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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
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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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.
Pemanfaatan Kecerdasan Buatan dalam Analisis Return dan Risiko pada Saham LQ45 Zahara, Sasmita; Murtanto, Murtanto
Wahana Riset Akuntansi Vol 12, No 2 (2024)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/wra.v12i2.129690

Abstract

Purpose – Paper ini bertujuan untuk mengevaluasi penggunaan kecerdasan buatan (AI) dalam menganalisis return dan risiko saham LQ45 di Bursa Efek Indonesia (BEI). Tujuannya adalah membandingkan efektivitas dan keakuratan metode konvensional dengan AI dalam memprediksi return dan risiko saham, serta menilai apakah AI dapat memberikan keunggulan signifikan dalam pengambilan keputusan investasi.Design/methodology/approach – Pendekatan kuantitatif digunakan dengan analisis perbandingan antara metode konvensional dan AI dalam mengukur return dan risiko saham LQ45. Data sekunder dari saham LQ45 selama periode 2019-2023 dianalisis dan dibandingkan untuk mengevaluasi keakuratan dan efektivitas masing-masing metode.Findings – Hasil penelitian menunjukkan bahwa metode konvensional dan AI memiliki kemampuan yang sebanding dalam memprediksi return dan risiko saham LQ45. Namun, AI unggul dalam kecepatan dan kapasitas pengelolaan data besar serta peningkatan akurasi prediksi. Saham dengan sharpe ratio positif dan tinggi direkomendasikan, sementara yang negatif atau rendah tidak direkomendasikan.Originality/value – Penelitian ini memberikan kontribusi baru dengan mengintegrasikan AI dalam analisis return dan risiko saham LQ45, sebuah pendekatan yang belum banyak diterapkan sebelumnya. Hasil penelitian ini memberikan wawasan berharga bagi investor dan pemangku kepentingan pasar modal tentang manfaat AI dalam pengambilan keputusan investasi.Research limitations/implications – Keterbatasan penelitian ini meliputi penggunaan data sekunder dan periode pengamatan yang hanya lima tahun, serta fokus pada saham LQ45 sehingga hasilnya mungkin tidak berlaku untuk saham lain. Penelitian mendatang disarankan untuk memperluas cakupan data dan periode pengamatan serta mengeksplorasi aplikasi AI pada indeks saham lainnya. Keywords: return saham, risiko saham, keputusan investasi, kecerdasan buatan Article Type: Research Paper
ENHANCING FIRM VALUE : THE IMPACT OF GOOD CORPORATE GOVERNANCE AND INTELLECTUAL CAPITAL, MODERATED BY LIQUIDITY Suhardjo, Suhardjo; Murtanto, Murtanto
Jurnal Akuntansi, Keuangan, Pajak dan Informasi (JAKPI) Vol 4, No 1 (2024)
Publisher : Unversitas Prof. Dr. Moestopo (Beragama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32509/jakpi.v4i1.4320

Abstract

This research aimed to obtain an overview of good corporate governance, intellectual capital, and liquidity designed to help build a trusted corporate environment, transparency, and accountability in order to build long-term relationships related to investment, financial stability, and business integrity, in supporting the firm's growth in the form of price book value. The research methodology employed in this study entailed conducting multiple linear regression analysis using SPSS version 22. The sample comprised 101 companies operating in the primary consumer goods sub-sector (consumer non-cyclicals) and listed on the Indonesia Stock Exchange (IDX). Data was collected for the period spanning from 2016 to 2020. The study's findings indicated that hypothesis 2 and hypothesis 3 were accepted, indicating that both intellectual capital and liquidity exerted a positive and significant impact on the firm value of the companies.
Pengaruh Pengungkapan Laporan Keberlanjutan terhadap Reputasi Perusahaan dengan Good Corporate Governance Sebagai Variabel Moderasi Saf'anah, Amelia Putri; Murtanto, Murtanto
JEKPEND: Jurnal Ekonomi dan Pendidikan Vol 7, No 2 (2024): Juli
Publisher : Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26858/jekpend.v7i2.64883

