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All Journal Journal of Economic, Bussines and Accounting (COSTING) Procuratio : Jurnal Ilmiah Manajemen Bilancia : Jurnal Ilmiah Akuntansi Bansi (Jurnal Bisnis Manajemen Akuntansi) Journal of Applied Business and Technology PROCEEDING OF INTERNATIONAL CONFERENCE ON BUSINESS MANAGEMENT AND ACCOUNTING JUDIKAT: Jurnal Pengabdian Kepada Masyarakat
Anton Anton
Institut Bisnis dan Teknologi Pelita Indonesia
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences Other

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Model Hubungan Peningkatan Kualitas Nilai Perusahaan Melalui Corporate Governance, Gender Direktur, Reputasi Audit Pada Perbankan Konvensional dan Perbankan Syariah di Indonesia Tahun 2013-2018 Suharti Suharti; Anton Anton; Irawati Irawati
COSTING : Journal of Economic, Business and Accounting Vol 4 No 1 (2020): COSTING : Journal of Economic, Business and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v4i1.1552

Abstract

One important indicator factor for assessing the company's future prospects is to see the extent to which the company's profitability has grown. The purpose of this study was to determine the Relationship between Improving the Quality of Company Value through Corporate Governance, Gender Director, Audit Reputation in Conventional Banking and Islamic Banking in Indonesia 2013-2018. This research was conducted in listed companies that are members of the financial sector (Conventional and Sharia Banking) which are listed on the Indonesia Stock Exchange from 2013 to 2018 from 31 banking companies listed on the Indonesian stock exchange from a period of 6 years from 2013 to 2018. Methods used is purposive sampling, namely the technique of determining the sample with certain considerations. While the data analysis method using SEM and AMOS. The results of this study indicate that the Independent Board (Independent Board) does not have a significant positive effect on company performance and firm value (2) Gender Director (Female directorship) does not have a significant negative effect on company performance and firm value (3) Board Members (Managerial Board) ) has a significant positive effect on company performance; but Board Members (Managerial Board) do not have a significant positive effect on firm value. (4) Audit Reputation does not have a positive significant effect on company performance and firm value. Keywords: Audit Quality, Professional Accuracy, Competence, Ethics of Internal Auditors
Analisis Pengaruh CAR, BOPO, LDR, dan NIM Terhadap ROA Bank Yang Terdaftar Di BEI Tahun 2015-2019 Anton Anton; Intan Purnama; Janny Sunaryo
Jurnal BANSI - Jurnal Bisnis Manajemen Akutansi Vol. 1 No. 1 (2021)
Publisher : Yayasan Rahmatan Fidunya Wal Akhirah

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (814.425 KB) | DOI: 10.58794/bns.v1i1.38

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Capital Adequacy Ratio (CAR), Biaya Operasional terhadap Pendapatan Operasional (BOPO), Loan to Deposit Ratio (LDR), dan Net Interest Margin (NIM) baik secara parsial maupun simultan terhadap Return On Asset (ROA) perusahaan perbankan yang terdaftar di Bursa Efek Indonesia (BEI). Pengambilan sampel dalam penelitian ini dengan menggunakan metode purposive sampling. Sampel yang digunakan adalah 36 perusahaan dari 45 perusahaan yang terdaftar dalam BEI yang mempublikasikan laporan tahunan lengkap dari tahun 2015-2019. Teknik analisis data menggunakan analisis regresi linear berganda. Hasil penelitian menemukan bahwa secara parsial Capital Adequacy Ratio (CAR) dan Loan to Deposit Ratio (LDR) tidak berpengaruh signifikan terhadap Return On Asset (ROA) perusahaan perbankan di Bursa Efek Indonesia tahun 2015-2019, sedangkan nilai Biaya Operasional terhadap Pendapatan Operasional (BOPO) dan Net Interest Margin (NIM) berpengaruh signifikan terhadap Return On Asset (ROA) perusahaan perbankan di Bursa Efek Indonesia tahun 2015-2019.
The Effect Of Capital Intensity, Financial Distress, Litigation Risk, Leverage And Company Size On Accounting Conservatism In The Consumer Goods Industry Sector Listed On Idx For 2016-2020 anton anton; Yusrizal Yusrizal; Dedi Thomas Dedi Thomas
Jurnal BANSI - Jurnal Bisnis Manajemen Akutansi Vol. 2 No. 2 (2022)
Publisher : Yayasan Rahmatan Fidunya Wal Akhirah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58794/bns.v2i2.280

