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PENGARUH OPINI AUDIT, PERINGKAT KAP, UKURAN PERUSAHAAN DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN DENGAN AUDITOR SWITCHING SEBAGAI VARIABEL MEDIASI Sanulika, Aris
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol 1 No 4 (2018): SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (279.958 KB)

This research is structured to analyze how Influence of Audit Opinion, Firm Size, Company Size Profitability To Company Value With Switching Auditor As Variable Mediation.The research methodology used using explanatory causality method and using secondary data. Sample selection using purposive sampling method and sample used amounted to 25 companies with rentng time 2008-2014.Based on the result of the audit opinion t test 2,235 with the significance level 0.027 smaller than 0.05. KAP threshold size variable 0.711 with significance level 0,478 greater than 0,05. Variable size of company titung 4,127 with significance level 0,00 less than 0,05. The profitability variable is tcal 4.00 with the significance level 0.00 is less than 0.05. Switcing Auditor Variable tcal -1,892 with 0.061 significance level greater than 0.05. Although the switching auditor directly does not affect the firm's value, the audit opinion variables, KAP size, firm size and profitability to firm value are mediated by the Switching Auditor. The value of the company to increase this means investors' confidence in the company is increasing due to the change of both big four and non big four auditors but the results of his unqualified opinion

PENGARUH OPINI AUDIT, PERINGKAT KAP, UKURAN PERUSAHAAN DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN DENGAN AUDITOR SWITCHING SEBAGAI VARIABEL MEDIASI Sanulika, Aris
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 1 No. 4 (2018): SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Busines
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v1i4.168

This research is structured to analyze how Influence of Audit Opinion, Firm Size, Company Size Profitability To Company Value With Switching Auditor As Variable Mediation.The research methodology used using explanatory causality method and using secondary data. Sample selection using purposive sampling method and sample used amounted to 25 companies with rentng time 2008-2014.Based on the result of the audit opinion t test 2,235 with the significance level 0.027 smaller than 0.05. KAP threshold size variable 0.711 with significance level 0,478 greater than 0,05. Variable size of company titung 4,127 with significance level 0,00 less than 0,05. The profitability variable is tcal 4.00 with the significance level 0.00 is less than 0.05. Switcing Auditor Variable tcal -1,892 with 0.061 significance level greater than 0.05. Although the switching auditor directly does not affect the firm's value, the audit opinion variables, KAP size, firm size and profitability to firm value are mediated by the Switching Auditor. The value of the company to increase this means investors' confidence in the company is increasing due to the change of both big four and non big four auditors but the results of his unqualified opinion

MENINGKATKAN BONAFIDITAS LAPORAN KEUANGAN UMKM SCALE UP TANGERANG SELATAN MELALUI SISTEM INFORMASI APLIKASI PENCATATAN INFORMASI KEUANGAN Aris Sanulika; Julian Maradina; Suciati Muanifah
Jurnal Lokabmas Kreatif : Loyalitas Kreatifitas Abdi Masyarakat Kreatif Vol 1, No 2 (2020)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/jlkklkk.v1i2.p5-10.6353

Pengabdian kepada masyarakat dapat diartikan sebagai respon akademik masyarakat kampus atas kebutuhan, tantangan, atau persoalan yang dihadapi oleh masyarakat, baik secara langsung maupun tidak langsung. Tujuan umum dari kegiatan pengabdian kepada masyarakat ini adalah membantu UMKM dalam mengatasi persoalan-persoalan pencatatan laporan keuangan. Adapun bentuk kegiatan dalam pelaksanaan pengabdian kepada masyarakat dengan tema akuntansi keuangan. Dengan para pengajar dan narasumber yang dilibatkan adalah para Dosen Program Studi Akuntansi dari Universitas Pamulang.Hasil Pelaksanaan PKM yang dilakukan tanggal 24-28 Februari 2020 adalah menambah ilmu mereka di bidang akuntansi, terutang tentang pencatatan keuangan, para peserta kelompok ikan hias di desa Jampang sangat antusias dengan materi yang mereka dapatkan dari dosen-dosen akuntansi Universitas Pamulang, Para peserta dapat langsung mempraktekan pembukuan melaui aplikasi SI-APIK, Respon para peserta sangat baik dan senang karena sangat terbantu dalam pembelajaran tentang pencatatan keuangan. Pentingnya pengelolaan aspek keuangan usaha membuat para UMKM sadar bahwa pendapatan harus di putar agar usaha terusmaju. Saran yang disampaikan adalah kegiatan PKM kedepannya agar digalakan dan dibuat semenarik mungkin agar dapat menjaring lebih banyak lagi peserta UMKM di Tangerang Selatan, perluasan jangkauan cakupan wilayah materi bisa lebih diperluas sehingga peserta dapat memperoleh wawasan lebih banyak.

