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All Journal ESENSI: JURNAL BISNIS DAN MANAJEMEN JURNAL ECONOMIA JURNAL AKUNTANSI DAN AUDITING Jurnal Akuntansi dan Pajak Jurnal Akuntansi dan Bisnis EkBis: Jurnal Ekonomi dan Bisnis The Indonesian Journal of Accounting Research Budimas : Jurnal Pengabdian Masyarakat Media Riset Akuntansi Auditing & Informasi Indonesian Journal of Applied Accounting and Finance
Hanung Triatmoko
Universitas Sebelas Maret
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences Other

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ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI TERJADINYA FINANCIAL STATEMENT FRAUD: PERSPEKTIF DIAMOND FRAUD THEORY (Studi Pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia Periode 2014-2016) Nugraheni, Nella Kartika; Triatmoko, Hanung
JURNAL AKUNTANSI DAN AUDITING Volume 14, Nomor 2, Tahun 2017
Publisher : Department of Accounting, Faculty of Economics & Business,Diponegoro University, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (395.632 KB) | DOI: 10.14710/jaa.14.2.118-143

Abstract

This study aimed to analyze the factors that encourage financial statement fraud with analysis of diamond fraud theory. This research analyzes the influence of variable pressure proxied by financial targets, financial stability, external pressure, personal financial need, the opportunity proxied by nature of industry, ineffective monitoring, razionalization proxied by audit opinion, and the capability to replace any directors proxies against financial statements fraud. The sample in this research are 105 samples of banking companies listed on Indonesia Stock Exchange in the period 2014-2016. The results showed that the variable of financial targets as measured by return on asset, external pressure as measured by the leverage ratio, personal financial need as measured by the ownership of shares by the board of commission influence the financial statements fraud. The study did not found financial stability pressures as measured by the ratio of change total asset, ineffective monitoring as measured by the ratio of affiliated commissioner, nature of industry as measured by the ratio of change receivables, the audit opinion as measured by obtaining unqualified opinion with explanatory language, and capability as measured by changes of directors influence on fraudulent financial statements.
Persepsi Wajib Pajak UMKM Terhadap Kewajiban Perpajakan (Studi Pada UMKM di Eks Karisidenan Surakarta) Hanung Triatmoko; Juliati Juliati; Sri Suranta; Trisninik Ratih Wulandari; Renata Zoraifi
Jurnal Akuntansi dan Pajak Vol 21, No 2 (2021): JAP VOL. 21 No. 02, Agustus 2020 - Januari 2021
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v21i02.1537

Abstract

This study aims to assess the perceptions of MSME taxpayers who are in the Karisidenan Surakarta area on tax obligations. MSMEs are a driver of increasing economic growth in the present era. Solo is one of the cities that is famous for the growth of MSMEs because culinary, handicraft, and clothing entrepreneurs have started to appear in Karisidenan Surakarta. Ideally, an increase in the number of MSMEs will also be followed by an increase in the amount of taxes that will be received by local and central governments. Income Tax (PPh) and Value Added Tax (PPN) are two central taxes which should also increase with the growth of MSMEs. The perception of UMKM taxpayers towards taxation obligations is certainly important to research because negative perceptions of taxes will result in decreased tax revenues so that these perceptions need to be improved with better socialization from the Directorate General of Taxes. This study will examine the perceptions of taxpayers related to NPWP ownership, SPT reporting and tax payments. The method used is a quantitative method by distributing questionnaires to samples of MSMEs in Karisidenan Surakarta. The sampling method used was purposive sampling and the analysis used was linear regression analysis. This research is expected to provide benefits to the government in making policies to increase tax revenue.
Pengaruh Tata Kelola Perusahaan dan Penghindaran Pajak Terhadap Manajemen Laba Pada Perusahaan Manufaktur di Indonesia Juoro Larastomo; Halim Dedy Perdana; Hanung Triatmoko; Eko Arief Sudaryono
Esensi: Jurnal Bisnis dan Manajemen Vol 6, No 1 (2016)
Publisher : Faculty of Economic and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/ess.v6i1.3121

