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All Journal ETIKONOMI Jurnal Siasat Bisnis Jurnal Akuntansi & Auditing Indonesia MATRIK: JURNAL MANAJEMEN, STRATEGI BISNIS, DAN KEWIRAUSAHAAN Jurnal Bisnis dan Manajemen Jurnal Keuangan dan Perbankan Agora Jurnal Akuntansi Multiparadigma Journal of Indonesian Economy and Business Infestasi Jurnal Ilmu Sosial dan Ilmu Politik (JISIP) Jurnal Aplikasi Bisnis dan Manajemen (JABM) E-Journal The Asian Journal of Technology Management (AJTM) MIX : Jurnal Ilmiah Manajemen Accounting Analysis Journal Jurnal Kajian Akuntansi Jurnal Akuntansi Jurnal Ekonomi dan Bisnis AFEBI Accounting Review Assets: Jurnal Akuntansi dan Pendidikan 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 EkBis: Jurnal Ekonomi dan Bisnis 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 Journal Of Business, Finance, and Economics (JBFE) SWARNA Media Riset Akuntansi Auditing & Informasi 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) Riset Akuntansi dan Keuangan Indonesia SWARNA: Jurnal Pengabdian Kepada Masyarakat Pajak dan Manajemen Keuangan Atestasi : Jurnal Ilmiah Akuntansi

Doddy Setiawan

Fakultas Ekonomi Dan Bisnis, Universitas Sebelas Maret

Author-ID : 255356

Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Energy Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Social Sciences Other

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Penghentian Prematur atas Prosedur Audit Suryanita Weningtyas; Doddy Setiawan; Hanung Triatmoko
The Indonesian Journal of Accounting Research Vol 10, No 1 (2007): JRAI January 2007
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.164

Premature sign off of audit procedure is one form of Reduced Audit Quality / RAQ behaviors. This act refers to falsely signing off a required audit step, which is not covered by other steps, without completing the work or noting the omisson of the procedures. However, auditor dares to express an opinion based on those procedures. An auditor can make a wrong opinion on the financial statement if he conducts such act. As a result, litigation risk faced by an auditor will increase because of issuing a wrong opinion. The objectives of this research are : first, to know the sequence of audit procedures which most are often signed off and second, to test the effect of time pressure, audit risk, materiality, review procedure and quality control on premature sign off of audit procedure.The result of this research indicates that there is a priority sequence of discontinued audit procedure in time pressure conditions. The audit procedure which is often omitted is understanding business’s client and the audit procedure which is seldom omitted is physical examination. The logistic regression shows that time pressure, audit risk, materiality, review procedure and quality control have an effect on prematurly signed off audit procedure.

Pengujian Efisiensi Pasar Bentuk Setengah Kuat Secara Keputusan: Analisis Pengumuman Dividen Meningkat (Studi Empiris pada Bursa Efek Jakart Selama Krisis Moneter) DODDY SETIAWAN; SITTI SUBEKTI
The Indonesian Journal of Accounting Research Vol 8, No 2 (2005): JRAI May 2005
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.138

The purpose of this research is to examine the decisionally efficient market by analyzing the increase of dividend announcement at the Jakarta Stock Exchange during monetary crisis. The analysis involves information content, speed of market reaction and accuracy of market reaction. The test of information content is not only dividend increase but also for dividend constant and dividend decrease announcement. Samples of this research are 57 increase dividend announcements, 22 constant dividend announcement and 59 samples of decrease dividend from 1998 until 2002. We use t-test to test the hypothesis. The result shows that there are information content from dividend increase but also for dividend constant and dividend decrease announcement. The result of test speed market reaction shows that market react slowly to increase dividend announcement. There are some investors get abnormal return in continues time. The result of test accuracy market reaction shows that investors are not sophisticated toward increase dividend announcement both to increase dividend announcement of growth and non growth firms. Investors have positive reaction to increase dividend announcement of growth firms and non growth firms. Based on those results, it can be concluded that Indonesian capital market is neither yet informationally efficient market nor decisionally efficient market during monetary crisis.

