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All Journal Jurnal Reviu Akuntansi dan Keuangan Conference In Business, Accounting And Management (Cbam) 2012 Jurnal Akuntansi Indonesia EkoBis ( Ekonomi & Bisnis ) Jurnal Akuntansi & Auditing Indonesia IJIBE (International Journal of Islamic Business Ethics) Monex: Journal of Accounting Research Akuisisi : Jurnal Akuntansi Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Jurnal RAK (Riset Akuntansi Keuangan) Jurnal ASET (Akuntansi Riset) Indonesian Journal of Community Services eCo-Buss The Indonesian Journal of Accounting Research Jurnal Ilmiah Sultan Agung Journal of Innovative and Creativity Jurnal Riset Ilmu Akuntansi
Kiryanto Kiryanto
Fakultas Ekonomi Universitas Islam Sultan Agung, Indonesia
Religion Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Nursing Public Health Social Sciences Other

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Pengaruh Persepsi Manajer atas Informasi Akuntansi Keuangan terhadap Keberhasilan Perusahaan Kecil Kiryanto Kiryanto; Dedi Rusdi; Sutapa Sutapa
The Indonesian Journal of Accounting Research Vol 4, No 2 (2001): JRAI May 2001
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.59

Abstract

The objective of this research is to find whether or not the internal factors such as learning process, motivation, and personality might influence againts the manager’s perception on the financial accounting information and to know whether the existing perception might influence againts the success of managing small bussines.This research is undertaken in the Small Business Environment Bugangan Semarang. The collection of data is done by providing questionaire to the collected manager’s and by interviewing  to complete the required data. The collected data will be processed by SPSS and be analyzed by regression analysis.The result of this analysis may show that learning process, motivation, and personality which become the intenal factors together have a positif influence againts the manager’s perception on financial accounting information. Furthermore, the result of this analysis may also show that the manager’s perseption on financial accounting information has a positif influence againts the success small bussines.
Analisis Perubahan Tarif Pajak Terhadap Penghindaran Pajak Kiryanto Kiryanto
Monex: Journal of Accounting Research Vol 11, No 2 (2022)
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Politeknik Harapan Bersama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30591/monex.v11i2.3416

Abstract

Tujuan penelitian ini untuk menganalisis pengaruh perubahan tarif pajak perusahaan terhadap perilaku penghindaran pajak. Populasi dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Teknik pengambilan sampel yang digunakan adalah purposive sampling dan diperoleh sampel sebanyak 49 sedangkan data yang diolah adalah 147. Alat analisis yang digunakan adalah uji beda Non Paramaratrix T-test. Penghindaran pajak dalam penelitian ini diukur dengan menggunakan tiga pengukuran, yaitu: Cash Effective Tax Rate, Current Effective Tax Rate, serta Book Tax Gap. Hasil penelitian ini menunjukkan bahwa terdapat perbedaan perilaku penghindaran pajak sebelum dan sesudah perubahan tarif pajak badan. Penghindaran pajak yang diukur dengan Current Cash ETR dan ETR menunjukkan bahwa perilaku penghindaran pajak semakin tinggi atau meningkat setelah adanya perubahan tarif pajak badan. Sedangkan pengukuran dengan Book Tax Gap menunjukkan bahwa perilaku penghindaran pajak semakin rendah atau berkurang setelah adanya perubahan tarif pajak badan
Reinforce Corporate Social Responsibility through Earnings Management Chrisna Suhendi; Luluk Muhimatul Ifada; Kiryanto Kiryanto
Jurnal ASET (Akuntansi Riset) Vol 14, No 1 (2022): JURNAL ASET (AKUNTANSI RISET) JANUARI-JUNI 2022
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v14i1.41872

Abstract

The determinants of companies in applying CSR are leverage and earnings management. Empirical evidence so far has produced conflicting evidence about the relationship between leverage, earnings management, and CSR. This study aims to identify the effect of leverage and earnings management on corporate social responsibility. This study also examines earnings management as a mediating variable. This research was conducted on 179 manufacturing companies for three periods, since 2017-2019. Multiple linear regression method was used to analyze this research. Statistical t-test (partial) was carried out for the used of hypothesis testing. The results of this study indicate that leverage has a negative and significant effect on earnings management. In addition, leverage has a positive and significant impact on corporate social responsibility. The mediation results between leverage on corporate social responsibility through earnings management show that earnings management in this study cannot mediate the relationship between the board of commissioners and leverage on corporate social responsibility. These findings are helpful for investors and policymakers. Investors are advised not to trust companies involved in CSR projects and provide transparent financial reports. Because companies can manipulate earnings and provide less accurate financial reports to shareholders, CSR projects must be assessed for credibility carefully. Thus, policymakers should have some guidelines on actual CSR disclosure, not just statements, because it may deceive stakeholders.
The Assistance in Household Financial Governance through the Maqashid Sharia Approach during the Covid-19 Pandemic Kiryanto Kiryanto; Provita Wijayanti; Indri Kartika; Muhammad Jafar Shodiq; Dista Amalia
Indonesian Journal of Community Services Vol 4, No 2 (2022): November 2022
Publisher : Universitas Islam Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/ijocs.4.2.169-175

