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All Journal Akuisisi : Jurnal Akuntansi Jurnal Akuntansi dan Pajak Moneter : Jurnal Akuntansi dan Keuangan Jurnal Akuntansi BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Jurnal Akuntansi Bisnis Jurnal Bina Akuntansi JURNAL AKUNTANSI Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Pengabdian kepada Masyarakat International Journal of Social Science Jurnal Manajemen Jurnal Ekonomi Perusahaan Jurnal Abdimas Perbanas Asian Journal of Community Services (AJCS) Jurnal Abdimas: Sosial, Bisnis, dan Lingkungan Global Research on Economy, Business, Communication, and Information Jurnal Karya untuk Masyarakat (JKuM) Balance: Jurnal Akuntansi, Auditing, dan Keuangan

Sugi Suhartono

Institut Bisnis Dan Informatika Kwik Kian Gie

Author-ID : 2438317

Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Medicine & Pharmacology Public Health Social Sciences Other

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PENGARUH UKURAN PERUSAHAAN, STRUKTUR MODAL, DAN KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN TERHADAP KOEFISIEN RESPON LABA YANG DIMODERASI KONSERVATISME AKUNTANSI Sugi Suhartono
Jurnal Ekonomi Perusahaan Vol. 22 No. 2 (2015): JURNAL EKONOMI PERUSAHAAN
Publisher : Business and Entrepreneurship Department, Kwik Kian Gie School of Business and Information Technology, Jakarta

Of this study aimed to learn whether of companyâ€™s size, capital structure, and timeliness of financial reports to the earnings response coefficient moderated by accounting conservatism on companies listed on Indonesia Stock Exchange in the period 2010-2012. The population in this study are manufacturing companies listed in Indonesia Stock Exchange in the period 2010 to 2012,Â amounting to 148 companies. The sample selection is done by purposive sampling method,Â and obtained a sample of 120 companies in this study. The results of this study show that (1) the size of the company negatively affects earnings response coefficient, (2) capital structure negatively affects earnings response coefficient, (3) accounting conservatism positively affects on earnings response coefficient, (4) while the variable timeliness of financial report does not significantly affects to earnings response coefficient, (5) accounting conservatism strengthens the negative relationship between companyâ€™s size on earnings response coefficient, (6) the accounting conservatism weakens the negative relationship between capital structure on earnings response coefficient, (7) accounting conservatism moderates the relationship between timeliness of financial statements with earnings response coefficients.

Quality audit moderates the influence of good governance on company value Dina Nurhasanah; Sugi Suhartono
Jurnal Ekonomi Perusahaan Vol. 29 No. 1 (2022): March 2022
Publisher : Business and Entrepreneurship Department, Kwik Kian Gie School of Business and Information Technology, Jakarta

The mechanisms and principles of good corporate governance are crucial to increasing company value. However, this principle is still missed by many companies. Qualified auditors that can conduct a good auditing quality are the key to this issue. This research departs from a belief that the ability of audit quality moderates the effect of good corporate governance on company value. This study aims to confirm this notion. Therefore, the authors analyze the data from 129 companies taken purposively from various industries listed on the Indonesia Stock Exchange from 2017 to 2019, using the pooling test as the primary analysis tool. This study reveals that institutional ownership positively influences company value. As expected, audit quality moderates this relationship. However, this study fails to confirm the effect of the board of commissioners and managerial ownership on company value. Moreover, audit quality also fails to show its moderating effect in those unconfirmed relationships. The authors propose suggestions for further research. Original Article | Turnitin

FINANCIAL DISTRESS SEBAGAI DETERMINAN, PEMEDIASI DAN PEMODERASI DARI PRAKTIK MANAJEMEN LABA Felicia Chrisantha; Sugi Suhartono
Jurnal Bina Akuntansi Vol 9 No 2 (2022): Jurnal Bina Akuntansi Volume 9 Nomor 2 Juli Tahun 2022
Publisher : Sekolah Tinggi Ilmu Ekonomi Wiyatamandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52859/jba.v9i2.217

Financial distress is a situation where the company's finances are in an unhealthy or crisis state. Based on agency theory, in a state of financial distress the principal and agent have two different interests in the company in which each party seeks to achieve and maintain the expected level of prosperity. Previous research stated that in a state of financial distress, companies do not always implement earnings management to overcome them. This study aims to determine financial distress as determinant, mediating, and moderating earnings management. The conclusion of this study is that profitability affects financial distress and earnings management, financial distress is able to moderate the negative interaction of firm size on earnings management. However, there is not enough evidence of financial distress as a determination and mediation of earnings management, firm size on financial distress and earnings management, and profitability moderated by financial distress on earnings management.

