Article Per Year (5 Year)
p-Index From 2021 - 2026
2.595
P-Index
This Author published in this journals
All Journal Jurnal Bakti Masyarakat Indonesia Jurnal Akuntansi dan Keuangan (JAK) Jurnal Paradigma Akuntansi El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Journal of Ekonomics, Finance, and Management Studies International Journal of Economics and Management Research
Susanto Salim
Unknown Affiliation
Religion Agriculture, Biological Sciences & Forestry Civil Engineering, Building, Construction & Architecture Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Industrial & Manufacturing Engineering Social Sciences Other

Published : 15 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 15 Documents
Search

 1   2 
FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN SUSTAINABILITY REPORT aurelia clara; susanto salim
Jurnal Paradigma Akuntansi Vol. 4 No. 4 (2022): Oktober 2022
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v4i4.21328

Abstract

The purpose of this empirical research is to examine the influence of financial performance, leverage, firm size, and the composition of the independent board of commissioners toward sustainability report disclosure. This research uses 81 sample company listed on the Indonesia Stock Exchange in the year of 2017-2019. Sample was selected by using purposive sampling method. Data processing techniques in this research using program Eviews version 11.0. The results of this research indicate that all independent variables simultaneously have a significant effect on stock price volatility. The partial testing shows that financial performance, leverage, and the composition of the independent board of commissioners have an insignificant effect, while firm size has a positive significant effect on sustainability report disclosure. The implication in this research is to increase company awareness to publish a sustainability report.
PENGARUH GROWTH OPPORTUNITY, NET WORKING CAPITAL, CASH CONVERSION CYCLE TERHADAP CASH HOLDING Marisa Kesia Isabella; Susanto Salim
Jurnal Paradigma Akuntansi Vol. 4 No. 4 (2022): Oktober 2022
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v4i4.21446

Abstract

This study aims to determine the factors that influence cash holding, which consists of growth opportunity, net working capital, and cash conversion cycle. This study uses 89 samples of manufacturing companies listed on the Indonesia Stock Exchange during 2017-2019. This research was selected by purposive sampling method and data processing technique used the EViews version 10.0 software. The results of this study indicate thatgrowth opportunity has no significant positive effect on cash holding, net working capital has a significant negative effect on cash holding, and the cash conversion cycle has no significant negative effect on cash holding. The implication of this research is that the existence of a relationship between growth opportunity, net working capital, and cash conversion cycle on cash holding, can help companies avoid financial difficulties or conditions that cause company losses.
FAKTOR-FAKTOR YANG MEMPENGARUHI KONSERVATISME AKUNTANSI PADA PERUSAHAAN MANUFAKTUR Natanael Marcellino; Susanto salim
Jurnal Paradigma Akuntansi Vol. 4 No. 4 (2022): Oktober 2022
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v4i4.21463

Abstract

This research aims to examine the relationship of Managerial Ownership, Institusional Ownership, Risk Litigation, Debt Covenant, and Political Cost to Accounting Conservatism. The objective is to analyze the direction and influence between Managerial Ownership, Institusional Ownership, Risk Litigation, Debt Covenant, and Political Cost to Accounting Conservatism. This study uses a manufacturing industry listed on IDX during 2017-2019 as a population. Sample was selected using purposive sampling method and the valid data was 51 companies. In this research data processing using Microsoft Excel and program Econometrics Views (Eviews10). The result of this study indicate that the impact of institusional ownership, risk litigation and political cost on accounting conservatism is significant. While, managerial ownership, and debt covenant show no significant effect on earnings quality.The implication of this study is the need to expand the sample of companies being used, increase the year of research, and also add more to the independent variables used in the study in order to increase accounting conservatism.
PENGARUH AUDIT TENURE, AUDITOR INDUSTRY SPECIALISATION, AUDIT FIRM SIZE TERHADAP AUDIT QUALITY Stephanie Angeline; Susanto Salim
Jurnal Paradigma Akuntansi Vol. 5 No. 1 (2023): Januari 2023
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v5i1.22428