Abstract

The Impact of Corporate Governance and Tax Avoidance on Earning Management at Indonesian Manufacturing CompaniesThe objective of this study is to determine the impact of corporate governance and tax avoidance on earning management by Indonesian manufacturing companies listed on IDX in 2010-204. This study used board of commissioner, independent commissioner, audit committee, and managerial ownership as corporate governance’s variabel. Population of this study is Indonesian manufacturing companies listed on IDX in 2010-2014. Sample of this study are 21 companies that generated using purposive sampling method. The multiple regression analysis test showed that board of commissioner, independent commissioner and tax avoidance have positive impact on earning management. But, managerial ownership has positive impact on earning management and audit committee has no impact on earning managementDOI: 10.15408/ess.v6i1.3121
FAKTOR-FAKTOR YANG MEMPENGARUHI PENGHENTIAN PREMATUR ATAS PROSEDUR AUDIT Linda Meganita; Halim Dedy Perdana; Santoso Tri Hananto; Hanung Triatmoko
EkBis: Jurnal Ekonomi dan Bisnis Vol 1, No 2 (2017): EkBis: Jurnal Ekonomi dan Bisnis
Publisher : Fakultas Ekonomi dan Bisnis Islam, UIN Sunan Kalijaga Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14421/EkBis.2017.1.2.1012

Abstract

The purpose of this study is: 1) knowing the sequence of audit procedure which most often signed off by auditor 2) testing effect of external and internal factors on premature signed off of audit procedure. The sample of this study are auditors of the Audit Board of the Republic of Indonesia (BPK RI) in the head office and the representative office. Sampling technique used is convenience sampling. Survey method for this study by distributing questionare. Data analysis uses Friedman test and regression logistic analysis with significance level (α) 5%.Friedman test result indicates that there are sequence of priority of audit procedure tend to be signed off. The most audit procedure which often to be signed off is internal auditor judgment and audit procedure which seldom to be signed off is substantive test. Logistic regression test shows that audit risk, materiality, professional commitment, and locus of control affect premature sign off of audit procedure, meanwhile time budget pressure, time deadline pressure, and role overload do not affect premature sign off of audit procedure.
Measuring The Ethical Awareness and Ethical Orientation of Accountants Hanung Triatmoko
Jurnal Akuntansi dan Bisnis Vol 6, No 2 (2006)
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.v6i2.42

Abstract

This research aimed to identify individual ethical dimension in ethical decision making (ethical awareness) and impacts of ethical dimension in ethical decision making (ethical orientation).The respondents of this study involved students of Accounting program who had taken Auditing 1 at the Economic Faculty of Sebelas Maret University. Data were obtained by distributing research ques-tionnaires to students. Data analysis used factor analysis and regression. Among the four dimensions of ethical i.e. moral equity, relativism, contractualism and utilitarian (and egoism), result analysis showed that the highest mean was relativism. This research results were consistent with Cohen’s (1996). Meanwhile regression analysis results indicated that relativism turned out to be the most sig-nificant factor affecting ethical measurement. This result was not consistent with previous research stating that moral equity was the most significant factor.
Kualitas Audit dan Manajemen Laba Berbasis Operasional Muhammad Agung Prabowo; Santoso Tri Hananto; Christiyaningsih Budiwati; Hanung Triatmoko; Anis Widjajanto
Jurnal Akuntansi dan Bisnis Vol 20, No 2 (2020)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (269.051 KB) | DOI: 10.20961/jab.v20i2.570