KEMAMPUAN KEPUTUSAN PENDANAAN DAN KEPUTUSAN INVESTASI MEMODERASI PENGARUH KEPEMILIKAN KELUARGA DAN KEPEMILIKAN INSTITUSIONAL TERHADAP NILAI PERUSAHAAN Aldy Mardanny; Sugi Suhartono
Jurnal Akuntansi Vol 11 No 1 (2022): Edisi Februari
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Institut Bisnis dan Informatika Kwik Kian Gie

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46806/ja.v11i1.853

Nilai perusahaan adalah nilai yang diharapkan dari adanya fluktuasi harga yang bersifat acak yang sepenuhnya direfleksikan dengan harga saham. Dengan adanya berbagai kepemilikan oleh berbagai pihak khususnya keluarga dan institusional akan memberikan dampak terhadap nilai dari suatu perusahaan. Oleh karena itu, penelitian ini bertujuan untuk mengetahui pengaruh kepemilikan keluarga dan kepemilikan institusional terhadap nilai perusahaan dengan keputusan pendanaan dan keputusan investasi sebagai variabel pemoderasi. Teori-teori yang digunakan dalam penelitian ini adalah teori agensi dan teori sinyal yang mengatakan dengan adanya pembagian tugas antara manajer dan pemegang saham yang terdiri dari berbagai kepemilikan yang mampu meningkatkan kinerja perusahaan yang ditandai dengan meningkatnya nilai perusahaan yang akan memberikan sinyal positif kepada para investor di pasar bursa. Sampel yang digunakan dalam penelitian ini terdiri dari 46 perusahaan manufaktur. Pengambilan sampel dilakukan dengan metode Purposive Sampling. Metode analisis yang digunakan adalah Moderated Regression Analysis yang menggunakan aplikasi SPSS 25. Hasil penelitian ini menunjukkan bahwa kepemilikan keluarga dan kepemilikan institusional berpengaruh positif terhadap nilai perusahaan, sedangkan keputusan pendanaan sebagai variabel moderasi tidak dapat memperlemah atau memperkuat pengaruh hubungan kepemilikan keluarga dan kepemilikan institusional terhadap nilai perusahaan, serta keputusan investasi sebagai variabel moderasi terbukti memperlemah pengaruh kepemilikan keluarga dan kepemilikan institusional terhadap nilai perusahaan.

PERAN KUALITAS LABA DALAM MEMEDIASI PENGARUH KONSERVATISME AKUNTANSI TERHADAP NILAI PERUSAHAAN Kezia Octaviani; Sugi Suhartono
Jurnal Akuntansi Bisnis Vol 14, No 1 (2021): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30813/jab.v14i1.2215

Abstract: The investor's valuation of the company's performance often only sees the stock price. High share price reflects the high value of the company as well. However, low share prices do not necessarily indicate the company's performance is poor. This research aims to analyse and know the role of quality of profit in the mediation of the influence of conservatism accounting on the firm value. Sampling techniques are performed by purposive sampling methods. Sample of 60 manufacturing companies that have been listed on the Indonesia Stock Exchange for the period 2016-2018.. The data analysis techniques undertaken are coefficient of similarity, descriptive statistics, classical assumption test, and linear regression analysis, including F-Test, T-Test, and coefficient of determination test. And to make the role of the quality of profit as a variable intervening, it is done using the analysis of pathways and Sobel tests to test indirect influences. The results showed that the quality of profit has a positive and significant effect on the firm value, accounting conservatism has a positive and significant effect on the quality of profit, while the accounting conservatism is not proven directly affect the value of the company. Based on the analysis of the track and The Sobel test shows that earnings quality can mediate the effect of accounting conservatism on firm value.Keywords: Accounting Conservatism, Earnings Quality, Firm ValueAbstrak: Penilaian investor terhadap kinerja perusahaan seringkali hanya melihat dari harga saham. Harga saham yang tinggi mencerminkan nilai perusahaan yang tinggi. Namun, harga saham yang rendah tidak selalu mengindikasikan kinerja perusahaan tersebut kurang baik. Tujuan dari penelitian ini adalah untuk menganalisis peran kualitas laba dalam mediasi pengaruh konservatisme akuntansi terhadap nilai perusahaan. Pengambilan sampel menggunakan teknik non probalility sampling dengan metode purposive sampling. Sampel sebanyak 60 perusahaan manufaktur yang telah didaftarkan di BEI (Bursa Efek Indonesia) periode tahun 2016-2018. Teknik analisis data antara lain uji kesamaan koefisien, statistika deskriptif, uji asumsi klasik, dan analisis regresi linear yang meliputi uji F, uji t, dan uji koefisien determinasi. Pengujian peran kualitas laba sebagai variable intervening, dilakukan dengan analisis jalur dan uji Sobel untuk menguji pengaruh tidak langsung. Hasil penelitian membuktikan bahwa kualitas laba berpengaruh positif dan signifikan terhadap nilai perusahaan, konservatisme akuntansi berpengaruh positif dan signifikan terhadap kualitas laba, sedangkan konservatisme akuntansi tidak terbukti berpengaruh secara langsung terhadap nilai perusahaan. Berdasarkan hasil path analysis dan Uji Sobel menunjukkan bahwa kualitas laba dapat memediasi pengaruh konservatisme akuntansi terhadap nilai perusahaan.Kata kunci: Konservatisme Akuntansi, Kualitas Laba, Nilai Perusahaan.

