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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 Perspektif Ilmu Pendidikan JURNAL PENDIDIKAN TAMBUSAI International Journal of Financial, Accounting, and Management Jurnal Investasi The Indonesian Journal of Accounting Research Jurnal Ilmiah Akuntansi Kesatuan 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 International Journal of Applied Business and International Management Media Riset Akuntansi Auditing & Informasi Indonesian Management and Accounting Research Jurnal Akuntansi Trisakti Journal of Creative Student Research Jurnal Mutiara Ilmu Akuntansi Journal Research of Social Science, Economics, and Management Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Student Research Journal EBID:Ekonomi Bisnis Digital INOVASI: Jurnal Ekonomi, Keuangan, dan Manajemen
Murtanto Murtanto
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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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PENGARUH KINERJA KEUANGAN, LEVERAGE, DAN CORPORATE GOVERNANCE TERHADAP SUSTAINABILITY REPORT Alviana, Reza Tahta; Murtanto, Murtanto
EBID: Ekonomi Bisnis Digital Vol 2, No 1 (2024): Juli
Publisher : STMIK Widuri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37365/ebid.v2i1.290

Abstract

The aim of this research is to present actual data on the impact of corporate governance, leverage, and financial performance on sustainability reports in manufacturing companies. Companies in the manufacturing sector that were listed between 2020 and 2022 on the Indonesia Stock Exchange (IDX) were the subject of this study. Secondary data from the financial statements of manufacturing businesses listed on the IDX is used in this study. In order to produce a sample of 225 samples, the sampling approach in this study employed the purposive sampling method with multiple specified criteria. Multiple linear regression analysis is the approach used for data analysis. It includes numerous tests, including classical assumption tests, hypothesis tests, and descriptive statistical tests. The SPSS (Statistical Product and Service Solution) version 26 application is used for the calculations of these tests.
PENGARUH FRAUD DIAMOND TERHADAP FRAUDULENT FINANCIAL REPORTING DENGAN KOMITE AUDIT SEBAGAI VARIABEL MODERASI (STUDI PADA PERUSAHAAN NON CYCLICAL YANG TERDAFTAR.DI BURSA EFEK.INDONESIA.TAHUN 2018-2021) Sabhrina, Tiara; Murtanto, Murtanto; Henny, Deliza
EBID: Ekonomi Bisnis Digital Vol 1, No 2 (2023): Desember
Publisher : STMIK Widuri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37365/ebid.v1i2.188

Abstract

This research aims to analyze the effects of Fraud Diamond, which is divided into pressure, opportunity, rationalization, and capability, on fraudulent financial reporting with the audit committee as a moderating variable in the consumer goods industry sector in manufacturing corporations listed on the Indonesia Stock Exchange (BEI). In this research, purposive sampling was used to select 24 samples focused on corporations in the non-cyclical consumer goods industry sector during the 2018-2021 period. The data used came from secondary sources, such as financial reports and corporate annual reports downloaded from corporate websites and the Indonesian Stock Exchange website. Data analysis was carried out using a multiple regression model through the SPSS (Statistical Program for Social Science) data processing application. The research results indicate that there is a positive influence of rationalization factors on fraudulent financial reports. However, pressure and opportunity factors do not have a positive influence on fraudulent financial reports. Apart from that, the capability factor has a negative influence on fraudulent financial reports. It is important to note that the audit committee was unable to reduce the influence of pressure, opportunity, capability and rationalization factors on fraudulent financial reports.
PENGARUH PERENCANAAN PAJAK, LEVERAGE DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BEI PADA TAHUN 2017-2021 Al - Faraby Tjakraprajitna, Raja Fadhel; Murtanto, Murtanto; Pohan, Hotman Tohir
EBID: Ekonomi Bisnis Digital Vol 1, No 2 (2023): Desember
Publisher : STMIK Widuri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37365/ebid.v1i2.190

