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All Journal Forum Ekonomi : Jurnal Ekonomi, Manajemen dan Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Benefita : Ekonomi Pembangunan, Manajemen Bisnis Dan Akuntansi Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Prosiding National Conference for Community Service Project Global Financial Accounting Journal Jurnal Ekuilnomi Jurnal Akuntansi dan Keuangan E-JURNAL AKUNTANSI
Hendi
Universitas Internasional Batam
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ANALISIS KARAKTERISTIK PERUSAHAAN DAN AUDITOR YANG MEMPENGARUHI KETERLAMBATAN PENYELESAIAN AUDIT DAN DAMPAKNYA TERHADAP REAKSI INVESTOR Sumantri, Sumantri; Desiana, Desiana; Hendi, Hendi
Jurnal Benefita Vol 3, No 1 (2018): Jurnal Benefita : Ekonomi Pembangunan, Manajemen Bisnis & Akuntansi
Publisher : LLDIKTI Wilayah X

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (380.289 KB) | DOI: 10.22216/jbe.v3i1.2508

Abstract

Audit delays can be happen in any corporations. Audit delays are determined by the number of days that elapse from the end of auditees’ fiscal years till the date of audit report released. On time information will be quick reaction by investor. It is important to understand factors that influence audit delay since it directly affects the timeliness of financial reporting which is one of the most important qualitative attributes of financial statements. This research uses 534 firms listed in Indonesian Stock Exchanges, which is selected by using purposive sampling method. Those selected firms announced their financial statements during the 2016. Based on the regression result of the research, those selected samples and qualified the selected criteria are 403 samples. The result of the research showed that the company size, audit complexity and industry classification have significant effect on the audit delays. Additional analyze of the research showed that audit delays has significant effect on the abnormal return to predict investor reaction.   Keterlambatan penyelesaian audit dapat terjadi pada setiap perusahaan. Keterlambatan penyelesaian audit ditentukan dari jumlah hari yang berlalu sejak tanggal akhir tahun fiskal auditee hingga tanggal laporan audit diterbitkan. Hal ini penting untuk memahami faktor-faktor yang mempengaruhi keterlambatan audit karena berpengaruh langsung terhadap ketepatan waktu pelaporan keuangan yang merupakan salah satu atribut yang terpenting dalam kualitatif laporan keuangan. Penelitian ini menggunakan 534 perusahaan yang terdaftar di Bursa Efek Indonesia, yang dipilih dengan metode purposive sampling. Perusahaan yang dipilih melaporkan laporan keuangannya pada tahun 2016. Berdasarkan hasil penelitian, sampel yang memenuhi kriteria penelitian adalah 403 sampel. Hasil dari penelitian menunjukkan bahwa ukuran perusahaan, kompleksitas audit dan jenis industri berpengaruh signifikan terhadap keterlambatan penyelesaian audit. Analisis tambahan penelitian menunjukkan keterlambatan penyelesaian audit berpengaruh signifikan terhadap abnormal return untuk memprediksi reaksi investor.
PENGARUH BIAYA AUDIT, AUDIT TENURE DAN ROTASI AKUNTAN PUBLIK TERHADAP PEMILIHAN AUDITOR EKSTERNAL: STUDI EMPIRIS PADA PERUSAHAAN BUMN YANG TERDAFTAR DI BURSA EFEK INDONESIA Hendi, Hendi; Desiana, Desiana
Jurnal Benefita Vol 4, No 1 (2019): Jurnal Benefita : Ekonomi Pembangunan, Manajemen Bisnis & Akuntansi
Publisher : LLDIKTI Wilayah X

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (247.685 KB) | DOI: 10.22216/jbe.v1i1.3811