Abstract

Pengabdian masyarakat ini bertujuan untuk memperkenalkan tatakelola keuangan rumah tangga dengan pendekatan maqosid sharia pada majelis Ta’lim Aisiyah Pucang Gading  Demak Jawa Tengah. Pelaksanaan kegiatan pengabdian melalui beberapa tahapan yaitu Observasi, penentuan target mitra, sosialisasi dan pendampingan secara offline dengan mematuhi protokol kesehatan Kelompok mitra dapat memahami dan menerapkan tata kelola keuangan Rumah tangga berdasarkan pendekatan maqosid sharia untuk penjagaan jiwa, agama, akal,keturunanan dan harta dalam skala priritas kebutuhan serta impian keluarga yaitu kebutuhan dzaruriyat,hajiyat dan tahsiniyat.Perencanaan keuangan berdasarkan Maqoshid Sharia yang dikemas dalam Islamic Financial Planning (IFP) harus hadir untuk menata ulang perencanaan keuangan individu maupun keluarga agar tetap sustainable di pandemi Covid-19. Memperkuat ketahanan keuangan keluarga kelompok Majelis Ta'lim di masa pandemi Covid 19 dengan optimalisasi penerapan maqosid sharia dan akuntansi keluarga.This community service aims to introduce household financial governance with Maqashid Sharia approach to Majelis Ta'lim Aisyiyah, Pucang Gading, Demak, Central Java. The implementation of these community service activities is through several stages, namely observation, determining target partners, socialization, and offline assistance by complying with the health protocols. Partner groups can understand and implement household financial governance based on Maqashid Sharia approach for the protection of life, religion, mind, offspring, and assets on a priority scale for family needs and dreams, namely dzaruriyat, hajiyat and tahsiniyat needs. The financial planning based on Maqashid Sharia packed in Islamic Financial Planning (IFP) should be present to rearrange individual and family financial planning to remain sustainable during the Covid-19 pandemic. Strengthening the financial resilience of Majelis Ta'lim family group during Covid-19 pandemic by optimizing the implementation of Maqashid Sharia and family accounting.
Analysis of The Role of The Independent Auditor on Reducing Time Lags in Financial Reporting and Earnings Management Kiryanto Kiryanto; Lisa Kartikasari; Anggi Gita Cahyani; Agus Triyani
Jurnal Akuntansi Indonesia Vol 12, No 2 (2023): Jurnal Akuntansi Indonesia
Publisher : Universitas Islam Sultan Agung (UNISSULA), Faculty of Economics, Department of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/jai.12.2.182-190

Abstract

ABSTRACT This study aims to analyze differences in the timeliness of financial reporting and earnings management in terms of auditor quality in manufacturing companies on the Indonesia Stock Exchange. based on the purposive sampling technique, a sample of 37 companies was obtained so that for 3 years of observation the data processed were 111. The hypothesis was tested using the Independent Samples Test different test. The results showed that there was no difference in the level of audit delay between companies audited by big four auditors or not. Meanwhile, the level of corporate earnings management audited by the big four or not the big four shows different results. This shows that the role of independent auditors in reducing earnings management is successful. Keywords: Auditor Quality, Audit Delay and Earnings Management
Empirical Analysis of the Effect of Board of Commissioners and Profitability on Corporate Social Disclosure: Profit Management as Mediation Kiryanto, Kiryanto; Ummah, Fatuwa Tul
Jurnal Ekonomi dan Bisnis Vol 25, No 1 (2024): JURNAL EKONOMI DAN BISNIS
Publisher : Department of Management, Faculty of Economics, Universitas Islam Sutan Agung, Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/ekobis.25.1.%p