Abstract

The purpose of this study is to examine and explain the effect of tax planning, leverage, and company size on manufacturing companies in the consumer goods industry sector which are listed at the Indonesian Stock Exchange in 2017-2021. This research was conducted at the Indonesia Stock Exchange for manufacturing companies in the consumer goods industry sector using secondary data and a purposive sampling method. The data analysis method used is quantitative analysis using descriptive statistics, panel data regression analysis, and hypothesis testing using E-views version 10. The results of this research show that tax planning and firm size have no significant effect on earnings management. Leverage have a no significant effect on earnings management. Simultaneously tax planning, leverage, and firm size affect earnings management.
PENGARUH ARUS KAS OPERASI, PROFITABILITAS, KEBIJAKAN HUTANG DAN KEBIJAKAN DIVIDEN TERHADAP HARGA SAHAM Yanti, Catur Puji; Murtanto, Murtanto
EBID: Ekonomi Bisnis Digital Vol 1, No 2 (2023): Desember
Publisher : STMIK Widuri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37365/ebid.v1i2.178

Abstract

This study aims to determine the effect of Operating Cash Flow, Profitability, Forest Policy and Dividend Policy on Stock Prices both simultaneously and partially, with the object of research being manufacturing companies in the consumer goods industry sector which are listed on the Indonesia Stock Exchange (IDX). The sampling method for this study used the purposive sampling method with a total of 54 companies based on population and 20 companies were selected as samples. The design of this study is a causal study using quantitative methods and using secondary data. The data analysis technique uses a panel data regression technique, which combines cross section and time series data for 4 years from 2019-2022, using IBM SPSS software version 24.The results of this study partially show that Operating Cash Flow, Profitability, Debt Policy and Dividend Policy affect stock prices.
PENGARUH PERGANTIAN MANAJEMEN, UKURAN PERUSAHAAN, AUDIT FEE, DAN REPUTASI AUDIT TERHADAP AUDITOR SWITCHING Sofiana, Naelah; Murtanto, Murtanto
EBID: Ekonomi Bisnis Digital Vol 2, No 1 (2024): Juli
Publisher : STMIK Widuri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37365/ebid.v2i1.281

Abstract

This study aims to examine the effect of management change, firm size, audit fees, and audit reputation on auditor switching which are used as the dependent variable. The data used is secondary data obtained from the financial reports of companies in the Industrial Sector listed on the Indonesia Stock Exchange (IDX) from 2018 to 2020. This sample consists of 40 companies selected using a technique known as purposive sampling. . Using multiple linear regression analysis, the relationship between variables is investigated in this study. This research was processed using SPSS Version 25. The results of this study, partially Management Change, company size, Audit Fee, and Audit Reputation have a positive effect on Auditor Switching. Simultaneously all variables have a positive and significant effect on profitability
PENGARUH LIKUIDITAS, PROFITABILITAS DAN LEVERAGE TERHADAP NILAI PERUSAHAAN Maharani, Jessica; Murtanto, Murtanto
EBID: Ekonomi Bisnis Digital Vol 2, No 1 (2024): Juli
Publisher : STMIK Widuri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37365/ebid.v2i1.232

Abstract

This research aims to determine the effect of liquidity, profitability and leverage on company value. The subject of thisresearch is the energy industry listed on the Indonesia Stock Exchange for the 2018-2021 period. The research designapplied is a causal study. The sampling technique uses a purposive sampling method. This method produces 58 companiesthat meet the criteria from a total of 80 companies during the 4 year observation period. The total sample includes 58companies. The data analysis method uses multiple linear regression analysis. The research results show that liquidityhas a positive effect on company value, while leverage and profitability have a positive effect on company value.
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.
PENGARUH FRAUD HEXAGON, INTERNAL CONTROL, DAN FINANCIAL DISTRESS TERHADAP PENDETEKSIAN KECURANGAN LAPORAN KEUANGAN Nugroho , Nugroho Inggil; Murtanto, Murtanto
Jurnal Akuntansi Trisakti Vol. 11 No. 1 (2024): Februari
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jat.v11i1.19447

