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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 Proceeding of National Conference on Accounting & Finance 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 JURNAL ILMIAH GLOBAL EDUCATION Pengmasku Journal of Financial and Behavioural Accounting Improvement: Jurnal Manajemen dan Bisnis COMSERVA: Jurnal Penelitian dan Pengabdian Masyarakat Jurnal Locus Penelitian dan Pengabdian Jurnal Akuntansi dan Keuangan 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 Co-Creation : Jurnal Ilmiah Ekonomi Manajemen Akuntansi dan Bisnis JRAP (Jurnal Riset Akuntansi dan Perpajakan) Journal Research of Social Science, Economics, and Management Jurnal Pendidikan Indonesia (Japendi) Capacitarea : Jurnal Pengabdian Kepada Masyarakat Jurnal Nusantara Mengabdi Metris: Jurnal Sains dan Teknologi JAT (Journal of Accounting and Tax) Jurnal Ar Ro'is Mandalika (Armada) 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

Author-ID : 2702027

Religion Aerospace Engineering Arts Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Medicine & Pharmacology Neuroscience Physics Public Health Social Sciences Other

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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

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.

PERAN AKUNTABILITAS DAN PENGETAHUAN TERHADAP KUALITAS HASIL AUDIT DENGAN MODERASI SIKAP MENTAL AUDITOR Raden Susana Suspayati; Syahril Djaddang; Darmansyah Darmansyah
JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 4, No 2 (2018): Vol 4, No 2 (2018)
Publisher : Universitas Pakuan

In order to guarantee quality audit results, each auditor explains the Auditing Standards. This study aims to determine the effect of accountability and knowledge on the quality of audit results with auditor's mental attitude as moderation. In this research survey method was used. The variables studied were independent variables including accountability, knowledge, and dependent variable was the quality of audit results, with the auditor's mental attitude as moderation variable. The samples were 80 auditors from KAP Kanaka Puradiredja, Suhartono, KAP Albert Silalahi Rekan, and KAP S. Mannan, Ardiansyah Rekan. The data was collected by questionnaire to measure perception of the auditor related to the variables tested. The technique of processing and data analysis was using Warp PLS 6.0 with Equation Model of Goodness of Fit Model. The results of this research: (1) there was no influence on accountability variable to audit result quality, and there was no accounting moderator to audit result quality. (2) There was a positive significant influence on the knowledge variable on the quality of the audit result (3). There was a significant positive effect on the auditor's mental attitude variable on the quality of audit results.

DETERMINAN PREDIKSI KRISIS PERBANKAN BERBASIS BANKING SECTOR FRAGILITY INDEX Dian Hamida; Nurmala Ahmar; Syahril Djaddang
JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 3, No 2 (2017): Vol 3, No 2 (2017)
Publisher : Universitas Pakuan

The unfavorable condition of the banking system has a major impact on the economy in Indonesia. The existence of monthly BSF (Banking Sector Fragility) index can be used to decide whether the national banking system is experiencing crisis at some point. This study aims to analyze how the effect of capital (CAR), profitability, liquidity, Gross Domestic Product (GDP), inflation and exchange rate against banking crisis based on Banking Sector Fragility Index listed in Indonesia Stock Exchange 2010-2014 period in Indonesia. Data analysis technique in this research is using statistical approach that is descriptive statistic analysis and logistic regression. The results showed that capital, Gross Domestic Product, inflation and exchange rate did not affect the banking crisis based on Banking Sector Fragility Index in Indonesia and profitability. Meanwhile liquidity had an effect on to banking crisis based on Banking Sector Fragility Index in Indonesia. Keywords: BSF Index, CAR, Profitability, Liquidity, GDP, Inflation, Exchange Rate

KUALITAS LABA ATAS INTENSITAS KECURANGAN AKUNTANSI DAN MANAJEMEN LABA AKRUAL TERHADAP AGRESIVITAS PAJAK Rahmat Irawan; Syahril Djaddang
JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 5, No 2 (2019): Vol 5, No. 2 (2019)
Publisher : Universitas Pakuan

This study aims to examine the effect of accounting fraud intensity and accrual earnings management on tax aggressiveness and test earnings quality and audit quality on the accounting fraud intensity and accrual earnings management on tax aggressiveness. The testing method in this study uses multiple regression analysis. Through purposive sampling, the sample in this study amounted to 65. The data testing used structural equation model. The test results show that the intensity of accounting fraud affects tax aggressiveness, Accrual earnings management affects the tax aggressiveness, The quality of earnings strengthens the effect of accounting fraud and accrual earnings management on tax aggressiveness and Audit quality does not moderate the relationship between accounting fraud intensity and accrual earnings management with tax aggressiveness.