Abstract

The purpose of an audit is to increase the confidence level of the users to the financial statements which are achieved through a statement from an opinion by the auditor. The selection of an external auditor is defined as a process to selecting an independent person who audits the company's financial statements in order to produce a quality independent auditor's report and provides an independent auditor's report that can provide information to stakeholders and company management. This study used 20 state-owned enterprises listed on the Indonesia Stock Exchange, which were selected by purposive sampling method. The selected companies report annual reports during 2013 to 2017. Based on the results of the study, the samples that met the study criteria were 98 samples. The results of this study indicate that audit fees have a significant positive effect on the selection of external auditors while the audit of tenure and rotation of public accountants has no significant effect on the selection of external auditors.Tujuan suatu audit adalah untuk meningkatkan tingkat keyakinan pengguna laporan keuangan yang dicapai melalui pernyataan suatu opini oleh auditor. Pemilihan auditor eksternal diartikan sebagai suatu proses memilih seseorang independen yang mengaudit laporan keuangan perusahaan agar menghasilkan laporan auditor independen yang berkualitas dan menyediakan laporan auditor independen yang dapat memberikan informasi bagi para pemangku kepentingan dan pihak manajemen perusahaan. Penelitian ini menggunakan 20 perusahaan Badan Usaha Milik Negara yang terdaftar di Bursa Efek Indonesia, yang dipilih dengan metode purposive sampling. Perusahaan yang dipilih melaporkan laporan tahunan selama tahun 2013 sampai dengan 2017. Berdasarkan hasil penelitian, sampel yang memenuhi kriteria penelitian adalah 98 sampel. Hasil dari penelitian ini menunjukkan bahwa biaya audit berpengaruh signifikan positif terhadap pemilihan auditor eksternal sedangkan audit tenure dan rotasi akuntan publik tidak berpengaruh signifikan terhadap pemilihan auditor eksternal.  
Berapa Besar Biaya Audit? Ditinjau Dari Koneksi Politik Dan Tata Kelola Hendi, Hendi; Yulinar, Yulinar
Global Financial Accounting Journal Vol 1 No 1 (2017)
Publisher : Faculty of Economics, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (514.849 KB)

Abstract

The study examines analyze the impact of political connections and corporate governance to audit fee. The dependent variable in this research is audit fee. The selection of auditors having an important role in a company, the company must examine in choosing an auditor to audit the company financial report. Reliable financial report can be obtained from the high quality of auditors. The data used in this research is taken from secondary data that is the annual report data of companies listed on the Malaysia Stock Exchange in the period of 2009 up to 2013. The total sample used in this research is as many as 2650 observation data. The testing of hypotheses was done using analysis regresion. The data are then analyzed using the statistical package for social sciences (SPSS) and Eview 7. This research using purpose sampling methods and the analysis used multiple regression. The result of study indicates that the company which has political connections not have a significant effect to audit fee. Second, corporate governance not have a significant effect to audit fee. on auditors choice. 
Keterlambatan Audit Berdasarkan Karakteristik Perusahaan dan Karakteristik Auditor Hendi, Hendi; Tamara, Klesia
Global Financial Accounting Journal Vol 1 No 1 (2017)
Publisher : Faculty of Economics, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (588.988 KB)

Abstract

This study aims to determine the influence of company characteristic and auditor characteristic on audit delay on company listed in Indonesia Stock Exchange (IDX). Variables used in this study are profitability, leverage, audit complexity, firm size, audit committee, industry classification, number of subsidiaries, date of company financial closing, audit firm size, auditor opinion, and auditor change. The population of this research is a company listed in Indonesia Stock Exchange between year 2011 to 2015. Total research sample is 415 companies which selected by purposive sampling method over 5 years observation period. Data used in this research is from the financial statement of each public company (www.idx.co.id). Data obtained from the particular statement will be tested with regression panel. Program used in this research test is by SPSS (Statistical Package for the Social Sciences) version 22 and Eviews 8. The result had indicate that are profitability, leverage, audit complexity, firm size, audit committee, number of subsidiaries, and auditor opinion have significant impact on audit delay. And industry classification, date of company financial closing, audit firm size, and auditor change have no significant impact on audit delay.
Analisis Pengaruh Karakteristik Perusahaan Terhadap Pengungkapan Sukarela Hendi, Hendi; Feronica, Feronica
Global Financial Accounting Journal Vol 1 No 1 (2017)
Publisher : Faculty of Economics, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (619.393 KB)

Abstract

The purpose of this research is to analyze the effect of firm characteristics (firm size, leverage, ownership concentration, board independence, profitability, age firm, audit firm, industry type, growth opportunity) on voluntary disclosure of listed companies in the Indonesia Stock Exchange. This research used a samples from this study population using the 539 companies listed on the Indonesia Stock Exchange in the period 2011-2015 were selected using purposive sampling method. This study uses Eviews program with panel regression methods to analyze the data.  The results of this study stated that the variable firm size, profitability, age firm, and audit firm has a significant positive effect on voluntary disclosure. While these studies show that the variable leverage, ownership concentration, board independent, industry type and the growth opportunity does not significantly influence voluntary disclosure
Pengaruh harga transfer, manajemen laba dan tanggung jawab sosial perusahaan terhadap penghindaran pajak Hendi, Hendi; Hadianto, Hadianto
FORUM EKONOMI Vol 23, No 3 (2021)
Publisher : Faculty of Economics and Business Mulawarman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29264/jfor.v23i3.10062

