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All Journal Jurnal Ekonomi Journal of Economic, Bussines and Accounting (COSTING) STATERA: Jurnal Akuntansi dan Keuangan Jurnal Bina Akuntansi Jurnal Bakti Masyarakat Indonesia Journal of Ekonomics, Finance, and Management Studies
Susanto Salim
Faculty Of Economics And Business, Tarumanagara University Jakarta
Religion Agriculture, Biological Sciences & Forestry Economics, Econometrics & Finance Education Electrical & Electronics Engineering Social Sciences Other

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FAKTOR-FAKTOR YANG MEMPENGARUHI INCOME SMOOTHING PADA INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2014 – 2016 Eviyanti Rosalie; Michelle Michelle; Henryanto Wijaya; Susanto Salim
Jurnal Bina Akuntansi Vol 6 No 1 (2019): Jurnal Bina Akuntansi Vol.6 No.1 Januari 2019
Publisher : Sekolah Tinggi Ilmu Ekonomi Wiyatamandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (740.018 KB) | DOI: 10.52859/jba.v6i1.40

Abstract

The purpose of this study is to empirically examine the influence of return on asset, debt to equity ratio, net profit margin and firm size towards income smoothing in consumer goods listed in Indonesia Stock Exchange from period 2014 – 2016. This study used 27 data from manufacture companies that have been selected using purposive sampling method with total 81 data for three years. The data used are secondary data in the form of financial statements. This research used Statistical Product and Service Solution (SPSS) version 19 software to process the data. The result of research shows that return on asset, net profit margin and firm size have no influence towards income smoothing. Debt to equity ratio has negative significant influence towards income smoothing.
FINANCIAL RATIO DAN OFF BALANCE SHEET ACTIVITY SEBAGAI ALAT PENDETEKSI FINANCIAL SHENANIGANS PADA BANK PERKREDITAN RAKYAT WILAYAH BALI DAN NUSA TENGGARA I Gusti Agung Ayu Uttami Vishnu Putri; Susanto Salim
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 5 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i5.11047

Abstract

Karya akhir ini bertujuan untuk mengetahui apakah financial ratio dan aktivitas off balance sheet dapat memprediksi financial shenanigans pada Bank Perkreditan Rakyat di Wilayah Bali dan Nusa Tenggara tahun 2021 sampai dengan 2023. Metode yang digunakan yaitu pendekatan kuantitatif dengan menggunakan program SPSS versi 25 melalui uji statistik deskriptif, uji asumsi klasik, analisis regresi linear berganda, uji koefisien determinasi, uji simultan, dan uji hipotesis. Metode penentuan sampel menggunakan purposive sampling dengan jumlah sampel 112 observasi. Berdasarkan hasil uji diperoleh financial ratio pada BPR yaitu return on asset, beban operasional terhadap pendapatan operasional, rasio kecukupan pemenuhan modal minimum, loan to deposit ratio, cash ratio, dan non performing loan berpengaruh signifikan atas indikasi melakukan financial shenanigans. Sedangkan aktivitas off balance sheet tidak berpengaruh signifikan atas indikasi melakukan financial shenanigans. Berdasarkan hasil uji koefisien determinasi diperoleh financial ratio dan aktivitas off balance sheet mampu memprediksi indikasi financial shenanigans pada BPR sebesar 68,8%.
Pengaruh Audit Tenure, Pergantian Manajemen dan Financial Distress Terhadap Auditor Switching pada Perusahaan Properti dan Real Estat Luh Ketut Berliani Sari Sulaksani; Susanto Salim
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 5 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i5.7514

Abstract

This study analyzes the effect of audit tenure, management changes, and financial distress on auditor switching in property & real estate companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2023 period. The research employs a descriptive quantitative method using secondary data from audited annual financial statements. Samples were selected using purposive sampling, and data analysis was conducted with SPSS version 25. The findings reveal that audit tenure and management changes do not significantly affect auditor switching. In contrast, financial distress has a significant impact, indicating that financially distressed companies are more likely to change auditors to enhance financial report credibility.
Dampak Financial Distress, Leverage dan Manajemen Laba Terhadap Opini Audit Going Concern pada Perusahaan Sektor Energi yang Terdaftar di Bursa Efek Indonesia Periode 2019-2023 Farencia Yovanca Kusnadi; Susanto Salim
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 10 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i10.9758

Abstract

The disclosure of a company's going concern information, as expressed in the going concern audit opinion, is crucial for financial statement users in making well-informed decisions. This study aims to analyze the impact of financial distress, leverage, and earnings management on the going concern audit opinion in energy sector companies listed on the Indonesia Stock Exchange during the period 2019–2023. The data used in this study are secondary data obtained from the official website of the Indonesia Stock Exchange. The sampling method employed is purposive sampling, resulting in a sample of 39 companies. The data were analyzed using logistic regression with the assistance of the Statistical Package for the Social Sciences (SPSS) version 25. The results of the study indicate that financial distress has a negative effect on the going concern audit opinion. On the other hand, leverage and earnings management do not have a significant effect on the going concern audit opinion.
Co-Authors Andreas Bambang Daryatno Catherine Surya Eviyanti Rosalie Farencia Yovanca Kusnadi Hadi Cahyadi HENRYANTO WIJAYA Henryanto Wijaya I Gusti Agung Ayu Uttami Vishnu Putri Linda Santioso Luh Ketut Berliani Sari Sulaksani Michelle Michelle Nurainun Bangun Nurainun Bangun