Articles
<![CDATA[Pengaruh Reputasi Auditor, Prediksi Kebangkrutan, Disclosure Dan Leverage Terhadap Penerimaan Opini Audit Going Concern ]]>
<![CDATA[Santoso, Eko Budi]]>;
<![CDATA[Wiyono, Ivan Yudhistira]]>
<![CDATA[ AKRUAL: JURNAL AKUNTANSI Vol 4, No 2: AKRUAL: Jurnal Akuntansi (April 2013) ]]>
Publisher : <![CDATA[Jurusan Akuntansi Fakultas Ekonomi UNESA ]]>
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DOI: 10.26740/jaj.v4n2.p139-154
<![CDATA[AbstractGoing concern opinion is accepted by a company represents the condition and events which arises auditorâs hesitation of the companyâs going concern. Going concern audit opinion used as early warning to the user of financial statements in order to prevent mistakes on decision making. This study objective was to reinvestigate factors that influencing going concern audit opinion. The factors used on this research are auditor reputation, bankruptcy prediction, disclosure and leverage.Samples were collected with purposive sampling method and obtained 229 observation data of listed manufacture companies that meet the criteria from year 2009-2011. Logistic regression was been used for hypothesis testing. The result showed that bankruptcy prediction using Z-score model and leverage affected acceptance going concern audit opinion. The hypothesis testing also showed that auditor reputation and disclosure did not affect acceptance going concern audit opinion.]]>
<![CDATA[ANALISIS PERBEDAAN METODE PEMBELAJARAN KONVENSIONAL DAN ACTIVE LEARNING MAHASISWA AKUNTANSI UNIVERSITAS CIPUTRA ]]>
<![CDATA[Gunawan, Sherley]]>;
<![CDATA[Santoso, Eko Budi]]>;
<![CDATA[Mastan, Stanislaus Adnanto]]>
<![CDATA[ Media Akuntansi dan Perpajakan Indonesia Vol 1 No 1 (2019): MEDIA AKUNTANSI DAN PERPAJAKAN INDONESIA ]]>
Publisher : <![CDATA[Accounting Study Program, Universitas Ciputra Surabaya ]]>
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DOI: 10.37715/mapi.v1i1.1402
<![CDATA[The purpose of this research is to find the difference between conventionallearning method and active learning on accounting student CiputraUniversity batch 2018. Control method use PowerPoint and the experimentuse reading guide and think group share. This research uses quasi experimentwith post-test control group design, so it’s just look at the final result of thetwo classes. This research divides the respondents into two classes, 20 studentson control class and 20 students on experiments class. This researchusing data from post-test by questionnaire with 10 questions multiple choice.The data analysis in this research use T-Test to see the difference betweenconventional learning method and active learning. The results of this researchshow that there is the differences in conventional learning methoduse PowerPoint and the active learning use reading guide and think groupshare with the average value of 82.50 for experiment class and 62.50 forcontrol class and the significance value is 0.003 < 0.05 so that H1 is acceptedand H0 is rejected.]]>
<![CDATA[ASOSIASI KARAKTERISTIK CEO TERHADAP POTENSI KESULITAN KEUANGAN PERUSAHAAN ]]>
<![CDATA[Tanjaya, Felix Leonardo]]>;
<![CDATA[Santoso, Eko Budi]]>
<![CDATA[ Media Akuntansi dan Perpajakan Indonesia Vol 1 No 2 (2020): MEDIA AKUNTANSI DAN PERPAJAKAN INDONESIA ]]>
Publisher : <![CDATA[Accounting Study Program, Universitas Ciputra Surabaya ]]>
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DOI: 10.37715/mapi.v1i2.1407