Abstract

Penelitian ini bertujuan menguji secara empiris pengaruh dari harga transfer, manajemen laba, dan tanggung jawab sosial perusahaan terhadap penghindaran pajak. Variabel bebas dalam penelitian terdiri dari harga transfer, manajemen laba, dan tanggung jawab sosial perusahaan. Faktor lain seperti ukuran perusahaan, profitabilitas, leverage dan capital intensity ditambahkan sebagai variabel kontrol pada penelitian ini. Perusahaan sektor non perbankan dan keuangan lainnya yang terdaftar di Bursa Efek Indonesia (BEI) periode 2015-2019 merupakan objek penelitian. Sampel penelitian berjumlah 182 perusahaan yang dipilih berdasarkan kriteria pemilihan sampel. Metode analisis regresi panel digunakan pada penelitian ini untuk memperoleh model regresi terbaik. Program SPSS dan Eview adalah program yang mendukung proses pengolahan seluruh data dalam penelitian ini. Hasil empiris dari penelitian ini menyatakan bahwa harga transfer berpengaruh signifikan, sedangkan manajemen laba dan tanggung jawab sosial perusahaan tidak berpengaruh signifikan terhadap terjadinya penghindaran pajak. Perusahaan multinasional, kebijakan koreksi fiskal, dan pengungkapan CSR oleh perusahaan publik di Indonesia merupakan faktor yang turut mempengaruhi hasil empiris pada penelitian ini.
Analisis Pengaruh Tata Kelola Perusahaan Terhadap Aktivitas Penghindaran Pajak Hendi Hendi; Dea Fanny
Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Vol 5 No 1 (2022): Article Research Volume 5 Number 1, Januari 2022
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36778/jesya.v5i1.686

Abstract

This study aims to determine the effect of corporate governance consisting of executive compensation variables, executive characteristics or characteristics, company size, institutional ownership, the proportion of the board of commissioners, audit committee, and audit quality applied to companies against tax avoidance measures as measured by ETR (Effective Tax Rate). Stakeholders such as investors, potential investors, and especially company management also need to know the importance of applying good corporate governance to companies, especially to minimize tax avoidance. The sample of this study amounted to 607 secondary data from a total of 150 non-financial companies listed on the Indonesia Stock Exchange (IDX) for the 2014-2018 period and did not include companies engaged in property, real estate, and construction. Data were analyzed using panel regression method and processed using SPSS and Eviews software. The results obtained from this study shows that executive compensation variables and audit quality significantly positive effect on ETR or have a negative influence on tax avoidance. Variable executive characteristics and firm size have a significant negative effect on ETR or have a positive influence on tax avoidance. While other variables, namely institutional ownership, number of independent commissioners, and audit committees do not seem to have a significant effect on tax avoidance.
Analisis Faktor-faktor yang Mempengaruhi Pengungkapan Tanggung Jawab Sosial Perusahaan Pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Hendi Hendi; Budi Harsono; Sumantri Sumantri; Silvia Sodia
Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Vol 5 No 2 (2022): Article Research Volume 5 Number 2, Juni 2022
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36778/jesya.v5i2.881

Abstract

This study aims to analyze and determine the factors that influence the disclosure of corporate social responsibility. The independent variables in this study are public share ownership, managerial share ownership, foreign share ownership, size of the board of directors, size of audit committee and size of the female board of directors. The control variables in this study are firm size, firm age, leverage and profitability. The dependent variable in this study is the disclosure of corporate social responsibility with the GRI-G4 proxy. The population in this study are all companies that disclose corporate social responsibility listed on the Indonesia Stock Exchange (IDX) through the Indonesia Stock Exchange website (www.idx.co.id) in 2016-2020. Sampling using purposive sampling method as many as 497 companies. Data analysis began with descriptive statistical tests, then continued with panel regression analysis and hypotheses through the E-Views application. The result of this study indicate that public share ownership, managerial share ownership, audit committee size, the size of the female board of directors, firm size and firm age have a significant positive effect on disclosure of corporate social responsibility, profitability has a significant negative effect on disclosure of corporate social responsibility, while foreign share ownership, board of directors size and leverage have no effect on the disclosure of corporate social responsibility.
Sejak Muda Sadar Pajak – Peran Generasi Milenial Dalam Peningkatan Pengetahuan Untuk Kepatuhan Wajib Pajak Demi Pemulihan Ekonomi Budi Harsono; Hendi Hendi; Eka Prasetya Nazara; Julie Tryany; Sherly Celia Natalia; Selvia Selvia; Viona Frederica
National Conference for Community Service Project (NaCosPro) Vol 4 No 1 (2022): The 4th National Conference of Community Service Project 2022
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/nacospro.v4i1.6997

