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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 ) Monex: Journal of Accounting Research Akuisisi : Jurnal Akuntansi Jurnal RAK (Riset Akuntansi Keuangan) Jurnal ASET (Akuntansi Riset) Jurnal Akuntansi dan Bisnis Indonesian Journal of Community Services eCo-Buss The Indonesian Journal of Accounting Research Journal of Innovative and Creativity
Kiryanto Kiryanto
Fakultas Ekonomi Universitas Islam Sultan Agung, Indonesia
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics 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
Antecedents and Consequences of Tax Avoidance on Company Value Kiryanto, Kiryanto; Putri Susanti, Nindika Ayulinar
Jurnal Akuntansi Indonesia Vol 13, No 1 (2024): 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.13.1.29-42

Abstract

ABSTRACTThe research aims to determine the influence of corporate social responsibility and audit quality variables on company value which is mediated by tax avoidance. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange (BEI) in 2018-2021. Sampling used a purposive sampling method anda obtained 66 company samples. The analysis technique used in SmartPLS 3.29 programs. The research results show that CSR disclosure has no effect on taxeavoidance, but auditequality has negative and significant effect on taxeavoidance. Apart from that, CSRsdisclosure has no effect on company value, while audit qualityyhas a positive and significanteeffect on company value. Even though the research result show that tax avoidance has an effect on company value, tax avoidance is not able to mediate the relationship between CSR disclosure and audit quality on company value. The contribution of this research is to add to the literature review regarding Tax Avoidance researchKeyword : Tax Avoidance, Firm Value, Audit Quality, Corporate Social Responsibility ABSTRAKPenelitian ini bertujuan untuk mengetahui pengaruh variabel tanggung jawab sosial perusahaan dan kualitas audit terhadap nilaiiperusahaan yang dimediasi oleh penghindaran pajak. Populasi dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2018-2021. Pengambilan sampel menggunakan metode purposive sampling sehingga diperoleh 66 sampel perusahaan. Teknik analisis yang digunakan dalam penelitian ini adalah SmartPLS 3.29. Hasil penelitian menunjukkan bahwa pengungkapan CSR tidak berpengaruh terhadap penghindaranppajak, namun kualitas audit berpengaruh negatif dan signifikan terhadap penghindaran pajak. Selain itu pengungkapan CSR tidak berpengaruh terhadap nilai perusahaan, sedangkan kualitas audit berpengaruh positif dan signifikan terhadap nilai perusahaan. Meskipun hasil penelitian menunjukkan bahwa penghindaran pajak berpengaruh terhadap nilai perusahaan, namun penghindaran pajak tidak mampu memediasis hubungan antara pengungkapan CSR dan kualitas audit terhadap nilai perusahaan. Kontribusi penelitian ini adalah menambah kajian literatur tentan penelitian Tax AvoidanceKata Kunci : Tax Avoidance, Firm Value, Audit Quality, Corporate Social Responsibility
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.
Analisis Pengaruh Corporate Social Responsibility dan Good Corporate Governance Terhadap Tax Avoidance Dyah Ayu Kusumawati; Kiryanto, Kiryanto
eCo-Buss Vol. 7 No. 3 (2025): eCo-Buss
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/eb.v7i3.2122

