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All Journal Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) Scientific Journal of Reflection : Economic, Accounting, Management and Business Competitive Jurnal Akuntansi dan Keuangan Journal of Information System, Applied, Management, Accounting and Research JURNAL AKUNTANSI JSMA (Jurnal Sains Manajemen dan Akuntansi) Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Simki Economic Journal of Trends Economics and Accounting Research International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) IIJSE International Journal of Economics and Management Research
Dani Sopian
Sekolah Tinggi Ilmu Ekonomi STAN Indonesia Mandiri, Bandung
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

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Pengaruh Kualitas Audit dan Corporate Governance terhadap Integritas Laporan Keuangan pada perbankan di BEI 2019-2023 Mulyani, Rina; Sopian, Dani
Journal of Information System, Applied, Management, Accounting and Research Vol 9 No 2 (2025): JISAMAR (March-May 2025)
Publisher : Sekolah Tinggi Manajemen Informatika dan Komputer Jayakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52362/jisamar.v9i2.1892

Abstract

This study examines how audit quality and corporate governance affect the integrity of financial statements in banking companies listed on the Indonesia Stock Exchange (IDX) 2019 - 2023. Financial statements are the main communication tool between companies and stakeholders, so their integrity is very important for transparency and accountability. This study conducted multiple linear regression analysis on secondary data from the annual financial statements of 19 of 30 banking organizations selected using purposive selection. The results showed that independent boards of commissioners, audit committees and audit quality affect the reliability of financial statements. These findings highlight the shortcomings of corporate governance in the banking sector and the need to reform governance institutions to provide more open and credible financial disclosures. This study is expected to improve corporate governance in the banking sector and the honesty of financial statements.
Pengaruh Financial Stability dan External Pressure terhadap Financial Statement Fraud pada perusahaan Properties & Real Estate di BEI 2019-2023 Susyanti, Susi; Sopian, Dani
Journal of Information System, Applied, Management, Accounting and Research Vol 9 No 3 (2025): JISAMAR (Journal of Information System, Applied, Management, Accounting and Resea
Publisher : Sekolah Tinggi Manajemen Informatika dan Komputer Jayakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52362/jisamar.v9i3.1912

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Financial Stability dan External Pressure Terhadap Financial Statement Fraud (Studi empiris pada Sektor Perusahaan Properties & Real Estate Yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2023). Data yang digunakan adalah data sekunder. Sampel dipilih menggunakan metode purvosive sampling pada laporan tahunan. Jumlah perusahaan yang menjadi sampel sebanyak 18 perusahaan dengan pengamatan 5 tahun, sehingga total sampel yang diperoleh sebanyak 90 data. Hasil penelitian menyimpulkan bahwa financial stability dan external pressure berpengaruh negative tidak signifikan terhadap financial statement fraud.
THE EFFECT OF LIQUIDITY, LEVERAGE AND PROFITABILITY ON COMPANY VALUE Dani Sopian; Dina Amellia Rohiati
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 1 No. 5 (2023): October
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v1i5.94

Abstract

This research was conducted with the aim of determining the effect of liquidity, leverage and profitability on company value in property and real estate sector companies listed on the Indonesia Stock Exchange for the 2017-2021 period. The population in this study was 85 companies. The sampling technique used was purposive sampling and obtained research samples of 22 companies. The analysis methods used are descriptive analysis and multiple linear regression analysis. The results showed that simultaneously liquidity, leverage and profitability have a positive and significant effect on the value of the company. And the test results partially show that liquidity has a positive and insignificant effect on the value of the company, leverage has a positive and significant effect on the value of the company, profitability has a positive and insignificant effect on the value of the company.
THE EFFECT OF PROFITABILITY, EXECUTIVE CHARACTER AND COMPANY SIZE ON TAX AVOIDANCE Dani Sopian; Wulan Laelasari; Intan Pramesti Dewi
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 1 No. 6 (2023): Desember
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v1i6.111

Abstract

This study aims to determine the effect of profitability, executive character and company size on tax avoidance in companies in the primary consumer goods sector (consumer noncyclical) listed on the Indonesia Stock Exchange for the period 2018-2022. The population in this study was 70 companies. This study used 40 companies in the primary consumer goods sector (consumer noncyclical) listed on the IDX, the sampling technique used was the proportionate stratified random sampling technique from the period 2018-2022 with a sample number of 200 data. The data used are quantitative data sourced from secondary data, then the data collected are analyzed using descriptive analysis methods and multiple linear regression analysis followed by multicollinearity tests, autocorrelation tests, heteroscedasticity tests, normality tests and correlation analysis. Based on the results of the study shows that simultaneously profitability, executive character and company size have an insignificant effect on tax avoidance. And the test results partially show that profitability has a significant positive effect on tax avoidance, executive character has a positive effect is not significant and company size has a negative effect is not significant on tax avoidance.
Peran Current Ratio, Return on Asset, dan Sales Growth dalam Memprediksi Financial Distress pada Perusahaan Properti dan Real Estate di Indonesia periode 2019-2023 Octaviani, Jesisca; Sopian, Dani
JURNAL AKUNTANSI Volume 20, Nomor 1, Mei 2025
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Siliwangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37058/jak.v20i1.14841

