Article Per Year (5 Year)
p-Index From 2020 - 2025
1.325
P-Index
This Author published in this journals
All Journal Juara: Jurnal Riset Akuntansi Infestasi The Indonesian Journal of Accounting Research Perspektif Akuntansi Jurnal Riset Akuntansi dan Keuangan Jurnal Keuangan dan Perbankan
Septian Bayu Kristanto
Universitas Kristen Krida Wacana
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

Published : 8 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 8 Documents
Search

 1 
Dampak Prosedur dan Reviu Inspektorat Terhadap Peningkatan Akuntabilitas LKPD Provinsi Banten Jessi Chintiaranita Listira; Septian Bayu Kristanto
InFestasi Vol 14, No 1 (2018): JUNI
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v14i1.4256

Abstract

This research wants to analyze the effect of procedure and review inspectorate towards accountability of Local Government Financial Statement (LGFS) Banten Province. Researchers interested in extreme changes of audit opinion on LGFS Banten in period 2013 to 2016. The change from disclaimer opinion to qualified opinion, and then unqualified opinions in short period are crucial. The analyze result of LGFS in 2016 shows that the review procedures from The Audit Board of Republic Indonesia (BPK RI) are reasonably assured. Those reviews are effecting the increasing of accountability of LGFS in period 2015 and 2016. This result means Banten Province has been covered their LGFS quality. The suggestion in this research is to optimize the role of Government Internal Supervisory Apparatus (APIP) to maintain the quality and accountability of LGFS in the future.
Testing The Information System Success Models Through Myob Accounting Software Septian Bayu Kristanto; Herni Kurniawati
Perspektif Akuntansi Vol 3 No 2 (2020)
Publisher : Center for Accounting Development and Research (CARD) Program Studi Akuntansi – Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (238.47 KB) | DOI: 10.24246/persi.v3i2.p167-177

Abstract

The purpose of this study wants to test the Information System Succes Model through Accounting Software. The test examines the effect of System Quality to Service Quality, the effect of System Quality to Work performance, and the effect of Service Quality to Work Performance. The object in this research is MYOB accounting software. The data gathered with questionnaires in 2 types, paper and online. From 500 questionnaires are distributed, 315 was returned. It consists of 194 respondents through online, and 116 respondents through the paper. The obtained data were analyzed using Structural Equation Modelling. The result of data analysis showed that the System Quality has a positive significant effect on the Service Quality, Service Quality has a positive significant effect on Work Performance, and System Quality have a positive significant effect on Work Performance. The overall result indicates that MYOB accounting software has good quality and related to user performance. Specifically, the user refers to the basic user, which is a university student.
Female Leaders and Earnings Management: An Exploration of Chief Positions Septian Bayu Kristanto; Sidharta Utama; Sylvia Veronica N.P. Siregar
The Indonesian Journal of Accounting Research Vol 25, No 1 (2022): IJAR January - April 2022
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.578

Abstract

Female leader affects earnings management and the quality of the financial report. This study wants to investigate the effect of female leaders on real earnings management. We use the nine chief positions with a female presence as a leader. The data were obtained from Indonesia's public listed company on the S&P Global Market Intelligence database from 2012-2020. For real earnings management measures, we used data two years earlier. The data sample selected was 3.420 firm-year observations. The sample was separated into 12 classifications, according to IDX Industrial Classifications. Female leader positions as chief executive, chief accounting, and chief administration negatively affect real earnings management. While female leader positions as chief technology and chief marketing have a positive effect on real earnings management. We find that industrial has a different effect on real earnings management. Many studies are predicting female chief leaders and real earnings management. The most significant finding is female roles as finance managers. However, no research predicts real earning management using female leaders in various chief positions.
Persepsi Kualitas dan Performa Sistem Aplikasi Akuntansi MYOB pada Pengguna Level Dasar Septian Bayu Kristanto; Carlin Windyan
Jurnal Keuangan dan Perbankan Vol 14, No 1 (2017): Jurnal Keuangan dan Perbankan, Volume 14 No.1, Desember 2017
Publisher : STIE Indonesia Banking School

