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All Journal Jurnal Dinamika Akuntansi Journal of Accounting and Investment Riset Akuntansi dan Keuangan Indonesia Jurnal Akuntansi dan Bisnis Journal of Accounting Research, Organization and Economics (JAROE) Riset Akuntansi dan Keuangan Indonesia
Eko Arief Sudaryono, Eko Arief
Universitas Sebelas Maret
Economics, Econometrics & Finance Social Sciences

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Pengaruh Computer Anxiety terhadap Keahlian Karyawan Bagian Akuntansi dalam Menggunakan Komputer (Survei pada Perusahaan Tekstil di Surakarta) Sudaryono, Eko Arief; Astuti, Istiati Diah
Riset Akuntansi dan Keuangan Indonesia Vol 5, No 1 (2006): Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v5i1.3703

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Persepsi Mahasiswa Akuntansi terhadap Lingkungan Kerja Akuntan Publik (Survei pada Universitas Sebelas Maret Surakarta) Sudaryono, Eko Arief; Kuspiputri, Rulan
Riset Akuntansi dan Keuangan Indonesia Vol 3, No 2 (2004): Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v3i2.3485

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The Moderating Role of Corporate Governance on the Relationship between Political Connections and Tax Avoidance Widarjo, Wahyu; Sudaryono, Eko Arief; Sutopo, Bambang; Syafiqurrahman, Muhammad; Juliati, Juliati
Jurnal Dinamika Akuntansi Vol 13, No 1 (2021): March 2021
Publisher : Department of Accounting, Faculty of Economics, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v13i1.26359

Abstract

We analyze the influence of political connections on tax avoidance and the moderating role of corporate governance on the relationship between political connections and tax avoidance. The results of panel data regression analysis on 512 observations of manufacturing companies listed on the Indonesia Stock Exchange from 2014 to 2017 shows that political connections do not have a significant effect on tax avoidance. Furthermore, the results of the moderated regression analysis show that the effectiveness of corporate governance positively moderates the effect of political connections on tax avoidance. Although the results of this analysis indicate that a moderating effect on the effectiveness of corporate governance, but the direction of the regression coefficient is positive. Therefore, the second hypothesis in this study is rejected. The results of this study indicate that the corporate governance mechanism in the sample companies is still not optimal in reducing the level of tax avoidance.
Minat Mahasiswa Akuntansi dalam Mengikuti Pendidikan Profesi Akuntansi (Ppa) ditinjau dari Gender dan Status Akreditasi Program Studi Sudaryono, Eko Arief; P, Angger Tunggul; Setiawan, Doddy
Journal of Accounting and Investment Vol 6, No 2: July 2005
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (164.59 KB)

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This research aims to examine accounting students interest in joining professional accounting education based on gender and accreditation of the study program. Respondents of this research are final year accounting students in Solo, Yogyakarta and Semarang. We use anova test in this research. The results shows that: (1) there are no significant differences in accounting students’ interest in joining professional accounting education based on gender (2) there are significant differences in accounting students’ interest in joining professional accounting education based on the accreditation status of the study program (3) there are significant differences in accounting students’ interest in joining professional accounting education based on gender and the accreditation status of the study program simultaneously.
Tax Avoidance : Do Foreign Interests Have a Role? Nurcahya, Sifit Dwi; Setiawan, Doddy; Aryani, Y. Anni; Sudaryono, Eko Arief
Riset Akuntansi dan Keuangan Indonesia Vol. 9 No. 1 (2024): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v9i1.3636

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FDI may have beneficial effects on economic development. On the other hand, the presence of foreign investment leads to foreign interest, which has the potential to minimize tax burden by exploiting cross-border tax policy discretion. This study examines the influence of foreign interest on the tax avoidance practices of firms in Indonesia. This is quantitative research using a sample of firms listed in the IDX80 index with a financial reporting period of 2018-2021. The results of this study indicate that foreign ownership has a positive effect on tax avoidance. Meanwhile, the number of foreign commissioners and the number of foreign directors does not affect tax avoidance. Apart from contributing to the theory, this study is also a concern for the DGT in anticipating the risk of tax avoidance by foreign capital firms. Keywords: tax avoidance, foreign ownership, foreign board of commissioner, foreign board of director
Fostering Investment Efficiency in Indonesian Firms: Empirical Evidence and Recommendations for Future Research Risdiawan, Hanafi; Aryani, Y Anni; Setiawan, Doddy; Sudaryono, Eko Arief
Journal of Accounting Research, Organization and Economics Vol 7, No 2 (2024): JAROE Vol. 7 No. 2 August 2024
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jaroe.v7i2.36135

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Objective The purpose of this research is to review and examine the empirical evidence on investment efficiency in Indonesia.Design/methodology This research employs bibliographic analysis. This research utilizes 30 articles published between 2015 and 2023 in internationally recognized Scopus journals and nationally recognized Sinta 2 journals.Results This research identifies three categories of factors that impact investment efficiency namely financial, governance, and non-financial factors. Financial factors are essential in assessing investment effectiveness, while corporate governance factors can enhance a firm's investment decisions. Non-financial factors related to managerial personnel can also significantly impact a firm's investment efficiency. Future research on investment efficiency in Indonesia should incorporate diverse variables and external factors, conduct comparative studies with neighboring countries, and collaborate with industry stakeholders to bridge the gap between theory and practice.Research limitations/implications This research focuses primarily on analyzing the literature on investment efficiency in Indonesia by using charting the field method. This research adds to the literature on the various factors that affect the investment efficiency of firms.Novelty/Originality This research is the first to conduct a comprehensive literature review on investment efficiency in Indonesia. By systematically analyzing findings from various studies, this research offers a unique and thorough understanding of investment efficiency within the Indonesian context.
Carbon Emission Disclosure by Non-Financial Companies in Indonesia: A Perspective of Stakeholder Theory Widarjo, Wahyu; Sudaryono, Eko Arief; Kurniawati, Estetika Mutiaranisa; Putra, Adhitya Agri; Wibawa, Baskara Agung
Jurnal Akuntansi dan Bisnis Vol 24, No 1 (2024)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jab.v24i1.1209

Abstract

This study aims to examine the determinant factors of carbon emission disclosure in the perspective of stakeholder theory. Stakeholder theory is the most often use as literature in the carbon emission research. Most studies only capture the carbon emission disclosure based on stakeholder theory elements of economic performance and stakeholder power. This study examines comprehensively the perspective of stakeholder theory by considering economic performance, stakeholder power, and strategy posture. Research sample includes 67 non-financial companies listed on the Indonesian Stock Exchange 2017-2020. Data are accessed from annual report and sustainability report. Economic performance is measured by return on assets and return on equity. Stakeholder power is measured by managerial ownership and leverage. Strategy posture is measured by ISO certification and environmental costs. The result shows that stakeholder power (proxied by leverage) and strategy posture (proxied by ISO certification) have effects on carbon emission disclosure.
Co-Authors Angger Tunggul P, Angger Tunggul Astuti, Istiati Diah Bambang Sutopo Doddy Setiawan Juliati, Juliati Kurniawati, Estetika Mutiaranisa Kuspiputri, Rulan Muhammad Syafiqurrahman Nurcahya, Sifit Dwi Putra, Adhitya Agri Risdiawan, Hanafi Wahyu Widarjo, Wahyu Wibawa, Baskara Agung Widarjo, Wahyu Y. Anni Aryani