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All Journal Competitive Jurnal Akuntansi dan Keuangan Dynamic Management Journal Jurnal Ekonomi, Bisnis dan Manajemen Jurnal Comparative : Ekonomi Dan Bisnis Prosiding Simposium Nasional Multidisiplin (SinaMu) Journal Economic Excellence Ibnu Sina

Basuki Basuki

Universitas Muhammadiyah Tangerang

Author-ID : 3770593

Humanities Automotive Engineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Health Professions Languange, Linguistic, Communication & Media Mechanical Engineering Nursing Physics Public Health Social Sciences Other

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KETEPATAN PEMBERIAN OPINI AUDIT OLEH AKUNTAN PUBLIK DAN FAKTOR-FAKTOR YANG MEMPENGARUHI: STUDI KASUS PADA KANTOR AKUNTAN PUBLIK DI BANTEN Dirvi Surya Abbas; Basuki Basuki
COMPETITIVE Vol 4, No 2 (2020): Competitive Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/c.v4i2.2866

This study aims to explain the influence of Independence, Audit Skills, Accounting Knowledge and Auditors' and Skepticism on the Accuracy of Audit Opinion. This research uses purposive sampling and accidental sampling techniques. After distributing the questionnaire, a sample of 30 auditors who were respondents were taken from a public accounting firm located in Banten province. Hypothesis testing in this study was carried out using multiple linear regression analysis.In the results of this study revealed that the variable independence and Knowledge of Accounting and Audit partially affect the Accuracy of Giving Audit Opinion. Whereas the variable Audit Expertise and Auditor Skeptism partially do not have an influence on the accuracy of the Audit Opinion.

PENGARUH UKURAN PERUSAHAAN, LIKUIDITAS DAN INVESTMENT OPPORTUNITY SET TERHADAP KUALITAS LABA (Studi Empiris Pada Perusahaan Sub Sektor Food and Beverage yang Terdaftar di Bursa Efek Indonesia Periode 2012-2016) Basuki Basuki
COMPETITIVE Vol 2, No 1 (2018): Competitive Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/competitive.v2i1.471

The purpose of this study is to prove empirically the effect of firm size, liquidity and investment opportunity set on earnings quality. The dependent variable in this study used the Profit Quality and the independent variable using Company Size, Liquidity, Investment Opportunity Set. The population in this study used Food and Beverage sub-sector companies listed in Indonesia Stock Exchange period 2012-2016. The results of this study indicate that firm size does not affect the quality of earnings, liquidity has a negative effect on earnings quality and investment opportunity set have a positive effect on earnings quality.Keywords : Company Size, Liquidity, Investment Opportunity Set, Profit Quality

PENGARUH GOOD CORPORATE GOVERNANCE DAN PRUDENT AKUNTANSI TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MANFAKTUR 2014-2017 Basuki Basuki; Indra Gunawan Siregar
COMPETITIVE Vol 3, No 2 (2019): Competitive Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/c.v3i2.1828

This study aims to find out empirically how empirical governance factors consist of managerial ownership, institutional ownership, board of commissioners' size and prudent accounting for the increase in firm value. The presence of corporate governance in the recovery of the crisis in Indonesia is absolutely necessary. The population used in this study are manufacturing companies listed on the Indonesia Stock Exchange for the period 2014-2017. The sampling method used was purposive sampling with predetermined criteria based on research variablesThe results of this study indicate that managerial ownership variables, institutional ownership and the size of the board of commissioners do not affect the value of the company. While prudent accounting has a significant negative effect on firm value.

PENGARUH KEPUTUSAN PENDANAAN, KEPUTUSAN INVESTASI DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN (Pada Sektor Aneka Industri yang Terdaftar di Bursa Efek Indonesia Periode 2010-2014) BASUKI BASUKI; SITI YULIANAH
COMPETITIVE Vol 2, No 2 (2018): Competitive Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/competitive.v2i2.929

Mengoptimalkan nilai perusahaan merupakan salah satu tujuan perusahaan. Semakin tinggi nilai perusahaan, maka semakin sejahtera para pemegang saham. Penelitian ini bertujuan untuk melihat pengaruh keputusan pendanaan, keputusan investasi dan profitabilitas terhadap nilai perusahaan. Populasi dalam penelitian ini adalah perusahaan manufaktur sektor aneka industri yang terdaftar di Bursa Efek Indonesia periode 2011-2014. Sampel dalam penelitian ini menggunakan teknik purposive sampling berjumlah 12 perusahaan. Hasil penelitian ini menunjukkan bahwa secara simultan keputusan pendanaan, keputusan investasi dan profitabilitas berpengaruh positif dan signifikan terhadap nilai perusahaan dengan nilai thitung sebesar 16,466 > 2,86. Secara parsial keputusan pendanaan tidak memiliki pengaruh yang signifikan terhadap nilai perusahan dengan nilai thitung sebesar -0,328 < 2,026, keputusan investasi tidak memiliki pengaruh yang signifikan terhadap nilai perusahaan dengan nilai thitung sebesar -1,057 < 2,026 dan profitabilitas berpengaruh positif signifikan terhadap nilai perusahaan dengan nilai thitung sebesar 6,456 > 2,026.Kata Kunci : Keputusan Pendanaan, Keputusan Investasi, Profitabilitas, Nilai Perusahaan.

