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All Journal JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Jurnal Ilmiah ASET EKONOMIKA45 J-AKSI : JURNAL AKUNTANSI DAN SISTEM INFORMASI JAKA (Jurnal Akuntansi, Keuangan dan Auditing) Jurnal Pengabdian Masyarakat Waradin Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Journal of Ekonomics, Finance, and Management Studies
Triono, Hermawan
Prodi Akuntansi Universitas Dian Nuswantoro
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Industrial & Manufacturing Engineering Mathematics Social Sciences Other

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Analisis Faktor-faktor yang Berpengaruh pada Minat Pemilihan Karir Akuntan Publik dan Akuntan Non Publik Mahasiswa Akuntansi Triono, Hermawan; Minarso, Bambang
Jurnal Ilmiah Aset Vol 20 No 2 (2018): Jurnal ASET Volume 20 No 2
Publisher : STIE Widya Manggala

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Abstract

This study aims to examine factors that affect the interests of career selection between public accountants and non-public accountants in Dian Nuswantoro University and AKI University. The population used in this study was 70 accounting students. The sampling technique used was purposive sampling. And the data were analyzed using multiple linear regression analysis The results showed that financial reward, professional recognition, social values, work environment, and labor market considerations have a positive and significant effect to the career selection.
Pengaruh Komitmen Organisasional, Locus of Control, dan Posisi Auditor terhadap Penerimaan Perilaku Disfungsional Audit Triono, Hermawan
Jurnal Ilmiah Aset Vol 22 No 2 (2020): Jurnal ASET Volume 22 No 2
Publisher : STIE Widya Manggala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37470/1.22.2.167

Abstract

This study aims to analyze whether the organizational commitment, locus of control, and auditor’s position affect the acceptance of dysfunctional audit behavior.The population of this study are 100 independent auditors who work at Public Accountant Office on Semarang. Meanwhile, the sample of this research are 80 auditors. The Data were collected through questionnaire and analyzed using path analysis technique. The result indicates that there is positive influence of locus of control on acceptance of dysfuctional audit behavior, negative influence of auditor’s position on acceptance of dysfunctional audit behavior, and negative influence of organizational commitment on acceptance of dysfunctional audit behavior.
Analisis Faktor-faktor yang Berpengaruh pada Minat Pemilihan Karir Akuntan Publik dan Akuntan Non Publik Mahasiswa Akuntansi Hermawan Triono; Bambang Minarso
Jurnal Ilmiah Aset Vol 20 No 2 (2018): Jurnal ASET Volume 20 No 2
Publisher : STIE Widya Manggala

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

Abstract

This study aims to examine factors that affect the interests of career selection between public accountants and non-public accountants in Dian Nuswantoro University and AKI University. The population used in this study was 70 accounting students. The sampling technique used was purposive sampling. And the data were analyzed using multiple linear regression analysis The results showed that financial reward, professional recognition, social values, work environment, and labor market considerations have a positive and significant effect to the career selection.
Pengaruh Komitmen Organisasional, Locus of Control, dan Posisi Auditor terhadap Penerimaan Perilaku Disfungsional Audit Hermawan Triono
Jurnal Ilmiah Aset Vol 22 No 2 (2020): Jurnal ASET Volume 22 No 2
Publisher : STIE Widya Manggala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37470/1.22.2.167

Abstract

This study aims to analyze whether the organizational commitment, locus of control, and auditor’s position affect the acceptance of dysfunctional audit behavior.The population of this study are 100 independent auditors who work at Public Accountant Office on Semarang. Meanwhile, the sample of this research are 80 auditors. The Data were collected through questionnaire and analyzed using path analysis technique. The result indicates that there is positive influence of locus of control on acceptance of dysfuctional audit behavior, negative influence of auditor’s position on acceptance of dysfunctional audit behavior, and negative influence of organizational commitment on acceptance of dysfunctional audit behavior.
Keahlian Auditor, Pengetahuan Auditor, dan Kompleksitas Tugas terhadap Audit Judgment pada Kantor Akuntan Publik di Semarang Hermawan Triono
Jurnal Ilmiah Aset Vol 23 No 2 (2021): Jurnal ASET Volume 23 No 2
Publisher : STIE Widya Manggala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37470/1.23.2.183

Abstract

This study aims to determine the effect of Auditor Expertise, Auditor Knowledge and Task Complexity on Audit Judgment at a Public Accounting Firm in Semarang. The population contained in this study is the Auditor who served at the Public Accounting Firm in Semarang with the number of respondents as many as 34 auditors. The method of determining the sample using the census technique. Data analysis used multiple linear analysis. The results of the analysis show that Auditor expertise and Auditor knowledge have a positive effect on Audit judgment, while task complexity has no effect on Audit judgment.
PENGARUH SKEPTISME PROFESIONAL, INDEPENDENSI, DAN PROFESIONALISME AUDITOR TERHADAP KUALITAS AUDIT (STUDI KASUS AUDITOR) PADA KAP DI KOTA SEMARANG Hermawan Triono
JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) Vol 2, No 2 (2021): JAKA (Jurnal Akuntansi, Keuangan, dan Auditing)
Publisher : Universitas Dian Nuswantoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (991.73 KB) | DOI: 10.56696/jaka.v2i2.5418