Abstract

This study aims to analyze the impact of mediating earnings management on the relationship between corporate governance, profitability and corporate socials responsibility. Specifically analyzing the impacts of the boards of commissioners on corporate social responsibility and earning management and the impact of earnings management on corporates social responsibility. The population of this research is a manufacturing company listed on the Indonesia Stock Exchange (IDX) with a purposive sampling technique and obtained a sample of 63 with 189 data. The results show that profitability has a negative effect on earning management. Likewise, the boards of commissioner and profitability have a significant positive effect on Corporate Social Responsibility (CSR). Meanwhile the board of commissioners and earnings management have no effect on corporate social responsibility. Earnings management is also unable to mediate the relationship between the board of commissioners and profitability to corporate social responsibility. This research contributes to the field of accounting, especially to the theory of how the relationship between corporate governance, profit management and corporate social responsibility. The results of this study also contribute to the importance of profit for the company in order to increase the company's corporate social responsibility.
Maqasid Sharia-Based Performance Improvement Model: A Case Study in Islamic Banks in Indonesia Kartika, Indri; Kiryanto, Kiryanto; Cahyaningtyas, Rahayu Nur
IJIBE (International Journal of Islamic Business Ethics) Vol 7, No 1 (2022): March 2022
Publisher : UNISSULA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/ijibe.7.1.16-29

Abstract

This study aims to develop and analyze a maqosid sharia-based performance improvement model for Islamic banks in Indonesia. First, a comprehensive and relevant literature review is carried out to form a performance improvement model based on maqasid sharia. Furthermore, the model is tested empirically using statistical tests. The results show that Islamic social reporting (ISR) has a positive role in increasing maqasid sharia. Islamic corporate governance (ICG) likewise has a positive function in expanding Islamic social reporting. Islamic social reporting (ISR) does not mediate the relationship between Islamic corporate governance (ICG) and maqasid sharia. Islamic social reporting (ISR) does not mediate the relationship between Islamic corporate governance (ICG) and maqasid sharia. The implication of this result shows that Islamic commercial banks should give more consideration to the level of accomplishment of maqasid sharia, with the application of Islamic corporate governance (ICG) and the better implementation of Islamic social reporting (ISR) under the objectives of sharia banks. Regulators need to make policies in the form of incentives for Islamic banking to carry out their operations optimally and further realize maqasid sharia. The findings of this research have implications for policymakers, the need for a policy on the mandatory implementation of Islamic corporate governance (ICG). This study builds a model that can improve performance based on Islamic maqosid in Islamic banks in Indonesia.
Analisis Perbandingan Kinerja Keuangan Perbankan Listed di BEI Selama Pandemi dan Sesudah Pandemi Covid-19 Periode Tahun 2020-2024 Rani, Anjar Kumala; Kiryanto, Kiryanto
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 14 No. 4 (2025): Jurnal Maneksi (Management Ekonomi Dan Akuntansi)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v14i4.3437

