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All Journal EL-MUHASABA The Indonesian Accounting Review Jurnal Akuntansi Multiparadigma JURNAL AKUNTANSI UNIVERSITAS JEMBER Jurnal Akuntansi Bisnis Jurnal Ilmiah Akuntansi dan Finansial Indonesia Parsimonia: Jurnal Akuntansi, Manajemen dan Bisnis Jurnal Pemberdayaan: Publikasi Hasil Pengabdian kepada Masyarakat (JPM ITTC ) Prosiding Seminar Nasional Ekonomi dan Bisnis Universitas Ma Chung Prosiding Seminar Nasional Pengabdian Masyarakat Khidmat: Journal Community Service
Daniel Sugama Stephanus
Akuntansi, Fakultas Ekonomi Dan Bisnis, Universitas Ma Chung
Arts Humanities Computer Science & IT Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Social Sciences Other

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TELAAH NILAI PERUSAHAAN BERDASARKAN STRUKTUR KEPEMILIKAN Tandiyo, Monica Angelina; Stephanus, Daniel Sugama
Jurnal Akuntansi Multiparadigma Vol 5, No 1 (2014): Jurnal Akuntansi Multiparadigma
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (408.2 KB)

Abstract

Abstrak: Telaah Nilai Perusahaan Berdasarkan Struktur Kepemilikan. Penelitian ini ingin menguji apakah terdapat hubungan antara struktur kepemilikan dan nilai perusahaan. Penelitian ini menggunakan 246 sampel perusahaan yang terdaftar di Bursa Efek Indonesia. Hasil yang didapatkan menunjukkan bahwa hak arus kas dan hak kontrol berpengaruh positif terhadap nilai perusahaan, cash flow right leverage berpengaruh positif terhadap nilai perusahaan apabila pemegang saham pengendali terlibat di dalam manajemen, dan cash flow right leverage berpengaruh negatif terhadap nilai perusahaan apabila terdapat pemegang saham pengendali kedua.Abstract: Analysis of Firm Value Based on Ownership Structure. Concentrated ownership can make controlling shareholders has control right bigger than their cash flow right. This research is aimed to  test whether there is an effect of ownership structure on  company value. This research took 246 sampels of listed companies in Bursa Efek Indonesia. The result indicated that cash flow right and control right have positive effect on company value, cash flow right leverage has positive effect on company value if controlling shareholder involved in the management, and cash flow right leverage has a negative effect on company value if there is second controlling shareholder.
STRUKTUR KEPEMILIKAN, KEBIJAKAN DIVIDEN, DAN LEVERAGE SEBAGAI DETERMINAN ATAS NILAI PERUSAHAAN Ambarwati, Indah Eva; Stephanus, Daniel Sugama
Jurnal Akuntansi Multiparadigma Vol 5, No 2 (2014): Jurnal Akuntansi Multiparadigma
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (437.358 KB)

Abstract

Abstrak: Struktur Kepemilikan, Kebijakan Dividen, dan Leverage sebagai Determinan atas Nilai Perusahaan. Tujuan penelitian ini adalah untuk menguji dan membuktikan adanya bukti empiris mengenai pengaruh Struktur Kepemilikan, Kebijakan Dividen, dan Leverage secara parsial dan simultan dengan menggunakan metode regresi linear berganda. Hasil analisis dalam penelitian ini menunjukkan bahwa Struktur Kepemilikan, Kebijakan Dividen, dan Leverage berpengaruh secara simultan terhadap nilai perusahaan. Hasil penelitian secara parsial menunjukkan variabel yang berpengaruh terhadap nilai perusahaan yaitu Leve­rage (Debt to Equity Ratio, Debt to Capital Asset Ratio, dan Long Term Debt Ratio). Abstract: Ownership Structure, Dividend Policy, and Leverage: Company Value. This study aims to make research and prove the existence of empirical evidence about the effect of Ownership Structure, Dividend Policy and Leverage partially and simultaneously by using multiple linear regression method. The results of the analysis in this study shows that the Ownership Structure, Dividend Policy and Leverage simultaneous effect on firm value. Partially, the variables that affect the value of the company is Leverage (Debt to Equity Ratio, Debt to Capital Asset Ratio, and Long Term Debt Ratio).
TELAAH NILAI PERUSAHAAN BERDASARKAN STRUKTUR KEPEMILIKAN Monica Angelina Tandiyo; Daniel Sugama Stephanus
Jurnal Akuntansi Multiparadigma Vol 5, No 1 (2014): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (408.2 KB) | DOI: 10.18202/jamal.2014.04.5001

