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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 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 Moderating Effect of Benevolence on the influence of Corporate Governance on Audit Quality Sailendra, Sailendra; Murwaningsari, Etty; Mayangsari, Sekar; Murtanto, Murtanto
International Journal of Applied Business and International Management Vol 5, No 1 (2020): April 2020
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijabim.v5i1.762

Abstract

In this study, we aim to examine the influence of corporate governance on the audit quality of financial report moderated by benevolence. The research data consisted of 320 observations from 80 public listed companies in the manufacturing industry from 2013-2016. The research model has been tested using a data pool, with statistics on Structural Equalization Modeling - Partial Least Square (SEM-PLS). The results of the study get empirical evidence that corporate governance has a positive effect on audit quality. While benevolence as an independent variable has a negative impact on audit quality, however, benevolence as a moderating variable strengthens the influence of corporate governance on audit quality. Likewise, SIZE as control variables have a positive effect on audit quality, but ROA no impact on audit quality and LEV have a negative impact on audit quality. The result of this study have implications for investors, company management and regulators, that good corporate governance is inseparable from the benevolence of management in managing the company as a way to improve audit quality, is something essential and needs attention from all parties.
Faktor – faktor yang mempengaruhi keputusan investasi mahasiswa Karo, Oktaviani Ros Mema; Murtanto, Murtanto
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 6 No 2 (2024)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v6i2.1356

Abstract

The study examines how financial literacy, financial inclusion, and financial efficacy impact the investment decisions of economics and business students in Jakarta. It used a quantitative approach and collected data from 105 respondents through questionnaires. The multiple linear regression analysis with Eviews 12 revealed that the three independent variables positively and significantly affect investment decisions, explaining 89.09% of the variation. The findings highlight the importance of enhancing knowledge, access, and confidence in financial management to improve the investment decisions of college students. This study enhances our understanding of the financial behavior of young adults. It has implications for developing financial education programs and policies that promote responsible investment practices among college students. Public interest statements This research offers valuable insights into the factors influencing young people's investment decisions. Understanding the impact of financial knowledge, access to financial services, and confidence in managing money can assist college students in making wiser investment decisions.
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.
Factors That Influence Fraud Heptagon Theory On Financial Statements Fraud (Empirical Study on the Mining Sector Listed on the Indonesia Stock Exchange for the Period 2018-2022) Ariany Djami, Ranny; Murtanto, Murtanto
Journal Research of Social Science, Economics, and Management Vol. 4 No. 1 (2024): Journal Research of Social Science, Economics, and Management
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jrssem.v4i1.701

Abstract

This research was conducted on Mining Sector companies listed on the Indonesia Stock Exchange from 2018 to 2022. The purpose of this study was to determine the effect of Fraud Heptagon Theory on Financial Statement Fraud using the F-Score Model partially and simultaneously. This study used quantitative methods, namely data obtained from secondary data in the form of annual reports. The sample in this study were 25 mining sector companies on the Indonesia Stock Exchange with a purposive sampling method. The data analysis used is data panel regression using the Eviews 12 application program. The results of the research on partially, pressure and ignorance has an effect on financial statement fraud, while opportunity, rationalization, competence, arrogance, and greed have no effect on financial statement fraud. Simultaneously, pressure, opportunity, rationalization, competence, arrogance, ignorance, and greed have no effect on financial statement fraud
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.
Analisis Perbandingan Kinerja Keuangan Perusahaan BUMN Industri Farmasi Sebelum Dan Sesudah Holding Periode 2018-2022 Sabar Hasiholan Manalu; Murtanto Murtanto; H Lutfi Baradja
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.v2i1.1004

Abstract

This research was conducted to examine and obtain a comparison of the performance of state-owned pharmaceutical industry companies before and after the formation of the holding company. Based on the results of research conducted, the author uses the results of the total asset turnover ratio (TATO), Net Profit Margin (NPM), Return on Assets (ROA), Return On Equity (ROE), Debt to Equity Ratio (DER), and Current Ratio ( CR). The method used in this research is a descriptive and comparative method using a quantitative approach. The results of this study show that there are differences in the financial performance of pharmaceutical industry holding companies as measured by the Total Asset Turnover ratio before and after Holding, there are differences in the financial performance of pharmaceutical industry holding companies as measured by the Net Profit Margin ratio before and after Holding, there are differences in financial performance pharmaceutical industry holding companies as measured by the Return On Asset ratio before and after Holding, there is no difference in the financial performance of pharmaceutical industry holding companies as measured by the Return On Equity ratio before and after Holding, there is no difference in the financial performance of pharmaceutical industry holding companies as measured by the ratio Debt to Equity Ratio before and after Holding, and there are differences in the financial performance of pharmaceutical industry holding companies as measured by the Current Ratio before and after Holding.
Analisis Komparasi Efektivitas dan Kontribusi Pajak Restoran Terhadap Pendapatan Asli Daerah Kota Bekasi dan Kabupaten Bekasi Putra, Khairul Aditya; Murtanto, Murtanto
Syntax Literate Jurnal Ilmiah Indonesia
Publisher : Syntax Corporation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36418/syntax-literate.v9i11.16741