ANALISIS KOMPARASI RELEVANSI NILAI INFORMASI AKUNTANSI SEBELUM DAN SESUDAH ADOPSI PENUH IFRS DI INDONESIA Sugi Suhartono
Jurnal Akuntansi Bisnis Vol 11, No 1 (2018): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

Many companies had adopted but there is a differences on the quality of the accounting report that were created before and after the adoption that has not been studied by academics, because of this researcher wants to investigate whether there are any differences in value relevance of accounting information before and after the full adoption of IFRS. Based on regulation theory, signalling theory, market efficient theory and clean surplus theory. The gap between action that were taken by management and the will of shareholders could possibly happen when the asymmetric information disrupt the capability of investor to supervise managerial level and lead the investor to make a wrong decision. Samples of this study consisted of 16 companies that are part of LQ 45 Index of Indonesia Stock Exchange. Purposive Sampling method is used to take the sample. The data analysis technique used to test the hypothesis is Chow Test. Chow test shows F value (0.57985) is smaller than F table (2.71). Then, in testing of the coefficient of determination, which the value of adjusted R2 before the full adoption of IFRS is 85.7% and after the full adoption of IFRS is 82.2%. This shows a 3.5% reduction of adjusted R2. The reduction of the adjusted R2 indicates that the adjusted R2 can not be explained by measuring stock prices, earnings per share, and book value per share after full adoption of IFRS. Based on the study results show that the full adoption of IFRS does not affect the relevance of the value of accounting information on companies listed in the LQ 45 index. Keyword : Value Relevance, Profit, Equity Book Value, IFRS Adoption

KEMAMPUAN KEPEMILIKAN INSTITUSIONAL MEMODERASI PENGARUH EARNING POWER, LEVERAGE, DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA Raka Raka; Sugi Suhartono
Jurnal Bina Akuntansi Vol 5 No 2 (2018): Jurnal Bina Akuntansi Vol.5 No.2 Juli 2018
Publisher : Sekolah Tinggi Ilmu Ekonomi Wiyatamandala

This study aims to determine whether earnings power, leverage, and firm size affect earnings management and whether institutional ownership moderate the effect of earning power, leverage, and size of the company on earnings management. The theory underlying this research is agency theory and positive accounting theory. Based on both theories, the conflict of interest that occurs between the owner and the manager where each will tend to emphasize personal interests or certain parties. The sample in this study consists of 93 manufacturing companies listed on the Indonesia Stock Exchange for the period 2014-2016. Sampling was done by purposive sampling method. The data analysis technique used to test the hypothesis is Moderated Regression Analysis. The results of this study indicate earnings power, leverage, and firm size have a positive effect on earnings management. Institutional ownership weakens the effect of earning power on earnings management. Keywords : Earning management, earning power, leverage, company size

ANALISIS PENGARUH FRAUD DIAMOND DAN GOOD CORPORATE GOVERNANCE DALAM MENDETEKSI KEMUNGKINAN TERJADINYA FRAUDULENT FINANCIAL STATEMENT Sugi Suhartono
Jurnal Bina Akuntansi Vol 7 No 2 (2020): Jurnal Bina Akuntansi Vol.7 No.2 2020
Publisher : Sekolah Tinggi Ilmu Ekonomi Wiyatamandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52859/jba.v7i2.93

In the financial statements there is a possibility of misstatements in the presentation of company’s financial statements relating to errors or fraud made or caused by managers in the company. Misrepresentation in financial statements causes a decrease in the level of trust of users of financial statements and can harm stakeholders. The theories underlying this research include agency theory, fraud diamond, and good corporate governance. The research sample consisted of 46 manufacturing companies listed on the Stock Exchange in the period 2015-2017. Sampling is done by purposive sampling method. Hypothesis testing uses analysis of descriptive statistics, pooling test, independent sample t-test and logistic regression analysis. The results of this study indicate that financial stability, nature of industry, rationalization, and capability have a positive effect on the possibility of fraudulent financial statements. Whereas female on board has a negative effect on the possibility of fraudulent financial statements. But external pressure, personal financial need, effective monitoring and independent board of commissioners are not proven to have effect on the possibility of fraudulent financial statements.

