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All Journal Jurnal Bisnis dan Akuntansi Jurnal Pengabdian Mandiri International Journal of Applied Business and International Management Business and Entrepreneurial Review Media Riset Akuntansi Auditing & Informasi Jurnal Akuntansi Trisakti Journal Research of Social Science, Economics, and Management Lentera: Multidisciplinary Studies Lentera: Multidisciplinary Studies

MURTANTO MURTANTO

Universitas Trisakti

Author-ID : 2385686

Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN TERHADAP KINERJA MANAJERIAL DENGAN DESENTRALISASI DAN KARAKTERISTIK SISTEM INFORMASI AKUNTANSI MANAJEMEN SEBAGAI VARIABEL MODERATING MURTANTO MURTANTO; WINDA ARUM HAPSARI
Jurnal Bisnis dan Akuntansi Vol 8 No 1 (2006): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

The relationship between budget participation and managerial performance has been examined in several accounting studies with conflicting results. The conflicting evidence may reflect the influence of a contingent variable. This study examined the influence of decentralizetion and management accountting system information characteristics as moderating variable in the relationship between budget participation and managerial performance. Personally administered questionnaires is conducted to collect data that is distributed to 150 functional managers on manufacturing and service companies in jakarta and Tangerang, but only 100 questionnaires were analyzed. The sample method is convenience. While, this study use multiple regression model as the technical analysis. Based on respons of 100 managers in Jakarta and Tangerang, the result of study shows that the interaction between budget participation with decentralizetion and interaction between budget participation with management accounting system information characteristics significantly influence to managerial performance. Although interaction between budget participation with decentralization and management accounting system information characteristics significantly influence to managerial performance, both of them has opposite relation with managerial performance, since .their regression coefficients are negative. It means that, at high level of decentralization, the effect of budget participation on managerial performance will be low, and vice versa. At high willingness of management accounting system information characteristics, the effect of budget participation on managerial performance will be low, and vice versa.

The Moderating Effect of Benevolence on the influence of Corporate Governance on Audit Quality Sailendra Sailendra; Etty Murwaningsari; Sekar Mayangsari; Murtanto Murtanto
International Journal of Applied Business and International Management Vol 5, No 1 (2020): April 2020
Publisher : AIBPM Publisher

In this study, we aim to examine the influence of corporate governance on the audit quality of financial report moderated by benevolence. The research data consisted of 320 observations from 80 public listed companies in the manufacturing industry from 2013-2016. The research model has been tested using a data pool, with statistics on Structural Equalization Modeling - Partial Least Square (SEM-PLS). The results of the study get empirical evidence that corporate governance has a positive effect on audit quality. While benevolence as an independent variable has a negative impact on audit quality, however, benevolence as a moderating variable strengthens the influence of corporate governance on audit quality. Likewise, SIZE as control variables have a positive effect on audit quality, but ROA no impact on audit quality and LEV have a negative impact on audit quality. The result of this study have implications for investors, company management and regulators, that good corporate governance is inseparable from the benevolence of management in managing the company as a way to improve audit quality, is something essential and needs attention from all parties.

THE EFFECT OF FINACIAL PERFORMNACE TO CORPORATE VALUJE WITH THE DISCLOSURE OF GOOD CORPORATE GOVERNANCE AND CORPORATE SOCIAL RESPONSIBILITY AS MODERATING VARIABLE Guido S; Hexana Sri Lastanti; Murtanto Murtanto
Business and Entrepreneurial Review Vol. 13 No. 2 (2014): Volume 13, No. 2 April 2014
Publisher : Universitas Trisakti

This research is done to know effects of financial performance toward corporate value by using the disclosure of Good Corporate Governance and Corporate Social Responsibility as a moderating variable. ROA, ROE, and Leverage as an indicator of financial performance is known as the independent variable. Company value measured by Tobin’s is known as the dependent variable. Good Corporate Governance(GCG) and Corporate Social Responsibility (CSR) is moderating variable.The companies that are in this research are manufacturing companies which are listed in the Indonesia Stock Exchange (IDX) starting from 2004 until 2007, published financial statements ending 31 December, and had complete data of Good Corporate Governance and Corporate Social Responsibility. The data is then processed by using statistical appliance that are called regression with interaction.According to the research, the financial performance (ROA and leverage) has an effect on corporate value. Disclosure of Corporate Social Responsibility(CSR) does not affect to financial performance (ROA and Leverage) toward the value of the company. Disclosure of Good Corporate Governance (GCG) affects the financial performance of relationship (ROA and Leverage) toward the value of the company.

