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All Journal JURNAL AKUNTANSI DAN AUDITING Krisna: Kumpulan Riset Akuntansi Journal of Business & Banking Assets : Jurnal Ekonomi, Manajemen dan Akuntansi Jurnal Akuntansi dan Perpajakan Jurnal Tirtayasa Ekonomika (Tirtayasa Economica Journal) Substansi: Sumber Artikel Akuntansi Auditing dan Keuangan Vokasi Jurnal Ekonomi dan Bisnis Syntax Literate: Jurnal Ilmiah Indonesia Kompartemen : Jurnal Ilmiah Akuntansi Jurnal Organisasi Dan Manajemen JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi) JRB-Jurnal Riset Bisnis Owner : Riset dan Jurnal Akuntansi BALANCE: Jurnal Akuntansi, Auditing dan Keuangan JURNAL AKUNIDA JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Jurnal Pendidikan Akuntansi dan Keuangan Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Jurnal Administrasi dan Manajemen Jurnal Madani Sang Pencerah: Jurnal Ilmiah Universitas Muhammadiyah Buton Akurasi : Jurnal Studi Akuntansi dan Keuangan Jurnal Ilmiah Manajemen Kesatuan JURNAL RISET AKUNTANSI TIRTAYASA Jurnal Ilmiah Akuntansi Kesatuan Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Akrab Juara : Jurnal Ilmu-ilmu Sosial Jurnal Aplikasi Manajemen, Ekonomi dan Bisnis STUDI PELAKSANAAN SELFMEDICATION PADA PENDERITA DIARE BERDASARKAN TINGKAT PENGETAHUAN MASYARAKAT PESISIR KECAMATAN SOROPIA KABUPATEN KONAWE Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Jurnal Eksplorasi Akuntansi (JEA) EMBISS: Jurnal Ekonomi, Manajemen, Bisnis, Sosial JAMMI Kontigensi: Jurnal Ilmiah Manajemen Jurnal Ekonomi Pengmasku Journal of Financial and Behavioural Accounting Improvement: Jurnal Manajemen dan Bisnis COMSERVA: Jurnal Penelitian dan Pengabdian Masyarakat Jurnal Riset Akuntansi dan Auditing International Journal of Informatics, Economics, Management and Science Jurnal Ekonomi Utama (Juria) Trilogi Accounting & Business Research Jurnal Keuangan dan Perbankan Jurnal Studi Pemerintahan dan Akuntabilitas JRAP (Jurnal Riset Akuntansi dan Perpajakan) Jurnal Pendidikan Indonesia (Japendi) Capacitarea : Jurnal Pengabdian Kepada Masyarakat Jurnal Nusantara Mengabdi Metris: Jurnal Sains dan Teknologi Ekobisman : Jurnal Ekonomi Bisnis Manajemen Jurnal Greenation Ilmu Akuntansi Jurnal Pendidikan dan Kebudayaan Nusantara AKRUAL : Jurnal Akuntansi dan Keuangan` KINERJA : Jurnal Ekonomi dan Bisnis Balance: Jurnal Akuntansi, Auditing, dan Keuangan
Djaddang, Syahril
Universitas Pancasila
Religion Arts Humanities Biochemistry, Genetics & Molecular Biology Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Medicine & Pharmacology Neuroscience Physics Public Health Social Sciences Other

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Mediasi Dan Moderasi Determinan Kecurangan Laporan Keuangan Dengan Intellectual Capital Dan Manajemen Laba Achmad Ridwan; Syahril Djaddang; Ardiansyah Syam
Tirtayasa Ekonomika Vol 15, No 1 (2020)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jte.v15i1.5893

Abstract

Financial reports are an important component for investors, but fraudulent financial statements can mislead investors in decision making. The purpose of this research is to obtain empirical evidence in a fraud pentagon consisting of Pressure and Opportunity to detect fraudulent financial stataments indicated by using the Beneish M Score. The sample of this research consists of 54 companies in 2015-2017 with 20 companies doing fraud. The analysis technique used is Partial Least Square. The results and conclusions showed that pressure (at proxy financial stability and ROA) has significant effect to fraudulent financial statement while opportunity (at proxy ineffective monitoring) don’t have significant effect. Meanwhile, pressure and opportunity was when the moderated with earning management and mediated with intellectual capital has significant effect to fraudulent financial statement at Infrastructure and Utility Companies listed BEI in Indonesia.
The Effect of Tax Planning and Voluntary Disclosure on Company Value with Profit Quality and Audit Quality as Moderation Kusuma Dewi; Syahril Djaddang; Edy Supriyadi
Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol 3 No 1 (2021): RISET : Jurnal Aplikasi EKonomi Akuntansi dan Bisnis
Publisher : Kesatuan Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/riset.v3i1.79

