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Pengaruh Likuiditas, Leverage, Intensitas Modal, dan Ukuran Perusahaan Terhadap Agresivitas Pajak Hadi Cahyadi; Catherine Surya; Henryanto Wijaya; Susanto Salim
STATERA: Jurnal Akuntansi dan Keuangan Vol 2 No 1 (2020)
Publisher : Universitas Matana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33510/statera.2020.2.1.9-16

In this study aims to examine the impact of liquidity, leverage, capital intensity, and firm size as moderation variable to tax aggressiveness in listed manufacturing entities in IDX (Indonesian Stock Exchange) period 2015-2018. This study use 65 manufacturing companies as sample in this study and also use multiple regression analysis. Results of this study indicate that liquidity were’nt significant negative to tax aggressiveness, and leverage were significant positive to tax aggressiveness, capital intensity not significant positive to tax aggressiveness, firm size not significant negative to tax aggressiveness, firm size is able to moderate liquidity, leverage, and capital intensity to tax aggressiveness.

Pengaruh Perputaran Persediaan, Perputaran Piutang Dan Modal Intelektual Terhadap Profitabilitas Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia (BEI) Periode 2014 - 2016 (Penelitian Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2014 - 2016) Nurainun Bangun; Susanto Salim; Henryanto Wijaya
Jurnal Ekonomi Vol. 23 No. 2 (2018): July 2018
Publisher : Fakultas Ekonom dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/je.v23i2.370

This study aims to find out how (1) the simultaneous influence inventory turnover, receivable turnover, and intellectual capital on the profitability of manufacturing companies in the period 2014-2016, (2) the partial influence of influence inventory turnover, receivable turnover, and intellectual capital variables on the profitability of manufacturing companies in the period 2014-2016. This research uses purposive sampling in taking data. The data collected will be analyzed using multiple linear analyses. The result of this research is (1) there is significant influence from inventory turnover variable to profitability, (2) there is no significant influence from receivable turnover variable to profitability, (3) there is positive significant influence from value added capital employedvariable to profitability, (4) there is positive significant influence from value added human capital variable to profitability, (5) there is positive significant influence from structural capital value added variable to profitability, (6) there is a significant effect of inventory turnover, receivable turnover,value added capital employed, value added human capital, and from structural capital value addedon profitability simultaneously.

Analisa Faktor-Faktor yang Mempengaruhi Audit Report Lag Tahun 2019 - 2020 Natalia Ervina, Susanto Salim
Jurnal Ekonomi Vol. 26 No. 11 (2021): SPESIAL ISSUE November 2021
Publisher : Fakultas Ekonom dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/je.v26i11.766

There are go public entities that are late in publishing audited financial statements to Financial Services Authority. The timeliness of financial reports publication depends on audit report lag. The goal of this empirical study to find out the influence of profitability, liquidity, company size and audit firm size on audit report lag in property, real estate and building construction companies listed on the Indonesia Stock Exchange from 2019-2020. A quantitative approach is applied with multiple linear regression analysis by operating SPSS 25 software. The data used is secondary data that collected through financial statements and annual reports. The total samples obtained in this study were 60 data which were chosen by purposive sampling method. The results stated that profitability and company size partially have a negative significant influence on audit report lag. Meanwhile, liquidity and audit firm size partially have no significant influence on audit reporting lag.

Analisis Pengaruh Karakteristik Perusahaan Terhadap Audit Report Lag Tahun 2019-2020 Evani Larisa, Susanto Salim
Jurnal Ekonomi Vol. 26 No. 11 (2021): SPESIAL ISSUE November 2021
Publisher : Fakultas Ekonom dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/je.v26i11.768

The purpose of this empirical study is to find out the influence of company internal factors on audit report lag with manufacturing companies listed on the Indonesia Stock Exchange for the 2019-2020 period. Sample method used is purposive sampling and produce 98 companies that met the criteria. The research data type is secondary data which came from annual financial reports and annual reports on the official website of the Indonesia Stock Exchange. This research using IBM SPSS version 24 software as data processing. The results of this empirical study were found that company size and complexity significantly affect audit report lag. As well as the profitability and solvency variables have no significant effect on audit report lag.