ANALISIS EFISIENSI BANK SWASTA DI INDONESIA DALAM PERANNYA UNTUK MENGHASILKAN LABA Asrul Aminullah; JMV. Mulyadi; Mombang Sihite; Syahril Djaddang
Assets: Jurnal Ekonomi, Manajemen, dan Akuntansi Vol 12 No 1 (2022): Assets : Jurnal Ekonomi, Manajemen dan Akuntansi
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/assets.v1i1.26997

Tujuan penelitian ini adalah untuk menganalisis efisiensi bank swasta di Indonesia dalam menghasilkan laba. Tingkat efisiensi perbankan di Indonesia cenderung rendah dibandingkan dengan perbankan di negara ASEAN lima yang lain. Mayoritas bank umum di Indonesia yang belum mencapai tingkat efisien adalah bank swasta. Oleh sebab itu, peneliti perlu untuk menganalisis penyebab tidak efisien-nya bank swasta di Indonesia. Metode penelitian menggunakan metode kuantitatif dengan pendekatan Data Envelopment Analysis (DEA) yang diukur menggunakan program Banxia Frontier Analyst. Objek penelitian adalah 12 bank swasta peraih laba terbesar di Indonesia pada tahun 2020. Data yang diperlukan dalam penelitian ini diperoleh dari laporan keuangan publikasi bulan Desember dan laporan keuangan tahunan dari masing – masing bank tersebut dari tahun 2016 s.d. 2020. Hasil penelitian menunjukkan bahwa hanya 16,7% bank swasta yang efisien, sedangkan sisanya belum efisien. Penyebab bank tidak efisien antara lain besarnya proporsi dana mahal dalam dana pihak ketiga bank, tingginya pengeluaran pada beban promosi, beban tenaga kerja, dan beban umum dan administrasi, dan tidak optimalnya pengelolaan kredit secara prudent.

Fraudulent Financial Statement Detection Based on Hexagen Fraud Theory (Study on Banking Registered in IDX Period 2015 - 2019) Selvi Novita Fouziah; Suratno Suratno; Syahril Djaddang
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 3 (2022): Budapest International Research and Critics Institute August
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i3.6907

This study was to examine the relationship between Hexagon Fraud consisting of financial stability, external pressure, nature of industry, ineffective monitoring, TATA, CEO education, managerial ownership, and state owned entreprise to fraudulent financial statements with audit committees as moderation. The sample in this study as many as 28 companies and 100 units of analysis taken based on purposive sampling techniques from all banks listed on IDX in 2015-2019. This study uses the Moderated Regression Analysis (MRA) method with the SPSS 25 analysis tool.The results showed that the financial stability, managerial ownership, and state owned entreprise relevant to detecting fraudulent financial statement. In addition, the variable audit committee is able to moderate variable external pressure and managerial ownership against fraudulent financial statements. While other factors consisting of external pressure, nature of industry, ineffective monitoring, TATA, and CEO Education are irrelevant in detecting fraudulent financial statement.

Determinasi Karakteristik Keuangan Terhadap Nilai Perusahaan Dengan Moderasi Financial Literacy Pada Perusahaan LQ45 Di BEI Dona Valida Nurhidayati; Syahril Djaddang; JMV Mulyadi
Jurnal Ilmiah Akuntansi Kesatuan Vol 9 No 2 (2021): JIAKES Edisi Agustus 2021
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v9i2.760

