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All Journal Jurnal Riset Mahasiswa Akuntansi (JRMA) Al Kalam : Jurnal Komunikasi, Bisnis dan Manajemen CEBONG Journal Sustainable : Jurnal Akuntansi Journal of Governance, Taxation, and Auditing Protection: Journal Of Land And Environmental Law Media Ilmiah Akuntansi Peradaban Journal of Law and Society Journal of Political And Legal Sovereignty Journal of Entrepreneurial and Business Diversity Indonesian Journal of Economic & Management Sciences (IJEMS) Jurnal Manajemen Bisnis dan Kesehatan Siber International Journal of Advanced Law
Padlah Riyadi
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Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Social Sciences

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Determinant Profitabilitas, Leverage, Firm Size Dan Enviromental Performance Yang Dimoderasi Company Profile Pada CSR Disclosure Perusahaan Di BEI Tahun 2014 2019 Padlah Riyadi; Novita W Respati; Ayu Oktaviani
SUSTAINABLE JURNAL AKUNTANSI Vol 2 No 1 (2022): Volume 2 No. 1 Mei 2022
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/stb.v2i1.12403

Abstract

Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh profitabilitas, leverage, firm size dan enviromental performance terhadap CSR disclosure  perusahaan yang terdaftar di BEI tahun 2014-2019. dimoderasi oleh variabel company profile. Berdasarkan purposive sampling terdapat 12 perusahaan sesuai kriteria penelitian dikalikan dengan jumlah 6 tahun pengamatan, 72 data diolah dan dianalisis menggunakan regresi linier berganda. Hasil penelitian secara simultan variabel profitabilitas, leverage, firm size, enviromental performance dan company profile berpengaruh signifikan terhadap CSR disclosure. Pengujian secara parsial menunjukkan bahwa hanya leverage yang berpengaruh signifikan terhadap CSR disclosure, sedangkan profitabilitas, firm size enviromental performance dan company profile tidak berpengaruh signifikan terhadap CSR disclosure. Dari pengujian langsung didapatkan bahwa tidak ada hubungan antara company profile dengan CSR disclosure sehingga uji moderasi tidak dilanjutkan.
Profitability, Leverage, Firm Size and Enviromental Performance Moderated Company Profile in Company Csr Disclosure Padlah Riyadi; Novita W Respati; Ayu Oktaviani
Cebong Journal Vol. 1 No. 3 (2022): July: Green dan Blue Economy
Publisher : IHSA Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/cebong.v1i3.19

Abstract

This study aims to determine and analyze the effect of profitability, leverage, firm size and environmental performance moderated by company profile variable on the CSR disclosures of companies listed the IDX in 2014-2019. Based on purposive sampling, there were 12 companies according to the research criteria multiplied by the number of 6 years of observation, 72 data were processed and analyzed using multiple linear regression. The result of simultaneously, the variables of profitability, leverage, firm size, environmental performance and company profile have a significant influence on CSR Disclosure. Partial testing shows that only leverage has a significant effect on CSR disclosure, while profitability, firm size, environmental performance and company profile have no significant effect on CSR disclosure. From direct testing
Profitabilitas, Leverage, Ukuran Perusahaan, dan Kinerja Lingkungan yang dimoderasi Profil Perusahaan pada Pengungkapan CSR Padlah Riyadi; Novita W. Respati; Ayu Octaviani
Media Ilmiah Akuntansi Vol. 9 No. 2 (2021): Media Ilmiah Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (554.064 KB)

Abstract

This study aims to determine and analyze the effect of profitability, leverage, firm size and environmental performance moderated by company profile variable on the CSR disclosures of companies listed on the IDX in 2014-2019. Based on purposive sampling, there were 12 companies according to the research criteria multiplied by the number of 6 years of observation, 72 data were processed and analyzed using multiple linear regression. Partial testing shows that only leverage significantly effects CSR disclosure, while profitability, firm size, enviromental performance and company profile do not significantly effect CSR Disclosure. From direct testing, it was found that there was no relationship between the company profile and CSR disclosure so that the moderation test did not continue.
The Effect of Clarity on Budget Targets and Reporting Systems on Performance Accountability with Internal Controls as Intervening Variables in the SKPD of the Kotabaru Regency Government Sanusi Sanusi; Padlah Riyadi
Media Ilmiah Akuntansi Vol. 10 No. 1 (2022): Media Ilmiah Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (682.687 KB) | DOI: 10.34208/mia.v10i1.18