Abstract

ABSTRACT Audit quality means the possibility or reality that the auditor finds and then reports irregularities in the client`s accounting system. How much is the probability that these findings or discrepancies are reported in the audit opinion; therefore, the quality of the financial statements is expected and reliable. This study aims to determine the effect of professional skepticism, independence, and professionalism of auditors on audit quality in the public accounting firm in Semarang. The population in this study was auditors who worked at the Public Accounting Firm in Semarang City, with 32 auditors as respondents. The sampling method used was t h e saturated sampling technique. Data analysis using multiple linear analysis. The analysis results show that professional skepticism has no effect on audit quality, while the variables of auditor independence and professionalism have a significant positive effect on audit quality.Keywords: Professional Skepticism; Independence; Auditor Professionalism; Audit Quality ABSTRAKKualitas audit berarti kemungkinan maupun kenyataan yang auditor temukan kemudian laporkan mengenai kejanggalan dalam sistem akuntansi klien, dan seberapa besar probabilitas temuan atau kejanggalan tersebut dilaporkan di dalam opini auditnya, maka dari itu kualitas laporan keuangan sangat diharapkan dan diandalkan. Penelitian ini memiliki tujuan untuk mengetahui pengaruh Skeptisme Profesional, Independensi, dan Profesionalisme Auditor di Kantor Akuntan Publik Kota Semarang. Populasi dalam penelitian ini adalah auditor yang bekerja pada Kantor Akuntan Publik di Kota Semarang dengan responden sebanyak 32 auditor. Metode penentuan sampel menggunakan teknik sampling jenuh. Analisis data menggunakan analisis linear berganda. Hasil analisis menunjukkan bahwa skeptisme profesional tidak berpengaruh terhadap kualitas audit, sementara variabel independensi dan profesionalisme auditor berpengaruh positif signifikan terhadap kualitas audit.Kata Kunci: Skeptisme Profesional; Independesi; Profesionalisme Auditor; Kualitas Audit.
Sosialisasi Pengkajian Dampak Ekonomi Semarang Great Sale 2024 Dalam Pemberian Diskon Pajak Kepada Pelaku Usaha Imang Dapit Pamungkas; Agung Prajanto; Hermawan Triono
Jurnal Pengabdian Masyarakat Waradin Vol. 4 No. 3 (2024): Jurnal Pengabdian Masyarakat Waradin
Publisher : Sekolah Tinggi Ilmu Ekonomi Pariwisata Indonesia Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/wrd.v4i3.394

Abstract

Semarang Great Sale (Semargres) is an annual event held by the Semarang City Government and the Semarang City Chamber of Commerce and Industry (KADIN) from 2010 to 2023. This event aims to strengthen relations between Semarang City business actors, including the hotel sector, shopping centers, souvenir producers, retail traders, MSMEs, SMEs, and street vendors. Semargres 2024 will be held from August to early September 2024, with the closing at Queen City Mall Semarang on September 2, 2024. As support, the Semarang City Government and the hotel, restaurant, and entertainment sectors provide a 20% tax break to eligible Semargres participants based on November 2023 taxes and compensated for December 2023 taxes. The Lecturer Team of the Faculty of Economics and Business, Dian Nuswantoro University, implements this community service program in collaboration with KADIN and the Semarang City Government through the Regional Revenue Agency. This program aims to socialize the study of the results of the implementation of Semargres 2024 as a basis for providing tax discounts. This activity is expected to increase the understanding of business actors about the benefits and mechanisms of providing tax discounts, encourage their active participation in Semargres in the future, and be a reference for the development of the local economy of Semarang City.
Kepemilikan Institusional Sebagai Faktor Moderasi Sales Growth, Transfer Pricing Terhadap Tax Avoidance Amaliah, Indah; Triono, Hermawan
JURNAL AKUNTANSI DAN SISTEM INFORMASI Vol 5 No 1 (2024): Edisi Februari 2024
Publisher : Program Studi Akuntansi Fakultas Ekonomika dan Bisnis Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31949/jaksi.v5i1.8357