Abstract

This paper investigates the effect of audit quality on real earnings management. Audit quality refers to the size of the audit office. Conceptual framework borrows from agency theory positing that earnings management reflects managerial opportunistic behavior to influence the contractual outcome imposed by stakeholders. The size of the auditors’ office represents available resources within the firm that eventually enables the auditor to maintain independence and to invests in auditing techno logy that results in higher technical competence. The hypothesis predicts that auditor size negatively affects real earnings management. The sample consists of firms engaging in manufacturing operations listed in Bursa Efek Indonesia, which meetspecific requirements. In contrast with a hypothesis, the analysis reveals that auditor size is positively related to real earnings management. the results hold after controlling for self-selection bias. The paper conjectures that deep-pocket insurance might dominate audit quality in that relationship. Several caveats are in place that require due care in interpreting the results. Penelitian ini menguji pengaruh kualitas audit, dengan menggunakan ukuran auditor sebagai surogasi, terhadap manajemen laba berbasis operasi riil. Rerangka konseptual mengacu pada teori keagenan yang mengklaim bahwa manajemen laba merupakan tindakan opportunistik manajemen untuk mempengaruhi keputusan pemangku kepentingan. Ukuran auditor berasosiasi dengan ketersediaan sumber daya yang memungkinkan auditor mempertahankan independensi dan meningkatkan kompetensi teknis pengauditan. Hipotesa memprediksi bahwa ukuran kantor auditor berpengaruh secara negatif terhadap manajemen laba. Sampel terdiri dari perusahaan manufaktur di Indonesia yang terdaftar pada Bursa Efek Indonesia dengan kriteria tertentu. Sumber data adalah laporan tahunan perusahaan. berlawanan dengan prediksi awal, hasil pengujian menunjukkan bahwa ukuran auditor berpengaruh secara postif terhadap manajemen laba. Hasil tersebut robust terhadap isu self-selection bias. Penjelasan yang mungkin dari hasil tersebut adalah deep-pocket insurance lebih mendominasi daripada isu kualitas audit. Penelitian ini mengandung beberapa kelemahan dan oleh karean tiu diperlukan kecermatan dalam mengintepretasikan hasil penelitian
Pendampingan Pelaporan Perpajakan Bagi Wajib Pajak UMKM Hanung Triatmoko; Sri Suranta; Juliati Juliati; Trisninik Ratih Wulandari
BUDIMAS : JURNAL PENGABDIAN MASYARAKAT Vol 4, No 1 (2022): BUDIMAS : VOL. 04 NO. 01, 2022
Publisher : LPPM ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/budimas.v4i1.3710

Abstract

Pengabdian ini dilakukan bekerjasama dengan Komunitas Solo Kuliner Solocool yang merupakan salah satu komunitas yang mewadahi UMKM kuliner di Karisidenan Surakarta. Hal ini dilakukan karena tingkat pelaporan SPT oleh UMKM yang ada di Karisidenan Surakarta hanya sekitar 1%. Oleh karena itu, pendampingan ini diharapkan dapat memberikan edukasi mengenai pelaporan SPT oleh wajib pajak UMKM berdasarkan peraturan yang berlaku. Tim Pengabdi akan melakukan pendampingan terhadap 25 UMKM yang telah tergabung dalam Komunitas Solo Kuliner Socool. 25 UMKM tersebut merupakan UMKM yang dimiliki perseorangan yang juga sebagai karyawan dan UMKM yang dimiliki perseorangan nonkaryawan. Pendampingan akan dilakukan sebanyak 2 tahapan dan di setiap tahapan pendampingan akan diberikan topik untu menuju pada pelaporan perpajakan yang baik. Tahapan pertama, adalah pendampingan pembukuan, tim pengabdi akan mempergunakan microsoft excell untuk melaksanakan pembukuan sehingga data pembukuan bisa tersimpan secara digital serta pengenalan terhadap aplikasi pembukuan yang disediakan di android. Tahapan kedua, adalah pendampingan penghitungan pajak dan pelaporan melalui SPT 1770, tim pengabdi akan menghubungkan pembukuan dengan rumus penghitungan pajak sehigga akan lebih memudahkan wajib pajak
Akuntansi dan Perpajakan Bagi Wajib Pajak UMKM (Studi Pada Wajib Pajak Kuliner) Hanung Triatmoko; Juliati Juliati; Sri Suranta; Trisninik Ratih Wulandari; Renata Zoraifi
BUDIMAS : JURNAL PENGABDIAN MASYARAKAT Vol 3, No 1 (2021): BUDIMAS : VOL. 03 NO. 01, 2021
Publisher : LPPM ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/budimas.v3i1.1555

Abstract

Tujuan pelaksanaan pengabdian adalah untuk memberikan pemahaman kepada wajib pajak kuliner mengenai aspek akuntansi dan perpajakan dalam usaha di bidang kuliner. Usaha kuliner terbagi menjadi dua jenis yaitu usaha kuliner di bidang restoran dan usaha kuliner di bidang non restoran. Kedua bidang tersebut memiliki aspek pajak yang berbeda dan juga memiliki perbedaan penghitungan jika memiliki batasan omzet sesuai dengan peraturan perundang-undangan yang berlaku. Kata kunci: perpajakan, wajib pajak kuliner, restoran, non restoran
Penghentian Prematur atas Prosedur Audit Suryanita Weningtyas; Doddy Setiawan; Hanung Triatmoko
The Indonesian Journal of Accounting Research Vol 10, No 1 (2007): JRAI January 2007
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.164

