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All Journal Jurnal Akuntansi Multiparadigma Riset Akuntansi dan Keuangan Indonesia Akuisisi : Jurnal Akuntansi International Journal of Artificial Intelligence Research Jurnal EMT KITA Jurnal Akuntansi STIE Muhammadiyah Palopo Journal of Economic, Bussines and Accounting (COSTING) SENTRALISASI Jesya (Jurnal Ekonomi dan Ekonomi Syariah) YUME : Journal of Management Iqtishoduna: Jurnal Ekonomi Islam EAJ (ECONOMICS AND ACCOUNTING JOURNAL) International Journal of Economics, Business and Accounting Research (IJEBAR) Jurnal Ilmiah Edunomika (JIE) Community Engagement and Emergence Journal (CEEJ) RESLAJ: RELIGION EDUCATION SOCIAL LAA ROIBA JOURNAL Jurnal Revenue : Jurnal Ilmiah Akuntansi Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Journal of Advanced Sciences and Mathematics Education Journal of Accounting and Finance Management (JAFM) Proceeding ISETH (International Summit on Science, Technology, and Humanity) Mamangan Social Science Journal Innovative: Journal Of Social Science Research Jurnal Nirta: Studi Inovasi IIJSE Majapahit Journal of Islamic Finance dan Management Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Majapahit Journal of Islamic Finance dan Management Riset Akuntansi dan Keuangan Indonesia
Banu Witono, Banu
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Religion Agriculture, Biological Sciences & Forestry Humanities Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Physics Public Health Social Sciences Other

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Does Financial Distress Contribute as an Intermediary Factor in Detecting Financial Statement Fraud ? Saputra, Aditya Danang; Witono, Banu; Zulfikar, Zulfikar
SENTRALISASI Vol. 13 No. 2 (2024): Sentralisasi
Publisher : Universitas Muhammadiyah Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33506/sl.v13i2.3230

Abstract

This study aims to investigate whether financial distress acts as an intermediary factor in detecting fraudulent financial statements in manufacturing companies listed on the Indonesia Stock Exchange. The purposive sampling method was used to select 105 manufacturing companies during the period 2017-2021. The analysis was conducted using the Outer Smart PLS model to evaluate the relationship between auditor turnover, board turnover, financial targets, ineffective supervision, capability, and financial distress on financial statement fraud. The results confirmed that there was no significant influence between capacity, board turnover, financial targets, ineffective supervision, and financial distress on financial statement fraud. In addition, financial distress also does not mediate the effect of other variables on financial statement fraud. This approach reflects the ethical philosophy in the study that emphasizes honesty, integrity, and transparency in corporate financial reporting. These results highlight the importance of effective supervisory strategies and strong internal controls in preventing and detecting financial statement fraud, regardless of the company's financial distress. This study contributes by exploring the role of financial distress in detecting financial statement fraud. For future research, it is important to investigate additional factors that influence fraud and develop more effective monitoring strategies. Contingency theory emphasizes the importance of contextual factors in organizational management, while Fraud theory pays attention to the motives and driving factors behind fraudulent behavior.
PENGARUH PENERAPAN AKUNTANSI BERBASIS AKRUAL, GOOD GOVERNANCE, DAN PENGAWASAN PENGELOLAAN KEUANGAN TERHADAP PENCEGAHAN FRAUD PADA KEUANGAN DAERAH Nafisah, Maya Yulia; Witono, Banu
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 5 No. 1 (2024): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v5i1.392

Abstract

This study aims to analyze the effect of accrual-based accounting implementation, good governance, and financial management supervision on fraud prevention in regional finances. This research method is quantitative with the type of causality research. The data collection technique used by researchers in this study was a questionnaire method.  The population in this study were subjects related to the research that the authors conducted at the secretariat of the Surakarta Privy Council. The sampling criteria set are employees or structural officials of the finance department who are in the secretariat of the Surakarta Keresidenan council. The sampling technique used is purposive sampling technique. The data source used by this researcher is primary data. Data analysis techniques are measured on a Likert scale using SPSS 20 software with data quality tests, classical assumption tests, and hypothesis testing. The results of this study are that the application of accrual-based accounting has a significant effect on fraud prevention both partially and simultaneously. Good governance has a significant effect on fraud prevention. Financial management supervision has no effect on fraud prevention
PENGARUH MANAJEMEN LABA, GOOD CORPORATE GOVERNANCE, BIAYA OPERASIONAL PENDAPATAN OPERASIONAL (BOPO) TERHADAP KINERJA KEUANGAN PERUSAHAAN CONSUMER NON-CYCLICALS YANG TERDAFTAR DI BEI Riskasari, Annisa; Witono, Banu
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 5 No. 1 (2024): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v5i1.408

