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All Journal Cakrawala Pendidikan Jurnal Sinergi Economic Journal of Emerging Markets Jurnal Siasat Bisnis Jurnal Akuntansi & Auditing Indonesia JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Jurnal Manajemen Teknologi Jurnal Manajemen Bisnis At-Taradhi: Jurnal Studi Ekonomi JAM : Jurnal Aplikasi Manajemen Future : Jurnal Manajemen dan Akuntansi Jurnal Minds: Manajemen Ide dan Inspirasi Proceeding Seminar LPPM UMP Tahun 2014 International Journal of Islamic Economics and Finance (IJIEF) Jurnal Ekonomi & Keuangan Islam Muqtasid: Jurnal Ekonomi dan Perbankan Syariah Shirkah: Journal of Economics and Business Jurnal Agregasi (JRAMB) Jurnal Riset Akuntansi Mercu Buana Proceeding of National Conference on Accounting & Finance Jurnal STEI Ekonomi Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Share: Jurnal Ekonomi dan Keuangan Islam Al-Manahij : Jurnal Kajian Hukum Islam
Hadri Kusuma
Accounting Department, Universitas Islam Indonesia, Yogyakarta, Indonesia
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

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Journal : Jurnal Akuntansi

 1   2 
Determinan Pengadopsian Layanan Internet Banking: Perspektif Konsumen Perbankan Daerah Istimewa Yogyakarta Hadri Kusuma; Dwi Susilowati
Jurnal Akuntansi dan Auditing Indonesia Vol. 11 No. 2 (2007)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

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Abstract

The consumer adoption of a new information system technology has been a central theme in information systems research nowadays. Prior research on this area has identified several factors influencing end user acceptance and satisfaction. Using the Technology Acceptance Model (TAM), this research investigated end consumer perceptions of Internet Banking services in relation to determinants of the services. The findings indicated that alliance service, task familiarity, and perceived ease of use are the main factors of the adoption. Keywords:    technology acceptance model, internet banking, personalisasi, jasa aliansi, kefamiliaran tugas, kemam¬puan akses, persepsi manfaat, persepsi kemudahan penggunaan, sikap.
Efek Informasi Asimetri Terhadap Kebijakan Dividen Hadri Kusuma
Jurnal Akuntansi dan Auditing Indonesia Vol. 10 No. 1 (2006)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

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Abstract

This research examines the influence of asymmetric information on dividend policy using an alternative explanation of pecking order theory for a sample of manufacturing firms listed on the Jakarta Stock Exchange between 2000 and 2004. The result of the tests indicates that dividends are negatively related to the level of asymmetric information. This finding is consistent with the theory of pecking order but does not provide a support for the signaling theory.Keywords: asymmetric information, dividend, signaling theory, pecking order theory
Efektifitas Mekanisme Bonding: Kasus Perusahaan-Perusahaan yang Dikontrol Komisaris Independen Hadri Kusuma; Erlan Susanto
Jurnal Akuntansi dan Auditing Indonesia Vol. 8 No. 1 (2004)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

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Abstract

The management of the companies is expected to work at the interest of stockholders. To reduce the different interests such as agency problem between the management and stockholders, it is necessary to build an independent party that can monitor the performance of the management. This study examines the effectiveness of dividend and debt bonding for those companies listed on the JSX controlled by independent commissioners. The result of this study shows that the existence of the independent commissioners does not play important roles in minimizing the different interest (agency problem) between the two parties.Keywords: bonding, komisaris independen, hutang dan dividen
Manajemen Laba oleh Perusahaan Pengakuisisi sebelum Merger dan Akuisisi di Indonesia Hadri Kusuma; Wigiya Ayu Udiana Sari
Jurnal Akuntansi dan Auditing Indonesia Vol. 7 No. 1 (2003)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

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Abstract

The primary objective of this study is to investigate whether there is any manipulation of accounting earnings through discretionary accrual choices by acquiring firms in the period pre¬ceding the announcement and completion of mergers and acquisitions. The current study hy¬pothesised that the process of merger and acquisition may provide incentives for management of the company to make accounting choices that increase the earnings of the firm. The results in the current study provide evidence that in the years prior to the acquisition, acquiring firms do not manage accounting earnings through discretionary accruals. The result, however, indicates that acquiring firms in Indonesia manipulate accounting earnings through income smoothing.Keywords: mergers and acquisitions, discretionary accruals, earnings management, and income smoothing.
Determinan Electronic Loyalty (e-Loyalty) Pada Website Prapti Antarwiyati; Agus Lukman Nurhakim; Hadri Kusuma
Jurnal Akuntansi dan Auditing Indonesia Vol. 14 No. 1 (2010)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

