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All Journal Agrotrop : Journal on Agriculture Science Paradigma: Jurnal Masalah Sosial, Politik, dan Kebijakan Kompartemen : Jurnal Ilmiah Akuntansi Owner : Riset dan Jurnal Akuntansi Reviu Akuntansi dan Bisnis Indonesia Jurnal Ilmiah Manajemen Kesatuan Journal of International Conference Proceedings
Sutoyo Sutoyo
Faculty Of Economics And Business, UPN “Veteran” Yogyakarta, Daerah Istimewa Yogyakarta, Indonesia
Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Electrical & Electronics Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Library & Information Science Social Sciences

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 1 
Relevansi Nilai Informasi Modal Intelektual
Studi Empiris Pada Perusahaan Perbankan Di Bursa Efek Indonesia Sutoyo Sutoyo
Jurnal Paradigma Vol 18, No 1 (2014): JANUARI
Publisher : Fakultas Ilmu Sosial dan Ilmu Politik UPN "Veteran" Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31315/paradigma.v18i1.2402

Abstract

The purpose of this study was to test the value relevance of accounting information book value per share and earnings per share information and intellectual capital . Intellectual capital is measured using value added intellectual coef cient models ( VAIC TM ) used by Ante Pulic. This study was performed using Ohlson models and VAIC TM as additional information in the model to test the value relevance of intellectual capital accounting information , as other information on the company’s stock price . Companies listed in the Stock Exchange ‘s banking industry classi cation in 2010 was as much as 30 company , in 2011 as many as 31 companies and in 2012 as many as 32 companies . Based on the criteria used in this study , the company was selected as a sample of 30 companies for 3 years . The results showed that the ef ciency of the components of intellectual capital in the form of physical and nancial capital has relevance value . The ef ciency of the components of intellectual capital in the form of human capital has a relevance value . The ef ciency of the components of intellectual capital in the form of structural capital has a relevance value 
Efektifitas Atraktan terhadap Lalat Buah Belimbing di Jawa Timur MOCH SODIQ; SUDARMADJI SUDARMADJI; SUTOYO SUTOYO
Agrotrop : Journal on Agriculture Science Vol 5 No 1 (2015)
Publisher : Fakultas Pertanian Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (465.139 KB)

Abstract

Effectiveness of Attractants to Star Fruit Flies in East Java. Fruit flies have become one of the important pests in plants carambola (Averrhoa carambola L.). In order to overcome the attack of fruit flies, always wrap the fruit growers and install attractant methyl eugenol atcarambola crop during the flowering plants to the star fruit is harvested, but the results are not optimal in controlling fruit flies, making it necessary to find other ways to control the star fruit flies were more effective. The research objective was to test the effectiveness of a combination of substances towing / attractants, feeding stimulants odor, color and volume to a fly attractant a star fruit. Research was conducted on land farmers in Blitar and Tuban. As for knowing the type of fruit flies that attack the star fruit, be identified in laboratory Plant Pests. Research using completely randomized design and each treatment was repeated 4 times. Parameters measured were the type, number, and trapped fruit fly sex attractant. Results of the study is a combination of the type of attractant M. bracteata, stimulating smell of guavajuice feed, as well as yellow and a volume of 1.5 ? most effective attractant to lure star fruit fly males and females. The fruit flies were trapped only one type that is Bactrocera carambolae.
Pengaruh Ukuran Perusahaan, Struktur Corporate Governance dan Corporate Social Responsibility (CSR) Terhadap Integritas Laporan Keuangan Muthia Riza Fauziah; Sri Astuti; Sutoyo Sutoyo
Reviu Akuntansi dan Bisnis Indonesia Vol 7, No 2 (2023): REVIU AKUNTANSI DAN BISNIS INDONESIA
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/rabin.v7i2.17180

