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All Journal Multiplier: Jurnal Magister Manajemen Komitmen : Jurnal Ilmiah Manajemen PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi
Budi Susetyo
Universitas Pancasakti Tegal
Economics, Econometrics & Finance Education Social Sciences

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Journal : PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi

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Pengaruh Kompetensi Sumber Daya Manusia, Sistem Pengendalian Intern Pemerintah, Pemahaman Basis Akrual, dan Pemanfaatan Teknologi Informasi terhadap Kualitas (Studi Kasus pada OPD Kabupaten Tegal) Alfi Aulia; Budi Susetyo; Teguh Budi Raharjo
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol 11 No 2 (2019): Agustus
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/permana.v11i2.43

Abstract

Penelitian ini bertujuan untuk mengetahui kompetensi sumber daya manusia, sistem pengendalian internal pemerintah, pemahaman basis akrual dan pemanfaatan teknologi informasi berpengaruh terhadap kualitas laporan keuangan pemerintah daerah Kabupaten Tegal. Penelitian ini dilakukan pada Organisasi Perangkat Daerah (OPD) Kabupaten Tegal. Jenis data yang digunakan adalah data primer, dengan jumlah responden sebanyak 92 orang. Metode pengumpulan data dilakukan dengan kuesioner. Sedangkan metode analisis data yang digunakan adalah analisis regresi linier berganda dengan menggunakan program SPSS versi 22. Hasil penelitian ini menunjukkan bahwa, kompetensi sumber daya manusia berpengaruh pada nilai signifikan 0,004, sistem pengendalian internal berpengaruh pada nilai signifikan 0,035, pemahaman basis akrual berpengaruh dengan nilai signifikan 0,000, pemanfaatan teknologi informasi berpengaruh pada nilai signifikan 0,003. Hasil uji koefisien determinasi diperoleh R2 sebesar 0,663 atau 66,3%. Dapat diartikan bahwa 66,3% kualitas laporan keuangan pemerintah daerah dalam model ini dipengaruhi oleh kompetensi SDM, sistem pengendalian internal pemerintah, pemahaman basis akrual dan pemanfaatan teknologi informasi. Sedangkan sisanya sebesar 33,7% dipengaruhi oleh faktor lain diluar model penelitian ini.
Pengaruh Stabilitas Keuangan, Target Keuangan Tingkat Kinerja, Rasio Perputaran Aset, Keahlian Keuangan Komite Audit, dan Profitabilitas Terhadap Fraudulent Financial Statement Mutiara Ayu Mindita Pratiya; Budi Susetyo
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol 10 No 2 (2018): Agustus
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/permana.v10i2.86

Abstract

The effect of financial stability, financial targets, level of performance, asset turnover ratio, audit committee's financial expertise, and profitability to fraudulent financial statement. Essay. Tegal : Faculty of Economics and Business. Pancasakti University Tegal 2018. This study aims to obtain empirical evidence and to analyze the effect of financial stability, financial targets, level of performance, asset turnover ratio, audit committee's financial expertise, and profitbility to fraudulent financial statement which measured using fraud score model (F-Score). The data in this research uses secondary data which form the company's financial statement and annual report. The population in this study are all companies listed on Indonesia Stock Exchange in period 20142017. This study uses purposive sampling method to select sample from the population and obtained sample of 28 companies of consumer goods industries. The methode of data analysis is performed with classic assumption test, descriptive statistics analysis and hypothesis tested by multiple linear regression analysis with SPSS version 23. The results of this study shows that the financial targets and level of performance significantly to the fraudulent financial statement, however the financial stability, asset turnover ratio, audit committee’s financial expertise, and profitability is not significant to the fraudulent financial statement. Financial stability, financial targets, level of performance, asset turnover ratio, audited financial audit, and profitability simultaneously have a significant effect on fraud financial statements.
Pengaruh Struktur Aktiva, Profitabilitas, Pertumbuhan Perusahaan dan Kebijakan Dividen terhadap Kebijakan Hutang Dicky Afdi Prayogi; Budi Susetyo; Subekti
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol 8 No 1 (2016): Februari
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (645.59 KB)

Abstract

Influence of Asset Structure, Profitability, Corporate Growth and Dividend Policy on Debt Policy of basic and chemical industry manufacturing companies listed on Indonesia Stock Exchange. This study aims to determine the effect of Asset Structure, Profitability, Corporate Growth and Dividend Policy simultaneously and partially to the Debt Policy of manufacturing companies of the basic and chemical industry sectors listed on the Indonesia Stock Exchange. Data method used in this research is using purposive sampling by using criterion. Where data collection is processed using predetermined criteria. Based on the results of research: Simultaneously the asset structure, profitability, corporate growth and dividend policy together have a significant effect on debt policy. While partially Asset Structure has no effect on Debt Policy. Profitability has a negative and significant effect on the Company's Debt Policy. The Company's growth has no effect on the Company's Debt Policy. Dividend Policy has no effect on Company Debt Policy.
Pengaruh Profitabilitas, Keputusan Investasi, Kebijakan Dividen dan Kebijakan Hutang terhadap Nilai Perusahaan Dedi Bangun Setiono; Budi Susetyo; Abdulloh Mubarok
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol 9 No 1 (2017): Februari
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (2083.809 KB)

Abstract

This study aims to examine the effect of profitability, investment decisions, dividend policy and debt policy to corporate values simultaneously and partially. The population of this study is a manufacturing company of the consumer goods industry sector listed on the Indonesia Stock Exchange. Sampling method used is purposive sampling method. Samples were collected from 8 manufacturing companies of the consumer goods industry sector listed on the Indonesia Stock Exchange during the period 2011-2015. Data collection method in this research is documentation. While the data analysis method used is descriptive statistical analysis, classical assumption test, multiple linear regression analysis, F test, t test and coefficient of determination test. Based on the results of multiple regression analysis shows that profitability, investment decisions, dividend policy and debt policy have a significant effect on corporate value with a significance value of 0.000. Profitability significantly partially affect the value of the company with a significance value of 0.000. Investment Decision significantly influence partially to company value with its significan value of 0.000. The dividend policy has no significant effect partially on the value of the company with its significant value of 0.660 and the debt policy has a significant effect partially on the value of the firm with its significance value of 0.001
Co-Authors Abdulloh Mubarok Alfi Aulia Dedi Bangun Setiono Dicky Afdi Prayogi Fahmi Firmansyah Mutiara Ayu Mindita Pratiya Nida Nur Diyanah Nida Nur Hidayah Sri Mudiati Subekti Susilawati, Agnes Dwita Teguh Budi Raharjo Yanti Puji Astutie Yuniarti Herwinari