Abstract

This study aims to determine the effect of tax planning and voluntary disclosure on firm value with earnings quality and audit quality as moderation in pharmaceutical industry manufacturing companies listed on the Indonesia Stock Exchange for the period 2009-2018. The sample in this study amounted to 80 samples determined by the purposive sampling method. Tests are carried out using the Moderated Regression Analysis (MRA) test using Eviews 9. The test results show that tax planning and earnings quality have a significant negative effect on firm value. Voluntary disclosure has a positive effect on company value. And the quality of earnings does not affect the value of the company. Tax planning and voluntary disclosure have a significant effect on company value when moderated by earnings quality. Tax planning and voluntary disclosure do not have a significant effect on company value when moderated by audit quality. Earnings quality and audit quality can strengthen the relationship between tax planning and voluntary disclosure of company value.
AKUNTABILITAS PENGELOLAAN DANA DESA DALAM UPAYA MENINGKATKAN KESEJAHTERAAN MASYARAKAT DESA DI KECAMATAN JANGKA Khalil Gibran; Syahril Jaddang; Muh Ardiansyah
JURNAL EKONOMI, MANAJEMEN, BISNIS, DAN SOSIAL (EMBISS) Vol. 1 No. 3 (2021): Mei 2021
Publisher : CV ODIS

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Abstract

The welfare of society is a very complex issue. The reality of the low level of welfare of society was felt by our ancestors, even though as we know that the potential for natural resources of Indonesia is very abundant. The high poverty rate is still haunting the national development issue. Following up on this problem, the government has made efforts to formulating and implementing a national development strategy to overcome the reality of the low level of welfare of society by implementing development on village development-oriented, namely through the allocation of village funds for each year. To achieve this goal, the government hopes that village funds can be managed accountably. This study aims to investigate the accountability of village fund management and to evaluate the efforts made by the village government to improve the welfare of society in the term district. This research is qualitative research with a phenomenological approach. The results showed that the management of village funds ranging from planning, implementation, administration, reporting to accountability activities had not fully fulfilled the principle of accountability and the welfare indicators tested showed that the villagers were not yet fully prosperous. There are still villages that have not prioritized the management of village funds for villager empowerment programs so that the efforts of the village government to improve welfare are not optimal.
Pengujian Kandungan Informasi Arus Kas Dan Laba Akuntansi Terhadap Return Saham: Studi Pada Perusahaan LQ45 Samsul Hadi; Syahril Djaddang; Suyanto
JRB-Jurnal Riset Bisnis Vol 1 No 1 (2017): Oktober
Publisher : Fakultas Ekonomi Dan Bisnis Universitas Pancasila

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Abstract

This study aimed to analyze the effect of changes in cash flow from operating activities, cash flows from investing avtivities, cash flow from financing activities and accounting earnings on stock returns in the Indonesian capital market. Research conducted on 15 companies listed in the LQ45 index in the Indonesia Stock Exchange (BEI). Observations were made for 4 years from 2011 to 2014. Data were analyzed using data panel analysis. The results show that operating cash flow and financing cash flow significantly influence stock returns. This means any increase in operating cash flow and in expenditures for financing activities followed by an increase in stock returns. Accounting earnings and cash flows have no significant effect on stock returns, since the accounting information and investment cash flows of the sample companies do not contain relevant information and market anomalies occur due to investor failure to understand accrual information, cash flow, market risk and conservatism.
Peran Entrepreneur Orientation Terhadap Volatilitas UKM Dengan Budaya Lokal Sebagai Pemediasi Syahril Djaddang; Shanti Lysandra; Mulyadi
JRB-Jurnal Riset Bisnis Vol 2 No 1 (2018): Oktober
Publisher : Fakultas Ekonomi Dan Bisnis Universitas Pancasila

