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

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PENGARUH STRUKTUR KEPEMILIKAN PUBLIK, PRAKTIK PENGELOLAAN PERUSAHAAN, JENIS INDUSTRI, UKURAN PERUSAHAAN, PROFITABILITAS DAN RISIKO KEUANGAN TERHADAP TINDAKAN PERATAAN LABA (STUDI EMPIRIS PADA INDUSTRI YANG LISTING DI BURSA EFEK JAKARTA) Herni Herni; Yulius Kurnia Susanto
Journal of Indonesian Economy and Business (JIEB) Vol 23, No 3 (2008): July
Publisher : Faculty of Economics and Business, Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (186.642 KB) | DOI: 10.22146/jieb.6341

Abstract

This research is designed to examine the influence of company’s characteristics on income smoothing action among listing companies at Jakarta Stock Exchange. The factors being examined were public ownership structure, corporate governance practice, industrial type, firm size, profitability and financial risk. Corporate governance practice namely audit quality, independent commissioner board and audit committee. Eighty one listed companies at Jakarta Stock Exchange selected using purposive sampling method were used as research sample, with period from 2002 until 2006. The sample was classified into smoother and non smoother using Eckel’s model. Data were analyzed using binary logistic regression. The results of the analysis indicated that public ownership structure, corporate governance practice, industrial type, firm size, profitability had a significant influence on income smoothing action and the influence of financial risk on income smoothing action was not significant.
The Determinant Factors of Earnings Persistence Mia Oktavia; Yulius Kurnia Susanto
Jambura Equilibrium Journal Vol 4, No 1 (2022): Vol 4. No. 1. January 2022
Publisher : Gorontalo State University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37479/jej.v4i1.13087

Abstract

The purpose of this research is to provide empirical evidence about the effect of operating cash flow, sales volatility, cash flow volatility, operating cycle, and book tax difference on earnings persistence. The company used in this research is manufacturing company listed in Indonesia Stock Exchange (IDX) from 2016 until 2020. Samples of this research were selected based on the purposive sampling method and resulted in 43 companies, therefore the data used for this research amounting to 215 data. The data obtained from these samples were analyzed using multiple regression method. The result of this research show that operating cycle have influence on earnings persistence. While operating cash flow, sales volatility, cash flow volatility, and book tax difference have no influence on earnings persistence.
PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN MANUFAKTUR: STUDI EMPIRIS TATA KELOLA DYLAN BILLY JAPOETRA; YULIUS KURNIA SUSANTO
Media Bisnis Vol 12 No 1 (2020): MEDIA BISNIS
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/mb.v12i1.934

Abstract

This study is aim to examine the effect of managerial ownership, public ownership, board independence, audit committee, and board size on corporate sosial responsibility disclosure. This research is developed based on the previous research by Khan et al. (2013). The sample uses in this research is based on the data 180 manufacturing companies listed in Indonesia Stock Exchange during years 2014-2016. Sample are selected using purposive sampling method. Data analysis was using multiple regression analysis.The result showed that the public ownership, and board size have positive influence on corporate sosial responsibility disclosure. While managerial ownership, board independence, audit committee have no effect on the disclosure of corporate social responsibility.
PENGARUH KEPEMILIKAN MANAGERIAL, DEBT COVENANT, LITIGATION, TAX AND POLITICAL COSTS DAN KESEMPATAN BERTUMBUH TERHADAP KONSERVATISMA AKUNTANSI Shella Deslatu; Yulius Kurnia Susanto
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 14 No 2 (2010)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (0.057 KB) | DOI: 10.24034/j25485024.y2010.v14.i2.275