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (404.075 KB) | DOI: 10.35384/jkp.v14i1.67

Abstract

The purpose of this study want to examine the effect of System Quality on Service Quality, System Quality to Work Performance, and Service Quality to Work Performance. The object in this research is MYOB accounting software. The data gathered from questionnaires in 2 types, physicals (paper) and online (using Google form). From 315 questionnaires distributed consisted of 194 respondents through online, and 116 respondents through the paper form. All the questionnaires are returned. The obtained data were analyzed using structural equation modeling. The result of data analysis showed that the System Quality has positive significant effect on the Service Quality, Service Quality has positive significant effect on Work Performance, and System Quality has positive significant effect on Work Performance. The overall result indicates that MYOB has a good quality and related to user performance. Specifically, the user refers to the basic user, which is a university student.
Dampak Praktik Manajemen Laba terhadap Manajemen Pajak Perusahaan Septian Bayu Kristanto
Jurnal Keuangan dan Perbankan Vol 11, No 2 (2015): Jurnal Keuangan dan Perbankan, Volume 11 No. 2, Juni 2015
Publisher : STIE Indonesia Banking School

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (209.203 KB) | DOI: 10.35384/jkp.v11i2.179

Abstract

This study wants to determine the effect of earnings management practices on book tax difference. Based on empirical evidence, companies action related to managing their earnings have intention to manage their tax expense. This phenomenon commonly appears in many countries. The sample in this study is a company engaged in the manufacturing sector between 2010-2013 firm years and listed in Indonesia Stock Exchange. The result in this study confirms that Discretionary accruals have a positive and significant effect on book tax difference. These findings suggest that the greater the level of earnings management by the company, the greater the difference in commercial profit to taxable profit
PENGUNGKAPAN EMISI KARBON, BIAYA CSR, PROFITABILITAS, DAN KEBIJAKAN HUTANG TERHADAP NILAI PERUSAHAAN Erasmus Novensius Sandro Rangga; Septian Bayu Kristanto
Jurnal Riset Akuntansi dan Keuangan Vol 19, No 1 (2023): Jurnal Riset Akuntansi dan Keuangan
Publisher : Fakultas Bisnis UKDW