Efek Firm Size, Profitability, Gearing Ratio, Dan Public Ownership Terhadap Risk Disclosure Sachita Vamia Sudharto, Susanto Salim
Jurnal Ekonomi Vol. 26 No. 11 (2021): SPESIAL ISSUE November 2021
Publisher : Fakultas Ekonom dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/je.v26i11.770

This study aims to analyze the effect given by firm size, profitability, gearing ratio and public ownership on risk disclosure. This study used purposive sampling as the sampling technique and SPSS version 25 is used as data processing software. There are 117 data from 39 samples of non-cyclical companies listed on the Indonesia Stock Exchange (IDX) during the 2018-2020 period used in this study. The results show that firm size has a positive and insignificant effect on risk disclosure, while profitability has a positive and significant effect on risk disclosure, gearing ratio has a positive and insignificant effect on risk disclosure and public ownership has a positive and significant effect on risk disclosure.

Determinan Peringkat Obligasi pada Perusahaan Non Keuangan yang Terdaftar di BEI Veliana, Susanto Salim
Jurnal Ekonomi Vol. 26 No. 11 (2021): SPESIAL ISSUE November 2021
Publisher : Fakultas Ekonom dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/je.v26i11.771

This study aims to find out empirically whether corporate governance, profitability, leverage, and liquidity have an influence on bond ratings on non-financial companies that issue bonds and are listed on the Indonesia Stock Exchange (IDX) in 2017-2019. The corporate governance proxies used are the size of the board of commissioners, independent commissioners, and audit committees. The data is used in the form of secondary data. The sample of this study was 78 data selected using non-probability sampling method and purposive sampling technique. This study was processed using the IBM Statistics SPSS version 28 program using ordinal logistic regression analysis. The results of this study indicate that board size, audit committee, and profitability have a significant positive effect on bond ratings. Leverage has a significant negative effect on bond ratings. Board independence and liquidity do not have a significant effect on bond ratings.

Fraud Diamond Dalam Mendeteksi Financial Statement Fraud Pada Perusahaan Manufaktur Ivan Andrean, Susanto Salim
Jurnal Ekonomi Vol. 26 No. 11 (2021): SPESIAL ISSUE November 2021
Publisher : Fakultas Ekonom dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/je.v26i11.773

The purpose of this study is to analyze the detection financial statement fraud using fraud diamond perspective. The variable in this study consists of financial statement fraud as dependent variable and fraud diamond such as financial target, financial stability, monitoring effectiveness, nature of industry, auditor change, and director change as the independent variables. This study used purposive sampling on manufacturing company listed in the Indonesia Stock Exchange from 2018-2020 period with a total observation of 166 sample. Multiple linear regression is used to analyze the use of fraud diamond on detecting financial statement fraud. The research finds that nature of industry, and financial stability have significant effect on financial statement fraud. Contrarily, variables such as financial target, monitoring effectiveness, auditor change, and director change have no significant effect on financial statement fraud. Thus, only nature of industry, and financial stability can be used to detect financial statement fraud.Â

Dampak Pandemi COVID-19 terhadap Kinerja Perusahaan di Moderasi Pendapatan Maria Jessica Junaidi, Susanto Salim
Jurnal Ekonomi Vol. 26 No. 11 (2021): SPESIAL ISSUE November 2021
Publisher : Fakultas Ekonom dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/je.v26i11.774

This study aims to determine the effect of the COVID-19 pandemic on company performance moderated by firmâ€™s revenue and the difference between company's performance before and during the COVID-19 pandemic. The population of this study are consumer goods companies listed on the IDX in 2019-2020 and sample of 56 companies are obtained from the purposive sampling method. The year 2019 represents the period before the pandemic and the year 2020 represents the period of the pandemic. The company's performance is indicated by the profitability ratio in the form of Return On Assets. This study uses moderated regression analysis and the Wilcoxon sign rank test. The results of this study indicate that there is a negative and significant difference between the company's performance before and during the pandemic. The results of this study also show that the firmâ€™s revenue isnâ€™t moderating the effect of the COVID-19 pandemic on company performance.

