Article Per Year (5 Year)
p-Index From 2021 - 2026
3.325
P-Index
This Author published in this journals
All Journal Jurnal Akuntansi dan Pajak Substansi: Sumber Artikel Akuntansi Auditing dan Keuangan Vokasi JAB (Jurnal Akuntansi & Bisnis) Jurnal Ilmu Manajemen dan Akuntansi Terapan Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis JEBDEKER: Jurnal Ekonomi, Manajemen, Akuntansi, Bisnis Digital, Ekonomi Kreatif, Entrepreneur Jurnal Kelola : Jurnal Ilmu Sosial Jurnal Cakrawala Ilmiah SENTRI: Jurnal Riset Ilmiah KOLONI Mandiri: Jurnal Akuntansi dan Keuangan ABIS: Accounting and Business Information Systems Journal Jurnal Pengabdian Masyarakat STIE Surakarta (DIMASETA) Jurnal Riset Rumpun Ilmu Ekonomi (JURRIE) Jurnal Ilmiah Ekonomi dan Manajemen
Eko Triyanto
Sekolah Tinggi Ilmu Ekonomi Surakarta
Aerospace Engineering Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

Published : 23 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 23 Documents
Search

 1   2   3 
Analisis Determinasi Konservatisme Akuntansi Perusahaan Pertambangan Terdaftar Bursa Efek Indonesia Tahun 2017 – 2021 Triyanto, Eko; Rachman, Arif Nugroho; Ibrahim, Firman Fauzi
Jurnal Akuntansi dan Pajak Vol. 23 No. 2 (2023): JAP : Vol. 23, No. 2, Agustus 2022 - Januari 2023
Publisher : ITB AAS INDONESIA

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

Abstract

This research was aimed to examine the factors influence accounting conservatism by observing : (1) the influence of leverage on accounting conservatism (DAR), (2) the influence of financial distress on accounting conservatism (Almat Z-Score), (3) the influence of managerial ownership on accounting conservatism (Managerial Share), (4) the influence of institutional ownership on accounting conservatism (Institutional Share), (5) the influence of firm size on accounting conservatism (Ln Total Asset). Accounting conservatism as measured by Givoly and Hayn’s formula, is negative accrual measure . The population used in this study are mining companies listed on the Indonesia Stock Exchange period of 2017 – 2021. The Sample used in this study was collected using a purposive sampling method. The data used Is financial statement of 21 companies that resulting 105 object research. This study used multiple regression for data analysis. The results of this study are as follows : (1) the leverage has a positive significant influence to accounting conservatism, (2) the financial distres has negative significant influence to accounting conservatism, (3) the Managerial Ownership has a negative significant influence to accounting conservatism, (4) the institutional ownership has not influence to accounting conservatism, (5) the firm size has not influence to accounting conservatism. Keywords : Accounting conservatism, Firm size, Leverage, Managerial ownership, Financial distress, Institutional ownership
PENGARUH RETURN ON ASSETS (ROA), EARNING PER SHARE (EPS), DAN NET PROFIT MARGIN (NPM) TERHADAP HARGA SAHAM PADA PERUSAHAAN TEKSTIL DAN GARMENT YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2017-2020 Rahayu, Umi; Triyanto, Eko
Jurnal Kelola: Jurnal Ilmu Sosial Vol 5 No 2 (2022): Jurnal Kelola: Jurnal Ilmu Sosial
Publisher : Globalwriting Academica Consulting & Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54783/jk.v5i2.613

Abstract

The purpose of this study is to examine whether EPS, ROA, and NPM affect stock prices. The study population included 21, the sample used the purposeful sampling method. The data obtained are secondary data from the IDX. at www.idx.co.id. The data analysis technique in this study adopts the multiple linear region analysis technique. The results show that ROA has no significant effect on stock price. Earnings per share have a negative and significant impact on stock prices. Meanwhile, the NPM variable has no significant effect on stock price. Meanwhile, EPS, ROA, and NPM have a significant impact on stock prices. The purpose of this research is to test whether there is an effect of EPS, ROA, and NPM on stock prices.
The TESTING THE BENEISH M-SCORE MODEL IN DETECTING FRAUDULENT FINANCIAL STATEMENTS WITH THE HEXAGON FRAUD THEORY: FRAUD Devy Diana Dinda Bestari; Triyanto, Eko
SUBSTANSI Vol 9 No 2 (2025): JURNAL SUBSTANSI
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35837/subs.v9i2.3643

Abstract

Research objective: This study aims to test the Beneish M-Score model in detecting fraudulent financial statements with the Fraud Hexagon theory. Method: This research is quantitative, with purposive sampling used to collect samples from secondary data from the financial reports of construction companies for the 2022-2024 period. Data analysis methods used descriptive analysis and logistic regression analysis using IBM SPSS 25 software. Research findings: The research findings show that pressure, opportunity, rationalization, capability, arrogance, and collusion partially and simultaneously do not influence fraudulent financial statements. Practical implication: Companies need to consider other factors in preventing fraud, such as corporate governance and internal control, especially the effectiveness of audits as actors in detecting potential fraudulent acts. Keywords: Finance; Fraud; Hexagon; M-Score; Ratio.
Co-Authors Andri Nurtantiono Heny Kurnianingsih Hestin Mutmainah Arif Nugroho Rachman Arisa, Musliana Nur Aulia Ridha Ratna Putri Christiawan Hendratmoko Budi Istiyanto Ida Ayu Kade Rachmawati Kusasih Defi Anggun Prasasti Devy Diana Dinda Bestari Evanti Andriyani Fachry Abda El Rahman Haryanto, Dea Alverina Heny Kurnianingsih Heny Kurnianingsih, Heny Ibrahim, Firman Fauzi Ismunawan Ismunawan, Ismunawan Jalari, Muhammad Lestari, Adisti Rizqi Yuni Lestyawati, Tise Linda Astuti, Linda Mei Sulistyaningsih Novitasari, Luky Rachman, Arif Nugroho Randiyana, Rani Salahudin Alayubi Sekar Ayu Kristi Setyo N Sumadi Triono Triono Umi Rahayu, Umi