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All Journal Jurnal Akuntansi Indonesia Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang Value Added : Majalah Ekonomi dan Bisnis Jurnal Akuntansi Multiparadigma AKRUAL: Jurnal Akuntansi Jurnal Proaksi Reviu Akuntansi dan Bisnis Indonesia ASSET: Jurnal Manajemen dan Bisnis Abdimasku : Jurnal Pengabdian Masyarakat Anindyaguna Ekonobisnis : Jurnal Ekonomi dan Bisnis STIE Anindyaguna Jurnal Akuntansi dan Governance Sustainable : Jurnal Akuntansi Review of Applied Accounting Research Journal of Public Accounting (JPA) Jurnal Dinamika Akuntansi dan Bisnis (JDAB) JAPP : Jurnal Akuntansi, Perpajakan dan Portofolio

Nurcahyono Nurcahyono

Universitas Muhammadiyah Semarang

Author-ID : 2900326

Computer Science & IT Economics, Econometrics & Finance Education Health Professions Industrial & Manufacturing Engineering Social Sciences

Published : 17 Documents Claim Missing Document

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Articles

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Covid 19 Outbreak and Financial Statement Quality: Evidence from Central Java Nurcahyono, Nurcahyono; Sukesti, Fatmasari; Alwiyah, Alwiyah
AKRUAL: JURNAL AKUNTANSI Vol 12, No 2 (2021): AKRUAL: Jurnal Akuntansi
Publisher : UNIVERSITAS NEGERI SURABAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v12n2.p193-203

This study aims to analyze and find empirical evidence that the Covid 19 pandemic will affect the quality of financial reports and what factors affect the quality of government financial reports. The variables used in this study are competence, compliance with government accounting standards, external pressures, environmental uncertainty, internal control systems, and the quality of financial reports. The population of this study was accounting or finance staff who served in 48 SKPDs in the Central Java Provincial Government. The sampling technique used was simple random sampling, this sampling technique was chosen because the study population was homogeneous. Analysis of research data using the WarpPLS 7.0 application as well as used for hypothesis testing. The results show that competence, compliance with government accounting standards has a positive effect on the quality of financial reports, while external pressure has no effect and environmental uncertainty has a negative effect on the quality of financial reports. Internal control is able to strengthen the relationship between competency variables and compliance variables with the quality of financial reports and weaken the relationship between internal pressure variables and environmental uncertainty variables on the quality of local government financial reports. The implication of this research is that the quality of financial reports can be achieved when the work structure has good competence, complies with government accounting standards, is able to anticipate uncertainty and applies internal controls properly.

Pengaruh Corporate Social Responsibility (CSR) Terhadap Agresivitas Pajak: Studi Empiris pada Perusahaan Pertambangan yang Terdaftar di BEI Tahun 2017 Nurcahyono Nurcahyono; Ida Kristiana
MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang Vol 9, No 1 (2019): Articles
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/mki.9.1.2019.12-19

This study aims to examine the effect of Corporate Social Responsibility (CSR) on tax aggressiveness. This research was conducted at mining companies listed on the Indonesia Stock Exchange in 2017 and the sample in this study amounted to 41 companies. Measurement of the CSR variable using dammy and based on the GRI 4.0 index, tax aggressiveness is measured by the Effective Tax Rate. The research method used in this study is multiple linear regression. The results of this study show that corporate social responsibility has a negative effect on tax aggressiveness.

Pengaruh Operating Capacity, Sales Growth, Arus Kas dan Leverage Terhadap Financial Distress Siti Noviati Uswatun Khasanah; Fatmasari Sukesti; Nurcahyono Nurcahyono
SUSTAINABLE JURNAL AKUNTANSI Vol 1 No 2 (2021): Volume 1 No. 2 November 2021
Publisher : UMSurabaya Publishing

This research was conducted the empirically prove the factors that influence Financial Distress by using the variables operating capacity, sales growth, cash flow, and leverage in transportation companies listed on the Indonesia Stock Exchange in 2015â€“2020. This type of research is quantitative research with sampling technique using purposive sampling method, namely the selection of samples with criteria determined by the researcher. The method used in this study uses multiple linear regression with the help of the SPSS version 25 program. The results in this study indicate that operating capacity has a positive effect on financial distress, which means that a low operating capacity value will cause financial distress. Sales growth and cash flow do not effect financial distress, which means the size of the value of sales growth and cash flow does not affect the occurrence of financial distress. Leverage has a positive effect on financial distress, which means that the high value of debt will cause financial distress.