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Abstract

The purpose of this research was to investigate the factors influencing consumer’s loyalty toward e-commerce website. The samples were those who used and interacted to the website. We applied accidental sampling and the questionnaires were distributed manually and through on line. Returned and processed questionnaires were from 175 respondents. Ten of 14 hypotheses in our research were supported by the data. Those hypotheses are the relationship among the factors of perceived ease of use, perceived usefulness, trust, social presence, enjoyment and value, patronage intent and e- loyalty towards the website. Keywords:    perceived ease of use, trust, social presence, enjoyment and value, consumer’s loyalty toward e-commerce website
PERSEPSI AKUNTAN TERHADAP INDIKASI KECURANGAN KECURANGAN PELAPORAN KEUANGAN Fajar Baihaqy; Hadri Kusuma
Jurnal Akuntansi dan Auditing Indonesia Vol. 16 No. 2 (2012)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

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Abstract

Ikatan Akuntan Indonesia (IAI) melalui Pernyataan Standar Auditing (PSA) No. 70 mengharuskan akuntan eksternal di Indonesia untuk mempertimbangkan kecurangan pada saat proses audit laporan keuangan. Untuk tujuan tersebut, IAI mengadopsi Statement on Auditing Standard No.99 (SAS No.99). Penelitian ini bertujuan untuk (1) menguji apakah indikasi kecurangan SAS No.99 yang mengacu pada konsep fraud triangle dapat digunakan untuk pendeteksian kecurangan pelaporan keuangan di Indonesia, (2) menguji apakah faktor demografi seperti: pengalaman, gelar, latar belakang pendidikan, gender, dan pengalaman pelatihan mempengaruhi perbedaan persepsi para akuntan dalam menggunakan indikasi kecurangan untuk mendeteksi kecurangan pelaporan keuangan. Dari 127 kuesioner yang kembali dan dapat diproses penelitian ini menyimpulkan bahwa dari 42 indikasi kecurangan, 10 indikasi berdasarkan tekanan, 12 indikasi kesempatan dan 11 indikasi rasionalisasi yang dapat digunakan untuk mendeteksi kecurangan. Hasil penelitian juga menyimpulkan bahwa faktor demografi seperti: tipe akuntan, pengalaman, jenjang pendidikan, latar belakang pendidikan dan pelatihan mempengaruhi perbedaan persepsi para akuntan terhadap indikasi kecurangan sementara faktor gender tidak membedakan persepsi para akuntan. Beberpa implikasi temuan juga didiskusikan pada bagian akhir paper ini.Kata kunci: kecurangan, tekanan, kesempatan, pendidikan dan akuntan.
Pengaruh intellectual capital dan corporate governance terhadap business performance: pendekatan persamaan struktural Desnoni Nandaria; Hadri Kusuma
Jurnal Akuntansi dan Auditing Indonesia Vol. 18 No. 1 (2014)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jaai.vol18.iss1.art2

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh intellectual capital dan corporate governance terhadap business performance dan pengaruh financial performance terhadap market performance. Penelitian ini merupakan pengembangan penelitian sebelumnya dengan menambahkan indikator disetiap variabel. Sampel penelitian ini adalah 36 perusahaan dari industri keuangan yang terdaftar di Bursa Efek Indonesia untuk periode 2007 sampai 2011. Partial Least Square (PLS) digunakan untuk menganalisis data. Temuan menunjukkan bahwa intellectual capital berpengaruh signifikan terhadap financial performance, dan corporate governance berpengaruh signifikan terhadap financial performance dan market performance. Financial performance berpengaruh signifikan terhadap market performance. Hasil dan implikasi penelitian ini didiskusikan di bagian akhir penelitian ini.Kata Kunci: Intellectual Capital, Corporate Governance, Business Performance
Fundamental aspects of leverage, profitability and financial distress as mediating variables that influence firm value Sri Hermuningsih; Hadri Kusuma; Teguh Erawati; Anisya Dewi Rahmawati
Jurnal Akuntansi dan Auditing Indonesia Vol 26, No 2 (2022)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jaai.vol26.iss2.art3