Abstract

Latar Belakang: Meningkatnya kemajuan teknologi dan ekonomi dapat mendorong setiap perusahaan untuk mampu berkompetisi dan melakukan kegiatan usahanya secara maksimal. Laporan keuangan yang memiliki integritas tinggi sangat bermanfaat untuk membuat keputusan bagi penggunanya.Tujuan: Tujuan dari riset ini adalah menguji variabel-variabel yang mempengaruhi integritas laporan keuangan, terdiri dari variabel ukuran perusahaan, kepemilikan institusiaonal dan manajerial, komite audit, dewan direksi dan komisaris independen serta Corporate Social Responsibility (CSR). Metode Penelitian: Data sekunder dalam penelitian ini diambil dari laporan tahunan perusahaan yang diunduh dari website Bursa Efek Indonesia (BEI). Industri pertambangan di BEI dari tahun 2014-2020 merupakan populasi penelitian ini. Alat analisis dalam penelitian ini menggunakan analisis regresi linear berganda.Hasil Penelitian: Hasil penelitian menunjukkan bahwa ukuran perusahaan, komite audit, dan dewan direksi berpengaruh terhadap integritas laporan keuangan, sedangkan kepemilikan manajerial, kepemilikan institusional, komisaris independen, dan Corporate Social Responsibility (CSR) tidak berpengaruh terhadap integritas laporan keuangan pada perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2014-2020Keterbatasan Penelitian: Objek penelitian ini tidak mencakup perusahaan pertambangan yang termasuk dalam perusahaan BUMN.Keaslian/Novelty Penelitian: Penelitian ini menambahkan variabel independent yaitu CSR. Objek penelitian ini adalah perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia (BEI). Karena kegiatan operasional perusahaan pertambangan memerlukan penyerapan modal serta tingkat investasi yang tinggi, sehingga perusahaan pertambangan secara khusus rentan terhadap kasus kecurangan laporan keuangan (Jatam, 2018). Selain itu, perusahaan pertambangan rentan terhadap kerusakan lingkungan. 
Pengaruh Good Corporate Governance, Profitabilitas, dan Ukuran Perusahaan terhadap Manajemen Laba Millana Tasya Tamara; Sri Astuti; Sutoyo Sutoyo
Kompartemen : Jurnal Ilmiah Akuntansi KOMPARTEMEN, Vol. 20 No.2, September 2022
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/kompartemen.v20i2.14009

Abstract

Penelitian ini bertujuan untuk menguji dan memperoleh bukti empiris mengenai pengaruh komisaris independen, komite audit, kepemilikan manajerial, profitabilitas, dan ukuran perusahaan terhadap manajemen laba. sumber data dalam penelitian ini menggunakan data sekunder yang diperoleh dari laporan keuangan tahunan perusahaan. Populasi dalam penelitian ini adalah perusahaan sektor property and real estate yang terdaftar di Bursa Efek Indonesia (BEI) periode 2016-2020. Teknik pengambilan sampel menggunakan metode purposive sampling. Metode analisis yang digunakan dalam penelitian ini adalah  analisis regresi berganda. Hasil penelitian ini menunjukkan bahwa komite audit memiliki  pengaruh negatif terhadap manajemen laba, profitabilitas dan ukuran perusahaan memiliki pengaruh positif, sedangkan komisaris independen dan kepemilikan manajerial tidak berpengaruh.
Pengaruh Ukuran Perusahaan, Struktur Corporate Governance dan Corporate Social Responsibility (CSR) Terhadap Integritas Laporan Keuangan Muthia Riza Fauziah; Sri Astuti; Sutoyo Sutoyo
Reviu Akuntansi dan Bisnis Indonesia Vol. 7 No. 2 (2023): REVIU AKUNTANSI DAN BISNIS INDONESIA
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/rabin.v7i2.17180

Abstract

Latar Belakang: Meningkatnya kemajuan teknologi dan ekonomi dapat mendorong setiap perusahaan untuk mampu berkompetisi dan melakukan kegiatan usahanya secara maksimal. Laporan keuangan yang memiliki integritas tinggi sangat bermanfaat untuk membuat keputusan bagi penggunanya.Tujuan: Tujuan dari riset ini adalah menguji variabel-variabel yang mempengaruhi integritas laporan keuangan, terdiri dari variabel ukuran perusahaan, kepemilikan institusiaonal dan manajerial, komite audit, dewan direksi dan komisaris independen serta Corporate Social Responsibility (CSR). Metode Penelitian: Data sekunder dalam penelitian ini diambil dari laporan tahunan perusahaan yang diunduh dari website Bursa Efek Indonesia (BEI). Industri pertambangan di BEI dari tahun 2014-2020 merupakan populasi penelitian ini. Alat analisis dalam penelitian ini menggunakan analisis regresi linear berganda.Hasil Penelitian: Hasil penelitian menunjukkan bahwa ukuran perusahaan, komite audit, dan dewan direksi berpengaruh terhadap integritas laporan keuangan, sedangkan kepemilikan manajerial, kepemilikan institusional, komisaris independen, dan Corporate Social Responsibility (CSR) tidak berpengaruh terhadap integritas laporan keuangan pada perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2014-2020Keterbatasan Penelitian: Objek penelitian ini tidak mencakup perusahaan pertambangan yang termasuk dalam perusahaan BUMN.Keaslian/Novelty Penelitian: Penelitian ini menambahkan variabel independent yaitu CSR. Objek penelitian ini adalah perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia (BEI). Karena kegiatan operasional perusahaan pertambangan memerlukan penyerapan modal serta tingkat investasi yang tinggi, sehingga perusahaan pertambangan secara khusus rentan terhadap kasus kecurangan laporan keuangan (Jatam, 2018). Selain itu, perusahaan pertambangan rentan terhadap kerusakan lingkungan. 
The Influence of Green Accounting and Carbon Emission Disclosure on Company Value Bernadetta Ika Prasetyaningsih; Sutoyo Sutoyo; Sujatmika Sujatmika
Jurnal Ilmiah Manajemen Kesatuan Vol. 13 No. 1 (2025): JIMKES Edisi Januari 2025
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v13i1.3037

