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All Journal Signifikan : Jurnal Ilmu Ekonomi Jurnal Keuangan dan Perbankan Akuntansi Krida Wacana Journal of Consumer Science Accounting Analysis Journal Jurnal Pendidikan Ekonomi & Bisnis Journal of Consumer Sciences JURNAL DINAMIKA MANAJEMEN DAN BISNIS Jurnal Bina Praja Inovasi : Jurnal Ekonomi, Keuangan, dan Manajemen JRMSI - Jurnal Riset Manajemen Sains Indonesia Jurnal Ilmiah Wahana Akuntansi IJoASER (International Journal on Advanced Science, Education, and Religion) Aptisi Transactions on Technopreneurship (ATT) AKURASI: Jurnal Riset Akuntansi dan Keuangan Jurnal Ekonomi Manajemen Jurnal Revenue : Jurnal Ilmiah Akuntansi Indonesian Journal of Economy, Business, Entrepreneuship and Finance (IJEBEF) International Journal of Engagement and Empowerment (IJE2) International Journal of Education, Social Studies, And Management (IJESSM) Transekonomika : Akuntansi, Bisnis dan Keuangan Journal Of World Science Jurnal Al-Qiyam Jurnal Tana Mana International Journal of Multidisciplinary Research and Literature (IJOMRAL) Jurnal Ekonomi Bisnis dan Akuntansi CASHFLOW : CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL) Journal of International Conference Proceedings PERDULI: Jurnal Pengabdian kepada Masyarakat Return : Study of Management, Economic and Bussines Jurnal Mutiara Ilmu Akuntansi Jurnal Bisnis, Manajemen, dan Keuangan Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Jurnal Akuntansi, Perpajakan dan Auditing Jurnal Akuntansi Jurnal Pendidikan Ekonomi, Perkantoran, dan Akuntansi INOVASI: Jurnal Ekonomi, Keuangan, dan Manajemen CARONG: Jurnal Pendidikan, Sosial dan Humaniora Akurasi
Unggul Purwohedi
Universitas Negeri Jakarta
Religion Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Physics Social Sciences Other

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Analysis Of Audit Fee Determinants In Manufacturing Companies In Indonesia Stock Exchange Lasniroha, Magdalena; Purwohedi, Unggul; Handarini, Dwi
Jurnal Akuntansi, Perpajakan dan Auditing Vol 3 No 1 (2022): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0301.13

Abstract

This study's objective is to investigate and offer empirical evidence concerning the impact of the Independent Board of Commissioners, Company Profitability, Company Complexity, Company Risk, and Internal Audit Function on Audit Fee. In this study, the population comprised of 153 Manufacturing Companies listed between 2017 and 2019 on the Indonesia Stock Exchange (IDX). In addition, the number of observations in this study comprised of 78 observations from 26 manufacturing companies listed on the IDX between 2017 and 2019, which were selected based on the sample selection criteria and the outcomes of theclassical assumption test. Multiple regression equations were used to examine the study's data. Audit fees were not significantly affected by independent commissioners, company risk, or the internal audit function. It is evident from these data that the auditor's determination of the magnitude of the audit fee is influenced by the firm's level of profitability and complexity; consequently, the company must consider its complexity and financial performance to ensure that the audit fees it pays are suitable
Pengaruh Profitabilitas, Leverage, Kepemilikan Publik dan Institusional Terhadap Pengungkapan Lingkungan Fathurohman, Muhammad; Purwohedi, Unggul; Armeliza, Diah
Jurnal Akuntansi, Perpajakan dan Auditing Vol 3 No 1 (2022): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0301.15

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh dari profitabilitas, leverage, kepemilikan publik, dan kepemilikan institusional terhadap pengungkapan lingkungan. Metode pengambilan sampel untuk penelitian ini menggunakan metode purposive sampling. Penelitian ini menggunakan sumber data sekunder, diantaranya adalah laporan keuangan, laporan tahunan dan/atau laporan keberlanjutan perusahaan. Populasi penelitian ini adalah perusahaan consumer non-cyclical yang tercatat di Bursa Efek Indonesia dalam periode tahun 2018 hingga tahun 2020. Data yang diperoleh untuk penelitian ini adalah 65 perusahaan consumer non-cyclical dengan total sampel sebanyak 195 sampel. Setelah data outlier dihilangkan, didapatkan 117 sampel untuk dianalisis. Penelitian ini dianalisis memakai analisis regresi data panel. Hasil penelitian memperlihatkan bahwa kepemilikan publik berpengaruh positif terhadap pengungkapan lingkungan dan leverage berpengaruh negatif terhadap pengungkapan lingkungan. Sementara profitabilitas dan kepemilikan institusional tidak berpengaruh terhadap pengungkapan lingkungan.
Pengaruh TQM Terhadap Kinerja UMKM dengan Mediasi Keunggulan Bersaing Rahmawati, Desy; Purwohedi, Unggul; Prihatni, Rida
Jurnal Akuntansi, Perpajakan dan Auditing Vol 3 No 2 (2022): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0302.02

