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All Journal Jurnal Penelitian dan Pengembangan Sains dan Humaniora (JPPSH) Kompak : Jurnal Ilmiah Komputerisasi Akuntansi Students´ Journal of Accounting and Banking Proceeding SENDI_U Journal of Economic, Bussines and Accounting (COSTING) Fokus Ekonomi SEIKO : Journal of Management & Business Owner : Riset dan Jurnal Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan NUSANTARA : Jurnal Ilmu Pengetahuan Sosial JURNAL PENDIDIKAN TAMBUSAI POINT Jurnal Riset Akuntansi Politala International Journal of Economics Development Research (IJEDR) Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Akuntansi JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal) Jurnal Ilmiah Akuntansi Peradaban Quantitative Economics and Management Studies PROFICIO: Jurnal Pengabdian Masyarakat Jurnal Akuntansi Dan Bisnis Indonesia (JABISI) Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen JER
Arief Himmawan Dwi Nugroho
Universitas Stikubank Semarang
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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Measuring The Determinants of Earnings Management Ardiani Ika Sulistyawati; Aprih Santoso; Arief Himmawan Dwi Nugroho
Quantitative Economics and Management Studies Vol. 3 No. 5 (2022)
Publisher : PT Mattawang Mediatama Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (424.163 KB) | DOI: 10.35877/454RI.qems1002

Abstract

The purpose of this research is to investigate the impact of profitability, leverage, deferred tax expense, tax planning on earnings management. The research sample consisted of 12 manufacturing companies on the IDX for the period 2018 - 2020. Data on the company's annual financial statements, 33 data were obtained which were analyzed before outliers, and 26 data were analyzed after outliers. Methods of data analysis using classical assumption test, hypothesis testing and multiple linear regression. The research results show that profitability has a significant positive effect, deferred tax expense has a significant negative effect, leverage and tax planning have no significant effect on earnings management
Pengaruh Faktor-Faktor Fraud Diamond Dalam Mendeteksi Financial Statement Fraud Almira Nadia Calista; Arief Himmawan Dwi Nugroho
Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol 15 No 2 (2022): Jurnal Ilmiah Komputer Akuntansi
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/kompak.v15i2.658

Abstract

This study aims to determine the effect of pressure, opportunity, rationalization and capability on Financial Statement Fraud. The sampling of this research is purposive sampling. The sample of this research is manufacturing companies in the basic and chemical sectors listed on the Indonesia Stock Exchange (IDX) from 2017 to 2019. The test method in this study is panel data regression analysis. The results of this study indicate that external pressure has a significant negative effect on financial statement fraud. Meanwhile, personal financial need, ineffective monitoring, auditor change and changes of directors have no significant effect on the variable of financial statement fraud. The results of this study are expected to be a reference for future research and other users of financial statement information in detecting financial statement fraud.
Mendeteksi Fraud Pentagon Terhadap Fraudulent Financial Reporting Menggunakan Model Beneish M-score pada Perusahaan Manufaktur Ajeng Widyaningsih; Arief Himmawan Dwi Nugroho
SEIKO : Journal of Management & Business Vol 5, No 2 (2022): July - December
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v5i2.2309

Abstract

Abstrak Penelitian ini menguji pengaruh target keuangan, stabilitas keuangan, tekanan eksternal, pengawasan yang tidak efektif, sifat industri, pergantian auditor, opini audit, pergantian direksi, dewan komisaris independen, dan frekuensi foto CEO terhadap kecurangan pelaporan keuangan. Populasi yangHdigunakan adalah perusahaan manufakturHyang telah terdaftar di Bursa Efek Indonesia (BEI) periode 2018-2020. Teknik pengumpulan data yang digunakan dalam penelitian ini menggunakan metode purposive sampling dengan sampel sebanyak 41 perusahaan. Hasil penelitian ini menunjukkan bahwa targetHkeuangan dan opini audit berpengaruhinegatif signifikan terhadap kecurangan pelaporan keuangan. Stabilitas keuangan, tekanan eksternal, pengawasanHyang tidak efektif, sifat industri, pergantian auditor, pergantian direksi, dewan komisaris independen, dan frekuensi foto CEO tidak berpengaruhiterhadap kecurangan pelaporan keuangan. Kata Kunci: Kecurangan Pelaporan Keuangan, Target Keuangan Abstract This study examines the effect of financial targets, financial stability, external pressure, ineffective monitoring, nature of the industry, change in auditor, audit opinion, change of directors, independent board of commissioners, and frequent number of CEO’s picture on fraudulent financial reporting. The populationHused is a manufacturing companyIthat has been listed on the Indonesia Stock Exchange (IDX) for the 2018-2020 period. The data collection technique used in this study used a purposive sampling method with a sample of 41 companies. The results of this study indicate that financial targets and audit opinions have a significant negative effect on fraudulent financial reporting. Financial stability, external pressure, ineffective monitoring, nature of the industry, change in auditor, change of directors, independent board of commissioners, and frequent number of CEO’s picture have no effect on fraudulent financial reporting. Keywords: Fraudulent Financial Reporting, Financial Target
PENGARUH PROFITABILITAS, SOLVABILITAS, UKURAN PERUSAHAAN, UKURAN KANTOR AKUNTAN PUBLIK (KAP), DAN OPINI AUDITOR TERHADAP AUDIT DELAY Siti Lutfiani; Arief Himmawan Dwi Nugroho
Jurnal Riset Akuntansi Politala Vol 6 No 1 (2023): Jurnal Riset Akuntansi Politala
Publisher : Pusat Penelitian dan Pengabdian bagi Masyarakat Politeknik Negeri Tanah Laut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34128/jra.v6i1.187