Abstract

In the era of globalization and increased awareness of the impacts of climate change, sustainable development has become one of the main concerns at the global level. One of them is the disclosure of carbon emission disclosure and the application of green accounting in the company's operational process as an effort to overcome environmental problems. This study aims to determine whether green accounting & carbon emission disclosure has a positive effect on firm value. The study uses secondary data obtained from annual reports and corporate sustainability reports for the 2019-2023 period. Companies with the energy sector listed on the Indonesia Stock Exchange in 2019-2023 are the criteria for this research data. Data processing using Statistical Package for Social Science. The results showed that the application of green accounting & carbon emission disclosure has no influence on firm value. The ineffectiveness of green accounting and carbon emission disclosure on firm value is likely due to the proxies used in this study that do not fully represent the true indicators of green accounting and carbon emission disclosure. Future research is recommended to use other proxies that are more relevant in measuring green accounting and disclosure of carbon emissions.
Company Value and Operating Profit Margin in the Energy Sector vs. PTBA vs. PGAS Sri Suryaningrum; Juman Sahbandi; Sutoyo Sutoyo; Sujatmika Sujatmika
Journal of International Conference Proceedings Vol 8, No 6 (2025): 2025 WIMAYA Yogyakarta Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v8i6.4422

Abstract

This paper aims to provide a benchmark for average company value and operating profit margins in the energy sector. This paper analyzes the average company value and operating profit margin in the energy industry sector from 2021 to 2024 and compares them with those of PT Bukit Asam Tbk (PTBA) and PT Perusahaan Gas Negara Tbk (PGAS). The research method used is descriptive quantitative comparative analysis. Secondary data were obtained from annual financial reports and publications of the Indonesia Stock Exchange for the 2021–2024 period in the energy sector for 191 energy sector companies. The results show that the average company value across the energy sector from 2021 to 2024 was 1.56, while the average company value for PTBA was 1.53 and the average company value for PGAS was 0.69. This indicates that PTBA's company value is almost equivalent to the company value across the energy sector, while PGAS must strive to increase its company value. The average operating profit margin for the entire energy sector is 0.17, while the average operating profit margin for PT BA is 2.55 and the operating profit margin for PGAS is 0.15. This indicates that PTBA's operating profit margin is much larger than the average operating profit margin for the entire energy sector
Pengaruh Risiko Litigasi, Ukuran KAP dan Leverage Terhadap Konservatisme Akuntansi (Studi Kasus Pada Perusahaan Sektor Energi) Gibran Hadri Ramadan; Sutoyo Sutoyo
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 1 (2026): Article Research January 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i1.2893

Abstract

This study examines the effect of litigation risk, the size of public accounting firms, and leverage on accounting conservatism in energy sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2020–2024. The energy sector has unique characteristics, such as high regulatory pressure, environmental risk, and long-term financing complexity, which make the application of conservative accounting especially relevant. Accounting conservatism is used as a prudential mechanism to mitigate information asymmetry, legal exposure, debt covenant violations, and agency conflicts. This study employs a quantitative approach using secondary data from annual and sustainability reports, with a total of 275 firm-year observations selected through purposive sampling. Panel data regression using the Fixed Effect Model (FEM) was applied after conducting model selection tests. The results show that litigation risk and leverage have a positive and significant effect on accounting conservatism, indicating that companies facing high legal exposure and debt obligations tend to adopt more conservative reporting practices. Conversely, the size of public accounting firms does not significantly influence accounting conservatism, suggesting that conservatism in the energy sector is more driven by regulatory and contractual pressures than by auditor reputation.
Co-Authors Bernadetta Ika Prasetyaningsih Gibran Hadri Ramadan Juman Sahbandi Millana Tasya Tamara MOCH SODIQ Muthia Riza Fauziah Sri Astuti Sri Suryaningrum SUDARMADJI SUDARMADJI Sujatmika Sujatmika Sujatmika Sujatmika