Abstract

This research aims to examine the relationship of Audit Tenure, Auditor Industry Specialisation, and Audit Firm Size to Audit Quality. The objective is to analyze the direction and influence between Audit Tenure, Auditor Industry Specialisation and Audit Firm Size to Audit Quality. This study uses a infrastructure company listed on IDX during 2016-2019 as a population. Sample is selected by purposive sampling technique. Out of 77 infrastructure companies, there are 31 infrastructure companies that have passed the research criteria. Data is taken from www.idx.co.id. In this research data processing using Microsoft Excel and program Statistical Product and Service Solution (SPSS) for windows version 25. The results of this study indicate that audit tenure has not a significant negative effect on audit quality, auditor industry specialisation has not a significant positive effect on audit quality, and audit firm size has a significant negative effect on audit quality on the infrastructure company. The implication of this study is the need to add more independent or control variable that is related to audit quality so each variable can define strongly to audit quality.
FAKTOR YANG MEMPENGARUHI CONSERVATISM ACCOUNTING DI INDUSTRI BARANG KONSUMSI Jessica Halim; Susanto Salim
Jurnal Paradigma Akuntansi Vol. 5 No. 1 (2023): Januari 2023
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v5i1.22432

Abstract

The research aim to determine the effect of Leverage, Capital Intensity, Growth Opportunities, Firm Size, and Board of Commissioners on Conservatism Accounting in manufacturing company consumer goods industry listed on the Indonesia Stock Exchange in 2017-2019. This research uses a purposive sampling technique. There are 28 companies that have passed the criteria. Data processing techniques using multiple regression analysis by using IBM SPSS Statistics 22 and Microsoft Excel 2016 . The result in this research indicate that Leverage, Growth Opportunities, and Board of Commissioners has not significant negative effect on Conservatism Accounting, while Firm Size has positive and not significant effect on Conservatism Accounting. Only Capital Intensity have a significant positive effect on Conservatism Accounting.
ANALISIS FAKTOR-FAKTOR KEBIJAKAN HUTANG PADA PERUSAHAAN PROPERTI DAN REAL ESTATE Vina Heresta; Susanto Salim
Jurnal Paradigma Akuntansi Vol. 5 No. 2 (2023): April 2023
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v5i2.23498

Abstract

This study aims to analyze the effect of earning volatility, liquidity, asset structure, free cash flow, and sales growth on debt policy in property and real estate companies for the 2017-2019 period. This type of research is descriptive research using a purposive sampling method in determining the sample. The sample in this study used 35 property and companies real estate listed on the Indonesia Stock Exchange. Hypothesis testing in this study using multiple regression analysis methods. This study performs data processing using software SPSS(Statistical Package for the Social Sciences) version 25. The results show that earning volatility and sales growth have no significant effect on debt policy, liquidity has a significant negative effect on debt policy. asset structure has a significant positive effect on debt policy, and free cash flow has a significant negative effect on debt policy.
FAKTOR-FAKTOR YANG MEMPENGARUHI KEPUTUSAN PRAKTIK TRANSFER PRICING Rayhan Fachrizal; Susanto Salim
Jurnal Paradigma Akuntansi Vol. 5 No. 3 (2023): Juli 2023
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v5i3.25251

Abstract

The purpose of this research is to obtain an empirical evidence about the influence of tax, bonus mechanism, and tunneling incentive on the decision of transfer pricing practice on manufacturing company listed in BEI at the periode of 2018-2020 There are 81 sample that used in this particular research with purpose sampling collection method. Data processing technique uses logistic regression analysis assisted by Microsoft Excel 2019 and SPSS version 26 software. The result of this research stated that tax and bonus mechanism doesn’t have a significant effect on the firm decision of transfer pricing, while tunneling incentive able to give a significant effect on the firm decision of transfer pricing practice in manufacturing company that listed in BEI periode 2018-2020.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI INCOME SMOOTHING PADA PERUSAHAAN MANUFAKTUR DI BEI TAHUN 2018-2020 Angie Nathania; Susanto Salim
Jurnal Paradigma Akuntansi Vol. 5 No. 3 (2023): Juli 2023
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v5i3.25259

Abstract

This research aims to obtain empirical evidence on the impact of company value, financial risk, company age, and managerial ownership on income smoothing in manufacturing companies listed on the Indonesia Stock Exchange for the 2018-2020 period. This study used purposive sampling methods in sampling and obtained as many as 44 manufacturing companies as the final sample to be used. The data that has been collected is then processed using Eviews version 12 software. The results show that the variables of financial risk, company age, and managerial ownership have no effect on income smoothing. Meanwhile, company value variable has a significant negative effect on income smoothing.
IMPLEMENTASI SISTEM DAN PROSEDUR AKUNTANSI SEBAGAI ALAT PENGENDALIAN KEUANGAN PADA CV CAHAYA MAJU PRATAMA Susanto Salim; Berlianty; Shella Angelia
Jurnal Bakti Masyarakat Indonesia Vol. 6 No. 2 (2023): Jurnal Bakti Masyarakat Indonesia
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jbmi.v6i2.23806