PENGARUH PROFITABILITAS, KEBIJAKAN DIVIDEN, DEWAN KOMISARIS INDEPENDEN DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN Dewi Aprianti; Dirvi Surya Abbas; Imam Hidayat; Basuki Basuki
Jurnal Ekonomi, Bisnis dan Manajemen Vol. 1 No. 4 (2022): Desember: Jurnal Ekonomi, Bisnis dan Manajemen
Publisher : FEB Universitas Maritim Semarang

Tujuan dari penelitian ini untuk mengetahui pengaruh profitabilitas, kebijakan dividen, dewan komisaris independen, corporate social responsibility terhadap nilai perusahaan pada perusahaan barang konsumsi yang terdaftar di Bursa Efek Indonesia (BEI). Periode waktu penelitian yang digunakan adalah 4 tahun yaitu periode 2017-2020. Populasi penelitian ini meliputi seluruh perusahaan barang konsumsi yang terdaftar di Bursa Efek Indonesia (BEI) periode 2017-2020. Teknik pengambilan sampel menggunakan teknik purposive sampling. Berdasarkan kriteria yang telah ditetapkan diperoleh 18 perusahaan. Jenis data yang digunakan adalah data sekunder yang diperoleh dari situs Bursa Efek Indonesia. Metode analisis yang digunakan adalah analisis regresi logisik data panel di dukung dengan aplikasi program Eviews 12. Hasil penelitian ini menunjukkan bahwa profitabilitas berpengaruh terhadap nilai perusahaan, kebijakan deviden tidak berpengaruh terhadap nilai perusahaan, dewan komisaris independen berpengaruh terhadap nilai perusahaan dan corporate social responsibility tidak berpengaruh terhadap nilai perusahaan.

PENGARUH KOMPETENSI, INDEPENDENSI, TIME BUDGET PRESSURE DAN PENGALAMAN KERJA TERHADAP KUALITAS AUDIT Basuki Basuki
Dynamic Management Journal Vol 7, No 1 (2023): January
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/dmj.v7i1.7194

The purpose of this study was to determine the effect of competence, independence, time budget pressure and work experience on audit quality at a Public Accounting Firm in Tangerang City. The methodology used is quantitative using primary data through questionnaires distributed to auditors working at the Public Accounting Firm in Tangerang City. The design of this study uses a causal asosiative. The population in this study are auditors who work at Public Accounting firm in Tangerang City. The sampling technique use convenience sampling totaling 81 respondents. The data used in this study are primary data obtained from questionnaires distributed by researchers to auditors in the Public Accounting Firm in Tangerang City. The data analysis technique used multiple linear regression. The results showed that: (1) the competence had a positive and significant effect on audit quality, (2) independence had a positive and significant effect on audit quality, (3) time budget pressure has a positive and significant effect on audit quality, and (4) work experience has a positive and significant effect on audit quality.

PENGARUH MODAL INTELEKTUAL, PROFITABILITAS DAN LIKUIDITAS TERHADAP NILAI PERUSAHAAN (Studi pada Perusahaan Sub Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Periode 2012 - 2016) Basuki Basuki; Sriyanto Sriyanto
Jurnal Comparative: Ekonomi dan Bisnis Vol 2, No 1 (2020): Jurnal Comparative: Ekonomi Dan Bisnis
Publisher : Univesitas Muhammadiyah Tangerang

Penelitian ini bertujuan untuk mengetahui pengaruh Modal Intelektual, Profitabilitas dan Likuiditas terhadap Nilai Perusahaan pada sub sektor Perusahaan Makanan dan Minuman yang terdaftar di Bursa Efek Indonesia (BEI). Periode penelitian yang digunakan adalah 5 tahun yaitu periode 2012 – 2016.Populasi penelitian meliputi semua perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia periode 2012 – 2016. Teknik pengambilan sampel menggunakan teknik purposive sampling. Berdasarkan kriteria yang telah ditetapkan diperoleh jumlah sampel 12 perusahaan. Jenis data yang digunakan adalah data sekunder yang diperoleh dari situs Bursa Efek Indonesia. Metode analisis data yang digunakan adalah analisis regresi logistik.Hasil penelitian menunjukkan bahwa modal intelektual tidak berpengaruh, profitabilitas tidak berpengaruh, dan likuiditas berpengaruh negatif terhadap nilai perusahaan. Kata kunci: Nilai Perusahaan, Modal Intelektual, Profitabilitas, Likuiditas

PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN PROPERTY DAN REAL ESTATE Indra Gunawan Siregar; Basuki Basuki; Dede Sunaryo
Prosiding Simposium Nasional Multidisiplin (SinaMu) Vol 1 (2019): Simposium Nasional Multidisiplin (SinaMu)
Publisher : Universitas Muhammadiyah Tangerang

This study aims to examine and analyze the influence of intellectual capital on financialperformance. The design of this study uses explanatory causality design. The population usedin this study is a company listed on the IDX specifically the property and real estate sector forthe period 2012-2017. The analysis method uses multiple linear regression analysis and dataanalysis. The sample selection technique uses purposive sampling.The results of this study partially show that VACA, VAHU variables influence financialperformance (ROA). Whereas STVA and marketing expenses have no effect on financialperformance (ROA). Simultaneously it proved to have an effect on financial performance. Thefindings of this study are the ability of companies to manage efficiently and effectively existingresources, and respond well to the market.Keywords: Intellectual Capital, Marketing Expenses and ROA

PENGARUH PROFESIONALIME AUDITOR DAN PENGALAMAN AUDITOR TERHADAP AUDIT JUDGEMENT (KAP Provinsi Banten) Dirvi Surya Abbas; Basuki Basuki
Prosiding Simposium Nasional Multidisiplin (SinaMu) Vol 1 (2019): Simposium Nasional Multidisiplin (SinaMu)
Publisher : Universitas Muhammadiyah Tangerang

This study aims to obtain empirical evidence regarding the influence of Professionalism and Auditor's Experience on Audit Judgment. This study uses a Convience sampling technique and obtained a sample of 79 auditors at the Public Accounting Firm in Banten Province. Testing the hypothesis in this study was carried out by using multiple linear regression test analysis. The results of the first research hypothesis indicate that in the model there is a significant effect of auditor professionalism on audit judgment, with the results of tcount> ttable (4,208> 1,991) which illustrates that the higher the level of professionalism an auditor has, judgment judgments in making a decision in the formation of an idea, opinion or estimate of an object, event, status, or other type of event by prioritizing its responsibilities as a profession and managing the code of ethics in accordance with SPAP which becomes the auditor's reference in attitude. then the results of the second research hypothesis indicate that the Auditor's Experience has no effect on Audit Judgment with the results of tcount> ttable (-0.239 <1.991), the auditor's experience does not see the auditor's flight hours in auditing, the number of audit assignments he has handled will increase the auditor's ability to detect errors in auditing and making an awareness of mistakes that have occurred during the time of being an auditor so that this becomes an obstacle for the auditor to conduct a judgment audit. Keywords : Profesionalisme Auditor, Pengalaman Auditor, dan Audit Judgement.

Pengaruh Persepsi Penghargaan Finansial Dan Nilai-Nilai Sosial Terhadap Pemilihan Profesi Akuntan (Mahasiswa Prodi Akuntansi UMT) Dirvi Surya Abbas; Basuki Basuki; Muhammad Rifai
Prosiding Simposium Nasional Multidisiplin (SinaMu) Vol 1 (2019): Simposium Nasional Multidisiplin (SinaMu)
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/sinamu.v1i0.2120

This study aims to obtain evidence regarding the influence of Perception of Financial Awards and Social Values on the Selection of Accounting Professions. This study used purposive sampling technique and accidental sampling and obtained a sample of 96 force accounting students in 2016 taken in the 2018/2019 academic year. Testing the hypothesis in this study was carried out by using multiple linear regression test analysis. The results of the first research hypothesis indicate that in the model there is a significant effect of Financial Award Perception on the Selection of Accountant Profession, with the results of tcount> t table (3,285> 1,985) which illustrates that the financial rewards obtained from the profession will be greater if the company or client uses these services are large. Willingness to choose the accounting profession will be even greater if the financial awards received are also large. then the results of the second research hypothesis show that Social Values influence the Selection of Accountant Profession with the results of tcount> ttable (3.118> 1.985), Social Values view work assignments in public accountants more often interact with clients or external parties. With this, public accountants can add colleagues / friends and can increase their knowledge outside the field of accounting because of the interactions they make while working not only with fellow accountants, but also with professional experts in other fields.Keywords: Financial Reward, Social Values, Selection of Accountant Professions

Co-Authors Abbas, Dirvi Surya Dede Sunaryo Dewi Aprianti Dylana Pricillia Anatasya Febrianto, Hendra Galuh Mikrad mikrad Muhammad Rifai Pambudi, Januar Eky Priyo Susilo RR. Ella Evrita Hestiandari Siregar, Indra Gunawan SITI YULIANAH Sriyanto Sriyanto

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