Abstract

Penelitian ini bertujuan untuk memberikan analisis yang menyeluruh dan obyektif mengenai kontribusi dan efektivitas pajak restoran di Kota Bekasi dan Kabupaten Bekasi, serta memberikan informasi mendalam kepada pemerintah daerah dan legislator. Di Kota Bekasi dan Kabupaten Bekasi, penelitian ini mengkaji efektivitas dan kontribusi pajak restoran terhadap PAD tahun 2019 hingga 2023. Penelitian ini menggunakan desain penelitian kualitatif. Validitas dan objektivitas hasil dijamin oleh desain penelitian yang metodis, empiris, dan statistik. Hasil penelitian menunjukkan standar deviasi sebesar 23,01%, median sebesar -14,65%, dan rata-rata laju pertumbuhan penerimaan pajak restoran di Kabupaten Bekasi sebesar -7,68%. Sebaliknya, Kota Bekasi rata-rata tumbuh sebesar -9,09% dengan median -16,15% dan standar deviasi 28,19%. Di Kabupaten Bekasi, pemungutan pajak restoran selalu efektif dengan rata-rata realisasi sebesar 100% sehingga mendapat predikat “Sangat Efektif”. Sedangkan Kota Bekasi rata-rata realisasinya sebesar 86% dan termasuk dalam kategori “Cukup Efektif”. Di Kabupaten Bekasi, pajak restoran memberikan kontribusi terhadap PAD lebih besar dibandingkan di Kota Bekasi; rata-rata kontribusinya sebesar 21,27% dengan penilaian “Sangat Baik”, sedangkan di Kota Bekasi sebesar 12,80% dengan penilaian “Baik”. Temuan yang memberikan analisis menyeluruh terhadap stabilitas keuangan dan efektivitas pemerintah daerah di Kota Bekasi dan Kabupaten Bekasi ini menekankan pentingnya memahami proses administrasi dan dinamika daerah dalam rangka mengoptimalkan pendapatan pajak daerah.
Kinerja Keuangan dan Tingkat Inflasi Terhadap Kinerja Saham Perusahaan Sektor Infrastruktur di Bursa Efek Indonesia Adhi, Shabrina Prissilia; Murtanto, Murtanto
Syntax Literate Jurnal Ilmiah Indonesia
Publisher : Syntax Corporation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36418/syntax-literate.v9i10.16750

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh kinerja keuangan dan tingkat inflasi terhadap return saham pada perusahaan infrastruktur yang terdaftar di Bursa Efek Indonesia. Sampel yang digunakan dalam penelitian ini sebanyak 31 perusahaan dengan waktu penelitian 2018-2022. Penelitian ini menggunakan data sekunder, pengambilan sampel dalam penelitian ini merupakan purposive sampling, metode pengelolahan atau analisis data yang digunakan adaah pengujian asumsi klasik, analisis regresi Ordinary Least Square (OLS) dan uji hipotesis menggunakan uji t dan uji F, alat pengelolahan data yang digunakan yaitu Eviews 12. Berdasarkan hasil penelitian ini diketahui bahwa variabel CR, DER, PER, RE, dan Tingkat Inflasi tidak berpengaruh dan tidak signifikan terhadap return saham.
The Effect of Green Finance, Green Energy, and ESG Performance on Carbon Neutrality: Empirical Study on Energy Sector Companies in Indonesia Siregar, Namora Safira; Murtanto, Murtanto
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 5 (2025): Dinasti International Journal of Economics, Finance & Accounting (November - De
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i5.5348

Abstract

The objective aims to analyze the effect of green finance, green energy, and ESG performance on carbon neutrality firms registered on the IDX throughout the timeframe 2020–2022. The research sample consists of companies in the energy sector, transportation, industry, and basic materials that produce high intensive energy that were listed on the Indonesia Stock Exchange during the specified period and had published audited annual reports. Using a purposive sampling method, 26 companies were selected as samples, resulting in a total of 78 observational data points. This research employs panel regression analysis, utilizing annual and ESG-related reports. The results show that green energy and ESG Performance have a significant positive effect on carbon neutrality. Meanwhile, green finance does not have a significant effect on carbon neutrality.
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