Abstract

Abstrak: Telaah Nilai Perusahaan Berdasarkan Struktur Kepemilikan. Penelitian ini ingin menguji apakah terdapat hubungan antara struktur kepemilikan dan nilai perusahaan. Penelitian ini menggunakan 246 sampel perusahaan yang terdaftar di Bursa Efek Indonesia. Hasil yang didapatkan menunjukkan bahwa hak arus kas dan hak kontrol berpengaruh positif terhadap nilai perusahaan, cash flow right leverage berpengaruh positif terhadap nilai perusahaan apabila pemegang saham pengendali terlibat di dalam manajemen, dan cash flow right leverage berpengaruh negatif terhadap nilai perusahaan apabila terdapat pemegang saham pengendali kedua.Abstract: Analysis of Firm Value Based on Ownership Structure. Concentrated ownership can make controlling shareholders has control right bigger than their cash flow right. This research is aimed to  test whether there is an effect of ownership structure on  company value. This research took 246 sampels of listed companies in Bursa Efek Indonesia. The result indicated that cash flow right and control right have positive effect on company value, cash flow right leverage has positive effect on company value if controlling shareholder involved in the management, and cash flow right leverage has a negative effect on company value if there is second controlling shareholder.
Pendeteksian Kecurangan Laporan Keuangan dengan Beneish M-Score pada Perusahaan Perbankan Terbuka Yanuary Eka Christy; Daniel Sugama Stephanus
Jurnal Akuntansi Bisnis Vol 16, No 1: Maret 2018
Publisher : Universitas Katolik Soegijapranata Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jab.v16i2.1560

Abstract

This study aims to determine the percentage of firms listed on the BEI in 2014-2016 which are classified as non manipulator, gray company and manipulator by using five indexes of Days Sales in Receivable Index (DSRI), Gross Margin Index (GMI), Asset Quality Index (AQI), Sales Growth Index (SGI), and Total Accrual To Total Assets Index (TATA). The method of collecting data is documentation with the number of samples are 42 banking companies listed on BEI Year 2014-2016. Data analysis used is Beneish Ratio Index. The results revealed that the percentage of banking companies classified as non manipulator in 2014 amounted to 4.76%, by 2015 38.1% and in 2016 47.6%. The percentage of banking companies classified as gray company in 2014 amounted to 38.1%, by 2015 50% and in 2016 45.2%. Percentage of banking companies that are classified as manipulators in 2014 amounted to 57.1%, in 2015 11.9% and in 2016 7.14%.
The implementation of forensic accounting and investigative audit in the BPKP of East Nusa Tenggara Province Afdil Galang Pamungkas; Daniel Sugama Stephanus
The Indonesian Accounting Review Vol 8, No 1 (2018): January - June 2018
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v8i1.1307

Abstract

This study aims to explore and analyze (1) the effect of the implementation of forensic accounting on fraud prevention; (2) the effect of the implementation of forensic accounting on fraud detection; and (3) the effect of the implementation of investigative audit on fraud disclosure in regional fi nancial management. The research method used in this study is descriptive qualitative method that examines some information derived from informants through in-depth interview. The results of the research analysis show that there are some problems or weaknesses in the implementation of forensic accounting, such as uneven SPIP maturity level, employees of agencies that are resistant to FCP implementation, the implementation of SIMDA that is not maximal, the absence of EDP laboratories in the BPKP of East Nusa Tenggara, and discrepancies in budget estimates on the implementationof the probity audit. In addition, there are weaknesses in the implementation of investigative audits, where fraud disclosure in the BPKP is based solely on request.
STRUKTUR KEPEMILIKAN, KEBIJAKAN DIVIDEN, DAN LEVERAGE SEBAGAI DETERMINAN ATAS NILAI PERUSAHAAN Indah Eva Ambarwati; Daniel Sugama Stephanus
Jurnal Akuntansi Multiparadigma Vol 5, No 2 (2014): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (437.358 KB) | DOI: 10.18202/jamal.2014.08.5015