Abstract

Penelitian ini bertujuan untuk menguji pengaruh Current Ratio (CR), Return on Asset (ROA), dan Sales Growth (SG) terhadap Financial Distress pada perusahaan sub sektor properti dan real estate yang terdaftar di Bursa Efek Indonesia (BEI) periode 2019-2023. Populasi dalam penelitian ini terdiri dari 94 perusahaan dengan teknik pengambilan sampel menggunakan teknik purposive sampling sehingga diperoleh 33 perusahaan yang memenuhi kriteria penelitian. Metode analisis data digunakan adalah metode kuantitatif dengan analisis statistik yang mencakup uji asumsi klasik, uji normalitas, analisis regresi linear berganda, uji simultan (uji F), dan uji parsial (uji T). Hasil penelitian menunjukkan bahwa Current Ratio dan Sales Growth tidak berpengaruh secara signifikan terhadap financial distress. Namun, Return on Asset memiliki pengaruh positif dan signifikan terhadap financial distress yang menunjukkan bahwa semakin tinggi tingkat profitabilitas perusahaan, semakin tinggi kemungkinan perusahaan mengalami financial distress. Temuan ini tidak sejalan dengan teori keuangan konvensional yang menyatakan bahwa profitabilitas dapat mengurangi risiko financial distress. Hasil ini menunjukkan bahwa laba yang diperoleh dari aset belum tentu mencerminkan kestabilan keuangan perusahaan secara keseluruhan. Penelitian ini memberikan implikasi bagi investor dan manajemen perusahaan dalam mengevaluasi indikator keuangan secara lebih menyeluruh guna mengantisipasi potensi risiko financial distress serta mendukung pengambilan keputusan strategis dalam pengelolaan keuangan perusahaan.
The Influence of Current Ratio (CR), Total Asset Turnover (TATO), Debt to Equity Ratio (DER), and Net Profit Margin (NPM) on Return on Assets (ROA) in Manufacturing Companies Listed on the IDX for the Period 2021–2023 Handayani, Ai; Sopian, Dani
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 4 (2025): Dinasti International Journal of Economics, Finance & Accounting (September - O
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i4.5003

Abstract

The consistent performance of the manufacturing sector in the first quarter of 2023 has had a significant impact on Indonesia's economic development, particularly in the face of ongoing economic uncertainty. This study employs a quantitative research methodology, utilizing both descriptive and verification analyses. Its aim is to provide a comprehensive overview of company performance while examining the relationship between the Current Ratio (CR), Total Asset Turnover (TATO), Debt to Equity Ratio (DER), and Net Profit Margin (NPM) on Return on Assets (ROA). Quantitative methods are applied to a defined population or sample by collecting data using pre-established instruments and analyzing the results through statistical techniques. Descriptive analysis is used to outline the identified issues, while verification analysis assesses the validity of predetermined hypotheses. The verification analysis in this study includes classical assumption testing and hypothesis testing. A purposive sampling technique was adopted, where samples were intentionally selected based on specific criteria determined by the researchers. Out of a total population of 78 companies, only 10 were selected as samples that met these criteria. The F-table value was 2.78, and the calculated F-statistic was 76.67. Since the F-statistic exceeds the F-table value, the null hypothesis (H?) is rejected and the alternative hypothesis (H?) is accepted. This indicates that CR, TATO, DER, and NPM collectively influence Return on Assets. The coefficient of determination (R²) was 0.9842, suggesting that 98.42% of the variance in Return on Assets is explained by the independent variables CR, DER, TATO, and NPM, while the remaining 2.57% is attributed to other factors outside the scope of this study.
Analisis Faktor Teknologi dan Organisasi terhadap Pemanfaatan Sistem Informasi Akuntansi Digital pada Coffee Shop di Bandung Raya Arthana R., Yudhi W.; Sopian, Dani; Muangsal; Gunawan, Hendra
JSMA Vol 17 No 1 (2025): JSMA (Jurnal Sains Manajemen dan Akuntansi)
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi STAN IM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37151/jsma.v17i1.240