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Abstract

This research aim is to find growth strategy of small and medium enterprises (SME) oriented with entrepreneurship by looking at enterpises’ growth and sales based on the ethical discernment of the local culture of SME. This research is conducted in 5 areas i.e. Jakarta, Bogor, Depok, Tangerang and Bekasi. This research is also meant to analyze the impact of strategic growth as prediction tool of the volatility of SME (EO and its scope) and the potential effect of growth strategy on the volatility of SME. Developing literature model of small and medium enterprises’ volatility research with strategic growth based on the ethical discernment of the local cultures. Research method used is quatitative method with random sampling on the entire population of SME in Jabodetabek and tool of analyze used is Struktur Equation Modeling using WarpPLS 5.0 Program. Variance or component based Struktur Equation Modeling used to test hypotheses. The result of this research positively and significantly gives contribution to the role of the ethical discernment of the local cultures of SME and entrepreneurship orientation / strategic growth projected with innovative, risk taking and pro-active, in which give contribution of 56%, 80%, 83% respectively to the entrepreneurship orientation/strategic growth of SME against volatility of SME that is fully moderated by the ethical local culture of SME in Jabodetabek.
The Effect of Human Resources Competence, Application of Local Government Accounting Systems, and Internal Control Systems on the Quality of Local Government Financial Reports Ali Imransyah; M. Ardiansyah Syam; Syahril Djaddang
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 2 (2022): Budapest International Research and Critics Institute May
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i2.4626

Abstract

This research was conducted to determine the factors that effect the quality of local government financial reports. The factors were "the effect of human resources competence, the application of the regional government accounting system, and the internal control systems on the quality of theWest Bandung district government financial report with the utilization of accounting information technology as moderation variable". The population in this research are employees of the regional work unit (SKPD) in West Bandung district. The saturation sampling technique used in this study was 63 SKPD staff. The data collection in this study used a questionnaire. Data were processed using multiple linear regression analysis. The results of hypothesis testing is the human absorption compentcy, the application of government accounting systems, utilization information technology, and internal control systems partially has a positive effect on the quality of the financial statements of the Government ofWest Bandung district.
Model Pengendalian Internal Berbasis Sarbanes-Oxley Act dan Keandalan Pelaporan Keuangan (Studi Internal Audit Pada Perusahaan Publik di Indonesia) Syahril Djaddang; Shanti Lysandra
Jurnal Ekonomi dan Bisnis Vol 18 No 2 (2015)
Publisher : Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (320.45 KB) | DOI: 10.24914/jeb.v18i2.264

Abstract

This study focus on internal control application based on the Sarbanes-Oxley Act. The research objective is to examine the impact of Sarbanes-Oxley Act implementation and the financial reporting reliability toward audit quality and audit opinion. The research is conducted on public companies implementing Sarbanes- Oxley Act in Indonesia. The internal audit section in the companies are used as respondents. Based on questionnaires distributed, there were 35 samples of public companies used in this research. This study employs WarpPLS to handle the SEM model in testing the hypotheses and multigroup analysis to conduct the sensitivity analysis. The research’s results showed that application of Sarbanes-Oxley Act based internal control and financial reporting reliability are positively affect the audit opinions and directly influence the audit quality. However, the independent auditor's opinion is not a moderating variables between other variables. The research results are expected to be used as considerations by the companies in implementation of Sarbanes-Oxley Act based internal control.
Valuasi kesadaran lingkungan, corporate social responsibility terhadap kualitas laba dengan moderasi komite audit Ronny Bagus Witjaksono; Syahril Djaddang
Jurnal Ekonomi dan Bisnis Vol 21 No 1 (2018)
Publisher : Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (512.126 KB) | DOI: 10.24914/jeb.v21i1.1042

