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All Journal Jurnal Reviu Akuntansi dan Keuangan 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 Journal of Economic, Bussines and Accounting (COSTING) Jurnal BPPK : Badan Pendidikan dan Pelatihan Keuangan SENTRALISASI YUME : Journal of Management International Journal of Economics, Business and Accounting Research (IJEBAR) International Journal of Economics Development Research (IJEDR) Community Engagement and Emergence Journal (CEEJ) Management Studies and Entrepreneurship Journal (MSEJ) EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Jurnal Revenue : Jurnal Ilmiah Akuntansi Journal of Economics and Business UBS Jurnal Akuntansi dan Governance Jurnal Bina Bangsa Ekonomika Abdi Psikonomi Studi Akuntansi, Keuangan, dan Manajemen 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 Bharasumba Jurnal Multidispliner 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
Universitas Muhammadiyah Surakarta
Religion Agriculture, Biological Sciences & Forestry Arts 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 Transportation Other

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DAMPAK PANDEMI COVID-19 TERHADAP KINERJA KEUANGAN PERUSAHAAN SUB SEKTOR JASA & PERALATAN KESEHATAN YANG TERDAFTAR DI BEI PERIODE 2019-2020 Nugroho , Singgih Habib; Sasongko , Noer
Jurnal Multidisipliner Bharasumba Vol 1 No 02 (2022): Jurnal Multidisipliner Bharasumba
Publisher : Pusat Studi Ekonomi, Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/bharasumba.v1i02.95

Abstract

Kinerja keuangan merupakan hasil perbandingan laporan keuangan suatu periode tertentu dengan laporan keuangan sebelumnya sebagai pembanding dengan tujuan untuk mengevaluasi kinerja keuangan perusahaan atau kinerja perusahaan. Penelitian ini bertujuan untuk menganalisis kinerja keuangan perusahaan sub sektor jasa dan peralatan kesehatan yang terdaftar di Bursa Efek Indonesia periode tahun 2019 dan 2020. Penelitian ini merupakan penelitian kuantitatif. Teknik pengambilan sampel yang digunakan dalam penelitian ini adalah purposive sampling.  Berdasarkan proses pengambilan sampel, dari populasi sebanyak 10 perusahaan, diambil sampel sebanyak 8 perusahaan dengan periode tahun 2019 dan 2020 yang telah ditentukan. Data yang digunakan dalam penelitian ini diperoleh dari website www.idx.co.id dan laporan keuangan perusahaan. Teknik analisis yang digunakan dalam penelitian ini adalah Analisis statistik deskriptif dengan metode analisis uji beda paired sample t-test untuk menentukan hipotesis. Proksi kinerja keuangan yang digunakan dalam penelitian ini adalah current ratio, debt to equity ratio, return on assets, receivable turn over dan price to earning ratio. Hasil penelitian ini menunjukkan tidak terdapat perbedaan signifikan antara curent ratio, debt to equity ratio, return on assets, receivable turn over dan price to earning ratio sebelum dan selama pandemi Covid-19 pada perusahaan sub sektor jasa dan peralatan kesehatan yang terdaftar di Bursa Efek Indonesia periode tahun 2019 dan 2020.
THE INFLUENCE OF INTERNAL FACTORS, BANK SIZE AND GOOD CORPORATE GOVERNANCE ON THE PERFORMANCE OF COMMERCIAL BANK LISTED ON THE INDONESIAN STOCK EXCHANGE IN 2021-2022 Nurhana, Inka Ayu; Triyono, Triyono; Sasongko, Noer
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 8, No 1 (2024): IJEBAR : Vol. 8, Issue 1, March 2024
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v8i1.12602

