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All Journal International Journal of Artificial Intelligence Research Journal of Economic, Bussines and Accounting (COSTING) Owner : Riset dan Jurnal Akuntansi Jurnal ULTIMA Accounting Journal of Management and Leadership International Journal of Business Studies Jurnal STEI Ekonomi Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Wiga : Jurnal Penelitian Ilmu Ekonomi Jurnal Akuntansi dan Keuangan Accounting and Finance Studies Media Ekonomi Inkubis: Jurnal Ekonomi dan Bisnis PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi
Harsono Yoewono
Universitas Multimedia Nusantara
Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Social Sciences Other

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Pengaruh Struktur Kepemilikan dan Ukuran Perusahaan terhadap Agresivitas Pajak Ananto Prabowo; Kharisma Dewi; Harsono Yoewono
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol 13 No 2 (2021): August
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/permana.v13i2.170

Abstract

The aim of this research is to examine the impacts of institutional ownership, independent commissioner, and company size on tax aggressiveness. Population of this research are companies that listed in Index Kompas 100 Indonesian Stock Exchange for the year 2014-2018. By using purposive sampling method, 135 companies were selected as samples. The type of data used in this research is secondary data. Meanwhile, the data analysis method that used in this research is descriptive statistics and multiple regression analysis. The analysis showed that institutional ownership has a positive association with tax aggressiveness. While, independent commissioner able at certain level insignificantly able to limit the tax aggressiveness practice. However, firm size affects significantly positive on tax aggressiveness. Further, finding indicates that three variables; Institutional ownership, independent commissioner, and company size together affect the tax aggressiveness.
PENGARUH FAKTOR FUNDAMENTAL DAN MAKRO EKONOMI TERHADAP PROFITABILITAS BANK: STUDI EMPIRIS PADA BANK UMUM YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2016 - 2020 Citta Indiarti Dwiningtyas; Harsono Yoewono
Ultimaccounting Jurnal Ilmu Akuntansi Vol 15 No 1 (2023): Ultima Accounting : Jurnal Ilmu Akuntansi 
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v15i1.2729

Abstract

Abstract— This study aims to analyze the capital adequacy ratio, non-performing loans, operating income operating expenses, loan to deposit ratio, firm size, net interest margin, DPK, inflation, and the exchange rate on bank profitability. This type of research is associative research. The data used for this research is data sourced from the financial statements of commercial banks that are listed consecutively on the Indonesia Stock Exchange (IDX) period 2016-2020. The type of data taken is banking financial statements. The data was obtained from the official website of the Indonesia Stock Exchange (IDX). The data obtained from the research results were analyzed using a regression analysis model with the help of the Eviews 10 program. The results showed that only the CAR, NPL, and NIM variables had a significant influence on the return on assets of commercial banks listed on the Indonesia Stock Exchange period 2016 – 2020. This is in accordance with the provisions because sufficient capital, a decrease in the number of non-performing loans, and a high level of bank effectiveness in managing company assets will be able to increase profitability. Then the BOPO, LDR, firm size, DPK, inflation, and exchange rate variables cannot have a significant effect on the return on assets of commercial banks listed on the Indonesia Stock Exchange period 2016 – 2020. Keywords: Capital Adequacy Ratio; Non Performing Loan; Operating Expenses Operating Income; Loan to Deposit Ratio; Firm Size; Net Interest Margin; Third Party Funds, Macroeconomics; Profitability
The Role of Company Size and Board of Commissioners on Company Value in Disrupted Economics Hisar Pangaribuan; Harsono Yoewono; Wing Wahyu Winarno
Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 13 No. 2 (2023): September 2023
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/wiga.v13i2.1133

Abstract

The Covid-19 condition that has passed has provided many important lessons and has disrupted the performance and productivity of almost all industries, including manufacturing companies. Such condition has become a challenging task for companies to find solutions to maximize company value to survive, let alone increase in these conditions. Bad like that. This research aims to confirm whether company size, board of commissioners, and Covid-19 conditions significantly affect company value. By taking data from manufacturing companies during the past two years of research during the Covid-19 period, this study uses a descriptive quantitative approach with multiple linear regression analysis techniques and modeling Covid-19 as a moderator. This study uses a purposive sampling method to select manufacturing companies on the Indonesia Stock Exchange. The research data spans two years upon 159 companies, resulting in 318 data points. The research results show that the variables of company size and board of commissioners do not significantly affect company value, but Covid-19 can significantly influence company value. Covid-19 then moderated the company size and board of commissioners variables, and it was discovered that the company size and board of commissioners variables had a significant influence on company value; this demonstrates that Covid-19 has had a devastating effect on company value.
Perbedaan Nilai Pasar Dan Kinerja Keuangan Perbankan Pada Saat Sebelum Dan Sesudah Covid 19 Harsono Yoewono; Millenia Juliandari
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 3 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i3.9284

