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All Journal Agregat: Jurnal Ekonomi dan Bisnis EKONOMIS : Journal of Economics and Business Jurnal ULTIMA Accounting Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Kewarganegaraan Jurnal Akuntansi dan Keuangan (JAK) International Business and Accounting Research Journal Jurnal Magister Akuntansi Trisakti International Journal of Business and Applied Economics (IJBAE)

Saring Suhendro

Universitas Lampung

Author-ID : 3935209

Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

Published : 11 Documents Claim Missing Document

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PERAN MODERASI KONVERGENSI IFRS DALAM HUBUNGAN ANTARA AGRESIVITAS PELAPORAN KEUANGAN DAN RETURN Saring Suhendro
Jurnal Akuntansi dan Keuangan (JAK) Vol 24 No 2 (2019): Volume 24 Number 2, Juli 2019
Publisher : Faculty of Economics and Business

The purpose of this study is to examine the effect of accrual information quality and the role of IFRS convergence on earnings informativeness measured by ERC in relation to stock price movements occurring in Indonesia. Using manufacturing companies that went public and were listed on the Indonesia Stock Exchange in 2004-2013. The use of sample companies in 2004-2007 was before the IFRS convergence and in 2008-2013 after the IFRS convergence. The results showed that earnings response coefficient on earnings information decreased due to reported earnings containing high discretionary accruals. While investor perceptions (ERC) increased after the IFRS convergence.

Pengaruh Governance terhadap Penerimaan Pajak Daerah Saring Suhendro; Azolla Degita Azis; Gandy Wahyu Maulana Zulma
Ekonomis: Journal of Economics and Business Vol 5, No 2 (2021): September
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v5i2.410

This paper examines that good government governance has directly and moderating effect on local income tax determination. Using data from 33 province government in Indonesia for year 2008 and 2012, this research shows that good government governance is significant factor that improve local tax income directly and moderate variable. Good government governance strengthens positive correlation of per capita income and local tax income. While good government governance has not proven negative weakness of inflation and local tax.

Factors Affecting The Financial Performance of Local Government An-tecedents in Indonesia Metalia Mega; Suhendro Saring
International Business and Accounting Research Journal Vol 6, No 1 (2022): January 2022
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Islam Lampung

This research aims to determine the effects of provincial revenue of the Audit Board of Indonesia (Badan Pemeriksa Keuangan, BPK) on the financial performance of district and city governments. Furthermore, financial performance is measured by four criteria: independence, economy, efficiency, and effectiveness. Multiple regression with panel data and fixed models were used by the 15 district and city governments from 2015 to 2019. The results showed that size of local government and the audit opinion of BPK have a positive effect, while the intergovernmental revenues does not have a positive effect.

PENGARUH GOOD UNIVERSITY GOVERNANCE DAN SISTEM PENGENDALIAN INTERNAL TERHADAP KINERJA PERGURUAN TINGGI MUHAMMADIYAH DI INDONESIA Eka Aprilia; Rindu Rika Gamayuni; Saring Suhendro
Ultimaccounting Jurnal Ilmu Akuntansi Vol 14 No 1 (2022): Ultima Accounting : Jurnal Ilmu Akuntansi
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v14i1.2635

Abstract— This study focuses on the effect of good university governance and internal control systems on higher education performance. This research is a quantitative research using path analysis. The population in this study were all Muhammadiyah higher education in Indonesia. And as for the research sample, the entire population consists of 154 universities throughout Indonesia. The results of this study are good university governance has a positive and significant influence on the performance of Muhammadiyah higher education, while the internal control system has a positive but not significant effect on the performance of Muhammadiyah higher education. This research is expected to provide benefits for Muhammadiyah universities and other universities in improving performance related to good university governance and internal control systems. In the development of science, especially the discussion on the performance of higher education institutions, the results of this study are expected to be a reference for future research related to good university governance and internal control systems and to contribute to conducting research at Muhammadiyah universities with indicators of 9 criteria accreditation that has not been carried out in previous research which can further provide an overview of the performance of Muhammadiyah higher education in Indonesia. Keywords: Good University Governace; Internal Control; Higher Education Performance

Analisis Faktor-Faktor yang Mempengaruhi Pengungkapan Emisi Karbon pada Perusahaan Carbon-Intensive Industry Rendi Wibowo; Saring Suhendro; Yunia Amelia; Tri Joko Prasetyo
Jurnal Kewarganegaraan Vol 6 No 2 (2022): Desember 2022
Publisher : UNIVERSITAS PGRI YOGYAKARTA

