Articles
<![CDATA[ANALISIS PENGARUH TATA KELOLA PERUSAHAAN YANG BAIK TERHADAP RASIO PEMBAYARAN DIVIDEN ]]>
<![CDATA[Eko Budi Santoso]]>
<![CDATA[ Jurnal Riset Akuntansi dan Keuangan Vol 3, No 1 (2007): Jurnal Riset Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[Fakultas Bisnis UKDW ]]>
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DOI: 10.21460/jrak.2007.31.129
<![CDATA[Investor protection in highty concentrated ownership as in Indonesia is a crucial problem. Expropriation tends to be high in lower investor protection because controlling shareholders can implement policies that benefit themselves at the expense of outside investors. In a high expropriation, outside investors will choose dividends rather than retained earnings.This paper examines good corporate governance as a solution.for a good investor protection in Indonesia. Using a sample of 245 firms for observdion period of 2001-200j, the results slows that stronger investor ptotection related with lower dividend payout ratio.Kqtwords : Good Corporate Governance, Dividend Payout Ratio,Investor Protection, Concentrated Ownership.]]>
<![CDATA[PENGARUH MEKANISME TATA KELOLA PERUSAHAAN TERHADAP KINERJA ]]>
<![CDATA[Eko Budi Santoso]]>
<![CDATA[ Jurnal Riset Akuntansi dan Keuangan Vol 6, No 2 (2010): Jurnal Riset Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[Fakultas Bisnis UKDW ]]>
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DOI: 10.21460/jrak.2010.62.38
<![CDATA[Good Corporate Governance is a major issue dealing with agency problem. The purpose of this study is to analyse the development of good corporate governance in Indonesia. The result of the study show inverse effect between board structure and board independence towards performance. This difference indicates the need of good checks and balances mechanism. This study also explains the failure of two-tier board system as governance to sustain Indonesian companies during the crisis. Keywords:Corporate governance, ownership structure, board structure, board independence, two-tier board system.]]>
<![CDATA[PARTISIPASI ANGGARAN DAN KINERJA MANAJERIAL DENGAN KECUKUPAN ANGGARAN DAN JOB-RELEVANT INFORMATION SEBAGAI VARIABEL INTERVENING ]]>
<![CDATA[Eko Budi Santoso]]>;
<![CDATA[Tommi Adrian Hartanto]]>
<![CDATA[ Jurnal Riset Akuntansi dan Keuangan Vol 8, No 1 (2012): Jurnal Riset Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[Fakultas Bisnis UKDW ]]>
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DOI: 10.21460/jrak.2012.81.170
<![CDATA[The aims of this study is to examine the budgetary participation and performance relationship in public sector organization. This research also attempts to examine whether budget adequacy and job-relevant information mediate the budgetary participation and performance relationship.Questionnaires data is collected using mail survey method. From 53 questionnaires were given to chief leveled as managers in Duta Wacana Christian University, questionnaires with complete answer were 50 questionnaires (94, 33%). A path analysis was utilized to examine the direct and indirect effects of budgetary participation on managerialperformance.The result of these study shows that the influence of between budget participation toward managerial performance through job-relevant information is higher than the direct influence of budget participation toward managerial performance. Budgetary participation also directly influence budget adequacy and job-relevant information. However, budgetary participation did not affect managerial performance via the intervening variables of budget adequacy.Keywords: budget participation, managerial performance, budget adequacy, hob-relevant information]]>
<![CDATA[PENGARUH MEKANISME CORPORATE GOVERNANCE, PENGUNGKAPAN SOSIAL, DAN PERINGKAT CGPI TERHADAP KUALITAS LABA ]]>
<![CDATA[Eko Budi Santoso]]>;
<![CDATA[Meiliana Tan]]>
<![CDATA[ Jurnal Riset Akuntansi dan Keuangan Vol 7, No 1 (2011): Jurnal Riset Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[Fakultas Bisnis UKDW ]]>
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DOI: 10.21460/jrak.2011.71.29