Abstract

This study aims to investigate the effects of the valuation of environmental awareness and corporate social responsibility on earnings quality with the audit committee as the moderating variable. From 96 state-owned enterprises (SOEs) operating in construction and property industries, the research uses 49 of these SOEs as the sample based on the purposive sampling method. The findings suggest that there is no significant effect of environmental awareness on SOEs’ earnings quality and Corporate Social Responsibility (CSR) significantly affects SOEs’ earnings quality. However, audit committee does not moderate the effect of CSR on earnings quality. Further, on average SOEs do not present detailed information on environmental items regarding to the accounting and financial, environmental litigation, prevention of environmental pollution, and other aspects. They only present their environment-related social activities as the voluntary disclosure. Overall, higher CSR index implies higher earnings quality. However, audit committee does not significantly affect earnings quality, probably because SOEs appoint their audit committees only to formally comply with the Financial Services Authority (OJK- Otoritas Jasa Keuangan).
ANALISIS KOMPARASI KINERJA KEUANGAN PADA PERBANKAN KONVENSIONAL BUKU IV DI INDONESIA SEBELUM DAN SESUDAH PANDEMI COVID-19 Inka Tiono; Syahril Djaddang
BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Vol 18 No 1 (2021): BALANCE: Jurnal Akuntansi, Auditing dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/balance.v18i1.2336

Abstract

This research was conducted to analyze whether there are differences in financial performance in conventional banking BUKU IV before and after the COVID-19 pandemic based on capital ratio (Capital Adequency Ratio), earning asset quality ratio (Net Performing Loan), profitability ratio (Return on Asset & Return on Equity), efficiency ratio (BOPO: operational costs / operating income), and liquidity ratio (Loan / Deposit Ratio). Because of using saturated sampling technique, the objects that make up the population of this research are all used as research samples, that is seven banks that meet the criteria for BUKU IV including BCA, BNI, BRI, CIMB Niaga, Danamon, Mandiri, Panin. The results of this research shows that: ( 1) there is no difference in performance in conventional BUKU IV banking before and after the COVID-19 pandemic based on the CAR ratio; (2) there is a difference in performance in BUKU IV conventional banking before and after the COVID-19 pandemic based on the NPL ratio; (3) there is a difference in performance in conventional banking BUKU IV before and after the COVID-19 pandemic based on the ROA ratio; (4) there is a difference in performance in BUKU IV conventional banking before and after the COVID-19 pandemic based on the ROE ratio; (5) there is a difference in performance in BUKU IV conventional banking before and after the COVID-19 pandemic based on the BOPO ratio; and (6) there is a difference in performance in BUKU IV conventional banking before and after the COVID-19 pandemic based on the LDR ratio.
RELEVANSI NILAI NET INCOME, COMPREHENSIF INCOME, OTHER COMPREHENSIF INCOME SEBELUM DAN SESUDAH IFRS TERHADAP RETURN SAHAM Beti Renitawati; Syahril Djaddang; Suyanto Suyanto
Jurnal Akrab Juara Vol 5 No 4 (2020)
Publisher : Yayasan Akrab Pekanbaru