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21460/jrak.2023.191.442

Abstract

ABSTRACT The issue of social and environmental responsibility becomes important to discuss considering the importance of the role of stakeholders in supporting the company's reputation. The existence of this study is to determine the effect of disclosure of carbon emissions, CSR costs, profitability, and debt policy on company value in the mining, minerals and gas sectors listed on the IDX with the research period 2018-2020. The research sample obtained from the sampling result is 14 companies that meet the research sample criteria. This research technique was carried out using the multiple linear method. The results of this study indicate that the disclosure of carbon emissions has a positive and insignificant effect on firm value, CSR costs and profitability have a positive and significant effect on firm value, debt policy has a negative and significant effect on firm value. Keywords:  Carbon emission disclosure, CSR cost, profitability, debt policy, firm value.  ABSTRAK Masalah tanggung jawab sosial dan lingkungan menjadi penting untuk dibahas mengingat pentingnya peran pemangku kepentingan dalam mendukung reputasi perusahaan. Adanya penelitian ini untuk mengetahui pengaruh pengungkapan emisi karbon, biaya CSR, profitabilitas dan kebijakan hutang terhadap nilai perusahaan sektor pertambangan, minerba yang terdaftar di BEI dengan periode penelitian 2018-2020. Sampel penelitian yang diperoleh dari hasil sampling adalah 14 perusahaan yang memenuhi kriteria sampel penelitian. Teknik penelitian ini dilakukan dengan menggunakan metode linier berganda. Hasil penelitian ini menunjukkan bahwa pengungkapan emisi karbon berpengaruh positif dan tidak signifikan terhadap nilai perusahaan, biaya CSR dan profitabilitas berpengaruh positif dan signifikan terhadap nilai perusahaan, kebijakan hutang berpengaruh negatif dan signifikan terhadap nilai perusahaan. Kata kunci:  Pengungkapan emisi karbon, biaya CSR, profitabilitas, kebijakan hutang, nilai perusahaan
Faktor Penentu Tax Avoidance Perusahaan Sektor Consumer Non-Cyclicals pada Masa Pandemi Covid-19 Febrari Wati; Septian Bayu Kristanto
Juara: Jurnal Riset Akuntansi Vol. 13 No. 1 (2023): Juara: Jurnal Riset Akuntansi
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to examine the effect of Corporate Social Responsibility (CSR), audit committee, leverage, and company size on tax avoidance in non-cyclical consumer sector companies during the Covid-19 Pandemic. The data in this study are quantitative in nature, sourced from annual reports of companies listed on the Indonesia Stock Exchange (IDX). It can be obtained from the IDX website or from the company websites. The research model is a panel data regression. Based on the results, the CSR variable has no effect on tax avoidance. While the audit committee and company size have a negative effect on tax avoidance. As for leverage, it is proven to have a positive effect on tax evasion. This study succeeded in proving the relevance of agency theory in the practice of tax avoidance through audit committees, leverage, and firm size.
PENGUNGKAPAN EMISI KARBON, BIAYA CSR, PROFITABILITAS, DAN KEBIJAKAN HUTANG TERHADAP NILAI PERUSAHAAN Erasmus Novensius Sandro Rangga; Septian Bayu Kristanto
Jurnal Riset Akuntansi dan Keuangan Vol. 19 No. 1 (2023): Jurnal Riset Akuntansi dan Keuangan
Publisher : Fakultas Bisnis Universitas Kristen Duta Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21460/jrak.v19i1.39

Abstract

ABSTRACT The issue of social and environmental responsibility becomes important to discuss considering the importance of the role of stakeholders in supporting the company's reputation. The existence of this study is to determine the effect of disclosure of carbon emissions, CSR costs, profitability, and debt policy on company value in the mining, minerals and gas sectors listed on the IDX with the research period 2018-2020. The research sample obtained from the sampling result is 14 companies that meet the research sample criteria. This research technique was carried out using the multiple linear method. The results of this study indicate that the disclosure of carbon emissions has a positive and insignificant effect on firm value, CSR costs and profitability have a positive and significant effect on firm value, debt policy has a negative and significant effect on firm value. Keywords: Carbon emission disclosure, CSR cost, profitability, debt policy, firm value. ABSTRAK Masalah tanggung jawab sosial dan lingkungan menjadi penting untuk dibahas mengingat pentingnya peran pemangku kepentingan dalam mendukung reputasi perusahaan. Adanya penelitian ini untuk mengetahui pengaruh pengungkapan emisi karbon, biaya CSR, profitabilitas dan kebijakan hutang terhadap nilai perusahaan sektor pertambangan, minerba yang terdaftar di BEI dengan periode penelitian 2018-2020. Sampel penelitian yang diperoleh dari hasil sampling adalah 14 perusahaan yang memenuhi kriteria sampel penelitian. Teknik penelitian ini dilakukan dengan menggunakan metode linier berganda. Hasil penelitian ini menunjukkan bahwa pengungkapan emisi karbon berpengaruh positif dan tidak signifikan terhadap nilai perusahaan, biaya CSR dan profitabilitas berpengaruh positif dan signifikan terhadap nilai perusahaan, kebijakan hutang berpengaruh negatif dan signifikan terhadap nilai perusahaan. Kata kunci: Pengungkapan emisi karbon, biaya CSR, profitabilitas, kebijakan hutang, nilai perusahaan
Co-Authors Angelina Angelina Carlin Windyan Erasmus Novensius Sandro Rangga Febrari Wati Hartoni Hartoni Herni Kurniawati Jessi Chintiaranita Listira Margaretha Margaretha Rivan Budiman Sidharta Utama Sylvia Veronica Siregar Yosua