Abstract

Penelitian ini memiliki tujuan untuk menguji dan menganalisis pengaruh Total Quality Management (TQM) terhadap kinerja UMKM, menguji dan menganalisis pengaruh TQM terhadap keunggulan bersaing, menguji dan menganalisis pengaruh keunggulan bersaing terhadap kinerja UMKM, serta menguji dan menganalisis pengaruh TQM terhadap kinerja UMKM dengan mediasi keunggulan bersaing. Metode penelitian menggunakan pendekatan kuantitatif dengan teknik pengambilan sampel non-probability sampling berupa purposive sampling. Data primer penelitian melalui pengumpulan kuesioner yang diperoleh dari total sampel sebanyak 70 Pemilik UMKM di Kecamatan Pademangan, Jakarta Utara. Penelitian menggunakan teknik analisis data berupa analisis statistik deskriptif dan analisis statistik inferensial melalui PLS-SEM pada SmartPLS 3.0. Hasil penelitian menyimpulkan bahwa (1) TQM secara signifikan memiliki pengaruh positif terhadap kinerja UMKM; (2) TQM secara signifikan memiliki pengaruh positif terhadap keunggulan bersaing; (3) Keunggulan bersaing secara signifikan memiliki pengaruh positif terhadap kinerja UMKM; serta (4) Keunggulan bersaing memediasi hubungan TQM terhadap kinerja UMKM secara signifikan memiliki pengaruh positif. Penelitian ini memberikan kontribusi terhadap hasil temuan yang didapatkan untuk penelitian yang sejalan dan memberikan kontribusi terhadap Resource Based View Theory dan Dynamic Theory of Strategy. Selain itu, penelitian ini memberikan implikasi terhadap Pelaku UMKM untuk bisa menerapkan sistem TQM dalam usaha agar mampu bersaing secara kompetitif yang dapat meningkatkan kinerja usaha.
Pengaruh Struktur Modal dan Profitabilitas terhadap Nilai Perusahaan dengan Ukuran Perusahaan sebagai Variabel Moderasi Rachmadevi, Gita Astika; Purwohedi, Unggul; Ulupui, I Gusti Ketut Agung
Jurnal Akuntansi, Perpajakan dan Auditing Vol 4 No 1 (2023): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0401.07

Abstract

The purpose of this study is to test and analyze the effect of capital structure and profitability on company value with company size as moderating variable. This study used secondary data from financial report in the mining sector and basic industry and chemicals sector in 2019-2021 using a purposive sampling method. Based on the criteria, the sample used for this study was 48 companies in the mining sector and 68 companies in the basic industry and chemicals sector. The analysis technique used is panel data regression analysis using software EViews. The results showed that capital structure has a positive effect on the company value, profitability has a negative effect on the company value, company size has a negative effect on the company value, company size is able to moderate the effect of capital structure on company value, and company size is able to moderate the effect of profitability on company value.
Good Corporate Governance dan Corporate Social Responsibility terhadap Kinerja Perusahaan dengan Gender Diversity sebagai Variabel Moderasi Annisa, Diana; Sumiati, Ati; Purwohedi, Unggul
Jurnal Akuntansi, Perpajakan dan Auditing Vol 4 No 1 (2023): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0401.08