Faktor-Faktor yang Mempengaruhi Integritas Laporan Keuangan pada Perusahaan Manufaktur Sella Destika, Susanto Salim
Jurnal Ekonomi Vol. 26 No. 11 (2021): SPESIAL ISSUE November 2021
Publisher : Fakultas Ekonom dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/je.v26i11.775

This study aims to empirically examine the effect of financial distress, leverage, profitability, and firm size on accounting conservatism principles in manufacturing companies in Indonesia. The sample used in this study was selected using the purposive sampling method and 90 manufacturing companies listed on the IDX were selected during the period 2017 to 2019 with a total of 250 observations. This research was conducted using multiple regression analysis with Random Effect Model (REM) as the regression model. The data in this study were processed using the Econometric Views (EViews) software version 12. The results of the study found that financial distress, leverage, profitability, and firm size affect accounting conservatism. More specifically, financial distress and firm size have a non-significant positive effect on accounting conservatism, while leverage and profitability have a significant negative effect on accounting conservatism.

APLIKASI SOFTWARE ACL SEBAGAI ALAT UNTUK MENDETEKSI PENYIMPANGAN KEUANGAN DAN AKUNTANSI PADA PT KAPUR PUTIH LAMPUNG Linda Santioso; Susanto Salim; Andreas Bambang Daryatno; Nurainun Bangun
Jurnal Bakti Masyarakat Indonesia Vol 4, No 2 (2021): Jurnal Bakti Masyarakat Indonesia
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jbmi.v4i2.11646

The business risk that often occurs and is very worried by the company is fraud or fraud. Fraud often occurs in small companies, although it is also possible for large companies to occur. Large companies in general already have anti-fraoud, funds are available and employees have carried out their supervisory functions optimally. ACL is an ACL (Audit Command Language) Software Application that can be used to help detect financial and accounting irregularities. The vulnerability of assets to be embezzled and weak controls require the company's internal audit to always carry out early detection to anticipate the possibility of existing frauds. Through the use of ACL, it is possible to analyze data and generate a report for inspection. ACLs can be operated even though the data is large, can read various data types, export results into various data types and are able to provide high-quality reports. The method used is to provide counseling, training and operation of the use of ACL in improving the supervision of the company's financial activities. With this counseling and training, it is hoped that all parts of the organization can be controlled and their activities controlled. Sales, purchasing, warehouse and production involved in company activities, can provide more transparent information to management, this can directly or indirectly improve performance and competitiveness for the company. The results obtained by using the ACL process can be done more efficiently. fast, accurate, precise, inexpensive, and time efficient, saving energy and costs for the company.ABSTRAK:Resiko bisnis yang sering terjadi dan sangat dikuatirkan oleh perusahaan adalah fraud atau kecurangan. Kecurangan seringkali terjadi pada perusahaan kecil walaupun tidak menutup kemungkinan terjadi pula di perusahaan besar. perusahaan besar pada umumnya sudah memiliki anti – fraoud, tersedia dana dan karyawan sudah menjalankan fungsi pengawasan secara optimal. ACL adalah Aplikasi Software ACL (Audit Command Language) yang dapat dipakai untuk membantu mendeteksi Penyimpangan keuangan dan akuntansi. Kerawanan aset untuk digelapkan dan kontrol yang lemah mengharuskan audit internal perusahaan senantiasa melakukan deteksi lebih awal untuk mengantisipasi kemungkinan terjadi kecurangan-kecurangan yang ada. Melalui penggunaan ACL dimungkinkan untuk dilakukan Analisa data dan menghasilkan suatu laporan untuk dilakukan pemeriksaan. ACL dapat dioperasikan walaupun datanya besar, bisa membaca berbagai tipe data, melakukan export hasil ke dalam berbagai tipe data dan mampu memberikan laporan berkualitas tinggi. Metode yang dipakai dengan memberikan penyuluhan, pelatihan dan pengoperasian penggunaan ACL dalam meningkatan pengawasan aktivitas keuangan perusahaan. Dengan adanya penyuluhan dan pelatihan ini diharapkan seluruh bagian dalam organisasi dapat terkontrol dan terkendali aktifitasnya. Penjualan, pembelian, Gudang dan produksi yang terlibat didalam aktifitas perusahaan , dapat memberikan informasi yang lebih transparan kepada manajemen, hal ini secara langsung maupun tidak langsung dapat meningkatkan kinerja dan daya saing bagi perusahaan.Hasil yang didapat dengan penggunaan ACL proses itu dapat dilakukan dengan lebih cepat, akurat, tepat, murah, dan efesiensi waktu, menghemat tenaga maupun biaya bagi perusahaan

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