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All Journal Jurnal Reviu Akuntansi dan Keuangan ETIKONOMI JURNAL ECONOMIA Jurnal Siasat Bisnis Jurnal Akuntansi & Auditing Indonesia MATRIK: JURNAL MANAJEMEN, STRATEGI BISNIS, DAN KEWIRAUSAHAAN Jurnal Ekonomi dan Kewirausahaan Jurnal Bisnis dan Manajemen Jurnal Keuangan dan Perbankan The Indonesian Accounting Review Agora Jurnal Borneo Administrator: Media Pengembangan Paradigma dan Inovasi Sistem Administrasi Negara Jurnal Akuntansi Multiparadigma Journal of Indonesian Economy and Business Infestasi Journal of Auditing, Finance, and Forensic Accounting Jurnal Ilmu Sosial dan Ilmu Politik (JISIP) Jurnal Aplikasi Bisnis dan Manajemen (JABM) E-Journal Journal of Accounting and Investment The Asian Journal of Technology Management (AJTM) MIX : Jurnal Ilmiah Manajemen Falah : Jurnal Ekonomi Syariah Accounting Analysis Journal Jurnal Maneksi (Management Ekonomi Dan Akuntansi) AKRUAL: Jurnal Akuntansi Jurnal Kajian Akuntansi Jurnal Akuntansi Jurnal Ekonomi dan Bisnis AFRE Accounting Financial Review AFEBI Accounting Review Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara DIJB (Diponegoro International Journal of Business) Assets: Jurnal Akuntansi dan Pendidikan Shirkah: Journal of Economics and Business Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan Publik EKUITAS (Jurnal Ekonomi dan Keuangan) Jurnal Akuntansi dan Bisnis JIA (Jurnal Ilmiah Akuntansi) Jurnal Bisnis dan Akuntansi Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Jurnal Ilmiah Akuntansi dan Finansial Indonesia EkBis: Jurnal Ekonomi dan Bisnis Jurnal Wacana Ekonomi Jurnal Abdimas Madani dan Lestari (JAMALI) International Journal of Economics, Business and Accounting Research (IJEBAR) Journal of Islamic Accounting and Finance Research Ilomata International Journal of Tax and Accounting Jurnal Akuntansi The Indonesian Journal of Accounting Research Studi Akuntansi dan Keuangan Indonesia (SAKI) Reviu Akuntansi dan Bisnis Indonesia Budimas : Jurnal Pengabdian Masyarakat Jurnal Manajemen Pendidikan dan Ilmu Sosial (JMPIS) IJECS: Indonesian Journal of Empowerment and Community Services Journal Of Business, Finance, and Economics (JBFE) Journal of Indonesian Economy and Business SWARNA Media Riset Akuntansi Auditing & Informasi Jurnal Manajemen dan Pemasaran Jasa Jurnal Akuntansi Trisakti Jurnal Eksakta Kebumian Jurnal Dinamika Akuntansi dan Bisnis (JDAB) International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Jurnal REKOMEN (Riset Ekonomi Manajemen) Journal of Multiperspectives on Accounting Literature Riset Akuntansi dan Keuangan Indonesia SWARNA: Jurnal Pengabdian Kepada Masyarakat Pajak dan Manajemen Keuangan Atestasi : Jurnal Ilmiah Akuntansi JIFA (Journal of Islamic Finance and Accounting) Jurnal Ilmiah Akuntansi dan Bisnis Open Access DRIVERset Journal of Current Studies in SDGs Journal of Current Studies in SDGs
Doddy Setiawan
Department Of Accounting, Faculty Of Economics And Business, Universitas Sebelas Maret, Indonesia
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Determinan Underpricing pada Saat Penawaran Saham Perdana Doddy Setiawan
Assets: Jurnal Akuntansi dan Pendidikan Vol 7, No 2 (2018)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (491.674 KB) | DOI: 10.25273/jap.v7i2.2474

Abstract

Penelitian ini bertujuan untuk menguji determinan underpricing pada saat penawaran saham perdana di Indonesia. Teknik Analisis menggunakan regresi berganda. Hasil penelitian menunjukkan bahwa ukuran perusahaan dan kualitas auditor berpengaruh negatif terhadap underpricing. Perusahaan kecil memiliki underpricing yang lebih tinggi dibandingkan perusahaan besar, sedangkan perusahaan yang diaudit oleh KAP Big-4 mempunyai underpricing yang lebih kecil. Variabel lainnya yaitu umur perusahaan, leverage dan tingkat Return on Assets tidak berpengaruh terhadap underpricing. Ketika dilakukan pemisahan subsampel antara perusahaan kecil dan perusahaan besar, ditemukan bahwa hanya variabel kualitas auditor yang berpengaruh signifikan terhadap underpricing pada kedua subsampel tersebut.
A Literature Review of Tax Avoidance Ade Imam Muslim; Doddy Setiawan
Assets: Jurnal Akuntansi dan Pendidikan Vol 9, No 2 (2020)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/jap.v9i2.6112