Abstract

The research aims to examine the influence of Earning Management, Good Corporate Governance, Operational Costs and Operating Income (BOPO) on the Financial Performance of Non-Cyclicals Consumer Companies listed on the Indonesia Stock Exchange (IDX) for the 2020-2022 period. This research method uses a quantitative approach with a type of causality research. The data source used in this research in secondary data. The data collection method applied in this research is non-participant observation. The population in this study are non-cyclicals consumer companies listed on the Indonesia Stock Exchange (IDX) for the 2020-2022 period. The sampling technique in this research uses purposive sampling technique by applying sample criteria. Data analysis techniques use descriptive statistical analysis, classical assumption test, multiple linear regression analysis, coefficient of determination ( ), F statistical test and t statistical test. The result of this research show that earning management, independent commissioner, audit committee, board of directors and operational cost and operating income (BOPO) simultaneously have a significant effect on the companies financial performance. Partially earning management has an effect on the companies financial performance, independent commissioner have an effect on the companies financial performance, the board of directors has no effect on the companies financial performance, the audit committee has no effect on the companies financial performance and operational cost and operating income (BOPO) have an effect on the companies financial performance
Purchase Intention Model of Generation Z to Enhance Awareness of Green Products Consumptions Sari, Shinta Permata; Witono, Banu; Fatwasari Soeratno Putri; Gehad Mohammed Sultan Saif
Riset Akuntansi dan Keuangan Indonesia Vol. 9 No. 2 (2024): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v9i2.6206

Abstract

The increased world population makes the carrying capacity of nature even heavier and leads to various environmental problems. Consumption of green products is one of the solutions to overcome environmental problems. Based on previous research, people still perceive green products as having lower quality with higher prices than conventional products, so it becomes a barrier for companies or industries to identify how to develop marketing strategies for green products. This study aims to determine how consumers, especially Generation Z in Indonesia, construct green purchase intention by examining the impact of consumption value, the mediating effect of utility, and the moderating effect of price-related judgment (materialism and value consciousness). There are 266 Indonesian Generation Z used as respondents in this study. This study is analyzed by using Smart PLS 4.0 application. The results show that functional value, social value, and experiential value positively and significantly affect acquisition utility and transaction utility, acquisition utility positively and significantly affect transaction utility, acquisition utility and transaction utility positively and significantly affect green purchase intention, materialism orientation does not moderate functional value and experiential value on transaction utility, value consciousness moderates social value on transaction utility, and value consciousness does not moderate functional value and experiential value on transaction utility.
Pengaruh Kualitas Audit, Kinerja Keuangan, dan Kepemilikan Manajerial terhadap Kondisi Financial Distress Nugroho, Aditya Arif; Witono, Banu
YUME : Journal of Management Vol 7, No 2 (2024)
Publisher : Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/yum.v7i2.6591

Abstract

Financial distress adalah gambaran perusahaan yang berada pada kondisi ketidakmampuan menyelesaikan kewajibannya atas kebingungan keuangan perusahaannya. Penelitian ini bertujuan untuk menganalisis pengaruh kualitas audit, kinerja keuangan, dan kepemilikan manajerial terhadap kondisi financial distress. Populasi dalam penelitian ini diperoleh dari data perusahaan tekstil dan garmen yang menerbitkan laporan keuangan dan laporan tahunan di Bursa Efek Indonesia (BEI) dan website resmi perusahaan periode 2014-2021. Teknik pengambilan sampel yang digunakan pada penelitian ini adalah purposive sampling. Metode pengambilan sampel menggunakan purposive sampling. Hasil penelitian memberikan bukti empiris bahwa hasil penelitian dapat disimpulkan bahwa kualitas audit, dan kepemilikan manajerial tidak berpengaruh terhadap financial distress, sedangkan likuiditas, leverage, profitabilitas berpengaruh terhadap financial di stress pada perusahaan Tekstil dan Garmen tahun 2014-2021 yang terdaftar pada Bursa Efek Indonesia Periode 2014-2021.Kata Kunci: financial distress, kualitas audit, kepemilikan manajerial, likuiditas, leverage, profitabilitas
Analisis Fraud Hexagon Terhadap Kecurangan Laporan Keuangan (Studi Empiris Pada Perusahaan Lq 45 Yang Terdaftar Di Bursa Efek Indonesia Periode 2018-2022) Anshor, Zaky; Witono, Banu
YUME : Journal of Management Vol 7, No 1 (2024)
Publisher : Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/yum.v7i1.6436