Abstract

This study aims to examine and analyze the significance of the variables that influence audit delay in LQ-45 stock companies listed on the Indonesia Stock Exchange.  This study used scientific methods, the population in this study were 52 LQ-45 stock companies listed on the IDX.  The year range used in this study is 3 years, namely 2020-2022.  The sampling technique was purposive sampling and a sample of 25 companies was obtained.  The study used descriptive statistical tests, convergent validity tests, discriminant validity tests, composite reliability tests, Crobsh's Alpha tests, R-Square tests, Fit Model Results, Multicollinearity tests, Multiple linear regression analysis tests, and hypothesis testing with SMART PLS-4 as a processing application.  research data.  The results showed that the variable profitability and firm size had a significant positive effect.  While the Solvency and Auditor Opinion has no significant negative effect, the size of the Public Accounting Firm (KAP) has a significant negative effect.  The ability of the variable profitability, solvency, company size, size of the public accounting firm (KAP) and auditor opinion, in explaining audit delay of 12% is indicated by the adjusted R square of 0.120 while the remaining 88% is explained by other variables outside this research model.
Pengaruh Komisaris Independen, Sales Growth, Profitabilitas, Firm Size dan Kepemilikan Institusional terhadap Tax Avoidance Devi Putri Ayu Wulansari; Arief Himmawan Dwi Nugroho
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 3 (2023): Vol. 7 No. 3 (2023): Research Artikel Volume 7 Issue 3: Periode Juli 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i3.1490

Abstract

Tax avoidance is an effort made to reduce the tax burden in order to obtain maximum profit in accordance with tax regulations. This study aims to identify whether independent commissioners, sales growth, profitability, firm size, and institutional ownership have an effect on tax avoidance. The object used in this study used the consumer cyclicals sector companies listed on the IDX for the period 2018 – 2021. The sampling technique used was a purposive sampling method with 68 companies over a 4 year period, resulting in a total sample of 272 research samples. The method in this study uses multiple linear regression analysis with quantitative data. Measurement of tax avoidance with the Effective Tax Rate (ETR) is obtained from income tax expense divided by profit before tax. Independent commissioners have no effect on tax avoidance. Sales growth has a negative and significant effect on tax avoidance. Profitability has a negative and significant effect on tax avoidance. Firm size has a negative and significant effect on tax avoidance. And institutional ownership has no effect on tax avoidance. The results of the F test were 16.391 and a significance value of 0.000 so that the regression model in the study was declared feasible or accepted. The adjusted R square test results of 0.325 (32.5%) variable tax avoidance are influenced by independent variables, namely independent commissioners, sales growth, profitability, firm size and institutional ownership.
Pengaruh Leverage, Pertumbuhan Penjualan, Komisaris Independen, Capital Intensity dan Profitabilitas terhadap Penghindaran Pajak Sherlly Kusuma Dewi; Arief Himmawan Dwi Nugroho
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 3 (2023): Vol. 7 No. 3 (2023): Research Artikel Volume 7 Issue 3: Periode Juli 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i3.1508

