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All Journal Wahana Riset Akuntansi The International Journal of Accounting and Business Society AKRUAL: Jurnal Akuntansi Syntax Literate: Jurnal Ilmiah Indonesia Jurnal ASET (Akuntansi Riset) JURNAL PENDIDIKAN TAMBUSAI International Journal of Financial, Accounting, and Management Jurnal Investasi The Indonesian Journal of Accounting Research Jurnal Bina Akuntansi JEKPEND Jurnal Ekonomi dan Pendidikan Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Ilmiah Wahana Pendidikan Educoretax Transekonomika : Akuntansi, Bisnis dan Keuangan International Journal of Islamic Education, Research and Multiculturalism (IJIERM) Jurnal Ekonomi Trisakti JAKPI Media Riset Akuntansi Auditing & Informasi Indonesian Management and Accounting Research Jurnal Akuntansi Trisakti Journal of Creative Student Research Jurnal Mutiara Ilmu Akuntansi Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Student Research Journal INOVASI: Jurnal Ekonomi, Keuangan, dan Manajemen
Murtanto Murtanto
Unknown Affiliation
Religion Aerospace Engineering Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Transportation Other

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PERSEPSI AKUNTAN PRIA DAN AKUNTAN WANITA SERTA MAHASISWA DAN MAHASISWI AKUNTANSI TERHADAP ETIKA BISNIS DAN ETIKA PROFESI AKUNTAN Murtanto Murtanto; Marini Marini
Media Riset Akuntansi, Auditing & Informasi Vol. 3 No. 3 (2003): Desember
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1243.181 KB) | DOI: 10.25105/mraai.v3i3.1793

Abstract

This research has two objectives. Firstly, observing the effect of gender differ-ence on perception of accountants and accounting students on business ethics and accountant's professional ethics. Secondly, observing which perception is better be-tween men and women both accountants and accounting students on business ethics and accountant's professional ethics. The sample are 192 respondents that consist of accountants and accounting students, in which the data collection used questionnaire.The test of hypothesis used Mann-Whitney U test and Mean. The result of the research shows there is not significantly differences between perception of men and women both accountants and accounting students on accountant's professional eth-ics, which is men accountants and accounting students had better perception about accountant's professional ethics. On business ethics there is differences perception between men and women accounting students, on the contrary between accountants both men and women has same perception about business ethics, but women ac-countants and accounting students had better perception about business ethics.Keywords: Business ethics, accountant's professional ethics, perception, accoun-tants, students, and gender
ANALISIS PERATAAN LABA (INCOME SMOOTHING) : Faktor-Faktor yang Mernpengaruhi dan Kaitannya dengan Kinerja Saham Perusahaan Publik di Indonesia Harry Prihatmoko; Wibowo Wibowo; Murtanto Murtanto
Media Riset Akuntansi, Auditing & Informasi Vol. 4 No. 3 (2004): Desember
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1272.403 KB) | DOI: 10.25105/mraai.v4i3.1808

Abstract

The objective of research is to analysis any factors which its influencing to income smoothing and its correlation to stock performance (return and risk) of public companies in Indonesia.Data of this research were obtained from 30 companies listed in Jakarta Stock Exchange which have been selected using (purposive) judgment sampling method. Samples were classified to be smoother and non smootherusing Eckel's model (1981). Eckel model classification in this research use three object of variable of income : operation income, income before tax, and income after tax. Test of One-Sample Kolmogmv Smimov, Mann-Whitney, t-Test, and Mult4variate Logistics were used for data analysing.The result of this research indicate that the coefficient variation of operating income and income before tax shows that: company size, net profit margin (NPM), industrial sector, and winnernosser stocks are not influencing income smoothing. Based on coefficient of variation of income after tax indicates that company size, net profit margin (NPM), and industrial sector are not influencing income smoothing while winner/losser stocks influence income smoothing. And it also indicated that there are not difference return between smoother and non smoother. The risk also is not different between them.Keywords: income smoothing, return, risk,
DETERMINASI TAX AVOIDANCE MASA PANDEMI COVID-19 Annisa Aulia Rahmah; Murtanto Murtanto
Jurnal Ekonomi Trisakti Vol. 2 No. 2 (2022): Oktober
Publisher : Lembaga Penerbit Fakultas EKonomi dan Bisnis 