Abstract

This research addresses issues related to the detection of financial statement fraud in non-cyclical consumer companies, focusing on the relationship between the hexagon fraud variables consisting of pressure, opportunity, rationalization, capability, arrogance, and collusions, followed by internal control and financial distress variables on the detection of financial statement fraud as the dependent variable. The analytical method employed by the researcher is multiple linear regression using purposive sampling technique. In this study, the author utilizes secondary data obtained from the annual reports of non-cyclical consumer companies listed on the Indonesia Stock Exchange for the years 2020-2022. From the conducted research, it is concluded that pressure and financial distress variables have a negative impact on the detection of financial statement fraud, while the opportunity variable has a positive influence on the detection of financial statement fraud. On the other hand, rationalization, capability, arrogance, and internal control variables do not affect the detection of financial statement fraud. The findings of this research can serve as a literature reference for future researchers to include citations, methods used, or other relevant information on topics related to and relevant to the opportunity variable that has been proven to have a positive impact in this study. This research contributes to the existing literature by focusing on critical aspects of financial statement fraud detection based on the latest fraud theory, internal control, and financial distress.
FACTORS THAT INFLUENCE OF FRAUD HEXAGON ON FRAUDULENT FINANCIAL STATEMENTS WITH AUDIT COMMITTEE AS MODERATING VARIABLE Riviera, Riviera Allie; Murtanto, Murtanto; Ice, Ice Nasyrah Noor
Jurnal Akuntansi Trisakti Vol. 11 No. 2 (2024): September
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/v11i2.21269

Abstract

Penelitian ini mengkaji pengaruh elemen Fraud Hexagon (Pressure, Opportunity, Rationalization, Capability, Arogance, dan Collusion) terhadap Fraudulent Financial Statement dan peran moderasi Komite Audit. Dengan menggunakan data cross-sectional dari 435 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia dari tahun 2018-2022, penelitian ini menemukan bahwa Opportunity, Rationalization, Capability, Arogance, dan Collusion berpengaruh positif terhadap Fraudulent Financial Statement, sedangkan Pressure tidak berpengaruh. Komite Audit memperkuat pengaruh Opportunity tetapi memperlemah pengaruh Pressure, Rationalization, Capability, Arogance, dan Collusion terhadap Fraudulent Financial Statement. Temuan ini berkontribusi untuk memahami mekanisme pencegahan kecurangan dalam pelaporan keuangan.
Co-Authors Adhi, Shabrina Prissilia Afyfah Putri Ramadya Agustina, Cindy Al - Faraby Tjakraprajitna, Raja Fadhel Alkhasani, Muhammad Rizki Alusinsing, Daniel Alviana, Reza Tahta Andrew Jonathan Jaya Annisa Aulia Rahmah Apriliani, Ayu Fitria Aqamal Haq Ariany Djami, Ranny Aris Rianto Faisal Aris Riantori Faisal Asmarani, Niken Yulika Ayu Ekasari Balliyand, Ahmad Faiz Zindan Banjarnahor, Erliana Danang Puguh Wibowo Deliza Henny Dewi, R. Rosiyana Dicky Chandra Hermawan Dito Rozaqi Arazy E.G, Delitha Magfira Elok Nusantari Erin, Erin Etty Murwaningsari Fadillah, Haqi Faisal, Aris Riantori Faried Arfiansyah, Mochammad Fatik Rahayu Femmy Juliastuti Ferisanti, Ferisanti GUDONO GUDONO H Lutfi Baradja Haadi Yanuar Harry Prihatmoko Hartiaman, Fahmi Hasibuan, Novia Ramanda Hasnawati Hasnawati Hayunigtyas, Alifindi Rizky Hendra, Tjie Hermi Hermi Hotman Tohir Pohan, Hotman Tohir Ice, Ice Nasyrah Noor Ikhwani Zulaikha Iswandika, Ryandi Jordan Tirta Jaya Karista, Karista Kasuma Ali, Jati Khomsiyah, Khomsiyah Kumala, Reza Kusno, Hendra Sanjaya Lestari Manurung Maharani, Jessica Mardiansyah, Apri 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 Sabhrina, Tiara Saf'anah, Amelia Putri Sailendra, Sailendra Samudro, Ardianto Santika, Sisca Santosa, Wahyuningsih Sekar Mayangsari Sekar Mayangsari Setyoastuti, Nisrina Dwi Sipayung, Emma Siregar, Namora Safira Sisca Maria Situmorang, Septy Ananda Sofiana, Naelah Sofie, Sofie Sri Lastanti, Hexana Sri Widyastuti Sugihyanto, Toto Suhardjo Utama, Andrea Vivian Regita Wibowo Wibowo Wismoyo, Chairul Yakub, Nathania Rebecca Yanti, Catur Puji Yeremia Valentino Yuana Jatu Nilawati Yustina, Nirma Zahara, Sasmita Zulaecha, Hesty Erviani