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All Journal Riset Akuntansi dan Keuangan Indonesia Al Tijarah Jurnal EMT KITA Journal of Economic, Bussines and Accounting (COSTING) EQIEN - JURNAL EKONOMI DAN BISNIS ISOQUANT : Jurnal Ekonomi, Manajemen dan Akuntansi Journal of Economics, Business, and Government Challenges Jurnal Ilmiah Edunomika (JIE) Community Engagement and Emergence Journal (CEEJ) Economic Reviews Journal Prosiding University Research Colloquium Review of Accounting and Business Jurnal Ekonomika Manajemen Dan Bisnis Innovative: Journal Of Social Science Research El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Riset Akuntansi dan Keuangan Indonesia
Suyatmin Waskito Adi
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Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Public Health Social Sciences Other

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PENGARUH PROFITABILITAS, OPINI AUDITOR, UKURAN PERUSAHAAN, DAN UKURAN KAP TERHADAP AUDIT DELAY (Studi Empiris pada Perusahaan Pertambangan Yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2020) Lilis Indrawati; Suyatmin Waskito Adi
Eqien - Jurnal Ekonomi dan Bisnis Vol 11 No 03 (2022): EQIEN- JURNAL EKONOMI DAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi DR KH EZ Mutaqien

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34308/eqien.v11i03.1152

Abstract

The purpose of this study was to determine the effect of profitability, auditor opinion, company size, KAP size on audit delay. The population in this study is mining companies listed on the Indonesia Stock Exchange (IDX) in 2017-2020. The data used is taken from the financial statements of mining companies for 2017-2020. The sample in this study was determined by purposive sampling method, so that the sample that met the criteria for taking the sample in this study were 19 companies. The data analysis model used is multiple linear regression model. The results of this study indicate that KAP size influences audit delay, while profitability, auditor opinion, company size have no effect on audit delay.
Analisis Deteksi Fraudulent Financial Reporting Perusahaan Manufaktur Barang Konsumsi di Bursa Efek Indonesia Tahun 2020-2022 Utami, Clarisa Dzikri Antini Putri; Adi, Suyatmin Waskito
ISOQUANT : Jurnal Ekonomi, Manajemen dan Akuntansi Vol 8, No 1 (2024): April
Publisher : Universitas Muhammadiyah Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24269/iso.v8i1.2645

Abstract

Kecurangan dalam pelaporan keuangan merupakan permasalahan serius yang terjadi di perusahaan manufaktur di Indonesia. Meskipun telah ada beberapa teori yang menjelaskan faktor-faktor yang mempengaruhi terjadinya kecurangan, namun masih terbatasnya penggunaan teori terbaru seperti Fraud Hexagon Theory untuk mendeteksi kecurangan dalam laporan keuangan perusahaan manufaktur sektor barang konsumsi di Bursa Efek Indonesia pada rentang tahun 2020-2022. Tujuan dari penelitian ini adalah untuk menguji penerapan Fraud Hexagon Theory dalam mendeteksi kecurangan dalam pelaporan keuangan perusahaan manufaktur sektor barang konsumsi di Bursa Efek Indonesia pada periode tersebut. Metode penelitian menggunakan pendekatan kuantitatif dengan mengumpulkan data sekunder berupa laporan keuangan dari perusahaan manufaktur sektor industri barang konsumsi yang terdaftar di BEI antara tahun 2020 hingga 2022. Analisis dilakukan dengan menggunakan regresi berganda dan uji statistik. Hasil penelitian menunjukkan bahwa stabilitas keuangan dan kerjasama proyek tidak memiliki pengaruh signifikan terhadap kecurangan dalam pelaporan keuangan, sementara sifat industri memiliki pengaruh yang signifikan. Sementara itu, perubahan auditor, direktur, dan frekuensi penampilan foto CEO juga tidak memiliki pengaruh signifikan terhadap kecurangan dalam pelaporan keuangan. Dengan demikian, penerapan Fraud Hexagon Theory terbukti cukup akurat dalam mendeteksi kecurangan dalam pelaporan keuangan di perusahaan manufaktur sektor industri barang konsumsi di Indonesia.
Pengaruh Kualitas Audit, Profitabilitas, Solvabilitas, dan Ukuran Perusahaan Terhadap Audit Delay Puspitasari, Septi Maharani; Adi, Suyatmin Waskito
Jurnal EMT KITA Vol 8 No 1 (2024): JANUARY 2024
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET) - Lembaga KITA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/emt.v8i1.2122

Abstract

This research aims to examine the factors that influence audit delays in primary consumer goods companies listed on the Indonesia Stock Exchange (BEI) for the 2020-2022 period. The factors studied include audit quality, profitability, solvency, and company size. Research data was obtained from company financial reports taken via www.idx.co.id. The analytical method used is multiple linear regression with the help of the SPSS program. The analysis results show that audit quality and solvency have a significant influence on audit delay. High audit quality tends to reduce the possibility of audit delays, while high solvency increases the possibility of audit delays. On the other hand, profitability and company size do not have a significant effect on audit delay. The findings show that audit quality and solvency influence audit delay, while profitability and company size do not. The implications of these findings can help practitioners understand the dynamics of audit delay better
Pengaruh Islamic Corporate Governance, Sharia Complience dan Islamic Social Reporting Terhadap Kinerja Keuangan Perbankan Syariah Novitri, Revista Williya; Adi, Suyatmin Waskito
Jurnal EMT KITA Vol 8 No 3 (2024): JULY 2024
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET) - Lembaga KITA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/emt.v8i3.2801

