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MURTANTO MURTANTO
Universitas Trisakti
Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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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

Abstract

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.
The Effect Of Hexagon Fraud Dimensions And Abuse Of Information Technology On Academic Fraud (Case Study On Feb Students Of Trisakti University) Zayyan Nailah; Murtanto Murtanto
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 4 No. 4 (2023): Oktober
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v4i4.1417

Abstract

The purpose of this study is to determine how academic fraud is impacted by hexagon fraud (Pressure, Opportunity, Rationalization, Capability, Arrogance, and Collusion) dan misuse of information technology. 103 accounting students from Trisakti University made up the sample for this study. In this study, questionnaires were given out to collect the data. This study employed multiple linear regression analysis as its analysis method. The investigation's findings, which are the exclusive conclusions of this study, are as follows: (1) pressure has no bearing academic cheating (2) opportunity has no bearing on academic cheating (3) rationalization has no bearing on academic cheating (4) Academic cheating is not considerably impacted by capability (5) Academic cheating is considerably impacted by arrogance (6) Academic cheating is considerably impacted by collusion (7) Academic cheating is not significantly impacted by misuse of information technology.
The Effect of Asymmetry Information, Company Size, Profitability, Leverage and Employee Stock Ownership Programs in Earnings Management Dhiyaa Nabiilah; Murtanto Murtanto
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 4 No. 4 (2023): Oktober
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v4i4.1436

Abstract

This research aimed to examine the effect of Asymmetry Information, Company Size, Profitability, Leverage and Employee Stock Ownership Programs on Earnings Management. The population used in this research was consumer cyclicals sector companies listed on the Indonesia Stock Exchange (BEI) from 2019 until 2021. Sample was determined by the purposive sampling method. In line with that, there was 57 companies as the sample with 171 observation data. The method of analysis used was multiple regression analysis. Based on the result of testing the hypothesis in this study indicate that Asymmetry Information, Profitability, and Employee Stock Ownership Programs has no effect on earnings management, meanwhile Compnay Size and Leverage has a negative effect on earning management.
Pengaruh Tax Planning dan Corporate Social Responsibility Terhadap Nilai Perusahaan Zoh'ra Fahdyana; Ines Seva Barbrena MS Pandia; Murtanto Murtanto
Indonesian Journal of Innovation Multidisipliner Research Vol. 4 No. 2 (2026): April - Juni
Publisher : Institute of Advanced Knowledge and Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69693/ijim.v4i2.946

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh perencanaan pajak dan Corporate Social Responsibility (CSR) terhadap nilai perusahaan. Nilai perusahaan merupakan indikator penting bagi investor dalam menilai prospek dan kinerja suatu perusahaan. Sementara itu, perencanaan pajak dan CSR merupakan dua strategi manajerial yang sering dilakukan perusahaan untuk meningkatkan kinerja dan citra mereka. Namun, strategi tersebut dapat menimbulkan dampak yang berbeda terhadap persepsi pasar. Penelitian ini menggunakan pendekatan kuantitatif dengan metode analisis regresi linier berganda. Sampel yang digunakan dalam penelitian ini adalah perusahaan yang terdaftar di Bursa Efek Indonesia selama periode tertentu (disesuaikan dengan data sebenarnya). Hasil pengujian menunjukkan bahwa perencanaan pajak berpengaruh signifikan terhadap nilai perusahaan dengan arah pengaruh negatif. Artinya, semakin tinggi perencanaan pajak yang dilakukan, nilai perusahaan cenderung menurun. Hal ini dapat disebabkan oleh strategi perencanaan pajak yang bersifat agresif dan dinilai negatif oleh investor. Selain itu, Corporate Social Responsibility (CSR) juga berpengaruh signifikan negatif terhadap nilai perusahaan. Hal ini menunjukkan bahwa aktivitas CSR yang dilakukan belum sepenuhnya mampu meningkatkan nilai perusahaan, bahkan dapat menurunkannya apabila dinilai hanya sebagai beban biaya atau tidak dilaksanakan secara strategis. Berdasarkan temuan tersebut, perusahaan disarankan untuk lebih selektif dalam menerapkan strategi perencanaan pajak dan memastikan pelaksanaan CSR dilakukan secara efektif, transparan, dan terintegrasi dengan tujuan jangka panjang perusahaan
Pengaruh Pengungkapan Esg, Cash Holding, dan Asset Growth Terhadap Nilai Perusahaan Sektor Energi di Bursa Efek Indonesia Jelita Rahelia; Murtanto Murtanto
Economic Reviews Journal Vol. 5 No. 3 (2026): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v5i3.1156