Abstract

This research aims to test whether there is an influence between the NPL ratio, OER, CAR, LDR, SIZE and GCG on the performance of commercial banks on the BEI in 2021-2022. The population in this research are management parties involved in commercial banking companies listed on the IDX. The number of samples in this research was 36 companies in 2021-2022. The sampling technique uses a purposive sampling method. The research method used is quantitative with data sources in the form of secondary data. The data analysis method uses multiple linear regression analysis with SPSS version 25. The results of this research show that the variables NPL, OER, LDR, LnSIZE do not have a significant effect on Commercial Bank Performance (ROA), while CAR and GCG has a significant effect on Commercial Bank Performance (ROA ). Simultaneously the variables NPL, OER, CAR, LDR, Company Size, and GCG, have an influence on Commercial Bank Performance (ROA)
CEO Narcissism and Corporate Tax Avoidance: Testing The Moderating Role of ESG Fifi Aswita Mandala Sari; Sasongko, Noer; Triyono
Riset Akuntansi dan Keuangan Indonesia Vol. 9 No. 2 (2024): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v9i2.8610

Abstract

Examining the effects of capital intensity, board gender diversity, and CEO narcissism on company tax avoidance with ESG acting as a moderating factor is the aim of this study. Companies that manufacture food and beverages that are listed on the Indonesia Stock Exchange (IDX) for the years 2017–2023 make up the research population. Purposive sampling techniques were used to pick 126 companies for the sample. The research methodology used in this study is quantitative, and linear regression is used to examine the data. The findings show that CEO narcissism has a positive but insignificant effect on corporate tax avoidance, while board gender diversity has a significant positive effect. In contrast, capital intensity does not show a significant effect. However, ESG significantly moderates the relationship between CEO narcissism and board gender diversity with corporate tax avoidance, but not with capital intensity. In conclusion, ESG can reduce the tendency for tax avoidance in companies with more gender-diverse boards and those led by narcissistic CEOs.
Pengaruh Komite Audit, Leverage, Roa, Ukuran Perusahaan, Intensitas Aset Tetap Dan Pertumbuhan Penjualan Terhadap Penghindaran Pajak Semasa Covid-19 Fadlorrohman, Fadiil Maulana; Sasongko, Noer
Community Engagement and Emergence Journal (CEEJ) Vol. 6 No. 1 (2025): Community Engagement & Emergence Journal (CEEJ)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ceej.v6i1.7442

Abstract

Penelitian ini bertujuan untuk menguji pengaruh Komite Audit, Leverage, Return On Assets (ROA), Ukuran Perusahaan, Intensitas Aset Tetap, dan Pertumbuhan Penjualan terhadap penghindaran pajak pada perusahaan sektor manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) periode 2019-2022, yang bertepatan dengan masa pandemi COVID-19. Pendekatan kuantitatif digunakan dalam penelitian ini dengan teknik purposive sampling untuk memperoleh sampel sebanyak 63 perusahaan. Data yang digunakan merupakan data sekunder dari laporan keuangan tahunan perusahaan yang diolah menggunakan analisis regresi linier berganda dengan aplikasi SPSS, setelah melalui uji asumsi klasik. Hasil penelitian menunjukkan bahwa Leverage, ROA, Intensitas Aset Tetap, dan Pertumbuhan Penjualan berpengaruh signifikan terhadap penghindaran pajak. Sebaliknya, Komite Audit dan Ukuran Perusahaan tidak berpengaruh terhadap penghindaran pajak.
Corporate Social Responsibility (CSR), Firm Size, Profitability, and Leverage On Earnings Response Coefficient (ERC) (An Empirical Study of Manufacturing Companies Listed on the Indonesia Stock Exchange for the period of 2015- 2018) Sasongko, Noer; Puspawati, Ragil Kuning; Wijayanto, Kusuma
Riset Akuntansi dan Keuangan Indonesia Vol 5, No 1 (2020) Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v5i1.10681

Abstract

This study aims to examine the effect of corporate social responsibility (CSR), firm size, profitability, and leverage on the earnings response coefficient (ERC). The type of this research was quantitative. The type of data used was secondary data obtained from www.idx.co.id. The population involved in this study was the manufacturing companies that were listed on the Indonesia Stock Exchange during the 2015-2018 period. Whereas, this research sample was determined by purposive sampling method in accordance with predetermined criteria. The analytical method employed was multiple linear regression analysis. The results of this study indicated that variables that had an effect on the earnings response coefficient were corporate social responsibility and firm size, while profitability and leverage had no impact on the earnings response coefficient.
The Effect of Fiscal Decentralization and Foreign Direct Investment on Regional Income Inequality: Economic Growth as A Mediating Variable Triyono, T; Ariyani, Dwi; Sasongko, Noer
Riset Akuntansi dan Keuangan Indonesia Vol 6, No 3 (2021): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v6i3.17579