PEMBIAYAAN MUDHARABAH DAN MUSYARAKAH TERHADAP PROFITABILITAS DENGAN BOPO SEBAGAI VARIABEL MODERATING Aris Sanulika; Wahyu Nurul Hidayati
Jurnal Disrupsi Bisnis Vol 3, No 3 (2020): Jurnal Disrupsi Bisnis
Publisher : Prodi Manajemen, Fakultas Ekonomi, Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/drb.v3i3.8372

Penelitian ini bertujuan untuk mengetahui pengaruh pembiayaan mudharabah dan musyarakah terhadap profitabilitas dengan bopo sebagai variabel moderasi pada bank syariah yang ada di Indonesia periode 2014-2018. Penelitian ini adalah kuantitatif deskriptif dengan menggunakan sampel penelitian yang dipilih dengan menggunakan metode purposive sampling. Data penelitian dianalisis menggunakan MRA berbantuan program spss. Hasil penelitian menunjukkan bahwa pembiayaan mudharabah dan musyarakah berpengaruh terhadap profitabilitas baik secara parsial maupun simultan. dan variabel bopo mampu memperkuat pengaruh pembiayaan mudharabah dan musyarakah terhadap profitabilitas.M

SOSIALISASI TEMAN BISNIS CATATAN KEUANGAN Wahyu Nurul Hidayati; Aris Sanulika; Endang Ruhiyat; Holiawati Holiawati; Hari Stiawan
Abdimisi Vol 1, No 1 (2019): Abdimisi
Publisher : S1 Accounting Program, Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/abms.v1i1.3785

Community service can be interpreted as an academic response from the campus community to the needs, challenges, or problems faced by the community, both directly and indirectly. The general objective of community service activities is to assist fish farmers in the Jampang area, Bogor in overcoming the problems of recording financial statements. The form of activities in the implementation of community service with the theme of financial accounting. The instructors and resource persons involved were Accounting Study Program Lecturers from Pamulang University. The results of the PKM Implementation conducted on 20.21 and 22 September 2019 were adding to their knowledge in the field of accounting, owing to financial records, the ornamental fish group participants in the village of Jampang were very enthusiastic about the material they got from accounting lecturers at the University of Pamulang, participants can directly practice bookkeeping manually, the response of the participants is very good and happy because it is very helpful in learning about financial records. The importance of managing the financial aspects of the business made the farmers' groups aware that income had to be rotated to keep the business going. The suggestion given is that the PKM activities in the future should be encouraged and made as attractive as possible so that they can capture more Ornamental Fish group participants in the village of Jampang, expanding the scope of coverage of the material area can be expanded so that participants can gain more insight. Keywords: Bookkeeping Manual; Entrepreneurship

THE EFFECT OF PROFESSIONALISM, OBJECTIVITY, ACCOUNTABILITY, KNOWLEDGE OF THE ACCURACY OF GIVING AUDIT OPINION AND AUDITOR EXPERIENCE AS MODERATING VARIABLES Hari Stiawan; Aris Sanulika
EAJ (Economic and Accounting Journal) Vol 2, No 3 (2019): EAJ (Economic and Accounting Journal)
Publisher : S1 Accounting Department, Faculty of Economic, Universitas Pamulang.

The auditor as a party trusted by the public, the auditor will examine the financial statements and then issue a statement. This study aims to determine the effect of professionalism, objectivity, accountability, knowledge on the accuracy of the provision of audit opinions and auditor experience as a moderating variable on the influence of audit expertise on the accuracy of giving opinions by the auditor. The type of data used in this study is quantitative data. Sources of data in this study are primary data. The population in this study were auditors who worked at KAP located in South Tangerang. With the number of respondents in this study as many as 58 people. The results of this study indicate that professionalism, objectivity, accountability, knowledge do not influence the accuracy of giving audit opinions either partially or partially. The auditor's experience can moderate the variables of professionalism, objectivity, accountability, knowledge of the accuracy of the giving of

EDUKASI PENGETAHUAN PERPAJAKAN BAGI UMKM PADA PONDOK PESANTREN LEMBAGA BINA SANTRI MANDIRI Meta Nursita; Khusnul Khuluqi; Aris Sanulika; Napisah Napisah; Desi Jelanti
Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat Vol 3, No 1 (2022): Edisi Januari
Publisher : LPPM Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/al-jpkm.v3i1.17079

Pesatnya UMKM di Indonesia memiliki peran penting dalam meningkatkan pendapatan masyarakat, penyerapan tenaga kerja serta meningkatkan perekonomian di Indonesia. Hal ini tidak menutup kemungkinan walaupun Indonesia masih menjadi bagian dari Pandeic Covid-19. Namun, dilihat dari sektor perpajakan, UMKM belum mencerminkan kontribusi yang besar bagi perekonomian Indonesia. Padahal pajak merupakan kontribusi kepada negara yang harus dilakukan baik oleh individu atau perorangan dan bagi yang memiliki usaha atau bisnis. Hal ini disebabkan rendahnya pemahaman tentang konsep dasar perpajakan, hak dan kewajiban perpajakan bagi UMKM, serta penggunaan aplikasi terkait kewajiban perpajakan UMKM. Dalam upaya meningkatkan jumlah wajib pajak UMKM agar dapat memberikan kontribusi di bidang perpajakan adalah dengan memberikan penyuluhan, sosialisasi dan edukasi yang meliputi konsep dasar perpajakan mengenai identitas kepemilikan wajib pajak yaitu Nomor Pokok Wajib Pajak (NPWP), penerapan proses sampai pada implementasi mengenai pendaftaran NPWP bagi para pelaku UMKM.

