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All Journal Jurnal Akuntansi dan Sistem Teknologi Informasi Journal of Accounting and Investment Jurnal Riset Akuntansi dan Keuangan SAR (Soedirman Accounting Review): Journal of Accounting and Business Jurnal Organisasi Dan Manajemen Journal of Contemporary Accounting Jurnal Akuntansi : Transparansi dan Akuntabilitas Jurnal Pengabdian Kolaborasi dan Inovasi IPTEKS
Halim Dedy Perdana
Universitas Sebelas Maret
Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences

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ANALISIS PENGARUH PRICE EARNINGS RATIO (P/E) DAN MARKET TO BOOK RATIO (P/B) TERHADAP PERTUMBUHAN EARNINGS (GROWTH) PERUSAHAAN MANUFAKTUR DI INDONESIA Perdana, Halim Dedy
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 5, No 1 (2006): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (136.33 KB)

Abstract

ABSTRACT The objective of this research is to examine the analysis influence of Price Earnings Ratio (P/E) and Market to Book Ratio (P/B) to growth that residual earnings as proxy of manufacturer companies that listed in Jakarta Stock Exchange from 1999 – 2003. The sample was taken by using purposive sampling method and based on the criterion stated before; the samples collected were 41 companies. The result of this research shows that in partial evaluation model between Price Earnings Ratio (P/E) and Market to Book Ratio (P/B) as independent variable to growth only significant in one period (P/B in 1999). For jointly evaluation model between Price Earnings Ratio (P/E) and Market to Book Ratio (P/B) to growth significant on 1999 and 2000. The other result of this research shows that Price Earnings Ratio (P/E) wasn’t sufficient indicator to evaluate growth because significant if used to jointly evaluation with other variable (Market to Book Ratio), whereas P/B was sufficient indicator to evaluate growth. Jointly, Price Earnings Ratio (P/E) and Market to Book Ratio (P/B) can be used to evaluate growth for partial time. Keywords: Price Earnings Ratio,  Market to Book Ratio, Growth
Pengaruh Kompetensi, Independensi, Profesionalisme dan Kepatuhan Pada Kode Etik Auditor Investigatif Terhadap Efektivitas Pelaksanaan Prosedur Audit Dalam Pembuktian Fraud ( Kecurangan ) Fauzi, Achmad Zulfikar; Perdana, Halim Dedy; ., Sulardi
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 2 No 1 (2017): Vol 2 No 1 (2017) : Soedirman Accounting Review Juni 2017
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (969.984 KB) | DOI: 10.20884/sar.v2i1.403

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh kompetensi, independensi, profesionalisme dan kepatuhan pada kode etik auditor investigatif terhadap efektifitas pelaksanaan prosedur audit dalam pembuktian fraud (kecurangan). Semua variabel diukur menggunakan daftar pertanyaan/kuisioner yang dibagikan ke sampel. Populasi dalam penelitian ini adalah seluruh auditor pada Perwakilan BPKP Provinsi Jawa Tengah. Penelitian ini menggunakan tekhnik random sampling. Peneliti menyebarkan 50 kuisioner kepada auditor Perwakilan BPKP Provinsi Jateng, sedangkan jumlah kuisioner yang memenuhi kriteria sebanyak 42 eksemplar. Pengujian hipotesis penelitian ini menggunakan analisis regresi berganda. Hasil uji dari regresi berganda menunjukkan bahwa kompetensi, independensi, profesionalisme dan kepatuhan pada kode etik auditor investigatif berpengaruh positif terhadap efektifitas pelaksanaan prosedur audit dalam pembuktian fraud. Kepatuhan pada kode etik memiliki tingkat signigikansi yang paling tinggi dibandingkan tiga variabel lainya.
Pengaruh Kepemilikan Keluarga dan Good Corporate Governance Terhadap Kualitas Laba dan Kinerja Perusahaan Mathova, Anna; Perdana, Halim Dedy; Rahmawati, Isna Putri
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 2 No 1 (2017): Vol 2 No 1 (2017) : Soedirman Accounting Review Juni 2017
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (865.034 KB) | DOI: 10.20884/sar.v2i1.405

