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All Journal PROSIDING SEMINAR NASIONAL Kompak : Jurnal Ilmiah Komputerisasi Akuntansi Journal of Accounting and Investment WARTA Benefit: Jurnal Manajemen dan Bisnis Riset Akuntansi dan Keuangan Indonesia Jurnal Akuntansi dan Pajak Widya Cipta : Jurnal Sekretari dan Manajemen Jurnal EMT KITA Jurnal BPPK : Badan Pendidikan dan Pelatihan Keuangan SENTRALISASI YUME : Journal of Management International Journal of Economics, Business and Accounting Research (IJEBAR) Community Engagement and Emergence Journal (CEEJ) Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Revenue : Jurnal Ilmiah Akuntansi Journal of Economics and Business UBS Jurnal Akuntansi dan Governance Jurnal Bina Bangsa Ekonomika Abdi Psikonomi Formosa Journal of Science and Technology (FJST) Journal of Accounting and Finance Management (JAFM) Proceeding ISETH (International Summit on Science, Technology, and Humanity) Prosiding University Research Colloquium Journal of Public Accounting (JPA) Journal Research of Social Science, Economics, and Management Duconomics Sci-meet (Education & Economics Science Meet) Innovative: Journal Of Social Science Research IIJSE Majapahit Journal of Islamic Finance dan Management Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Majapahit Journal of Islamic Finance dan Management Riset Akuntansi dan Keuangan Indonesia Journal of Ekonomics, Finance, and Management Studies Atestasi : Jurnal Ilmiah Akuntansi JIFA (Journal of Islamic Finance and Accounting)

Noer Sasongko

Fakultas Ekonomi Universitas Muhammadiyah Surakarta

Author-ID : 3074507

Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Public Health Social Sciences Other

Published : 77 Documents Claim Missing Document

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Articles

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Effects Of Gender Diversity, Managerial Ownership Structure And External Financing Needs On Company Performance Reka Zayyana Dini Saputri; Noer Sasongko
Prosiding University Research Colloquium Proceeding of The 14th University Research Colloquium 2021: Bidang Ekonomi dan Bisnis
Publisher : Konsorsium Lembaga Penelitian dan Pengabdian kepada Masyarakat Perguruan Tinggi Muhammadiyah 'Aisyiyah (PTMA) Koordinator Wilayah Jawa Tengah - DIY

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (285.979 KB)

Studi ini memiliki tujuan untuk menguji pengaruh diversitas gender, struktur kepemilikan manajerial, dan external financing needs pada perusahaan. Penelitian ini menggunakan metode kuantitatif. Penelitian ini dilakukan untuk menguji bagaimana pengaruh variabel independen terhadap variabel dependen. Jenis data dalam penelitian ini adalah data sekunder. Populasi dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Busa Efek Indonesia (BEI) tahun 2016-2019. Sampel yang digunakan sebanyak 112 dengan teknik pengambilan sampel menggunakan metode purposive sampling. Teknik analisis yang digunakan dalam penelitian ini adalah regresi linear berganda. Hasil penelitian menunjukkan bahwa diversitas gender berpengaruh terhadap kinerja perusahaan. Sedangkan, struktur kepemilikan manajerial dan external financing needs tidak berpengaruh terhadap kinerja perusahaan.

Effect of Total Quality Management, Performance Measurement System, Reward System, and Management Control System on Unit Manager Performance Noer Sasongko; Sinta Khusniya
Prosiding University Research Colloquium Proceeding of The 15th University Research Colloquium 2022: Mahasiswa (Student Paper Presentation) A
Publisher : Konsorsium Lembaga Penelitian dan Pengabdian kepada Masyarakat Perguruan Tinggi Muhammadiyah 'Aisyiyah (PTMA) Koordinator Wilayah Jawa Tengah - DIY

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (270.129 KB)

This study aims to examine the effect of total quality management, performance measurement system, reward system, and management control system on the performance of unit managers at RSU Fastabiq Sehat PKU Muhammadiyah Pati. The method of data collection in this study was a questionnaire filled out by respondents, namely unit managers who worked at RSU Fastabiq Sehat PKU Muhammadiyah Pati. Sampling of 30 respondents in this study using purposive sampling method. The results of this study reveal that: (1) total quality management has no significant effect on managerial performance. (2) the performance measurement system has an effect on managerial performance. (3) the reward system has no effect on managerial performance. (4) the management control system has an effect on managerial performance.