Abstract

Accounting conservatism is defined as managerial accounting choices of accounting methods and estimates within Generally Accepted Accounting Principles (GAAP) that result in the persistent understatement of cumulative reported earnings and net assets over period of time. The objective of the research is to analyze the influence of managerial ownership, debt covenant, litigation, tax and political costs, and growth opportunities on accounting conservatism. The research consists of 22 manufacturing companies listing on Indonesia Stock Exchange. The research using purposive sampling method whereas the criteria are manufacturing companies which are consistently listing on Indonesia Stock Exchange and using a accounting conservatism during period 2005 until 2008. Multiple regression is used to analyze the data. The results of the research showed that litigation had significant effect to accounting conservatism. Managerial ownership, debt covenant, tax and political costs and growth opportunities had not significant effect to accounting conservatism in manufacturing companies.
PENGARUH TATA KELOLA PERUSAHAAN DAN KARAKTERISTIK PERUSAHAAN TERHADAP PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN Yulius Kurnia Susanto; Daves Joshua
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 2 No 4 (2018)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (0.057 KB) | DOI: 10.24034/j25485024.y2018.v2.i4.4036

Abstract

The purpose of this study was to get empirical evidence about the effect of corporate governance and firm characteristic on corporate social responsibility disclosure. The corporate governance include board size, board independent, audit committee, ownership concentration, foreign ownership and public ownership. The firm characteristic include firm size, leverage, firm age, type of industry and profitability. Sample of this study consisted of 690 data from 179 non finance companies listed in Indonesia Stock Exchange from 2011 to 2014 and selected by purposive sampling method. Data were analyzed by multiple regression analysis. The results showed thatboard independent, audit committee, ownership concentration, public ownership, firm size and type of industry have an effect on corporate social responsibility disclosure. While the board size, foreign ownership, leverage, firm age and profitability have no effect on corporate social responsibility disclosure.The better the corporate governance, the control and supervision of management to disclose information about corporate social responsibility is increasing. The bigger the company, the greater the demand for the company to disclose information about corporate social responsibility.
Factors affecting Earnings Quality Alvin Alvin; Yulius Kurnia Susanto
Jurnal Bisnis dan Akuntansi Vol 24 No 1 (2022): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/jba.v24i1.1401

Abstract

The research aims to obtain empirical evidence about factors that affect earnings quality, particularly, the influence of auditor size, audit tenure, audit specialization, firm size, audit committee, leverage, investment opportunity set (IOS), growth opportunity, managerial ownership, and institutional ownership on earnings quality. The population used in this research are all manufacturing companies that are listed in Indonesia Stock Exchange from 2014-2020 and use purposive sampling as the sampling method. Through this method, forty-five (45) manufacturing companies fit with the sampling criteria and chosen as the sample with a total of 135 data. This research uses multiple regression method to analyse the data. The results of multiple regressions show that auditor size, audit tenure, audit specialization, firm size, and leverage have an effect on earnings quality, while the other 5 variables, which are investment opportunity set (IOS), growth opportunity, managerial ownership, and institutional ownership has no effect on earnings quality. Audit specialization has positive effect on earnings quality as those auditors will have deeper understanding regarding the industry, enabling them to better ensure earnings is of high quality.
EARNINGS MANAGEMENT: CURRENT TAX EXPENSE, EFFECTIVE TAX RATES, AND FINANCIAL RATIO Rani Wulan Ayu; Yulius Kurnia Susanto
Jurnal Muara Ilmu Ekonomi dan Bisnis Vol 6, No 1 (2022): Jurnal Muara Ilmu Ekonomi dan Bisnis
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jmieb.v6i1.16336

