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All Journal Jurnal Ekonomi Trisakti Jurnal Magister Akuntansi Trisakti Media Riset Akuntansi Auditing & Informasi Indonesian Management and Accounting Research Jurnal Akuntansi Trisakti JURNAL ABDI MASYARAKAT INDONESIA (JAMIN)

Murtanto Murtanto

Fakultas Ekonomi dan Bisnis Universitas Trisakti

Author-ID : 3199251

Earth & Planetary Sciences Economics, Econometrics & Finance Energy Engineering Environmental Science Other

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PENGARUH EFEKTIVITAS DEWAN KOMISARIS DAN KOMITE AUDIT, STRUKTUR KEPEMILIKAN, DAN KUALITAS AUDIT TERHADAP MANAJEMEN LABA Eka Lestari; Murtanto Murtanto
Media Riset Akuntansi, Auditing & Informasi Vol. 17 No. 2 (2017): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

The purpose of this study was to examine, analyze, and find empirical evidence of the influence the effectiveness of the board of commissioners and audit committee, concentrated ownership, managerial ownership, institutional ownership, and audit quality on earnings management with company size, company performance, and leverage as variable controls. The sample used in this study was 42 companies listed on the Indonesia Stock Exchange (IDX) in period 2013-2015. The sampling technique used was purposive sampling. This study used multiple regression analysis. The results of this study show that effectiveness of the board of commissioners, concentrated ownership, managerial ownership have negative effect on earnings management. However, the effectiveness of audit committees, institutional ownership, and audit quality doesn’t have effect on earnings management. As well, the firm size, firm performance, and leverage have effect on earnings management.

PENGARUH FRAUD DIAMOND DALAM MENDETEKSI TINGKAT ACCOUNTING IRREGULARITIES DENGAN KOMITE AUDIT SEBAGAI VARIABEL MODERATING Murtanto Murtanto; Dewi Sandra
Media Riset Akuntansi, Auditing & Informasi Vol. 19 No. 2 (2019): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Penelitian ini bertujuan untuk menganalisis faktor-faktor yang mempengaruhi tingkat accounting irregularities terhadap pressure, opportunity, rationalization dan capability dengan komite audit sebagai variabel moderasi. Populasi dalam penelitian ini adalah perusahaan konstruksi, perusahaan properti investasi dan perusahaan aset real estat pada tahun 2016-2017 dan teknik pengambilan sampling adalah purposive sampling. Jenis data yang digunakan adalah jenis data skunder dari Bursa Efek Indonesia dalam bentuk laporan keuangan tahunan. Jumlah sampel dalam penelitian ini adalah 84 perusahaan. Penelitian ini menggunakan analisis regresi logistik untuk menguji hipotesis. Hasil penelitian ini menunjukkan bahwa financial stability, personel financial need, financial target, nature of industry, ineffective monitoring, berpengaruh signifikan terhadap accounting irregularities. Namun External pressure, rationalization, capability, dan komite audit tidak berpengaruh signifikan terhadap accounting irregularities. Komite audit memperlemah financial stability, financial target, nature of industry terhadap accounting irregularities. Namun komite audit tidak memperlemah personal financial need, external pressure,ineffective monitoring,rationalization, dan capability terhadap accounting irregularities

Co-Authors Andrea Utama Ardianto Samudro Athira Athira Chairul Wismoyo Christina Dwi Astuti Dewi Sandra Eka Lestari Elfrida Ratnawati Harti Budi Yanti Hexana Sri Lastanti Ice Nasyrah Noor Lutfiana Hermawati Masliyani Masliyani Masliyani Masliyani Mita Nuraini Mita Nuraini Mita Nuraini Mita Nuraini R. Rosiyana Dewi Sofie

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