Article Per Year (5 Year)
p-Index From 2021 - 2026
5.684
P-Index
This Author published in this journals
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

Published : 46 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 46 Documents
Search

 1   2   3   4   5 
Faktor Faktor Determinan Yang Berpengaruh Terhadap Kecurangan Laporan Keuangan Jordan Tirta Jaya; Murtanto Murtanto; Hermi Hermi
Journal of Creative Student Research Vol. 1 No. 6 (2023): Desember : Journal of Creative Student Research
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jcsrpolitama.v1i6.2971

Abstract

This research aims to determine whether financial target, financial stability, nature of industry, ineffective monitoring, change in auditor, change in director, frequent number of CEO's picture and state-owned enterprises influence the practice of financial statement fraud in healthcare sector companies registered on the IDX in 2019-2022. The sample used in this research consisted of 16 healthcare sector companies with 64 annual reports and 64 financial reports. The samples selected used purposive sampling technique. The data analysis method used in this research is multiple linear regression analysis. The research results show that financial targets, ineffective monitoring and state-owned enterprises have a positive effect on financial statement fraud, while the nature of industry has a negative effect on financial statement fraud, for financial stability, change in auditor and change in director do not have a positive effect on financial statement fraud and frequent number of CEO's pictures do not have a negative effect on financial statement fraud.
Pengaruh Time Budget Pressure, Kompetensi Dan Independensi Terhadap Kualitas Audit Di Kantor Akuntan Publik Yeremia Valentino; Murtanto Murtanto; Sekar Mayangsari
Journal of Creative Student Research Vol. 2 No. 1 (2024): Februari : Journal of Creative Student Research
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jcsrpolitama.v2i1.3426

Abstract

The aim of this research is to examine and provide empirical evidence about the influence of time budget pressure, competence and independence on audit quality in public accounting firms. The population of this research is public accountants. Based on the purposive sampling method, the number of research samples was 63 public accountants. Hypothesis testing in this research uses SPSS version 26. The results of this research show that time budget pressure, competence and independence have a positive effect on audit quality.
Pengaruh Enterprise Risk Management, Kualitas Audit Eksternal Dan Corporate Social Responsibility Terhadap Nilai Perusahaan Maris Gihon Juventus Togatorop; Murtanto Murtanto
Journal of Creative Student Research Vol. 2 No. 1 (2024): Februari : Journal of Creative Student Research
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jcsrpolitama.v2i1.3463

Abstract

The era of globalization is marked by all companies being able to maintain their business amidst challenges and economic dynamics by maintaining stability and increasing company value. Companies are expected to always experience an increase in company value. In reality, most companies in Indonesia have small company values ​​and experience fluctuations from year to year. Fluctuations in company value which sometimes rise or fall too far can cause problems, such as the company losing its attractiveness in the world. stock market
Pemetaan Efektivitas Penggunaan MYOB dan Accurate pada Uji Kompetensi Profesi Teknisi Akuntansi Kusno, Hendra Sanjaya; Santika, Sisca; Arazy, Dito Rozaqi; Murtanto, Murtanto
INOVASI: Jurnal Ekonomi, Keuangan, dan Manajemen Vol. 20 No. 1 (2024): Februari
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jinv.v20i1.1684

Abstract

Penelitian bertujuan untuk mengetahui tingkat efektivitas dan tingkat kompeten Penggunaan Aplikasi MYOB dan Accurate Pada Uji Kompetensi Klaster Pengoperasian Aplikasi Akuntansi Berbasis Komputer. Metode penelitian yang digunakan dalam penelitian ini adalah metode deskriptif melalui survei menggunakan kueisoner dengan pendekatan cross sectional. Penelitian ini menggunakan jenis data primer melalui metode survei. Populasi dalam penelitian ini adalah peserta uji dari LSP-TA pada klaster Pengoperasian Aplikasi Akuntansi Berbasis Komputer. Metode pengambilan sampel dalam penelitian ini adalah metode convenience sampling. Metode analisis data yang digunakan dalam penelitian ini yaitu, Data diolah dengan menggunakan metode tabulasi frekuensi sederhana dengan microsoft excel dan diagram. Setelah data diolah kemudian hasilnya akan dipaparkan secara deskriptif, dianalisis gambaran tentang fakta–fakta hasil penelitian dan keterkaitannya dengan teori serta, penelitian terdahulu. Hasil penelitian ini menjelaskan bahwa, penggunaan aplikasi komputer akuntansi berupa Accurate lebih efektif dan jumlah peserta uji yang menggunakan aplikasi komputer akuntansi berupa Accurate lebih banyak yang dinyatakan Kompeten dibandingkan peserta ujian yang menggunakan MYOB
Do Intangible Assets, Income Tax, and Debt Agreement Have an Impact on Transfer Pricing Strategy in Multinational Companies? Kumala, Reza; Raffi Faruqi Ruslan, Muhamad; Murtanto, Murtanto
AKRUAL: JURNAL AKUNTANSI Vol 16 No 2 (2025): AKRUAL: Jurnal Akuntansi
Publisher : Accounting Study Programme Faculty of Economics and Business Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v16n2.p258-269