THE EFFECT OF TAX EXPENSE, BONUS MECHANISM, AND TUNNELING INCENTIVE TO TRANSFER PRICING DECISION WITH PROFITABILITY AS A MODERATING VARIABLE Murtanto Murtanto; Bonita Bonita
Media Riset Akuntansi, Auditing & Informasi Vol. 21 No. 2 (2021): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Penelitian ini bertujuan untuk memperoleh bukti empiris tentang pengaruh beban pajak, mekanisme bonus, dan tunneling incentive terhadap keputusan transfer pricing pada perusahaan dan pengaruh profitabilitas sebagai variabel pemoderasi terhadap pengaruh tersebut. Data merupakan data sekunder yang diperoleh dari laporan tahunan perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia tahun 2016 – 2020. Pemilihan sampel yang digunakan adalah metode purposive sampling dan jumlah perusahaan pertambangan sebagai sampel dalam penelitian ini adalah 14 perusahaan dengan 70 data observasi untuk 5 tahun. Analisis data yang digunakan adalah regresi linier berganda dengan Moderated Regression Analysis. Hasil penelitian menunjukkan bahwa (1) beban pajak berpengaruh positif signifikan terhadap keputusan transfer pricing; (2) mekanisme bonus tidak berpengaruh terhadap keputusan transfer pricing; (3) insentif tunneling berpengaruh signifikan positif terhadap keputusan transfer pricing; (4) profitabilitas mampu memperkuat pengaruh beban pajak terhadap keputusan transfer pricing; (5) profitabilitas tidak mampu memperkuat pengaruh mekanisme bonus terhadap keputusan transfer pricing; (6) profitabilitas mampu memperkuat pengaruh tunneling incentive terhadap keputusan transfer pricing. The objective of research is to obtain empirical evidence about the effect of tax expense, bonus mechanism, and tunneling incentive to transfer pricing decision in companies and the effect of profitability as a moderating variable towards that its effect. The data is secondary data obtained from the annual reports of listed mining companies on the Indonesia Stock Exchange 2016 – 2020. The sample selection used is purposive sampling method and the number of mining companies as sample in this research are 14 companies with 70 observation data for 5 years. The data analysis is linear multiple regression with Moderated Regression Analysis. The results shows that (1) tax expense has a positive significant effect to transfer pricing decision; (2) bonus mechanism doesn’t have effect to transfer pricing decision; (3) tunneling incentive has a positive significant effect to transfer pricing decision; (4) profitability is able to strengthen the effect of tax expense to transfer pricing decision; (5) profitability isn’t able to strengthen the effect of bonus mechanism tos transfer pricing decision; (6) profitability is able to strengthen the effect of tunneling incentive to transfer pricing decision.

PENGARUH KINERJA KEUANGAN, CORPORATE GOVERNANCE, DAN KUALITAS AUDIT TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY Ryandi Iswandika; Murtanto Murtanto; Emma Sipayung
Jurnal Akuntansi Trisakti Vol. 1 No. 2 (2014): September
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

The purpose of this research is to determine the the influence of financial performance, corporate governance, and audit quality on corporate social responsibility disclosure. Data for this research were obtained from firm’s annual reports which is available on Indonesia Stock Exchange (IDX) sites. Samples used in this research are 139 manufacturing companies that listed on Indonesia Stock Exchange in period 2012. The Sampling technique used is purposive sampling method. This research use linear regression analysis. The tool used for this research is SPSS. Result of this research show profitability, liquidity, solvability, institutional ownership, and board of independent commissioners are not significantly influence on corporate social responsibility disclosure. Board of commissioners, audit committee, and audit quality are significantly influence on corporate social responsibility disclosure.

PENGARUH PERGANTIAN MANAJEMEN, FINANCIAL DISTRESS, UKURAN KAP, DAN OPINI AUDIT TERHADAP AUDITOR SWITCHING PADA PERUSAHAAN PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA PADA TAHUN 2012-2016 Nisrina Dwi Setyoastuti; Murtanto Murtanto; Yuana Jatu Nilawati
Jurnal Akuntansi Trisakti Vol. 7 No. 1 (2020): Februari
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

This study aims to determine the influence of management change, financial distress, auditor firm’s size, and audit opinion to auditor switching. Auditor switching, management change, and audit opinion are measured by using dummy variable. Financial distress is using Zmijewski Model, and audit firm size is measured by using an ordinal scale based on the big or small of the audit firm.The populations in this study were companies in property and real estate sector which listed in Indonesia Stock Exchange during 2012-2016. Total of 36 samples were obtained using a purposive sampling method. Hypothesis in this research are tested by logistic regression analytical method. The result of the analysis shows that management change and financial distress have significant effect on the auditor switching. while the audit opinion and audit firm size doesn’t have significant effect on the auditor switching.

PENGARUH CORPORATE GOVERNANCE, UKURAN PERUSAHAAN DAN PROFITABILITAS TERHADAP AGRESIVITAS PAJAK PERUSAHAAN Delitha Magfira E.G; Murtanto Murtanto
Jurnal Akuntansi Trisakti Vol. 8 No. 1 (2021): Februari
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

The objective of this research is to examine and analyze the effect of corporate governance, firm size and profitability towards tax aggressiveness. The sampel was extracted using purposive sampling method, which is 61 mining companies that listed in Indonesia Stock Exchange for the period of 2017-2019. This research uses multiple linear regression analysis method. The result from this research showed that independent commissioners and firm size have negative impact towards tax aggresiveness, while institusional ownership have a positif impact towards tax aggressiveness, and audit committee and profitability have no impact towards Tax Aggressiveness.

