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KONFLIK KEPENTINGAN KLASIK BONDHOLDERS-SHAREHOLDERS DENGAN FRAME KONSERVATISME Cahyo Indraswono
Modus Vol. 34 No. 1 (2022): MODUS
Publisher : Faculty of Business and Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/modus.v34i1.5023

ABSTRACTConflicts of interest often occur in business conditions because there are many stakeholders in it. This study aims to further examine the classical conflict of interest between bondholders-shareholders in a conservatism frame. This research is interesting because the sample taken is a company indexed by the LQ45 index of the Indonesia Stock Exchange with a data observation period of 2016-2020. The choice of the LQ45 index is an indicator of actively traded companies with the highest market capitalization listed on the stock exchange, so that a reflection of conflict is expected to be seen in various industrial sectors. Bondholders are those who benefit when the company is not too aggressive in running its business. The purpose of the bondholder in business is to ensure the availability of payments that can occur and are sustainable for debt. Shareholders are the parties who benefit when the company has an optimal level of profit. However, these benefits are obtained by making loans with third parties from some of the assets owned. This conflict occurs when the availability of dividend payments to shareholders increases and the availability of payments on debt decreases, so that in various cases bondholders often make efforts to limit dividend payments. The company's profitability is the beginning of the bondholder-shareholder conflict of interest in accounting conservatism. The results obtained from this study: (1). The classic bondholders-shareholder conflict of interest has no effect on the conservatism frame; (2). The company's profitability has a positive effect on the conservatism frame. Keywords: conservatism frame; classical conflict of interest bondholders-shareholders; profitability; leverage; Return on Assets ABSTRAKKonflik kepentingan sering terjadi dalam kondisi bisnis karena banyaknya pemangku kepentingan berada di dalamnya. Penelitian ini bertujuan melihat lebih lanjut konflik kepentingan klasik antara bondholders-shareholders dalam bingkai konservatisme. Penelitian ini menjadi menarik karena sampel yang diambil adalah perusahaan terindeks indeks LQ45 Bursa Efek Indonesia dengan periode pengamatan data tahun 2016-2020. Pemilihan indeks LQ45 merupakan indikator perusahaan aktif diperdagangkan dengan kapitalisasi pasar tertinggi terdaftar di bursa saham, sehingga cerminan dari konflik diharapkan akan terlihat dari berbagai sektor industri. Bondholder merupakan pihak yang diuntungkan ketika perusahaan tidak terlalu agresif dalam menjalankan bisnisnya. Tujuan bondholder dalam bisnis adalah menjamin ketersediaan pembayaran dapat terjadi dan berkesinambungan terhadap utang. Shareholder merupakan pihak yang diuntungkan ketika perusahaan memiliki tingkat keuntungan yang optimal. Namun keuntungan tersebut didapatkan dengan cara melakukan pinjaman dengan pihak ketiga dari beberapa aset yang dimiliki. Konflik ini terjadi ketika ketersediaan pembayaran dividen bagi shareholder meningkat dan ketersediaan pembayaran atas utang menurun, sehingga dalam berbagai kasus bondholder sering melakukan upaya pembatasan dalam pembayaran dividen. Profitabilitas perusahaan merupakan awal dari konflik kepentingan bondholder-shareholder yang berada dalam konservatisme akuntansi. Hasil yang didapatkan dari penelitian ini: (1). Konflik kepentingan klasik bondholders-shareholders tidak berpengaruh terhadap frame konservatisme; (2). Profitabilitas perusahaan berpengaruh positif terhadap frame konservatisme. Kata kunci: frame konservatisme; konflik kepentingan klasik bondholders-shareholders; profitabilitas; leverage; Return on Assets

DEVELOPMENT OF SIBHOTIK MOTIF DESIGNS, ACCOUNTING BOOKKEEPING AND DIGITAL MARKETING IN SMALL AND MEDIUM-SIZED ENTERPRISES (SMEs) Hatta, Atika Jauharia; Kusumawati, Toyibah; Marwanta, Y. Yohakim; Indraswono, Cahyo; Kurniawati, Anggreni Dian
Jurnal Kreativitas dan Inovasi (Jurnal Kreanova) Vol 5 No 2 (2025)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/kreanova.v5i2.6995