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh fraud hexagon terhadap kecurangan laporan keuangan pada perusahaan LQ 45 yang terdaftar di Bursa Efek Indonesia periode 2018-2022. Fraud hexagon pada penelitian ini diproxykan menjadi financial stability, financial target, external pressure, nature of industry, ineffective monitoring, auditor change, director change, political connection, dan proyek dengan pemerintah. Metode yang digunakan dalam penelitian ini adalah metode penelitian kuantitatif, jumlah sampel yang digunakan sebanyak 100 sampel. Metode pengambilan sampel menggunakan purposive sampling. Analisis data melibatkan analisis statistik deskriptif, uji normalitas, uji multikolineritas, uji heteroskedastisitas, uji autokorelasi, model regresi berganda, uji T, uji F, dan uji R2. Hasil uji T menunjukkan bahwa financial stability (X1), financial target (X2), external pressure (X3), nature of industry (X4), auditor change (X6), director change (X7), political connection (X8), dan proyek dengan pemerintah (X9) tidak berpengaruh terhadap kecurangan laporan keuangan, sedangkan variabel ineffective monitoring (X5) berpengaruh terhadap kecurangan laporan keuangan.Kata Kunci: Fraud Hexagon, Kecurangan Laporan Keuangan
Pengaruh Independensi Auditor, Audit Tenure, Fee Audit, Rotasi Kap, dan Ukuran Kap Terhadap Kualitas Audit Virginia Asmoro Putri, Riezha; Witono, Banu
Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Vol 8 No 1 (2025): Artikel Riset Januari 2025
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36778/jesya.v8i1.1961

Abstract

Tujuan penelitian ini ialah menganalisis pengaruh Independensi Auditor, Audit Tenure, Fee Audit, Rotasi KAP, dan Ukuran KAP terhadap Kualitas Audit (Studi Empiris Pada Perusahaan Manufaktur Sub Sektor Food and beverage Yang Terdaftar Di Bursa Efek Indonesia (BEI) Periode 2021-2023). Metode penelitian ini ialah kuantitatif. Populasi yang digunakan dalam penelitian ini adalah seluruh perusahaan manufaktur sub sektor food and beverage yang terdaftar di BEI periode 2021-2023. Dalam penelitian ini teknik pengambilan sampel menggunakan metode purposive sampling. Data yang digunakan dalam penelitian ini merupakan data sekunder. Metode analisis data penelitian ini menggunakan analisis statistik deskriptif dan analisis regresi logistik. Hasil penelitian ini ialah bahwa Independensi Auditor tidak berpengaruh terhadap kualitas audit. Audit Tenure tidak berpengaruh terhadap kualitas audit. Fee Audit tidak berpengaruh terhadap kualitas audit. Rotasi KAP tidak berpengaruh terhadap kualitas audit. Ukuran KAP berpengaruh terhadap kualitas audit.
Pengaruh Beban Pajak, Tunneling Incentive, Exchange Rate, Profitabilitas, Dan Leverage Terhadap Keputusan Transfer Pricing Muhammad Bagas Sandi Laksono; Witono, Banu
Jurnal Nirta : Inovasi Multidisiplin Vol 4 No 2 (2025): Jurnal Nirta : Studi Inovasi
Publisher : Nirta Learning Centre

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61412/jnsi.v4i2.166

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Beban Pajak, Tunneling Incentive, Exchange Rate, Profitabilitas, dan Leverage terhadap keputusan transfer pricing pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) pada periode 2019-2023. Metode yang digunakan adalah pendekatan kuantitatif dengan teknik purposive sampling pada perusahaan yang memenuhi kriteria tertentu. Hasil penelitian menunjukkan bahwa Beban Pajak dan Exchange Rate tidak berpengaruh signifikan terhadap transfer pricing, Tunneling Incentive berpengaruh negatif, Profitabilitas tidak berpengaruh, sedangkan Leverage berpengaruh negatif terhadap transfer pricing. Penelitian ini memiliki keterbatasan, yaitu terbatas pada sektor manufaktur dan periode yang pendek. Oleh karena itu, disarankan untuk memperluas penelitian pada sektor lain dan memperpanjang periode penelitian untuk memperoleh gambaran yang lebih komprehensif. Peneliti selanjutnya juga disarankan untuk mengeksplorasi variabel lain yang dapat mempengaruhi transfer pricing, baik secara eksternal maupun internal.
Integration Model: Intellectual Capital and Financial Risk to Improve Financial Performance of Conventional Banks in Indonesia Muuna, Adellya Nihayatul; Bawono, Andy Dwi Bayu; Witono, Banu
Proceeding ISETH (International Summit on Science, Technology, and Humanity) 2024: Proceeding ISETH (International Summit on Science, Technology, and Humanity)
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/iseth.5380