Abstract

Abstrak: Struktur Kepemilikan, Kebijakan Dividen, dan Leverage sebagai Determinan atas Nilai Perusahaan. Tujuan penelitian ini adalah untuk menguji dan membuktikan adanya bukti empiris mengenai pengaruh Struktur Kepemilikan, Kebijakan Dividen, dan Leverage secara parsial dan simultan dengan menggunakan metode regresi linear berganda. Hasil analisis dalam penelitian ini menunjukkan bahwa Struktur Kepemilikan, Kebijakan Dividen, dan Leverage berpengaruh secara simultan terhadap nilai perusahaan. Hasil penelitian secara parsial menunjukkan variabel yang berpengaruh terhadap nilai perusahaan yaitu Leve­rage (Debt to Equity Ratio, Debt to Capital Asset Ratio, dan Long Term Debt Ratio).  Abstract: Ownership Structure, Dividend Policy, and Leverage: Company Value. This study aims to make research and prove the existence of empirical evidence about the effect of Ownership Structure, Dividend Policy and Leverage partially and simultaneously by using multiple linear regression method. The results of the analysis in this study shows that the Ownership Structure, Dividend Policy and Leverage simultaneous effect on firm value. Partially, the variables that affect the value of the company is Leverage (Debt to Equity Ratio, Debt to Capital Asset Ratio, and Long Term Debt Ratio).
FRAUD PENTAGON THEORY: ALAT DETEKSI FINANCIAL STATEMENT FRAUD PADA PERUSAHAAN PROPERTY DAN REAL ESTATE DI INDONESIA, MALAYSIA, SINGAPURA Ybanez Vijeysechan Hamadi; Daniel Sugama Stephanus; Dian Wijayanti
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 13, No 2 (2022): EL MUHASABA
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/em.v13i2.14305

Abstract

This study examine the dimensions of fraud pentagon to explain this effect on the financial statement fraud. The fraud pentagon theory shows five elements can affect financial statement fraud, the element of pressure, the element of opportunity, the element of rationalization, the element of competence, and the element of arrogance. The variables of fraud pentagon are proxied by the leverage ratio, nature of industry, audit opinion, changes in the board of directors, and dualism position. The detection of financial statement fraud in this research uses the f-score model. The data used is secondary data obtained from company annual reports and company financial reports in the property and real estate sector in Indonesia, Malaysia, and Singapore for the period 2018-2019. Data was analyzed by using descriptive statistical analysis and logistic regression analysis. The test result showed that leverage ratio, nature of industry, and dualism position had a negative effect on the prediction of financial statemen fraud, while audit opinion and changes in the board of directors had no effect on the prediction of financial statement fraud.
Pendampingan Ekowisata di Desa Kucur Kecamatan Dau Kabupaten Malang Daniel Sugama Stephanus; Rony Joyo Negoro Octavianus; Sahala Manalu
Prosiding Seminar Nasional Pengabdian Masyarakat Universitas Ma Chung Vol. 1 (2021): Prosiding Seminar Nasional Pengabdian Masyarakat Ma Chung 2021
Publisher : Ma Chung Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (581.797 KB) | DOI: 10.33479/senampengmas.2021.1.1.306-323

Abstract

Desa Kucur mengandalkan lahan pertanian tadah hujan atau lahan yang hanya bisa diolah pada musim penghujan. Sehingga, belum memiliki produk pertanian unggulan.   Produk pertanian Desa Kucur hanyalah produk pertanian palawija seperti jagung, cabe merah, kacang tanah, tebu, cabe kecil dan ubi kayu dengan model pertanian tradisional. Komoditi sayur tidak dapat ditanam di Desa Kucur, khususnya di musim kemarau. Akibat pertanian tadah hujan tersebut banyak petani beralih pekerjaan di luar Desa, beralih ke sektor nonformal sebeagai pekerja bangunan, tukang kayu, dan pekerja serabutan. Metode hidroponik merupakan metode yang memungkinkan petani dapat bercocok tanam sepanjang tahun, karena kebutuhan air lebih sedikit dibandingkan dengan pertanian konvensional. Pendampingan ini mendorong dan mendukung usaha rintisan hidroponik dapat lebih berkembang dan menjadi unggulan desa. Lebih lanjut, usaha rintisan tersebut mampu menginisisasi pembentukan kelompok usaha masyarakat desa dan wisata yang berbasis komunitas. Kondisi ini mendorong Tim Program Pendampingan Desa Mitra (PPDM) Universitas Ma Chung, berpartisipasi mengembangkan kualitas kehidupan masyarakat Desa Kucur, khususnya lewat program Pendampingan Wisata Desa untuk peningkatan ekonomi. Kegiatan PPDM dilakukan dengan metode SLA (Sustainable Livelyhood Approach), PRA (Parsipatory Rutal Appraisal) dan CBT (Community Based Tourism). Capaian tahun ke-1 peningkatan kapasitas Sumber Daya Manusia, Tahun ke-2 Penetrasi Pasar, dan tahun ke-3 penguatan kelembagaan dan keberlanjutan usaha.
STUDI EMPIRIS TINGKAT UNDERPRICING PADA INITIAL PUBLIC OFFERING Fanny Rastiti; Daniel Sugama Stephanus
Jurnal Akuntansi Multiparadigma Vol 6, No 3 (2015): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (898.636 KB) | DOI: 10.18202/jamal.2015.12.6039