Abstract

This research aims to determine the influence of Islamic Corporate Governance, Sharia Complience and Islamic Social Reporting on the Financial Performance of Indonesian Sharia Banking. This research uses secondary data in the form of company annual reports. The sample used in this research was Sharia Commercial Banks registered with the financial services authority in 2018 - 2022. From this research, 35 samples were obtained that met the criteria. The analytical method used is multiple linear regression analysis. The results of this research are that Islamic Corporate Governance, Zakat Performance Ratio, Islamic Social Reporting have an effect on the financial performance (ROA) of sharia commercial banks, while the Profit-Sharing Ratio has no effect on the financial performance (ROA) of sharia commercial banks.
Pengaruh Tingkat Pendidikan, Skala Usaha, Umur Usaha, dan Pengetahuan Akuntansi Terhadap Penggunaan Informasi Akuntansi Gustarinda, Evi; Adi, Suyatmin Waskito
Jurnal EMT KITA Vol 8 No 3 (2024): JULY 2024
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET) - Lembaga KITA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/emt.v8i3.2802

Abstract

This study aims to determine the influence of education level, business scale, business age, and accounting knowledge on the use of accounting information in micro, small, and medium enterprises (MSMEs) in Surakarta City. Data collection techniques used questionnaires with purposive sampling method. The type of data used is primary data with a sample of 104 MSME owners in Surakarta. Data analysis methods include descriptive analysis, multiple linear regression analysis, t-test, f-test, and determination coefficient test using SPSS 25. The research results show that education level and accounting knowledge have a significant effect on the use of accounting information in MSMEs. The variables of business scale and business age have no significant effect on the use of accounting information in MSMEs in Surakarta.
Pengaruh Good Corporate Governance dan Leverage Terhadap Kinerja Keuangan Perusahaan Misfalah, Khoiri Adha; Adi, Suyatmin Waskito
Jurnal EMT KITA Vol 8 No 3 (2024): JULY 2024
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET) - Lembaga KITA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/emt.v8i3.2889

Abstract

Financial performance is one form of assessment with the principle of benefits and efficiency in the use of financial budgets, the financial performance of a company can be obtained from the information presented in financial reports in a period, not only seen from the development of stock prices. The company's performance can be measured using Tobin's return on equity and return on assets. This study aims to examine the effect of good corporate governance and leverage on the company's financial performance. The research approach used in this study is to use the associative method with a quantitative approach. The Data used in this study were obtained from the official website of the Indonesia Stock Exchange regarding the annual reports of banking sub-sector companies in 2020-2022. The population in this study is banking companies listed on the IDX for the period 2020-2022. Sample selection in this study using purposive sampling method. The results of this study can be concluded that the board of Commissioners, audit Committee, Board of Directors has no effect on financial performance, while leverage has a significant effect on financial performance.
THE INFLUENCE OF TAX KNOWLEDGE, PROFESSIONAL RECOGNITION, AND JOB MARKET CONSIDERATIONS ON CAREER CHOICE AS TAX CONSULTANTS OF ACCOUNTING STUDENTS IN THE SURAKARTA AREA Mei Puspitasari; Suyatmin Waskito Adi
Al Tijarah Vol. 10 No. 2 (2024): Al Tijarah l December
Publisher : University of Darussalam Gontor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21111/at.v10i2.13662

Abstract

Porpuse: This study aims to analyze whether Tax Knowledge, Professional Recognition, and Job Market Considerations affect the interest of accounting students in choosing to work as tax consultants. The type of research used is quantitative research through a questionnaire survey approach of accounting students. The sampling technique uses the Solvin method to determine the number of samples. Data collection was carried out using a questionnaire survey method via a Google form filled out by respondents. The research sample used was 120 respondents of accounting students from UMS, UNS, UNIBA, UNISRI, STIE in 2020-2021. In this study, the test used in the statistical analysis was hypothesis testing with quantitative data analysis and using the SPSS 26 program to test the data. Based on the results of management, the results of this study indicate that (1) tax knowledge affects the choice of a career as a tax consultant. (2) professional recognition affects the choice of a career as a tax consultant. (3) job market considerations affect the choice of a career as a tax consultant.
PENGARUH CURRENT RATIO, DEBT TO EQUITY RATIO, TOTAL ASSET TURNOVER, SALES GROWTH, DAN NET PROFIT MARGIN TERHADAP RETURN ON EQUITY Anggraeni, Putri Pangestika; Adi, Suyatmin Waskito
JURNAL ILMIAH EDUNOMIKA Vol. 9 No. 1 (2025): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v9i1.16605