Abstract

Background: Intangible assets afford firms a degree of flexibility in establishing values for tax efficiency, yet they are not without inherent risks, as they are susceptible to manipulation. Prior research has yielded inconclusive results, creating ambiguity regarding the fundamental factors influencing transfer pricing decisions. This study is therefore of great importance, as it aims to provide clarity, reduce the risk of manipulation, and support fair regulations to promote good corporate governance. Objectives: This study employs a comprehensive approach to examine the influence of intangible assets, income tax, and debt covenants on transfer pricing practices within corporate entities. Method: The research employs quantitative methods and focuses on all companies listed on the LQ45 index of the Indonesia Stock Exchange. The data utilized in the study were obtained from secondary sources, and logistic regression was selected as the analytical technique. Results: The findings indicate that intangible assets and income tax have a notable impact on transfer pricing. However, it is important to acknowledge that the results in this domain remain inconclusive. In contrast, debt covenants were found to have no significant effect.
PENGARUH KAPABILITAS APARAT PENGAWASAN INTERNAL PEMERINTAH, MATURITAS SISTEM PENGENDALIAN INTERNAL PEMERINTAH, TEMUAN AUDIT, DAN TINDAK LANJUT ATAS REKOMENDASI HASIL PEMERIKSAAN TERHADAP KINERJA KEUANGAN DAERAH Alkhasani, Muhammad Rizki; Murtanto, Murtanto
Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Vol. 2 No. 11 (2024): Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi
Publisher : Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini bertujuan menganalisis kinerja pengendalian internal daerah, temuan dan rekomendasi pemeriksaan BPK terhadap kinerja keuangan daerah yakni pengaruh positif kapabilitas APIP, maturitas SPIP, dan tindaklanjut atas Rekomendasi Hasil Pemeriksaan sertah pengaruh negatif temuan audit BPK terhadap kinerja keuangan daerah. Pengujian hipotesis menggunakan metode analisis regresi linear dengan SPSS 25.0. Penelitian ini menemukan bahwa maturitas SPIP, kapabilitas APIP, dan tindaklanjut atas Rekomendasi Hasil Pemeriksaan memiliki pengaruh poisitif yang signifkan terhadap kinerja keuangan daerah yang diukur dengan rasio derajat desentralisasi fiskal dan rasio kemandirian keuangan daerah dan temuan audit memiliki pengaruh negatif yang signifikan terhadap kinerja keuangan daerah yang diukur dari rasio desentralisasi fiskal, rasio kemandirian keuangan daerah dan rasio efektifitas PAD. Temuan ini mengimplikasikan perlunya peningkatan kualitas APIP dan SPIP serta responsivitas dalam menindaklanjuti rekomendasi pemeriksaan, serta upaya mengurangi temuan audit yang didapatkan untuk meningkat kinerja keuangan daerah. Peneliti selanjutnya disarankan memperluas objek penelitian serta mengeksplorasi variabel lain termasuk yang dapat memediasi varibel independen terhadap variabel dependen
Implementation of chatbots in the government sector: Its impact on taxpayer satisfaction with DGT services Yanuar, Haadi; Murtanto, Murtanto
Educoretax Vol 5 No 2 (2025)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v5i2.1357