<![CDATA[This study aims to determine the effect of CEO characteristics interms of facial masculinity, education, and experience to potential of financialdistress. Facial masculinity was measured using dummy variables consistingof masculinity and feminism. Education was measured using dummyvariables of educational level; meanwhile, experience was measured usingdummy variables from CEO work experience. This research used quantitativewith secondary data types taken from annual reports of non-financialcompanies that are listed on Indonesia Stock Exchange. The sampling methodused purposive sampling with the observation period of 2016–2018 andobtained a total sample of 259 samples. The method data analysis usedmultiple linear regression analysis. The result showed that: (1) CEO facemasculinity did not affect financial distress, (2) CEO education did notaffect financial distress, (3) CEO experience positively influenced financialdistress. The results showed the fact that CEO experience is an importantfactor that could improved company performance for avoiding financialdistress potential.]]>
<![CDATA[PENGARUH KARAKTERISTIK CEO, KOMISARIS INDEPENDEN, DAN KUALITAS AUDIT TERHADAP PENGHINDARAN PAJAK ]]>
<![CDATA[Doho, Sisilia Zealion]]>;
<![CDATA[Santoso, Eko Budi]]>
<![CDATA[ Media Akuntansi dan Perpajakan Indonesia Vol 1 No 2 (2020): MEDIA AKUNTANSI DAN PERPAJAKAN INDONESIA ]]>
Publisher : <![CDATA[Accounting Study Program, Universitas Ciputra Surabaya ]]>
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DOI: 10.37715/mapi.v1i2.1408
<![CDATA[This research aims to determine the influence of CEO narcissism,CEO tenure, independent commissioner and audit quality against tax avoidanceon companies registered in the non-financial sector. CEO narcissismwas measured by scoring the photo of CEO in annual report, CEO tenurewas measured from the length of the CEO’s term, independent commissionerwas measured by the number of independent commissioners dividedby the total commissioner within the company. While audit quality wasmeasured using a dummy variable where score 1 was given was for companiesaudited by the big four accountant firms and 0 for companies auditedby non-big four accountant firms meanwhile the tax avoidance was measuredusing an ETR proxy. This research used secondary data in fom ofannual reports of non-financial sector companies listed on the IndonesiaStock Exchange in the year 2016–2018. The results of this research showthat: (1) the CEO of narcissism has no effect on the tax avoidance, (2) theCEO tenure has a significant positive influence on the tax avoidance, (3)independent commissioner has no influence on the tax avoidance, and (4)audit quality has a significant positive influence on the tax avoidance.]]>
<![CDATA[Peningkatan Literasi Keuangan Bagi Buruh Migran Indonesia di Singapura, Hongkong, dan Roma ]]>
<![CDATA[Marlina, Maria Asumpta Evi]]>;
<![CDATA[Ismawati, Anastasia Filiana]]>;
<![CDATA[Laturette, Kazia]]>;
<![CDATA[Santoso, Eko Budi]]>;
<![CDATA[Septina, Fanny]]>;
<![CDATA[Widianingsih, Luky Patricia]]>;
<![CDATA[Junianto, Yopy]]>;
<![CDATA[Radianto, Wirawan Endro Dwi]]>
<![CDATA[ Jurnal Leverage, Engagement, Empowerment of Community (LeECOM) Vol. 3 No. 2 (2021): Jurnal Leverage, Engagement, Empowerment of Community (LeECOM) ]]>
Publisher : <![CDATA[Universitas Ciputra Surabaya ]]>
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DOI: 10.37715/leecom.v3i2.2368
<![CDATA[Program peningkatan literasi keuangan bagi buruh migran Indonesia di Singapura, Hongkong, dan Roma diikuti oleh tujuh puluh lima peserta. Dari tujuh puluh lima perserta tersebut hanya ada satu pekerja migran laki-laki. Permasalah dalam literasi keuangan yang dialami para buruh migran tersebut antara lain kesulitan mengelola keuangan dan kesulitan membuat anggaran untuk bisnisnya. Uang yang mereka kirim ke sanak saudara di Indonesia untuk mengembangkan bisnis justru habis karena para buruh migran tersebut kurang paham tentang pengelolaan keuangan. Tujuan program tersebut adalah untuk memberikan tambahan wawasan tentang literasi keuangan dan memberikan konsultasi dalam bidang keuangan untuk pengembangan bisnis mereka yang dijalankan di Indonesia. Program pelatihan tersebut terdiri dari empat tahapan, yaitu observasi, persiapan, pelatihan, dan evaluasi. Kegiatan tersebut dilakukan berkat kerjasama antara Program Studi Akuntansi Universitas Ciputra, Universitas Ciputra Media Transformation Ministry, dan Development Singapore. Setelah mengikuti pelatihan tersebut, peserta dapat membuat penganggaran bagi bisnis mereka.]]>