Abstract

Tujuan dalam penelitian ini adalah untuk meneliti dan menganalisis intensitas modal, financial distress, resiko litigasi, tingkat hutang dan tingkat kesulitan keuangan terhadap konservatisme akuntansi. Penelitian dilakukan pada sektor industri barang konsumsi dengan laporan keuangan tahunan selama periode 2016-2020 yang terdaftar di Bursa Efek Indonesia (BEI). Populasi dalam penelitian ini adalah seluruh sektor industri barang konsumsi yang terdaftar di BEI sampai 2020 yang berjumlah 61 perusahaan. Sampel dalam penelitian ini berjumlah 36 perusahaan Sektor Industri Barang Konsumsi dengan metode purposive sampling. Analisis data yang digunakan adalah regresi linier berganda. Hasil penelitian yang telah dilaksanakan intensitas modal, resiko litigasi, tingkat hutang dan ukuran perusahaan sementara tingkat kesulitan keuangan tidak signifikan terhadap konservatisme akuntansi
ANALYSIS THE EFFECT OF TAX POLICY, TAX AMNESTY PROGRAMME, ECONOMIC GROWTH, INFLATION AND INDIVIDUAL TAXPAYER COMPLIANCE ON TAX RECEIPT IN PEKANBARU Sri Walettina; Anton Anton
International Conference on Business Management and Accounting Vol 1 No 1 (2022): Proceeding of International Conference on Business Management and Accounting (Nov
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research aims to analyze variable of Tax Policy, Tax Amnesty Programme, Economic Growth, Inflation and Individual Taxpayer Compliance on Tax Receipt in Pekanbaru. The population in this research were all individual taxpayers registered at KPP Pekanbaru. While the samples taken in this study were 100 respondents. Sampling was done by using incidental sampling method. Primary data obtained by distributing questionnaires through Google Form. The independent variables used are Tax Policy, Tax Amnesty Programme, Economic Growth, Inflation and Individual Taxpayer Compliance. The analytical technique used is path analysis using SPSS version 21.0 software. The results of this study indicate that the variables of tax policy, tax amnesty program, inflation and individual taxpayer compliance significantly affect tax receipt in Pekanbaru. Meanwhile, economic growth has no significant effect on tax receipt in Pekanbaru.
Pengaruh Tangibilitas, TATO, CR, dan DAR Terhadap ROA Barang Konsumen Industri Terdaftar IDX 2016-2020 Anton Anton; Sherni Lie
Jurnal BANSI - Jurnal Bisnis Manajemen Akutansi Vol. 2 No. 1 (2022)
Publisher : Yayasan Rahmatan Fidunya Wal Akhirah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58794/bns.v2i1.545

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Tangibility, Total Asset Turnover (TATO), Current Ratio (CR), dan Debt To Asset Ratio (DAR) terhadap Return On Asset (ROA) perusahaan sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia (BEI). Pengambilan sampel dalam penelitian ini dengan menggunakan metode purposive sampling. Sampel yang digunakan adalah 39 perusahaan dari 62 perusahaan yang terdaftar dalam BEI yang mempublikasikan laporan tahunan lengkap dari tahun 2016-2020. Teknik analisis data menggunakan analisis regresi linear berganda. Hasil penelitian ini menunjukkan Tangiblity berpengaruh negatif terhadap ROA secara signifikan, Total Asset Turnover (TATO) berpengaruh positif terhadap ROA secara tidak signifikan, Current Ratio (CR) berpengaruh negatif terhadap ROA secara tidak signifikan, dan Debt To Asset Ratio (DAR) berpengaruh positif terhadap ROA secara tidak signifikan pada perusahaan sektor industri barang konsumsi di Bursa Efek Indonesia (BEI) tahun 2016-2020.
Juri ACOPI IBT Pelita Indonesia 2021 Dengan Tema ”Menciptakan Generasi Akuntan Milenial Di Era Pandemi” Mimelientesa Irman; Suharti Suharti; Anton Anton; Layla Hafni; Fadrul Fadrul; Andi Andi
JUDIKAT: Jurnal Pengabdian Kepada Masyarakat Vol 1 No 1 (2021): JUDIKAT: Jurnal Pengabdian Kepada Masyarakat
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/judikat.v1i1.1698