Abstract

This research aims to analyze differences in market value and financial performance before and after covid 19, as well as their impact on stock returns. The research applies the associative method. the sample was determined using a saturated sampling method. research data uses secondary data in the form of financial reports. The data is presented in the form of financial reports and annual reports for banks that use basel III and IV between 2015 and 2022, sourced from the idx.co.id website. as independent variables, financial difficulties, credit risk, market risk, and capital adequacy ratio serve as proxies for financial performance. stock returns function as the dependent variable. multiple linear regression and paired sample t test were used to test the data. this research found that it was proven that there were differences in capital adequacy ratios and financial distress before and after covid 19, but the market performance of credit risk, market risk and stock returns was proven to be no different before and after covid 19. the research results also found: (1) the capital adequacy ratio has an impact on stock returns; (2) credit risk has no impact on stock returns; (3) market risk has an impact on stock returns; and (4) financial distress indicators have an impact on stock returns at banks included in book 3 banks and book 4 banks that implement basel in indonesia. Keywords: Capital Adequacy Ratio, Credit Risk, Market Risk, Financial Distress, Stock Returns, Basel Jel Classification: G21
The Effect of Profitability, Solvency, And Systematic Risk on Stock Returns with Moderating Variables by Audit Quality Harsono Yoewono; Satish Verenathan
Accounting and Finance Studies Vol. 3 No. 2 (2023): Issue: April
Publisher : Profesional Muda Cendekia Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47153/afs32.6532023

Abstract

Return is one of the factors that motivate investors to invest and is also a reward for the courage of investors to take risks on the investments made. Stock returns are influenced by three factors, namely internal factors, external factors and market factors. This study aims to determine the profitability, solvency, and systematic risk variables affect stock returns with moderating variables by audit quality. This study uses a quantitative approach. The population in this study is companies engaged in the mining sub-sector in Indonesia in 2011 – 2020 which are listed on the Indonesia Stock Exchange (IDX) or the Indonesia Stock Exchange (IDX). The results in this study are that profitability and solvency have an effect on stock returns, systematic risk has no effect on stock returns, while the audit quality variable as a moderating variable strengthens the return on equity, debt equity ratio and systematic risk variables on stock returns in mining sub-sector companies listed in Indonesia Stock Exchange 2011-2020 period.
PENGARUH ARUS KAS OPERASI, PROFITABILITAS, DAN LEVERAGE TERHADAP MANAJEMEN LABA DENGAN KEPEMILIKAN INSTITUSIONAL SEBAGAI PEMODERASI Yoewono, Harsono; Roziq, Mohammad
Ultimaccounting Jurnal Ilmu Akuntansi Vol 16 No 2 (2024): Ultima Accounting : Jurnal Ilmu Akuntansi 
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v16i2.3434

Abstract

Abstract - This research aims to evaluate the impact of operational cash flow, profitability, and leverage on earnings management, by considering institutional ownership as a moderating factor. The data used in this analysis was obtained from financial reports periodically published on the IDX from 2020 to 2022. Financial reports are data that is collected. This information comes from the official IDX website. Consumer goods companies listed on the IDX for 2020–2022 are the population considered in this analysis. Regression analysis was carried out in this research using Eviews 10 software. The findings of this analysis state that operating cash flow has a negative effect on earnings management, profitability has a positive effect on earnings management, leverage has no effect on earnings management, institutional ownership cannot moderate the effect of operating cash flow on earnings management, institutional ownership cannot moderate the effect of profitability on earnings management, institutional ownership can moderate the effect of leverage on earnings management. Keywords: Operating Cash Flow; Profitability; Leverage; Profit Management; Institutional Ownership
Home Ownership Dynamics: Analysis of The Impact of Gold, Bonds and Stocks on Property Investment Moderated by Loan Interest Rates Yoewono, Harsono
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 4 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i5.11658

