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All Journal Jurnal Muara Ilmu Ekonomi dan Bisnis Jurnal Paradigma Akuntansi Inkubis: Jurnal Ekonomi dan Bisnis International Journal of Application on Economics and Business
Tanusdjaja, Hendang
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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PENGARUH CORPORATE GOVERNANCE (CG) TERHADAP KUALITAS LABA DENGAN MANAJEMEN LABA SEBAGAI VARIABEL INTERVENING PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI PERIODE 2015-2017 Nanang, Alvin Pranata; Tanusdjaja, Hendang
Jurnal Muara Ilmu Ekonomi dan Bisnis Vol 3, No 2 (2019): Jurnal Muara Ilmu Ekonomi dan Bisnis
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jmieb.v3i2.2909

Abstract

Penelitian ini dilakukan untuk menguji bagaimana pengaruh mekanisme tata kelola perusahaan (corporate governance) dalam hal ini yaitu: kepemilikan institusional, kepemilikan manajerial, komite audit, dan dewan komisaris independen terhadap kualitas laba dengan manajemen laba sebagai variabel intervening. Data yang digunakan dalam penelitian ini ialah data sekunder yang diperoleh melalui laporan keuangan dan laporan tahunan dari masing-masing perusahaan. Laporan keuangan dan laporan tahunan tersebut diperoleh melalui www.idx.co.id.  Analisis data dalam penelitian ini yaitu analisis jalur dengan SEM dengan menggunakan SMARTPLS 3. Populasi dalam penelitian ini ialah seluruh perusahaan manufaktur yang terdaftar di BEI pada periode 2015-2017, dengan total sampel sebesar 28 perusahaan. Hasil penelitian ini membuktikan bahwa mekanisme corporate governance dalam hal ini yaitu: kepemilikan institusional, kepemilikan manajerial, komite audit, dan dewan komisaris independen tidak memiliki pengaruh signifikan baik terhadap manajemen laba maupun kualitas laba. Manajemen laba berpengaruh signifikan terhadap kualitas laba. Mekanisme corporate governance dalam penelitian ini menunjukkan bahwa hanya kepemilikan institusional dan dewan komisaris independen yang memiliki pengaruh signifikan terhadap kualitas laba dengan manajemen laba sebagai variabel intervening, sedangkan kepemilikan manajerial dan komite audit tidak berpengaruh signifikan terhadap kualitas laba dengan manajemen laba sebagai variabel intervening. This study was conducted to examine how the influence of corporate governance mechanisms in this case, namely: institutional ownership, managerial ownership, audit committee, and independent board of commissioners on earnings quality with earnings management as an intervening variable. The data used in this study are secondary data obtained through financial reports and annual reports from each company. The financial statements and annual reports are obtained through www.idx.co.id. Analysis of the data in this study is path analysis with SEM using SMARTPLS 3. The population in this study are all manufacturing companies listed on the Indonesia Stock Exchange in the period 2015-2017, with a total sample of 28 companies. The results of this study prove that corporate governance mechanisms in this case are: institutional ownership, managerial ownership, audit committee, and the independent board of commissioners do not have a significant effect both on earnings management and earnings quality. Earnings management has a significant effect on earnings quality. The corporate governance mechanism in this study shows that only institutional ownership and independent board of commissioners have a significant influence on earnings quality with earnings management as an intervening variable, while managerial ownership and audit committees do not significantly influence earnings quality with earnings management as an intervening variable.
FAKTOR-FAKTOR YANG MEMENGARUHI OPINI AUDIT TERKAIT GOING CONCERN Catherine, Catherine; Tanusdjaja, Hendang; Kristian, Michelle
Jurnal Paradigma Akuntansi Vol. 7 No. 1 (2025): Januari 2025
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v7i1.33074

Abstract

The purpose of this research is to obtain empirical evidence about the effects of profitability, liquidity, solvency, and firm size on going concern audit opinion in basic materials companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2021 period. This research uses firm age as control variable. This research uses 49 samples and 147 data from basic materials companies selected by the purposive sampling method. This research uses logistic regression analysis and processed using Microsoft Excel and SPSS version 26. The findings of this research are profitability has a negative and significant effect on going concern audit opinion, solvency has a positive and significant effect on going concern audit opinion, liquidity and firm size have no significant effect on going concern audit opinion. The implication of this research is to increase auditors’ awareness regarding going concern assessment and giving appropriate audit opinion on the companies.
PENGARUH PROFITABILITAS, LEVERAGE, DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN (STUDI EMPIRIS PADA PERUSAHAAN PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2019-2022) Moniaga, Reggina Angela; Tanusdjaja, Hendang
Jurnal Paradigma Akuntansi Vol. 7 No. 3 (2025): Juli 2025
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v7i3.34291

Abstract

The purpose of this research is to empirically prove the effect of profitability, leverage, and firm size on firm value. The purposive sampling method was used to collect data in this study. In this study, the subjects used were property and real estate sector companies listed on the Indonesia Stock Exchange for the 2019-2022 period. Secondary data was used in this study with a total sample of 32 companies and 128 sample data. This study uses the SPSS 26 program for data processing. From the results obtained in this study, the two independent variables namely profitability and leverage have a significant positive effect on firm value. Meanwhile, firm size has no significant negative effect on firm value.
FACTORS INFLUENCING GOING CONCERN AUDIT OPINION AMONG BASIC MATERIALS COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE (IDX) DURING THE PERIOD OF 2019-2021 Kristian, Michelle; Tanusdjaja, Hendang; Catherine , Catherine; Siswanto, Halim Putera
International Journal of Application on Economics and Business Vol. 2 No. 1 (2024): February 2024
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v2i1.3126-3140