Abstract

This research is purposed to find out the effect of family ownership and Good Corporate Governance toward the earning quality and firm performance of the company listed in Indonesian Stock Exchange from 2012 up to 2014. The sample of this research is using 153 companies for the earning quality model and 137 companies for firm performance model in Indonesia from 2012 up to 2014. The sampling is done using purposive sampling method. The analysis method used is multiple linear regression analysis method using SPSS version 21.00. The result of the regression testing of earning quality model shows that only debt ratio influent the earning quality, while family ownership, institutional ownership, independent commissioner, type audit and payout ratio do not.  The test for the firm performance shows that the institutional ownership, independent commissioner, type audit and payout ratio are influencing the firm performance while the family ownership and debt ratio are not.
PENGARUH ROTASI AUDIT, WORKLOAD, DAN SPESIALISASI TERHADAP KUALITAS AUDIT PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PADA TAHUN 2009-2013 Ishak, Febrian Adhi Pratama; Perdana, Halim Dedy; Widjajanto, Anis
Jurnal Organisasi dan Manajemen Vol 11 No 2 (2015)
Publisher : LPPM Universitas Terbuka

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Abstract

This purpose research is for to understand the effect of structure corporate governance to performance companies listing on the Indonesia Stock Exchange in 2012-2014. The sample used in this study were manufacturing  sector companies for the year 2012-2014. The method used in data collection is the secondary method of data collection, financial report its being obtained from website IDX. The method of analysis of this study used multiple regression .The result from research is indicate that structure corporate governance is significant effect on performance of manufacturing companies. Tujuan penelitian ini adalah untuk memahami efek dari struktur tata kelola perusahaan pada perusahaan yang listing di Bursa Efek Indonesia pada 2012-2014. Sampel yang digunakan dalam penelitian ini adalah perusahaan manufaktur sektor untuk tahun 2012-2014. Metode yang digunakan dalam pengumpulan data adalah metode pengumpulan data sekunder berupa laporan keuangan yang diperoleh dari website Bursa Efek Indonesia. Metode analisis penelitian ini menggunakan regresi berganda. Hasil dari penelitian adalah menunjukkan struktur yang tata kelola perusahaan yang berpengaruh signifikan terhadap kinerja perusahaan manufaktur.
Determinan Perubahan Anggaran Belanja Modal Rizqiyati, Chanif; Perdana, Halim Dedy; Setiawan, Doddy
Jurnal Riset Akuntansi dan Keuangan Vol 7, No 1 (2019): Jurnal Riset Akuntansi dan Keuangan. April 2019 [DOAJ & SINTA Indexed]
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v7i1.15140

Abstract

Abstract. This study aims at examining the determinants of capital spending rebudgeting in Indonesia local government. There are four independent variables in the study: local revenue (PAD), the remaining balance in the budget (SiLPA), the region size, and economic growth. Sample of the study consists of district/cities in Indonesia. There are 326 district/cities for 2 years (2012-2013) observations. Method? The result of the study shows that four independent variables: local revenue (PAD), the remaining balance in the budget (SiLPA), the region size, and economic growth positively affect capital spending rebudgeting in Indonesia local government. Therefore, the higher local revenue, the higher the remaining balance in the budget (SiLPA), the bigger size of local government and the higher economic growth will likely increase the capital spending rebudgeting.  Abstrak. Penelitian ini bertujuan untuk mengetahui determinan perubahan anggaran belanja modal pada pemerintah kabupaten/kota di Indonesia. Terdapat empat variabel independen dalam penelitian ini: pendapatan asli daerah (PAD), sisa lebih perhitungan anggaran (SiLPA), luas wilayah, dan pertumbuhan ekonomi. Sampel penelitian ini terdiri dari kabupaten/kota di Indonesia. Ada 326 kabupaten/kota dari 2 tahun (2012-2013) pengamatan. Methodologi penelitian? Hasil penelitian menunjukan bahwa empat variabel independen: pendapatan asli daerah (PAD), sisa lebih perhitungan anggaran (SiLPA), luas wilayah, dan pertumbuhan ekonomi berpengaruh positif terhadap perubahan anggaran belanja modal. Oleh karena itu semakin tinggi pendapatan asli daerah, semakin tinggi sisa lebih perhitungan anggaran, semakin luas wilayah pemerintah daerah dan semakin tinggi pertumbuhan ekonomi kemungkinan akan meningkatkan perubahan anggaran belanja modal. Kata kunci :Belanja Modal; Pertumbuhan Ekonomi; PAD; Luas Wilayah; SiLPA.
PENGUATAN KOMUNITAS MELALUI PENGABDIAN DAN DIALOG TERBUKA: UPAYA MEMBANGUN KESEJAHTERAAN BERSAMA DI LINGKUNGAN MASYARAKAT PONDOK CABE UDIK Firmansyah, Firmansyah; Purnama, Rahmad; Febrianti, Rini; Iriani, Farida; Zulfahmi, Zulfahmi; Perdana, Halim Dedy
Jurnal Pengabdian Kolaborasi dan Inovasi IPTEKS Vol. 3 No. 1 (2025): Februari
Publisher : CV. Alina