Abstract

Abstrak: Studi Empiris Tingkat Underpricing pada Initial Public Offering. Kegiatan Initial Public Offering (IPO), underpricing masih sering terjadi. Hal ini dikarenakan adanya informasi asimetris antara emiten dengan underwriter. Penelitian ini bertujuan menganalisis faktor akuntansi dan faktor non akuntansi yang memengaruhi tingkat underpricing. Penelitian ini merupakan penelitian kuantitatif dengan analisis regresi. Data dalam penelitian adalah perusahaan yang melakukan IPO pada tahun 2010 – 2014. Faktor akuntansi meliputi ROA, DER, CR, dan SIZE. Faktor non akuntansi meliputi OFFER, AGE, reputasi auditor, dan reputasi underwriter. Hasil menunjukkan hanya reputasi underwriter yang memengaruhi tingkat underpricing. Hal ini mengindikasikan bahwa reputasi underwriter sangat penting bagi perusahaan dalam melakukan IPO untuk mengurangi tingkat underpricing.Abstract: Empirical Study of Underpricing Rate on Initial Public Ofering. At Initial Public Offering (IPO), underpricing still happened. This is due to asymmetric information between fims and underwriters. This research to analyze accounting factors and non-accounting factors which affect the level of underpricing. This research is quantitative research with regression analysis. The datas of this research are companies which did an IPO in 2010 – 2014. Accounting factors are ROA, DER, CR, and SIZE. Non-accounting factors are OFFER, AGE, auditor’s reputation, and underwriter’s reputation. Results showed that only underwriter’s reputation affects underpricing. This indicates that underwriter’s reputation is very important for fims to reduce underpricing in an IPO.
ANALISIS PENGARUH VARIABEL PENGAUDITAN DAN VARIABEL KEUANGAN TERHADAP OPINI AUDIT GOING CONCERN Lim, Alex Christian; Stephanus, Daniel Sugama
Parsimonia - Jurnal Ekonomi dan Bisnis Vol 10 No 1 (2023): Parsimonia: Jurnal Akuntansi, Manajemen dan Bisnis
Publisher : Ma Chung Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33479/parsimonia.v10i1.669

Abstract

ABSTRACT This study aims to prove the influence of these variables on going concern audit opinions. these variables consist of two factors, namely auditing factors and financial factors. The auditing factors used in this study consist of audit quality, auditor reputation, audit tenure, audit lag, and opinion shopping. Then, the financial factors used in this study consist of profitability, liquidity, solvency, and leverage. The sample used in this research is a manufacturing company in the consumer goods industry sector which is listed on the Indonesia Stock Exchange. The sample selection was carried out using a purposive sampling technique. Based on the sample selection process, 33 sample companies were obtained and the research observation period was carried out for 5 years, so that the total was 165 data, from 33 manufacturing companies in the consumer goods industry sector for 5 years. The type of data used is secondary data published by the Indonesia Stock Exchange, in the form of audited financial report data along with reports from independent auditors of manufacturing companies in the consumer goods industry sector. Data collection techniques were carried out using documentation techniques by searching for and collecting research object data. The analysis in this study uses logistic regression. The results of this study indicate that all independent variables used in this study have no significant effect on going concern audit opinion. This is because in this study using a sample of companies that do not experience negative profits (losses). Therefore the result is that all the independent variables used in this study have no significant effect on giving a going-concern audit opinion to companies that experience positive net profit (profit). Keywords: Going Concern Audit Opinion, Audit Quality, Auditor Reputation, Audit Tenure, Audit Lag, Opinion Shopping, Profitability, Liquidity, Solvency, Leverage.
Co-Authors Afdil Galang Pamungkas Angelene, Deana Putri Anugrah, Audito Aji Carolina, Sienny Jesica Caroline, Yoan Catherine Agatha Soesanto Dian Wijayanti Fanny Rastiti Hartati Hartati Indah Eva Ambarwati Indah Eva Ambarwati Lim, Alex Christian Monica Angelina Tandiyo Monica Angelina Tandiyo Pamungkas, Afdil Galang Pratama, Bagas Brian Rachel Widya Fernanda Rino Tam Cahyadi, Rino Tam Rony Joyo Negoro Octavianus Sahala Manalu Suryakusuma, Andy Tarsisius Renald Suganda Tedja, The Wechen Abraham Wiguna, Roy Saputra Wongso, Devina Andreny Yanuary Eka Christy Ybanez Vijeysechan Hamadi