Article Per Year (5 Year)
p-Index From 2021 - 2026
0.983
P-Index
This Author published in this journals
All Journal Al-Iqtishad : Jurnal Ilmu Ekonomi Syariah (Journal of Islamic Economics) Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Journal of Multidisciplinary Sustainability Asean Journal Markcount Finance
sutanto, Edi
STIE La Tansa Mashiro
Religion Computer Science & IT Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Library & Information Science Social Sciences Other

Published : 6 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 6 Documents
Search

 1 
PENGARUH CURRENT RATIO, DEBT RATIO, DAN TOTAL ASSET TURNOVER RATIO TERHADAP FINANCIAL DISTRESS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) Edi sutanto; Yeti Atun
Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Vol 8, No 2 (2020)
Publisher : Sekolah Tinggi Ilmu Ekonomi La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/jsab.v8i2.593

Abstract

Each company aims to profit and maintain the continuity of the company. When the company is unable to maintain financial performance stability, then the company will experience financial distress financial problems. financial ditress marked by negative operating profit of the company for two consecutive years and this occurred in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2017-2018. This research was conducted with the aim of knowing the influence of current ratio, debt ratio and total asset turnover ratio on financial distress to Manufacturing companies listed on the Indonesia Stock Exchange (IDX) period 2017-2018 both partially and simultaneously.The research method used in this study is quantitative research method and descriptive research, the population of this research is all manufaktur companies listed on the Indonesia Stock Exchange (IDX) period 2017-2018 which is as many as 117 companies. Research sample of 59 companies with financial report data 2017-2018 with 181 research data. Sample techniques use purposive sampling. Data analysis techniques use descriptive statistics and logistics regression analysis with processing techniques using SPSS 20. It concluded that the results of the determination coefficient using nagelkerke's R Square amounted to 29.9% and the hypothetical test results of this study were either partially and simultaneously current ratio, debt ratio and total asset turnover ratio influential and significant to financial distress. Advice for the company, by improving the performance of the company to avoid financial distress. For other researchers, it is recommended to add free variables other than current ratio, debt ratio and total asset turnover ratio to things that may affect financial distress.
PENGARUH FREE CASH FLOW DAN RETURN ON ASSET TERHADAP KEBIJAKAN DIVIDEN PADA PERUSAHAAN LQ45 Herlina Herlina; Edi Sutanto; Shinta Cahyani
Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Vol 9, No 2 (2021)
Publisher : Sekolah Tinggi Ilmu Ekonomi La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/jsab.v9i2.577

Abstract

This study examines the effect of free cash flow and return on assets on dividend policy in LQ45 companies in 2013-2017. This goal is to find out whether there is an influence between free cash flow and return on assets on dividend policy. The analysis technique used is multiple linear regression analysis.Based on data from the t test that X1 from the regression results shows t count of 2.135 and the value of t table 2.01174 the significance level is 0.038. This result shows the value of t count (2.135) t table value (2.01174) with a significance value of 0.038 which means it is smaller than 0.05, it can be concluded that partially free cash flow has a positive effect on dividend policy in LQ45 companies in 2013-2017. Then H0 is rejected and H1 is accepted.And X2 from the regression results show t count of 1.556 and t table value of 2.01174 significance level of 0.126. These results indicate the value of t count (1.556) t table value (2.01174) with a significance value of 0.126 which means greater than 0.05 partial return on assets does not have a positive effect on dividend policy in LQ45 companies in 2013-2017. Then H0 is accepted and H2 is rejected.Taken together, the f test is 42,047 and the F value of table 3.19 is a significance level of 0,000. This result shows the value of F count (42,047) the value of F table (3.19) with a significance value of 0,000 which means it is smaller than the significance value of 0.05, it can be concluded simultaneously free cash flow and return on assets have a positive and significant effect on dividend policy. Then H0 is rejected and H3 is accepted.The results of this study indicate that free cash flow has a positive effect on dividend policy, and return on assets does not affect dividend policy. 
PENGARUH FUNGSI AUDIT INTERNAL DAN DEWAN KOMISARIS TERHADAP FEE AUDITOR PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BERSA EFEK INDONESIA Edi Sutanto; Lisa Listiani
Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Vol 9, No 2 (2021)
Publisher : Sekolah Tinggi Ilmu Ekonomi La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/jsab.v9i2.582