Abstract

Perusahaan di Indonesia terindikasi melakukan pengelakan pajak, yang mengakibatkan negaramenderita kerugian sebesar Rp 68,7 triliun, salah satunya terjadi terhadap usaha consumer non-cyclicalpada sub bidang food and beverage kurun waktu 2017-2019 dengan dugaan melakukan tindakan taxavoidance. Kepemilikan institusional sebagai moderator bisa mempengaruhi atau memperlemahhubungan antara sales growth serta transfer pricing dengan upaya praktik tax avoidance merupakantujuan dari riset yang dilakukan. Perusahaan consumer non cycilas sub sektor food and bereverage yangterdaftar di Bursa Efek Indonesia (BEI) tahun 2019-2022 digunakan dalam penelitian ini. Teknikpurposive sampling merupakan metode yang digunakan untuk pengambilan sampel dan data yangdikumpulkan dari 84 perusahaan digunakan sebagai observasi. Analisis akan dilakukan dengan teknikModerated Regression Analysis (MRA) dengan menggunakan software SPSS versi 26. Berdasarkanpengolahan diperoleh hasil bahwa variabel sales growth dan transfer pricing berpengaruh terhadap taxavoidance. Variabel kepemilikan institusional memperlemah hubungan antara sales growth dantransfer pricing terhadap tax avoidance.
Pengaruh Herding, Overconfidence, Risk Perception, Dan Personal Financial Needs Terhadap Keputusan Investasi Mahasiswa Yanti, Hilda; Triono, Hermawan
JURNAL AKUNTANSI DAN SISTEM INFORMASI Vol 5 No 1 (2024): Edisi Februari 2024
Publisher : Program Studi Akuntansi Fakultas Ekonomika dan Bisnis Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31949/jaksi.v5i1.8554

Abstract

Berinvestasi saham di pasar modal sudah banyak dilakukan oleh anak remaja millenial dengan usia kurangdari 30 tahun. Hal ini tercermin dari banyaknya anak muda yang telah memiliki pengetahuan khususnyadalam melakukan investasi saham di pasar modal. Riset yang dilakukan bertujuan untuk mengetahuipengaruh herding, overconfidence, risk perception serta personal financial need dengan keputusaninvestasi. Riset yang dilakukan menggunakan teknik survei terhadap mahasiswa program studi Akuntansidan Manajemen Universitas Dian Nuswantoro Semarang, Indonesia. Teknik pengumpulan sampel adalahpurposive sampling kemudian diperoleh 90 siswa. Analisa data memakai regresi linier berganda. Menuruthasil yang didapat faktor overconfidence, persepsi risiko serta kebutuhan finansial pribadi mempunyaipengaruh dengan keputusan investasi. Sedangkan, herding tidak mempunyai pengaruh dengan keputusaninvestasi.
PENGARUH PROFITABILITAS, LEVERAGE DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN PADA SUB INDUSTRI PROCESSED FOODS Adinda Rizki Ramadhiani; Triono, Hermawan; Setiawanta, Yulita
JURNAL AKUNTANSI DAN SISTEM INFORMASI Vol 5 No 2 (2024): Edisi Juni 2024
Publisher : Program Studi Akuntansi Fakultas Ekonomika dan Bisnis Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31949/jaksi.v5i2.9631

Abstract

Harga saham di pasar modal mengalami fluktuasi yang berubah-ubah, Kondisi pasar sahamatau performa saham di bursa efek dapat dilihat melalui Indeks Harga Saham Gabungan(IHSG), dimana investor dapat memantau pergerakan harga saham. Penelitian ini bertujuan untuk mengetahui profitabilitas , leverage dan ukuran perusahaan terhadap nilai peusahaan. Penelitianmemakai metodologi kuantitatif, memanfaatkan teknik analisis statistik untuk menguji danmengevaluasi hipotesis yang diberikan. Populasi pada penelitian ini ada perusahaan sub industryprocessed foods yang terdaftar di Bursa Efek Indonesia. Sampel yang dikumpulkan 22 perusahaanindustri makanan dan minuman yang terdaftar di Bursa Efek Indonesia selama periode 2020-2022. Hasilpenelitian ini menunjukkan bahwa profitabilitas berpengaruh signifikan terhadap nilai perusahaan,leverage berpengaruh signifikan terhadap nilai perusahaan dan ukuran perusahaan tidak berpengaruhsignifikan terhadap nilai perusahaan.
Co-Authors Adinda Rizki Ramadhiani Agung Prajanto Amaliah, Indah Ananta Adi Firmansyah Arditya Dian Andika Bambang Minarso, Bambang Dian Festiana Hadi Saputro Enny Susilowati M Enny Susilowati Mardjono Imang Dapit Pamungkas Imannuela Kristina Agustien Istiqomah, Meila Rizki Melati Oktafiyani Muhammad Fietra Winandha Nastiti, Putri Ayu Purwantoro Restu Anindya Putri, Aura Sa'diyah, Darojatuz Zakiyyah Maisarotus Susanto, Aurelia Wikan Isthika, Wikan Yanti, Hilda Yulita Setiawanta