Abstract

Bentuk kegiatan ini adalah ACOPI (Accounting Olympiad) Institut Bisnis dan Teknologi pelita Indonesia yang diselenggarakan oleh BEM IBT Pelita Indonesia beserta dengan tema “Menciptakan Generasi Akuntan Milenial Di Era Pandemi”. Tujuan dari dilaksanakannya kegiatan ini adalah menciptakan peserta didik yang kompetitif, berintegritas, serta profesional dalam bidang akuntansi, menarik minat peserta didik SMA/SMK mengenai ilmu akuntansi,menjadi wadah penyaluran keterampilan kompetisi dalam bidang akuntansi dan memperkenalkan Institut Bisnis Dan Teknologi Indonesia pada umumnya, dan jurusan Akuntansi pada khususnya kepada peserta didik SMA/SMK.
Net Profit Margin, Earnings per Share, Return on Asset, Debt Equity Ratio, and Current Ratio on Firm Value in Agricultural Sector Companies Listed on Indonesia Stock Exchange 2016-2021 Anton Anton; Sherly Lorensa; Intan Purnama; Pujiono Eddy; Andi Andi
Journal of Applied Business and Technology Vol. 4 No. 2 (2023): Journal of Applied Business and Technology
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/jabt.v4i2.131

Abstract

This research purposed to determine the effect of net profit margin, earnings per share, return on asset, debt-equity ratio, dan current ratio on firm value in agricultural sector companies listed on the Indonesia Stock Exchange in 2016-2021. This study uses secondary data. The sampling technique in this study used purposive sampling. The number of samples obtained was 25 companies. The analysis method of this research uses descriptive analysis and used SmartPLS software. From this research, it can be concluded that Net profit margin has a negative and significant effect on price book value. Return on asset and debt-equity ratio has a positive and significant impact on price book value. Earnings per share partially had a negative and not significant effect on price book value. The current ratio partially had a positive and insignificant effect on price book value.
ANALYSIS OF THE INFLUENCE OF AUDIT TENURE, FINANCIAL DISTRESS, AUDIT COMMITTEE, AUDIT QUALITY AND AUDIT OPINION ON AUDIT DELAY IN PROPERTY AND REAL ESTATE SECTOR COMPANIES LISTED ON THE INDONESIAN STOCK EXCHANGE (IDX) 2018-2022 Anton Anton; Suharti Suharti; Febdwi Suryani; Hidayat Darwis; Jesylia Wina Febvian
Bilancia : Jurnal Ilmiah Akuntansi Vol 8 No 3 (2024): Bilancia : Jurnal Ilmiah Akuntansi
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/bilancia.v8i3.4512