AbstrakPenelitian ini bertujuan untuk menganalisis faktor-faktor apa saja yang mempengaruhi pengungkapan emisi karbon pada perusahaan intensif karbon yang terdaftar pada Bursa Efek Indonesia pada periode tahun 2016-2020. Metode yang digunakan dalam penelitian ini adalah metode penelitian kuantitatif dengan studi pustaka baik di website perusahaan maupun di bursa efek Indonesia. Tekni pengumpulan data yang digunakan adalah purposive sampling untuk menentukan sampel pada penelitian ini. Sampel yang digunakan sebanyak 138 perusahaan dengan metode pengolahan data menggunakan analisis statistik deskriptif, uji asumsi klasik, uji hipotesis, dan uji koefisien determinasi. Hasil pada penelitian menunjukkan bahwa ukuran perusahaan, profitabilitas, kepemilikan manajerial, dan kepemilikan institusional memiliki pengaruh yang positif terhadap pengungkapan emisi karbon. Selain itu, dapat diketahui bahwa leverage perusahaan memiliki pengaruh yang negatif pada pengungkapan emisi karbon sedangkan total aset turnover, kinerja lingkungan, regulator, dan media exposure tidak memiliki pengaruh terhadap pengungkapan emisi karbon.Kata Kunci: Pengungkapan Emisi Karbon, Industri Intensif KarbonÂ AbstractThis study aims to analyze what factors affect the disclosure of carbon emissions in carbon-intensive companies listed on the Indonesia Stock Exchange in the period 2016-2020 years. The method used in this study is a quantitative research method with literature studies both on the company's website and on the Indonesian stock exchange. The collection technique the data used is purposive sampling to determine the sample in this study. The sample used as many as 138 companies with data processing methods using analysis descriptive statistics, classical assumption test, hypothesis testing, and coefficient of determination test. Results of the research show that firm size, profitability, managerial ownership, and ownership institutions have a positive influence on the disclosure of carbon emissions. In addition, can it is known that the company's leverage harms the disclosure of emissions carbon while total asset turnover, environmental performance, regulators, and media exposure do not affect the disclosure of carbon emissions.Keywords : Carbon Emission Disclosure, Carbon Intensive Industry

PERAN INFORMASI MODAL INTELEKTUAL SEBAGAI VARIABEL MODERASI PADA HUBUNGAN ANTARA MODAL INTELEKTUAL DAN NILAI PERUSAHAAN Saring Suhendro; Usep Syaipudin; Mega Metalia
Jurnal Magister Akuntansi Trisakti Vol. 8 No. 2 (2021): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

This paper empirically examines whether type of intellectual capital (IC) information affect market value of the firm. This paper also examines whether voluntary disclosure of intellectual capital information will strengthen the affect of intellectual capital information to market value of the firm. The samples were the banking industry firm listed on the Indonesia Stock Exchange from 2017-2019. The variable of type of IC information measured by Intellectual Capital Disclosure Index (ICDI) by modifying the approach of García-Meca and Martínez (2007). The study finds that IC positively effect on market value of the firms. Moreover, this study finds that IC information-especially voluntary disclosure also strengthen (as moderating variable) the IC effect on firm value.

Existence Of Corporate Governance In Indonesian State-Owned Enterprises Saring Suhendro
Agregat: Jurnal Ekonomi dan Bisnis Vol. 6 No. 1 (2022)
Publisher : Universitas Muhammadiyah Prof. DR HAMKA.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22236/agregat_vol6/is1pp46-56

The sample consisted of 72 non-financial Indonesian state-owned businesses. The overall corporate governance score in 2020 is based on the annual report. The main goals of this study are to comment on Indonesia's state-owned firm self-assessment system, evaluate the relative importance of various klaster industries, and give extensive information on each corporate governance implementation. The energy, oil and gas klaster, mineral and coal klaster, infrastructure klasters, and logistics klasters are shown to have the strongest predictive value of business results in this study. With a score of above 90, this is a very excellent predictor. The score evaluation results for health, logistics, telecommunications, tourism, and support klasters reveal a score attainment of 85-90 with a very excellent predicate. Manufacturing klaster, tourism klaster, and support klaster all have a positive outlook. Corporate governance has a good and large impact on Indonesian state-owned firms, according to empirical research. Only a sample of Indonesian state-owned firms was used in this study.