The Effect of Audit Fee, Audit Tenure, Audit Rotation and Client Company Size on Audit Quality (Empirical Study on Banking Sector Listed on Indonesia Stock Exchange (IDX) 2017-2019 Period) Eka Setiyaningsih; Noer Sasongko
Prosiding University Research Colloquium Proceeding of The 15th University Research Colloquium 2022: Mahasiswa (Student Paper Presentation) B
Publisher : Konsorsium Lembaga Penelitian dan Pengabdian kepada Masyarakat Perguruan Tinggi Muhammadiyah 'Aisyiyah (PTMA) Koordinator Wilayah Jawa Tengah - DIY

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (274.214 KB)

The Effect of Audit Fee, Audit Tenure, Audit Rotation and Client Company Size on Audit Quality (Empirical Study on Banking Sector Listed on Indonesia Stock Exchange (IDX) 2017-2019 Period). This study aims to determine the effect of audit fees, audit tenure, audit rotation and client company size on audit quality. The population of this study is the Banking Sector Listed on the Indonesia Stock Exchange (IDX) for the 2017-2019 period. The sampling technique used purposive sampling, the type of data used was secondary data and obtained 26 banking sectors which were used as samples. This type of research uses a descriptive quantitative approach, which is measured using logistic regression analysis method with IBM Statistical Package for Social Sciences (SPSS) version 23. The results of this study indicate that: Audit Fee has no effect on Audit Quality. Audit Tenure has no effect on Audit Quality. Audit rotation has an effect on Audit Quality. The size of the Client's company affects the quality of the audit.

Pengaruh Kinerja Keuangan dan Mekanisme Corporate Governance terhadap Manajemen Laba Wafa Khairani; Noer Sasongko; Andy Dwi Bayu Bawono
Jurnal Akuntansi dan Governance Vol 3, No 1 (2022): Jurnal Akuntansi dan Governance
Publisher : Universitas Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24853/jago.3.1.58-76

This study aims to examine the effect of financial performance and corporate governance on earnings management. The research population is all manufacturing companies listed on the Indonesia Stock Exchange, which are 176 companies. With the purposive sampling method for the year 2017-2019, we got the sample of 44 companies with a total of 132 observations. Multiple linear regression was employed for data analysis. The results show that financial performance as proxied by profitability and leverage, partially, has a significant effect on earnings management. Financial performance as proxied by the liquidity ratio has no effect on earnings management. Corporate governance as proxied by managerial ownership, institutional ownership, and the proportion of independent commissioners, partially, has no effect on earnings management.

Determinan Belanja Modal Pada Kabupaten/Kota Se-Jawa Tahun 2018-2020 Rosalina Ayu Ketrin; Noer Sasongko
JPA : Journal of Public Accounting Vol 2, No 1 (2022): : Journal of Public Accounting Vol. 2 No. 1, Juni 2022
Publisher : Politeknik Harapan Bersama

Pembangunan nasional yang dilakukan bangsa Indonesia merupakan upaya pembangunan yang berkesinambungan yang meliputi pembangunan masyarakat, bangsa, dan negara secara keseluruhan. Penelitian ini bertujuan untuk menganalisis dan mencari bukti empiris mengenai pengaruh Pendapatan Asli Daerah (PAD), Dana Alokasi Umum (DAU), Dana Alokasi Khusus (DAK), dan Dana Bagi Hasil (DBH).Populasi dalam penelitian ini adalah pemerintah Kabupaten/ Kota se-Jawa pada periode anggaran 2018-2020. Sampel dalam penelitian ini adalah pemerintah Kabupaten/ Kota se-Jawa pada periode anggaran 2018-2020, dengan menggunakan purposive samping sebagai teknik pengambilan sampel, maka diperoleh sampel penelitian sebanyak 315 sampel dari 105 Kabupaten/ Kota se-Jawa selama 3 tahun. Metode analisis data menggunakan analisis regresi linier berganda dengan bantuan program SPSS 26.Hasil penelitian membuktikan secara empiris bahwa Pendapatan Asli Daerah (PAD) dan Dana Alokasi Khusus (DAK) berpengaruh terhadap belanja modal dengan nilai sig. masing-masing variabel sebesar (0,000 < 0,05) dan (0,000 < 0,05). Selain itu, peneliti juga menemukan bukti secara empiris bahwa Dana Alokasi Umum (DAU) dan Dana Bagi Hasil (DBH) tidak berpengaruh terhadap belanja modal dengan nilai sig. masing-masing sebesar (0,362 > 0,05) dan (0,325 > 0,05).