Abstract

This study aims to evaluate the influence of ease of use, information quality, trust, responsiveness, and data security on taxpayer satisfaction in utilizing the chatbot of the Directorate General of Taxes (DGT). The study population consists of taxpayers who use the DGT chatbot, with a sample selected through a quota sampling method until reaching a quota of 100 respondents. Data collected from these 100 respondents were analyzed using the SEM-PLS model. The analysis results indicate that information quality and data security significantly enhance taxpayer satisfaction. Conversely, trust in the chatbot has a negative but insignificant impact, while ease of use and chatbot responsiveness show positive but insignificant effects on satisfaction. The implications of this research highlight the importance of improving information quality and data security to optimize chatbot services, as well as the need for greater attention to ease of use, trust, and responsiveness to enhance user experience. This study contributes to understanding the factors influencing taxpayer satisfaction and provides practical recommendations for improving chatbot services in the public sector.
Pengaruh Efektivitas Dewan Komisaris, Efektivitas Komite Audit dan Kepemilikan Manajerial terhadap Kinerja Keuangan (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2019-2022 Hasibuan, Novia Ramanda; Murtanto, Murtanto
Jurnal Pendidikan Tambusai Vol. 8 No. 1 (2024): April 2024
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jptam.v8i1.13514

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Efektivitas Dewan Komisaris, Efektivitas Komite Audit dan Kepemilikan Manajerial terhadap Kinerja Keuangan pada Perusahaan Manufaktur di Bursa Efek Indonesiatahun 2019-2022”. Sampel dipilih dengan menggunakan metode purposive sampling. Total sampel yang digunakan dalam penelitian ini berjumlah 200 data dengan jumlah 50 perusahaan manufaktur yang terdaftar di BEI tahun 2019-2022. Metode analisis yang digunakan dalam penelitian ini adalah regresi moderasi yang diolah menggunakan SPSS versi22. Hasil dari penelitian ini secara parsial menunjukkan bahwa Efektivitas Dewan Komisaris, Efektivitas Komite Audit dan Kepemilikan Manajerial berpengaruh positif terhadap kinerja keuangan.
The Importance of Financial Statements for MSMEs in South Tambun Subdistrict Prayogo, Yudhi Adnan; Murtanto, Murtanto
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 5 No. 1 (2025): January 2025
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v5i1.796

Abstract

The primary objective of this paper is to enhance awareness regarding the significance and comprehension of business entities in creating financial statements for MSMEs. A quantitative descriptive research approach was employed for this investigation. Primary data was gathered through questionnaires distributed to 150 MSME participants in South Tambun District, Bekasi Regency. Data collection involved both direct interaction and secondary means through surveys. The Partial Least Square (PLS) technique was utilised for processing and analysing the data. The findings revealed that the significance of financial statements plays a crucial role in the operations of micro, small, and medium enterprises. As a result, managers should prioritise financial statements and associated risks for improved knowledge and preparedness for future challenges.
Pengaruh Economic Value Added (EVA), Market Value Added (MVA), Likuiditas, Ukuran Perusahaan Dan Kebijakan Dividen Terhadap Harga Saham Pada Perusahaan Yang Terdaftar Di LQ-45 Pada Juli 2021- Maret 2022 Femmy Juliastuti; Murtanto Murtanto; Hermi Hermi
Student Research Journal Vol. 2 No. 1 (2024): Februari : Student Research Journal
Publisher : Sekolah Tinggi Ilmu Administrasi (STIA) Yappi Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/srjyappi.v2i1.980

Abstract

This research aims to know the effect of Economic Value Added (EVA), Market Value Added (MVA), Liquidity, Firm Size And Dividend Policy On Stock Price on companies index LQ45 in the Indonesian Stock Exchange (IDX), which were published in financial report and registered on period July 2021-March 2022. Research design was a causative research. The data population taken from companies in the Indonesian Stock Exchange (IDX) index LQ45. Sampling method used in this research is purposive sampling. There were 38 companies that fulfilled the sample criterias. So, the data sample in this research were 114. Analysis techniques consisted of regression analysis. The result of this research showed that (1) Economic Value Added does not effects on Stock Price (2) Market Value Added positivie effects on Stock Price, (3) Liquidity positivie effect on Stock Price, (4) Firm Size positivie effects on Stock Price, (5) Dividend Policy positivie effects on Stock Price.
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