Ownership Structure and Foreign Commissioners for Human Resources Accounting Disclosures Nova Maulud Widodo; Ari Kuncara Widagdo; Doddy Setiawan
The Indonesian Journal of Accounting Research Vol 20, No 3 (2017): IJAR September 2017
Publisher : The Indonesian Journal of Accounting Research

Abstract: This study aims to examine the influence of foreign ownership, family ownership as well as the existence of foreign board commissioner on the human resource accounting disclosure (HRAD). This research uses the control variable, which are SIZE, CAR, LDR, and AGE. This study uses secondary data obtained from the Indonesia Stock Exchange (BEI). HRA disclosure was measured using the Mamun index. The research sample are banking company that listed in BEI period 2011-2014 chosen by purposive sampling method. The total annual report of the company used for the analysis was 133 reports. This research uses panel data with fixed effect test. Data analysis methods in the study using multiple linear regression. The ownership structure (foreign ownership and family ownership) are classified the percentage ownership of 20%, 30%, and 50%. The third independent variable is the foreign board of commissioners. The result of foreign ownership measurement at an ownership level> 20% and> 30% do not affect. Otherwise, foreign ownership at ownership level> 50% shows a negative influence on HRA disclosure. Family ownership measuring> 20% has a negative impact on HRA disclosure at 10% significance while using> 30% and 50% measurements does not affect. The existence of a foreign board of commissioners positively influences the disclosure of HRA. Control variables in this research that is SIZE and AGE have positive impact on HRA disclosure. While the CAR has no effect and the LDR negatively affects the 10% significance of HRA disclosure. In conclusion the higher the ownership will lead to the ultimate shareholder company. This affects the relationship to information disclosure.Abstrak: Penelitian ini bertujuan untuk menguji pengaruh kepemilikan asing, kepemilikan keluarga serta keberadaan dewan komisaris asing pada pengungkapan akuntansi sumber daya manusia (HRAD). Penelitian ini menggunakan variabel kontrol, yaitu SIZE, CAR, LDR, dan AGE. Penelitian ini menggunakan data sekunder yang diperoleh dari Bursa Efek Indonesia (BEI). Pengungkapan HRA diukur menggunakan indeks Mamun. Sampel penelitian adalah perusahaan perbankan yang terdaftar di BEI periode 2011-2014 yang dipilih dengan metode purposive sampling. Total laporan tahunan perusahaan yang digunakan untuk analisis adalah 133 laporan. Penelitian ini menggunakan data panel dengan uji fixed effect. Metode analisis data dalam penelitian menggunakan regresi linier berganda. Struktur kepemilikan (kepemilikan asing dan kepemilikan keluarga) diklasifikasikan kepemilikan persentase 20%, 30%, dan 50%. Variabel independen ketiga adalah dewan komisaris asing. Hasil pengukuran kepemilikan asing pada tingkat kepemilikan> 20% dan> 30% tidak berpengaruh. Jika tidak, kepemilikan asing pada tingkat kepemilikan> 50% menunjukkan pengaruh negatif pada pengungkapan HRA. Pengukuran kepemilikan keluarga> 20% memiliki dampak negatif pada pengungkapan HRA pada tingkat signifikansi 10% sementara menggunakan> 30% dan pengukuran 50% tidak berpengaruh. Keberadaan dewan komisaris asing secara positif mempengaruhi pengungkapan HRA. Variabel kontrol dalam penelitian ini yaitu SIZE dan AGE memiliki dampak positif pada pengungkapan HRA. Sementara CAR tidak berpengaruh dan LDR berpengaruh negatif terhadap 10% signifikansi pengungkapan HRA. Kesimpulannya semakin tinggi kepemilikan akan menyebabkan perusahaan pemegang saham utama. Ini mempengaruhi hubungan untuk pengungkapan informasi.

Perbandingan Kinerja Reksa Dana Syariah dengan Reksa Dana Konvensional Cahyaningsih Cahyaningsih; Eko Suwardi; Doddy Setiawan
The Indonesian Journal of Accounting Research Vol 12, No 2 (2009): JRAI May 2009
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.206

The objective of this research is to evaluate the balanced shariah mutual fund performance compared with the balanced conventional mutual fund performance during the bull market of 2004-2006. Mutual fund performance can be measured by using Jensen Index, Sharpe Index, Treynor Index, MM Index, and TT Index. The information about security selection and market timing ability can be measured by using Henriksson-Merton Model and Treynor-Mazuy Model. The statistic methods used to test hypothesis are one sample t-test, independent sample t-test, simple regression analysis, and multiple regression analysis. Finally, the results show that during the bull market of 2004 and 2006 the conventional mutual funds have been able to outperform the shariah mutual funds, but in 2005 the shariah mutual funds have been able to outperform the conventional mutual funds. Portofolio managers of the conventional mutual funds have superiority skills in security selection and market timing ability than portofolio managers of the shariah mutual funds.

