Article Per Year (5 Year)
p-Index From 2020 - 2025
1.048
P-Index
This Author published in this journals
All Journal Jurnal Pendidikan Ekonomi (JUPE) Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Gorontalo Accounting Journal EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) JAKA (Jurnal Akuntansi, Keuangan dan Auditing)
Susanto, Androni
Unknown Affiliation
Economics, Econometrics & Finance Education

Published : 5 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 5 Documents
Search

 1 
Pengaruh Karakteristik Perusahaan Dan Karakteristik Auditor Terhadap Audit Report Lag Susanto, Androni; Tang, Sukiantono; haryanti, Rizka
JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) Vol. 5 No. 1 (2024): JAKA (Jurnal Akuntansi, Keuangan, dan Auditing)
Publisher : Universitas Dian Nuswantoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56696/jaka.v5i1.10744

Abstract

This research aims to analyze share price movements on the Indonesia Stock Exchange from 2018 to Abstract- The purpose of this writing is to examine and analyze the factors that influence auditor efficiency in completing the audit process which is proxied by audit report lag. The factors used in this research were selected by looking at company characteristics and auditor characteristics. Design/methodology/approach, company characteristics are proxied by Board Independence, financial condition, and profitability, while auditor characteristics are proxied by auditor reputation. The population of this research is all companies listed on the Indonesia Stock Exchange in 2018-2022. Based on the purposive sampling method, the number of samples obtained from 231 companies. Findings, ehe research results show that partially the financial condition variable has a significant negative effect on audit report lag. Meanwhile, the auditor reputation variable shows a significant influence on audit report lag.
Dampak Struktur Kepemilikan dan Karakteristik Dewan Direksi Terhadap Strategi Penghindaran Pajak Susanto, Androni; Serly, Serly; Jasmine, Jasmine
Jurnal Pendidikan Ekonomi (JUPE) Vol. 12 No. 1 (2024)
Publisher : Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jupe.v12n1.p73-84

Abstract

The aim of the research is to determine the influence of ownership structure and characteristics of the board of directors on tax avoidance strategies in manufacturing sector companies listed on the BEI in 2018-2022. Tax avoidance calculations are represented by ETR and CFETR. Based on the criteria, there are 767 data observations for ETR and 717 data for CFETR. Comparative causal research is used to determine each relationship. Data is processed to formulate hypotheses using descriptive methods and regression methods. The research conclusion is that institutional ownership and board size have a negative effect and foreign ownership has a positive effect on tax avoidance. Meanwhile, managerial ownership, board independence and board meeting frequency have no influence on tax avoidance.
Pengaruh tata kelola perusahaan dan karakteristik spesifik perusahaan pada kejadian penyajian kembali laporan keuangan Susanto, Androni; Syahputri, Dhea Ananda
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 3 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/fairvalue.v5i3.2349

Abstract

Financial statements are a means of communication between the activities of the company and the parties with an interest in the company. This study aims to analyze the effect of corporate governance as measured by board size, board independence, audit committee finance, audit quality, and company-specific characteristics as measured by firm size, ROA, leverage, and liquidity on the restatement of financial statements. The research method used is a quantitative method. There are 513 financial and non-financial companies listed on the Indonesia Stock Exchange during the 2017–2021 period, but 14 companies that do not meet the criteria for the research sample are 499 companies. The results of this study are that the formation of restatements, with a total of 122 and 229 non-restatements during the 2017–2021 period. This research says that the size of the company and the leverage of the company can influence the financial restatement events. There is an important positive relationship between firm size and financial restatement events. The size of a company can determine the size of a company. The size of the company affects the restatement of financial statements, because the bigger the company, the easier the transactions will be.
Pengaruh Karakteristik Auditor Dan Karakteristik Perusahaan Terhadap Audit Report Lag Susanto, Androni; Utama, Audyla Fitria
Gorontalo Accounting Journal Volume 5 Nomor 2 October 2022
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32662/gaj.v5i2.2439

Abstract

This study aims to analyze two characteristics, namely the characteristics of the auditor which consist of, 1) The influence of the auditor's reputation on the Audit Report Lag, and 2) The effect of the auditor's tenure on the Audit Report Lag. The second characteristic is the company's characteristics which consist of, 1) The effect of the effectiveness of the audit committee on the Audit Report Lag, 2) The effect of accounting complexity on the Audit Report Lag, 3) The effect of the company's financial condition on the Audit Report Lag, 4) The influence of profitability on the Audit Report Lag. This study obtained data samples from financial reports and annual reports from 2017 to 2021 of entities listed on IPOs on the Indonesia Stock Exchange (IDX) from 2017. This study uses multiple linear regression analysis techniques with the help of SPSS software version 25. From the results of the study, it can be partially concluded that only the accounting complexity variable has no significant effect on the delay in audit reports.
Pengaruh Karakteristik Perusahaan dan Auditor terhadap Keterlambatan Audit dengan Kualitas Audit sebagai Variabel Moderasi Susanto, Androni; Serly, Serly; Karen, Karen
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 5 No 3 (2024): February 2024
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v5i3.4762

Abstract

This research was conducted to determine the influence of company and auditor characteristics on audit report lag, moderated by audit quality. The population in this study is all consumer cyclicals and non-cyclicals sector companies listed on the IDX for the period 2018 to 2022. Purposive sampling technique is one of the techniques used when determining the sample, and there are 151 entities that meet the criteria that have been determined with a period of five years, so the number of samples produced was 755 samples. Then there are 74 outlier data that will be deleted, so the total 681 samples were tested in this research. The Moderating Regression Analysis (MRA) method was used to analyze the data in this research. The results of this research indicate that audit committee effectiveness, auditor reputation, accounting complexity, and financial condition do not significantly influence audit report lag. Profitability has a significant negative effect and audit tenure has a significant positive effect on audit report lag. Audit quality unable to moderate the influence of the independent variable on the dependent variable.
Co-Authors Ariadi, Deni Haryanti, Rizka Jasmine, Jasmine Karen Karen SERLY Serly, Serly Syahputri, Dhea Ananda Tang, Sukiantono Utama, Audyla Fitria