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HUBUNGAN GOOD CORPORATE GOVERNANCE DAN KINERJA PERUSAHAAN: PERAN MEDIASI STABILITAS BANK Muhammad Wisnu Girindratama; I Made Narsa Narsa
Riset Akuntansi Keuangan Vol 4, No 2 (2019): October 2019
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rak.v4i2.2126

Penelitian ini merupakan studi empiris yang memiliki tujuan untukmenginvestigasi pengaruh mediasi stabilitas bank terhadap hubungan GoodCorporate Governance (GCG) dan kinerja perusahaan. Penelitian inimenggunakan pendekatan kuantitatif. Jenis data merupakan data sekunder yangbersumber pada annual report masing-masing perusahaan sampel. Sampel yangdigunakan dalam penelitian ini sejumlah 178 tahun perusahaan perbankan yanglisting di Bursa Efek Indonesia periode tahun 2013-2017. Teknik analisis datayang digunakan pada penelitian ini adalah analisis jalur dengan bantuan aplikasiprogram SPSS. Dalam model direct-indirect effect, menunjukkan hasil penelitian bahwa stabilitas bank memiliki peran mediasi dalam bentuk parsialdalam hubungan Good Corporate Governance (GCG) dan kinerja perusahaan.

PENGARUH PENERAPAN AUDIT E-COMMERCE TERHADAP KINERJA AUDITOR : STUDI EMPIRIS PADA KANTOR AKUNTAN PUBLIK DI SURABAYA, INDONESIA Muhammad Ismail Saleh; Muhammad Wisnu Girindratama
Akuntansi dan Teknologi Informasi Vol. 14 No. 2 (2021): Volume 14, No. 2, September 2021
Publisher : Jurusan Akuntansi,Fakultas Bisnis dan Ekonomika,Universitas Surabaya

This study aims to identify using empirical research how the impact of E-commerce on the auditing profession. The object of this research is the auditor who works at the Public Accounting Firm (KAP) in the city of Surabaya. Data collection was done by doing a survey through a questionnaire media. The primary data generated by 60 questionnaires can be processed using Partial Least Square. Evaluation of the model in PLS is done by evaluating the outer model and inner model. The data in this study were collected through questionnaires and analyzed by using a simple linear regression model. The results of the study found that the implementation of e-audit has a positive and significant effect on auditor performance. The auditor performance is influenced by an e-audit factor of 83% and the remaining is influenced by other factors.

Pengaruh Subjective Norm, Attitude dan Perceived Behavioural Control terhadap Intention to Use Parkir Elektronik Indriati Rochmah Darmayanti; Muhammad Wisnu Girindratama
Owner : Riset dan Jurnal Akuntansi Vol. 5 No. 2 (2021): Article Research Volume 5 Number 2, Agustus 2021
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v5i2.396

The purpose of this study was to determine and analyze the influence of subjective norms on the intention to use electronic parking, to find out and analyze the influence of attitudes toward intention to use electronic parking and to determine and analyze the effect of perceived behavioural control on the intention to use electronic parking. The approach used in this research is a quantitative approach. The data used are primary data with the questions that are asked in the online questionnaire, which is distributed to the population of Surabaya city residents in 2020. Respondents obtained were as many as 60 people, consisting of 27 men and 33 women. The sampling technique uses accidental sampling technique. The analysis technique used in this research is quantitative data analysis with a multiple linear regression statistical approach. In processing data, research uses warpPLS 6.0 software. The findings show that: (1) Subjective norms have a significant influence on the intention to use electronic parking (? = 0,271; p-value = 0,012). (2) Attitudes have a significant influence on the intention to use electronic parking (?= 0,293; p-value = 0,007). (3) Perceived Behavioral Control has a significant influence on the intention to use electronic parking (?= 0,503; p-value < 0,001).

Kausalitas Pembangunan Keuangan dan Pembangunan Sumber Daya Manusia di ASEAN-4 Yohana Wahyu Prasetyowatie; Cynthia Yohanna Kartikasari; Muhammad Wisnu Girindratama
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 2 (2022): Artikel Volume 6 Nomor 2 April 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i2.803

The study analyzed the effect of Financial Development on Human Development from 2009 to 2020 in ASEAN-4 countries. Financial development is projected with domestic credit for the private sector, broad money ratio, economic growth, openness, inflation, and the proportion of government expenditure to GDP, while human development is projected with HDI. The tests used a data panel, and the results showed that domestic credit for the private sector had a significant effect on the increase in HDI values.

