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All Journal Jurnal Bisnis dan Akuntansi JAIM (Jurnal Abdi Masyarakat) JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN MEDIA BISNIS E-Jurnal Manajemen Trisakti School of Management (TSM) E-Jurnal Akuntansi TSM Media Ilmiah Akuntansi Jurnal Abdimas Sosial, Ekonomi, dan Teknologi

IRWANTO HANDOJO

Trisakti School Of Management

Author-ID : 2385633

Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

Published : 27 Documents Claim Missing Document

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PENGARUH CORPORATE GOVERNANCE DAN MANAGEMEN LABA TERHADAP PENGUNGKAPAN LAPORAN KEUANGAN IRWANTO HANDOJO
Jurnal Bisnis dan Akuntansi Vol 16 No 2 (2014): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Disclosure of financial statements is an important factor in achieving the efficiency of capital markets and a means of public accountability. The purpose of the study was to get empirical study about the influence of corporate governance and earnings management on the disclosure of financial statements. Samples are 41 companies listed in Indonesia Stock Exchange tested using multiple regression analysis. The results of the study provide evidence that corporate governance can drive more disclosure of financial statements information. This is evidenced by the influence of public ownership and the board of directors on the disclosure of financial statements.

MEN AUDITOR, WOMEN AUDITOR AND AUDIT QUALITY ASTRID RUDYANTO; IRWANTO HANDOJO
Jurnal Bisnis dan Akuntansi Vol 15 No 2 (2013): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Many researches on auditor specific characteristic use evidence from psychological researches on the existence of certain sex-based differences amongst individuals.The objective of this study is to see whether indeed there are sex differences in auditor interms of risk profile, problem solving skill, and independence - three important traits with potential of influencing the auditor judgment and audit quality-as it is not obvious thatstereotypical believes about men and women are true or that findings from literature aboutthe general population can be interpreted to the specific context of auditors. Primary data was employed for the study using a sample of 115 auditors, 175 accounting students, 112 management students and 114 nonaccounting and nonmanagement students with independent sample test and mann-whitney u test. The findings suggested there is no sex difference in auditors while overall, there is sex difference in risk profile. It is concluded that there is no sex difference affecting audit quality.

FAKTOR-FAKTOR YANG MEMPENGARUHI KEBIJAKAN PEMBAYARAN DIVIDEN VASHTI INES; IRWANTO HANDOJO
Jurnal Bisnis dan Akuntansi Vol 19 No 1a-1 (2017): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

This research aims to identify variables that influence dividend policy in manufacturing public companies. These variables are profitability, firm size, liquidity, growth opportunities, leverage, firm risk, individual ownership and institutional ownership. This research was also to compare with result of previous research. Samples of this research are listed manufacturing companies in Indonesia Stock Exchange from 2011 until 2013. Samples were collected using purposive sampling method, where 37 companies fulfill the established criteria. This research uses multiple regression to test the hypothesis. The result from this study shows that profitability and institutional ownership influence to dividend policy, but firm size, liquidity, growth opportunities, leverage, firm risk, and individual ownership do not influence toward dividend policy.

FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS AUDIT PADA PERUSAHAAN MANUFAKTUR FLORIAN WULANDARI HADI; IRWANTO HANDOJO
Jurnal Bisnis dan Akuntansi Vol 19 No 2 (2017): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

The objective of this research is to obtain empirical evidence of auditor size, leverage, company growth, company size, institutional ownership, managerial ownership and company agesas independent variables to audit quality as dependent variable in Indonesian manufacturing companies.The research period is three years from 2012-2014 and population in this research is all listed companies in Indonesian Stock Exchange. Samples are obtained through purposive sampling method, which only 65 of listed manufacturing companies in Indonesian manufacturing companies meet the sampling criteria, resulting 195 data. Multiple linear regressions and hypothesis testing are used as the data analysis method in this research. The result of this research shows that leverage statistically have effect on the audit quality. While auditor size, company growth, company size, institutional ownership, managerial ownership and company ages have no effect on audit quality.

THE INFLUENCE OF CORPORATE DEBT FINANCING ON EARNINGS QUALITY CHRISTINE LEONARDI; IRWANTO HANDOJO
Jurnal Bisnis dan Akuntansi Vol 20 No 1 (2018): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

The objective of this research is to obtain empirical evidence about the influences of different levels of debt (whole debt, low debt, and high debt), operating cycle, firm size, sales volatility, cash flows volatility, losses, cost of debt, and Z-score to earnings quality. The population in this research is non-financial companies excluding service sector listed in Indonesia Stock Exchange during 2007-2013. Samples are obtained through purposive sampling method with observation period from 2011 to 2013, which only 83 of listed non-financial companies excluding service sector in Indonesia Stock Exchange meet the sampling criteria, resulting 245 data available are taken as the samples. The result shows that debt and losses have influence on earnings quality. Directionally, low debt has positive influence and high debt has negative influence on earnings quality. Firm size has influence on earnings quality when it is regressed with whole debt. Meanwhile, it has no influence when it is regressed with low and high debt. Sales volatility, cash flows volatility, cost of debt and Z-score have no influence on earnings quality.

