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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
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.
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.
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
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
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 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 Muhammad Ja'far Shodiq Muhammad Jafar Shodiq Mutoharoh Mutoharoh Nisa' Uzlifat Nashruah Provita Wijayanti Purwaningish, Fadkur Rohmahdiah Putri Susanti, Nindika Ayulinar Rani, Anjar Kumala Septiawati, Rohma Suhita Whini Setyahuni Sutapa Sutapa Sutapa Sutapa Ummah, Fatuwa Tul Villia Nikmatul Khasanah Zainal Alim Adiwijaya