<![CDATA[The objective of this research is to examine the influence of several corporate governance mechanisms, namely managerial ownership and institutional ownership; information of corporate social responsibility (CSR) disclosed in the companies’ annual reports, and the rate of corporate governance perception index (CGPI) on earnings quality (measured by earning response coefficient/ERC). The sample of this research is all private company listed on Indonesia Stock Exchange (IDX) since 1993 which include the top ten and non-top ten of corporate governance perception index (CGPI) rate in 2002-2008, except 2007. The number of sample is 53 samples from 28 companies collected. By using regression analysis, the result of this research show that : (a) managerial ownership has no influence on earnings quality;(b) institutional ownership has no influence on earnings quality; (c) the level of CSR disclosure has influence on earnings quality; and (d) the corporate governance perception index (CGPI) rate has no influence on earnings quality in five percent level of significance,but it is significant in ten percent level of significance. This result indicates that investors asses the CSR information disclosed by the companies in their annual reports for their investment decision.Keywords: corporate governance mechanism, corporate social responsibility, earning quality]]>
<![CDATA[HUBUNGAN CORPORATE SOCIAL RESPONSIBILITY (CSR) DAN MARKETING TERHADAP KINERJA KEUANGAN PERUSAHAAN ]]>
<![CDATA[Felicia Tanjaya]]>;
<![CDATA[Eko Budi Santoso]]>
<![CDATA[ Jurnal Riset Akuntansi dan Keuangan Vol 12, No 1 (2016): Jurnal Riset Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[Fakultas Bisnis UKDW ]]>
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DOI: 10.21460/jrak.2016.121.7
<![CDATA[This study aims to determine the role of marketing as an intervening variables in the relationshipbetween CSR and financial performance. Inconsistent result from the previous researches indicatesCSR can not directly linked with financial performance. The data used are secondary data frommining, basic industry and chemical and tobacco company's annual report during the period 2010-2014. Using path analysis with PLS, the result of this study shows that marketing as an interveningvariable mediates the relationship between CSR on financial performance in the first to the third year.Keywords: corporate social responsibility, marketing, financial performance, ROA]]>
<![CDATA[ANALISIS PENGARUH TRANSACTION COST TERHADAP HOLDING PERIOD SAHAM BIASA. ]]>
<![CDATA[Eko Budi Santoso]]>
<![CDATA[ Jurnal Riset Akuntansi dan Keuangan Vol 4, No 2 (2008): Jurnal Riset Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[Fakultas Bisnis UKDW ]]>
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DOI: 10.21460/jrak.2008.42.147
<![CDATA[The moin pwpose of this sndy is to test the effect of transaction cost totntdins period of common stock This srudy iwestigates whether investorswith longer (shorter) hwestment time horizon lold common stockswith higher (owe) bid-qsk spred as a prory of tronsaction cost. Besides,thk study also added two independent voiables such as marketvalue and variance ofrefirn-The statistical method ued in this study is two-stage least square regressionsbecause the itnestorb tnlding period md the bid-ask spreadfor each stoch are simultoteously determined. The result shows that bidask spred related positivefu ord significott to holding period. The bidask spread, morket yalue, and varianee of return have a significant Kqruords: Trqtsaction Cost, Bid-Ask Spread, Holding Period, Market Value, Variance of Return]]>
<![CDATA[Pengaruh Pengungkapan Tanggung Jawab Sosial Terhadap Penghindaran Pajak dan Peran Asuransi ]]>
<![CDATA[Eko Budi Santoso]]>
<![CDATA[ Jurnal Ilmu Sosial, Manajemen, Akuntansi dan Bisnis Vol. 4 No. 2 (2023): Jurnal Ilmu Sosial, Manajemen, Akuntansi, dan Bisnis ]]>
Publisher : <![CDATA[Training & Research Institute - Jeramba Ilmu Sukses ]]>
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DOI: 10.47747/jismab.v4i2.1125
<![CDATA[Corporate Social Responsibility (CSR) has been raised as firms strategic issue in developing countries such as Indonesia. Although the disclosure of social responsibility is still voluntary, many firms are starting to publicize their CSR activities and even provide assurance to get appreciation as socially responsible firms. However, several socially responsible firms have been engaged in tax scandals, raising questions of whether CSR disclosure is used to hide firm fraud or as a reflection of a real socially responsible firm. This study investigates the effect of CSR disclosure and tax avoidance and the role of sustainability reporting assurance to that association. Using Indonesian go public firms published CSR report as a sample, the empirical result shows that CSR disclosure positively effect tax avoidance. Furthermore, results also indicate sustainability reporting assurance moderates the association. The findings indicate that stakeholders should carefully examine firms with active CSR disclosure before labeling it as socially responsible firms.]]>
<![CDATA[PENGARUH PROFITABILITAS DAN SOLVABILITAS TERHADAP PENGHINDARAN PAJAK SEBELUM DAN SAAT PANDEMI COVID-19 ]]>
<![CDATA[Jeremy Swandhana]]>;
<![CDATA[Eko Budi Santoso]]>