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jet.v2i2.14698

Abstract

The purpose of this study is to analyze the effect of the Financial Distress toward the Tax Avoidance. To analyze the effect of the Profitability toward the Tax Avoidance. To analyze the effect of the Leverage toward the Tax Avoidance. To analyze the effect of the Sales Growth toward the Tax Avoidance. To analyze the effect of the Good Corporate Governance toward the Tax Avoidance. The sample consist of 34 data of the companies in the healthcare sector listed in Indonesia Stock Exchange for the 2019-2021 period. The data used in this study are secondary data and the method of selecting the sampling using purposive. This research use multiple regression analysis as hypothesis testing. The results showed that Financial Distress have positive significant effect on Tax Avoidance. Profitability have negative significant effect on Tax Avoidance. Leverage have insignificant effect on Tax Avoidance. Sales Growth have insignificant effect on Tax Avoidance. Good Corporate Governance have insignificant effect on Tax Avoidance.
Pengaruh Good Corporate Governance dan Kinerja Keuangan Terhadap Enterprise Risk Management Ikhwani Zulaikha; Murtanto Murtanto
Jurnal Ilmiah Wahana Pendidikan Vol 9 No 9 (2023): Jurnal Ilmiah Wahana Pendidikan
Publisher : Peneliti.net

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.7969341

Abstract

This research aims to determine the effect of good corporate governance and finansial performance on enterprise risk management in food & beverage companies listed on the Indonesia Stock Exchange. The type of research in this research is causal research using secondary data and quantitative types. The population in this study are food & beverage companies in 2018-2021. The sample selection methode use purposive sampling, namely the sampling methods was based on certain criteria set by the researcher is an objective. Based on this method obtained 29 companies and obtained total samples (29 x 4 years) are 116. The hypothesis test used is Multiple Linier Regression Analysis. The result show that board of commissioners independent, board of directors and ROE have a positive significant effect on enterprise risk management.
PENGARUH PENGETAHUAN INVESTASI, LITERASI KEUANGAN, EFIKASI KEUANGAN, PERSEPSI RISIKO DAN TEKNOLOGI MEDIA SOSIAL TERHADAP MINAT INVESTASI Apriliani, Ayu Fitria; Murtanto, Murtanto
Jurnal Investasi Vol. 9 No. 3 (2023): Jurnal Investasi Vol. 9 No 3
Publisher : Universitas Wiralodra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31943/investasi.v9i3.281

Abstract

Penelitian ini memiliki tujuan guna memahami dan mengumpulkan informasi empiris terkait pengetahuan investasi, literasi keuangan, efikasi keuangan, persepsi risiko dan teknologi medsos terhadap minat investasi. Data yang dipakai ialah data primer yang didapatkan dari persebaran survei menggunakan platform Google Form. Populasi yang digunakan adalah masyarakat usia Produktif di Jakarta, yaitu 15-64 tahun, penduduk Jakarta yang pernah melakukan investasi dan penduduk Jakarta yang berminat untuk melakukan investasi, penelitian ini memanfaatkan metode purposive sampling dengan 100 partisipan yang menjadi sampel, pengujian menerapkanmodel Regresi Linear Berganda. Instrumentasi analitik yang diterapkan adalah IBM SPSS. Temuan dari penelitianmenunjukkan Pengetahuan Investasi berpengaruh positif terhadap Minat Investasi, Efikasi Keuangan berpengaruh positif terhadap Minat Investasi, Teknologi Media Sosial bernilai positif terhadap Minat Investasi, Literasi Keuangan tidak mempengaruhi Minat Investasi, dan Persepsi Risiko tidak mempengaruhi Minat Investasi.
Determinants of Fraud Prevention in Village Fund Management with Organizational Justice as Moderator Murtanto, Murtanto; Banjarnahor, Erliana; Ferisanti, Ferisanti
Indonesian Management and Accounting Research Vol. 21 No. 1 (2022): INDONESIAN MANAGEMENT AND ACCOUNTING RESEARCH
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisns, Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/imar.v21i1.13221