Abstract

Introduction: This study uses CAR, NPL, LDR, BOPO, and ROA variables to analyze comparative financial performance. This study focuses on banking firms that were listed on the Indonesia Stock Exchange (IDX) during the period from 2020 to 2024.Methods: This research is a quantitative study with a comparative approach, processing data using SPSS 27.00 software and using the Wilcoxon Signed Rank test. Secondary data comes from documentation studies of the Indonesian Stock Exchange, companies’ annual financial reports, and other official sources.Results: Purposive sampling was used to select 26 banking companies as samples that met the research requirements. The research findings showed no significant differences in the CAR ratio between the pandemic and post-pandemic periods, reflecting the banking sector’s ability to maintain capital stability amid economic pressures. However, there were significant differences in the NPL, LDR, BOPO, and ROA ratios. During the pandemic, increases in NPLs and BOPO occurred due to decreased debtor repayment capacity and increased risk management costs, while decreases in LDR and ROA occurred due to weakened credit demand and increased operational costs and credit risk.Conclusion and suggestion: This research shows that the COVID-19 pandemic has significantly impacted banking financial performance. These findings are expected to serve as a reference for banking industry players, investors, and regulators in developing post-COVID-19 policy strategies. Keywords: CAR, NPL, LDR, BOPO, ROA, Financial Performance, Pandemic Covid-19
PENGARUH PROFITABILITAS DAN CAPITAL INTENSITY TERHADAP TAX AVOIDANCE DENGAN LEVERAGE SEBAGAI VARIABEL INTERVENING (Studi Pada Perusahaan Manufaktur Sektor Makanan dan Minuman Yang Terdaftar di Bursa Efek Indonesia Tahun 2022– 2024) Purwaningish, Fadkur Rohmahdiah; Kiryanto, Kiryanto
Jurnal Ilmiah Penelitian Mahasiswa Vol 4, No 4 (2025): DESEMBER 2025
Publisher : Jurnal Ilmiah Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh profitabilitas dan capital intensity terhadap tax avoidance dengan leverage sebagai variabel intervening pada perusahaan manufaktur sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2022–2024. Variabel profitabilitas diukur menggunakan Return on Assets (ROA), capital intensity menggunakan rasio aset tetap terhadap total aset, leverage menggunakan Debt to Asset Ratio (DAR), dan tax avoidance menggunakan Effective Tax Rate (ETR). Metode penelitian yang digunakan adalah pendekatan kuantitatif dengan teknik analisis jalur (path analysis) melalui dua model regresi linier berganda. Sampel penelitian terdiri dari 25 perusahaan dengan total 75 observasi yang dipilih menggunakan metode purposive sampling. Hasil penelitian menunjukkan bahwa: (1) profitabilitas tidak berpengaruh signifikan terhadap tax avoidance; (2) capital intensity tidak berpengaruh signifikan terhadap tax avoidance; (3) leverage tidak berpengaruh signifikan terhadap tax avoidance; (4) leverage tidak memediasi hubungan antara profitabilitas dan tax avoidance; serta (5) leverage tidak memediasi hubungan antara capital intensity dan tax avoidance. Secara keseluruhan, hasil penelitian ini mengindikasikan bahwa praktik tax avoidance pada perusahaan sektor makanan dan minuman tidak dipengaruhi oleh tingkat profitabilitas, intensitas modal, maupun struktur pendanaan melalui utang.Kata Kunci: Profitabilitas, intensitas modal, leverage, penghindaran pajak perusahaan manufaktur.
PENGARUH PENGUNGKAPAN SUSTAIBLITY REPORT, EMISI KARBON, KINERJA LINGKUNGAN TERHADAP NILAI PERUSAHAAN DENGAN UKURAN PERUSAHAAN SEBAGAI MODERASI PADA PERUSAHAAN MANUFAKTUR INDONESIA Akmal Yuma Purwono; Kiryanto Kiryanto
Journal of Innovative and Creativity Vol. 6 No. 1 (2026)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v6i1.7942

Abstract

Perusahaan manufaktur di Indonesia menghadapi tekanan meningkat untuk memaksimalkan nilai perusahaan sambil menangani isu keberlanjutan di tengah rendahnya tingkat pelaporan ESG. Penelitian ini bertujuan menganalisis pengaruh pengungkapan sustainability report, emisi karbon, dan kinerja lingkungan terhadap nilai perusahaan dengan ukuran perusahaan sebagai variabel moderasi pada perusahaan manufaktur terdaftar di BEI periode 2022-2024. Menggunakan pendekatan kuantitatif dengan regresi linear berganda, populasi meliputi seluruh perusahaan manufaktur di BEI, dengan sampel purposive 33 perusahaan (99 observasi). Data sekunder dari laporan keuangan dan pengungkapan keberlanjutan dianalisis melalui SPSS 27, termasuk uji asumsi klasik, uji t, uji F, dan R². Hasil menunjukkan pengungkapan sustainability report berpengaruh negatif signifikan terhadap nilai perusahaan (sig=0,000), sedangkan emisi karbon dan kinerja lingkungan tidak signifikan. Ukuran perusahaan memoderasi negatif hubungan sustainability report dan emisi karbon, namun tidak kinerja lingkungan. Secara simultan, variabel menjelaskan 37,4% variasi nilai perusahaan. Kesimpulannya, pengungkapan ESG substantif di luar kepatuhan diperlukan untuk hindari sinyal negatif investor.
Co-Authors Agus Triyani Agus Triyani Akmal Yuma Purwono Alfiana Rohmatika Anggi Gita Cahyani Astriani, Devi Ayu Ning Tyas Ayudia Hanung Diniar Cahyaningtyas, Rahayu Nur Chrisna Suhendi Dedi Rusdi, SE,MSi,Akt Dista Amalia Dyah Ayu Kusumawati Edy Suprianto Farikha Amilahaq Huda, Fathin Kamalia Zulfa Indri Atik Lestari Indri Kartika Indri Kartika, Indri Luluk Muhimatul Ifada Mas'ud Basyri Muhammad Ja'far Shodiq Muhammad Jafar Shodiq Mutoharoh Mutoharoh Nindika Ayulinar Putri Susanti Nisa' Uzlifat Nashruah Provita Wijayanti Purwaningish, Fadkur Rohmahdiah Rani, Anjar Kumala Septiawati, Rohma Suhita Whini Setyahuni Sutapa Sutapa Sutapa Sutapa Ummah, Fatuwa Tul Villia Nikmatul Khasanah Zainal Alim Adiwijaya