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The Influence of Profitability And Insider Ownership On Firms Value With The Debt Policy As Intervening Variable (Empiric Study On Public Company In Indonesia Stock Exchange Period 2009-2012) Risa Wulandari; Sutrisno T
Jurnal Ilmiah Mahasiswa FEB Vol 2, No 2: Semester Genap 2013/2014
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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This study aims to determine the influence of profitability and insider ownership on firm value that mediated by debt policy (leverage). Data that used was secondary data of 82 public companies in Indonesia Stock Exchange (BEI) with 4 years period, since 2009 till 2012. Using mediated path model, this research tried to test the theory in line with research purpose. The instrument of the analysis used was Smart PLS programs. Result finding indicated profitability positively and significantly on firm value and debt policy. Insider ownership negative and not significantly to debt policy but positively and significantly to firm value, meanwhile debt policy has negative and significantly effect to firm value. Finally, simultaneously debt policy couldn’t successfully mediate profitability and insider ownership on firm value. This research finding also oppose against with static tradeoff theory. Static trade off theory focuses discussion at trade off between cost of debt and benefit of debt (Huang and Ritter, 2004). Static trade off assumed that capital structure of company is determined by considered tax-deductible benefit when increasing level of debt and increasing level of agency cost in other side. Keywords: profitability, insider ownerships, debt policy (leverage), firm value

PENGARUH KINERJA AKUNTANSI TERHADAP RETURN SAHAM PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2010-2014 Fery Handoko Handoko; Sutrisno T
Jurnal Ilmiah Mahasiswa FEB Vol 3, No 2: Semester Genap 2014/2015
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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This study aimed to examine the effect of accounting performance indicators represented by the variable earnings per share, price to book value, and price earnings ratio on stock returns. The sample was a manufacturing company in the list of the Stock Exchange during January 2010 to December 2014, a company that has always consistently deliver its financial statements on a regular basis and have the completeness of financial data in accordance with what is needed in this study, which is consistent company has an equity value positive during the period of observation that in 2010 through 2014, and the company always consistently make a profit on that observation period of 2010 through 2014. Based on these criteria the sample used in this study is 62 companies. Methods of research conducted with the method of multiple linear regression, t-test and F test results showed a partial earnings per share significant effect on stock returns, while price to book value, and price earnings ratio not significant effect on return stock. Simultaneously, earnings per share, price to book value, and price earnings ratio have a significant effect on stock returns Keywords: Stock return, earning per share (EPS), price to book value (PBV), price earning ratio (PER)

PENGARUH ROTASI AUDIT DAN LEVERAGE TERHADAP KUALITAS AUDIT DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI Dimas Emha Amir Fikri Anas; Sutrisno T; Aulia Fuad Rahman
Jurnal Ilmiah Akuntansi Peradaban Vol 4 No 1 (2018)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/jiap.v4i1.5155

ABSTRAKPenelitian ini menguji mengenai pengaruh rotasi audit dan leverage terhadap kualitas audit dengan ukuran perusahaan sebagai variabel moderasi. Kualitas audit dikukur dengan pendekatan kualitas laba menggunakan diskresioner akrual dengan model Jones Modifikasi. Pengambilan sampel penelitian ditetapkan dengan teknik purposive random sampling dan menghasilkan jumlah sampel sebanyak 225 buah.Hasil penelitian menyimpulkan bahwa rotasi audit berpengaruh positif terhadap kualitas audit dan ukuran perusahaan bukan variabel yang memperkuat pengaruh rotasi audit terhadap kualitas audit. Leverage berpengaruh negatif terhadap kualitas audit dan ukuran perusahaan bukan variabel yang memperkuat pengaruh leverage terhadap kualitas audit.Kata Kunci: Kualitas audit, Rotasi Audit, Leverage, Ukuran Perusahaan. ABSTRACTThis study examined the effect of audit rotation and leverage on audit quality to the size of the company as a moderating variable. Audit quality is measured with earnings quality approach using discretionary accruals with Jones model modification. Sample was determined by purposive random sampling technique and produce a total sample of 225 pieces. The study concluded that audit rotation positive effect on audit quality and the size of the company is not a variable that amplified the effect of the audit rotation to audit quality. Leverage negatively affect audit quality and the size of the company is not a variable that strengthen the leverage effect on audit quality.Key Words: Audit Quality, Audit Rotatio, Leverage, Company Size

Determinants of the Effectiveness of Risk Management Implementation with Organizational Culture as a Moderating Variable Rinaldi, Rinaldi; T, Sutrisno; Prihatiningtias, Yeney Widya
Journal of The Community Development in Asia Vol 7, No 3 (2024): September 2024
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jcda.v7i3.3406

This study aims to investigate the impact of human resources, budget allocation, and regulations and policies on the effectiveness of risk management implementation, with organizational culture as a moderating variable. The research employs a survey-based quantitative approach, utilizing questionnaires distributed to employees in Echelon II Work Units at the Head Office of the Ministry of Public Works and Housing. Data analysis is conducted using Structural Equation Modeling (SEM) based on Partial Least Square (PLS). The findings indicate that human resources, budget allocation, and regulations and policies positively influence the effectiveness of risk management implementation. Furthermore, organizational culture does not enhance the positive effect of human resources on the effectiveness of risk management implementation. However, it diminishes the positive effect of the budget and amplifies the influence of regulations and policies on the effectiveness of risk management implementation.