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59407/jpki2.v3i1.1952

Abstract

ABSTRAK  Penguatan Komunitas melalui Pengabdian dan Dialog Terbuka: Upaya Membangun Kesejahteraan Bersama bertujuan untuk meningkatkan kesejahteraan masyarakat dengan mengatasi tantangan sosial dan ekonomi melalui partisipasi aktif, sekaligus membangun solidaritas di dalam komunitas. Analisis situasi menunjukkan bahwa banyak masyarakat masih menghadapi masalah kesenjangan sosial dan kurangnya akses terhadap pendidikan serta sumber daya ekonomi, yang mempengaruhi kualitas hidup mereka. Metode pelaksanaan mencakup dialog terbuka yang melibatkan masyarakat, workshop kolaboratif untuk menciptakan solusi inovatif, dan pelatihan keterampilan yang relevan. Hasil pelaksanaan program menunjukkan peningkatan kesadaran akan hak-hak individu, terciptanya jejaring sosial yang lebih kuat, serta inisiatif lokal yang lebih berkelanjutan. Kesimpulan dari pengabdian ini menunjukkan bahwa keterlibatan aktif masyarakat dalam proses pengambilan keputusan berkontribusi signifikan pada peningkatan kesejahteraan komunitas. Rekomendasi untuk pengembangan lebih lanjut mencakup perlunya dukungan berkelanjutan dari pemerintah dan lembaga sosial, serta pelatihan lanjutan untuk masyarakat agar inisiatif yang dihasilkan dapat berfungsi secara mandiri. Implikasi dari hasil pengabdian ini mengindikasikan bahwa model dialog terbuka ini dapat diterapkan di berbagai konteks komunitas, menjadikannya sebagai strategi yang efektif untuk pembangunan berkelanjutan dan pemberdayaan masyarakat di seluruh dunia.
FAKTOR-FAKTOR PENENTU KEPUTUSAN INVESTOR UNTUK MEMBIAYAI INFRASTRUKTUR PUBLIK DI INDONESIA MELALUI KEMITRAAN PEMERINTAH DAN SWASTA Amin, Ahmad; Perdana, Halim Dedy; Ekanindya, Ria
JURNAL AKUNTANSI : TRANSPARANSI DAN AKUNTABILITAS Vol 13 No 1 (2025): JURNAL AKUNTANSI: TRANSPARANSI DAN AKUNTABILITAS
Publisher : Universitas Nusa Cendana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35508/jak.v13i1.21034

Abstract

This study examines the factors that influence investors' intention to finance public infrastructure in Indonesia through the Public Private Partnership (PPP) scheme. Different from previous studies conducted by Hamami et al. (2006), Banerjee et al. (2006), Side and Mendoza (2010), and Sharma (2012) focusing on financial aspects, this study emphasizes non-financial factors, particularly trust in government as a direct influence on investment intention. In addition, this study also examines the effect of government service quality, government transparency, and value similarity on investment intentions with trust in government as a mediating variable. Grounded in institutional theory, stakeholder theory, and stewardship theory, this study highlights the role of government legitimacy and good governance in encouraging private sector participation in infrastructure provision. Data was collected through a survey of 165 executives of companies listed on the Indonesia Stock Exchange (IDX) and analyzed using SEM-PLS. The results show that service quality, transparency, and value similarity positively affect trust in government, which in turn increases investment intentions. However, value institutionalization as a moderating variable showed no significant effect. This study confirms that investment intentions depend not only on financial factors, but also on trust built through good governance and the adoption of shared values between the government and the private sector.
Whistleblowing system and group pressure: Experimental study of fraud intention in governmental internal auditors Hadiwidjadja, Rini Dwiyani; Muktiyanto, Ali; Perdana, Halim Dedy; Yulianto, Krist Setyo
Journal of Accounting and Investment Vol. 26 No. 2: May 2025
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v26i2.26265

