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All Journal Jurnal Akuntansi & Auditing Indonesia Jurnal Keuangan dan Perbankan Jurnal Wira Ekonomi Mikroskil Journal of Economics, Business, & Accountancy Ventura Journal of Indonesian Economy and Business Riset Akuntansi dan Keuangan Indonesia Jambura Equilibrium Journal Aktiva : Jurnal Akuntansi dan Investasi EKUITAS (Jurnal Ekonomi dan Keuangan) Jurnal Equity Jurnal Akuntansi dan Bisnis Jurnal Bisnis dan Akuntansi Jurnal Muara Ilmu Ekonomi dan Bisnis Global Financial Accounting Journal Studi Akuntansi dan Keuangan Indonesia (SAKI) MEDIA BISNIS International Journal of Community Service & Engagement Jurnal Akuntansi dan Keuangan Indonesia E-Jurnal Akuntansi TSM Media Ilmiah Akuntansi Capacitarea : Jurnal Pengabdian Kepada Masyarakat Jurnal Abdimas Sosial, Ekonomi, dan Teknologi Equity

Yulius Kurnia Susanto

Trisakti School of Management

Author-ID : 396107

Humanities Computer Science & IT Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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INTENSITAS ANCAMAN KEAMANAN SISTEM INFORMASI AKUNTANSI KOMPUTERISASIAN YULIUS KURNIA SUSANTO; RATIH HANDAYANI
Jurnal Bisnis dan Akuntansi Vol 10 No 3 (2008): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

The objective of the paper was (1) there are significant security threats of CAIS on the organization types, (2) there is difference among the organization types regarding the security threats of CAIS, (3) there are difference between integration-on line and integration-manual CAIS regarding the security threats of CAIS. Eighty four respondents from Jakarta organizations had participated in this research. The collecting data used a questionnaire survey via electronicmail and post. Data were analyzed using a Kruskal-Wallis test. The resultsshowed that first there is significant security threats of CAIS in Jakarta Organizations, like that the accidental entry of bad data, accidental destruction of data, employees’ sharing of passwords and introduction of computer viruses the to CAIS are the significant security threats of CAIS in Jakarta Organizations. Second, there is no difference among the organization types regarding the security threats of CAIS. Third, there is no difference between integration-on line and integration-manual CAIS regarding the security threats of CAIS. But, there is difference between integration-on line and integration-manual CAIS regarding introduction of computer viruses to the CAIS.

KEPEMILIKAN SAHAM, KEBIJAKAN DIVIDEN, KARAKTERISTIK PERUSAHAAN, RISIKO SISTIMATIK, SET PELUANG INVESTASI DAN KEBIJAKAN HUTANG Yulius Kurnia Susanto
Jurnal Bisnis dan Akuntansi Vol 13 No 3 (2011): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

The purpose of the research was to obtain empirical evidence that managerial and institutional ownership, divide nd policy, firm growth, profitability, firm size, systematic risk, investment opportunity set and asset structure affect debt policy. The population in this research are all companies that listed in Indonesia Stock Exchange with the observation period 2005 to 2008. The sample selection was done by using purposive sampling method. Data used in this research was obtained from financial statement and Fact Book, performance summary of listed companies and BAPEPAM - LK . Data analysis used a multiple regression analysis. The results of this research are managerial ownership, cash dividend policy, profitability, firm size, investment opportunity set and asset structure affect debt policy. While the institutional ownership, firm growth and systematic risk not affect debt policy. Manager who owns shares in his company tends to use funds from retained earnings and share capital. They will distribute cash dividends to attract in - vestors to buy shares. Source of funds from obligation providing a risk to the company.

FAKTOR-FAKTOR YANG MEMPENGARUHI PENERIMAAN OPINI AUDIT GOING CONCERN PADA PERUSAHAAN PUBLIK SEKTOR MANUFAKTUR YULIUS KURNIA SUSANTO
Jurnal Bisnis dan Akuntansi Vol 11 No 3 (2009): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

The purpose of the study is to investigate over the acceptance of going concern audit opinion which can be performed by observing company’s financial condition, current ratio, quick ratio, cash flow from operations, return on assets, debt to equity, long term debt to total assets, debt to total assets, audit quality, prior audit opinion, debt default and opinion shopping. Samples are obtained by sampling pur-posive method. Data for this study comprises of the information from the financial statement of the public manufacturing companies in Indonesia over the four year period 2005 until 2008, and the result obtained 260 observations. The logistic regression used to examine the factors that are predicted to affect the probability of acceptance of going concern audit opinion. The result of this research is that com-pany’s financial condition (Revised Altman Model), return on assets, debt to total assets and prior audit opinion are significantly affect the probability of acceptance of going concern audit opinion. On the other hand, current ratio, quick ratio, cash flow from operations, debt to equity, long term debt to total assets, audit quality, debt default and opinion shopping, do not so.

