Article Per Year (5 Year)
p-Index From 2020 - 2025
0.61
P-Index
This Author published in this journals
All Journal Profit: Jurnal Manajemen, Bisnis dan Akuntansi Akuntansi Pajak dan Kebijakan Ekonomi Digital Jurnal Ilmiah Manajemen dan Akuntansi
Surenggono Surenggono
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Other

Published : 3 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 3 Documents
Search

 1 
Pengaruh Fraud Triangle terhadap Kemungkinan Kecurangan Pelaporan Keuangan Sektor Infrastruktur yang Terdaftar di Bursa Efek Indonesia Tahun 2020–2022 Surenggono Surenggono; Lilik Mardiana
Profit: Jurnal Manajemen, Bisnis dan Akuntansi Vol. 3 No. 4 (2024): Profit : Jurnal Manajemen, Bisnis dan Akuntansi
Publisher : UNIVERSITAS MARITIM AMNI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/profit.v3i4.2898

Abstract

This research identifies four independent variables: external pressure (proxied by leverage), financial targets (proxied by ROA), supervisory ineffectiveness (proxied by BDOUT), and auditor turnover. The results of the analysis show that external pressure has a significant negative influence on financial statement fraud, where the higher the external pressure, the greater the possibility of fraud occurring. On the other hand, financial targets and supervisory ineffectiveness do not show a significant influence on financial statement fraud. Changing auditors also has no effect on fraud, because companies tend to change auditors to comply with regulations, not to avoid fraud detection. This research provides an important contribution to the understanding of the factors that influence financial statement fraud, as well as implications for management and supervisors to increase transparency and accountability in financial reports. Recommendations for further research include the use of qualitative methods and exploration of other variables that can influence financial statement fraud.
Pengaruh Pengetahuan Akuntansi, Modal Usaha, dan Lama Usaha terhadap Keberhasilan Usaha UMKM di Kecamatan Tandes, Kota Surabaya Surenggono Surenggono; Lilik Mardiana
Akuntansi Pajak dan Kebijakan Ekonomi Digital Vol. 2 No. 3 (2025): Akuntansi Pajak dan Kebijakan Ekonomi Digital
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/apke.v2i3.1360

Abstract

This study aims to analyze the influence of accounting knowledge, business capital, and business length on the success of micro, small, and medium enterprises (MSMEs) in Tandes District, Surabaya City. The background of this research is based on the importance of financial management skills, sufficient capital availability, and business experience in supporting the sustainability and growth of MSMEs. This study uses a quantitative approach with primary data obtained through the distribution of questionnaires to MSME actors who are registered and domiciled in Tandes District. The sample criteria include fostered MSME actors who have been running their businesses for at least three years and marketing their own products. The number of respondents who were successfully collected in this study was 105 people. The data analysis technique used was multiple linear regression analysis with the help of SPSS software version 23.0. The results of the study show that the variables of accounting knowledge, business capital, and business duration simultaneously or partially have a positive and significant effect on the success of MSME businesses in Tandes District. Accounting knowledge helps business actors in managing finances and recording transactions systematically. Adequate business capital is an important factor in business development and increasing production capacity. Meanwhile, the length of the business reflects the accumulation of experience and practical knowledge that can improve managerial efficiency and effectiveness. Thus, these three variables have a strategic role in increasing the success of MSMEs. This finding provides an implication that MSME empowerment programs should be focused on improving accounting literacy, wider access to capital, and long-term business assistance. Local governments and related institutions can take these results into consideration in designing policies that support the sustainable growth of MSMEs.
PENGARUH CORPORATE SOCIAL RESPONSIBILITY, GOOD CORPORATE GOVERNANCE,  INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN PERUSAHAAN(STUDI PADA PERUSAHAAN MANUFAKTUR SUB INDUSTRI MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2021-2023) Ariyanto Adi Santoso; Surenggono Surenggono
Jurnal Ilmiah Manajemen dan Akuntansi Vol. 2 No. 6 (2025): November : Jurnal Ilmiah Manajemen dan Akuntansi
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/crfmh138

Abstract

This study examines the influence of Corporate Social Responsibility (CSR), Good Corporate Governance (GCG), and Intellectual Capital (IC) on the financial performance of manufacturing companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange in 2021-2023. Using a quantitative approach, this study employed purposive sampling to determine the research sample, resulting in a total of 22 companies. Multiple linear regression analysis was applied as the analytical technique to analyze financial performance through Return on Assets (ROA). The results show that CSR, GCG, and IC simultaneously and significantly affect ROA. However, partially, CSR and GCG do not significantly affect ROA, while IC significantly affects ROA. This research provides empirical evidence on the importance of IC compared to CSR and GCG in boosting financial performance in food and beverage companies. It also provides insights for managers on how to prioritize IC while maintaining GCG and CSR practices to support sustainable company growth.
Co-Authors Ariyanto Adi Santoso Lilik Mardiana