Faktor-Faktor yang Berpengaruh Terhadap Nilai Perusahaan Selama Pandemi Covid-19 Prasetyo, Ajeng Ayu Indy; T, Sutrisno
Telaah Ilmiah Akuntansi dan Perpajakan Vol. 1 No. 1 (2023): Telaah Ilmiah Akuntansi dan Perpajakan (TIARA)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/tiara.2023.1.1.11

This study examines the factors affecting firm value during the COVID-19 pandemic, including profitability, leverage, financial distress, and Dividend Payout Ratio (DPR). This study applies ex post facto design with a quantitative approach involving the secondary data from the companies’ financial statements analyzed by multiple linear regression. The samples include 90 companies listed on the Indonesia Stock Exchange (IDX) selected through a disproportionate stratified random sampling method. The results indicated that leverage with the proxy of Debt to debt-equity ratio (DER) and financial distress had a positive effect on firm value, while profitability with the proxy of Return on Equity (ROE) and Dividend Payout Ratio (DPR) had no effect on firm value. Simultaneously, profitability, leverage, financial distress, and Dividend Payout Ratio (DPR) had an effect on firm value

Pengaruh Intensitas Aset Tetap, Kepemilikan Manajerial, Dan Ukuran Perusahaan Terhadap Penghindaran Pajak Ayu Melissa Putri; T, Sutrisno
Telaah Ilmiah Akuntansi dan Perpajakan Vol. 2 No. 3 (2024): Telaah Ilmiah Akuntansi dan Perpajakan (TIARA)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/tiara.2024.2.3.128

This research aims to analyze the influence of fixed asset intensity, managerial ownership, and company size on tax avoidance as measured by the Cash Effective Tax Rate (CETR) in primary consumer goods manufacturing companies listed on the IDX during the 2018-2022 period. The data analysis model used in this research is multiple linear regression with SPSS 25 tools using secondary data obtained from company financial reports and managerial ownership data obtained from the relevant company's annual report on the BEI website. The sample for this research is 90 primary consumer goods companies selected through purposive sampling techniques. The research results show that company size has a significant effect on tax avoidance. Fixed asset intensity and managerial ownership do not affect tax avoidance. This research provides an important contribution to understanding the factors that influence tax avoidance in primary consumer goods manufacturing companies in Indonesia. The results of this research can be a reference for companies and governments in developing more effective policies to overcome tax avoidance practices. Abstrak Penelitian ini bertujuan untuk menganalisis pengaruh intensitas aset tetap, kepemilikan manajerial, dan ukuran perusahaan terhadap penghindaran pajak yang diukur dengan Cash Effective Tax Rate (CETR) pada perusahaan manufaktur barang konsumen primer yang terdaftar di BEI selama periode 2018-2022. Model analisis data yang digunakan dalam penelitian ini adalah regresi linier berganda dengan alat bantu SPSS 25 menggunakan data sekunder yang diperoleh dari laporan keuangan perusahaan dan data kepemilikan manajerial yang diperoleh dari annual report perusahaan terkait dalam website BEI. Adapun sampel dari penelitian ini adalah 90 perusahaan barang konsumen primer yang dipilih melalui teknik purposive sampling. Hasil penelitian menunjukkan bahwa ukuran perusahaan berpengaruh signifikan terhadap penghindaran pajak. Intensitas aset tetap dan kepemilikan manajerial tidak berpengaruh terhadap penghindaran pajak. Penelitian ini memberikan kontribusi penting dalam memahami faktor-faktor yang memengaruhi penghindaran pajak pada perusahaan manufaktur barang konsumen primer di Indonesia. Hasil penelitian ini dapat menjadi acuan bagi perusahaan dan pemerintah dalam mengembangkan kebijakan yang lebih efektif dalam mengatasi praktik penghindaran pajak.

Determinants of the Effectiveness of Risk Management Implementation with Organizational Culture as a Moderating Variable Rinaldi, Rinaldi; T, Sutrisno; Prihatiningtias, Yeney Widya
Journal of The Community Development in Asia Vol 7, No 3 (2024): September 2024
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jcda.v7i3.3406

This study aims to investigate the impact of human resources, budget allocation, and regulations and policies on the effectiveness of risk management implementation, with organizational culture as a moderating variable. The research employs a survey-based quantitative approach, utilizing questionnaires distributed to employees in Echelon II Work Units at the Head Office of the Ministry of Public Works and Housing. Data analysis is conducted using Structural Equation Modeling (SEM) based on Partial Least Square (PLS). The findings indicate that human resources, budget allocation, and regulations and policies positively influence the effectiveness of risk management implementation. Furthermore, organizational culture does not enhance the positive effect of human resources on the effectiveness of risk management implementation. However, it diminishes the positive effect of the budget and amplifies the influence of regulations and policies on the effectiveness of risk management implementation.