PENGARUH BUSINESS STRATEGY TERHADAP TAX PLANNING: PERAN FINANCIAL EXPERTISE DAN INSTITUTIONAL OWNEESHIP Muhammad Wisnu Girindratama; Felizia Arni Rudiawarni
Media Riset Akuntansi, Auditing & Informasi Vol. 22 No. 1 (2022): April
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

The purpose of this study is to analyze the effect of business strategy on tax planning. This study uses corporate governance, which is proxied by financial expertise and institutional ownership, as moderating variables and the company's characteristics as a control variable. The sample used in this study is a manufacturing company listed on the Indonesia Stock Exchange for the 2015-2019 period. Determination of the sample using the specified criteria and collected a total of 525 firm years. We use multiple linear regression analysis to test the hypothesis. This research develops new insights regarding the relationship between business strategy and tax planning by including corporate governance variables into the moderation model and performs additional analyzes. Additional analyzes were conducted to explore the effect of moderation on firms with certain characteristics. The results of this study indicate that defenders are not involved in tax planning efforts while prospectors are involved in tax planning efforts. In addition, it was found that financial expertise moderates the influence of business strategy on tax planning in companies with certain characteristics. Tujuan dari penelitian ini adalah untuk menganalisis pengaruh strategi bisnis terhadap perencanaan pajak. Penelitian ini menggunakan corporate governance yang diproksikan dengan keahlian keuangan dan kepemilikan institusional sebagai variabel moderasi dan karakteristik perusahaan sebagai variabel kontrol. Sampel yang digunakan dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2015-2019. Penentuan sampel menggunakan kriteria yang ditentukan dan terkumpul sebanyak 525 tahun perusahaan. Kami menggunakan analisis regresi linier berganda untuk menguji hipotesis. Penelitian ini mengembangkan wawasan baru mengenai hubungan antara strategi bisnis dan perencanaan pajak dengan memasukkan variabel corporate governance ke dalam model moderasi dan melakukan analisis tambahan. Analisis tambahan dilakukan untuk mengeksplorasi efek moderasi pada perusahaan dengan karakteristik tertentu. Hasil penelitian ini menunjukkan bahwa defenders tidak terlibat dalam upaya perencanaan pajak sedangkan prospectors terlibat dalam upaya perencanaan pajak. Selain itu, ditemukan bahwa keahlian keuangan memoderasi pengaruh strategi bisnis terhadap perencanaan pajak pada perusahaan dengan karakteristik tertentu.

PELATIHAN DAN PENDAMPINGAN DIGITAL MARKETING MELALUI PLATFORM SOSIAL MEDIA DAN MARKETPLACE BAGI UMKM KERAJINAN AKSESORIS Fidelis Arastyo Andono; Muhammad Wisnu Girindratama
RESWARA: Jurnal Pengabdian Kepada Masyarakat Vol 4, No 1 (2023)
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/rjpkm.v4i1.2359

UMKM di Indonesia rata-rata memiliki akar permasalahan yang sama, yaitu terkait dengan marketing dan permodalan. Selama masa pandemi kondisi ini diperparah dengan belum optimalnya strategi pemasaran digital. Adaptif dan inovatif menjadi kunci utama bagi UMKM untuk terus mengembangkan usahanya. UMKM Amaopi bergerak dibidang produksi dan penjualan produk aksesoris yang terbuat dari batu alam dan kain tenun etnis beberapa daerah di nusantara. Produk aksesoris Amaopi meliputi kalung, cincin, gelang, anting, bros juga produk strap masker dan hiasan bros masker. Permasalahan mitra adalah menurunnya omzet penjualan secara drastis di masa pandemi. Hal itu disebabkan karena masih rendahnya pengetahuan mitra terkait strategi digital marketing. Tujuan kegiatan pengabdian ini adalah untuk memberikan pemahaman yang memadai terkait konsep dan pendampingan praktis implementasi strategi digital marketing untuk meningkatkan omzet penjualan di masa pandemi covid-19. Metode pengabdian yang dilakukan menggunakan pelatihan dan pendampingan. Capaian keberhasilan mitra setelah kegiatan pelatihan dan pendampingan menunjukkan bahwa mitra UMKM telah mampu memahami konsep digital marketing dan mengimplementasikan strategi digital marketing dengan baik melalui platform media sosial dan marketplace.