THE DETERMINANTS OF INTELLECTUAL CAPITAL DISCLOSURE HERRI SUGANDI; IRWANTO HANDOJO
Jurnal Bisnis dan Akuntansi Vol 20 No 2 (2018): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

The objective of this research is to obtain empirical evidence about the influence of company size, corporate governance, leverage, profitability, industry, listing age, type of auditor, and intellectual capital level as independent variables on intellectual capital disclosure as dependent variable in non-financial companies listed in Indonesian Stock Exchange. The population in this research is all listed non-financial companies in Indonesia Stock Exchange during 2013 to 2015. Sample is obtained through purposive sampling method, in which 185 listed nonfinancial companies in Indonesia Stock Exchange meet the sampling criteria resulting 555 data available are taken as sample. Multiple linear regression is used as the data analysis method in this research. The result of this research shows that three variables – company size, type of auditor, and industry statistically have influence on intellectual capital disclosure, while corporate governance, leverage, profitability, listing age, and level of intellectual capital statistically do not have influence on intellectual capital disclosure of listed non-financial companies in Indonesia.

PENGARUH KARAKTERISTIK PERUSAHAAN DAN CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA BRYAN SEBASTIAN; IRWANTO HANDOJO
Jurnal Bisnis dan Akuntansi Vol 21 No 1a-1 (2019): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (511.447 KB)

The aim of this study is analysing the impact of firm size, leverage, corporate growth, cash, commissioner size, commissioner proportion, audit committee size, managerial ownership, profitability, and audit size on earnings management in non-financial companies listed in Indonesian Stock Exchange. The earningsmanagement measurement is by using the ‘Modified Jones’ model, which is the ‘discretionary accruals’ as the proxy of earnings management. The population of this study is the non-financial companies listed in Indonesian Stock Exchange during 2013 - 2016. There are 100 companies used as sample which is obtained through purposive sampling. Multiple regression is used for data analysis. The result of this research shows that leverage, cash, commissioner size, and profitability have significant influence on earnings management, while firm size, corporate growth, commissioner proportion, audit committee size, managerial ownership, and audit size have insignificant influence on earnings management.

Pengaruh Konservatisme Akuntansi, Investment Opportunity Set, dan faktor lainnya terhadap Kualitas Laba Riztia Maulia; Irwanto Handojo
Jurnal Bisnis dan Akuntansi Vol 24 No 1 (2022): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/jba.v24i1.1266

This study aims to obtain empirical evidence and analyze factors that affect earnings quality. The independent variables in this study are institutional ownership, independent commissioner, accounting conservatism, investment opportunity set, capital structure, and company size. Meanwhile the dependent variable in this study is earnings quality. The company used in this research manufacturing companies that listed on the Indonesian Stock Exchange (IDX) from 2018 to 2020. This research using purposive sampling method where there are 376 company year data. This research using multiple regression method to examine the effect of independent variables and dependent variable earnings quality. The result of this study show that accounting conservatism and company size has an effect on earnings quality. Meanwhile institutional ownership, independent commissioner, investment opportunity set and capital structure has no effect on earnings quality.

PENGARUH TATA KELOLA PERUSAHAAN DAN BEBAN PAJAK TANGGUHAN TERHADAP MANAJEMEN LABA Gabrielle; Irwanto Handojo; Dicky Supriatna
E-Jurnal Akuntansi TSM Vol 2 No 2 (2022): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (267.636 KB)

This study aims to obtain the evidence regarding the influence of independent variables consisting of corporate governance, audit quality, and deffered tax expense on earnings management. Corporate governance as independent variable consists of audit committee size, managerial ownership, institutional ownership, and board size. The company used in this research are manufacturing company listed on the Indonesia Stock Exchange (IDX) from 2018 until 2020. The number of samples obtained is 480 data that matched the criteria of using the purposive sampling method. This research uses a multiple regression method. The novelty of this research is the addition of institutional ownership, board size, and deferred tax expense as independent variables. This research shows that audit committee size, managerial ownership, audit quality, institutional ownership, board size, and deferred tax expense have no effect on earnings management. Management has a chance and motivation to do earnings management in company. The action of earnings management in company can not be avoided.

PENGARUH EFEK PERSISTENSI LABA DALAM ANALISIS FUNDAMENTAL GUNA MEMPREDIKSI RETURN SAHAM IRWANTO HANDOJO
Media Bisnis Vol 6 No 2 (2014): MEDIA BISNIS
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar

Quirin and Allen (2000) found that the fundamental analysis to be something very important when corporate profits are transitory and become something less important when the amount of profit the company is permanent. To that end, fundamental analysis to be something very relevant when the condition of the company showed earnings unstable (there is no persistence of earnings). This study continues Quirin and Allen (2000) to see if indeed there is a persistence of earnings effects that need to be considered in the fundamental analysis to predict price (return) shares and whether this effect is consistent in every industry sector to cases in Indonesian capital market. Using data from 34 public companies and analyzed using multiple regression it was found that the persistence of earnings is an important factor that should be included in research on the influence of fundamental factors on share returns and also that the testing of the influence of fundamental factors on share returns should be in the context of long-term.

Co-Authors Abeputri , Audrie Adeline Kurniawan Agustinus Sri Wahyudi Alviandy, Timothy Carolus Arief Effendi, Muhammad Arwina Karmudiandri BRYAN SEBASTIAN Cathy Ismantara CHRISTINE LEONARDI DEWI AGUSTINA Djahsan, Indra Arifin Elvy Napitupulu, Bertha Febrina Viryani Prasetio Ferry Suhardjo FLORIAN WULANDARI HADI Gabrielle Ghazi, Muhammad HERRI SUGANDI INDRASTUTI, DEWI KURNIA JISELLA NATALIE KARMUDIANDRI, ARWINA Kartina Natalilova Muhammad Ghazi Oktavia Oktavia Prasetio, Febrina Viryani Rizka Faniarti Kurniawan Riztia Maulia RUDYANTO, ASTRID Shella Shella Shella, Shella SILVY CHRISTINA SUPRIATNA, DICKY TJHAI FUNG JIN Umar Issa Zubaidi VASHTI INES Yessica Christine

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