Abstract

Penelitian ini bertujuan menganalisis faktor-faktor yang memengaruhi adopsi Sistem Informasi Akuntansi (SIA) digital pada UMKM coffee shop dengan mengintegrasikan model Technology-Organization-Environment (TOE) dan Technology Acceptance Model (TAM). Data dikumpulkan melalui kuesioner dari 150 responden yang terdiri dari pemilik, manajer, dan karyawan coffee shop di Kota Bandung. Analisis regresi linier berganda digunakan untuk menguji hipotesis. Hasil penelitian menunjukkan bahwa semua faktor dari kerangka TOE—yaitu konteks Teknologi, Organisasi, dan Lingkungan—memiliki pengaruh signifikan terhadap Persepsi Kebermanfaatan dan Kemudahan Penggunaan. Kedua variabel ini, sesuai dengan TAM, secara signifikan memengaruhi Niat Perilaku untuk menggunakan SIA digital, yang pada akhirnya menjadi prediktor kuat untuk Penggunaan Aktual. Temuan ini memberikan kontribusi teoretis dengan memvalidasi model gabungan TOE-TAM dalam konteks UMKM coffee shop, serta menawarkan implikasi praktis bagi pengusaha dan pengembang perangkat lunak untuk mendorong digitalisasi yang efektif.
PENGARUH PERENCANAAN PAJAK, PROFITABILITAS, DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA PADA PERUSAHAAN SEKTOR PERINDUSTRIAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2019-2023 Anggini, Tiara; Sopian, Dani
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 14 No. 2 (2025): JUNI
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v14i2.2999

Abstract

Introduction: This study investigates the impact of tax planning, profitability, and company size on earnings management in industrial sector companies listed on the Indonesia Stock Exchange between 2019 and 2023. Methods: The population for this research included all industrial sector companies listed on the IDX during the specified period. A purposive sampling method was employed, resulting in a sample of 24 companies with a five-year observation period, yielding 120 data points. The data analysis was conducted using multiple linear regression analysis with SPSS version 26 software. Results: The findings indicated that, when examined together, tax planning, profitability, and company size significantly affected earnings management. However, when analyzed individually, tax planning positively influenced earnings management, but this effect was insignificant. Profitability showed a negative but insignificant effect, while company size had a negative and significant impact on earnings management. Keywords: Tax Planning, Profitability, Company Size, Earnings Management.
PENGARUH UKURAN PERUSAHAAN, LIKUIDITAS DAN LEVERAGE TERHADAP PROFITABILITAS PADA SEKTOR ENERGI YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2019-2023 Aisyah, Aisyah; Sopian, Dani
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 14 No. 2 (2025): JUNI
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v14i2.3018

Abstract

Introduction: This study aims to analyze the influence of firm size, liquidity, and leverage on the profitability of energy sector companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. Profitability is measured using Return on Assets (ROA), firm size is assessed through the logarithm of total assets, liquidity is measured using the current ratio, and leverage is assessed through the debt-to-asset ratio. Methods: This quantitative study employs purposive sampling, selecting 19 companies out of a population of 90 based on the completeness of financial reports. Data analysis is conducted using multiple linear regression. The findings reveal that firm size, liquidity, and leverage, either simultaneously or partially, do not significantly affect profitability, as evidenced by significance values exceeding 0.05. Results: This indicates that these internal factors alone are not sufficient to explain variations in profitability among energy sector companies. External factors such as market fluctuations, government regulations, and macroeconomic conditions may play a more dominant role. The study highlights the importance for companies to adopt comprehensive strategies that not only optimize internal management but also respond adaptively to external environmental changes to maintain financial performance and competitiveness. Keywords:  Profitability, Firm Size, Liquidity, Leverage, Energy Sector.
Analyst of the Influence of Corporate Governance and Leverage on the Quality of Financial Reports Iis Nurlela; Dani Sopian
International Journal of Economics and Management Research Vol. 4 No. 2 (2025): August: International Journal of Economics and Management Research
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/ijemr.v4i2.331

Abstract

This study aims to analyze the effect of corporate governance (proxied by audit quality and managerial ownership) and leverage on the quality of financial reports of property and real estate companies listed on the Indonesia Stock Exchange (IDX) for the 2021–2023 period. The research method employs a quantitative approach with purposive sampling technique in sample selection. Data were processed using multiple linear regression analysis. The results show that audit quality has a significant effect on the quality of financial reports, while managerial ownership and leverage do not have a significant effect. These findings indicate the crucial role of auditors in enhancing the transparency and reliability of financial reporting.
Co-Authors Aisyah Aisyah Anggini, Tiara Ariyanti, Valentina Dian Sadewa Dina Amellia Rohiati Ermi Solihatunnisa Handayani, Ai HENDRA GUNAWAN B11211055 Hidayat, Dede Egi Iis Nurlela Intan Pramesti Dewi Mochamad Rizki Triansyah Bukhori Muangsal Octaviani, Jesisca Oki Hartini Puspitasari, Dhea Rina Mulyani, Rina Siti Maesaroh Solihatunnisa, Ermi Susanto Susanto Susyanti, Susi Valentina Ariyanti Wawat Suwartika Wiwin Putri Rahayu Wulan Laelasari Yudhi Widya Arthana Rustam Zaqiani, Salwa Putri