Abstract

Pajak merupakan sumber penerimaan terbesar bagi negara Indonesia. Pajak juga memiliki peranan yang penting dalam pembangunan dan pemulihan ekonomi. Akan tetapi, tingkat kesadaran dan kepatuhan wajib pajak di Indonesia masih sangat rendah. Hal ini disebabkan oleh kurangnya pengetahuan mengenai perpajakan. Karena itulah kami memutuskan untuk melakukan sosialisasi dengan tujuan agar dapat meningkatkan pemahaman para siswa/siswi mengenai pentingnya kesadaran dan kepatuhan pajak sejak dini. Khalayak sasaran dari kegiatan ini adalah para siswa/siswi tingkat SMK dari Sekolah Multistudi High School Batam. Teknik pengumpulan data yang digunakan adalah teknik kuesioner (angket), metode dokumentasi dan metode deskriptif dalam analisis data. Metode pelaksanaan yang digunakan adalah dengan metode penyuluhan berupa seminar yang dilakukan secara tatap muka dan test berupa soal yang bervariasi mengenai perpajakan. Hasil yang diharapkan dari sosialisasi ini adalah target dapat memahami dan sadar akan pentingnya pajak.
Membangun Generasi Muda Yang Sehat Dengan Menggunakan Internet Dengan Bijak Hendi Hendi; Budi Harsono; Rendy Diaz Hilrian; Jenny Edly Sunyoto; Misnawati Misnawati; Yulias Hidayah
National Conference for Community Service Project (NaCosPro) Vol 4 No 1 (2022): The 4th National Conference of Community Service Project 2022
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/nacospro.v4i1.6998

Abstract

Seiring berjalannya waktu penggunaan Internet tidak hanya sebagai media komunikasi tetapi internet bisa memiliki banyak fungsi seperti sebagai media perbelanjaan, media promosi, media informasi dan sekarang di 2022 semenjak kasus pandemi Covid-19 Internet banyak dimanfaatkan oleh media pendidikan sebagai langkah awal dalam menghadapi kemajuan tekonologi dan langkah dalam meningkatan mutu pendidikan anak bangsa. Namun karna cangkupan internet sangat luas, sering kali oknum yang menyalahgunakannya sehingga perlu adanya pengedukasian mengenai cara berinternet yang sehat dan aman. Maka dari itu melalui National Conference for Community Service Project (NaCosPRO) yang merupakan Projek dari suatu Mata Kuliah Kewarganegaraan dalam bentuk Pengabdian Masyarakat, memiliki tujuan untuk mengembangkan Pendidikan karakter dengan pendekatan pertisipatif, penulis mengadakan sosialisasi dengan luaran SMAN 1 TELUK BINTAN. Kegiatan ini dilaksanakan dengan tujuan memberikan edukasi dan arahan akan pentingnya penggunaan internet yang sehat, aman dan dapat menggunakan internet secara bijak. Metode Pelaksanaan kegiatan yang digunakan yaitu metode penyuluhan sosialisasi dan menggunakan Teknik data kualitatif untuk menganalisis data yang diperoleh. Melalui pelaksaan program ini diharapkan akan menghasilkan kalangan pelajar yang dapat memaksimalkan dampak positif dari penggunaan internet yang sehat dan aman dan meminimalkan dampak negatif berinternet sehingga terciptanya kalangan pelajar dan masyarakat yang cerdas dan kritis kedepannya.
Co-Authors -, shirley angelina Budi Harsono Dea Fanny Desiana Desiana, Desiana Eka Prasetya Nazara Feronica, Feronica Hadianto Hadianto Hadianto, Hadianto Jenny Edly Sunyoto Julianti Julie Tryany Misnawati Misnawati Rendy Diaz Hilrian Riksen Sitorus Selvia Selvia Shella Shella Sherly Celia Natalia Sherly Sherly Silvia Sodia Sumantri Sumantri Sumantri, Sumantri Tamara, Klesia Viona Frederica Widya Wulandari Widya Wulandari. R Yulias Hidayah Yulinar Yulinar