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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 AKURASI: Jurnal Riset Akuntansi dan Keuangan 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 Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan 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 Muqaddimah: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis EBID:Ekonomi Bisnis Digital INOVASI: Jurnal Ekonomi, Keuangan, dan Manajemen Akurasi
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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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 CAPITAL ADEQUACY RATIO, LOAN TO DEPOSIT RATIO, NON-PERFORMING LOAN, BEBAN OPERASIONAL PENDAPATAN OPERASIONAL DAN NET INTEREST MARGIN TERHADAP PROFITABILITAS Yakub, Nathania Rebecca; 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.v2i1.289

Abstract

Research has the intention of testing the influence of capital adequacy ratio, loan to deposit ratio, non-performing loans, operating expense operating revenue and net interest margin on the profitability of banking companies. This research collects data using financial reports and annual reports from 2021 to 2023 on banking companies listed on the Indonesia Stock Exchange. The number of samples used in the research was 34 banking companies. Descriptive statistical analysis and multiple regression analysis are used as analysis methods. The results show that capital adequacy ratio and net interest margin have a significant positive influence on profitability, while non-performing loans and operating expenses operating revenue have a significant negative influence on profitability. Loan to deposit ratio does not have a significant influence on profitability. Simultaneously, all independent variables have an effect on the dependent variable.
PENGARUH PERTUMBUHAN PENJUALAN, UKURAN PERUSAHAAN, LEVERAGE DAN INTENSITAS MODAL TERHADAP TAX AVOIDANCE Karista, Karista; Murtanto, Murtanto
EBID: Ekonomi Bisnis Digital Vol 2, No 2 (2024): Desember
Publisher : STMIK Widuri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37365/ebid.v2i2.236

Abstract

This research aims to identify the influence of sales development, industrial dimensions, leverage, and capital seriousness on Tax Avoidance, either simultaneously or partially, with research objects in the mining manufacturing sector industry listed on the Indonesian Impact Exchange (BEI). The procedure for taking this research illustration uses a purposive sampling method with a total of 66 industries based on the population and 19 selected industries as illustrations. This research design is causal research using quantitative methods and using secondary information. The information analysis method uses the panel information regression method, namely combining cross section and time series information for 4 years from 2019-2022, using the IBM SPSS type 25 application. The results of this research partially prove that sales development, industry dimensions, leverage and seriousness Capital influences Tax Avoidance.
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.
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 Faisal, Aris Riantori 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 Karo, Oktaviani Ros Mema Kasuma Ali, Jati Kumala, Reza Kusno, Hendra Sanjaya Lestari Manurung Maharani, Jessica 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