Abstract

Penelitian ini untuk membuktikan secara empiris pengaruh biaya pajak kini, tarif pajak efektif, profitabilitas, leverage, perputaran sediaan, dan ukuran perusahaan terhadap manajemen laba. Penelitian menggunakan 49 perusahaan yang terdaftar pada perusahaan manufaktur di Bursa Efek Indonesia dari 2016 sampai 2018 yang dipilih dengan metode purposive sampling. Pengujian menggunakan regresi logistik. Hasil penelitian menunjukkan bahwa profitabilitas menyebabkan terjadinya manajemen laba. Semakin tinggi profitabilitas perusahaan maka semakin tinggi pula kecenderungan perusahaan melakukan manajemen laba untuk meningkatkan kepercayaan investor. Manajemen juga termotivasi melakukan manajemen laba agar mendapatkan bonus yang lebih besar. Sedangkan biaya pajak kini, tarif pajak efektif, leverage, perputaran sediaan, dan ukuran perusahaan tidak berpengaruh terhadap manajemen laba. The objective of this study is to get empirical evidence about the influence of current tax expense, effective tax rate, and profitability, leverage, inventory turnover, and company size on earnings management. This research used 49 companies listed in manufacturing companies in Indonesia Stock Exchange since 2016 until 2018 selected by purposive sampling method. The research data analysis uses a logistic regression. This research shows the results that profitability has positive influence to earnings management. The higher the company's profitability, the higher the company's tendency to carry out earnings management to increase investor confidence. The management is also motivated to do earnings management to get a bigger bonus. While current tax expense, effective tax rate, leverage, inventory turnover, and company size have no affect to earnings management.
PARTISIPASI ANGGARAN, KETIDAKPASTIAN TUGAS, PENGGUNAAN INFORMASI AKUNTANSI UNTUK EVALUASI KINERJA DAN PERILAKU MANAGERIAL Susanto, Yulius Kurnia
Jurnal Akuntansi dan Keuangan Indonesia Vol. 5, No. 1
Publisher : UI Scholars Hub

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

Abstract

The role of accounting information (such as budget) in performance evaluation (reliance on accounting performance measures or RAPM) can cause managers feeling tension so that managers will negatively be have such as manipulating data and statement. This negative behavior is due to manager ’s desire to get reward as much as possible. The main objective of this research is to examine the moderating effect of budgetary participation and task uncertainty on the relationship between RAPM and manager ’s behavior. Data were drawn through questionnaire survey from Indonesian manufacturing companies. Further, the collected data were analyzed using a moderated regression analysis. The results show that the higher the budgetary participation, the more negative is the relationship between RAPM and manager’s behavior. On the contrary the effect of task uncertainty on the relationship between RAPM and manager ’s behavior is not significant. The research implication is that superior manager needs to pay attention to subordinate manager ’s involvement on budget preparation when his/her performance is evaluated using accounting information so that dysfunctional behavior of subordinate manager can be minimized.
INTENSITAS KOMPETISI PASAR DAN BUDGET EMPHASIS PADA HUBUNGAN ANTARA PARTISIPASI DAN SENJANGAN ANGGARAN Susanto, Yulius Kurnia
Jurnal Akuntansi dan Keuangan Indonesia Vol. 6, No. 2
Publisher : UI Scholars Hub

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

Abstract

The research examines the intensity o f market competition and budget emphasis on the relationship between budgetary participation and slack. Forty four managers from hotel industry in Jakarta had participated in the research. The collecting data employed used a questionnaire survey via electronic-mail. Data were analyzed using a two-way analysis o f variance. The results showed that the relationship between budgetary participation and slack were dependent on the intensity o f market competition and budget emphasis. Under low levels o f the intensity ofmarket competition, budgetary participation had a positive effect on budgetary slack, but under high levels it had a negative effect. The higher budget emphasis, the more positive was the relationship between budgetary participation and slack.
FAKTOR-FAKTOR YANG MEMPENGARUHI PERSEPSI WAJIB PAJAK TERHADAP TAX EVASION DI JAKARTA YUDITHIA MARIA DATULALONG; YULIUS KURNIA SUSANTO
E-Jurnal Akuntansi TSM Vol 1 No 1 (2021): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (441.003 KB)

Abstract

The purpose of this research is to achieve empirically evidence of the impact of the tax rates, technology and information, justice of the taxation system, subjective norm, discrimination, and understanding of taxation on the perception of individual taxpayer against tax evasion in DKI Jakarta. The Populationin this research is a individual taxpayers who have business activities and registered in DKI Jakarta. The study used a convenience sampling method in determining the sampl, with a total sampel of 65 respondents. States the result of tax rates, justice of taxation system, subjective norm has impact on the perception of taxpayer against tax evation. While technology and information, discrimination, and understanding of taxation has no impact on the perception of taxpayer against tax evation.
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