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All Journal Indonesian Journal of Economics and Bussiness Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Edukasi (Ekonomi, Pendidikan dan Akuntansi) Jurnal Riset Akuntansi Kontemporer Jurnal Akademi Akuntansi (JAA) Coopetition : Jurnal Ilmiah Manajemen Jurnal Akuntansi dan Keuangan Jurnal Ekonomi dan Bisnis Journal of Educational Management Research
Sasa S. Suratman
Universitas Pasundan
Humanities Economics, Econometrics & Finance Education Social Sciences Other

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PENGARUH UKURAN KANTOR AKUNTAN PUBLIK, AUDIT FEE DAN PENGALAMAN AUDIT TERHADAP INDEPENDENSI AKUNTAN PUBLIK SERTA DAMPAKNYA TERHADAP KUALITAS AUDIT Sasa S. Suratman
Indonesian Journal of Economics and Business Vol 2, No 3 (2012)
Publisher : Universitas Padjadjaran

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Abstract

This study aims to examine: (1) The relationship between the size of public accountant firm, audit fees and audit experience, (2) The effect of size of public accountant firm, audit fees and audit experience to the independence of public accountants and their impact on audit quality.This study uses a survey of 104 public accountant firms registered with Bapepam-LK as the unit of analysis, while the unit of observation is a partner or a manager or a senior auditor. This type of data is primary data collected by questionnaire. Testing the hypothesis by using Structural Equation Model (SEM).These results indicate that: (1) There is a relationship between the size of public accountant firm, audit fees, and audit experience, (2) the size of public accountant firm, audit fees and audit experience affect the independence of public accountants either simultaneously or partially , and (3) the size of public accountant firm, audit fees, audit experience, and independence of public accountants effect on audit quality either simultaneously or partially.
KEBERHASILAN IMPLEMENTASI SISTEM INFORMASI AKUNTANSI DALAM PERSPEKTIF KOMITMEN ORGANISASIONAL DAN PENGETAHUAN MANAJER Mochammad Ridwan; Budi Septiawan; Sasa S Suratman
JRAK Vol 11 No 2 (2019): Edisi Oktober
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrak.v11i2.3758

Abstract

This study aims to determine the influence of organizational commitment and knowledge of accounting managers on the successful implementation of accounting information systems either simultaneously or partially. It was conducted at SOE in West Java. The research method used were descriptive and verification method. The number of samples were 33 companies, with a simple random sampling technique. The type of data is primary data obtained through a questionnaire distributed to the accounting department manager. The analysis used is multiple linier regression analysis. The results indicated that the level of organizational commitment and the successful implementation of accounting information systems are in the high category, the knowledge of accounting managers is in the very high category. Either simultaneously or partially organizational commitment and knowledge of accounting managers have a positive and significant effect on the successful implementation of accounting information systems at SOE in West Java. The greatest influence is the knowledge of accounting managers.
Faktor- Faktor Yang Mempengaruhi Kepuasan Pengguna Dan Implikasinya Terhadap Kinerja Pengguna Sistem Informasi Akuntansi Luluk Alfiani; Budi Septiawan; Sasa S. Suratman
Jurnal Akademi Akuntansi Vol. 5 No. 1 (2022): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v5i1.17962

Abstract

This study aims to determine whether there is an influence on the quality of accounting information systems, information quality and perceived usefulness on user satisfaction and their implications for individual performance at Perum BULOG West Java Regional Office. The research approach in this research is descriptive analysis and verification using primary data. The sampling technique used is probability sampling with simple random sampling technique. Statistical analysis used in this study is multiple linear regression analysis with hypothesis testing t test and f test. The number of population in this study was 64 people, the research sample used was 55 people with data sources obtained through the results of filling out questionnaires. The results show that the variables of accounting information system quality, information quality, perceived usefulness and user satisfaction have an effect on individual performance either partially or simultaneously. This study aims to determine what factors can improve the performance of users of accounting information systems. So, if in the end the users are satisfied and there is an increase in performance, then the company's performance will increase in line with the good performance of the users of the accounting information system.
Pengaruh Pergantian Manajemen, Kesulitan Keuangan, Ukuran KAP, dan Audit Delay terhadap Auditor Switching: Studi pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2015-2018 Justinia Castellani; Mochammad Ridwan; Sasa S. Suratman; Annisa Adha Minaryanti; Syifa Aulia
Coopetition : Jurnal Ilmiah Manajemen Vol. 14 No. 1 (2023): Coopetition : Jurnal Ilmiah Manajemen
Publisher : Program Studi Magister Manajemen, Institut Manajemen Koperasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/coopetition.v14i1.2905

