Garuda - Garba Rujukan Digital

p-Index From 2020 - 2025

3.182

P-Index

This Author published in this journals

All Journal Owner : Riset dan Jurnal Akuntansi Jurnal Aplikasi Akuntansi AKUNTABILITAS: Jurnal Penelitian dan Pengembangan Akuntansi Jurnal Ekonomi Bisnis Indonesia International Journal of Trends in Accounting Research Media Riset Akuntansi Auditing & Informasi Jurnal Akuntansi Trisakti El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Journal of Ekonomics, Finance, and Management Studies

Muhammad Nuryatno Amin

Universitas Trisakti

Author-ID : 3200423

Religion Agriculture, Biological Sciences & Forestry Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

Published : 22 Documents Claim Missing Document

Claim Missing Document

Articles

1 2 3

AUDIT FORECAST ATAS GROSS DOMESTIC PRODUCTS 2016 SEBAGAI PENGARUH DARI PERTUMBUHAN PEMBIAYAAN DAN ASET WUJUD KESIAPAN MASYARAKAT EKONOMI ASEAN Ika Wahyuni; Muhammad Nuryatno Amin
JEBI | Jurnal Ekonomi Bisnis Indonesia Vol. 12 No. 02 (2017): Jurnal Ekonomi Bisnis Indonesia
Publisher : Sekolah Tinggi Ilmu Ekonomi Bisnis Indonesia

Sebagai suatu negara yang menghadapi tantangan global, maka suatu negara akandinyatakan siap ketika suatu negara mengalami pertumbuhan dalam negeri yang diukur melalui grossdomestic product (GDP). Menyambut masyarakat ekonomi Asean 2017, sudah tentu peran daripertumbuhan akan menunjukkan kesiapan masyarakat secara menyeluruh. Dalam penelitian ini,penulis akan meramalkan perhitungan dari GDP berdasarkan pengaruh dari pertumbuhanpembiayaan perbankan. Di dalam perbankan GDP adalah indikator dari pertumbuhan ekonomi yangmerupakan ukuran penting dalam menjelaskan kinerja ekonomi yang secara langsung merupakankinerja dari pelaku ekonomi yang menyediakan barang dan jasa termasuk industri perbankan.Pertumbuhan ekonomi dapat meningkatkan cash flow bank dengan cara meningkatkan permintaanpembiayaan oleh perusahaan dan rumah tangga. Selama periode pertumbuhan ekonomi yang kuatpermintaan pembiayaan cenderung meningkat. Karena pembiayaan cederung menghasilkankeuntungan lebih baik.

PENGARUH FINANCIAL LEVERAGE, PROFITABILITAS, NET PROFIT MARGIN, DAN UKURAN PERUSAHAAN TERHADAP PRAKTIK PERATAAN LABA Dhea Ramadani Mirwan; Muhammad Nuryatno Amin
AKUNTABILITAS Vol 14, No 2 (2020): AKUNTABILITAS
Publisher : Department of Accounting, Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/ja.v14i2.10982

The aim of this research is to prove the effect of financial leverage, profitability, net profit margin and firm size to the income smoothing. Population of this research is manufacturing companies listed at the Indonesia Stock Exchange (BEI) for the period of 2016-2018 with sampling determined by purposive sampling. Data analyzed using logistic regression (binary logistic regresion). The results of this research showed that financial leverage and profitability have negative effect to income smoothing, and at the opposite net profit margin has positive effects to income smoothing. Whereas firm size has no effects to income smoothing

PENGARUH ROTASI AUDITOR DAN REPUTASI KAP TERHADAP KUALITAS AUDIT DENGAN FEE AUDIT SEBAGAI VARIABEL MODERASI Rifaldi Rafli; Muhammad Nuryatno Amin
AKUNTABILITAS Vol 15, No 2 (2021): AKUNTABILITAS
Publisher : Department of Accounting, Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/ja.v15i2.13631

This study aims to examine the effect of auditor rotation and KAP reputation on audit quality with audit fees as a moderating variable. The sample used in this study is property, real estate, and construction companies listed on the Indonesian Stock Exchange (BEI) in 2017-2019. The number of samples used was 138 companies from 147 companies that met the criteria. The data analysis method used was multiple linear regression and moderated regression analysis (MRA), as well as data processing using SPSS software. The results of this study indicate that Auditor Rotation and KAP Reputation have no effect on Audit Quality. Then the Audit Fee does not play a role in moderating Auditor Rotation and KAP Reputation on Audit Quality.

PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, KEBIJAKAN HUTANG DAN KEBIJAKAN DIVIDEN TERHADAP NILAI PERUSAHAAN Vivi Hendryani; Muhammad Nuryatno Amin
AKUNTABILITAS Vol 16, No 1 (2022): AKUNTABILITAS
Publisher : Department of Accounting, Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/ja.v16i1.15000

The purpose of this study is to test, analyze and prove empirically whether firm size, profitability, debt policy and dividend policy have an effect on firm value. This study uses multiple linear regression analysis. The research population is Manufacturing Companies listed on the Indonesia Stock Exchange for the period 2015 to 2019. The data source is secondary data, the data needed is through www.idx.co.id. The sampling technique of this research is purposive sampling. The method of data analysis is to analyze multiple linear regression. The time span of this research uses panel data. The results showed that firm size, profitability and debt policy had a positive effect on firm value. Dividend policy has no effect on firm value

DOES INTERNAL CONTROL WORK? FRAUD CASE IN GOVERNMENT SECTOR - INDONESIAN EVIDENCE Hasnawati Hasnawati; Muhammad Nuryatno Amin
Media Riset Akuntansi, Auditing & Informasi Vol. 20 No. 2 (2020): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

This research analyzed the role of internal control in reducing intention to do fraud. Internal control becomes a variable that moderates the relationship between organizational culture, information asymmetry and law enforcement with a person's intention to commit fraud. This research took place in Sorong West Papua, a province in Eastern Indonesia. Respondents from this research are government employees and taken with convenience sampling method.The findings of this study are: This study proved that the greater the information asymmetry, the higher the intention to do fraud. In addition law enforcement and regulation could reduce fraud intention. However, this study had not proven the influence of organizational culture on fraud and this study also failed to prove the role of internal control to reduce fraud intentionThis research had a practical contribution where in this case, law enforcement and regulation becomes the most important thing in reducing fraud intention. Besides it is necessary to improve the internal control system in order to function as expected. The originality of this study, there are still little empirical research that discusses the study of internal control functions associated with the reduction of fraud intention.

PENGARUH AGENCY COST DAN SIKLUS KEHIDUPAN PERUSAHAAN TERHADAP KEBIJAKAN DIVIDEN PADA PERUSAHAAN TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2009-2011 Junius Menafati Waruwu; Muhammad Nuryatno Amin
Jurnal Akuntansi Trisakti Vol. 1 No. 1 (2014): Februari
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

The objective of this research is to examine the effect of agency cost (proxied by insider ownership, dispersion of ownership and institutional ownership) and life cycle of company to dividend policy in public listed companies actively traded in Indonesian Stock Exchange. The nature of the study was hyphothesis descriptive method with quantitative approach. Sample in this study were 58 companies for a period of 2009 to 2011. Data used were secondary data from annual financial reports. While the method of used in this study is purposive sampling and the model analysis is simple linear regression. The result of the study indicates that institutional ownership variable has the effect to dividend policy, while insider ownership, dispersion ownership and life cycle of company have no effect to dividend.

PENGARUH PROFITABILITAS, LEVERAGE, UKURAN PERUSAHAAN, DAN SALES GROWTH TERHADAP TAX AVOIDANCE Maria Qibti Mahdiana; Muhammad Nuryatno Amin
Jurnal Akuntansi Trisakti Vol. 7 No. 1 (2020): Februari
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

This study investigated the effect of profitability, leverage, company size, and sales growth on tax avoidance. This research uses quantitative method, the data used are secondary data taken from financial reports and company sustainability reports. The sampling technique used a purposive sampling method of 25 companies listed on the Indonesia Stock Exchange from 2015 to 2018. The total sample used were 100 companies that revealed complete financial and sustainability reports from 2015 to 2018. Data analysis techniques used descriptive statistical tests and multiple regression tests. The result show that (1) profitability has a significant positive effect on tax avoidance (2) leverage has a significant positive effect on tax avoidance (3) company size does not affect tax avoidance and (4) sales growth does not affect the tax avoidance variable.