Abstract

The company uses the services of a public accountant to evaluate the information that has been presented by management. The basis for determining the auditor fee can be determined from several factors, including the internal audit function and the board of commissioners. This research was conducted to determine the effect of the internal audit function and the board of commissioners on audit fees in banking companies listed on the Indonesia Stock Exchange in 2016-2018. The internal audit function which acts as an evaluator of company performance and the board of commissioners as supervisors in all company activities is expected to be able to increase the audit fees issued by the company.The data used in this study is secondary data obtained from the financial statements of banking companies listed on the Indonesia Stock Exchange in the 2016-2018 period which are published on the website www.idx.co.id. This study used a purposive sampling method, in order to obtain a sample of 30 from 10 banking companies. Then the data analysis was carried out which included the classical assumption test, the coefficient of determination, multiple linear regression analysis, the t test, and the F test. Meanwhile, to analyze the data using SPSS version 20 software.From the data obtained, there are several banking companies listed on the Indonesia Stock Exchange in 2016-2018 whose auditor fee data experienced a loss but decreased in the following year. This means that the company has decreased so that it has an impact on auditor fees, thereby reducing auditor fees incurred by the company.Based on the research results, it is known that the internal audit function partially has no effect on audit fees, while the board of commissioners partially affects the audit fees in banking companies listed on the Indonesia Stock Exchange.
Determinants of Shariah Control Deficiencies: an Indonesian Shariah Banking Perspective Edi Sutanto; Amilin Amilin; Ibnu Qizam; Erika Amelia
Al-Iqtishad: Jurnal Ilmu Ekonomi Syariah Vol. 17 No. 2 (2025)
Publisher : UNIVERSITAS ISLAM NEGERI SYARIF HIDAYATULLAH JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/aiq.v17i2.46617

Abstract

This study aims to identify patterns of deficiency in the Shariah Internal Control System (SICS) and uncover determinant factors of Shariah Control Weakness (SCW) in Indonesian Islamic commercial banks. Using an embedded multiple-case study approach, the research combines analysis of financial and governance reports from Islamic banks for 2013–2024 period with interviews with ten Islamic banking practitioners. The findings reveal that Shariah Non-Compliance Events (SNCE) occur systemically across all observed banks, with deficiency patterns including non-halal income, Shariah audit findings, and fraud, and identified 12 determinant factors for SCW, which are the control weakness, poor employee understanding of Shariah, pressure from customers and business targets, complexity of akad, the number, quality & meeting frequency of Shariah Supervisory Board members, number of branch offices, employee training budget, bank's total assets, and the bank's age. Keywords: shariah banking, shariah governance, shariah compliance: shariah internal control system; sharia control weakness   Abstrak Penelitian ini bertujuan mengidentifikasi pola defisiensi dalam Sistem Pengendalian Internal Syariah dan faktor determinan kelemahan pengendalian syariah (SCW) pada bank umum syariah di Indonesia. Menggunakan pendekatan embedded multiple-case study, penelitian ini mengombinasikan analisis laporan keuangan dan tata kelola bank syariah periode 2013–2024 dengan wawancara terhadap sepuluh praktisi perbankan syariah. Penelitian menyimpulkan bahwa ketidakpatuhan syariah terjadi secara sistemik di seluruh bank yang diteliti, dengan pola defisiensi berupa pendapatan non-halal, temuan audit syariah, dan fraud, serta adanya 12 faktor determinan SCW, yaitu kelemahan pengendalian, pemahaman syariah pegawai yang minim, tekanan nasabah & capaian target, kompleksitas akad, jumlah, frekuensi pertemuan & kualitas DPS, jumlah kantor cabang, anggaran pelatihan pegawai, kuantitas aset bank, dan lamanya bank beroperasi. Kata Kunci: shariah compliance: shariah internal control system; sharia control weakness
The Influence of Regulatory Changes on Auditing Standards and Practices Hanifah Hanifah; Edi Sutanto; Usep Siswadi; Muhammad Wahid Murniawan
Journal of Multidisciplinary Sustainability Asean Vol. 1 No. 4 (2024)
Publisher : Yayasan Adra Karima Hubbi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70177/ijmsa.v1i4.1519

