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All Journal Jurnal Reviu Akuntansi dan Keuangan Journal The Winners Binus Business Review Owner : Riset dan Jurnal Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Indonesian Journal of Multidisciplinary Science Fokus Bisnis: Media Pengkajian Manajemen dan Akuntansi
Gatot Soepriyanto, Gatot
Universitas Bina Nusantara
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Public Health Social Sciences Other

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Penerapan IFRS Dan Pengaruhnya terhadap Keterlambatan Penyampaian Laporan Keuangan: Studi Empiris Perusahana Manufaktur di Bursa Efek Indonesia Periode Tahun 2008-2010 Margaretta, Stepvanny; Soepriyanto, Gatot
Binus Business Review Vol 3, No 2 (2012): Binus Business Review
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/bbr.v3i2.1370

Abstract

There are several factors that affect the companys delay in submitting the financial statements are often referred to as Audit Delay, among others IFRS (International Financial Reporting Standards), firm size, profitability, size public accounting firm, audit opinion, and complexity. One factor that is quite prominent is the application of IFRS that have not been uniform across all companies in Indonesia. It could also lead to Audit Delay. Firm size theoretically means companies bigger scale required to submit financial reports on time. As for profitability, KAP size, and complexity of the audit opinion is also decent enough to be considered as one of the influential factors on Audit Delay. The results of this study indicate that the application of IFRS, profitability, size KAP, audit opinion, and complexity does not have a significant impact on the delay for submission of financial statements. Finaly, a factor that leads to significant effect of time delay submission of financial statements is the size of the company.
Analysis of The Implementation of UEFA Financial Fair Play: A Case Study on Arsenal and Machester United Football Club Sendy, Sendy; Soepriyanto, Gatot; Sari, Nuraini
Binus Business Review Vol 5, No 1 (2014): Binus Business Review
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/bbr.v5i1.1202

Abstract

This study aims to analyze the implementation of UEFA Financial Fair Play (FFP) to European football clubs. Research is conducted based on Arsenal and Manchester United football clubs financial statements for 2010-2012. The study uses financial simulation to test whether the two England-based club are able to meet the UEFA FFP rules. Analyses were also conducted on the financial performance ratios of both clubs and their effects on the implementation of the UEFA FFP. The result is the two clubs can meet the standard provisions for the implementation of UEFA FFP. In the assessment of financial performance, Arsenal have a slightly better financial ratios than Manchester United. Performance aspects of profitability and solvency became an issue in the implementation of UEFAs FFP, related with debt holdings and high salaries that owned by both clubs.
Pengaruh Pergantian Auditor dan Kualitas Audit terhadap Opini Audit Going Concern: Studi Empiris Perusahaan Manufaktur di Bursa Efek Indonesia Djunaidi, Arlen; Soepriyanto, Gatot
Binus Business Review Vol 4, No 1 (2013): Binus Business Review
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/bbr.v4i1.1416

Abstract

This study aims to analyze the effect of auditor switching and audit quality on going concern audit opinion in listed manufacturing companies of the Indonesia Stock Exchange (BEI) in the year 2006 to 2008. Auditor switching was marked by a change to the Public Accountant firms (KAP) who perform the audits or companies used the services of an auditor different than before. Audit quality is proxied by the scale of the BigFour auditors or non-Big Four. Going-concern audit opinion is the explanation given by the auditor if there is any doubt regarding the ability of the company to survive in the future. This study used 70 samples out of 452 populations, using purposive sampling technique in which the main criterion is the sample company received going-concern audit opinion in the year preceding the auditor switched. Results of the study showed that the change of auditors and audit quality is not a factor in determining going concern audit opinion of the company.
Faktor-Faktor yang Mempengaruhi Variasi Tarif Pajak Efektif Perusahaan: Studi Terhadap Perusahaan yang Terdaftar di BEI Tahun 2002 – 2006 Soepriyanto, Gatot
Binus Business Review Vol 2, No 2 (2011): Binus Business Review
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/bbr.v2i2.1244