PENGARUH PAJAK, UKURAN PERUSAHAAN, PROFITABILITAS DAN LEVERAGE TERHADAP KEPUTUSAN PERUSAHAAN UNTUK MELAKUKAN TRANSFER Helti Cledy; Muhammad Nuryatno Amin
Jurnal Akuntansi Trisakti Vol. 7 No. 2 (2020): September
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

This study aims to determine the effect of tax, company size, profitability, and leverage on the company's decision to practice transfer pricing. The dependent variable in this study is transfer pricing. Meanwhile, the independent variables used are tax, company size, profitability, and leverage. The study was conducted on manufacturing companies listed on the Indonesia Stock Exchange (IDX) with a purposive sampling method. The sample used was 31 companies with an observation period of 3 years, so as many as 93 samples were obtained. The data of this study were obtained by looking at the company's financial statements in the period 2016-2018. This study used logistic regression analysis with SPSS ProgramThe results showed that tax and profitability had a positive effect on the company's decision to transfer pricing. While company size and leverage variables do not affect the company's decision to transfer pricing

The Influence of Capital Structure and Idiosyncratic Risk on Company Value With Industri Type As Moderating on Energy Company Listed on The Indonesia Stock Exchange for The Period 2016-2020 Suyono Suyono; Muhammad Nuryatno Amin
INTERNATIONAL JOURNAL OF TRENDS IN ACCOUNTING RESEARCH Vol. 3 No. 2 (2022): International Journal of Trends in Accounting Research (IJTAR)
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

The purpose of this study is to test and prove empirically the effect of capital structure and idiosyncratic risk, type of industry on the value of the Indonesian stock exchange sector. In addition, the purpose of this study is to empirically test and prove the type of industry to strengthen the effect of capital structure on the value of the Indonesian stock exchange sector. This last study aims to test and prove empirically the type of industry strengthens the effect of idiosyncratic risk on the value of the Indonesian Stock Exchange sector. The population in this study are energy sector companies listed on the Indonesia Stock Exchange for 74 years 2016-2020. The sampling technique used purposive sampling method. Based on this technique, the number of samples used in this study were 53 companies. The data analysis technique used in this study is multiple linear regression analysis with a moderating effect. The results of this study indicate that capital structure and idiosyncratic risk are not significant to the value of companies in the Indonesian stock exchange sector. The type of industry has a significant positive effect on the value of companies in the Indonesian stock exchange sector. The variable type of industry strengthens the positive influence of capital structure and idiosyncratic risk on the value of companies in the Indonesian stock exchange sector. For the control variable, ROA is not significant to firm value, while for CR it is significant positive to firm value. The variable value of the firm is influenced by variables of Capital Structure, idiosyncratic risk, Type of Industry, Profitability, and Liquidity of 9.6%. Meanwhile, 90.4% was influenced by other variables that were not included in this research model.

The Pengaruh Rasio Keuangan, Likuiditas Dan Firm Size Terhadap Profitabilitas Pada Perusahaan Sektor Konsumen Primer Sub Sektor Sawit (CPO) Yang Terdaftar Di Bursa Efek Indonesia 2017-2021: Study on Consumer Non-Cyclical Sector Companies of Palm Sub Sector (CPO) Listed on The Indonesia Stock Exchange 2017-2021 Lidya Sarai; Muhammad Nuryatno Amin
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 3 (2023): Vol. 7 No. 3 (2023): Research Artikel Volume 7 Issue 3: Periode Juli 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i3.1441

This study aims to analyze the ratios of finance, liquidity, and company size to profitability which are used as the dependent variable in this study. The data in this study were obtained from the financial reports of palm oil companies (CPO) listed on the Indonesia Stock Exchange (IDX) for 2017-2021. The sample for this study consisted of 13 companies selected using a technique known as purposive sampling. Using multiple linear regression analysis, the relationship between the variables investigated in this study. The analytical tool used is SPSS veirsion 25.0. The results of this study, partially Working Capital to Total Assets, Inventory Turnover, Liquidity and Firm Size have a positive effect on Profitability, while the Debt to Equity Ratio has a negative effect and Total Asset Turnover does not have a significant effect on Profitability in primary consumer sector companies in the oil palm sub-sector (CPO) listed on the IDX 2017-2021. Simultaneously, all variables have a positive and significant effect on profitability.

Co-Authors Aisha Amaraneysa Dhea Ramadani Mirwan Hasnawati Hasnawati Helti Cledy Heni Kusniawati Herning Prasasti Ika Wahyuni Junius Menafati Waruwu Lidya Sarai Maria Qibti Mahdiana Mohammad Al Muhthadin Naura Adena El Kavi Rifaldi Rafli Suyono Vallentina Rosi Febrianti AP Vivi Hendryani

Title

Found 22 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 22 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 22 Documents
Search