PERSIAPAN DANA PENSIUN : PROGRAM PELATIHAN DAN PENDAMPINGAN BERKELANJUTAN BAGI USAHA MIKRO KECIL DAN MENENGAH (UMKM) ANGGOTA KOPERASI GARUDAYAKSA DI JAKARTA SELATAN Sugi Suhartono; Ari Hadi Prasetyo; Bonnie Mindosa
J-ABDI: Jurnal Pengabdian kepada Masyarakat Vol. 1 No. 11: April 2022
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/jabdi.v1i11.1692

Pelatihan dan pendampingan berkelanjutan dalam rangka persiapan dana pensiun ini diselenggarakan bagi pengurus dan anggota Koperasi Garudayaksa Nusantara. Tujuan dari pelatihan ini adalah memahami dan mengetahui tujuan dana pensiun di hari tua, dapat menghitung, memperkirakan dan merencanakan jumlah kebutuhan dana yang akan diperlukan di masa pensiun, memahami dan mengetahui sumber-sumber dana yang dapat digunakan untuk mempersiapkan masa pensiun, memberikan pemahaman dan penjelasan bagaimana cara memlilih produk keuangan yang cocok untuk mempersiapkan dana pensiun. Acara pelatihan ini merupakan kegiatan pengabdian masyarakat bagi dosen-dosen, khususnya staf dosen Akuntansi dan Manajemen Institut Bisnis dan Informatika Kwik Kian Gie. Kegiatan ini dilakukan oleh dosen Kwik Kian Gie bekerja sama dengan Koperasi Garudayaksa Nusantara, Pasar Minggu Jakarta Selatan. Manfaat pelaksanaan pelatihan ini memberikan pengertian, pemahaman, dan pengetahuan betapa pentingnya mempersiapkan, merencanakan, dan mengelola dana pensiun, agar memperoleh jaminan hidup di hari tua yang lebih sejahtera.

THE EFFECT OF INSTITUTIONAL OWNERSHIP, PUBLIC ACCOUNTING FIRM REPUTATION, AUDITOR INDUSTRY SPECIALIZATION PROFITABILITY, AND COMPANY SIZE ON AUDIT DELAY (STUDY IN CONSUMER GOODS COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE 2018 – 2020) Felicia Siswanto; Sugi Suhartono
Jurnal Akuntansi Vol 16 No 2 (2022): Jurnal Akuntansi
Publisher : Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/jak.v16i2.3254

Financial statements are important for companies because they are useful for conveying various information about the company's performance as a basis for making decisions. So that the length of time it takes the auditor to complete an audit of the financial statements can affect the decisions of users of financial statements. Therefore, the purpose of this study is to determine the influence of institutional ownership, KAP reputation, auditor industry specialization, profitability, and company size on audit delay. Hypothesis testing in this study used multiple linear regression analysis. The research object used 32 consumer goods companies in the period 2018-2020. The results showed that institutional ownership did not have enough evidence of an effect on audit delay. KAP reputation is sufficient evidence of negative influence on audit delay. Industry auditor specialization does not have enough evidence of an effect on audit delay. Profitability there is enough evidence of a negative effect on audit delay. The size of the company does not have enough evidence of an effect on audit delay.

Co-Authors Adi Saputro, Jevontius Aldrin Winata Aldy Mardanny Aleksander, Gabriel Angel Putri Angeline, Patricia Ari Hadi Prasetyo Arshinta Chandra Sari Bonnie Mindosa Carmel Meiden CARMEL MEIDEN Carmel Meiden Carmel Meiden David Halim Dergibson Siagian Dina Nurhasanah Elis Sondang Dasawaty Elisabeth Vita Mutiarawati Evangelista Febby Felicia Chrisantha Felicia Siswanto Fenny Putrianti Fransisca, Veronica Grace, Cecilia Kezia Octaviani Kristianto, Andreas Bayu Leonard Pangaribuan Lily Harjati Lionardi, Margaretha Maria Katharina Sare Meidy Aurora Caesaria Mulyani Mulyani Nangoy, Gavriel Faith Natania, Clarissa Novertasya Jessica Prima Apriwenni Puspitasari, Agnes Putri, Viona Putrianti, Fenny Putrianti, Fenny Raka Raka Rondonuwu, Kezia Hany Josefin Setiawan, Johan Sri Handoko Sakti Stefany Natasha Adrea Suatmi, Bernadetta Dwi Triyani, Yustina Veliska Florence Vika Hendraswari Viony Sinatraz Winata, Liana Angelina Yosef Dema Yulianni Yulianni Yustina Triyani Zulfikar Ikhsan Pane

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