Abstract

Research aims: The goal of this study is to investigate the causal link between the whistleblowing system and group pressure on whistleblowing intentions.Design/Methodology/Approach: The study technique was carried out using an experimental approach utilising governmental internal auditors in Semarang City, Central Java Province, and Kupang City, East Nusa Tenggara Province, Indonesia, who served as government auditor surrogates.Research findings: The findings revealed that the whistleblowing system and group pressure impacted whistleblowers' intentions. Theoretical contribution/ Originality: The theory of planned behaviour serves as the foundation for examining individual intentions under a variety of scenarios. The independent factors in this study are whistleblowing system channels and group pressure, with whistleblowing intention serving as the dependent variable.Practitioner/Policy implication: The findings of this investigation imply that government auditors should implement a whistleblowing system capability that enhances integrity enforcement in the prevention and detection of fraud in the government sector.
Regional financial performance and human development index: Study in Central Java and South Kalimantan provinces Suranta, Sri; Bandi, Bandi; Perdana, Halim Dedy; Syafiqurrahman, Muhammad
Journal of Contemporary Accounting Volume 1 Issue 2, 2019
Publisher : Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jca.vol1.iss2.art2

Abstract

The purpose of this study is to find out: (1) the difference Human Development Index (HDI) between Central Java Province and South Kalimantan Province, and (2) the effect of the financial performance of the Regional Government on HDI. The samples of this study were the city and regency in the Provinces of Central Java and South Kalimantan. This study found that there were differences in the level of people’s prosperity as reflected by HDI between Central Java and South Kalimantan. Other finding showed that the financial performance of the Regional Government affected the level of people’s prosperity as measured by HDI. 
Pengaruh Kompetensi, Independensi, Profesionalisme dan Kepatuhan Pada Kode Etik Auditor Investigatif Terhadap Efektivitas Pelaksanaan Prosedur Audit Dalam Pembuktian Fraud ( Kecurangan ) Fauzi, Achmad Zulfikar; Perdana, Halim Dedy; ., Sulardi
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 2 No 1 (2017): June 2017
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20884/1.sar.2017.2.1.403

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh kompetensi, independensi, profesionalisme dan kepatuhan pada kode etik auditor investigatif terhadap efektifitas pelaksanaan prosedur audit dalam pembuktian fraud (kecurangan). Semua variabel diukur menggunakan daftar pertanyaan/kuisioner yang dibagikan ke sampel. Populasi dalam penelitian ini adalah seluruh auditor pada Perwakilan BPKP Provinsi Jawa Tengah. Penelitian ini menggunakan tekhnik random sampling. Peneliti menyebarkan 50 kuisioner kepada auditor Perwakilan BPKP Provinsi Jateng, sedangkan jumlah kuisioner yang memenuhi kriteria sebanyak 42 eksemplar. Pengujian hipotesis penelitian ini menggunakan analisis regresi berganda. Hasil uji dari regresi berganda menunjukkan bahwa kompetensi, independensi, profesionalisme dan kepatuhan pada kode etik auditor investigatif berpengaruh positif terhadap efektifitas pelaksanaan prosedur audit dalam pembuktian fraud. Kepatuhan pada kode etik memiliki tingkat signigikansi yang paling tinggi dibandingkan tiga variabel lainya.
Co-Authors Amin, Ahmad Bandi Bandi, Bandi Doddy Setiawan Ekanindya, Ria Farida Iriani Fauzi, Achmad Zulfikar Fauzi, Achmad Zulfikar Firmansyah Firmansyah Hadiwidjadja, Rini Dwiyani Ishak, Febrian Adhi Pratama Krist Setyo Yulianto Mathova, Anna Mathova, Anna Muhammad Syafiqurrahman Muktiyanto, Ali Rahmad Purnama, Rahmad Rahmawati, Isna Putri Rahmawati, Isna Putri Rizqiyati, Chanif Sembiring, Rinawati Sri Suranta, Sri Sulardi . Widjajanto, Anis Zulfahmi Zulfahmi