<![CDATA[ Media Akuntansi dan Perpajakan Indonesia Vol. 5 No. 1 (2023): MEDIA AKUNTANSI DAN PERPAJAKAN INDONESIA ]]>
Publisher : <![CDATA[Accounting Study Program, Universitas Ciputra Surabaya ]]>
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DOI: 10.37715/mapi.v5i1.4167
<![CDATA[This study aims to examine the effect of Profitability and solvability on tax avoidance in LQ-45 companies before and during the Covid19 pandemic. The observations used a total of 152 as different test observations and 75 as influence test observations before Covid-19 and 72 as influence test observations during Covid-19, these observations were carried out using the purposive sampling method for sampling and data. The analysis used is multiple linear regression analysis and independent sample t-test analysis. The independent variables used are profitability and solvency then the dependent variable is tax avoidance with size and PPE control variables while for the independent sample t-test using tax avoidance variables. The results of the F test show that the regression model is feasible to use, while the results of the t-test analysis show that the profitability variable has a significant positive effect on tax evasion on both phenomena before and during Covid-19, while solvency has no effect on both phenomena before and during Covid-19, for test results difference shows F which is not significant, meaning that there is no difference before and during Covid-19. So it can be concluded that profitability affects tax evasion in a positive direction and solvency does not affect tax evasion with different test results which state that there is no difference in behavior tax evasion before and during Covid–19.]]>
<![CDATA[PELATIHAN PEMBEKALAN ASPEK KEUANGAN BAGI UMKM DI BIDANG MAKANAN DAN MINUMAN AGAR JIWA KEWIRAUSAHAAN BERTUMBUH DI KABUPATEN TULUNGAGUNG ]]>
<![CDATA[J.E. Sutanto]]>;
<![CDATA[Charly Hongdiyanto]]>;
<![CDATA[Wendra Hartono]]>;
<![CDATA[Eko Budi Santoso]]>
<![CDATA[ BUDIMAS : JURNAL PENGABDIAN MASYARAKAT Vol 6, No 1 (2024): BUDIMAS : Jurnal Pengabdian Masyarakat ]]>
Publisher : <![CDATA[LPPM ITB AAS Indonesia Surakarta ]]>
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DOI: 10.29040/budimas.v6i1.12387
<![CDATA[Tantangan dan sekaligus peluang bagi UMKM dan hal ini Team Abdimas terus mendorong untuk melakukan melakukan upaya untuk membantu bagi UMKM khusunya di Kabupuaten Tulungagung. Dimana kegiatan yang diberikan oleh Team Abdimas Universitas Ciputra Surabaya yaitu berupa pelatihan pembekalan untuk aspek keuangan sesuai usaha UMKM di bidang makanan dan minuman. Aspek keuangan menjadi target utama Team Abdimas Universitas Ciputra Surabaya, meningat salah satu kelemahan UMKM adalah masih lemahnya pengetahuan dan pemahaman mengenai manajemen keuangan apalagi ditambah dengan pendemi Covid-19, UMKM mengalami berbagai macam persoalan. Oleh karean itu perlu adanya penguatan UMKM melalui berbagai keterampilan agar UMKM dapat bertahan selama pendemi, dan pasca pendemi. Hasil dari kegiatan ini adalah para peserta mulai diberikan materi bagaiman menyusun laporan keuangan dengan benar dan mulai mengimplementasikan manajemen keuangan terutama: cash flow yang dulunya kurang menjadi perhatian. Peserta sangat terbantu dengan adanya penyusunan laporan keuangan sebagai salah satu indikator keberlangsungan usaha yang telah dirintisnya selama ini.]]>
<![CDATA[Pengaruh Pertumbuhan Penjualan dan Tingkat Hutang terhadap Kesulitan Keuangan pada Sektor Industri terdampak Pandemi Covid-19 ]]>
<![CDATA[Jessica Ivana Limba]]>;
<![CDATA[Eko Budi Santoso]]>
<![CDATA[ FISCAL: Jurnal Akuntansi dan Perpajakan Vol. 1 No. 2 (2023): JURNAL FISCAL: AKUNTANSI DAN PERPAJAKAN ]]>
Publisher : <![CDATA[Universitas PGRI Madiun ]]>
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DOI: 10.25273/jap.v1i2.17478
<![CDATA[AbstrakPandemi Covid-19 membawa dampak terhadap industri tertentu yang memperngaruhi kesehatan keuangan perusahaan-perusahaan di industri tersebut. Penelitian ini bertujuan untuk menginvestigasi pengaruh pertumbuhan penjualan dan tingkat hutang terhadap kesulitan keuangan pada perusahaan di sektor industi yang terdampak pandemi Covid-19. Penelitian in merupakan jenis penelitian kuantitatif menggunakan analisis regresi linier berganda. Penelitian ini menggunakan data sekunder yang berasal dari laporan keuangan perusahaan-perusahaan dari industri terdampak pandemi Covid-19 yang terdaftar di Bursa Efek Indonesia periode tahun 2020-2021. Berdasarkan kriteria yang telah ditetapkan peneliti, diperoleh sampel penelitian sebanyak 124 observasi. Hasil penelitian menunjukkan bahwa pertumbuhan penjualan dan tingkat hutang berpengaruh positif terhadap kesulitan keuangan.  ]]>
