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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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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.
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
Pengaruh Fee Audit, Audit Tenure, Spesialisasi Auditor, Dan Ukuran Perusahaan Terhadap Kualitas Audit Afyfah Putri Ramadya; Murtanto Murtanto; Hasnawati Hasnawati
MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Vol. 2 No. 1 (2024): Januari : Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis
Publisher : Sekolah Tinggi Ilmu Syariah Nurul Qarnain Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59246/muqaddimah.v2i1.630

Abstract

This study aims to determine the effect of audit fee, audit tenure, auditor specialization, and size firm on audit quality in companies listed the Kompas 100 index on Bursa Efek Indonesia in 2020-2022 either partially or simultaneously. The type of data in this study is quantitative with secondary data. The sample used in this study was 76 companies with 228 financial statements. The sampling technique uses purposive sampling technique. The analysis methods used in this study are logistic linear regression analysis and descriptive analysis. The results showed that audit fee has a positive effect on audit quality, audit tenure has a negative effect on audit quality, while auditor specialization did not has negative effect on audit quality, and size firm did not has negative effect on audit quality.
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.
10 KETRAMPILAN ABAD 21 TERATAS YANG DAPAT DIKEMBANGKAN MELALUI PENERAPAN METODE PROBLEM BASED LEARNING Santosa, Wahyuningsih; Murtanto, Murtanto; Nilawati, Yuana Jatu; Kasuma Ali, Jati
Perspektif Ilmu Pendidikan Vol. 39 No. 01 (2025): Perspektif Ilmu Pendidikan (In Press)
Publisher : Fakultas Ilmu Pendidikan Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/PIP.391.1

Abstract

This study aims to analyze the role of the Problem Based Learning (PBL) learning method in facilitating the development of skills that are very much needed in today's era. The study was conducted quantitatively descriptively by distributing questionnaires to 151 students and alumni of the Faculty of Economics and Business, Universitas Trisakti who carried out the learning process with the PBL method. The data collected were processed using SPSS. The results of the study indicate that PBL is an active learning method that is able to facilitate the development of student skills that are very much needed to achieve success in the 21st century. The results of the ranking of skills developed through PBL show the top 10 skills, namely cooperation skills, communication skills, negotiation and conflict management skills, analytical skills, results-oriented skills, leadership skills, decision-making skills, innovation/creativity skills, critical thinking skills, and maturity skills. With these results, it can be recommended to expand the implementation of PBL in other study programs and to provide adequate training for lecturers.
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.
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