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis hubungan antara pengungkapan laporan keberlanjutan terhadap reputasi perusahaan dengan Good Corporate Governance sebagai variable moderasi. Jenis penelitian ini adalah kuantitatif dengan menggunakan data sekunder. Populasi dalam penelitian ini adalah perusahaan sektor consumer non cyclical dan energy yang terdaftar di Bursa Efek Indonesia periode 2021-2022. Sampel penelitian ini berjumlah 75 perusahaan yang diperoleh dengan metode purposive sampling. Metode analisis data yang digunakan adalah analisis regresi linier berganda. Hasil penelitian ini menunjukan bahwa: (1) Pengungkapan Kinerja Ekonomi tidak berpengaruh terhadap Reputasi Perusahaan. (2) Pengungkapan Kinerja Lingkungan berpengaruh negatif terhadap Reputasi Perusahaan (3) Pengungkapan Kinerja Sosial berpengaruh Positif pada Reputasi Perusahaan. (4) Good Corporate Governance memiliki pengaruh untuk memperkuat hubungan Kinerja Ekonomi terhadap Reputasi Perusahaan. (5) Good Corporate Governance tidak Memperkuat Kinerja Lingkungan terhadap Reputasi Perusahaan. (6)  Good Corporate Governance tidak memiliki pengaruh untuk memperkuat Kinerja Sosial terhadap Reputasi Perusahaan
Reputational, Credit, Operational Risk to Murabahah Margin Income. Quality of Profit: Car, Roe Sugihyanto, Toto; Murtanto, Murtanto
International Journal of Islamic Education, Research and Multiculturalism (IJIERM) Vol 6 No 1 (2024)
Publisher : The Islamic Education and Multiculturalism Foundation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47006/ijierm.v6i1.277

Abstract

The purpose of this study is to determine the effect of reputational risk, credit risk, and operational risk on murabahah margin income with profit quality as a moderation variable in Islamic commercial banks, CAR and ROE as a Control Variable. This research uses secondary data from financial records or annual reports of 15 Sharia Commercial Banks and 20 Sharia Business Units written in the Financial Services Authority for 2011 to 20121. Using the Structural Equation Model based on Partial Least Squares, the research hypothesis was tested. Research findings show that reputation risk hurts murabahah margin income, credit risk has a significant positive effect on budget income, and there is a positive influence on operational risk competence of cheap margin income, there is a strong influence on profit quality in influencing murabahah margin income from reputation risk, there is a strong influence of profit quality in influencing margin income Murabahah from credit risk, there is a strong influence of profit quality in influencing murabahah margin income from operational risk. Implications, for reference materials for Islamic commercial banks in determining policies and performance planning to be achieved that will find related risks. Orsinil, this study presents new empirical findings on murabahah margin income on reputational risk, credit risk, and operational risk of Islamic Commercial Banks in Indonesia
The effect of public tax service and Value Added Tax (VAT) rate increase on tax compliance with patriotism as a moderating factor Murtanto, Murtanto; Situmorang, Septy Ananda
Educoretax Vol 5 No 2 (2025)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v5i2.1348

Abstract

This study aims to examine the impact of Public Tax Service on taxation and the effect of the Value Added Tax (VAT) rate increase on the compliance of Micro, Small, and Medium Enterprises (MSMEs) taxpayers registered at the Jakarta Tebet Primary Tax Office. The planned VAT rate adjustment in 2025 is anticipated to significantly affect tax compliance. Since the VAT rate increased to 11% in 2022, it has posed substantial challenges, particularly in terms of rising production costs and reduced consumer purchasing power. This has prompted researchers to investigate the potential impact of a further VAT rate increase to 12%, in relation to the public tax services provided and its influence on the tax compliance of MSME taxpayers. This study utilizes primary data collected through direct surveys using questionnaires distributed to individual taxpayer respondents via Google Forms. The research employs multiple linear regression analysis using SPSS version 24 for data processing. The results indicate that the variable of Public Tax Service, when moderated by patriotism, does not significantly affect tax compliance. However, the VAT rate increase, together with patriotism as a moderating factor, collectively influences taxpayer compliance. This study utilizes primary data collected through direct surveys using questionnaires distributed to individual taxpayer respondents via Google Forms. The research employs multiple linear regression analysis using SPSS version 24 for data processing. The results indicate that the variable of Public Tax Service, when moderated by patriotism, does not significantly affect tax compliance. However, the VAT rate increase, together with patriotism as a moderating factor, collectively influences taxpayer compliance. Keywords: VAT rate increase, tax compliance, patriotism, tax public service
The influence of political connections, corporate governance, and financial distress on tax aggressiveness Hartiaman, Fahmi; 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.v5i2.1383

Abstract

Tax aggressiveness is a common practice among companies aiming to minimize their tax burdens through various tax planning strategies. This study investigates the influence of political connections, corporate governance, and financial distress on tax aggressiveness. The research focuses on consumer goods manufacturing companies listed on the Indonesia Stock Exchange (IDX) as the sample. Political connections are measured using a dummy variable, corporate governance is measured using the Global Reporting Initiative (GRI) Standards Content Index 2021, while financial distress is measured using the Altman Z-Score (non-banking). Tax aggressiveness is proxied by the effective tax rate (ETR). The findings indicate that political connections have a negative and significant effect on tax aggressiveness. This suggests that companies with political ties tend to engage less in aggressive tax planning, possibly due to higher scrutiny from regulators or reputational concerns. In contrast, corporate governance is found to have a positive and significant impact on tax aggressiveness. Meanwhile, financial distress does not show a significant effect on tax aggressiveness. This study contributes to the literature on tax aggressiveness by providing empirical evidence on the role of political connections, corporate governance, and financial distress in shaping corporate tax behaviour.
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