FAKTOR – FAKTOR YANG MEMPENGARUHI PERATAAN LABA PADA PERUSAHAAN NON KEUANGAN MONICA NOVIA GUNAWATI; YULIUS KURNIA SUSANTO
Jurnal Bisnis dan Akuntansi Vol 21 No 1a-1 (2019): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

The purpose of this study is to examine the factors that influence income smooting in non-financial companies. These factors are size, leverage, profitability, ownership structure, institutional structure, firm value, and dividend payout ratio Population of this research are non financial companies listed in Indonesian Stock Exchange from 2014-2016. The samples are collected using purposive sampling method and there are 51 companies meet those criteria for samples. This research use logistic regression method for data analysis. The result of this research indicate that profitability has influence to income smoothing. While size, leverage,ownership structure, institutional structure, firm value and dividend payout ratio do not influence to income smoothing.

CAN AUDIT COMMITTEE REDUCE REAL EARNINGS MANAGEMENT? YULIUS KURNIA SUSANTO; ARYA PRADIPTA
Jurnal Bisnis dan Akuntansi Vol 22 No 1 (2020): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

The objective of research was to give empirial evidence the influence of audit committee and directors on real earnings management (REM). The samples of this research consist of 336 data from 84 public manufacturing companies from 2013 until 2016 and selected by purposive sampling method. The result showed that the audit committee expertise and independence directors have significantly and postive influence on REM. The board of directors have significantly and negative influence on REM. The influence of audit committee tenure, size, meeting on REM is not significantly. The results of this reasearch shows that outsider of the firm like audit committee and independence directors can’t detect REM. The chance for management doing REM. While, board of directors as insider of the firm can detect and reduce REM.

FAKTOR-FAKTOR YANG MEMENGARUHI PENGUNGKAPAN SUKARELA INTERNET FINANCIAL AND SUSTAINABILITY REPORTING Yulius Kurnia Susanto; Yosafat Pujo Lukito
Jurnal Keuangan dan Perbankan Vol 17, No 1 (2013): January 2013
Publisher : University of Merdeka Malang

Internet Financial and Sustainability Reporting (IFSR) was voluntary disclosure. With no specific regulationson IFSR, some companies disclosed its informations about financial, sustainability, products, etc at companyswebsite independenly. Its website could interest investor, creditor, and internet user to know more about thecompany. The objective of this research was to test and analyze the factors that affected the voluntary disclosureby IFSR Index. Firm size, return on equity, leverage, liquidity, companys status, profitability, and outsideownership were the independent variables of this research. The samples of this research were 92 manufacturingcompanies listed at Indonesia Stock Exchange during 2008 till 2010 that had been selected by using purposivesampling method. The result of this research revealed that firm size and leverage influenced Internet Financialand Sustainability Reporting. Big companies had a good reporting information system and leaned to have theresources to produce more information.

Pengaruh Ketidakpastian Tugas terhadap Hubungan antara Informasi Sistem Akuntansi Managemen dan Kinerja Managerial Yulius Kurnia Susanto
Jurnal Akuntansi dan Bisnis Vol 8, No 1 (2008)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jab.v8i1.74

This paper examines the impact of task uncertainty on the relationship between MAS information and managerial performance. MAS characteristics used in this research were broad scope and timeliness. Fifty four functional managers from a cross-section of Indonesian manufacturing and banking service sectors had participated in this research. The collecting data used a questionnaire survey. Data were analyzed using an two-way analysis of variance. The results showed that the higher the task uncertainty, the more positive is the relationship between MAS information broad scope and timeliness and managerial performance.