The aim of this community service is to improve the capabilities of the Wijayakusuma batik group SMEs in developing shibotik motif designs, accounting bookkeeping for recording transactions, and digital marketing using internet websites. This SME is in Ngandong village, Gantiwarno subdistrict, Klaten, chaired by Ms. Wijayanti. This group has several priority problems that must be resolved, including: fabric motif designs that are still monotonous and less attractive, bookkeeping that does not exist or financial records are still very simple, and marketing that is still traditional, namely only by word of mouth. The solution then provided by the community service to overcome this problem was to provide batik design training on shibori which is known as Shibotik, simple accounting bookkeeping training for SMEs either manually or simply computerized, as well as internet website development and training for marketing. The method approach applied is participatory training and supervision, partners will always be involved in every activity process. The output that has been achieved in this service is batik motifs applied to shibori, a simple accounting system for SMEs, and an internet website for marketing. With this training, partners are expected to have good skills and abilities in financial management, production and marketing.

IMPLEMENTASI SISTEM INFORMASI AKUNTANSI PERSEDIAAN PADA UKM BATIK DI KLATEN: SEBUAH STUDI KASUS Hatta, Atika Jauharia; Muadzi, Galuh Rama; Indraswono, Cahyo; Marwanta, Y. Yohakim
AKUNTANSI DEWANTARA Vol 9 No 1 (2025): Vol 9 No 1 (2025): AKUNTANSI DEWANTARA VOL. 9 NO.1 APRIL 2025
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/ad.v9i1.18385

This study aims to analyze the condition of the inventory accounting system, making design and implement the Batik Tulis Kunayah accounting information system in Klaten Regency. The subjects of this research were the SME Batik Tulis Kunayah actors in Klaten Regency, with the research procedures used being observation, interviews, documentation and training. This study used data presentation methods, development models, and drawing conclusions for the data analysis techniques. The results of the study in the form of designing an inventory accounting information system will then be implemented by SME Batik Tulis Kunayah in its business as an effort to apply the digital marketing concept. The implementation of an inventory accounting information system in Batik Tulis Kunayah SME has enormous potential to increase efficiency, data accuracy and the quality of decision making. implementation of an inventory accounting information system for UKM Batik Tulis Kunayah have enormous potential to improve efficiency, data accuracy and the quality of decision making. By this information, various benefits such as process automation, error reduction, increased productivity, and data acquisition can be achieved regularly.

Do you know Company Value? It's Depend on Accounting Disclosure and Performance Environment: Evidence from Indonesian Country Saputro, Julianto Agung; Indraswono, Cahyo
KINERJA Vol. 26 No. 2 (2022): KINERJA
Publisher : Faculty of Business and Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/kinerja.v26i2.5765

This research is important to do to find out the factors that affect the firm value. Therefore, researchers want to examine the effect of ADCE and environmental performance on firm value. Researchers used the 2016 GRI standards to measure environmental performance. The results of this study are expected to add/strengthen empirical evidence regarding legitimacy theory and the triple bottom line concept as well as deepen knowledge about what factors can affect firm value, which can be used as additional references for research. in the future and hopes to add to the company's initiatives in preserving the environment. This study provides the following conclusions accounting disclosure Carbon emissions have a negative effect on firm value and environmental performance has a positive effect on firm value. This means that if the environmental performance of a company is getting better, it can increase the value of the company because investors will give a positive response by buying company shares so that it can increase share prices which have implications for increasing company value. For the government, if ADCE is made as a regulation, what must be considered is to provide a third party as a verifier in the calculation of carbon emissions so that the ADCE disclosed by the company can be trusted. For companies, if they want to disclose carbon information voluntarily, it is better to choose which information should be disclosed.

PENGARUH JUMLAH WAJIB PAJAK ORANG PRIBADI DAN BADAN TERHADAP PENERIMAAN PAJAK INDONESIA DENGAN KEPATUHAN PELAPORAN PAJAK SEBAGAI VARIABEL PEMODERASI Indraswono, Cahyo
Modus Vol. 31 No. 2 (2019): MODUS
Publisher : Faculty of Business and Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/modus.v31i2.2393