Abstract

This study aims to determine the effect of good corporate governance and corporate social responsibility on company performance with gender diversity as a moderating variable in the Basic and Chemical Industry Sectors listed on the Indonesia Stock Exchange for the 2020-2021 period. This study uses quantitative methods with secondary data sourced from the company's annual report and sustainability report. The research sample of 54 companies was selected using simple random sampling technique. The data analysis techniques used include multiple linear regression analysis and moderation, as well as hypothesis testing. The results showed that the independent board of commissioners (X1) had a significant positive effect on company performance, the audit committee (X2) had a significant negative effect on company performance. Meanwhile, managerial ownership (X3) and corporate social responsibility (X4) have no effect on company performance. In addition, gender diversity (z) is able to moderate the effect of independent commissioners and audit committees on company performance and gender diversity (Z) is not able to moderate the effect of managerial ownership and corporate social responsibility on company performance.
Pengaruh Agresivitas Pajak, Leverage, dan Umur Perusahaan terhadap Pengungkapan Corporate Social Responsibility (CSR) Hanna, Laurencia Audrey; Prihatni, Rida; Purwohedi, Unggul
Jurnal Akuntansi, Perpajakan dan Auditing Vol 4 No 2 (2023): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0402.02

Abstract

The purpose of this research is to examine and analyze the effect of tax aggressiveness on corporate social responsibility disclosure, the effect of leverage on corporate social responsibility disclosure, and the effect of firm age on corporate social responsibility disclosure. The sampling technique used in this study was purposive sampling. Researchers used secondary data, namely from annual reports and sustainability reports of mining companies listed on the Indonesia Stock Exchange from 2020 to 2022. The data analysis technique in this study used panel data regression through data processing carried out in Eviews 12 software. The results obtained in this study are as follows: (a) Tax aggressiveness has no significant effect on corporate social responsibility disclosure; (b) Leverage has no significant effect on corporate social responsibility disclosure; and (c) Company age has a positive and significant effect on corporate social responsibility disclosure.
Pengaruh Intellectual Capital Disclosure, Keputusan Investasi, Struktur Modal, dan Kebijakan Dividen terhadap Nilai Perusahaan Darmawan, Aulia; Purwohedi, Unggul; Sariwulan, Rd. Tuty
Jurnal Akuntansi, Perpajakan dan Auditing Vol 4 No 1 (2023): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0401.14

Abstract

The purpose of this research is to see the effect of Intellectual Capital Disclosure, Investment Decisions, Capital Structure, and Dividend Policy on Firm Value. The population in this study are food and beverage manufacturing companies listed on the Indonesia Stock Exchange for the 2018-2020 period. This study used a purposive sampling method and obtained 17 sample companies. This study uses multiple linear regression analysis method which is processed using the IBM SPSS Statistics 26 application. The results of this study indicate that disclosure of intellectual capital has no effect on firm value. investment decisions have a positive effect on firm value. Capital structure has a negative effect on firm value. Dividend policy has a positive effect on firm value.
Pengaruh Kepemilikan Manajerial, Kepemilikan Asing, dan Likuiditas terhadap Pengungkapan Laporan Keberlanjutan Fatihah, Inggit Ukhti; Unggul Purwohedi; Etty Gurendrawati
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 4 No. 2 (2023): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0402.14

Abstract

The purpose of this study is to analyze and test the influence of managerial ownership, foreign ownership, and liquidity on the disclosure of sustainability reporting, this study was conducted on non-financial companies listed on the Indonesia Stock Exchange for the period 2020-2021. The purposive sampling method was used as a sampling technique with 52 selected companies from all non-financial companies listed on the Indonesia Stock Exchange in 2020-2021. The data is processed by regression analysis of panel data with the Eviews 12 program. The results of this study show that foreign ownership and liquidity have a significant effect on the disclosure of sustainability reports. While managerial ownership has no effect whatsoever on the disclosure of sustainability reports.
Pengaruh Firm Growth dan Total Asset Turnover Terhadap Kinerja Keuangan Savitri, Rachmalia Jeany; Purwohedi, Unggul; Zakaria, Adam
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 4 No. 3 (2023): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0403.03

Abstract

This research aims to determine the effect of sales growth, asset growth, and total asset turnover on financial performance. The research uses secondary data in the form of financial statements that can be seen on the Indonesia Stock Exchange (IDX) website. The population in this research is manufacturing companies listed on the IDX in 2021 - 2022. This research used purposive sampling techniques to produce a sample of 96 companies. The method used in this research is quantitative method. This research used descriptive statistical analysis techniques and panel data regression analysis. The research was processed using Eviews 12 software. The results of this research show that sales growth negatively affects financial performance. Asset growth has a positive effect on financial performance. Meanwhile, total asset turnover does not affect financial performance.
Pengaruh Profitabilitas, Aset Pajak Tangguhan, Pajak Kini dan Perencanaan Pajak terhadap Manajemen Laba Nur Hasanah, Alifa Shafiya; Indra Pahala; Unggul Purwohedi
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 5 No. 1 (2024): Jurnal Akuntansi, Perpajakan, dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0501.01