Abstract

This research aims to determine and analyze the influence of audit tenure, financial distress, audit committee, audit quality and audit opinion on audit delay in Property and Real Estate sector companies listed on the Indonesia Stock Exchange (IDX) in 2018-2022. The population in this study were all Property and Real Estate sector companies listed on the Indonesia Stock Exchange (IDX) in 2018-2022 and a sample of 240 samples taken using a purposive sampling technique. Data analysis in research uses multiple linear regression data analysis methods. Based on the research results, the results show that audit tenure has a positive and insignificant influence on audit delay, financial distress has a negative and insignificant influence on audit delay, the audit committee has a positive and significant influence on audit delay, audit quality has a positive and insignificant influence on audit delay and audit opinion have a negative and significant influence on audit delay. Keywords: Audit Tenure, Financial Distress, Audit Committee, Audit Quality, Audit Opinion, Audit Delay Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh audit tenure, financial distress, komite audit, kualitas audit dan opini audit terhadap audit delay pada perusahaan sektor Property dan Real Estate yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2018-2022. Populasi dalam penelitian ini adalah seluruh perusahaan sektor Property dan Real Estate yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2018-2022 dan sampel sebanyak 240 sampel yang diambil dengan menggunakan teknik purposive sampling. Analisis data dalam penelitian menggunakan metode analisis data regresi linier berganda. Berdasarkan hasil penelitian diperoleh hasil bahwa audit tenure berpengaruh positif dan tidak signifikan terhadap audit delay, financial distress berpengaruh negatif dan tidak signifikan terhadap audit delay, komite audit berpengaruh positif dan signifikan terhadap audit delay, kualitas audit berpengaruh positif dan tidak signifikan terhadap audit delay dan opini audit mempunyai pengaruh negatif dan signifikan terhadap audit delay. Kata Kunci: Audit Tenure, Financial Distress, Komite Audit, Kualitas Audit, Opini Audit, Audit Delay
PROMOTION, MOTIVATION, DIGITAL WORK EXPERIENCE AND JOB SATISFACTION ON EMPLOYEE PERFORMANCE AT PT. INDO RIAU PERKASA Nicholas Renaldo; Anton Anton; Dadi Komardi; Sabrina Sabnah; Achmad Tavip Junaedi; Suhardjo Suhardjo; Jahrizal Jahrizal
Procuratio : Jurnal Ilmiah Manajemen Vol 12 No 4 (2024): Procuratio : Jurnal Ilmiah Manajemen
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/procuratio.v12i4.4789

Abstract

The purpose of this research is to analyze promotion, motivation, work experience and job satisfaction on employee performance. Novelty on this research is using digital work experience as new variable. We add new indicator namely digital skills to ensure that this variable can be used in future research to be developed. This research was conducted at the company PT. Indo Riau Perkasa in Pekanbaru, Riau. The population in this study were all employees, totaling 65 people. Because the population size was relatively small, the entire population was sampled in this study using the census method. The results of the study explain that promotion has no and insignificant effect on employee performance, motivation has no and insignificant effect on employee performance, digital work experience has a and significant effect on employee performance, job satisfaction has a and significant effect on employee performance at PT Indo Riau Perkasa. Tujuan dalam penelitian untuk menganalisis hubungan promosi jabatan, motivasi, pengalaman kerja dan kepuasan kerja terhadap kinerja pegawai. Kebaruan penelitian ini menggunakan variabel pengalaman kerja digital sebagai variabel baru. Peneliti menambahkan indikator baru yakni kemampuan digital untuk memastikan bahwa variabel ini dapat digunakan di pengembangan penelitian masa depan. Penelitian ini dilakukan di perusahaan PT. Indo Riau Perkasa di Pekanbaru, Riau. Populasi dalam penelitian adalah seluruh karyawan yang berjumlah 65 orang, karena jumlah populasi relatif kecil maka keseluruhan populasi menjadi sampel dalam penelitian ini dengan menggunakan metode sensus. Hasil penelitian menjelaskan bahwa promosi jabatan tidak memiliki pengaruh dan tidak signifikan terhadap kinerja pegawai, motivasi tidak memiliki pengaruh dan tidak signifikan terhadap kinerja pegawai, pengalaman kerja digital memiliki pengaruh dan signifikan terhadap kinerja pegawai dan kepuasan kerja memiliki pengaruh dan signifikan terhadap kinerja pegawai pada PT. Indo Riau Perkasa.
Co-Authors Achmad Tavip Junaedi Andi Andi Dadi Komardi Dedi Thomas Dedi Thomas Fadrul Fadrul Febdwi Suryani Hidayat Darwis Intan Purnama Irawati Irawati Jahrizal Janny Sunaryo Jesylia Wina Febvian Layla Hafni Mimelientesa Irman Nicholas Renaldo Pujiono Eddy Sabrina Sabnah Sherly Lorensa Sherni Lie Sri Walettina Suhardjo Suharti Yusrizal