Abstract

This research aims to analyze the effect of fiscal decentralization and foreign direct investment (FDI) on regional income inequality and examine the role of economic growth in mediating the effect of independent variables on income inequality in Indonesia. The analytical tool used was path analysis (Path Analysis). The sample data were taken from 34 provinces in Indonesia in the period of 2015-2019. The results show (1) fiscal decentralization has a significant negative effect on economic growth in Indonesia in the period of 2015-2019. (2) FDI has a significant positive effect on economic growth. (3) Fiscal decentralization has a significant positive effect on income inequality. (4) FDI does not affect income inequality. (5) Economic growth has a significant positive effect on income inequality. (6) Economic growth cannot mediate the effect of fiscal decentralization on regional income inequality. (7) Economic growth can mediate the effect of FDI on regional income inequality.
Impact of Audit and Financial Factors on Audit Report Lag: Evidences from Indonesian Local Government Bawono, Andy Dwi Bayu; Sasongko, Noer; Mustofa, M
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

Abstract

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 Kinerja Keuangan Daerah Terhadap Kemiskinan di Jawa Tengah dengan Pertumbuhan Ekonomi Sebagai Intervening Ardella Wahyu Luthvia; Triyono Triyono; Noer Sasongko
Journal of Economics and Business UBS Vol. 12 No. 3 (2023): Special Issue
Publisher : UniSadhuGuna Business School

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52644/joeb.v12i3.263

Abstract

Penelitian mengenai pengaruh kinerja keuangan terhadap kemiskinan dengan pertumbuhan ekonomi sebagai intervening memberikan hasil yang bervariasi. Pada penelitian ini memberikan hasil analisa pengaruh kinerja keuangan daerah terhadap kemiskinan di Jawa Tengah dengan pertumbuhan ekonomi sebagai intervening dengan sampel berjumlah 35 Kabupaten dan Kota di Jawa Tengah selama 4 tahun, dalam kurun waktu 2018-2021. Data diperoleh merupakan data sekunder berupa target dan realisasi belanja dan pendapatan, laju pertumbuhan ekonomi (PDRB), dan tingkat kemiskinan. Teknik analisa data menggunakan analisa regresi berganda dengan analisa jalur (Path Analysis). Hasil penelitian ini menunjukkan rasio kemandirian keuangan daerah dan efektivitas PAD tidak berpengaruh terhadap pertumbuhan ekonomi, sedangkan rasio efisiensi keuangan daerah berpengaruh terhadap pertumbuhan ekonomi. Pertumbuhan ekonomi tidak berpengaruh terhadap kemiskinan. Sedangkan secara langsung, Rasio kemandirian keuangan daerah berpengaruh terhadap kemiskinan, namun rasio efisiensi keuangan daerah dan efektivitas PAD tidak berpengaruh terhadap kemiskinan di Jawa Tengah. Kemudian melalui uji sobel test menghasilkan penelitian rasio kemandirian keuangan daerah, efisensi keuangan daerah dan efektivitas PAD tidak berpengaruh terhadap kemiskinan dengan pertumbuhan ekonomi sebagai intervening.
The Effect of Accounting Knowledge, Accounting Training, and Business Experience on the Use of Accounting Information (Empirical Study of MSMEs in Boyolali) Oktaviyanto, Ryan Funky Wahyu; Sasongko, Noer
Majapahit Journal of Islamic Finance and Management Vol. 5 No. 1 (2025): Islamic Finance and Management
Publisher : Department of Sharia Economics Institut Pesantren KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v5i1.403