<![CDATA[Pengaruh Profitabilitas, Financial Leverage, Dividen, Ukuran Perusahaan, Kepemilikan Institusional, Dan Kelompok Usaha Terhadap Perataan Laba Studi Kasus Pada Perusahaan Non-Finansial Yang Terdaftar Di Bei ]]>
<![CDATA[Eko Budi Santoso]]>;
<![CDATA[Sherly Novia Salim]]>
<![CDATA[ Conference In Business, Accounting, And Management (CBAM) Vol 1, No 1 (2012): Conference In Business, Accounting And Management (Cbam) 2012 ]]>
Publisher : <![CDATA[Conference In Business, Accounting, And Management (CBAM) ]]>
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<![CDATA[This research is designed to examine factors that can be identified with the incidence of income smoothing practice among listed non-financial companies at Indonesian Stock Exchange. Those factors were profitability, financial leverage, dividend, size, institutional ownership, and industry sector. Tucker and Zarowin model is used to determine the income smoothing practices. This research used 89 non-financial companies listed on Indonesian Stock Exchange during a period 2009 – 2010. The hypotheses were tested using multiple regression analysis to examine the influence of these variables to income smoothing. The result of this research showed that profitability and industry sector did not have significant influence to income smoothing. Financial leverage and dividend have negative influence to income smoothing. Size and institutional ownership have positive influence to income smoothing.Keywords: financial leverage, dividend, industry sector, income smoothing.]]>
<![CDATA[Pengaruh Reputasi Auditor, Prediksi Kebangkrutan, Disclosure Dan Leverage Terhadap Penerimaan Opini Audit Going Concern ]]>
<![CDATA[Eko Budi Santoso]]>;
<![CDATA[Ivan Yudhistira Wiyono]]>
<![CDATA[ AKRUAL: JURNAL AKUNTANSI Vol 4 No 2: AKRUAL: Jurnal Akuntansi (April 2013) ]]>
Publisher : <![CDATA[Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Surabaya ]]>
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DOI: 10.26740/jaj.v4n2.p139-154
<![CDATA[AbstractGoing concern opinion is accepted by a company represents the condition and events which arises auditors hesitation of the companys going concern. Going concern audit opinion used as early warning to the user of financial statements in order to prevent mistakes on decision making. This study objective was to reinvestigate factors that influencing going concern audit opinion. The factors used on this research are auditor reputation, bankruptcy prediction, disclosure and leverage.Samples were collected with purposive sampling method and obtained 229 observation data of listed manufacture companies that meet the criteria from year 2009-2011. Logistic regression was been used for hypothesis testing. The result showed that bankruptcy prediction using Z-score model and leverage affected acceptance going concern audit opinion. The hypothesis testing also showed that auditor reputation and disclosure did not affect acceptance going concern audit opinion.]]>
<![CDATA[The Influence of Corporate Social Responsibility and IntellectualCapital Disclosure on Financial Performance of Financial Industry Companies In Malaysia And Indonesia ]]>
<![CDATA[Sindy Ponto]]>;
<![CDATA[Eko Budi Santoso]]>
<![CDATA[ JOURNAL OF ACCOUNTING, ENTREPRENEURSHIP AND FINANCIAL TECHNOLOGY (JAEF) Vol 1 No 2 (2020): Journal of Accounting, Entrepreneurship and Financial Technology ]]>
Publisher : <![CDATA[Accounting Study Program, Universitas Ciputra Surabaya ]]>
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DOI: 10.37715/jaef.v1i2.1465
