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All Journal Optimum : Jurnal Ekonomi dan Pembangunan Journal of Auditing, Finance, and Forensic Accounting Journal of Accounting and Investment Jurnal Analisis Bisnis Ekonomi ISOQUANT : Jurnal Ekonomi, Manajemen dan Akuntansi JAD: Jurnal Riset Akuntansi & Keuangan Dewantara Community Empowerment Accounting and Finance Studies Urecol Journal. Part B: Economics and Business Prosiding University Research Colloquium Borobudur Accounting Review Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) JIFA (Journal of Islamic Finance and Accounting) Jurnal Analisis Bisnis Ekonomi
Barkah Susanto
Universitas Muhammadiyah Magelang, Indonesia
Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Public Health Social Sciences

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TANGGUNGJAWAB, DAN FRAMING INFORMASI ANGGARAN DALAM PENGAMBILAN KEPUTUSAN INVESTASI DENGAN GROUP-SHIFTS SEBAGAI VARIABEL MODERASI Susanto, Barkah
Jurnal Analisis Bisnis Ekonomi Vol 10 No 1 (2012)
Publisher : Universitas Muhammadiyah Magelang

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Abstract

Penelitian sebelumnya telah menemukan bahwa keputusan kelompok yang baik lebih atau kurang berisiko dibandingkan dengan keputusan yang dibuat oleh anggota kelompok masing-masing. Penelitian ini mengusulkan dan menguji dua kondisi yang dapat mempengaruhi apakah keputusan kelompok menjadi lebih atau kurang berisiko: (1) perumusan alternatif keputusan, dan (2) tingkat tanggung jawab untuk keputusan sebelum berhubungan. Penelitian ini menggunakan 2 x 2 dalam desain eksperimental subjek. Peserta adalah 80 mahasiswa. Untuk menguji hipotesis, paired sample t-test digunakan sebagai alat analisis uji beda. Hasil percobaan menunjukkan bahwa keputusan yang dibuat oleh subjek berbeda dalam informasi yang dibingkai secara positif maupun negatif, dan ketika reward diberikan untuk proyek yang sukses.
ANALISIS SEASONED EQUITY OFFERINGS (SEO) TERHADAP PENURUNAN KINERJA PASCA PENAWARAN (Studi Kasus Pada Perusahaan Yang Terdaftar di BEJ Periode 2000-2002) Susanto, Barkah Susanto; Handrisaktiyati, Vian Handrisaktiyati
Jurnal Analisis Bisnis Ekonomi Vol 3 No 2 (2005)
Publisher : Universitas Muhammadiyah Magelang

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Abstract

Performance declining after seasoned equity offerings can be explained by agency theory and windows of opportunity concepts. Those concept show the management opportunistic behavior because of asymmetric information happened between manager and investor before offering. However, that condition can not be defended and make the performance declining in the long term both in financial and stock performances. This reased will prove the declining of performance because of management opportunistic behavior. This research uses the datas of firms which do the seasoned equity offerings on Jakarta Stock Exchange, in 2000-2002 periods. Using the normalitas datas, descriptive statistic and paired sampel t-test as the proxy of management opportunistic hebavior is measured to prove that prejudise.
ANALISIS PENGARUH KEBIJAKAN PENGUMUMAN DEVIDEN TERHADAP HARGA SAHAM PADA PERUSAHAAN FOOD AND BEVERAGE DI BURSA EFEK JAKARTA PERIODE 2002-2004 Susanto, Barkah
Jurnal Analisis Bisnis Ekonomi Vol 4 No 2 (2006)
Publisher : Universitas Muhammadiyah Magelang

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Abstract

Every company in its capital allocation is always given on two interconnected and important problem, that is decisionof long-range expenditure and invesment. Despitefully still there are one problem again that is containing dividend decision about how many dividend which must be alloted o stockholder. Policy of dividend Announcement present one of important decision in its bearing with the effort to maximize the company value influenced by invesment decision, capital structure (decision of accomplishment of fund requirement) and policy of itself dividend. Persuant to the kondidi hence this research take the title : "Influence of Policy of Dividend Announcement to Share Price at Company of Food and Beverage In Jakarta Stock Exchange" This period research at period 2002-2004. Intention of this research is to know whether/what there influence of policy of dividend announcement to share price at company of food and beverage Jakarta Stock Exchange. Company which selected as sample in this research is company of food and beverage enlisted in Jakarta Stock Exchange (BEJ). Data taken away from by corner of stock pf University of Muhammadiyah Magelang. Election sample done by purposive is random sampling belongs 12 company which at one blow made by sample in this research. Method used in this analysis is examination by Paired Samples T Test. Result of enumeration analyse above knowable that biggest mean from abnormal return that happened three day after announcement deviden, that is equal tp 0,008228. While mean lowered abnormal level return is 2 (two) day after announcement deviden, that is equal to -0,003658. Result analyse by using Paired Sample T-Test obtained by value of equal to 3.938, hence the value fulfill the criterion in hypothesis acceptance.
THE INFLUENCE OF ENVIRONMENTAL PERFORMANCE ON ENVIRONMENTAL DISCLOSURE AND ECONOMIC PERFORMANCE (EMPIRICAL STUDY IN BURSA EFEK INDONESIA) Susanto, Barkah
Jurnal Analisis Bisnis Ekonomi Vol 6 No 2 (2008)
Publisher : Universitas Muhammadiyah Magelang