Abstract

This research aims to examine how leverage and equity affect firm value and financial distress as mediating factor in listed manufacturing firms on the Indonesia Stock Exchange. Such manufacturing businesses are the research's population. The manufacturing industry is the research sample from 2011 to 2021 periods. Purposive sampling was utilized in the sampling approach, resulting in data availability from 53 firms and 583 financial statement data—a structural equation model with structural equations for hypothesis testing. The test results demonstrate that leverage affects financial distress. Financial distress is negatively impacted by profitability. Leverage and financial distress negatively affect both firm value and financial distress, acting as a mediating factor. Conversely, profitability positively affects both firm value and financial distress, functioning as a mediating factor.
Determining factors of sustainability report using the institutional isomorphism theory approach Tri Siwi Nugrahani; Hadri Kusuma; Johan Arifin; Rifqi Muhammad
Jurnal Akuntansi dan Auditing Indonesia Vol 27, No 1 (2023)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jaai.vol27.iss1.art1

Abstract

One form of company participation in sustainable development is the preparation of quality reports (SR) taking into account SR content and pressure from stakeholders including the determinants of SR quality in companies listed on the IDX during 2017-2020 with an isomorphism theory approach. The sample for this study was 444 companies using the purposive method, with the criteria for companies compiling SRs during the year of observation either separately or in combination with the annual financial statements. Data analysis with multivariate regression. The results showed that environmental pressure and social pressure coercively isomorphism had an effect on SR quality, and industrial pressure had mimetic isomorphism affected SR quality, while normative pressure from the audit committee had no effect on SR quality because p > 0.05. This study proves that testing the quality of SR with a coercive, mimetic, and normative isomorphism theory approach can determine the quality of SR.
The importance of liquidity to improve the quality earnings of company Teguh Erawati; Hadri Kusuma; Titi Swantari; Reni Listyawati
Jurnal Akuntansi dan Auditing Indonesia Vol 27, No 2 (2023)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jaai.vol27.iss2.art3

Abstract

This research aims to examine the relationship of Profitability, Liquidity, and Investment Opportunity Set on Earnings Quality with Good Corporate Governance as its Moderating Variable from some manufacturing companies listed on the Indonesia Stock Exchange during the 2017-2021 period. The sampling technique employed in this study is purposive sampling method by observing a total of 57 manufacturing companies, so that the total samples were 285 data. The results of this study indicate that the profitability variable has no positive effect on earnings quality; the liquidity variable has a positive effect on earnings quality; and the IOS variable has no negative effect on earnings quality. In addition, the Good Corporate Governance (GCG) variable is unable to moderate the profitability variable on earnings quality. The GCG variable is also unable to moderate the liquidity variable on earnings quality. However, the GCG variable is able to moderate the IOS variable on earnings quality.
Co-Authors Aditya Pandu Wicaksono Afri yanto, Afri Agus Lukman Nurhakim Al Hashfi, Rizqi Umar Anisya Dewi Rahmawati Ardhiansyah, Arief Satria Ardiami, Kinanthi Putri Arief Rahman Arief Satria Ardhiansyah Arifin, Busthanul Asrori Asrori Basyariah, Nuhbatul Desnoni Nandaria Dwastarini Yuliana Candra Dewi Dwi Susilowati Erika Setyanti Kusumaputri, Erika Setyanti Erlan Susanto Fajar Baihaqy Fetria Eka Yudiana Fuadhillah Kirana Putri Hanafi, Syafiq Mahmadah Handojo Budi Rahardjo Ibnu Qiyam Ibnu Qizam Iqbal, Muhammad Johan Arifin Kashari Kashari Lestari, Dini Maulana Marina Silvia Sari Misnen Ardiansyah Misnen Ardiansyah, Misnen Moch. Nurhidayat Muhammad Ghafur Wibowo Muhammad Iqbal Fasa Mursyida Mahmud Mursyida Mahmud, Mursyida Neni Nurhayati Nuhbatul Basyariah Nurfauziya, Ahada Olivi Sabilla Sa'dani Prakosa, Kesit Bambang Prapti Antarwiyati Qiyam, Ibnu Qizam, Ibnu Rahayu, Nur Ellyanawati Esty Reni Listyawati Riana Mahfuroh Rifqi Muhammad Ruri Deviani Sri Hermuningsih Stefania Dai Suban Sunaryati Sunaryati Sunaryati Teguh Erawati Teguh Erawati, Teguh Titi Swantari Tri Siwi Nugrahani Usman Usman Usman Usman Via Rizkiana Via Rizkiana, Via Wigiya Ayu Udiana Sari Yhoga Heru Pratama Yola Andesta Valenty Yudiana, Fetria Eka Yuke Prabansari Zaenal Arifin