<![CDATA[Abstract: The purpose of this research is to analyze the influence of Corporate Social Responsibility and Intellectual Capital on the financial performance of financial industry companies in Malaysia and Indonesia. The independent variable in this research was VAIC developed by Pulic which is used as a measurement of Intellectual Capital and checklist Corporate Social Responsibility to measure Corporate Social Responsibility, while the dependent variable of this research was financial performance which is proxied by Return on Assets, Return on Equity and Capital Adequacy Ratio. The samples of this study were financial industry companies listed on the Indonesia Stock Exchange and the Malaysia Stock Exchange with the research period of 2013-2018. Data collection used in this study was purposive sampling technique. The results indicated that (1) Corporate Social Responsibility has positive influence to the financial performance (ROA and ROE) but has negative influence to the financial performance (CAR), (2) Intellectual Capital has positive influence to the financial performance (ROA and ROE) but has negative influence to the financial performance (CAR), (3) Corporate Social Responsibility and Intellectual Capital has positive influence to the financial performance (ROA, ROE and CAR). Keywords: Corporate Social Responsibility; Intellectual Capital; financial performance; Value Added Intellectual Coefficients (VAIC).]]>
<![CDATA[Dividend Announcement Effect To Market Reaction in Non-Financial Companies Listed on Indonesia Stock Exchange ]]>
<![CDATA[Alvin Fabian]]>;
<![CDATA[Eko Budi Santoso]]>
<![CDATA[ JOURNAL OF ACCOUNTING, ENTREPRENEURSHIP AND FINANCIAL TECHNOLOGY (JAEF) Vol 1 No 2 (2020): Journal of Accounting, Entrepreneurship and Financial Technology ]]>
Publisher : <![CDATA[Accounting Study Program, Universitas Ciputra Surabaya ]]>
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DOI: 10.37715/jaef.v1i2.1467
<![CDATA[Abstract: This study aims to examine the differences in market reaction before and after the announcement of dividend omissions and dividend initiations in non- financial companies listed on the Indonesia Stock Exchange in 2016-2018. The sample used in this study was 71 companies consisting of 26 companies that announced dividend omissions and 45 companies that announced dividend initiations. The sample was determined using the purposive sampling method. This study used the event study method with an event window period of 5 days before the announcement, the announcement day, and 5 days after the announcement. The Wilcoxon Signed Ranks Test results in this study indicate that there are no differences in market reaction before and after the announcement of dividend omissions. Meanwhile the announcement of dividend initiations shows that there are differences in market reaction before and after the announcement of dividend initiations. Keywords: Event study, Dividend Omissions, Dividend Initiations, Abnormal Return]]>
<![CDATA[Pengaruh Pengungkapan Tanggung Jawab Sosial terhadap Manajemen Laba ]]>
<![CDATA[Eko Budi Santoso]]>
<![CDATA[ Jurnal Bisnis dan Keuangan Vol 6 No 2 (2021): Business and Finance Journal ]]>
Publisher : <![CDATA[UNUSA Press ]]>
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DOI: 10.33086/bfj.v6i2.2421
<![CDATA[This study is based on the paradox where companies that are active in carrying out social responsibility turn out to be involved in financial scandals. The aim of this study is to examine the association of corporate social responsibility (CSR) disclosure with earnings management. This research was conducted at Indonesian go public companies which have issued CSR disclosures according to GRI-G4 for the period of 2013-2017. The result of the study shows that there is positive association of CSR disclosure with earnings management. The findings of this study suggest stakeholders should not take for granted that CSR disclosure of the company automatically reflects their ethical behavior in financial areas.]]>