The Effect of Tax Avoidance Practices, Earnings Management, Independent Commissioners, and Audit Committees on Company Value (Study on Property, Real Estate, and Building Construction Companies listed on the IDX for the period 2015-2019) Arif Setiawan; R.Ery Wibowo A.S; Nurcahyono Nurcahyono
Anindyaguna Ekonobisnis : Jurnal Ekonomi dan Bisnis STIE Anindyaguna Vol 3 No 2 (2021): Anindyaguna Ekonobisnis : Jurnal Ekonomi dan Bisnis STIE Anindyaguna
Publisher : LPPM STIE Anindyaguna

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

Tujuan penelitian ini adalah untuk menganalisis pengaruh penghindaran pajak, manajemen laba, komisaris independen, dan komite audit terhadap nilai perusahaan. Penelitian ini menggunakan pendekatan kuantitatif dengan tipe penelitian kausal komparatif. Penelitian dilakukan pada perusahaan properti, real estate, dan konstruksi bangunan yang terdaftar di Bursa Efek Indonesia pada tahun 2015-2019 dengan jumlah sampel sebanyak 185 sampel menggunakan metode purposive sampling. Metode pengumpulan data adalah studi dokumentasi dengan data sekunder diambil dari situs Bursa Efek Indonesia. Penelitian ini menggunakan teknik analisis regresi linier berganda. Penghindaran pajak dihitung dengan menggunakan rasio Cash Effective Tax Rate (CETR). Manajemen Laba diukur dengan menggunakan akrual diskresioner yang dihitung menggunakan metode modified Jones. Komisaris independen dihitung menggunakan presentase jumlah komisaris independen terhadap dewan komisaris. Komite Audit dihitung dengan jumlah anggota komite audit. Hasil penelitian ini menunjukkan bahwa penghindaran pajak, manajemen laba, komisaris independen, dan komite audit memiliki pengaruh positif terhadap nilai perusahaan. Rekomendasi untuk penelitian kedepannya untuk memperluas objek penelitian di luar perusahaan properti, real estate, dan konstruksi bangunan. Penelitian selanjutnya dapat menggunakan model perhitungan lain untuk variabel dependen dan variabel independen.

Pengalaman Kerja, Independensi, Integritas, Kompetensi dan Pengaruhnya terhadap Kualitas Audit Zezen Evia; R Ery Wibowo Santoso; Nurcahyono Nurcahyono
Jurnal Akuntansi dan Governance Vol 2, No 2 (2022): Jurnal Akuntansi dan Governance
Publisher : Universitas Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24853/jago.2.2.141-149

This study aims to empirically prove the effect of work experience, independence, integrity and competence on audit quality. This study employs quantitative method with primary data derived from all auditors who work in Public Accountant Office at Semarang City selected with convenience sampling. The results show that work experience, independence, integrity, and competence partially have a significant positive effect on audit quality. Thus, Public Accounting Firms in improving audit quality must pay attention to audit experience, independence, integrity, and competence of an auditor.

Pengaruh Pendapatan Asli Daerah, Dana Alokasi Umum dan Dana Alokasi Khusus Terhadap Belanja Modal Diva Ivana; Hardiwinoto Hardiwinoto; Nurcahyono Nurcahyono
ASSET: Jurnal Manajemen dan Bisnis Vol 4, No 2 (2021): Desember
Publisher : Universitas Muhammadiyah Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24269/asset.v4i2.4356

Penelitian ini bertujuan untuk menguji pengaruh pendapatan asli daerah, dana alokasi umum dan dana alokasi khusus terhadap belanja modal. Jenis penelitian ini adalah penelitian kuantitatif. Sampel pada penelitian ini diperoleh dengan menggunakan metode purposive sampling, yaitu pemilihan sampel dengan kriteria – kriteria yang telah ditentukan. Berdasarkan metode purposive sampling tersebut didapatkan sebanyak 80 sampel dari 35 kabupaten/kota provinsi Jawa Tengah dan 5 kabupaten/kota di DIY Yogyakarta. Teknik analisis yang digunakan adalah regresi linear berganda. Hasil analisis data diketahui pengujian hipotesis secara parsial PAD berpengaruh positif dan signifikan terhadap belanja modal, Dana Alokasi Umum berpengaruh tidak signifikan terhadap belanja modal, Dana Alokasi Khusus berpengaruh positif dan signifikan terhadap belanja modal. secara simultan PAD, DAU, DAK berpengaruh positif dan signifikan terhadap belanja modal. Kata Kunci : Pendapatan Asli Daerah, Dana Alokasi Umum, Belanja Modal

PENGARUH PROFITABILITAS DAN OPINI AUDIT TERHADAP KETEPATAN WAKTU PELAPORAN KEUANGAN Yesica Videsia; R Ery WIbowo Agung; Nurcahyono Nurcahyono
Review of Applied Accounting Research (RAAR) Vol 2, No 1 (2022): Review of Applied Accounting Research (RAAR) - February
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

This study aims to find empirical evidence about the effect of profitability, firm size, firm age, and audit opinion on the timeliness of submitting financial statements of manufacturing companies in the basic and chemical sub-sectors listed on the Indonesia Stock Exchange. The sample from this study used 30 manufacturing companies that were consistently listed on the Indonesia Stock Exchange for the period 2017 - 2019 which were taken using the purposive sampling method. Data collection in this study was carried out using the documentation method, which was done by downloading the company's annual financial information. Data analyzed by using logistic regression analysis. The results of the study identify that profitability, company size, company age, and audit opinion have a positive affect on the timeliness of submitting the company's financial statements.