INTERNAL CONTROL ROLE IN RELATIONSHIP BETWEEN EMPLOYEE AND PUBLIC SECTOR ORGANIZATIONS Andriono, Rian; T, Sutrisno; Nurkholis, Nurkholis
Jurnal Aplikasi Manajemen Vol. 16 No. 4 (2018)
Publisher : Universitas Brawijaya, Indonesia

This study aims to obtain empirical evidence of the impact of employee's Public Service Motivation (PSM) and Organizational Commitment on the Organizational Performance through Internal Control System (ICS) as an intervening variable. The study was conducted on all State Civil Employees at the State Treasury Services Office in Bali Province through a survey on 98 respondents and was analyzed with SEM-PLS. The results show that Organizational Performance improvement in order to achieve performance contract's designated targets done by increasing employee's motivation and commitment. PSM and Organizational Commitment play an important role in goals achievement, and without both variables, the performance management will not lead to higher public services quality. Public sector organizations can make ICS as a tool to controls over employee's motivation and commitment. The integrated ICS within the organizational unit structure is not only able to controls the overall business process but also on the employee's daily work life.

Audit Judgment in Task Complexity: The Role of Audit Expertise and Big Five Personality Rizkiah, Galuh Mutiara; T, Sutrisno; Prihatiningtia, Yeney Widya
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 3 (2025): Dinasti International Journal of Economics, Finance & Accounting (July-August 2
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i3.4857

This study aims to examine the influence of audit expertise and task complexity on audit judgment by incorporating the Big Five personality traits as moderating variables. The research is motivated by the low quality of audit judgment in the public sector, as reflected in recurring audit findings, including those at the Ministry of Public Works and Housing (PUPR). We collected data using a quantitative causal approach through a questionnaire survey involving 164 auditors at the Inspectorate General of the Ministry of PUPR. The analysis technique applied was Partial Least Squares-Structural Equation Modeling (PLS-SEM) using SmartPLS. The results indicate that both audit expertise and task complexity have a significant positive effect on audit judgment. The personality traits of conscientiousness, extraversion, and openness to experience strengthen these relationships, while neuroticism weakens them. Meanwhile, agreeableness moderates only the relationship between audit expertise and audit judgment, but not the relationship between task complexity and audit judgment. This study contributes to the broader understanding of the auditor’s personality role in improving audit judgment quality, particularly among internal auditors in the public sector, an area that has received limited research attention.

The Effect Of Tax Service Quality On Taxpayer Compliance With Satisfaction As The Mediating Variable Nurawalya, Dian Nanda Septi; T, Sutrisno
Telaah Ilmiah Akuntansi dan Perpajakan Vol. 3 No. 1 (2025): TIARA
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/tiara.2025.3.1.164

This study examines the effect of tax service quality on taxpayer compliance with taxpayer satisfaction as a mediating variable. The population includes taxpayers registered in the Pare tax office, from which 100 samples are selected through non-probability with convenience sampling technique. This study involves primary data from five-scale Likert questionnaires, which are analyzed using path analysis and processed by SPSS. The results of this study exhibit that tax service quality has a positive effect on taxpayer satisfaction and taxpayer compliance, taxpayer satisfaction has a positive impact on taxpayer compliance, and tax service quality has a positive effect on taxpayer compliance mediated by taxpayer satisfaction. Abstrak Tingkat kepatuhan wajib pajak dapat memengaruhi jumlah penerimaan pajak. Tinggi atau rendahnya kepatuhan wajib pajak salah satunya dipengaruhi oleh kualitas pelayanan fiskus. Penelitian ini bertujuan untuk menguji pengaruh kualitas pelayanan fiskus terhadap kepatuhan wajib pajak serta menguji peran mediasi kepuasan wajib pajak terhadap kualitas pelayanan fiskus terhadap kepatuhan wajib pajak. Populasi penelitian adalah wajib pajak yang terdaftar pada KPP Pratama Pare, dengan sampel sebanyak 100 responden. Sampel dipilih menggunakan metode non-probabilitas dengan teknik convenience sampling. Jenis data yang digunakan dalam penelitian ini adalah data primer dengan teknik survei menggunakan kuisioner berskala Likert 1-5. Teknik analisis jalur dengan menggunakan program aplikasi SPSS. Hasil penelitian menunjukkan bahwa kualitas pelayanan fiskus berpengaruh positif terhadap kepuasan wajib pajak dan kepatuhan wajib pajak. Kepuasan wajib pajak berpengaruh positif terhadap kepatuhan wajib pajak. Kepuasan wajib pajak terbukti memediasi pengaruh kualitas pelayanan fiskus terhadap kepatuhan wajib pajak secara positif.

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