Abstract

The core problem with the company is that company does not have a standard and adequate accounting procedure tocarry out financial planning and control. As the Community Service Team (PKM), lecturers and students of theFaculty of Economics and Business, University of Tarumanagara, provide solutions for companies to startimplementing simple but adequate accounting systems and procedures for company levels such as partnercompanies. The target to be achieved from this activity is to impact the company positively. Namely, all companyassets and liabilities procedures can be controlled, and the company can carry out better financial planning. Ourimplementation method is to conduct a preliminary survey to get an in-depth picture of the core problems and whatsolutions we can provide to help partners. We also conduct interviews, field surveys and help develop financial andaccounting systems and procedures for partners. After that, we provide training three times during March 2023 forpartners.. The training went well and was acceptable to all participants. After that, we monitored theimplementation of standardized accounting systems and procedures. All of these activities have resulted in partnersstarting to be able to run accounting systems and procedures that have been prepared since April 2023. ABSTRAK Inti permasalahan yang ada pada mitra adalah belum adanya suatu prosedur akuntansi yang baku dan memadai yangdapat digunakan oleh pemilik untuk melakukan perencanaan dan pengendalian keuangan. Kami sebagai TimPengabdian Kepada Masyarakat (PKM) yaitu dosen dan mahasiswa Fakultas Ekonomi dan Bisnis UniversitasTarumanagara memberikan usulan solusi agar perusahaan mulai menerapkan sistem dan prosedur akuntansi yangsederhana tetapi memadai untuk level perusahaan seperti perusahaan mitra. Target yang akan dicapai dari kegiatanini adalah memberikan dampak positif bagi perusahaan yaitu semua prosedur yang terkait dengan aset dan liabilitasperusahaan dapat terkendali dan perusahaan dapat melakukan perencanaan keuangan yang lebih baik. Metodepelaksanaan yang kami lakukan adalah melakukan survei pendahuluan untuk mendapatkan gambaran yangmendalam mengenai inti permasalahan dan solusi apa yang tepat yang dapat kami berikan untuk membantu mitra.Kami juga melakukan wawancara, survey lapangan dan membantu menyusunkan sistem dan prosedur keuangan danakuntansi untuk mitra. Setelah itu kami memberikan pelatihan sebanyak tiga kali selama bulan maret 2023 untukmitra. Pelatihan berjalan degan baik dan dapat diterima oleh seluruh peserta. Setelah itu, kami melakukanpemantauan terhadap implementasi dari sistem dan prosedur akuntansi yang telah dibakukan.Semua kegiatan inimemberikan hasil mitra telah mulai dapat menjalankan sistem dan prosedur akuntansi yang disusun sejak BulanApril 2023.
DOES COMPETITIVE STRATEGY AFFECT MSE’S BUSINESS PERFORMANCE – EVIDENCE FROM LAMPUNG Sari Indah Oktanti Sembiring; Susanto Salim
Jurnal Akuntansi dan Keuangan (JAK) Vol 28 No 2 (2023): JAK Volume 28 No 2 Tahun 2023
Publisher : Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/jak.v28i2.1396

Abstract

SME is one of the factors affecting economic development in Indonesia right now. This research aims to study the effect of competitive strategy to bussiness performance using unique capabilities, process innovation and competitive strategy as the indicators. The sample used in this research is food and beverage SME in Lampung Province available in year 2017-2019. This research is a descriptive and verificative study, running the data using SEM-PLS. The result show that unique capabilities has a psotive and sginificant effect to business performance simultaniously and partially, and process innovation has a positive but not significant effect. The result also shows that unique capabilities and process innovation has a positive and significant effect to competitive strategy simultaniously and partially. It can be concluded that to increase Food and Beverage SME’s business performance in Lampung Province, we need to develop competitive strategy to increase the unique capabilities and process innovation.
Co-Authors Angie Nathania Annabell Rose Tania aurelia clara Berlianty Farencia Yovanca Kusnadi Jessica Halim Luh Ketut Berliani Sari Sulaksani Marisa Kesia Isabella Natanael Marcellino Rayhan Fachrizal Rudolf Lumbantobing Sari Indah Oktanti Sembiring Shella Angelia Stephanie Angeline Vina Heresta