The Effect of Timeliness of Financial Reporting on Abnormal Return during the Covid-19 Period with Profitability and Company Size as Moderating Variables (Study on the Food and Beverages Sector Companies Listed on the IDX in 2020-2021) Sella Yunita; Agrianti Komalasari; Saring Suhendro
International Journal of Business and Applied Economics Vol. 2 No. 3 (2023): May, 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijbae.v2i3.4304

The COVID-19 pandemic situation that occurred globally has significantly affected all aspects, one of which is the timeliness of submitting financial reports. The purpose of this study was to determine whether there is an effect of timeliness of financial reporting on abnormal returns and whether profitability and company size can affect the relationship between timeliness of financial reporting and abnormal returns. This study uses secondary data obtained from financial reports and independent auditor reports published on the official website of the Indonesia Stock Exchange. The data analysis techniques used in this study are descriptive statistics and moderated regression analysis (MRA). The results of this study indicate that the timeliness of financial reporting affects abnormal returns, while profitability and company size do not strengthen the relationship between timeliness of financial reporting and abnormal returns during the COVID-19 period.

PENCEGAHAN FRAUD DENGAN FRAUD CONTROL PLAN: KASUS PADA MANAJEMEN RUMAH SAKIT BLUD DI INDONESIA Saring Suhendro; Sari Indah Oktanti Sembiring
Jurnal Akuntansi dan Keuangan (JAK) Vol 28 No 2 (2023): JAK Volume 28 No 2 Tahun 2023
Publisher : Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/jak.v28i2.1740

Internal Control is expected to be able to prevent and detect fraud. The Indonesian government uses the Government Internal Control System (SPIP). Management's understanding of SPIP is crucial to ensuring adequate SPIP is implemented in BLUDs. After SPIP is the Fraud Control Plan, both developed by BPKP and are expected to be able to carry out fraud deterrence in BLUD hospitals in Indonesia. According to IcekAjzen's theory of planned conduct, dishonesty has roots in the individual's psyche and goals. This research seeks to verify that hospital BLUD management understands SPIP management, has positive attitudes about behavior, has subjective standards, perceives that they influence their conduct, and intends to utilize FCP to avoid fraud. Indicators of fraud deterrence and FCP as new ideas are presented in this research. The study was conducted on management working in several BLUD hospitals in Indonesia. The results show that management's fraud prevention actions are based on its intention to implement a Fraud Control Plan.

Pengaruh Pertumbuhan Ekonomi, Pendapatan Asli Daerah, Dana Alokasi Umum Dan Dana Alokasi Khusus Terhadap Pengalokasian Anggaran Belanja Modal (Studi Empiris Pada Pemerintah Kabupaten Dan Kota Se-Indonesia Tahun 2018- 2021) Muhammad Puji Prawiroyudo; Saring Suhendro
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 4 No. 6 (2023): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v4i6.3935

Penelitian ini bertujuan untuk menganalisis pengaruh pertumbuhan ekonomi, pendapatan asli daerah, dana alokasi umum dan dana alokasi khusus terhadap pengalokasian anggaran belanja modal. Teknik pengambilan sampel yang digunakan dalam penelitian ini adalah purposive sampling. Jenis data yang digunakan adalah data sekunder. Jenis penelitian yang digunakan adalah penelitian kuantitatif dengan teknik pengumpulan data yaitu Laporan Anggaran Pendapatan dan Belanja Daerah (APBD) yang diperoleh dari Direktorat Jenderal Perimbangan Keuangan dan Badan Pemeriksa Keuangan (BPK) mengenai Pendapatan Asli Daerah, Dana Alokasi Umum, Dana Alokasi Khusus dan Belanja Modal serta untuk Pertumbuhan Ekonomi (PDRB), data diperoleh dari Badan Pusat Statistik seluruh Kabupaten/Kota di Indonesia tahun 2018 - 2021. Teknik analisis data dalam penelitian ini dilakukan dengan menggunakan metode SPSS 26. Hasil penelitian menunjukkan bahwa tidak ada pengaruh positif antara pertumbuhan ekonomi dengan belanja modal. Sedangkan pendapatan asli daerah, dana alokasi umum dan dana alokasi khusus berpengaruh positif terhadap belanja modal.

Co-Authors Amelia, Yunia Azolla Degita Azis Eka Aprilia Fajar Gustiawaty Dewi I Wayan Suartana Komalasari, Agrianti Mega Metalia, Mega Muhammad Puji Prawiroyudo Rendi Wibowo Rindu Rika Gamayuni Sari Indah Oktanti Sembiring Sella Yunita Tri Joko Prasetyo Usep Syaipudin Watim Maysaroh Zulma, Gandy Wahyu Maulana

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