Faktor-Faktor yang Mempengaruhi Harga Saham: Berdasarkan Signaling Theory Olvina Nur Anisa; R Ery Wibowo A; Nurcahyono Nurcahyono
Jurnal Akuntansi Indonesia Vol 11, No 2 (2022): Jurnal Akuntansi Indonesia
Publisher : Universitas Islam Sultan Agung (UNISSULA), Faculty of Economics, Department of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/jai.11.2.85-95

ABSTRAKPenelitian ini bertujuan untuk membuktikan secara empiris pengaruh rasio keuangan terhadap harga saham. Populasi penelitian yang digunakan adalah perusahaan sektor pertambangan yang listing di Bursa Efek Indonesia (BEI) tahun 2016-2019, teknik sampling yang digunakan yaitu purposive sampling dan analisis data menggunakan regresi linear berganda. Hasil penelitian ini menunjukkan bahwa current ratio mampu meningkatkan harga saham, sehingga current ratio yang tinggi akan meningkatkan harga saham. Earning per share dan return on assets tidak mampu menjadi prediktor harga saham karena berkorelasi negatif, hasil ini bertolak belakang dengan toeri karena pada tahun pengamatan banyak perusahaan yang rugi. Debt to equity ratio yang rendah atau tinggi tidak menjadi prediktor harga saham karena bukan faktor utama yang mampu meningkatkan atau menurunkan harga saham. Kata Kunci: harga saham, earning per share, current ratio, return on assets, debt to equity ratio ABSTRACTThis study aims to empirically prove the effect of financial ratios on stock prices. The research population used is mining sector companies listed on the Indonesia Stock Exchange (IDX) in 2016-2019, the sampling technique used is purposive sampling and data analysis using multiple linear regression. The results of this study indicate that the current ratio can increase stock prices, so a high current ratio will increase stock prices. Earnings per share and return on assets are not able to be predictors of stock prices because they are negatively correlated, this result is contrary to the theory because in the year of observation many companies lost. A low or high debt to equity ratio is not a predictor of stock prices because it is not the main factor that can increase or decrease stock prices. Keywords: Stock Price, Earning Per Share, Current Ratio, Return on Assets, Debt to Equity Ratio

Pengaruh Perencanaan Pajak, Beban Pajak Tangguhan dan Kualitas Audit Terhadap Manajemen Laba Nur Zakiya Anjany Pullah; R. Ery Wibowo A.S; Nurcahyono Nurcahyono
JPA : Journal of Public Accounting Vol 1, No 2 (2021): Journal of Public Accounting Vol. 1 No. 2, Desember 2021
Publisher : Politeknik Harapan Bersama

Abstract: This research was conducted the empirically prove the factors that influence Earnings Management by using the variables tax planning, deffered tax expense and audit quality in banking and insurance companies listed on The Indonesia Stock Exchange in 2015-2019. This type of research is quantitative research with sampling technique using purposive sampling method, namely the selection of samples with criteria determined by the researcher. The method used in this study uses multiple linear regression with the help of the SPSS version 21 program. The results in this study indicate that tax planning and audit quality has a positive and significant effect on earnings management, and deffered tax expense has a negative and not significant effect on earnings management.

The COVID-19 Outbreak and Stock Market Return: Evidence from Indonesia Nurcahyono Nurcahyono; Ayu Noviani Hanum; Fatmasari Sukesti
Jurnal Dinamika Akuntansi dan Bisnis Vol 8, No 1 (2021): March 2021
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

This study investigates the impact of Coronavirus disease 2019 (COVID-19) outbreak on stock market returns in Indonesia stock exchange. Number of positive cases, mortality, recovery, and capital market data were collected for 136 days since the first case was announced in Indonesia (2 March 2020). Panel data regression was employed to test the research hypothesis. The results show that COVID-19 has a negative impact on Indonesian stock market returns. The growth of positive case and deaths decreased the market returns. Meanwhile, the increase of recovered cases is a positive signal for the capital market but it has not contributed to the rise of stock prices and market returns.

Co-Authors Agus Suyanto Alwiyah Alwiyah Andwiani Sinarasri Arif Setiawan Ayu Noviani Hanum Ayu Noviani Hanum Bambang Minarso, Bambang Bana Ahmad Gautama Diva Ivana Dyah Nirmala Arum Janie erma handarsari Fatmasari Sukesti Hardiwinoto Hardiwinoto Helen Imelda Caroline Ida Kristiana Intan Pratiwi Lany Christanty Luluk Muhimatul Ifada Nafisa Ischabita Nunung Ghoniyah Nur Khatik Nur Zakiya Anjany Pullah Nurrahman Nurrahman Olvina Nur Anisa Putri Adelia R Ery Wibowo A R Ery WIbowo Agung R Ery Wibowo Santoso R. Ery Wibowo A.S R.Ery Wibowo A.S Setia Iriyanto Siti Aminah Siti Noviati Uswatun Khasanah Stalis Norma Ethica Sukowiyono Sukowiyono Wawan Sadtyo Nugroho Wikanastri Hersoelistyorini Yesica Videsia Zezen Evia

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