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Abstract

Penelitian ini bertujuan untuk menguji pengaruh Laba Bersih, Pendapatan Komprehensif dan Pendapatan Komprehensif Lain, terhadap Return Saham pada perusahaan Pertambangan yang terdaftar di Bursa Efek Indonesia tahun 2012-2016. Penelitian ini juga membuktikan aktivitas Net Income terhadap return aset dan variabel per variabel kontrol terhadap return. Penelitian ini menggunakan data kuantitatif yang dipublikasikan di Bursa Efek Indonesia (BEI). Dimana sampel yang digunakan dalam penelitian ini sebanyak 33 dimana hanya 17 perusahaan yang memenuhi kriteria penelitian, metode analisis yang digunakan dalam pengolahan data menggunakan analisis SEM-Pls 6.0. Struktur Persamaan penelitian juga menggunakan analisis multigroup untuk pengujian perbedaan sebelum dan sesudah IFRS. Dimana variabel kontrol berpengaruh positif signifikan terhadap turnover, dan Variabel Comprehensive Income Per Share tidak berpengaruh signifikan terhadap perbedaan return dan Other Comprehensive Income Per Share berpengaruh positif signifikan terhadap return.
Co-Authors A.A. Ketut Agung Cahyawan W Achmad Ridwan Adhiningrum, Anissa Indaranti Ali Imransyah Alica Saputra, Ryandana Alkotdriyah, Putri Puspa Alya Zulfa Cahyani Alya Zulfa Cahyani Amini, Maryam Ardi Susilo, Irawan Arfandi Arfandi, Arfandi Ari Gunawan Asrul Aminullah Beti Renitawati Burahman, Habi Cahyani, Nur Sry Nansih Choirul Anwar DARMANSYAH . Darmansyah Darmansyah Darmansyah Darmansyah Darminto, Dwi Prastowo Derriawan Derriawan, Derriawan Derryawan Derryawan Derryawan, Derryawan Devi Kusumawardhani Dewi, Kusuma Dharmawan, Purwoko Erie Dian Hamida Dian Puspasari Djali, Hartina Dona Valida Nurhidayati Dwi Nur Fitriani DWI NUR FITRIANI Dwi Prastowo Darminto Dwi Prastowo Darminto Eddy Supriyadi, Eddy Edy Supriyadi Edy Supriyadi Edy Supriyadi Endang Etty Merawati, Endang Etty Endang Ety M Endang Kusnadi Ety M, Endang Fachrudin Salim Fahruddin Salim Fe, Didi Findita Fujianti, Lailah H Hasanuddin H. Suratno Hadi Sutomo Hamida, Dian Harnovinsah Harnovinsah Heni Pujiastuti Herman Rustandi Hikmantara, Yusfi Ibrahim, Maulana Malik Ikhsan Husaeni, Muhammad Indah Masri Indah Purwanti Indriyani, Sari Indupurnahayu Inka Tiono Iswahyudi Iswahyudi Ivahtun Nurhayati JMV Mulyadi JMV. Mulyadi Juryani Hermalingga Khalil Gibran Khalil Gibran Khoirul Anwar Kusuma Dewi Kusumaningsih, Riski Putri Linawati Linawati Lysandra, Shanti M. Ardiansyah Syam M. Ardiansyah Syam M. ARDIANSYAH SYAM Manurung, Erpina Mardiana, Risa Megakarina, Nadya Mintorogo, Astuti Miranda, Agustinus Mombang Sihite Mombang Sihite Muh Ardiansyah Muh. Ardiansyah Muhammad Masdar Muhammad Nugraha Muhammad Nugraha Muhammad Saddam Mulyadi Mulyadi , JMV Mulyadi Mulyadi Muntaha Muphimin, Muphimin Murni, Yetty Mustofa, Muhamad Apep Napitupulu, Bertha Elvy Navia Andica Nawasiah, Nana Nova Yudhi Irianto Nungki P Nurhidayati, Dona Valida Nurmala Ahmar Nurmala Ahmar Nursaman, Dede Nuryani, Nanik Oktaviani , Silvi Malvina Pandu Alvi Baskoro Parmuji, Parmuji Parulian Ompusunggu, Arles Petiana Indriati Prasetyo Wibowo, Yudhi Purwoko Erie Dharmawan Raden Susana Suspayati Rahmat Irawan Ramdani, Ahmad Rani Aprilliani, Rani Renitawati, Beti Rina Nurmalina Risa Mardiana Riska Yustisiana Riskarini, Dian Ronny Bagus Witjaksono Saddam, Muhammad Sailendra Sailendra Sailendra Sailendra Sailendra Sailendra Sailendra, Sailendra Salim, Fahruddin Samsul Hadi Sari, Lola Fitria Satya Adi Wicaksana Selvi Fouziah Selvi Novita Fouziah Shanti Lysandra Shanti Lysandra Shirlyani Shirlyani Shirlyani, Shirlyani Sigit Nur Dianto Sihite, Mombang Silvi Malvina Oktaviani Slamet Riyanto Slamet Suprihanto Slamet Wahyudi Suhaeni, Endang Suratno Suratno Suratno Suratno Suratno Suratno Susilawati Susilawati, Susilawati Suyanto Suyanto Suyanto Suyanto Suyanto Suyanto Suyanto, Suyanto syailendra, syailendra Syam, Ardiansyah SYAM, M. ARDIANSYAH Syerli Novita Tamaulina Br Sembiring Tiara, Silvia Agustin Tiono, Inka Titin Delia Toduho, Dion M Tri Puji Raharjo Tri Widyastuti Utami, Fadhilah Utomo, Muhamad Rifais Wicaksana, Satya Adi Widarto Rachbini Widarto Rachbini Widarto Rachbini Wijaya, Agustinus Miranda Wijiati , Sri Yayan Hendayana Yuppy Triwidatin Zulkifli