Abstract

ABSTRACTThis study aims to provide an overview of the development of tax avoidance research. Data is taken from publishers Emerald, Ebsco, Wiley, Springer, and Proquest database. Samples from 2005 to 2019 and 77 articles were obtained covering tax avoidance. The method of analysis is through article classification by topic, source of scientific discipline, journal name, measurement of tax avoidance, distribution of article years, and references. In sum, the results of the study found that tax avoidance research has increased from year to year and still an interesting topic to study.ABSTRAKPenelitian ini bertujuan memberikan gambaran tentang pengembangan penelitian penghindaran pajak. Data diambil dari penerbit Emerald, Ebsco, Wiley, Springer, dan Proquest. Sampel diambil dari tahun 2005 sampai dengan tahun 2019 sebanyak 77 artikel penghindaran pajak. Metode analisis melalui pengklasifikasian artikel berdasarkan topik, sumber disiplin ilmu, nama jurnal, pengukuran penghindaran pajak, distribusi tahun artikel dan referensi. Secara umum hasil penelitian menemukan bahwa penelitian penghindaran pajak telah meningkat dari tahun ke tahun dan menjadi topik penelitian yang masih menarik untuk diteliti.
Perkembangan Penelitian Akuntansi Sektor Publik di Indonesia Harumi Puspa Rizky; Doddy Setiawan
Assets: Jurnal Akuntansi dan Pendidikan Vol 8, No 2 (2019)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (74.153 KB) | DOI: 10.25273/jap.v8i2.4647

Abstract

ABSTRAKPenelitian ini bertujuan untuk memberikan gambaran terkait perkembangan penelitian akuntansi sektor publik di Indonesia. Metode yang digunakan dalam penelitian ini adalah charting the field. Sampel yang diambil berasal dari 22 jurnal terakreditasi di Indonesia dan diperoleh 137 artikel selama tahun 2010-2018. Penelitian ini mengklasifikasikan artikel berdasarkan topik dan metode penelitian. Hasil penelitian ini menunjukkan bahwa  topik yang paling banyak digunakan dalam penelitian akuntansi sektor publik adalah topik mengenai akuntansi keuangan dan  untuk model yang sering digunakan adalah metode kuantitatif dan juga metode survei serta archival. Topik akuntansi keuangan pada sektor publik menjadi topik terbanyak yang diteliti dikarenakan akuntansi pada sektor publik masih menjadi perhatian khusus dan masih banyak pemerintah daerah yang terkendala pelaporan keuangan. Sementara itu dari topik penelitian yang paling sedikit dilakukan dari tujuh kategori adalah topik mengenai perpajakan dan sistem akuntansi.ABSTRACTThis study aims to provide an overview of the development of public sector accounting research in Indonesia. The method used in this research is charting the field. Samples taken came from 22 accredited journals of Indonesia and 137 articles written during 2010-2018. This study classifies articles based on research topics and methods. The results of this study indicate that the topic most widely used in public sector accounting research is the topic of financial accounting and for models that are often used are quantitative methods as well as survey and archival methods. The topic of financial accounting in the public sector is the most researched topic because accounting in the public sector is still a particular concern and many local governments are constrained by financial reporting. Meanwhile, from the research topics, at least seven of the categories were taxation and accounting systems.
Apakah konvergensi International Financial Reporting Standards meningkatkan relevansi nilai informasi akuntansi? Kadek Ari Rahayu; Doddy Setiawan
Jurnal Ekonomi dan Bisnis Vol 22 No 1 (2019)
Publisher : Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (413.171 KB) | DOI: 10.24914/jeb.v22i1.2101