Pengaruh Profesionalisme, Pengetahuan Mendeteksi Kekeliruan, dan Etika Profesi Terhadap Pertimbangan Tingkat Materialitas Akuntan Publik Arleen Herawaty; Yulius Kurnia Susanto
Jurnal Akuntansi dan Auditing Indonesia Vol. 13 No. 2 (2009)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

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

To defence trusting from client and user of financial statement, public accountant strives to have adequacy competent. The competents are professionalism, auditor’s knowledge for errors and public accountants’ judgement of materiality level. The aim of this study was to get emperical evidence about the effect of professionalism, auditor’s knowledge for errors and professional ethics on public accountants’ judgement of materiality level in the auditing process of financial statements. Data were obtained by survey questionnaires, which were completed by accountants who work at Registered Public Accountants, started from senior up to partner level. Data were analyzed using multiple regression analysis. The result of this study showed that professionalism, auditor’s knowledge for errors and professional ethics have significant and positive influence to public accountants’ judgment of materiality level in auditing process of financial statements.Keywords: Professionalism, auditor’s knowledge for errors, professional ethics and public accountants’judgment of materiality level

Value Added Intellectual Coefficient dan Stock Return Thomas Julianto; Yulius Kurnia Susanto
Jurnal Wira Ekonomi Mikroskil Vol 7, No 1 (2017): Volume 7 Nomor 1 Tahun 2017
Publisher : Lembaga Penelitian & Pengabdian pada Masyarakat (LPPM) Universitas Mikroskil

The purpose of the research is to obtain empirical evidence about the influence of human capital efficiency, structural capital efficiency, capital employed efficiency, return on equity, growth, market to book value, and price earnings ratio on stock return on listed companies in Indonesia stock exchange from 2011-2015. There are 42 companies selected as final sample and hypothesis tested by using multiple regression analysis. The result of the research shows that capital employed efficiency and growth affected stock return. On the other hand, human capital efficiency, structural capital efficiency, return on equity, market to book value and price earnings ratio did not affect stock return.

ORGANIZATIONAL AND PROFESSIONAL COMMITMENT AND THEIR EFFECT ON JOB SATISFACTION Yulius Kurnia Susanto; Adi Hastomo
Journal of Economics, Business, & Accountancy Ventura Vol 15, No 1 (2012): April 2012
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v15i1.65

The Research on relationship between commitment and job satisfaction is an interesting topicbecause job satisfaction is as the first sign in a change of accountants who work in the registeredpublic accountants. In this study, it is proposed that motivation plays an important rolein determining the effect of organizational and professional commitment towards job satisfaction.The data were collected using questionnaires. There were 150 questionnaires distributedto the registered public accountants in Jakarta, and 112 questionnaires used for theanalysis. Data were analyzed using a two-way analysis of variance. The results show that theeffect of organizational and professional commitment towards job satisfaction was dependenttowards motivation. These results suggest that the registered public accountants should encouragepublic accountant to them keep motivated and committed to the organization andprofession. The registered public accountants must pay attention to jobs expectation of theirpublic accountants. Motivation is raising the influence of organizational and professionalcommitment on job satisfaction.

Co-Authors Adi Hastomo AKHADI, IMAN Alfan Anggara Saputra Aliyansyah, Fariz Alvin Alvin Alvin Andreas Avellino Nurvan Andrew , Jason ARLEEN HERAWATY ARWINA KARMUDIANDRI ARYA PRADIPTA Azizah, Rahayu Zahrotul DANIBRATA, AULIA Darmadi, Eliezer Elbert Daves Joshua Dewi Sari Wijoyo DYLAN BILLY JAPOETRA FIRNANTI, FRISKA Gabriella Lioera GUDONO GUDONO Herni Herni Isabella Fiorita Ivonne Ivonne Ivonne, Ivonne Janet Jesslyn Jemima Octaviani KARMUDIANDRI, ARWINA Kurniawati, Stephanie Livia Aldisa Muliawan Maharani Dwi Nastiti Mia Oktavia MONICA NOVIA GUNAWATI NOVIA WIJAYA Prasetio, Arton Briyan Purbasari, Niken Rahayu Zahrotul Azizah Rani Wulan Ayu RATIH HANDAYANI Regi Muzio Ponziani Shella Deslatu Stevanus, David Sumadi, Rizki Ramadhan SUPRIATNA, DICKY Thomas Julianto Tita Deitiana, Tita TJHAI FUNG NJIT Veren Chintia Widodo, Marbudyo Tyas WIJAYA, NOVIA WILLIEM CHAHYA WIJAYA Wulandari Wulandari Yesheca Gracia Christian YOHANES FERNANDES Yopie Sahatua Siregar Yosafat Pujo Lukito YUDITHIA MARIA DATULALONG Yudy, Yudy Yudy, Yudy

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