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Abstract

This research is carried out becaused there is some previous resuls of the research are contrastive. It concerns on the relationship between environmental performance, environmental disclosure and economicperformance. The objectives of this research are toprove empirically the influence of environmental performance on environmental diclosure and the influence of environmental performance on economic performance to he condition of Indoneisa. The samples of this research are 17 entriprises which are registered in Bursa Efek Indonesia that follow PROPER in the year 205 2007. The type of data analysis are collecting data and the technique of analyzing data used fixed and or common effect. The result of this research is showed that the environmental performance has positive significance influence on environmental disclosure, and the other hand, the environmenal performance has not positive significance influence on economic performance.
Keterkaitan Sikap dan Komitmen Profesional terhadap Niat Melakukan Whistleblowing Siwi Ayu Kumala; Nur Laila Yuliani; Anissa Hakim Purwantini; Barkah Susanto
JAD : Jurnal Riset Akuntansi & Keuangan Dewantara Vol. 8 No. 2 (2025): Juli (2025) - Desember (2025)
Publisher : STIE PGRI Dewantara Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26533/jad.v8i2.1533

Abstract

Corruption causes losses to both organizations and countries. Whistleblowing is an effective method to find corruption. This study aims to empirically test and analyze the influence of attitudes, behavioral control, religiosity and professional commitment on whistleblowing intentions. Regional Apparatus Organizations in Purworejo Regency are the samples in this study. Based on the purposive sampling technique, the research sample consisted of 86 respondents, namely State Civil Apparatus who hold the positions of Treasurer, Head of Finance Sub-Division, Head of Service/Agency, and Finance Staff with a minimum of one year of experience. Hypothesis testing uses multiple linear regression. The findings of this study found that there was a positive impact of attitudes and professional commitment on whistleblowing intentions. Meanwhile, behavioral control and religiosity did not affect whistleblowing intentions.
Pengaruh Kepemilikan Institusional, Komite Audit, Profitabilitas, dan Kinerja Lingkungan terhadap Environmental Disclosure (Studi Empiris pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia Tahun 2015-2019) Zullaekha, Ridha Nur; Susanto, Barkah
Borobudur Accounting Review Vol. 1 No. 1 (2021)
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31603/bacr.4894

Abstract

This study aims to examine the factors that influence environmental disclosure, including institutional ownership, audit committee, profitability, and environmental performance. The sample used in this study is a manufacturing company listed on the Indonesia Stock Exchange from 2015-2019. The sample selection technique used purposive sampling technique. Samples were selected as many as 17 companies through the specified criteria. Hypothesis testing in this study was carried out usingmultiple linear regression analysis. The results of this study indicate that the variables of profitability and environmental performance have a positive effect on environmental disclosure. Institutional ownership variable has a negative effect on environmental disclosure. Audit committee variable has no effect on environmental disclosure.
Pengaruh Kompetensi Aparatur Desa dan Pemanfaatan Teknologi Informasi terhadap Akuntabilitas Pengelolaan Dana Desa dengan Sistem Pengendalian Internal sebagai Variabel Intervening (Studi Empiris pada Desa di Kecamatan Kajoran Kabupaten Magelang) Maharani, Galuh; Susanto, Barkah
Borobudur Accounting Review Vol. 1 No. 2 (2021)
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31603/bacr.6396

Abstract

Tujuan pemerintah dalam melaksanakan pembangunan desa adalah menjadikan desa lebih maju serta meningkatkan kesejahteraan masyarakat. Tujuan penelitian ini untuk menguji secara empiris dan menganalisis pengaruh Kompetensi aparatur desa dan pemanfaatan teknologi informasi terhadap akuntabilitas pengelolaan dana desa melalui sistem pengendalian internal. Penelitian ini diharapkan memberikan kontribusi bagi perkembangan konsep mengenai pelaksanaan pemerintah daerah, khususnya terkait dengan akuntabilitas pengelolaan dana desa. Sampel yang digunakan yaitu Aparatur Desa di seluruh desa di Kecamatan Kajoran tepatnya 29 desa penerima dana desa pada tahun 2021 dengan total 77 responden. Metode pengambilan sampel menggunakan metode purposive sampling. Teknik analisis data yang digunakan adalah menggunakan path coefficient. Hasil penelitian ini menunjukkan bahwa kompetensi aparatur desa dan pemanfaatan teknologi informasi berpengaruh positif terhadap akuntabilitas pengelolaan dana desa. Sedangkan kompetensi aparatur desa dan pemanfaatan teknologi informasi berpengaruh postif terhadap sistem pengendalian internal. Hasil menunjukkan bahwa sistem pengendalian internal dapat memediasi kompetensi aparatur desa dan pemanfaatan teknologi informasi terhadap akuntabilitas peneglolaan dana desa.
Pengaruh Corporate Governance dan Kualitas Audit terhadap Tax Avoidance Farkhatul, Hasna; Susanto, Barkah; Pramita, Yulinda Devi
Borobudur Accounting Review Vol. 2 No. 2 (2022)
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31603/bacr.6778