PENGARUH KUALITAS AUDIT TERHADAP EARNINGS MANAGEMENT PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Amanda Ayuputri; Felizia Arni Rudiawarni; Muhammad Wisnu Girindratama
Jurnal Akuntansi Trisakti Vol. 10 No. 1 (2023): Februari
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jat.v10i1.15050

The purpose of this study is to examine the effect of audit quality proxied by the size of the auditor, auditor industry specialization and audit tenure on earnings management. Earnings management is proxied by discretionary accruals. This study uses three control variables, which are firm size, operating cash flow ratio, and leverage. This study uses secondary data derived from the financial statements of listed companies on the Indonesia Stock Exchange from 2017-2019. Based on the purposive sampling method we obtain 366 observations, and the technique for examining the hypothesis is multiple regression analysis. The results show that audit quality has no significant effect on earnings management. However, this study finds that Big 4 audit quality and auditors of industry specialization moderated the relationship between cash flow from operations and earnings management, while leverage moderates the relationship between Big 4 audit quality and earnings management.

PERAN MEDIASI KESADARAN PAJAK DALAM HUBUNGAN PEMUTIHAN PAJAK DAN KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR Muhammad Wisnu Girindratama; Aulia Nur Firdaus Rahmatullah
Jurnal Aplikasi Akuntansi Vol 8 No 1 (2023): Jurnal Aplikasi Akuntansi, Oktober 2023
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jaa.v8i1.241

This study aimed to obtain empirical evidence on the mediation effects of tax awareness mediation on the relationship between tax evasion and tax compliance. This research used an online survey through Google Forms. This study's population is taxpayers in the East Java region. Respondents were selected using purposive sampling techniques. In determining whether there is an influence of mediation, the Sobel test was carried out using Jose's Medgraph Online Software. The results showed that the level of tax awareness partially mediates the relationship between tax evasion and motor vehicle taxpayer compliance.

Commissioner Diversity, Environmental Pressures, and Sustainability Disclosure Before and During The COVID-19 Pandemic Muhammad Wisnu Girindratama; Nurma Juwita; Setyaningtyas Honggowati; Doddy Setiawan
Jurnal Ilmiah Akuntansi Vol 9 No 1 (2024)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v9i1.50610

This study aims to examine the influence of the diversity of the board of commissioners and environmental pressures on the disclosure of sustainability reports before and during the COVID-19 pandemic. This research is quantitative and uses secondary data obtained from annual reports and sustainability reports issued by each company. The sample was determined using a purposive sampling technique. Before the COVID-19 pandemic, the size of the board of commissioners had a negative effect on the disclosure of sustainability reports, while gender, education, and citizenship diversity had a positive effect. During the COVID-19 pandemic, gender diversity and the size of the board of commissioners positively affected the disclosure of sustainability reports, whereas education and citizenship diversity had no effect. This study compares the influence of the diversity of the board of commissioners and environmental pressures before and during the COVID-19 pandemic.

PENGARUH KUALITAS AUDIT TERHADAP EARNINGS MANAGEMENT PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Amanda Ayuputri; Felizia Arni Rudiawarni; Muhammad Wisnu Girindratama
Jurnal Akuntansi Trisakti Vol. 10 No. 1 (2023): Februari
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jat.v10i1.15050

The purpose of this study is to examine the effect of audit quality proxied by the size of the auditor, auditor industry specialization and audit tenure on earnings management. Earnings management is proxied by discretionary accruals. This study uses three control variables, which are firm size, operating cash flow ratio, and leverage. This study uses secondary data derived from the financial statements of listed companies on the Indonesia Stock Exchange from 2017-2019. Based on the purposive sampling method we obtain 366 observations, and the technique for examining the hypothesis is multiple regression analysis. The results show that audit quality has no significant effect on earnings management. However, this study finds that Big 4 audit quality and auditors of industry specialization moderated the relationship between cash flow from operations and earnings management, while leverage moderates the relationship between Big 4 audit quality and earnings management.

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