ABSTRACTThis study aims to examine the effect of the number of taxpayers on tax revenue for Indonesia's economic growth with taxpayer compliance as a moderating variable. One indicator in state revenue is the number of taxpayers contained in a country that is expected to be able to contribute to the state revenue. In a country with high taxpayer compliance, it is expected to be able to improve the relationship between the number of taxpayers and tax revenues for Indonesia's economic growth. This research was conducted at the Ministry of Finance of the Directorate General of Tax of the Republic of Indonesia (DGT RI). The Directorate General of Taxation as an entity that has authorization in tax regulation is expected to be able to enforce the law, especially in the field of taxation in order to increase state revenues as part of Indonesia's economic growth. Compliance with taxpayers on the taxation law is allegedly able to increase the influence between the number of taxpayers and tax revenue for economic growth. The hypotheses compiled in this study are: (H1) the number of taxpayers has a positive effect on tax revenue; (H2) that information technology has a positive effect on taxpayer satisfaction; (H3) satisfaction of taxpayers has a positive effect on tax compliance; (H4) law enforcement has a positive effect on tax compliance; (H5) tax compliance has a positive effect on the relationship between the number of taxpayers and tax revenue; and (H6) tax revenue has a positive effect on economic growth. The results of this study indicate that H1, H2, H5 and H6 are supported while H3 and H4 are not supported. Testing of the relationships between variables in this study uses secondary data contained in the annual report of the Directorate General of Tax of the Republic of Indonesia (DGT RI) in 2012-2015 by using multiple regression analysis. Research data used in covering data of all taxpayers located throughout Indonesia, including data of individual taxpayers, treasurers, and corporate taxpayers. Keywords: number of taxpayers; tax revenue; economic growth; taxpayer compliance ABSTRAK Penelitian ini bertujuan untuk menguji pengaruh jumlah wajib pajak orang pribadi dan badan terhadap penerimaan pajak untuk pertumbuhan ekonomi Indonesia dengan kepatuhan pelaporan pajak sebagai variabel pemoderasi. Salah satu indikator dalam penerimaan negara adalah jumlah wajib pajak yang terdapat dalam suatu negara yang diharapkan mampu memberikan kontribusi bagi penerimaan negara. Dalam suatu negara dengan kepatuhan wajib pajak yang tinggi diharapkan mampu meningkatkan hubungan antara jumlah wajib pajak dan penerimaan pajak untuk pertumbuhan ekonomi Indonesia. Penelitian ini dilakukan pada Kementerian Keuangan Direktorat Jenderal Pajak Republik Indonesia (DJP RI). Direktorat Jenderal Pajak sebagai badan yang memiliki otorisasi dalam regulasi perpajakan diharapkan mampu menegakkan hukum khususnya dibidang perpajakan guna meningkatkan penerimaan negara sebagai bagian dari pertumbuhan ekonomi Indonesia. Kepatuhan wajib pajak terhadap peraturan undang-undang perpajakan diduga mampu meningkatkan pengaruh antara jumlah wajib pajak dan penerimaan pajak untuk pertumbuhan ekonomi. Hipotesis yang disusun dalam penelitian ini adalah: (H1) Jumlah wajib pajak berpengaruh positif terhadap penerimaan pajak; (H2) Teknologi informasi berpengaruh positif terhadap kepuasan wajib pajak; (H3) Kepuasan wajib pajak berpengaruh positif terhadap kepatuhan pajak; (H4) Penegakan hukum berpengaruh positif terhadap kepatuhan pajak; (H5) Kepatuhan pajak berpengaruh positif terhadap pengaruh antara jumlah wajib pajak dengan penerimaan pajak; dan (H6) Penerimaan pajak berpengaruh positif terhadap pertumbuhan ekonomi. Hasil penelitian ini menunjukkan H1, H2, H5 dan H6 terdukung sedangkan H3 dan H4 tidak terdukung. Pengujian terhadap hubungan antar variabel dalam penelitian ini menggunakan data sekunder yang terdapat dalam laporan tahunan Direktorat Jenderal Pajak Republik Indonesia (DJP RI) tahun 2012-2015 dengan menggunakan multiple regression analysis. Data penelitian yang digunakan dalam meliputi data seluruh wajib pajak yang terdapat di seluruh Indonesia, meliputi data wajib pajak orang pribadi, bendahara, dan wajib pajak badan. Kata kunci: jumlah wajib pajak; penerimaan pajak; pertumbuhan ekonomi; kepatuhan wajib pajak

KONFLIK KEPENTINGAN KLASIK BONDHOLDERS-SHAREHOLDERS DENGAN FRAME KONSERVATISME Indraswono, Cahyo
Modus Vol. 34 No. 1 (2022): MODUS
Publisher : Faculty of Business and Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/modus.v34i1.5023