Abstract

Tujuan penelitian ini adalah untuk menguji kualitas informasi akuntansi pada saat konvergensi IFRS di Indonesia. Proksi relevansi nilai digunakan untuk mengukur kualitas informasi akuntansi, dengan kondisi informasi akuntansi yang berkualitas tinggi adalah informasi dengan tingkat relevansi nilai yang tinggi. Model penelitian yang digunakan yakni, Price Model (PM) dan Return Model (RM). Populasi penelitian ini adalah industri perbankan di Indonesia dan sampel yang digunakan sebanyak 26 perusahaan perbankan yang terdaftar di Bursa Efek Indonesia (BEI) sebelum tahun 2008. Peneliti membagi empat periode penelitian yaitu tahun yang dipilih untuk periode PSAK Industri (2008-2009), proses konvergensi IFRS (2010-2011), hasil tahap pertama konvergensi IFRS (2012-2013), dan hasil tahap kedua konvergensi IFRS (2015-2016). Pengujian hipotesis dilakukan dengan menggunakan analisis regresi linear berganda. Hasil penelitian menunjukkan bahwa terjadi peningkatan relevansi nilai informasi akuntansi pada saat konvergensi IFRS di Indonesia. Analisis tambahan dilakukan untuk menguji sensitivitas hasil pengujian hipotesis yaitu pengujian menurut ukuran perusahaan (Besar vs Kecil). Ditemukan hasil bahwa ukuran perusahaan besar atau kecil tetap berhasil membuktikan konvergensi IFRS yang dilakukan secara bertahap dapat meningkatkan nilai relevansi informasi akuntansi.
Does foreign ownership structure increase Indonesian firms’ risk-taking? Levina Ulfa Subastian; Doddy Setiawan
Jurnal Ekonomi dan Bisnis Vol 25 No 1 (2022)
Publisher : Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24914/jeb.v25i1.4952

Abstract

Penelitian ini dilakukan untuk mengetahui hubungan antara struktur kepemilikan asing dengan tingkat pengambilan risiko perusahaan pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI), yang diproksikan kedalam tingkat volatilitas laba. Penelitian ini menggunakan data panel tidak berimbang dari perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2014 hingga 2017. Jumlah sampel yang digunakan dalam penelitian ini adalah 438 observasi. Hasil penelitian menunjukkan bahwa struktur kepemilikan asing secara positif dan signifikan meningkatkan tingkat pengambilan risiko perusahaan. Selanjutnya, penelitian ini menggunakan uji robustness dengan menggunakan variabel dummy struktur kepemilikan asing yang menunjukkan adanya pengaruh terhadap pengambilan risiko perusahaan. Penelitian ini menunjukkan bahwa investor asing dengan kepemilikan saham yang besar dapat mengendalikan tingkat pengambilan risiko perusahaan manufaktur di Indonesia. Selain itu, semakin tinggi persentase kepemilikan asing perusahaan, maka semakin berisiko keputusan terkait investasi atau projek yang dilakukan perusahaan dengan tujuan untuk memperoleh pengembalian investasi atau keuntungan yang lebih besar.
Political Connection, Ownership Structures and Tax Aggressiveness: The Case of Indonesia Agita Zafi Rahmasari; Agung Nur Probohudono; Doddy Setiawan
AFEBI Accounting Review Vol 5, No 1 (2020)
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47312/aar.v5i01.315

Abstract

The main purpose of this research is to examine the influences of political connection and ownership structures towards the tax aggressiveness in Indonesian companies. This research is a quantitative research and the samples consist of the companies listed in the Indonesia Stock Exchange in 2015-2016. Furthermore, the data used in this research is secondary data obtained from the companies’ financial reports and annual reports. The tax aggressiveness is measured with Book Tax Differences (BTD) proxy. The result of this research shows that political connection, government ownership, and foreign ownership give negative significant effects towards tax aggressiveness, while institutional ownership give no significant effect towards tax aggressiveness. The limitation of this research is the using of 2-year samples only that consist of companies in various sectors. In addition, the companies that are classified in a particular sector, are given different tax treatment by Directorate General of Taxes. This research can be beneficial for making taxation regulation in the future. This research is also expected to be the supporting literature for the next research for the scholars in the taxation and accounting field related to the company’ tax aggressiveness. This research extends the previous research by adding some type of ownership structure in analyzing factors that affect tax aggressiveness in Indonesia. The ownership structure consists of government ownership, foreign ownership, and institutional ownership. Furthermore, political connections in this study were analyzed from connections through boards of directors and commissioners.
The Recent Development of Islamic Economic Studies in Indonesia Ahmad Farras Adibuddin; Doddy Setiawan; Bambang Sutopo
Shirkah: Journal of Economics and Business Vol. 4 No. 1 (2019)
Publisher : Universitas Islam Negeri Raden Mas Said Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1184.893 KB) | DOI: 10.22515/shirkah.v4i1.263