Abstract

Tujuan penelitian ini adalah untuk menganalisis dan memberikan bukti yang empiris mengenai pengaruh Leverage, Pertumbuhan Penjualan, Komisaris Independen, Capital Intensity dan Profitabilitas terhadap Penghindaran Pajak. Jenis data penelitian ini adalah data kuantitatif dengan mengolah data sekunder. Populasi dan sampel yang digunakan dalam penelitian ini adalah semua perusahaan manufaktur go public di BEI tahun 2018-2021. Teknik pengambilan sampel yang digunakan dalam penelitian ini adalah purposive sampling. Analisis menggunakan uji analisis regresi berganda. Hasil analisis menujukkan bahwa Leverage (DER), Komisaris Independen (KI), dan Capital Intensity (CAP) berpengaruh negatif terhadap Penghindaran Pajak (ETR). Pertumbuhan Penjualan (GROW) dan Profitabilitas (ROA) tidak berpengaruh positif terhadap Penghindaran Pajak (ETR).
The Influence Of The Rupiah Exchange Rate, Inflation And Interest Rates On Investment Returns On Islamic Life Insurance Companies In Indonesia Stock Exchange For The 2018-2020 Period Anton Priyo Nugroho; Ardiani Ika Sulistyawati; Nirsetyo Wahdi; Arief Himmawan Dwi Nugroho; Emaya Kurniawati
International Journal of Economics Development Research (IJEDR) Vol. 4 No. 1 (2023): International Journal of Economics Development Research (IJEDR)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ijedr.v4i2.3114

Abstract

Investment opportunities greatly determine the company value based on formed share prices. Growth of capital is often observed by the indicator of the market Stock Price Index. Stock Price Index fluctuation is significant to determine whether investors will sell, hold, or buy more shares. This study aims to analyze and examine the factors influencing the exchange rate, inflation and interest rates on return investment in the Sharia Life Insurance Companies in the period 2018-2020. The method of research is using the quantitative and regression analysis. The sample is the Sharia Life Insurance Companies which are consistenly publish financial reports for the 2018-2020 period listed on the Indonesia Stock Exchange with a total sample of 52 companies. The sampling technique is non-probability sampling with saturated sampling method. The data was analyzed with IBM SPSS version 21 and was carried out by several tests such as validity test, reliability test, classic assumption test, linear regression analysis and coefficient of determination test. The results of this study indicate that the exchange rate, inflation and interest rates simultaneously and significantly influence on investment returns. The results of the partial test demonstrates that the exchange rate, inflation and interest rates have a significant but negative effect on return investment. If the exchange rate increases, investors will not be interested in holding their shares. It causes the investor not interested to switch their portfolio into deposit because of the low interest rate and the declining trend of inflation, which caused inflation does not have significant effect on return.
Pengaruh Kesadaran Etis, Locus Of Control, Pengalaman Kerja Dan Komitmen Profesi Terhadap Perilaku Akuntan Sebagai Variabel Moderasi: (Studi Empiris Pada Kantor Akuntan Publik di Kota Semarang dan Solo) M Chindy Selvirawati Bagiartini; Arief Himmawan Dwi Nugroho
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 1 (2024): Artikel Riset Januari 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i1.1852

Abstract

This exploration was led planning to decide the impact of moral mindfulness, locus of control, work insight and expert obligation to bookkeeper conduct as a directing variable. The populace in this study is a public bookkeeping firm in Semarang and Solo. The testing method utilized by the analysts was to utilize comfort inspecting. This study included 121 respondents from public accounting firms in Semarang and Solo who were external auditors and included junior accountants, senior accountants, managers, and partners. The information examination method utilized in this study utilized various straight relapse investigation with the SPSS program apparatus. Accountant behavior is unaffected by ethical awareness, locus of control, or work experience, according to the findings of this study. Nevertheless, accountant behavior is influenced by professional commitment. Proficient Responsibility doesn't direct Moral Attention to bookkeeper conduct. Professional Commitment is not a moderation factor Locus of Control on accountant behavior. Work Experience does not moderate Ethical Awareness of accountant behavior.
KAJIAN EMPIRIS FAKTOR-FAKTOR PENENTU KEMANDIRIAN KEUANGAN DAERAH Sulistyawati, Ardiani Ika; Illyasa, Nizar; Santoso, Aprih; Dwi Nugroho, Arief Himmawan; Gusmao, Cristino
Jurnal Akuntansi Dan Bisnis Indonesia (JABISI) Vol 5 No 1 (2024): Jurnal Akuntansi Dan Bisnis Indonesia (JABISI)
Publisher : Program Studi Akuntansi Institut Bisnis dan Informatika (IBI) Kosgoro 1957