Abstract

This study aims to analyze the effect of accounting knowledge, accounting training, and business experience on using accounting information (an empirical study on MSMEs in Boyolali). This research is quantitative with a descriptive approach. The population in this study was all MSMEs in Boyolali. The sampling technique in this study. Using purposive sampling. The number of samples in this study was 100 respondents. This study uses primary and secondary data. The data collection method used in this research is distributing questionnaires via Google Forms. The data analysis technique in this study uses validity test, reliability test, normality test, multicollinearity test, and heteroscedasticity test. The results of this study show that accounting knowledge affects the use of accounting information. Accounting training has no significant effect on the use of accounting information. Business Experience has a significant effect on the Use of Accounting Information.
Determinants of Islamic banking value: Financial performance as a mediation Thohari, Imam; Sasongko, Noer; Bawono, Andy Dwi Bayu
Journal of Accounting and Investment Vol. 26 No. 2: May 2025
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v26i2.25793

Abstract

Research aims: The objective of this research is to test and empirically prove what factors have the most influence on the performance of Islamic banking so that they can take appropriate action policies to increase the competitiveness and value of the company in the market.Design/Methodology/Approach: Quantitative methodology with secondary data from 102 data samples is used. The data is panel data and processed with views. Hypothesis testing is used to determine the effect of intellectual capital, corporate governance, maqashid sharia index (MSI), and enterprise risk management (ERM) on financial performance. Mediation tests to determine financial performance mediate intellectual capital, corporate governance, MSI, and corporate risk management on Islamic banking value.Research findings: Financial performance has not been able to mediate the relationship between intellectual capital, corporate governance, MSI, and ERM in relation to the value of Islamic banking.Theoretical contribution/Originality: This study extends previous research on factors that can increase the value of Islamic banking in Indonesia by using ERM, which has not been widely studied in Indonesia.Practitioner/Policy implication: This study provides important insights into which areas need to be improved or further evaluated to enhance future corporate performance and the value of Islamic banking.Research limitations/Implications: There is a possibility that important variables that can affect the results, such as external economic or political factors, are not controlled in this study. It is hoped that further research will use a wider sample and a longer observation period so that research findings can generalize the results of research on financial performance and company value.
Co-Authors - Wiyadi Abdul Malik Hakim Ahmad, Efendi Khoeri Amalia, Rika Nur Ambariyanto Ambariyanto Andy Dwi Bayu Bawono Ardella Wahyu Luthvia Arif Nur Rahman Astri Arfani Nur Kusumawati Atika Dewi Pratiwi Banu Witono Bekti Wiji Lestari Candra Indriyanti Putro Conteh, Abdul Damar Septian Desi Ambarwati Dewi Nugraheni Ditasari, Rollis Ayu Dwi Ariyani Dwi Ariyani Dzikriya Syukriyana Eka Setiyaningsih Eni Susilowati Erma Setiawati Esti Windarti Evi Dewi Kusumawati Fadlorrohman, Fadiil Maulana Fatchan Achyani Fatimah Hidayati Fatimah Hidayati Fifi Aswita Mandala Sari Hesty Nur Maghfiroh Hibatullah, Ainin Nissa Imam Thohari Imron Rosyadi Indrawati, Lykna Inez Permatasari Kartika Toyibi Khaerudin, Firman Khoirudin Khoirudin, Khoirudin Khusniya, Sinta Kusuma Wijayanto Kusumawati, Astri Arfani Nur Lulu Hardiana Mayasari, Sheila Aida Mukhtar, Muhammad Rizal Nuha Mustofa Mustofa Mustofa, M Nugroho , Singgih Habib Nur Aeni Waly Nur Alfarizzi, Ahmad Nur Amalina Nur Amalina Nurhana, Inka Ayu Nurlita Arum S Oktaviyanto, Ryan Funky Wahyu Puspawati, Ragil Kuning Putri, Eskasari Putri, Nia Novia Ragil Kuning Puspawati Rahman, Arif Nur Ramadhan, Malinda Reka Zayyana Dini Saputri Retno Susanty, Theresia Novie 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, T Utami, Setiyawati Budi Wafa Khairani Wahyu Luthvia, Ardella Wi yadi Wijayantika, Sangrah Fitriana Windarti, Esti Wiyadi Wiyadi Wiyadi, W Wulandari, Dwita Zulfikar Zulfikar