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All Journal Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Journal of Economic, Bussines and Accounting (COSTING) EKONOMIS : Journal of Economics and Business Akuntansi : Jurnal Akuntansi Integratif Jurnal MEBIS (Manajemen dan Bisnis) Jurnal Syntax Transformation Behavioral Accounting Journal Neraca Manajemen, Akuntansi, dan Ekonomi Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Hero Priono
Fakultas Ekonomi Dan Bisnis, Universitas Pembangunan Nasional “Veteran” Jawa Timur, Indonesia
Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Social Sciences

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Pengaruh Good Corporate Governance Dan Audit Internal Terhadap Kinerja Keuangan Dengan Ukuran Perusahaan Sebagai Variabel Moderasi Pada Perusahaan Properti Dan Real Estate Yang Terdaftar Di Bei Tahun 2018-2022 Irawan Triprasetyo; Hero Priono
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 4 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i5.11410

Abstract

This study aims to analyze the effect of good corporate governance and internal audit on financial performance with company size as a moderating variable in property and real estate companies listed on the IDX in 2018-2022. This research was conducted in property and real estate companies because the company's financial performance has tended to decline in recent years. This research uses quantitative methods. The research population was 85 property and real estate companies listed on the Indonesia Stock Exchange in 2018-2022. This study used purposive sampling method, the sample obtained was 40 companies with a total of 200 analysis data. Hypothesis testing using Smart PLS 3.0 software. The results of this study indicate that good corporate governance and internal audit do not contribute to financial performance. Meanwhile, company size has no role in moderating the relationship between good corporate governance and financial performance. In addition, company size also has no contribution in moderating the relationship between internal audit and financial performance.
Analisis Faktor-Faktor Yang Mempengaruhi Audit Delay Pada Perusahaan Manufaktur Periode 2016-2020 Kintan Ndaru Ayu Arianto; Hero Priono
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 4 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i5.11642

Abstract

Audit reports are important for stakeholders and management. For management, it is required to submit financial reports that are in accordance with financial accounting standards and have been audited by a public accountant registered with BAPEPAM. The issuance of financial reports will expedite the process of publishing financial statements. As for the timeliness of the publication of financial reports to be published, it will affect the timeliness of decision making. The purpose of this study was to determine and analyze the effect of company size, solvency, profitability, and audit committee on audit delay. The company population is all manufacturing companies in 2016-2020 and the research sample is 10 companies. The data used is secondary data in the form of financial report documentation and company annual reports obtained from the IDX. The results of the study, namely partially, show that the variables that influence audit delay are company size and profitability (ROA). The significance level of these variables is 0.022 and 0.034. While the solvency and audit committee variables have no effect. The test results simultaneously show that all variables have a significant effect on audit delay.
Pengaruh Kepercayaan Wajib Pajak, Transparansi Pajak, dan Efektivitas Sistem Perpajakan terhadap Kepatuhan Wajib Pajak Orang Pribadi Fitri Erliya Wati; Hero Priono
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 9 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i9.8288

Abstract

The purpose of this study is to examine how individual taxpayer compliance is influenced by taxpayer trust, tax transparency, and system efficiency at KPP Pratama Surabaya Sukomanunggal. The research uses a quantitative approach with an explanatory method, involving 100 non-employee individual taxpayers selected using the accidental sampling technique. A sample of 100 taxpayers with a 10% margin of error was selected using Slovin's methodology. A Likert scale questionnaire is one tool used to gather data, while SmartPLS 4.0 software is used to evaluate the results using the PLS-SEM approach. The results of the study show that tax openness and the efficiency of the tax system have a positive and large influence on taxpayer compliance, whereas taxpayer trust has a positive but negligible effect. These findings indicate that system factors and information transparency are more dominant in influencing compliance compared to perceptions of institutions.
Pengaruh Literasi Keuangan, Financial Technology, dan Motivasi Utilitarian Terhadap Pengelolaan Keuangan Mahasiswa Eka Fitri Nurjannah; Hero Priono
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 9 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i9.8380

Abstract

This study examines the effects of financial literacy, financial technology, and utilitarian motivation on student financial management using explanatory quantitative methods. Research subjects were Accounting students at UPN "Veteran" East Java batches 2021-2022, with 88 respondents from 713 students through Slovin formula and simple random sampling. Data collected via Google Form questionnaires using Likert scale, analyzed with PLS-SEM SmartPLS 4.0. Results show financial literacy and financial technology significantly positively affect student financial management, while utilitarian motivation is insignificant. According to Theory of Planned Behavior, rational utilitarian considerations are insufficient to drive students' actual actions due to behavioral control perception and subjective norm influences.
Co-Authors Anggy Pradewa Astrini Aning Widoretno Bagas Surya Wardana Dwi Suhartini Eka Fitri Nurjannah Fitri Erliya Wati Galuh Tiaramurti Gharin Eka Ferdyanti Indrawati Yuhertiana Invony Dwi Aprilisanda Irawan Triprasetyo Kintan Ndaru Ayu Arianto Naufaldo Rizki Tanama Nurul Fithriyyah Reska Dwicahyanti Salsabila Isnaini Putri Wanda Febriani