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55122/jabisi.v5i1.1266

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh pajak daerah, retribusi daerah, dana alokasi umum, dan belanja modal terhadap kemandirian keuangan daerah pada kabupaten/kota di Provinsi Jawa Tengah Tahun 2019-2022. Populasi yang digunakan dalam penelitian ini adalah pemerintah kabupaten/kota di Provinsi Jawa Tengah. Metode pengambilan sampel dalam penelitian ini adalah sensus atau total sampling yang artinya seluruh populasi dijadikan sampel penelitian yaitu 29 kabupaten dan enam kota di Provinsi Jawa Tengah. Penelitian ini dilakukan selama empat tahun, yaitu pada tahun 2019-2022. Penelitian ini menggunakan data sekunder Laporan Realisasi APBD Pemerintah Provinsi Jawa Tengah. Metode analisis yang digunakan dalam penelitian ini adalah analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa pajak daerah, retribusi daerah, dan belanja modal secara parsial mempunyai pengaruh signifikan dan positif terhadap kemandirian keuangan daerah. Sedangkan secara parsial dana alokasi umum berpengaruh signifikan dan negatif terhadap kemandirian keuangan daerah.
MENAKAR KUALITAS INFORMASI LAPORAN KEUANGAN PEMERINTAH DAERAH MELALUI FAKTOR-FAKTOR PENENTUNYA (Studi Empiris pada SKPD di Kota Semarang) Intan Ayuningtyas; Ardiani Ika Sulistyawati; , Arief Himmawan Dwi Nugroho
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 2 No. 1 (2022): Maret : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (342.384 KB) | DOI: 10.55606/jaem.v2i1.109

Abstract

This research aims to test and analyze the influence of internal control systems, information technology utilization, human resources quality, implementation good governance, and human resource capacity toward the quality of the financial information of local government. The sample in this research were employees of the finance department at SKPD in Semarang. Sampling techniques carried out by purposive sampling method that produces 124 samples to be processed. The analysis method used in this research is a quality test of data, classic assumptions test, hypothesis test and multiple linear regression analysis with SPSS program. The results show that the partial implementation of information technology utilization and human resources quality have a positive effect on the quality of local government financial reporting information, while the use of internal control systems, implementation good governance, and human resource capacity does not have an effect on the quality of local government financial reporting information. While simultaneously the analyze the influence of internal control systems, information technology utilization, human resources quality, implementation good governance, and human resource capacity together affect the quality of the financial information of local government.
Co-Authors 08.05.52.0032 Stevani Septiana Intan Prabandari 08.05.52.0158 Meilisa Nur Fitriyani 09.05.52.0036 Wulandari Noviani Wijayanti 09.05.52.0107 Yulia Wijayanti 09.05.52.0146 Sulistyowati 09.05.52.0180 Suhartini 10.05.52.0071 Ditavrene Yerde Viktare 10.05.52.0081 Mentari Ratna Sari 10.05.52.0131 Ria Nathasia 10.05.52.0143 Nuraini Agus Budi Hartono Ajeng Widyaningsih Almira Nadia Calista Anandya Alfina Damayanti Anton Priyo Nugroho Aprih Santoso Ardiani Ika Sulistyawati Arnold Ega Hernando Bambang Sutedjo Batara Daniel Bagana Bima Mahatma Hendra David Karuna Dananjaya Devi Putri Ayu Wulansari Emaya Kurniawati Farochi, M. Fahmullah Fauzal Greg Anggana Lisiantara Gusmao, Cristino Illyasa, Nizar Intan Ayuningtyas Jaeni Jaeni Lailatul Asna Lestari , Erika Puji M Chindy Selvirawati Bagiartini Mustagfiroh, Handariyatul Nasirudin Nasirudin Nirsetyo Wahdi Nur Hidayat Pancawati Hardiningsih Putra, Harmanda Berima Rian Ronaldy Lenggu, 12.05.52.0148 Rosyati Safitri, Nadila Salsabiila Zaeninaa Sari, Putri Natalia Printania Sherlly Kusuma Dewi Siti Lutfiani Surjanti, Rr. Lulus Prapti Nugroho Setiasih Vani Amilia Dewi, 13.05.52.0133 Vani Amilia Dewi, 13.05.52.0133 Vivi Hermawati Wanadica Putri, Rizky Asmarani Widiasari Khoirunnisa