Pengaruh Tax Minimization, Tunneling Incentive Terhadap Transfer Pricing Dengan Ukuran Perusahaan Sebagai Variabel Moderasi Wahyu Nurul Hidayati; Nabila Alfi Sylvatica; Aris Sanulika
EkoPreneur Vol 2, No 2 (2020): EkoPreneur
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/ekop.v2i2.12315

This study aims to find out the influence of tax minimization and tunnelling incentives on transfer pricing with the size of the company as a moderation variable. Independent variables used are tax minimization and tunnelling incentive, while dependent variables used are transfer pricing and for moderation, variables are the size of the company. The sample of this study was a Food and Beverage Sub-Sector Manufacturing Company listed on the Indonesia Stock Exchange that presented its financial statements from 2015 to 2019 with the number of samples in this study as many as 10 companies. The method of determining samples in this study uses purposive sampling, while the data processing method in this study uses a statistical package for the social science (SPSS) version 25. The results of this study showed that the variable tax minimization has no effect on transfer pricing, tunnelling incentive variable has an influence on transfer pricing, then the tax minimization variable with the moderation of company size strengthens the effect on transfer pricing and the tunnelling incentive variable with moderating company size weakens the effect on transfer pricing. Keywords: Tax Minimization; Tunneling Incentive; and Company Size; Transfer pricing.

RETRACTED: Meningkatkan bonafiditas laporan keuangan UMKM scale up Tangerang Selatan melalui Sistem Informasi Aplikasi Pencatatan Informasi Keuangan (SI-APIK) Aris Sanulika; Julian Maradina; Suciati Muanifah
Indonesia Berdaya Vol 1, No 2: July 2020
Publisher : Utan Kayu Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47679/ib.202030

Retraction Notice Following a rigorous, carefully concerns and considered review of the article published in Journal of Indonesia Berdaya to article entitled “Meningkatkan Bonafiditas Laporan Keuangan UMKM Scale Up Tangerang Selatan Melalui Sistem Informasi Aplikasi Pencatatan Informasi Keuangan (SI-APIK)” Vol 1, No 2, pp. 61-67, July 2020, DOI: http://doi.org/10.47679/ib.202030This paper has been found to be in violation of the Journal of Indonesia Berdaya Publication principles and has been retracted (look at https://ukinstitute.org/journals/ib/about/editorialPolicies#custom-1).The article contained redundant material, the editor investigated and found that the paper published in Jurnal Lokabmas Kreatif : Loyalitas Kreatifitas Abdi Masyarakat Kreatif, Vol. 1, No. 2 (2020), pp. 5-10, entitled "MENINGKATKAN BONAFIDITAS LAPORAN KEUANGAN UMKM SCALE UP TANGERANG SELATAN MELALUI SISTEM INFORMASI APLIKASI PENCATATAN INFORMASI KEUANGAN". http://openjournal.unpam.ac.id/index.php/JLKK/article/view/6353DOI: http://dx.doi.org/10.32493/jlkklkk.v1i2.p5-10.6353The document and its content have been removed from the Journal of Indonesia Berdaya, and reasonable effort should be made to remove all references to this article.

Analisis Perbandingan Fraud Pentagon dengan Beneish Ratio dalam Pendeteksian Fraudulent Financial Reporting dengan Opini Audit sebagai Variabel Moderating Aris Sanulika; Wahyu Nurul Hidayati
Jurnal Ilmiah Akuntansi Universitas Pamulang Vol 9, No 1 (2021): Jurnal Ilmiah Akuntansi Universitas Pamulang
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/jiaup.v9i1.4399

ABSTRACTFraudulent Financial Reporting is a deliberate attempt by a company to deceive and mislead users of financial statements, especially investors and creditors, by presenting and manipulating the material value of financial statements. This study aims to determine how the auditor's opinion can moderate the comparative analysis of the pentagon fraud with the beneish ratio in the detection of fraudulent financial reporting. The type of data used in this study is comparative quantitative data. The data source in this study is secondary data. The population in this study are banking companies listed on the IDX. With a sample of 16 publicly traded companies engaged in financial and banking institutions and were listed on the Indonesia Stock Exchange in 2014-2017. The results of this study indicate that of 64 samples there were 12.5% which indicated that the financial statements had been manipulated. Auditor opinions can increase the influence of Financial Stability, external auditor quality, change in auditor, change of directors, days sales in receivables index, sales gross margin Index, Asset Quality Index, growth index, depreciation index, sales, and general administration expenses index, leverage index, total accrual to fraudulent financial reporting. Beneish Ratio affects Fraudulent Financial Reporting while Fraud Pentagon does not affect Fraudulent Financial Reporting

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