Pengaruh Perilaku Belajar, Kecerdasan Intelektual, Kecerdasan Emosional, Kecerdasan Spiritual, dan Kecerdasan Sosial terhadap Pemahaman Akuntansi (Studi Kasus Mahasiswa Program Studi Akuntansi Universitas Muhammadiyah Surakarta) Santi Utami; Noer Sasongko
Duconomics Sci-meet (Education & Economics Science Meet) Vol 1 (2021): Merdeka Belajar dan Tantangan Ekonomi dalam Menyongsong Era Society 5.0
Publisher : Neolectura

This study aims to analyze the effect of learning behavior, intellectual intelligence, emotional intelligence, spiritual intelligence, and social intelligence on accounting understanding. More specifically, this study aims to explore several factors such as learning behavior, intellectual intelligence, emotional intelligence, spiritual intelligence, and social intelligence. In this study the authors use the type of quantitative research so that the significance of the relationship between the variables studied will be obtained. The data of this study used primary data containing questions in the form of a questionnaire measured using a Likert scale, which was distributed to students of the Accounting Study Program at Muhammadiyah University of Surakarta batch 2017, and obtained a sample of 80 students, while for this research method the Multiple Linear Regression method was used. to test the effect between the variables. The results of this test indicate that Intellectual Intelligence, Spiritual Intelligence, and Social Intelligence have a negative effect on Accounting Understanding. Meanwhile, Learning Behavior and Emotional Intelligence have a positive effect on Accounting Understanding. In the end, based on the results of this study, it shows that Learning Behavior and Emotional Intelligence have an effect on Accounting Understanding.

Impact of Audit and Financial Factors on Audit Report Lag: Evidences from Indonesian Andy Dwi Bayu Bawono; Noer Sasongko; Mustofa Mustofa
Riset Akuntansi dan Keuangan Indonesia Vol 8, No 1 (2023): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v8i1.22644

Financial report relevance, which is one of the qualitative features of financial reports, can be affected by audit report lag. Less pertinent is the audited financial report of a local government the longer the audit report is delayed. Thus, the user of a local government financial report may experience negative consequences. This study’s objective was to examine empirical evidence about the influence of audit results, auditor switches, local government size, leverage, and profitability on local government audit report lag in Indonesia. This study utilized 506 out of 514 local governments (districts and cities) in Indonesia during 2017 and 2018, with a total sample size of 1,012. This study utilized secondary data collected from 2017 to 2018 audit reports of the Supreme Audit Institute – SAI (BPK). The data was collected from the electronic database services of the Information and Documentation Executive Authority (E-PPID) at http://e-ppid.bpk.go.id. The Purposive Sampling Technique was used to acquire the sample, and the data was analyzed using Ordinary Least Squares (OLS). According to the research, audit findings, local government size, and leverage influenced local government audit report latency, but auditor changes and profitability had no significant effect. Many variables, including audit opinion, audit quality, auditor experience, the quantity of capital expenditures, special allocation funds received by local government, and the qualifications of the local government report compiler, might be investigated further. In addition, splitting municipal governments depending on island location would provide for an intriguing extra audit report lag study.

Pengaruh Likuiditas, Operating Capacity, Sales Growth, Operating Cash Flow Dan Kepemilikan Institusional Terhadap Financial Distress (Studi Empiris Pada Perusahaan Manufaktur Sektor Barang Konsumsi Yang Terdaftar Di Bursa Efek Indonesia Tahun 2019-2022) Atika Dewi Pratiwi; Noer Sasongko
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 4 No. 6 (2023): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v4i6.3653

Tujuan dari penelitian ini adalah mengidentifikasi pengaruh likuiditas, operating capacity, sales growth, operating cash flow, dan kepemilikan institusional terhadap financial distress. Populasi penelitian ini adalah perusahaan manufaktur sektor barang konsumsi yang terdaftar di Bursa Efek Indonesia periode tahun 2019 - 2022. Teknik pengambilan sampel menggunakan dengan menggunakan metode purposive sampling sebanyak 248 data. Pada penelitian ini menggunakan metode regresi Hosmer and Lemeshow`s. Hasil penelitian ini menunjukkan bahwa likuiditas, operating capacity, dan operating cash flow berpengaruh terhadap financial distress, sedangkan sales growth dan kepemilikan institusional tidak berpengaruh terhadap financial distress.