Abstract

The study's goal was to examine how profitability, deferred tax assets, current tax expenses, and tax planning affect profit management. The population for the study was made up of property and real estate companies listed on the Indonesian Stock Exchange (IDX) from 2020 to 2022. This study method used a quantitative method with data in the form of financial reports available on the IDX website. Samples selected using purposive sampling techniques and produced 66 observational data. Data is processed using SPSS applications and analyzed using logistic regression analysis. This research uses secondary data taken from the company's financial statements. Based on the analysis of this study, it is possible to conclude that the current tax expense has a positive and significant influence on profit management, profitability has a negative and significant influence on profit management, and deferred tax assets and tax planning are not significant to profit management.
Co-Authors Abrori, Ali Achmad Fauzi Aditya Pratama Afiffah, Annida Akbar Kurnianto Aldy Nova Ramadhoni Andini Sih Afsari Utami Andre Yulius Sahat Nauli Sitompul Andri Setyanto Nugroho Andri Setyato Nugroho Anis Alfi Annida Afiffah Annisa, Diana Arbi Sukma Jaya Ari Warokka Ari Warokka Armeliza, Diah Ati Sumiati ATI SUMIATI, ATI Aurellie Zulfa Islamy Brigita Wahyu Yuliarti Budi Santoso Choirul Anwar Christian Wiradendi Wolor Clara Irdyan Febrianny Corry Yohana Cut Nandia Ibrahim Darmawan, Aulia Deisy Siska Abriani Desy Rahmawati, Desy Diah Armeliza Dicky Iranto Diena Noviarini Diyah Wulandari Dwi Apriliasari Dwi Handarini Dwi Handarini, Dwi Dwi Kismayanti Respati Erika Takidah Etty Gurendrawati Etty Gurendrawati Fadila Suryani Fathurohman, Muhammad Fatihah, Inggit Ukhti Gatot Nazir Ahmad Hamidah . Hanna, Laurencia Audrey I Gusti Ketut Agung Ulupui IGKA Ulupu Indah Muliasari Indra Pahala Jessica Naomi Theodora Josua Sirait Kiagus Ridwan Lasniroha, Magdalena Lista Meria Magdalena Jullina Lier, Maria Maikel Rudianto Maqsood Memon Mardi Marsellisa Nindito Mega Arthika Dewi Mohamad Rizan Muhammad Kaleem Zahir-ul-Hassan Muhammad Rakhmat Aghisna Muhammad Yusuf Muhammad Yusuf Muhammad Zairin, Gentiga Mustafa, Ahmad Wildan Adiansyah Musyaffi, Ayatulloh Michael Muthia Nur Izzah Mutiara, Nanda Nabila, Nabila Nanda Mutiara Nasution, Hafifah Niken Eka Rahayu Nugroho, Andri Setyato Nur Hasanah, Alifa Shafiya Nuramalia Hasanah Ori Tunggul Wardani Prameswari, Almira Dian Prameswari Purnamasari, Sasmita Puspitasari, Ananda Rachmadevi, Gita Astika Rahayu Ningsih, Siti Rahmah, Nafilah Alfa Rd. Tuty Sariwulan Respati, Dwi Kismayanti Rida Prihatni Rida Prihatni Rindah Suharti Rini Oktavia Sahnaz Sea Fishabil Salsabila Audzah Saptono, Ari Sasmi, Aji Ahmadi Sasmita Purnamasari Saukani Savitri, Rachmalia Jeany Septina Dyah Maulidina Siahaan, Ricky Humisar Simangunsong, Toba Antanov Sondang Salnika Sri Zulaihati Sri Zulaihati Sri Zulaihati, Sri Suciati, Ranila Thaib I., M. Farian Tri Hesti Utamaningtyas Tri Hesti Utaminingtyas Tri Hesti Utaminingtyas Tri Hesti Utaminingtyas, Tri Hesti Usep Suhud Yanto, Wahyu Budi Yuni Widawati Yunika Murdayanti Yunika Murdayanti, Yunika Zakaria, Adam