Abstract

This study outlines the recent development of Islamic economics in Indonesia. The data has been gathered from articles on Islamic economics published in the select national accredited journals in Indonesia from 2004 – 2017, consisting of 184 articles. This study has applied the field method chart as suggested by Hesford. We have classified these articles based on the field of research, the research topic, and its method. This study finds that there is an increase number of articles on Islamic economics in Indonesia published on national-accredited journals. These selected articles mostly discussed such topics relating to the banking issues. Keywords: Islamic economics, bibliography, analytical method, literature studies, survey method.
Director experience, management compensation and tax avoidance Sri Asih; Doddy Setiawan
Jurnal Akuntansi dan Auditing Indonesia Vol 26, No 1 (2022)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jaai.vol26.iss1.art3

Abstract

The purpose of this study is to analyze the effect of director experience and management compensation on tax avoidance in Indonesia. This is quantitative research with secondary data sources using cross section data. Purposive sampling was used to obtain 267 observation samples of manufacturing companies listed on the Indonesia Stock Exchange from 2018 to 2020 tested using multiple linear regression analysis. Dependent variable of tax avoidance proxied by cash effective tax rate is used. The director’s experience and management compensation are independent variables in this study. The director’s experience is measured by using the dummy variable of the director’s experience during study or work abroad. Management compensation is proxied by using the natural logarithm of the annual compensation received by management. Some control variables are also used such as firm size, leverage, firm age, return on assets, growth, market to book ratio, and debt to equity ratio. We found that there is a significant negative relationship between director's experience and management's compensation on tax avoidance. In conclusion, director's experience and management compensation are both important for tax avoidance decisions in companies.
THE EFFECTS OF FINANCIAL RATIO, LOCAL SIZE AND LOCAL STATUS ON FINANCIAL DISTRESS Novica Indriaty; Doddy Setiawan; Yuwita Ariessa Pravasanti
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 3, No 01 (2019): IJEBAR, VOL. 03 ISSUE 01, MARCH 2019
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v3i01.381

Abstract

This study is aimed to examine the effects of financial ratio empirically, local size and local status on financial distress. The status of financial distress is the condition of the inability of the local government to repay the loan principal and the loan interest. The population of this study include local governments in Indonesia that publish Report on Local Government Finances in 2008-2014. Samples were selected based on purposive sampling method and obtained 641 as research observation. With logistic regression, this study found that financial ratio included current ratio (CR), debt to equity ratio (D/E), operating revenues to total revenues ratio (OR/TR), return on assets ratio (ROA), return on equity ratio (ROE), and macro-economic variables were local size and local status have a significant effect on financial distress. Keywords : Financial Distress, Financial Ratio, Local Size, Local Status, Logistic Regression, Report on Local Government Finances
RESEARCH DEVELOPMENT RELATED TO IMPLEMENTATION OF FINANCIAL ACCOUNTING STANDARDS IN INDONESIA Ismul Aksan; Doddy Setiawan; Evi Gantyowati
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 3, No 04 (2019): IJEBAR, VOL. 03 ISSUE 04, DECEMBER 2019
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v3i04.791