Abstract

Tax avoidance merupakan suatu skema transaksi yang ditujukan untuk mengurangi beban pajak secara legal dan aman bagi wajib pajak karena tidak bertentangan dengan ketentuan perpajakan. Metode dan teknik yang digunakan yaitu dengan memanfaatkan celah yang terdapat dalam undang-undang dan peraturan perpajakan. Alasan penelitian ini dilakukan karena terdapat kecurangan perusahaan yang melakukan tindakan tax avoidance di Indonesia. Penelitian ini dilakukan untuk menganalisis dan menguji pengaruh corporate governance dan kualitas audit terhadap tax avoidance. Populasi penelitian ini adalah perusahaan manufaktur yang terdaftar di BEI tahun 2016-2020. Metode yang digunakan untuk mengambil sampel dalam penelitian ini adalah metode purposive sampling. Jumlah sampel yang digunakan adalah 18 perusahaan atau 90 sampel. Metode analisis menggunakan analisis regresi linear berganda. Riset ini menunjukkan hasil bahwa kepemilikan manajerial dan komite audit berpengaruh positif terhadap tax avoidance. Kepemilikan institusional, komisaris independen, dan kualitas audit tidak berpengaruh terhadap tax avoidance.
Pengaruh leverage, profitabilitas, ukuran perusahaan, kebijakan dividen, dan likuiditasterhadap nilai perusahaan Wijayanti, Anisa Gusti; Susanto, Barkah; Pramita, Yulinda Devi
Borobudur Accounting Review Vol. 3 No. 1 (2023)
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31603/bacr.7751

Abstract

This study aims to empirically test and analyze the effect of Leverage, Profitability, Firm Size, Dividend Policy, and Liquidity on Firm Value. The independent variables in this study are Leverage, Profitability, Firm Size, Dividend Policy, and Liquidity. The dependent variable in this study is firm value. The sample used in this study is property and real estate sector companies listed on the Indonesia Stock Exchange for the period 2016-2020. The number of samples in this study is 55 of the total 11 companies. Determination of the sample obtained by using purposive sampling. Hypothesis testing is done by using regression analysis. The results of this study indicate that the Leverage and Profitability variables have a positive effect on firm value. While the variables of Firm Size, Dividend Policy, and Liquidity have no effect on firm value.
Co-Authors Afafa, Rizal Wahyu Afif, Naufal Afla Azzahra Putri Al Faraby, Usama Angger Mahanani Ani Setiyowati Arifah, Laras Dian Asfahanni Auliya Asifa Nas Arif Ataj Amiratul Aida Atina Harin Hayuni Auliya, Asfahanni Azzahra, Zesi Azzahra, Zesi Betari Maharani Betari Maharani Chariri, Fardan Nur Daniswara, Aditya Ari Darmadi, Ravindra Ardiana Devi Hidayati Dewi , Veni Soraya Dina, Fauza Arsya Eka Novia Susianti Elifa Fenny Rahayu Ericka Darmawan Fandy Wicaksono Farida, Farida Farkhatul, Hasna Fathima, Salsa Hanifatul Fitriana, Ramadzani Galih, Septi Sulistya Hadianto, Akrim Hafizh Reza Muhammad Handrisaktiyati, Vian Handrisaktiyati Handrisaktiyati, Vian Handrisaktiyati Herlina Hera Pradian Iffatul Farida Ilham Majida Yasa Khalimah Dwi Kurniawati Khofifa Lailatul Salamah Laili Qomariyah Lany Christanty Laras Dian Arifah Lasiona Ravi Nirwana Lidya Sahira Atiqoh Maharani, Galuh Melinda Puspa Dewi Muhammad Ridhwan Ab Aziz Nia Kurniati Bachtiar Nina Ndaru Arlintang Nur Hidayah Nur Laila Yuliani Pradana, Fahrial Santri Anom Pramita, Yulinda Devi Purwantini, Anissa Hakim Riana Mashar Risa Yuliana Mahfiroh Rizqil Ghozi Mubarok Rochman, Miftachul Rochmatilah, Siti Salsa Hanifatul Fathima Siwi Ayu Kumala Suci Pangukir Sukma Auranisha Shifania Syaukani, Muhammad Mirza Syuhada Abdi Ra’uuf Utami, Pranita Siska Veni Soraya Dewi Wahyuningsih, Titi Wijayanti, Anisa Gusti Wulandari, Nofi Yunita Yunita Zullaekha, Ridha Nur