Analsisis Pengaruh Merger dan Akuisisi Terhadap Kinerja Perusahaan Publik di Indonesia Payamta Payamta; Doddy Setiawan
The Indonesian Journal of Accounting Research Vol 7, No 3 (2004): JRAI September 2004
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.121

This research aims to examine the effect of merger and acquisition on firms’ performance at Jakarta Stock Exchange. Firm performance is measured using financial ratios: current ratio, quick ratio, total assets to debt ratio, net worth to debt ratio, total assets turnover, fixed asset turnover, ROI, ROE, NPM and OPM and abnormal return around Mergers and Acquisition (M&A) announcement date. Sample of this research consists of 16 manufacturing firms from 1990-1996. We use wilcoxon sign test and manova for research analysis. The results from manova test shows that financial ratios simultaneously indifference between before and after M&A. Abnormal return after M&A announcement date significantly different from abnormal return before M&A announcement date. Investor earned positive abnormal return at before M&A announcement and turn to negative abnormal return after M&A announcement. Partial test using wilcoxon sign test shows that total asset turnover, ROI, ROE at 1 years before and 1 years after M&A announcement, total asset turnover and fixed asset turnover at 2 years before and 1 years after M&A, total asset turnover, fixed asset turnover, ROI, ROE and NPM at 1 years before and 2 years after M&A, total asset to debt, net worth to debt, total asset turnover and fixed asset turnover at 2 years before and 2 years after M&A are significantly different. These financial ratio getting worse after M&A. These results indicated that M&A does not provide sinergy for firms and they can not achieve economic motive.

Pengujian Efisiesni Pasar Bentuk Setengah Kuat Secara Keputusan: Analisis Pengumuman Dividen Meningkat Doddy Setiawan; Jogiyanto Hartono
The Indonesian Journal of Accounting Research Vol 6, No 2 (2003): JRAI May 2003
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.95

This research aims at examining the decisionally efficient market by analyzing dividend increase announcement at Jakarta Stock Exchange. The analysis includes three aspects: information content, speed of market reaction and accuracy of market reaction.The sample for this research is 132 firms during the period of 1992-1996. The analysis shows that on the announcement date market significantly gave positive reaction to dividend increase announcement. This reaction resulted in abnormal return of 0,3838%. This fact shows that the dividend increase announcement in Indonesia has an information content and market react quickly. To analyze the accuracy of market reaction, the sample is divided into 2 parts: growth and non-growth firms. The analysis then shows that market did not react significantly to growth firms and gave positive reaction to non-growth firms. Actually, market should give positive reaction to the growth firms only and negative reaction to the non-growth firms. Finally, the conclusion is that Jakarta Stock Exchange is not a decisionally efficient market.

Do executive compensation and government ownership effected performance banking listed in Asean? Rut Nova Gita Sihombing; Doddy Setiawan
Jurnal Keuangan dan Perbankan Vol 26, No 2 (2022): APRIL 2022
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/jkdp.v26i2.6518

This study identifies and analyzes the relationship between executive compensation and government ownership effected performance banking listed in Asean. The research sample is 96 Asean listed companies. This study examines the static between the framework, which controls for the specific effects of each of the factors being tested. This study finds that executive compensation has effect positively on ROE and Tobin’s Q. This finding indicates that investors perceive this as advantageous conditions. This indicates that executive compensation effect how board of executive improve bank performance. Another result shows that government ownership has a positive effect on bank performance.

COVID-19 Budget Refocusing: Evidence from Indonesia Wulan Rachmadani; Djoko Suhardjanto; Doddy Setiawan; Samsul Rosadi
Ilomata International Journal of Tax and Accounting Vol. 3 No. 3 (2022): July 2022
Publisher : Yayasan Ilomata

This study aims to know the factors that influence regional government budget re-focusing in Indonesia because of COVID-19. This study uses regression analysis with the samples of 119 regional governments in Java. Java is one of the islands in Indonesia with the most significant population. It shows that the rate of patient recovery and economic impact influence the re-focusing regional Government in Indonesia. The implications of COVID-19 push the Indonesia government to re-focus re-budgeting. This study contributes to re-budgeting literature or regional government re-focusing in handling the COVID-19 impact in Indonesia

Tren Penelitian Anggaran di Indonesia Rahmawati Setyo Wigati; Doddy Setiawan
Media Riset Akuntansi, Auditing & Informasi Vol. 19 No. 2 (2019): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

This study aims to provide an overview development of budgeting research in Indonesia. The study was taken from 19 accredited journals in Indonesia. Research samples were obtained from 2008 to 2018 and 74 articles were discussed on budgeting. This study classified the articles based on the sectors of reasearch, research methods and research variables used by the researchers. The most researched sector of the budgeing is in the public sector, while the most widely used method is the quantitative method. Whereas the most reasearch in independent variable is participation in budgeting, the dependent variable that is mostly studied is Performance because it is possible for a person's performance to depend on how the budget management is carried out.