Abstract

This study aims to determine the effect of Management Change, Financial Distress, Accounting Firm Size, Audit Delay on Auditor Switching.The operationalization of the variables used in this study are independent variables, namely management change, financial distress, accounting firm Size, audit delay. While the dependent variable is auditor switching. The research method used is descriptive and verification methods. The population of this research is manufacturing companies listed on the Indonesia Stock Exchange in 2015-2018, as many as 168 companies. This research sample selection method uses a purposive sampling technique with a total of 25 companies that meet the criteria. Data analysis using logistic regression analysis.The results showed that management change and accounting firm size did not significantly influence auditor switching with contributions of 0.2% and 4.1% respectively, while financial distress and audit delay had a significant effect on auditor switching with respective contributions of 9, 3% and 14.3%. Simultaneously, management change, financial distress, accounting firm size and audit delay have an effect of 22.2% on auditor switching.
Pengungkapan Sustainability Reporting dengan Efek Profitabilitas dan Mekanisme Good Corporate Governance Sasa S. Suratman; Mochammad Ridwan; Aliza Pravitasari Putri
Coopetition : Jurnal Ilmiah Manajemen Vol. 14 No. 2 (2023): Coopetition : Jurnal Ilmiah Manajemen
Publisher : Program Studi Magister Manajemen, Institut Manajemen Koperasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/coopetition.v14i2.3335

Abstract

This study aims to examine the influence of profitability and good corporate governance mechanisms on sustainability reporting disclosure in State-Owned Enterprises listed on the Indonesia Stock Exchange. The research method employed in this study is multiple linear regression analysis. The population of the study consists of 677 companies, and a sample of 13 companies is selected using sampling techniques. The observation period for this study ranges from 2015 to 2019, resulting in a total of 65 data observations. The findings of the study indicate that profitability and the audit committee have a positive influence on sustainability report disclosure, while the board of commissioners does not have a significant impact on sustainability report disclosure. Collectively, profitability, the board of commissioners, and the audit committee have an influence on sustainability report disclosure in State-Owned Enterprises listed on The Indonesia Stock Exchange.
The Pengaruh Kepemilikan Institusional, Kepemilikan Manajerial dan Leverage Terhadap Manajemen Laba Suratman, Sasa S; Adha Minaryanti, Annisa; Yuanda, Hilke Dwi Putri
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. Spesial Issue 4 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

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Abstract

Manager in company with high levels of leverage and high risk, have the possibility to do earnings management to increase the trust of external parties or in this case are investors and the public. This research aims to determine the effect of Institutional Ownership, managerial ownership and Leverage as measured by the debt to asset ratio partially on Real Activity Manipulation and the impact of Real Activity Manipulation on Earnings Management. The research method used is descriptive verification method. The population of this research were 26 food and beverage sub-sector companies listed on the Indonesia Stock Exchange in the 2014-2018. The research sample selection method is based on a purposive sampling method with a total of 9 companies that suit the criteria. Data analysis techniques used in this study are the classic assumption test, multiple linear analysis, simple linear analysis and hypothesis testing. Institutional ownership, managerial ownership, and leverage have no effect on earnings management in food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange for the 2014-2018 period.
Tax Avoidance Dynamics in Fast-Moving Consumer Goods Companies: The Moderating Role of Firm Size Nane Kurnia; Sasa S. Suratman; Aditya Jasa Anggeraja; Ella Herlianti
Journal of Educational Management Research Vol. 5 No. 4 (2026)
Publisher : Al-Qalam Institue

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61987/jemr.v5i4.2571

Abstract

This study aims to examine the effects of profitability, leverage, and sales growth on tax avoidance, as well as to investigate the moderating role of firm size in these relationships. The study employs a quantitative research approach using secondary data obtained from annual financial reports. The sample was selected through purposive sampling based on predetermined criteria. Tax avoidance serves as the dependent variable, while profitability, leverage, and sales growth function as independent variables. Firm size is incorporated as a moderating variable. Data were analyzed using panel data regression and Moderated Regression Analysis (MRA) with EViews 13. The findings indicate that profitability does not have a significant effect on tax avoidance. In contrast, leverage and sales growth significantly influence tax avoidance practices. Furthermore, firm size does not moderate the relationship between profitability and tax avoidance, but it significantly moderates the effects of leverage and sales growth on tax avoidance. These results suggest that tax avoidance behavior is more strongly influenced by financing structure, business growth, and organizational scale than by profitability. The study contributes to the tax accounting literature and provides practical implications for strengthening financial governance, tax compliance awareness, and business ethics education in higher education.
Pengungkapan Emisi Karbon dan Nilai Perusahaan: Bukti Empiris Peran Mediasi Profitabilitas Ai Sindi Andriani; Jiprian Ramadhansyah; Senny Maulida; Sasa S. Suratman
AKUA: Jurnal Akuntansi dan Keuangan Vol. 5 No. 3 (2026): Juli 2026
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v5i3.7802