MENINGKATKAN KOMPETENSI PENGELOLAAN DOKUMEN DANA KAS BAGI TENAGA PENDIDIK PERGURUAN TINGGI NASIONAL Murtanto Murtanto; Hasnawati Hasnawati; Marieta Ariani; Renny Risqiani
JURNAL PENGABDIAN MANDIRI Vol. 2 No. 9: September 2023
Publisher : Bajang Institute

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

Kas merupakan alat pembayaran yang dimiliki perusahaan dan dapat digunakan untuk bertransaksi setiap saat,oleh karena itu dibutuhkan system pengendalian internal yang baik di dalam melakukan pengelolaan dana kas. SDM Perguruan Tinggi harus memiliki kemampuan di dalam melakukan pengelolaan dokumen dana kas agar pengedalian internal terkait pelaporan keuangan dapat terlaksana. Latar belakang permasalahan dalam kegiatan ini adalah masih banyak tenaga kependidikan perguruan tinggi yang memahami pengelolaan dokumen dana kas terutama terkait rekonsiliasi bank dan kas kecil. Kegiatan pelatihan dilaksanakan pada tanggal 26 Februari 20223 dengan peserta sebanyak 10 tenaga kependidikan perguruan tinggi nasional. Bentuk Pelatihan adalah melalui penjelasan konsep dari dokumen dana kas yang berlaku umum, kemudian dilanjutkan dengan praktik mengerjakan soal-soal kasus rekonsiliasi bank dan kas kecil. Pelatihan ini telah berhasil meningkatkan kompetensi akuntansi para peserta yang terbukti dengan hasil simpulan kuisioner sebelum dan setelah pelatihan.

Pengaruh Sosialisasi, Pengawasan dan Tingkat Kepatuhan Wajib Pajak Terhadap Pertumbuhan Penerimaan Pajak Jehuda Bill Jonas; Murtanto Murtanto
Lentera: Multidisciplinary Studies Vol. 1 No. 4 (2023): Lentera: Multidisciplinary Studies
Publisher : Publikasiku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57096/lentera.v1i4.46

Pajak sangat dibutuhkan untuk pembiayaan pembangunan suatu negara, termasuk Indonesia. Namun demikian, keberhasilan kinerja pencapaian realiasi target penerimaan pajak di Indonesia bukan merupakan usaha yang mudah dilakukan. Hal ini tercermin dari tax ratio Indonesia yang masih sangat kecil. Oleh karena itu penelitian terhadap faktor-faktor yang dapat mempengaruhi keberhasilan kinerja penerimaan pajak menjadi sangat penting untuk dilakukan. Tujuan penelitian ini dimaksudkan untuk menguji pengaruh sosialisasi, kegiatan pengawasan dan tingkat kepatuhan terhadap pertumbuhan penerimaan pajak. Data yang digunakan adalah data panel serta metode analisis yang digunakan yaitu metode analisis data kuantitatif, dimana sampel diambil dari laporan nilai kinerja organisasi Kantor Wilayah Direktorat Jenderal Pajak untuk tahun 2018 sampai dengan tahun 2022. Penelitian ini memperluas objek penelitian yang umumnya dilakukan oleh peneliti sebelumnya pada tingkat Kantor Pelayanan Pajak menjadi unit kantor yang cakupannya lebih besar yaitu Kantor wilayah Direktorat Jenderal Pajak. Hasil penelitian menunjukkan bahwa sosialisasi, pengawasan dan tingkat kepatuhan berpengaruh terhadap pertumbuhan penerimaan pajak.

Factors That Influence Fraud Heptagon Theory On Financial Statements Fraud (Empirical Study on the Mining Sector Listed on the Indonesia Stock Exchange for the Period 2018-2022) Ranny Ariany Djami; Murtanto Murtanto
Journal Research of Social Science, Economics, and Management Vol. 4 No. 1 (2024): Journal Research of Social Science, Economics, and Management
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jrssem.v4i1.701

This research was conducted on Mining Sector companies listed on the Indonesia Stock Exchange from 2018 to 2022. The purpose of this study was to determine the effect of Fraud Heptagon Theory on Financial Statement Fraud using the F-Score Model partially and simultaneously. This study used quantitative methods, namely data obtained from secondary data in the form of annual reports. The sample in this study were 25 mining sector companies on the Indonesia Stock Exchange with a purposive sampling method. The data analysis used is data panel regression using the Eviews 12 application program. The results of the research on partially, pressure and ignorance has an effect on financial statement fraud, while opportunity, rationalization, competence, arrogance, and greed have no effect on financial statement fraud. Simultaneously, pressure, opportunity, rationalization, competence, arrogance, ignorance, and greed have no effect on financial statement fraud

Co-Authors Bonita Bonita Delitha Magfira E.G Emma Sipayung Etty Murwaningsari Guido S Hasnawati Hasnawati Hexana Sri Lastanti Jehuda Bill Jonas Marieta Ariani Nisrina Dwi Setyoastuti Ranny Ariany Djami Renny Risqiani Ryandi Iswandika Sailendra Sailendra Sekar Mayangsari WINDA ARUM HAPSARI Yuana Jatu Nilawati

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