ABSTRACTConflicts of interest often occur in business conditions because there are many stakeholders in it. This study aims to further examine the classical conflict of interest between bondholders-shareholders in a conservatism frame. This research is interesting because the sample taken is a company indexed by the LQ45 index of the Indonesia Stock Exchange with a data observation period of 2016-2020. The choice of the LQ45 index is an indicator of actively traded companies with the highest market capitalization listed on the stock exchange, so that a reflection of conflict is expected to be seen in various industrial sectors. Bondholders are those who benefit when the company is not too aggressive in running its business. The purpose of the bondholder in business is to ensure the availability of payments that can occur and are sustainable for debt. Shareholders are the parties who benefit when the company has an optimal level of profit. However, these benefits are obtained by making loans with third parties from some of the assets owned. This conflict occurs when the availability of dividend payments to shareholders increases and the availability of payments on debt decreases, so that in various cases bondholders often make efforts to limit dividend payments. The company's profitability is the beginning of the bondholder-shareholder conflict of interest in accounting conservatism. The results obtained from this study: (1). The classic bondholders-shareholder conflict of interest has no effect on the conservatism frame; (2). The company's profitability has a positive effect on the conservatism frame. Keywords: conservatism frame; classical conflict of interest bondholders-shareholders; profitability; leverage; Return on Assets ABSTRAKKonflik kepentingan sering terjadi dalam kondisi bisnis karena banyaknya pemangku kepentingan berada di dalamnya. Penelitian ini bertujuan melihat lebih lanjut konflik kepentingan klasik antara bondholders-shareholders dalam bingkai konservatisme. Penelitian ini menjadi menarik karena sampel yang diambil adalah perusahaan terindeks indeks LQ45 Bursa Efek Indonesia dengan periode pengamatan data tahun 2016-2020. Pemilihan indeks LQ45 merupakan indikator perusahaan aktif diperdagangkan dengan kapitalisasi pasar tertinggi terdaftar di bursa saham, sehingga cerminan dari konflik diharapkan akan terlihat dari berbagai sektor industri. Bondholder merupakan pihak yang diuntungkan ketika perusahaan tidak terlalu agresif dalam menjalankan bisnisnya. Tujuan bondholder dalam bisnis adalah menjamin ketersediaan pembayaran dapat terjadi dan berkesinambungan terhadap utang. Shareholder merupakan pihak yang diuntungkan ketika perusahaan memiliki tingkat keuntungan yang optimal. Namun keuntungan tersebut didapatkan dengan cara melakukan pinjaman dengan pihak ketiga dari beberapa aset yang dimiliki. Konflik ini terjadi ketika ketersediaan pembayaran dividen bagi shareholder meningkat dan ketersediaan pembayaran atas utang menurun, sehingga dalam berbagai kasus bondholder sering melakukan upaya pembatasan dalam pembayaran dividen. Profitabilitas perusahaan merupakan awal dari konflik kepentingan bondholder-shareholder yang berada dalam konservatisme akuntansi. Hasil yang didapatkan dari penelitian ini: (1). Konflik kepentingan klasik bondholders-shareholders tidak berpengaruh terhadap frame konservatisme; (2). Profitabilitas perusahaan berpengaruh positif terhadap frame konservatisme. Kata kunci: frame konservatisme; konflik kepentingan klasik bondholders-shareholders; profitabilitas; leverage; Return on Assets

The Effect Of Audit Opinion, Reputation Of Public Accountant Firm, Audit Delay, Company Size, And Financial Distress On Auditor Switching Bagaskara, Kurniarga; Indraswono, Cahyo
Jurnal Ekonomi Balance Vol. 19 No. 1 (2023): June 2023
Publisher : Perpustakaan dan Penerbitan Unismuh Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jeb.v19i1.11111

This study aims to prove whether there is an effect of audit opinion, reputation of public accountant firm, audit delay, company size, and financial distress on auditor switching in the infrastructure, utilities, and transportation also healthcare sectors listed on the Indonesian Stock Exchange (IDX) in 2016-2019. In this study, company size variable is measured using natural logarithms and financial distress is measured using the debt-to-equity ratio (DER). The data obtained are in the form of financial reports that can be downloaded through the company’s official website and IDX’s official website, www.idx.co.id. The sample selection process was carried out using purposive sampling and obtained a sample of 21 companies with a period of 4 years. Hypothesis in this research are tested by logistic regression analytical method and probit model. The result of this study indicate that audit delay has a positive effect on auditor switching, while audit opinion, reputation of public accountant firm, company size, and financial distress has no effect on the auditor switching

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