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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
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

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The Effect Of Financial Policy, Debt Policy, And Ownership Structure On Company Value (Case Study On Property And Real Estate Companies Listed On The Indonesia Stock Exchange For The 2015- 2019 Period) Septian, Damar; Sasongko, Noer
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

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Abstract

Penelitian ini bertujuan untuk menguji pengaruh kebijakan keuangan, kebijakan utang dan struktur kepemilikan terhadap nilai perusahaan properti dan real estate yang terdaftar di Bursa Efek Indonesia periode 2015-2019. Penelitian ini dilakukan dengan menggunakan analisis regresi linear berganda. Jumlah sampel dalam penelitian ini adalah 39 dengan menggunakan pendekatan purposive sampling sebagai teknik pengambilan sampel. Penelitian ini menggukan SPSS versi 20 untuk mengolah data, penelitian ini menunjukan bahwa kebijakan keuangan berpengaruh terhadap nilai perusahaan dan sedangkan kebijakan hutang dan struktur kepemilikan tidak berpengaruh terhadap nilai perusahaan.
Effects Of Gender Diversity, Managerial Ownership Structure And External Financing Needs On Company Performance Saputri, Reka Zayyana Dini; Sasongko, Noer
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

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Abstract

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 Sasongko, Noer; Khusniya, Sinta
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

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Abstract

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) Setiyaningsih, Eka; Sasongko, Noer
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

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Abstract

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.
The Role of Internal Audit, Fraud Prevention, and Detection, on Public Sector Financial Performance (Empirical Study at District Councils, Sierra Leone) Conteh, Abdul; Bawono, Andy Dwi Bayu; Sasongko, Noer
Formosa Journal of Science and Technology Vol. 3 No. 7 (2024): July 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjst.v3i7.10424

Abstract

This empirical study investigates the role of internal audit, fraud prevention, and detection on public sector financial performance in Sierra Leone, specifically focusing on district councils. The research aims to determine the impact of fraud prevention, detection on public sector financial performance and provides recommendations for enhancing financial management practices in the public sector. Using quantitative methodology, data was collected through a google form questionnaire from internal auditors and finance officers in Bo, Bonthe, Moyamba, and Pujehun District Councils in the Southern Province of Sierra Leone. The study used SPSS 26 to analyze the influence of internal audit, fraud prevention, fraud detection on financial performance.  The results indicate that internal audits have a positive impact on public sector financial performance in Sierra Leone District Councils. However, the study found that fraud prevention does not significantly influence financial performance. On the other hand, effective fraud detection mechanisms positively impacted financial performance.
Pengaruh Ukuran Perusahaan, Profitabilitas, Likuiditas, Leverage, dan Sales Growth Terhadap Prediksi Financial Distress Pada Masa Pandemi COVID-19 Amalia, Rika Nur; Sasongko, Noer
Innovative: Journal Of Social Science Research Vol. 4 No. 3 (2024): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v4i3.10984

Abstract

Keadaan ekonomi suatu negara dapat mempengaruhi keadaan lingkungan perusahaan karena perusahaan didirikan untuk mencapai tujuan yang paling besar dalam pertumbuhan ekonomi. Namun kondisi ekonomi di Indonesia pada awal tahun 2020 mengalami krisis wabah pandemi COVID-19 yang menyebabkan ketidakpastian ekonomi, ketakutan, dan perubahan perilaku konsumen. Perubahan situasi keuangan akibat pandemi COVID-19 dapat mempengaruhi aktivitas dan kinerja perusahaan. Penelitian ini bertujuan untuk menguji pengaruh ukuran perusahaan, profitabilitas, likuiditas, leverage, dan sales growth terhadap prediksi financial distress pada masa pandemi COVID-19. Populasi dalam penelitian ini adalah perusahaan manufaktur sektor properti dan real estate yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2019-2022. Pengambilan sampel dilakukan dengan metode purposive sampling dengan jumlah sampel yang memenuhi syarat dalam penelitian ini berjumlah 208 data. Berdasarkan hasil analisis regresi logistik binary terlihat bahwa leverage berpengaruh terhadap financial distress, sedangkan ukuran perusahaan, profitabilitas, likuiditas, dan sales growth tidak berpengaruh terhadap financial distress.
Analisis Pengaruh Financial Distress dan Fraud Hexagon Terhadap Indikasi Terjadinya Financial Statement Fraudulent Pada Masa Pandemi COVID-19 Putri, Nia Novia; Sasongko, Noer
Innovative: Journal Of Social Science Research Vol. 4 No. 3 (2024): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v4i3.11323

Abstract

Penelitian ini bertujuan untuk menguji pengaruh Financial Distress, dan Fraud Hexagon yang diproksikan oleh Financial Stability, Change Of Director, Ineffective Monitoring, Change of Auditor, CEO Duality, dan Political Connection terhadap indikasi terjadinya Financial Statement Fraudulent pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2019-2022. Teknik pengambilan sampel menggunakan purposive sampling, sehingga didapat 427 sampel yang telah memenuhi kriteria sebagai unit observasi. Metode analisis yang digunakan adalah analisis regresi linear berganda. Hasil penelitian memberikan bukti empiris bahwa Financial Distress dan Change of Auditor berpengaruh terhadap Financial Statement Fraudulent. Sedangkan Financial Stability,Change of Direktor,Ineffective Monitoring,CEO Duality dan Political Connection tidak berpengaruh terhadap Financial Statement Fraudulent
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 Audit Quality in Manufacturing Companies in Indonesia Rahman, Arif Nur; Achyani, Fatchan; Sasongko, Noer
Journal Research of Social Science, Economics, and Management Vol. 3 No. 5 (2023): Journal Research of Social Science, Economics, and Management
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jrssem.v3i5.590

Abstract

This study was conducted to determine the effect of audit fees, audit tenure, client size, auditor rotation, gender of the audit committee chairman, expertise of the audit committee chairman, education of the audit committee chairman and tenure of the audit committee chairman on the audit quality of manufacturing companies listed on the Indonesia Stock Exchange in 2019-2022. The total sample in this study was 120 companies with sampling techniques using purposive sampling. This study uses logistic regression analysis with Eviews 10. The results of this study indicate that audit fees, audit tenure, client size, auditor rotation, audit committee chair expertise and audit committee chair education have no significant effect on audit quality in manufacturing companies. While the gender of the audit committee chairman has a negative and significant effect on audit quality in manufacturing companies, the tenure of the audit committee chairman has a positive and significant effect on audit quality in manufacturing companies. The results of this study imply the importance of internal company factors, especially the chairman of the audit committee in supervising the company in an effort to improve audit quality.
PENGARUH AUDIT FEE, SOLVABILITAS, LIKUIDITAS, PROFITABILITAS, UKURAN PERUSAHAAN DAN UMUR PERUSAHAAN TERHADAP AUDIT REPORT LAG PADA MASA PANDEMI COVID-19 Hidayati, Fatimah; Sasongko, Noer
Jurnal Akuntansi dan Pajak Vol. 25 No. 1 (2024): JAP : Vol. 25, No. 1, Februari 2024 - Juli 2024
Publisher : ITB AAS INDONESIA

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Abstract

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.
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