Abstract

This study tries to investigate the development of accounting standard research from 7 accredited journal in Indonesia. We conduct a sample of 35 articles for the period 2003-2017. Each article will be classified based on research topics, research methods, and kinds of standards that was observed by the researchers. The most widely researched topics related to the Financial Accounting Standards are topics related to the IFRS-based Financial Accounting Standards. The most commonly used research method is analytical method as much as 21 articles (60%). Standards that was observed by 26 articles (74,3%) is the implementation of Indonesian IFRS-based Financial Accounting Standards (SAK-IFRS). The other observed Indonesian Governmental Accounting Standards (SAP), Indonesian sharia accounting standard (SAK Syariah) and Indonesian Accounting Standard Non Publicly Accountable Entities (SAK-ETAP) where each of them are 3 articles, 5 articles and 1 article. Keywords: Analisis, financial accounting standards, bibliography, IFRS, the Government Accounting Standards, SAK-ETAP, SAK Sharia.
Co-Authors Abidah Dwi Rahmi Satiti Ade Imam Muslim Adya Puspita Adimudra Afifah Oki Nilasakti Agita Zafi Rahmasari Agung Nur Probohudono Agus Reza Pahlevi Ahmad Farras Adibuddin AHMADI TRI HUTOMO Aksan, Ismul Aliffianti Safiria Ayu Ditta An Nurrahmawati An Nurrahmawati Anas Wibawa Andi Asrihapsari Andi Asrihapsari, Andi Aning Fitriana Aning Fitriana Aprilia Rahmawati Aqlima Cendera Dewi Aqlima Cendera Dewi Archangela Vitachristie Diva Pramuda Ardila, Lina Nur Ari Kuncara Widagdo Ari Kuncara Widagdo Arif Santoso Aris Eddy Sarwono Arttika Rahmasari Arya Sindhung Widyatmoko Aryani, Y. Anni Ayunda Rizqi Oktaviana Bambang Sutopo Bandi, Bandi Bany Ariffin Amin Noordin Beltien Hanny Pramasterina Bobby Kurniawan Budi Kristiawan Budi Prasetyo Budianto Budianto Budianto Cahyaningsih Cahyaningsih Deppi Andam Dewi Dian Perwitasari Djoko Suhardjanto Djoko Suhardjanto Djuminah Djuminah Djuminah, Djuminah Edy Suprianto EKO ARIEF SUDARYO Eko Arief Sudaryono Eko Arief Sudaryono EKO ARIEF SUDARYONO Eko Suwardi Elisa Apriliani Andriyanto Evi Gantyowati Evi Gantyowati Fadillah Ahmad Fauzi Pratama Fajri Rezano Pangestu Aji Falikhatun Falikhatun Fanya Jihan Fatwasari Soeratno Putri Fatwasari Soeratno Putri Feby Millenia Itsnaini Ferdy Putra Filipus Argentano Guntur Suryaputra Fredy Utama Hamidi Muhammad Hanung Triatmoko Hapsari Endras Ayu Novita Haris Reza Fathony Harumi Puspa Rizky Harviana Anggraini Putri Hasan Mukhibad Hong Kok Chee Hong Kok Chee Ida Kristiana Inayati, Nur Isna Irwan Trinugroho Irwan Trinugroho Isna Putri Rahmawati Jaka Winarna Jogiyanto Hartono Kadek Ari Rahayu Khairun Nisaa Khairun Nisaa Koesoemasari, Dian Safitri Pantja Lee-Ung Soo Leonny Noviyana Sakti Pamungkas Levina Ulfa Subastian Lian Kee Phua Lian Kee Phua Luthfia Maha Reni Lyna Latifah Mahameru Rosy Rochmatullah Mahmoud Elsayed Mahmoud Maria Kontesa Maria Puspita Nugrahaning Sari Mawa, Afifah Mohammad Syafik Muhammad Agung Prabowo Muhammad Alif Nur Irvan Muhammad Syafiqurrahman Muhammad Wisnu Girindratama Murya Arief Basuki Musabbikhah Musabbikhah Mutmainah, Mutmainah Nabila Syaharani Selima Nainggolan, Yohanna Thresia Nika Esti Rahayu Novica Indriaty Nurma Juwita Nurul Herawati Payamta, Payamta Phua, Lian Kee Prassetio, Yoga Haadiy Purwa, Putri Anindya Listya Putri Meelyana Novitasari Putri Nanda Sari Rahmawati Rahmawati Rahmawati Rahmawati Rahmawati Setyo Wigati Rahmawati, Isna Putri Ratna Fatmawati Ratna Tri Hapsari Ratnaningrum Ratnaningrum Rayenda Khresna Brahmana Resi Intan Penatari Reysvana Rukmana Cakti Rina Yuli Ningsih Rini Setyaningsih Rita Wijayanti Rut Nova Gita Sihombing Samsul Rosadi Serah Novarida Mabel Setianingtyas Honggowati Setiyawan Gunardi Setyaningtyas Honggowati Sherita, Shaneisha Farras Siti Jubaedah SITTI SUBEKTI Sri Asih Sri Hastuti Sri Rahayu Sri Suranta Sri Suranta Surendra Purusottama Rangga Surya, Dhimas Suryanita Weningtyas Sutaryo Sutaryo Sutaryo Sutaryo Suyanto . Tatik Tatik Taufiq Arifin Taufiq Arifin Taufiq Arifin Titik Setyaningsih Titik Setyaningsih Tri Nurul Khomidah Trisninik Ratih Wulandari Try Rizky Almaeda Tulus Haryono Tulus Haryono Utami, Devi Wahyu Versiandika Yudha Pratama Wahyu Widarjo WAHYU WIDARJO Wahyu Widarjo Wakhid Nanang Santoso Warsina Warsina Widodo, Nova Maulud Widya Ningsih Wihandaru Sotya Pamungkas Wijaya, Ibrahim Fatwa Wildan Dwi Lastyanto Wulan Rachmadani Y Anni Aryani Y Anni Aryani Y Anni Aryani Y Anni Aryani Y Anni Aryani Y Anni Aryani Y. Anni Aryani Y. Anni Aryani Y. Anni Aryani Y. Anni Aryani Y. Anni Aryani Y. Anni Aryani Y. Anni Aryani Yanni Aryani Yumna Rifdatul Ummah yuwita ariessa pravasanti Zhafira, Widya