Abstract

This study aims to examine the effect of carbon emission disclosure on firm value, with profitability serving as a mediating variable, among energy sector companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period. The study is motivated by inconsistent findings in previous research and the limited use of mediation analysis in this context. Using the Partial Least Squares Structural Equation Modeling (PLS-SEM) approach with SmartPLS 4.0, the study analyzes 153 observations from 51 companies selected through purposive sampling. The results reveal that carbon emission disclosure does not have a significant direct effect on firm value but has a significant positive effect on profitability. Profitability, in turn, significantly influences firm value. However, the indirect effect of carbon emission disclosure on firm value through profitability is not significant, indicating that profitability does not act as an effective mediating variable. These findings suggest that investors in the Indonesian capital market still place greater emphasis on financial performance than on carbon emission information when evaluating corporate value.
Implementasi Pembelajaran Modular Berbasis Komputer meningkatkan Kompetensi Sistem Informasi Akuntansi Siswa Pelajaran Spreadsheet Rhady Dzulfanaldy Harminal; Sasa S Suratman; Tri Sabaningsih; Ifa Hanifa; Alis Marlina
Jurnal Edukasi (Ekonomi, Pendidikan dan Akuntansi) Vol 14, No 1 (2026): Transformasi Bisnis Berkelanjutan
Publisher : Universitas Galuh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25157/je.v14i1.24538

Abstract

This study was motivated by the limited competence of students in preparing spreadsheet-based accounting cycles due to the lack of adequate learning materials and the limited effectiveness of printed modules in the learning process. This study aimed to examine the implementation of computer-based modular learning and its effect on improving students’ competence in Accounting Information Systems through the preparation of spreadsheet-based accounting cycles. A quantitative approach was employed using a quasi-experimental method with a Non-Equivalent Control Group Design. The study involved two groups: an experimental class that received treatment using digital modules and a control class that used printed modules. Data were collected through observation, pre-tests, and post-tests, while data analysis involved normality tests, homogeneity tests, t-tests, and gain analysis. The results showed that there was no significant difference in the initial abilities of the experimental and control classes. However, the post-test results revealed a significant difference, with a significance value of 0.001 < 0.05. The experimental class demonstrated a greater improvement in competence than the control class, with a gain score of 0.72, categorized as high. The observation results also indicated that computer-based modular learning encouraged students’ active participation and independence. Therefore, computer-based modular learning is effective in improving students’ competence in preparing spreadsheet-based accounting cycles
Pengaruh Rasio Keuangan terhadap Kebijakan Dividen pada Perusahaan Batu Bara di BEI Periode 2021-2025 Ayu Syifa Dwiani; Sasa S. Suratman; Rubi Azhara; Susi Susilawati
JUEB : Jurnal Ekonomi dan Bisnis Vol. 5 No. 2 (2026): JUEB: Jurnal Ekonomi dan Bisnis
Publisher : Yayasan Jompa Research and Development

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57218/jueb.v5i2.2939

Abstract

Penelitian ini membahas tentang rasio keuangan dan kebijakan dividen, dimana variabel dependen berfokus pada Dividend Payout Ratio. Dividen merupakan pembagian laba perusahaan kepada para pemilik saham dengan persetujuan masing-masing pemilik saham yang ditentukan melalui Rapat Umum Pemegang Saham (RUPS). Maka dari itu, rasio keuangan menjadi salah satu faktor pertimbangan dalam pembagian dividen. Tujuan penelitian ini adalah untuk mendapatkan bukti mengenai pengaruh rasio keuangan terhadap kebijakan dividen. Populasi dalam penelitian ini yaitu seluruh perusahaan energi sub sektor batu bara yang terdaftar di BEI tahun 2025. Teknik pengambilan sampel yang digunakan adalah purposive sampling dengan jumlah sampel perusahaan yang digunakan yaitu 8 perusahaan. Penelitian ini menggunakan data sekunder berupa laporan keuangan tahunan dan menggunakan teknik dokumentasi untuk pengumpulan data penelitian. Teknik analisis data yang digunakan adalah analisis regresi data panel serta dalam pengujian hipotesisnya menggunakan aplikasi Stata 17.0. Hasil yang diperoleh adalah net profit margin dan cash ratio berpengaruh positif terhadap kebijakan dividen, sedangkan current ratio dan debt to equity ratio tidak berpengaruh terhadap kebijakan dividen dan diperoleh nilai Adjusted R² = 0,3646. Hal ini berarti 36,46% variabel rasio keuangan mempengaruhi variasi variabel kebijakan dividen. Sedangkan sisanya sebesar 63,54% dipengaruhi oleh variabel-variabel bebas lainnya yang tidak diukur dalam model regresi ini. Penelitian ini mengimplikasikan bahwa kebijakan dividen sangat ditentukan oleh net profit margin yang diperoleh perusahaan dan ketersediaan kas dan setara kas riil (cash ratio) yang dimiliki perusahaan. Sedangkan dari sisi current ratio dan debt to equity ratio tidak menjadi pertimbangan utama bagi manajemen dalam memutuskan pembagian dividen.
Co-Authors Aditya Jasa Anggeraja Ai Sindi Andriani Alis Marlina Aliza Pravitasari Putri Annisa Adha Minaryanti Ayu Syifa Dwiani Budi Septiawan Ella Herlianti Ifa Hanifa Jiprian Ramadhansyah Justinia Castellani Luluk Alfiani Mochammad Ridwan Nane Kurnia Renandy Fauzan Rhady Dzulfanaldy Harminal Rubi Azhara Senny Maulida Susi Susilawati Syifa Aulia Tri Sabaningsih Yuanda, Hilke Dwi Putri