Abstract

This study aims to obtain empirical evidence about the effect of fraud prevention factors on village fund management. It also examines the role of organizational justice as a moderating variable through an associative study method. The population used consists of 120 respondents from the Village Government Apparatus in Muaragembong District, Bekasi Regency, West Java Province, Indonesia. Furthermore, the data were collected using the SPSS version 22 application program to analyze the effect of the internal control system, organizational commitment, leadership style, and HR competence on fraud prevention. The results showed that the Internal Control System, organizational commitment, leadership style, and HR competence significantly affect fraud prevention in village fund management. Meanwhile, organizational justice strengthens the positive effect of commitment on fraud prevention but not on the Internal Control System, leadership style, and HR competence.
PENGUNGKAP HUBUNGAN PENGHINDARAN PAJAK DAN NILAI PERUSAHAAN: ANALISIS VARIABEL INTERVENING Agustina, Cindy; Murtanto, Murtanto
Jurnal Bina Akuntansi Vol. 11 No. 2 (2024): Jurnal Bina Akuntansi Volume 11 nomor 2 Juli Tahun 2024
Publisher : Sekolah Tinggi Ilmu Ekonomi Wiyatamandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52859/jba.v11i2.651

Abstract

Di negara ini, pajak sangat penting untuk mendanai pemerintah. Pendapatan pajak memungkinkan pemerintah untuk membiayai elemen-elemen penting yang mendorong pembangunan nasional. Perusahaan secara legal dapat mengurangi beban pajak mereka melalui praktik yang disebut penghindaran pajak. Dampak dari praktik ini terhadap nilai perusahaan adalah topik yang diperdebatkan dengan temuan penelitian yang beragam. Studi ini meneliti 11 perusahaan transportasi dan logistik yang terdaftar di Bursa Efek Indonesia. Studi ini menggunakan analisis jalur (Path Analysis) dengan perangkat lunak SmartPLS 3.0 untuk menganalisis data. Temuan penelitian menunjukkan bahwa rasio DER dan ETR tidak secara langsung memengaruhi Tobin's Q. Namun, ROA memiliki pengaruh positif langsung terhadap Tobin's Q. Selain itu, studi ini tidak menemukan pengaruh tidak langsung yang signifikan dari DER terhadap Tobin's Q melalui ETR. Model ini menjelaskan 17,90% variasi dalam Tobin's Q.
THE INFLUENCE OF BUSINESS STRATEGY, SUPERVISORY EFFECTIVENESS AND SUSTAINABLE GROWTH RATE IN BANKRUPTCY PREDICTION Asmarani, Niken Yulika; Murtanto, Murtanto
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 4 No. 5 (2024): September 2024
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v4i5.720

Abstract

This research aims to test and prove how influence business strategy, supervision effectiveness and sustainability growth level have in predicting bankruptcy. The research is quantitative research, which uses a panel data regression analysis model. The research sample is companies that are included in the special monitoring category of the Indonesia Stock Exchange in April 2024, with PKPU status or have negative equity in companies operating in the property and real estate industry. The results of the research show that business strategy, supervision effectiveness and the level of sustainability growth of a company have a significant influence of 49% in predicting bankruptcy of companies in the property and real estate industry in the 2019 - 2023 research period. Meanwhile, business strategy and supervision effectiveness have a positive influence. against Financial Distress. Meanwhile, the Sustainability Growth Rate has a negative effect on Financial Distress, where the more a company does not experience sustainability, the closer it is to the bankruptcy area. Meanwhile, firm size as a control variable in this study does not have a significant effect on Financial Distress.
Pengaruh Audit Tenure, Ukuran Kantor Akuntan Publik, Rotasi Audit, Dan Audit Delay Terhadap Kualitas Audit Pada Perusahan Manufaktur Subsektor Makanan Dan Minuman Sisca Maria; Murtanto Murtanto; Hermi Hermi
Jurnal Mutiara Ilmu Akuntansi Vol 2 No 1 (2024): Januari: Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v2i1.2360