Abstract

This paper analyzes the determinants of variability in corporate effective tax rates (ETRs) in a multivariate framework, using 2002 – 2006 Indonesian listed companies’ micro-level data. Specifically, I examined the association between effective tax rates (ETRs), firm size and variable proxying for firm’s capital structures and asset mix while controlling from profitability. This study’s present evidence that ETRs are associated with the asset mix (level of capital intensity and inventory intensity) and return on assets. However, results also show that ETRs are not associated with size and firm’s capital structure. Additionally, I controlled industry membership in sensitivity analysis because these firm specific characteristics might differ systematically by industry. To ensure the robustness of the result, diagnostic check was also performed. Related to the 2008 tax law amandement, this research can contribute to tax authority in order to identify firms that still have the potential to pay more taxes by looking at their capital intensity and inventory intensity. 
Evaluasi Pengungkapan Laporan Keuangan Daerah di Situs Internet: Studi pada Pemerintah Daerah Indonesia Soepriyanto, Gatot; Aristiant, Restya
Binus Business Review Vol 2, No 1 (2011): Binus Business Review
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/bbr.v2i1.1123

Abstract

The purpose of this study was to determine the extent of financial statement disclosure displayed on the website of local government in the years 2009-2010. The research method used is bibliography study and field study through the Internet. We found 2 types of financial information presented in the website, namely the information of financial statements and other financial information. There are 57 local governments that provide financial information from 392 local governments’ website. The 57 local government web sites, only nine local governments that provide information on its financial statements in accordance to SAP (Government Accounting Standards), while 40 local governments provide information on local government budgets (APBD) and 8 present the financial information other than financial statements according to SAP and budget information (APBD). These findings suggest that transparency and accountability of local governments related to the financial statements and other financial information on the website is still lacking. 
Optimalisasi Soft Skill Mahasiswa Akuntansi Universitas Bina Nusantara Melalui Effective Team Building: Pendekatan Eksperimental Noviyanti, Noviyanti; Soepriyanto, Gatot
Binus Business Review Vol 1, No 1 (2010): Binus Business Review
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/bbr.v1i1.1021

Abstract

This study aims to analyze the differences the methods of team forming between team members selected by their own without intervention from the lecturer, the team members selected by the students themselves with the intervention from lecturer for the next phase (McGraths model input phase), and designed team by lecturers with McGraths model application, the establishment of this methods to determine the most effective team. Research methodology used in this study is an experimental method that targeted students who are majoring in accounting through the course of Accounting Theory and Accounting Non-Profit in the whole semester 2008/2009 in Bina Nusantara University. The statistical methods employed are simple correlation, ANOVA, Welch, Brown-Forsythe and Tamhanes T. Our research find that the most effective method is the method of team forming with the application by lecturers with McGraths model, because the quality of the team performance leads the team into the formation of the same stage with other methods, but is able to reach the highest assignment values than other methods. In addition, the most important in forming an effective team is the quality of various inputs that will be included in the team. McGraths application model provides the opportunity for the students to be able to work with different partners, who may not know very close each other. Therefore this method can optimize student soft skills in teamwork. 
Faktor Penentu Pengungkapan Informasi Laporan Keuangan melalui Laman Internet: Studi Empiris pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Soepriyanto, Gatot; Dustinova, Dustinova
Binus Business Review Vol 3, No 1 (2012): Binus Business Review
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/bbr.v3i1.1317

Abstract

The study aims to investigate the factors affecting companies to disclose financial statement information through internet (internet financial reporting). Assessment of the disclosure uses 29 criteria as used by Abdelsalam et al (2007). The method of testing hypotheses in this study is the linear regression method by comparing the extensive disclosure of financial statements on the internet as the dependent variable and type of industry, firm size, profitability, leverage levels and types of auditors as independent variables. Through the observation 69 listed companies in the KOMPAS100 directory, the study concluded that 59.17% of companies meet the criteria for such disclosure made by Abdelsalam et al (2007). Consistent with some previous studies, factors that play an important role on the level of disclosure is the companys size and corporate profitabilty.
Firms` Participation in Tax Amnesty Program Engaged in Financial Reporting Manipulation: An Empirical Evidence from Listed Companies in Indonesia Soepriyanto, Gatot; Indra, Yanto; The, Olivia; Zudana, Arfian
Journal the Winners: Economics, Business, Management, and Information System Journal Vol 20, No 2 (2019): The Winners
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/tw.v20i2.5616