Abstract

This study aims to examine and obtain empirical evidence regarding the effect of Environmental, Social, and Governance (ESG) disclosure, cash holding, and asset growth on firm value. The theories underlying this research are Stakeholder Theory, Agency Theory, and Signaling Theory. The population in this study includes all energy sector companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2025 period. The sample selection technique utilized purposive sampling, resulting in an initial sample of 57 companies with 228 observations. After screening for outliers, 38 extreme data points were removed, yielding a final analytical sample of 190 observations. The data analysis method employed panel data regression using EViews software. Based on the Chow test and Hausman test, the Fixed Effect Model (FEM) was selected as the most appropriate estimation model. The results show that Environmental, Social, and Governance (ESG) disclosure and Cash Holding have no effect on firm value. Meanwhile, Asset Growth has a positive effect on firm value. Simultaneously, all independent variables have the ability to explain variations in firm value by 96.58%. These findings are expected to assist investors, management, and regulators in assessing the relevance of sustainability disclosures as well as asset and cash management policies in the energy sector.
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

Abstract

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
The Effectiveness Of Internal Governance In Controlling Tax Risk Haqi Fadillah; Khomsiyah Khomsiyah; Murtanto Murtanto
Jurnal Ilmiah Akuntansi Kesatuan Vol. 14 No. 2 (2026): JIAKES Edisi April 2026
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v14i2.3271

Abstract

Main Purpose – This study examine the effectiveness of Internal Governance, which includes Board Risk Oversight, Corporate Governance, and Internal Control Quality, in controlling Tax Risk, with Internal Information Quality as a moderating variable. Method – The analysis employs panel data regression, moderated regression analysis (MRA), and Robustness Test using 230 observations from 46 Financial Sector companies listed on the Indonesia Stock Exchange for the 2020-2024 period. Main Findings – The results show that Risk Oversight and Corporate Governance effectively control Tax Risk, while Internal Control Quality does not show significant effectiveness. Internal Information Quality also does not moderate the relationship among the main variables. Theory and Practiccal Implications – The findings strengthen Agency Theory and emphasize the importance of supervisory coordination to enhance tax compliance, while providing insights for regulators and financial institutions to reinforce internal governance. Novelty – This study develops a Board Risk Oversight model by adding three effectiveness dimensions, Board of Commissioners, Audit Committe, and Risk Monitoring Committe, which improve the model’s explanatory power for variations in Tax Risk.   Keywords: Board Risk Oversight; Corporate Governance; Internal Control Quality; Internal Information Quality; Tax Risk
Pengaruh Penerapan Green Accounting, Environmental Disclosure, dan Profitabilitas terhadap Nilai Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2022 s.d. 2024 Mohamad Zidan Fakhriy Zakiy; Murtanto Murtanto
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 2 (2026): Mei-Juli
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i2.11905

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh green accounting, environmental disclosure, dan profitabilitas terhadap nilai perusahaan pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2022–2024. Meningkatnya perhatian terhadap keberlanjutan korporasi, disertai inkonsistensi temuan penelitian terdahulu mengenai hubungan antara praktik lingkungan dan nilai perusahaan, menjadi alasan utama dilakukannya pengujian ulang terhadap ketiga variabel tersebut pada konteks sektor dan periode yang lebih mutakhir. Penelitian ini menggunakan pendekatan kuantitatif dengan metode regresi data panel. Sampel ditentukan melalui teknik purposive sampling, sehingga diperoleh 189 observasi akhir setelah proses eliminasi outlier. Green accounting dan environmental disclosure diukur menggunakan teknik content analysis berdasarkan Global Reporting Initiative (GRI) Standards 2021 pada indikator lingkungan GRI 300 series, sementara profitabilitas diproksikan dengan Return On Assets, dan nilai perusahaan diukur menggunakan Tobin's Q. Pemilihan model melalui Uji Chow dan Uji Hausman menunjukkan bahwa Fixed Effect Model merupakan model estimasi yang paling sesuai. Hasil penelitian menunjukkan bahwa green accounting dan environmental disclosure berpengaruh signifikan negatif terhadap nilai perusahaan, sedangkan profitabilitas berpengaruh signifikan positif terhadap nilai perusahaan. Secara simultan, ketiga variabel independen mampu menjelaskan proporsi variasi nilai perusahaan yang cukup besar. Temuan ini mengindikasikan bahwa investor di pasar modal Indonesia masih memandang inisiatif lingkungan sebagai beban biaya dibandingkan sebagai pendorong nilai jangka panjang, sementara kinerja keuangan tetap menjadi pertimbangan dominan dalam penilaian perusahaan. Penelitian ini memberikan kontribusi bagi literatur akuntansi lingkungan sekaligus wawasan praktis bagi strategi komunikasi keberlanjutan perusahaan.
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijabim.v5i1.762

Abstract

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.
Co-Authors Bonita Bonita Delitha Magfira E.G Dhiyaa Nabiilah Emma Sipayung Etty Murwaningsari Guido S Haqi Fadillah Hasnawati Hasnawati Hexana Sri Lastanti Ines Seva Barbrena MS Pandia Jehuda Bill Jonas Jelita Rahelia KHOMSIYAH KHOMSIYAH Marieta Ariani Mohamad Zidan Fakhriy Zakiy Nisrina Dwi Setyoastuti Ranny Ariany Djami Renny Risqiani Ryandi Iswandika Sailendra Sailendra Sekar Mayangsari WINDA ARUM HAPSARI Yuana Jatu Nilawati Zayyan Nailah Zoh'ra Fahdyana