Abstract

Indonesia's rapid economic development encourages companies to maximize growth and achieve profits. In the face of economic dynamics, monitoring financial performance is crucial, along with innovation to adapt. Companies in the healthcare sector are unique in that they are influenced by regulations, technological developments, and the public's need for healthcare services. During the pandemic, the sector has become particularly important due to increased demand for medicines, vitamins and medical equipment. The increase in sales of healthcare products is reflected in the financial reports available on the Indonesia Stock Exchange, allowing investors to evaluate financial performance through financial ratio analysis. This research is expected to provide validation, insight for investment decision making, and help companies improve operational efficiency in order to increase ROE as an indicator of profitability. This study was conducted to see the effect of current ratio, debt to equity ratio, total asset turnover, sales growth, and net profit margin on return on equity in healthcare companies listed on the IDX in 2019-2023. The method used in this research is multiple linear regression analysis. This study shows that Debt to equity ratio, Total asset turnover, Net profit margin affect return on equity, while Current ratio and Sales growth have no effect on return on equity.
Pengaruh Pengungkapan Manajemen Risiko, Good Corporate Governance, Corporate Social Responsibility, Dan Transparansi Informasi Terhadap Keberlanjutan Perusahaan Astuti, Sabrina Kurnia; Adi, Suyatmin Waskito
Community Engagement and Emergence Journal (CEEJ) Vol. 6 No. 1 (2025): Community Engagement & Emergence Journal (CEEJ)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ceej.v6i1.7441

Abstract

Penelitian ini menganalisis pengaruh pengungkapan manajemen risiko, Good Corporate Governance, Corporate Social Responsibility, dan transparansi informasi terhadap keberlanjutan perusahaan manufaktur. Metode yang digunakan adalah kuantitatif dengan pendekatan berbasis data numerik. Populasi penelitian terdiri dari perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) periode 2021-2023, dengan sampel yang dipilih menggunakan metode purposive sampling berdasarkan kriteria tertentu. Data diperoleh dari laporan tahunan dan Sustainability Report perusahaan melalui situs resmi BEI dan perusahaan terkait. Teknik analisis data meliputi statistik deskriptif, uji asumsi klasik, serta regresi linier berganda untuk menguji hubungan antarvariabel. Hasil penelitian menunjukkan bahwa pengungkapan manajemen risiko, ukuran dan keahlian komite audit, Corporate Social Responsibility, serta transparansi informasi berpengaruh signifikan terhadap keberlanjutan perusahaan. Temuan ini mengindikasikan bahwa semakin baik pengelolaan risiko, tata kelola perusahaan, tanggung jawab sosial, dan keterbukaan informasi, semakin tinggi tingkat keberlanjutan perusahaan manufaktur.
Profitability, Leverage, Firm Size, Liquidity, and Total Assets Turnover on Real Earnings Management (An Empirical Study on the Mining Company Classification Registered at Indonesia Stock Exchange (IDX) 2014-2017) Adi, Suyatmin Waskito; Putri, Wulanditya Anggun Permata; Permatasari, Widowati Dian
Riset Akuntansi dan Keuangan Indonesia Vol 5, No 2 (2020) Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v5i2.12403

Abstract

The aim of this research is to analyze the effect of profitability, leverage, firm size, liquidity, and total assets turnover on real earnings management. The population of this research is the classification of mining companies listed on the Indonesia Stock Exchange (IDX) in 2014-2017. The sampling method used a purposive sampling method and obtained as many as 80 companies. The data analysis method used multiple linear regression method. The results showed that the total asset turnover affected real earnings management. While profitability, leverage, firm size, and liquidity did not affect real earnings management.
Co-Authors Anggraeni, Putri Pangestika Arifah, Novia Berliani Astuti, Sabrina Kurnia Aswanta Wisnu Pradhana Badarudin, Dieon Agatha Castro, Fowler El Santri Edy Purwo Saputro Esa Aldila Fasifah Hanim Gita Andini Saputri Gustarinda, Evi Heppy Purbasari Ingreanida Agya Saputri Intan Veronica Laksana, Adhika Ha’qi Lilis Indrawati Lufikasari, Ratna Luh Putu Ratna Sundari Mayang Puspita Dewi Saraswati Mei Puspitasari Misfalah, Khoiri Adha Muhammad Abyan Shafly Muhammad Azis Aprian Afi Luqman Novia Berliani Arifah Novitri, Revista Williya Oktaviana Dwi Mawarni Puspitasari, Septi Maharani Putri, Aulia Prilla Harnisha Putri, Wulanditya Anggun Permata Rahmawati, Arwinda Ramadhan, Muhammad Okan Safina Fatmawati Sanyika, Atantya Wahyu Sari, Lely Oktavia Septina Rahma Darmayati Setyaningrum, Dewi Probowati Silverio, Paradito Tama, Fekysan Alya Utami, Clarisa Dzikri Antini Putri Widowati Dian Permatasari Wijaya, Adit Rahmat Yuna Oktawida