Abstract

The purpose of this research is to obtain empirical evidence about the effects of profitability, liquidity, solvency, and firm size on going concern audit opinion in basic materials companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2021 period. This research uses firm age as control variable. This research uses 49 samples and 147 data from basic materials companies selected by the purposive sampling method. Data processing techniques uses logistic regression analysis and processed using SPSS version 26. The result of this research indicate that profitability has a negative and significant effect on going concern audit opinion, solvency has a positive and significant effect on going concern audit opinion, liquidity and firm size have no significant effect on going concern audit opinion.
FAKTOR YANG MEMENGARUHI MANAJEMEN LABA DENGAN MODERASI CORPORATE GOVERNANCE Justin, Justin; Tanusdjaja, Hendang
Jurnal Paradigma Akuntansi Vol. 6 No. 2 (2024): April 2024
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v6i2.29875

Abstract

This study aims to determine the effect of firm size, financial distress, and leverage on earnings management moderated by corporate governance. The sample used in this study was taken by purposive sampling method from companies listed on the IDX during 2018-2020. The data is secondary data and processed using SPSS version 25 and Microsoft Excel 2019. Based on the criteria, 54 companies were selected that could be used as samples. The total number of data is 162 minus 40 outlier data so that the amount of data that can be used is 122 data and then tested with multiple linear regression analysis technique. Based on the research conducted, firm size and financial distress have a significant positive effect on earnings management, while leverage has no effect on earnings management. Corporate governance with independent commissioners as a proxy cannot moderate firm size and financial distress, but can moderate the relationship between leverage and earnings management.
PENGARUH FINANCIAL DISTRESS, UKURAN PERUSAHAAN, DAN PERGANTIAN KOMITE AUDIT TERHADAP AUDITOR SWITCHING Simatupang, Timothy Halomoan Asido; Tanusdjaja, Hendang
Jurnal Paradigma Akuntansi Vol. 6 No. 3 (2024): Juli 2024
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v6i3.31130

Abstract

This research aims to determine the extent to which companies will replace their auditors if they experience a decrease in financial capacity, changes in company size, and changes in the audit committee at companies listed on the Indonesia Stock Exchange with the stock index code KOMPAS100 using the 2019-2021 financial statements. The sample was selected by purposive sampling method and the valid data were 64 companies. The data processing technique uses logistic regression analysis assisted by the SPSS (Statistical Product and Service Solution) program for Windows with version 25 and Microsoft Excel 2019. The results of this study indicate that financial distress and company size do not have a significant effect on auditor turnover. Meanwhile, audit committee turnover has a significant effect on auditor turnover. The implication of the research conducted is the need for supervision of the board of commissioners on audit committee changes that affect auditor turnover for the company. And make the company not careless and still maintain a positive image.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KECURANGAN LAPORAN KEUANGAN DALAM PERSPEKTIF FRAUD PENTAGON Sohada, Novia Nor; Tanusdjaja, Hendang
Jurnal Paradigma Akuntansi Vol. 6 No. 4 (2024): Oktober 2024
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v6i4.32382

Abstract

The purpose of this study is to analyze the factors that influence financial statement fraud pentagon. The sample of this study 150 observation seen from 50 manufacturing companies listing in Indonesia Stock Exchange period 2019-2021. The type of data used is secondary data, which is an annual report of companies listing in the IDX for period 2019-2021. Hypothesis test used with multiple linear regression method with SPSS software, whare previously the classical principle test for the feasibility of research data. The results of this study indicate that study indicate that external pressure as measured by the leverage ratio, which has a significant effect on financial statement fraud. Ineffective monitoring as measured by the ratio of independen commissioners (BDOUT), change in auditor as measured by changes in independent auditors, has no significant effect on financial statement fraud.
Audit Quality, Leverage, and Financial Statement Quality: Evidence from the Consumer Cyclicals Sector Nurhadiza, Khairani; Lukman, Hendro; Tanusdjaja, Hendang
Inkubis : Jurnal Ekonomi dan Bisnis Vol. 8 No. 1 (2026): INKUBIS Jurnal Ekonomi Dan Bisnis
Publisher : Politeknik Siber Cerdika Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59261/inkubis.v8i1.174

Abstract

Background: Financial reporting scandals in Indonesia have intensified scrutiny of audit quality as a safeguard for reporting integrity. Despite extensive audit reforms and mandatory rotation policies, empirical evidence on whether audit quality proxies such as tenure, delay, fees, and auditor specialization translate into higher financial statement quality remains inconclusive. Objective: This research was conducted to evaluate the influence of audit quality, as proxied by audit tenure, audit delay, audit fees, and auditor specialization, on the financial statement quality proxied by discretionary accruals, as well as to investigate whether leverage plays a moderating role in this relationship. Methods: The research sample comprises companies of the Consumer Cyclicals sector listed on the Indonesia Stock Exchange during the period 2022–2024. A total of fifty-three companies were selected using purposive sampling, representing 159 firm-year observations. A panel data regression method was employed using EViews 12 software. Results: The findings revealed that there is no effect of any independent variable on the quality of financial statement, both with and without leverage as a moderating variable. These results indicate that audit quality does not necessarily improve the quality of financial statement. The study uncovers many detrimental scenarios, implying that a strengthening of corporate governance and internal control systems should be viewed as necessary preconditions for reliable financial statement. Conclusion: The improvement of the quality of financial statement is not only determined by the quality of audits and the level of leverage, but also by the effectiveness of corporate governance and internal control systems.
Co-Authors Catherine , Catherine Catherine Catherine Justin, Justin Kristian, Michelle Lukman, Hendro Moniaga, Reggina Angela Nanang, Alvin Pranata Nurhadiza, Khairani Simatupang, Timothy Halomoan Asido Siswanto, Halim Putera Sohada, Novia Nor