Abstract

Background. Regulatory changes have a profound effect on the auditing profession, impacting standards, practices, and the auditors’ role in ensuring financial transparency and accountability. As global financial markets evolve, regulatory bodies continue to update their frameworks to address new challenges, such as the increased complexity of financial reporting and the rise of digital technologies. Purpose. This study aims to explore the influence of regulatory changes on auditing standards and practices, specifically examining how these updates shape the audit process, redefine auditor responsibilities, and affect the overall effectiveness of audits in supporting corporate governance. Method. The research employs a mixed-methods approach, combining quantitative analysis of regulatory changes and auditing standards with qualitative insights gathered from interviews with auditing professionals. Data were obtained from publicly available regulatory updates and auditor feedback from multiple sectors, offering a comprehensive view of industry adjustments. Results. The findings indicate that regulatory changes significantly impact auditing practices, enhancing auditors' focus on risk management, ethical standards, and technology use in audits. Furthermore, auditors report a growing need for continuous professional development to keep up with regulatory advancements, highlighting the profession's need for agility and ongoing learning. Conclusion. This study concludes that regulatory changes are crucial for enhancing auditing standards and ensuring the relevance and efficacy of audits in a rapidly evolving financial landscape. Continuous adaptation to these updates is essential for auditors to maintain their role in safeguarding financial integrity. The research suggests that both regulatory bodies and auditing firms should collaborate to provide continuous education and resources to help auditors meet the profession’s evolving demands.
Auditing in the Era of Cybersecurity: Challenges and Solutions Apriyanto Apriyanto; Siti Mudawanah; Edi Sutanto; Adi Dwi Purnomo; Muhammad Wahid Murniawan
Journal Markcount Finance Vol. 2 No. 2 (2024)
Publisher : Yayasan Adra Karima Hubbi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70177/jmf.v2i2.1291

Abstract

As threats and risks increase in the digital world, auditing in the cyber security era faces significant new challenges. Rapid digital change has increased the complexity of information systems, which makes the audit environment more complicated and requires new approaches to assessing the effectiveness of security controls. The increase in cyber threats that can threaten the integrity, confidentiality and availability of data is one of the main challenges facing auditors. Increasingly varied and sophisticated cyberattacks require proactive and adaptive audit techniques. Auditors must have the ability to evaluate cyber threats and evaluate how they impact a company's information systems and internal controls. Additionally, rapid technological advances such as cloud computing, artificial intelligence, and the Internet of Things (IoT) make auditing more difficult. To overcome this problem, risk and technology-based audits must be implemented. Lastly, training and development of auditors' skills is essential to address this issue. Auditors must keep their skills updated on cybersecurity and the latest technologies. Lastly, training and development of auditors' skills is essential to address this issue. Auditors must keep their skills updated on cybersecurity and the latest technologies. Investment in ongoing training and certification of cybersecurity specialists will help them discover and address risks more effectively, and ensure more comprehensive and useful audits in an increasingly complex environment.
Co-Authors Amilin Amilin Apriyanto Apriyanto Dwi Purnomo, Adi Erika Amelia Hanifah, Hanifah Herlina, Herlina Ibnu Qizam Lisa Listiani Muhammad Wahid Murniawan Shinta Cahyani siswadi, usep Siti Mudawanah Yeti Atun