Abstract

The purpose of this study is to examine how shares, bonds, and gold affect real estate investment, which is influenced by loan interest rates. In this study, the data type used is quantitative. Secondary data in the form of residential property price index data, bonds, stocks, loan interest rates and gold prices were sourced from Bank Indonesia. On a monthly basis, sampling employed a time series data method. Multiple linear regression is the data analysis technique employed in this study, which makes use of the E-views software. The study's findings indicate that gold has little bearing on real estate investments. Bonds have an impact on real estate investing. This demonstrates how interest rates or the inclination to invest in real estate can be impacted by an increase in bonds. Increase in shares can influence the interest or tendency to invest in property. Loan interest rates cannot moderate the influence of gold on property investment. Loan interest rates can moderate the effect of bonds on property investment. The results of this research show that there is a negative correlation, meaning that loan interest rates can weaken the influence of bonds on property investment. Loan interest rates can moderate the influence of shares on property investment. The results of this research show that there is a negative correlation, meaning that loan interest rates can weaken the influence of shares on property investment.
PENGARUH UKURAN PERUSAHAAN, REPUTASI AUDITOR, UMUR OBLIGASI, PROFITABILITAS, LIKUIDITAS, LDR, NPL, BOPO TERHADAP PERINGKAT OBLIGASI Agustinus, Stevanie; Yoewono, Harsono
Ultimaccounting Jurnal Ilmu Akuntansi Vol 14 No 2 (2022): Ultima Accounting : Jurnal Ilmu Akuntansi 
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v14i2.2745

Abstract

Abstract” The capital market has an important role for the economy of a country because it is a means for companies to obtain funds from investors, and a means for the public to invest in financial instruments. Currently, bonds are still of interest to the public to invest. Corporate bonds showed a significant increase throughout semester II-2020. This significant increase was caused by emissions that began to increase, in addition to that, the increase in emission values was also supported by a climate of low interest rates. This study was conducted to analyze the effect of firm size, auditor reputation, bond age, profitability, liquidity, loan to deposit ratio, non-performing loan and BOPO on bond ratings. The object of this research is a go public banking company that issues bonds and is rated by PEFINDO, and is listed on the IDX for the 2016-2021 period. The data analysis method used in this study uses multiple regression with the help of the Eviews 10 program. The results of this study conclude that firm size has a significant positive effect on bond ratings, auditor reputation has a significant positive effect on bond ratings, age of oligation has a significant positive effect on bond ratings, loan to deposit ratio (LDR) has a significant positive effect on bond ratings, and non-performing loans has a significant negative effect on bonds rating, while profitability, liquidity, and BOPO has no effect on bond ratings. Frim size and the loan to deposit ratio (LDR) rating are the dominant factors influencing the bond rating. Keywords: Bond Rating; Firm Size; Auditor reputation; Bond Age Profitability; LDR, NPL, BOPO
A Systematic Literature Review of the Impact of Carbon Accounting Implementation on Sustainability Yoewono, Harsono; Roziq, Mohammad
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 5 (2025): Dinasti International Journal of Economics, Finance & Accounting (November - De
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i5.5377

Abstract

This study presents a systematic literature review examining the impact of carbon accounting implementation on sustainability within the context of sustainable finance. Employing the PRISMA methodology, 72 articles were identified from the Scopus and Google Scholar databases, with the 9 most relevant studies selected for further descriptive and thematic analysis. The findings indicate that carbon accounting implementation positively influences corporate sustainability by contributing to emissions reduction, enhancing transparency, and strengthening corporate reputation. However, several studies also highlight inconsistencies between carbon accounting practices and the intended sustainability objectives. This review underscores the critical importance of integrating carbon accounting into corporate reporting systems and business strategies to support the achievement of environmental and social goals. The findings also suggest promising avenues for future research, particularly concerning the role of regulatory frameworks, industry-specific contexts, and implementation challenges in developing countries.
Pengaruh Profitabilitas, Leverage, Earnings Per Share, dan Tax Planning Terhadap Return Saham Yoewono, Harsono
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 2 (2024): Artikel Research April 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i2.1961

Abstract

The goal of this study was to examine how factors like as profitability, leverage, earnings per share, and tax strategy affect the return on investment for shareholders. Variable earnings per share proxied by eps. The ratio of debt to equity serves as a proxy for the leverage variable. Profitability variable is proxied by return on asset. And tax planning variable is proxied by effective tax rate. Share return was considered as important by investor and company because it describes the financial performances of company. This study looked at many industries during the course of the years 2016-2022. Purposive sampling was used to pick the sample, and a total of 10 businesses were included. The multiple regression approach was used to examine the secondary data used in this study. This study found that profits per share did not influence share return, and leverage had a negative impact on stock returns. A negative and negligible impact on stock returns, profitability didn’t effect share return, and tax planning didn’t effect share return. Earnings per share, leverage, profitability, and tax planning simultaneously influence stock returns.
Co-Authors Agustinus, Stevanie Amanda Setiorini Ananto Prabowo Andi Anugrah Setiawan Tasrih Citta Indiarti Dwiningtyas Denok Sunarsi Diin Fitri Ande Dwiningtyas, Citta Indiarti Fachry Abda El Rahman Hisar Pangaribuan Kane Evan Kharisma Dewi Millenia Juliandari Roziq, Mohammad Satish Verenathan Stefanus Ariyanto Stevanie Agustinus Wing Wahyu Winarno