Pengaruh Kepemilikan Institusional Terhadap Penghindaran Pajak Perusahaan Manufaktur di Indonesia (2017-2019) Wildan Dwi Lastyanto; Doddy Setiawan
Jurnal Akuntansi Trisakti Vol. 9 No. 1 (2022): Februari
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

The purpose of this research was to determine the effect of institutional ownership on tax avoidance. The population in the study includes manufacturing companies listed on the Indonesia Stock Exchange from 2017 to 2019 with a population of 193 companies. Determination of the number of samples using purposive sampling, in order to obtain a sample of 87 companies. The test hypothesis was carried out using multiple linear regression analysis techniques. Research result reports that institutional ownership had a significant and negative effect on tax avoidance. This finding means that in the context of agency theory, institutional investors tend to ignore the supervisory function, focus more on getting more benefits and encourage tax avoidance practices.

Co-Authors Ade Imam Muslim Agita Zafi Rahmasari Agung Nur Probohudono Agus Reza Pahlevi AHMADI TRI HUTOMO Aksan, Ismul Aliffianti Safiria Ayu Ditta An Nurrahmawati An Nurrahmawati Anas Wibawa Andi Asrihapsari, Andi Aning Fitriana Aning Fitriana Aprilia Rahmawati Aqlima Cendera Dewi Aqlima Cendera Dewi Ari Kuncara Widagdo Ari Kuncara Widagdo Arif Santoso Aris Eddy Sarwono Arya Sindhung Widyatmoko Aryani, Y. Anni Bandi, Bandi Bany Ariffin Amin Noordin Beltien Hanny Pramasterina Cahyaningsih Cahyaningsih Dian Perwitasari Djoko Suhardjanto Djuminah, Djuminah Edy Suprianto EKO ARIEF SUDARYO EKO ARIEF SUDARYONO Eko Arief Sudaryono Eko Suwardi Evi Gantyowati Evi Gantyowati Evi Gantyowati Evi Gantyowati Fathony, Haris Reza Fatwasari Soeratno Putri Feby Millenia Itsnaini Fredy Utama Hamidi Muhammad Hanung Triatmoko Harumi Puspa Rizky Harviana Anggraini Putri Hong Kok Chee Hong Kok Chee Ibrahim Fatwa Wijaya Irwan Trinugroho, Irwan Isna Putri Rahmawati Jogiyanto Hartono Kadek Ari Rahayu Koesoemasari, Dian Safitri Pantja Leonny Noviyana Sakti Pamungkas Lian Kee Phua Lian Kee Phua Luthfia Maha Reni Mahmoud Elsayed Mahmoud Mawa, Afifah Muhammad Agung Prabowo Muhammad Alif Nur Irvan Muhammad Wisnu Girindratama Mutmainah, Mutmainah Nika Esti Rahayu Novica Indriaty Nurma Juwita Nurrahmawati Nurul Herawati Payamta, Payamta Phua, Lian Kee Prassetio, Yoga Haadiy Purwa, Putri Anindya Listya Putri Meelyana Novitasari Rahmawati Rahmawati Rahmawati Setyo Wigati Rahmawati, Isna Putri Ratna Tri Hapsari Resi Intan Penatari Reysvana Rukmana Cakti Rina Yuli Ningsih Rini Setyaningsih Rut Nova Gita Sihombing Samsul Rosadi Setiyawan Gunardi Setyaningtyas Honggowati Sherita, Shaneisha Farras SITTI SUBEKTI Sri Hastuti Sri Suranta Surendra Purusottama Rangga Surya, Dhimas Suryanita Weningtyas Sutaryo Sutaryo Sutaryo Sutaryo Taufiq Arifin Taufiq Arifin Titik Setyaningsih Titik Setyaningsih Trisninik Ratih Wulandari Tulus Haryono Utami, Devi Wahyu Versiandika Yudha Pratama WAHYU WIDARJO Wakhid Nanang Santoso Widodo, Nova Maulud Wildan Dwi Lastyanto Wulan Rachmadani 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

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