Abstract

  Studi ini dimaksudkan untuk mengkaji serta menganalisis dampak adanya Corporate Social Responsibility (CSR), kepemilikan institusional, komite audit, dan kualitas audit terhadap penghindaran pajak dengan leverage dan pertumbuhan penjualan sebagai variabel kontrol. Studi ini menggunakan pendekatan kuantitatif dengan penggunaan data sekunder. Penelitian sebelumnya berfokus pada perusahaan di sektor perdagangan, jasa dan investasi (2016-2018), sementara studi ini meneliti perusahaan yang terdaftar di BEI pada tahun 2020-2022. Metode sampling dilakukan dengan pendekatan purposive sampling yang menghasilkan 85 perusahaan sebagai sampel kajian. Data studi yang dipergunakan diperoleh dari laporan tahunan perusahaan yang diakses melalui situs web resmi perusahaan dan BEI. Analisis data dilakukan dengan memggunakan teknik analisis regresi linier berganda melaui SPSS 26 untuk mengkaji hipotesis yang diajukan. Penelitian ini membedakan hasil dengan penelitian sebelumnya dengan penambahan variable komite audit. Dari hasil analisis yang telah dilakukan, diperoleh hasil bahwa CSR tidak dapat menjelaskan  penghindaran pajak begitu juga dengan komite audit yang tidak mampu menjelaskan penghindaran pajak. Sedangkan kepemilikan institusional dan kualitas audit mmeiliki implikasi negatif dan signifikan terhadap penghindaran pajak.
Pengaruh Tata Kelola Perusahaan Terhadap Kualitas Laba dengan CSR Sebagai Variabel Intervening Basyri, Mas'ud; Kiryanto, Kiryanto
Jurnal Akuntansi Indonesia Vol 14, No 1 (2025): 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.14.1.37-51

Abstract

AbstractThis study aims to analyze the influence of the board of commissioners, board of directors, and audit committee on earnings quality, with Corporate Social Responsibility (CSR) as an intervening variable. The sample consists of publicly listed companies included in the LQ-45 index for the 2020–2023 period, selected using the purposive sampling method, resulting in a total of 27 companies. The analyzed data is secondary data obtained from the official websites of the Indonesia Stock Exchange and the sampled companies. Hypothesis testing was conducted using the Partial Least Square (PLS) method. The findings indicate that the board of commissioners has a positive effect on CSR disclosure, while the board of directors has a negative effect. Meanwhile, the audit committee does not influence CSR disclosure. Furthermore, the board of commissioners and the board of directors do not affect earnings quality, whereas the audit committee has a significant impact on earnings quality. This study also finds that CSR negatively affects earnings quality. Overall, the independent variables do not influence earnings quality through CSR disclosure.Keywords: board of commissioners, board of directors, audit committee, CSR, earnings quality  ABSTRAKTujuan studi ini untuk menganalisis pengaruh dewan komisaris, dewan direksi, dan komite audit terhadap kualitas laba dan CSR sebagai variabel intervening. Sampel diambil dari sejumlah perusahaan publik pada indeks LQ-45 periode 2020–2023, dipilih melalui metode purposive sampling, kemudian menghasilkan 27 perusahaan. Data yang dianalisis merupakan data sekunder dari situs resmi Bursa Efek Indonesia dan situs perusahaan sampel. Pengujian dilakukan menggunakan metode Partial Least Square (PLS). Temuan penelitian menampilkan sejumlah variable seperti dewan komisaris pengaruh positif terhadap pengungkapan CSR, sedangkan dewan direksi berpengaruh negatif. Di sisi lain, komite audit tidak menunjukkan pengaruh pada pengungkapan CSR. Selanjutnya, dewan komisaris dan dewan direksi tidak memengaruhi kualitas laba, namun komite audit berpengaruh signifikan pada kualitas laba. Studi ini juga menemukan bahwa CSR mempunyai pengaruh negatif bagi kualitas laba. Secara keseluruhan, variabel independen tidak memengaruhi kualitas laba melalui pengungkapan CSR.Kata kunci: dewan komisaris, dewan direksi, komite audit, CSR, kualitas laba
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 Basyri, Mas'ud Chrisna Suhendi Dedi Rusdi, SE,MSi,Akt Dista Amalia DYAH AYU KUSUMAWATI Edy Suprianto Farikha Amilahaq Indri Atik Lestari Indri Kartika Luluk Muhimatul Ifada Muhammad Ja'far Shodiq Muhammad Jafar Shodiq Mutoharoh Mutoharoh Nisa' Uzlifat Nashruah Provita Wijayanti Putri Susanti, Nindika Ayulinar Septiawati, Rohma Suhita Whini Setyahuni Sutapa Sutapa Ummah, Fatuwa Tul Villia Nikmatul Khasanah Zainal Alim Adiwijaya