Abstract

Premature sign off of audit procedure is one form of Reduced Audit Quality / RAQ behaviors. This act refers to falsely signing off a required audit step, which is not covered by other steps, without completing the work or noting the omisson of the procedures. However, auditor dares to express an opinion based on those procedures. An auditor can  make a wrong opinion on the financial statement if he conducts such act. As a result, litigation risk faced by an auditor will increase because of issuing a wrong opinion.  The objectives of this research are : first,  to know the sequence of audit procedures which most are often signed off and second, to test the effect of time pressure, audit risk, materiality, review procedure and quality control on premature sign off of audit procedure.The result of this research indicates that there is a priority sequence of discontinued audit procedure in time pressure conditions. The audit procedure which is often omitted is understanding business’s client and the audit procedure which is seldom omitted is physical examination. The logistic regression shows that time pressure, audit risk, materiality, review procedure and quality control have an effect on prematurly signed off audit procedure.
ANALISIS PEMAHAMAN WAJIB PAJAK UMKM TERHADAP INSENTIF PERPAJAKAN DI MASA PANDEMI COVID TAHUN 2020 Hanung Triatmoko; Sri Suranta; Juliati Juliati; Trisninik Ratih Wulandari; Renata Zoraifi; Saktiana Rizki Endiramurti; Meka Sabilla Salim
Jurnal Akuntansi dan Pajak Vol 23, No 1 (2022): JAP : Vol. 23, No. 1, Februari 2022 - Juli 2022
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v23i1.3713

Abstract

This study aims to analyze the understanding of taxpayers of Micro, Small and Medium Enterprises (MSMEs) in the Karisidenan Surakarta area of the taxes provided by the government during the pandemic. Taxes have a regular end function, which means that taxes have a function to regulate the order of people's lives. Covid has resulted in a lot of MSMEs caused by the pandemic that the implementation of Large-Scale Social Restrictions (PSBB) in most areas in Indonesia, causing a decrease in people's purchasing power, especially for MSMEs which are the pillars of the Indonesian economy and contribute to GDP and employment. As a result, the government is considering policies that can be taken to support the sustainability of MSMEs so that the economy can continue to survive during the covid pandemic. One of the policy steps implemented was to provide tax incentives during the COVID-19 pandemic, namely the issuance of Minister of Finance Regulation (PMK) Number 44 of 2020 which was later revoked and replaced with PMK No. 86 of 2020 and lastly changed to PMK No. 110 of 2020. However, data that there are still many MSME actors who have not utilized or conducted this tax exhibition, it is necessary to dig deeper into the understanding of MSME actors towards taxes during the 2020 covid Keywords : MSMEs, Covid Pandemic, Tax Incentives
Co-Authors - Rahmawati Afifah Mirna Noviyanti Agustina Fati Trinitasia Laoli Amanita Novi Yushita Anis Widjajanto Christiyaningsih Budiwati Doddy Setiawan EKO ARIEF SUDARYONO Endiramurti, Saktiana Rizki Fahmi Setiadi Halim Dedy Perdana Halim Dedy Perdana Hananto, Santoso Tri Juliati Juliati Juliati Juliati Juliati Juliati Juliati Juliati, Juliati Juoro Larastomo Karunia, Asaprima Putra Linda Meganita Meka Sabilla Salim Muhammad Agung Prabowo Nugraheni, Nella Kartika Nur Chayati Nur Chayati Ratih Wulandari, Trisninik Renata Zoraifi Renata Zoraifi Renata Zoraifi Rizki Endiramurti, Saktiana Saktiana Rizki Endiramurti Saktiana Rizki Endiramurti Setiadi, Fahmi Sri Suranta Sri Suranta Sri Suranta Sri Suranta, Sri Suryanita Weningtyas Trisninik Ratih Wulandari Trisninik Ratih Wulandari Trisninik Ratih Wulandari Trisninik Ratih Wulandari Trisninik Ratih Wulandari, Trisninik Ratih Wibowo, Brigitha Maura Adelia