Abstract

This study aims to examine the clarity of budget targets and reporting systems that affect performance accountability. This study also examines whether the internal control system mediates the effect of the clarity of budget targets and the reporting system. This study is of the type of associative causality and is carried out through a survey method by distributing questionnaires to the compilers of the performance accountability report of government agencies in Kotabaru. The population of this study was all SKPD in the Kotabaru Regency Government, totaling 30 SKPD consisting of 82 sample respondents. This study uses descriptive statistical analysis and partial least squares (SEM-PLS) analysis. Analysis powered by Smart-PLS 3.0. The results of this study show that the clarity of budget targets and internal controls affect the performance accountability of government agencies, while the reporting system does not affect performance accountability. Clarity of budget targets, and reporting systems affect internal control. Internal control as an interverning variable can affect the clarity of budget objectives and reporting systems on performance accountability.
Pengaruh Current Ratio, Debt to Equity Ratio, dan Rasio Profitabilitas terhadap Harga Pasar Saham LQ45 Muhammad Irfani Faisal; Padlah Riyadi
Media Ilmiah Akuntansi Vol. 10 No. 2 (2022): Media Ilmiah Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (597.408 KB) | DOI: 10.34208/mia.v10i2.23

Abstract

The purpose of this research was to determine the influences of Current Ratio, Debt to Equity Ratio, Return on Equity, and Earnings per Share to stock market price in the LQ45 Companies. The sample used in this study is LQ45 index of companies listed on the Indonesia Stock Exchange period 2020 to 2022. The method of sample selection in this research using purposive sampling method. The number of companies sample in this study is 20 companies with the observation period of three years, so that the selected of 60 observation. The data used in this research is secondary data. Data analysis technique used is multiple linear regression analysis. The test results indicate that Return on Equity and Earnings per Share have a significant influence on stock market price, while the Current Ratio and Debt to Equity Ratio have not significant influence on stock market price in LQ45 index of companies listed on the Indonesia Stock Exchange.
Competence of expertise, experience, auditor professional skeptism and audit situation to the relevance of providing audit opinion on entity's financial statements Padlah Riyadi Padlah Riyadi
Cebong Journal Vol. 2 No. 3 (2023): Juli: Green dan Blue Economy
Publisher : IHSA Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/cebong.v2i3.109

Abstract

This research is to examine and provide empirical evidence that the factor of expertise, experience, professional skepticism of auditors and audit situations has no effect or no relevance to the provision of audit opinion on the financial statements of the entity. This research was conducted using the sampling method, namely purposive sampling, with the type of quantitative research. The data was analyzed using multiple regression analysis models. Hypothesis testing is done to determine the extent of expertise, experience, professional skepticism of auditors and audit situations affect the relevance of the provision of audit opinion on the financial statements of entities either partially or simultaneously.
Effect of financial performance, leverage, good corporate governance and company size on the sustainability report (study of companies listed on the Idx, LQ 45year 2015 – 2019 Padlah Riyadi Padlah Riyadi
Cebong Journal Vol. 2 No. 3 (2023): Juli: Green dan Blue Economy
Publisher : IHSA Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/cebong.v2i3.128

Abstract

This study aims to determine and analyze the effect of profitability, leverage, institutional ownership, audit committees, independent commissioners and company size on the sustainability reports of LQ 45 companies listed on the IDX in 2015-2019. Based on purposive sampling, there were 17 companies according to the research criteria multiplied by the number of 5 years of observation, 85 data were processed and analyzed using multiple linear regression. The results simultaneously variable profitability, leverage, institutional ownership, audit committee, independent commissioners and company size have a significant effect on sustainability reports while partial testing shows that only audit committees have a significant effect on sustainability reports
Competence Of Expertise, Experience, Auditor Professional Skepticism, And Audit Situation To The Relevance Of Providing Audit Opinion On an Entity's Financial Statements Padlah RIYADI; Erllycha Novian NUR
Journal of Governance, Taxation and Auditing Vol. 1 No. 4 (2023): Journal of Governance, Taxation and Auditing (April - June 2023)
Publisher : Indonesia Strategic Sustainability