PENGARUH AUDIT FEE, SOLVABILITAS, LIKUIDITAS, PROFITABILITAS, UKURAN PERUSAHAAN DAN UMUR PERUSAHAAN TERHADAP AUDIT REPORT LAG PADA MASA PANDEMI COVID-19 Fatimah Hidayati; Noer Sasongko
Jurnal Akuntansi dan Pajak Vol 25, No 1 (2024): JAP : Vol. 25, No. 1, Februari 2024 - Juli 2024
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v25i1.13129

Audit report lag refers to the duration, measured in days, it takes for an auditor to finish their audit tasks, starting from the closing date of the financial year and ending on the date when the audited financial statements are issued. The objective of this study is to examine the impact of audit fees, solvency, liquidity, profitability, company size, and company age on the delay in audit reports during the Covid-19 epidemic for companies listed in the IDX80 Index from 2020 to 2022. The sample approach employed in this investigation was purposive sampling. There are 114 companies that meet the criteria to be considered as observation units. The employed analytical technique is multiple linear regression analysis. The findings offer factual proof that the solvency, liquidity, profitability, and size of a corporation have an impact on the delay in issuing audit reports. However, the audit costs and the age of the company have no impact on the delay in the issuance of the audit report.

Pengaruh Motivasi Investasi, Pengetahuan Investasi, dan Media Sosial Terhadap Minat Investasi Pasar Modal Pada Mahasiswa Santoso, Victor Devin; Sasongko, Noer
Jurnal EMT KITA Vol 8 No 3 (2024): JULY 2024
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET) - Lembaga KITA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/emt.v8i3.2913

This study aims to examine the effect of investment motivation, investment knowledge, and social media on capital market investment interest in students. The type of research used is quantitative causality. The population used in this study are students of the Faculty of Economics and Business, University of Muhammadiyah Surakarta semester 6, semester 8, and semester 10 with a total of 3001 students. The technique used in this study is Purposive Sampling. The Data used is primary data data in the form of responses obtained through questionnaires distributed to respondents. The data analysis technique used in this study is multiple linear regression analysis. The results of this study showed that investment motivation, investment knowledge and social media affect investment interest.

Co-Authors - Wiyadi Abdul Malik Hakim Ahmad, Efendi Khoeri Amalia, Rika Nur Ambariyanto Ambariyanto Andy Dwi Bayu Bawono Ardella Wahyu Luthvia Astri Arfani Nur Kusumawati Atika Dewi Pratiwi Banu Witono Bekti Wiji Lestari Conteh, Abdul Damar Septian Desi Ambarwati Ditasari, Rollis Ayu Dwi Ariyani Dwi Ariyani Dzikriya Syukriyana Eka Setiyaningsih Eni Susilowati Erma Setiawati Eskasari Putri Esti Windarti Evi Dewi Kusumawati Fadlorrohman, Fadiil Maulana Fatchan Achyani Fatimah Hidayati Fatimah Hidayati Fifi Aswita Mandala Sari Imam Thohari Imron Rosyadi Indrawati, Lykna Khoirudin Khoirudin, Khoirudin Khusniya, Sinta Kusuma Wijayanto Kusuma Wijayanto, Kusuma Kusumawati, Astri Arfani Nur Mustofa Mustofa Mustofa, M Nur Aeni Waly Nur Alfarizzi, Ahmad Nur Amalina Nur Amalina Nurhana, Inka Ayu Oktaviyanto, Ryan Funky Wahyu Puspawati, Ragil Kuning Putri, Nia Novia Ragil Kuning Puspawati Rahman, Arif Nur Ramadhan, Malinda Reka Zayyana Dini Saputri Retno Susanty, Theresia Novie Rifai Hakim Bintang Wiyadi Rifai Hakim Bintang Wiyadi Rina Trisnawati Rosalina Ayu Ketrin Sangrah Fitriana Wijayantika Santi Utami Santoso, Victor Devin Saputri, Reka Zayyana Dini Septian, Damar Setiyaningsih, Eka Sinta Khusniya Thoyibbah, Kartika Triyono Triyono Triyono Triyono Triyono Triyono Triyono Triyono, T Utami, Setiyawati Budi Wafa Khairani Wahyu Luthvia, Ardella Wi yadi Wijayantika, Sangrah Fitriana Windarti, Esti Wiyadi Wiyadi Wiyadi, W Wulandari, Dwita Zulfikar Zulfikar

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