ABSTRAK Banyak penelitian sebelumnya tentang nilai perusabaan dengan faktor faktor yang mempengaruhi nilai perusahaan. Dari penelitian yang sudah ada, terdapat basil penelitian yang berbeda-beda. Untuk menguji dan menganalisis pengaruh struktur modal terhadap nilai perusahaan. Tujuan penelitian ini adalah (1) Untuk menguji dan menganalisis pengaruh struktur modal terhadap nilai perusahaan yang dimoderasi oleh financial literacy. (2) Untuk menguji dan menganalisis pengaruh kebijakan dividen terhadap nilai perusahaan. (3) Untuk menguji dan menganalisis pengaruh kebijakan dividen terhadap nilai perusahaan yang dimoderasi oleh financial literacy. (4) Untuk menguji dan menganalisis pengaruh profitabilitas terhadap nilai perusahaan. Dan (5) Untuk menguji dan menganalisis pengaruh profitabilitas terhadap nilai perusahaan yang dimoderasi oleh financial literacy. Jenis data yang digunakan dalam penelitian ini adalah data sekunder dari perusahaan yang terdaftar di LQ45. Data yang digunakan adalah data laporan keuangan tahunan untuk periode 2012 - 2016. Sumber data yang digunakan ini diperoleh melalui Indonesia Capital Market Directory (ICMD) dan dari penelusuran internet di http//www.idx.co.id. Populasi dalam penelitian ini adalah seluruh perusahaan yang terdaftar di LQ45 tahun 2012 - 2016. Metode pengambilan sampel dalam penelitian ini menggunakan sistem non random sampling (nonprobability sampling) yaitu menggunakan purposive sampling. Dalam penelitian ini, peneliti menggunakan judgement sampling dikarenakan sampel yang akan digunakan dalam penelitian ini harus memenuhi beberapa kriteria. Data dianalisis menggunaka analisis regresi. Hasil dari penelitian ini menunjukkan bahwa struktur modal berpengaruh terhadap nilai perusahaan, kebijakan dividen tidak berpengaruh terhadap nilai perusahaan, Profitabilitas berpengaruh signifikan terhadap nilai pemsahaan tetapi financial literacy tidak terbukti memoderasi pengaruh profitabilitas terhadapnilaiperusahaan.

MODEL EFISIENSI PASAR: SEBUAH STUDI PENGARUH MUSIMAN DI BEI EMITEN LQ 45 TAHUN 2010-2012 Syahril Djaddang; Indah Masri; Riska Yustisiana
Jurnal Keuangan dan Perbankan Vol 11, No 1 (2014): Jurnal Keuangan dan Perbankan, Volume 11 No. 1, Desember 2014
Publisher : STIE Indonesia Banking School

There is seasonal anomaly or calendar effect in financial markets called the Monday effect, week four effect and rogalsky effect. The presence of these anomalies violates the weak form of market efficiency because stock returns are not random, but are predictable based on certain calendar effects. The objective of this research is to empirically re-examine the seasonal anomaly. The sample used in this study are the Indonesian Stock Exchange Emiten LQ 45 Tahun 2010 – 2012. The major conclusion of this study is that seasional anomally like Monday effect, week four effect and rogalsky effect are not significantly for the sample Indonesian Stock Exchange Emiten LQ 45 Tahun 2010 – 2012. The results of this study indicate that the occurrence of anomalies in market efficiency IDX is evidence that seems inconsistent with the theory of the efficient market hypothesis (EMH) in which all the information in the stock market absorbed by market participants such as, Investor, the Issuer and the Guarantor influenced the effects of different trade for example, the effects of seasonal / calendar, resulting in the phenomenon of effect Thursday.

Relevansi Teori Fraud Hexagon dalam Mendeteksi Fraudulent Financial Statement Pada Perusahaan Sektor Perbankan Selvi Fouziah; Suratno Suratno; Syahril Djaddang
SUBSTANSI Vol 6 No 1 (2022): JURNAL SUBSTANSI
Publisher : Politeknik Keuangan Negara STAN

This research aims to analyze the relevance of fraud hexagon theory against fraudulent financial statement. The population in this study was all banks listed on the Indonesia Stock Exchange (IDX) in 2015-2019. While the sample in this study as many as 28 companies and 100 units of analysis taken based on purposive sampling techniques. The study used multiple linear regression methods with the SPSS 25 analysis tool. The results showed that the relevant factors in detecting fraud in financial statements consisted of financial stability, managerial ownership, and state owned entreprise. While other factors consisting of external pressure, nature of industry, ineffective monitoring, TATA, and CEO Education are irrelevant in detecting the possibility of fraud in banking financial statements.