Abstract

This research aims to find out whether audit tenure, KAP size, audit rotation, and audit delay have an effect on audit quality in manufacturing companies with the food and beverage subsector listed on the Indonesia Stock Exchange (BEI) in 2019-2022, either partially or simultaneously. The type of data in this research is quantitative with secondary data. The sample used in this research was 30 food and beverage companies with 128 financial reports. The sampling technique uses purposive sampling technique. The analytical methods used in this research are logistic regression analysis and descriptive analysis. The results of this research show that audit tenure has a positive and significant effect on audit quality, while KAP size, audit rotation and audit delay do not have a significant effect on audit quality.
Pengaruh Thin Capitalization, Transfer Pricing Aggresiveness, Multinationality, Besaran Aset Tak Berwujud Dan Pemilihan Auditor Terhadap Penghindaran Pajak Pada Perusahaan Indeks Idxnoncyc Muhammad Yasykur Aminullah; Murtanto Murtanto; Aqamal Haq
Jurnal Mutiara Ilmu Akuntansi Vol 2 No 1 (2024): Januari: Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v2i1.2776

Abstract

Indonesia is one of the developing countries in the Southeast Asia region and is known as a country with abundant natural resources. The results of this natural wealth stretch from Sabang to Merauke which makes Indonesia. Apart from that, based on Indonesia's geographical location, which is flanked by two continents, namely the Asian continent and the Australian continent, and flanked by two oceans, namely the Indian Ocean and the Pacific Ocean, making Indonesia the world's maritime axis. Due to Indonesia's strategic geographical location, it is not surprising that Indonesia is one of the countries visited by many other countries, whether just for traveling or to start various companies. The number of foreign companies established in Indonesia continues to increase. The conditions are certainly beneficial for the country because it can reduce unemployment and increase the amount of state income in the internal and external sectors. One of the internal revenues for the Indonesian state is through taxes.
Co-Authors Adhi, Shabrina Prissilia Afyfah Putri Ramadya Agustina, Cindy Alkhasani, Muhammad Rizki Alusinsing, Daniel Andrew Jonathan Jaya Annisa Aulia Rahmah Apriliani, Ayu Fitria Aqamal Haq Ario Wicaksono, Dading Damas Aris Rianto Faisal Aris Riantori Faisal Asmarani, Niken Yulika Ayu Ekasari Balliyand, Ahmad Faiz Zindan Banjarnahor, Erliana Danang Puguh Wibowo Dewi, R. Rosiyana Dhammika Lie, Euro Prishadda Dicky Chandra Hermawan Dito Rozaqi Arazy E.G, Delitha Magfira Elok Nusantari Erin, Erin Faisal, Aris Riantori Fatik Rahayu Femmy Juliastuti Ferisanti, Ferisanti Florencia Irena Lawita GUDONO GUDONO H Lutfi Baradja Haadi Yanuar Harry Prihatmoko Hartiaman, Fahmi Hasibuan, Novia Ramanda Hasnawati Hasnawati Hayunigtyas, Alifindi Rizky Hendra, Tjie Hermi Hermi Ice, Ice Nasyrah Noor Ikhwani Zulaikha Iswandika, Ryandi Jordan Tirta Jaya Juniati Gunawan, Juniati Kumala, Reza Kusno, Hendra Sanjaya Lestari Manurung marini, marini marini Maris Gihon Juventus Togatorop Maulana Yusuf Melva Djasmin Muhammad Yasykur Aminullah Nabiilah, Dhiyaa Nailah, Zayyan Nugroho , Nugroho Inggil Oktayanti, Ni Kadek Ayu Paryda, Paryda Prayogo, Yudhi Adnan Putra, Khairul Aditya Raffi Faruqi Ruslan, Muhamad Riviera, Riviera Allie Sabar Hasiholan Manalu Saf'anah, Amelia Putri Samudro, Ardianto Santika, Sisca Sekar Mayangsari Setyoastuti, Nisrina Dwi Sipayung, Emma Siregar, Namora Safira Sisca Maria Situmorang, Septy Ananda Sofie, Sofie Sri Lastanti, Hexana Sri Widyastuti Sugihyanto, Toto Suhardjo Utama, Andrea Vivian Regita Wibowo Wibowo Wismoyo, Chairul Yeremia Valentino Yuana Jatu Nilawati Yustina, Nirma Zahara, Sasmita Zulaecha, Hesty Erviani