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v1i4.632

Abstract

This research examines and provides empirical evidence that the factor of expertise, experience, professional skepticism of auditors and audit situations has no effect or relevance to the provision of audit opinion on the entity's financial statements. This research was conducted using the sampling method, namely purposive sampling, with the type of quantitative research. The data were analyzed using multiple regression analysis models. Hypothesis testing is done to determine the extent of expertise, experience, and professional skepticism of auditors and audit situations that affect the relevance of audit opinion on the financial statements of entities either partially or simultaneously. Hypothesis testing is done to determine the extent of expertise, experience, and professional skepticism of auditors and audit situations that affect the relevance of audit opinion on the financial statements of entities either partially or simultaneously.
Pengaruh Kejelasan Sasaran Anggaran dan Sistem Pelaporan terhadap Akuntabilitas Kinerja dengan Pengendalian Internal sebagai Variabel Intervening pada SKPD Pemerintah Kabupaten Kotabaru Sanusi Sanusi; Padlah Riyadi
Al-Kalam Jurnal Komunikasi, Manajemen dan Bisnis Vol 10, No 2 (2023): JULI : AL KALAM JURNAL KOMUNIKASI, BISNIS DAN MANAJEMEN
Publisher : Universitas Islam Kalimantan Muhammad Arsyad Al Banjari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31602/al-kalam.v10i2.10334

Abstract

This study aims to examine the effect of the clarity of budget objectives and reporting systems on the performance accountability of government agencies. This study is also to test whether the internal control system mediates the effect of the clarity of government budget objectives and reporting systems. This type of research is associative causality. This research was conducted using a survey method by distributing questionnaires to the compilers of performance accountability reports of government agencies in Kotabaru. The population of this study was all SKPD in the Kotabaru Regency Government, totaling 30 SKPD consisting of 82 sample respondents. The data analysis method used is descriptive statistical analysis and Partial Least Square (SEM-PLS) analysis. The analysis is assisted by the Smart PLS 3.0 program. The results of this study indicate that the clarity of budget targets and internal control affect the performance accountability of government agencies while the reporting system has no effect on performance accountability. Clarity of budget targets, and reporting systems affect internal control. Internal control as an interverning variable can affect the clarity of budget objectives and the accountability reporting system for the performance of the Kotabaru local government agencies.
Kompetensi Keahlian, Pengalaman, Skeptisme Profesional Auditor, dan Situasi Audit terhadap Relevansi Pemberian Opini Audit atas Laporan Keuangan Entitas Erllycha Novian Nur; Padlah Riyadi
Media Ilmiah Akuntansi Vol. 11 No. 1 (2023): Media Ilmiah Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/mia.v11i1.28

Abstract

This research is to examine and provide empirical evidence that the factor of expertise, experience, professional skepticism auditors and audit situation has no effect or no relevance to the provision of audit opinion on the financial statements of the entity. This research was conducted by using the sampling method is purposive sampling, with the type of quantitative research. Data was analyzed using multiple regression analysis models. Hypothesis testing is done to determine the extent of expertise, experience, professional skepticism auditors and audit situations affect the relevance of the provision of audit opinion on the financial statements entitatas either partially or simultaneously. Hypothesis testing results show that the experience and professional skepticism auditors partially or simultaneously positive effect on relevensi granting audit opinion on the financial statements of the entity, where as the expertise and audit situation does not affect the relevance of the provision of audit opinion on the financial statements of the entity.
Co-Authors Ade Adriani Ayu Octaviani Ayu Oktaviani Ayu Oktaviani, Ayu Bakri Noor, Fatmawati Erllycha Novian Nur Erllycha Novian NUR Fatmawati Bakri Noor Muhammad Irfani Faisal Norlena Novita W Respati Novita W. Respati Nurdin Nurdin Respati, Novita W Sanusi Sanusi Sanusi Sanusi Sanusi Sanusi