PENGARUH UKURAN PERUSAHAAN, COLLATERALIZABLE ASSETS DAN LEVERAGE TERHADAP DIVIDEND PAYOUT RATIO DENGAN PROFITABILITAS SEBAGAI PEMODERASI Navia Andica; Syahril Djaddang; Suyanto Suyanto
TRILOGI ACCOUNTING & BUSINESS RESEARCH Vol 3, No 2 (2022)
Publisher : Universitas Trilogi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31326/tabr.v3i2.1398

The dividend policy is applied by the company in determining the profits to be distributed to shareholders and has been approved for dividend payments. This study aims to analyze company size, collateralizable assets, leverage, profitability and dividend payout ratio in listed manufacture companies simultaneously (IDX) for the 2015-2020 period. This study is to analyze the partial effect of firm size, collateralizable assets and leverage on and dividend payout ratio with profitability as a moderating variable. The analytical method used is descriptive statistical testing and moderated regression analysis (MRA). The sampling technique in this study used a sampling method based on criteria with a predetermined purpose of sampling and 32 companies were obtained as research samples. The results showed that the size of the company and collateralizable assets had no significant effect on the DPR, while leverage had significant negative effect on the DPR. Profitability as a moderating variable weakens the influence of firm size and leverage on the DPR, while profitability fails to weaken the moderating Collateralizable assets against the DPR.Keywords: Dividend policy, Firm size, Collateralizable asset Leverage, Profitability

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 Anggraini, Rachmarini Dian Ardi Susilo, Irawan Arfandi Arfandi, Arfandi Ari Gunawan Asrul Aminullah Beti Renitawati Borahima, Fatimah Rahman Burahman, Habi Cahyani, Nur Sry Nansih Choirul Anwar Darmansyah DARMANSYAH . Darmansyah Darmansyah Darmansyah Darmansyah Darminto, Dwi Prastowo Derriawan Derriawan, Derriawan Derryawan Derryawan Derryawan, Derryawan Devi Kusumawardhani Devi Rosanita, Devi Dewi, Kusuma Dharmawan, Purwoko Erie Dian Hamida Dian Puspasari Djali, Hartina Dona Valida Nurhidayati Dwi Nur Fitriani DWI NUR FITRIANI 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 Handani, Riska Hanna Hanna Harnovinsah Harnovinsah Haryadi, Anton Heni Pujiastuti Herman Rustandi Hikmantara, Yusfi Ibrahim, Maulana Malik Ikhsan Husaeni, Muhammad Indah Masri Indah Purwanti Indriati, Petiana Indriyani, Sari Indupurnahayu Inka Tiono Iswahyudi Iswahyudi Ivahtun Nurhayati JMV Mulyadi JMV. Mulyadi juliana, Vina Juryani Hermalingga Kantika, Kantika Khalil Gibran Khalil Gibran Khoirul Anwar Kristiani, Wina 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 Mohammad Ikhsan, Mohammad Mombang Sihite Mombang Sihite Muh Ardiansyah Muh. Ardiansyah Muhamad Rifais Utomo Muhammad Masdar Muhammad Nugraha Muhammad Rifqi Muhammad Saddam Mulyadi Mulyadi , JMV Mulyadi Mulyadi Mulyani, JMV. 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 Nurul Nurul Nuryani, Nanik Oktaviani , Silvi Malvina Pandu Alvi Baskoro Parmuji, Parmuji Parulian Ompusunggu, Arles Prasetyo Wibowo, Yudhi Purwoko Erie Dharmawan Puspasari, Dian Putri, Putri Surya Permatasari 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 Sartono Sartono Sartono, Sartono Satya Adi Wicaksana Selvi Fouziah Selvi Novita Fouziah Shanti Lysandra Shirlyani Shirlyani Shirlyani, Shirlyani Sigit Nur Dianto Sihite, Mombang Silvi Malvina Oktaviani Slamet Riyanto Slamet Suprihanto Slamet Wahyudi Sopian sopian Suhaeni, Endang Suratno 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 Tri Widyastuti Tupanno, Putri Neira Ar Utami, Fadhilah Wicaksana, Satya Adi Widarto Rachbini Widarto Rachbini Widarto Rachbini Widarto Rachbini Wijaya, Agustinus Miranda Wijiati , Sri Yayan Hendayana Yuppy Triwidatin Zanu’ddin, Mohammad Zebua, Wistiani Zulkifli Zulkifli Zulkifli

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