Abstract

The research investigated the relation between firms participated in tax amnesty programs and their tendency to manipulate financial statements. The research explored some unique research settings during Indonesia’s tax amnesty period in 2016-2017. To examine the association, the researchers employed Beneish’s M-Score model to categorize the firm’s tendency to manipulate its financial statements. As the test variable, it classified the firm’s participation in the tax amnesty program with a dummy variable, 1 if the firm participated, and 0 otherwise. To control the variations in financial statements manipulation, it also included firm size, leverage, and profitability in our empirical model. Based on the sample of 796 firm-year observations in the Indonesian Stock Exchange (IDX) from the 2012-2017 period, it is found some evidence that firms participate in tax amnesty programs do not engage in financial statements manipulation. Further analysis of the corporate tax avoidance measures shows that those firms do not engage in tax avoidance activities either. The results suggest that firms participate in the tax amnesty programs are not necessary ‘bad firms’, and they just participate as a ‘symbolic’ gesture to get some indirect benefits of the program.
INDONESIAN LISTED FIRMS, CORPORATE TAX AVOIDANCE, AND TAX HAVEN: EVIDENCE FROM THE ICIJ OFFSHORE LEAKS DATABASE Soepriyanto, Gatot; Zudana, Arfian; Linggam, Priti Siwa
Jurnal Reviu Akuntansi dan Keuangan Vol 10, No 1: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1004.879 KB) | DOI: 10.22219/jrak.v10i1.10937

Abstract

This study aims to investigate the involvement of Indonesian firms in tax haven jurisdiction and their corporate tax avoidance activities. Employing Indonesian companies listed in the Indonesia Stock Exchange and the ICIJ Offshore Leaks Database from 2005-2016, this study found that Indonesian companies with tax haven operations as documented in the offshore database have a lower Cash Effective Tax Rate (CETR) and Book Effective Tax Rate (BETR) relative to companies which presumably are unrelated to tax haven jurisdiction based on the leaks data. The results indicate that the effect of having tax haven operations is the reduction of tax payments. Furthermore, as predicted, this study found evidence that companies with tax haven operations as indicated in the ICIJ Offshore Leaks Database have higher cash holdings compared to the counterparts. In this case, those companies also have lower leverage relative to the companies without tax haven operations. Additionally, we also found that firms involved in tax haven operations have a lower return on assets and capital expenditures compared to firms that are not established in a tax haven jurisdiction. In general, those results show that by having operations in tax havens, companies can generate higher cash tax savings to be used for their operations. The findings of this study are significant to identify the characteristics attached to companies with tax haven operations and extend previous literature studies by providing evidence on the characteristics of companies in developing countries which use tax haven operations.
Analisis sustainability peformance pada perusahaan di bursa efek indonesia sebelum dan selama Covid 19 Ahmad, Fia; Soepriyanto, Gatot
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 11 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (297.604 KB) | DOI: 10.32670/fairvalue.v4i11.1828

Abstract

This study aims to explore differences in performance between the period before Covid 19 and the period during Covid 19. This study uses financial reports and corporate sustainability reports in various industries listed on the IDX as research objects and uses the Wilcoxon test as a method that compares the period before Covid 19, namely 2018 - 2019 and the period during Covid 19 in 2020. The results showed that there was a significant decrease in economic performance of 16.37, a significant increase in performance. social and environmental are 10.39 and 72.47, respectively. This decline in economic performance occurred as a result of the implementation of social distancing, restrictions on travel and tourism, and the decline in people's purchasing power. On the other hand, these regulations lead to a decrease in electricity consumption in the Java Bali area and a decrease in air pollution, especially in Jakarta. Meanwhile, the increase in social performance occurred due to the widespread assistance from companies for the surrounding community, especially those dealing with Covid 19.
Co-Authors Ahmad, Fia Djunaidi, Arlen Dustinova, Dustinova Indra, Yanto Jauhari, Zaidan Ko, Nuryati Linggam, Priti Siwa Margaretta, Stepvanny Noviyanti Noviyanti, Noviyanti Nuraini Sari, Nuraini Restya Aristiant, Restya Sendy Sendy, Sendy The, Olivia Wibisono, Adrian Harry Zudana, Arfian