Abstract

Purpose: Conventional Banks are banks that have large credit growth in Indonesia. Conventional Bank credit grew by an average of 7.99% per year during 2015-2020. The continuous occurrence of non-performing loans is one of the main causes of the failure of the banking system. During the global Covid-19 pandemic crisis, banks had to face internal problems, namely the many cases of customer money loss and after the Covid-19 pandemic, banking risks were still not completely normal. This study develops previous research by adding the Risk Profile variable, using different indicators in measuring liquidity risk variables and focusing research on conventional banking to assess relevant financial performance. Methodology: This study uses a quantitative method. This study uses secondary data taken from the annual reports of each company in the financial ratio table. The sampling used by the researcher is Purposive Sampling. The population used is conventional banks listed on the IDX in 2020-2023. The total number of banking companies registered during the 2020-2023 period was 43 banks. The sample in this study was obtained as many as 88 consisting of 22 conventional banking companies. The data analysis technique in this study used multiple linear regression analysis with classical assumption tests in the form of normality tests, multicollinearity tests, heteroscedasticity tests, and autocorrelation tests with SPSS 25 analysis tools. As well as hypothesis testing with F tests and t tests. Results: Intellectual capital as measured by Human Capital Efficiency (HCE) has a significant negative effect on financial performance with a significance value of 0.000, the beta value shows a negative value, and with the HCE t-count value (-5.271) which is smaller than the t-table value (-1.98932). Capital Employee Efficiency (CEE) has a significant positive effect on financial performance with a significance level value of 0.013 and the CEE t-count value (2.539) is greater than the t-count (1.98932). Structural Capital Efficiency (SCE) and Loan to Deposit Ratio (LDR) do not affect financial performance because the t-count value of SCE (0.894) t-table value (-1.98932), the significance value of SCE and LDR is greater than 0.05, respectively, namely SCE (0.374) and LDR (0.345). Meanwhile, credit risk as measured by Non Performing Loan (NPL) has a significant positive effect on BOPO with the t-count value of NPL (3.465) which is greater than the t-table value (1.98932) and the significance value of 0.005 is less than 0.05. The independent variables simultaneously have a significant effect on BOPO because the F count value (28.924) exceeds the F table value (2.324) and the significance level (0.000) is lower than the alpha threshold set (0.05). Applications/Originality/Value This study recommends are used as input for companies in an effort to maximize the potential of intangible assets owned by the company and risk management in managing financial ratios and bank asset quality to improve the efficiency of banking financial performance to maintain banking sustainability. The difference between this research and previous research is the addition of the Credit Risk variable, using different indicators in measuring the financial performance variable, and placing financial technology as a moderating variable, as well as focusing the research on conventional banking for relevant financial performance assessments.
DETERMINASI UKURAN PERUSAHAAN, PROFITABILITAS, LEVERAGE DAN LIKUIDITAS TERHADAP PENGHINDARAN PAJAK Fitriya Diah Pramesthi; Witono, Banu
JURNAL ILMIAH EDUNOMIKA Vol. 9 No. 1 (2025): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Indonesia as a developing country relies heavily on tax revenue to support the state budget. Tax avoidance practices, including through increasing corporate debt (thin capitalization), cost the state hundreds of billions of rupiah every year. For example, around 40% of palm oil companies are suspected of not paying taxes according to regulations. Although the size of palm oil plantations has increased, tax revenues have declined. Government efforts such as the 2016 tax amnesty program aim to address tax violations, but also show recognition of corporate non-compliance. Tax avoidance is often done with planning that remains legal but reduces tax liabilities. One method of measuring this practice is CETR (Cash Effective Tax Rate). A low CETR value indicates high tax avoidance. With policy improvements and increased compliance, Indonesia's tax revenue is expected to increase significantly. This study aims to analyze company size, profitability, leverage, liquidity on tax avoidance. The object of this research is banking companies listed on the IDX for the period 2021-2023 with a sample of 35 companies. The method used in this research is quantitative research method in the form of causative. The results showed that company size and profitability have an effect on tax avoidance, while leverage and liquidity have no effect on tax avoidance.
Co-Authors Akromul Chitam, Muhamad Bahaudin Alam, Agev Fefy Bena Andy Dwi Bayu Bawono Annistysia, Rana Avi Anshor, Zaky Aprilia, Rani Ariani, Rina Kurnia Arifia, Annastasya Rizqi Arkan, Ahmad Nazhifa Baehaqi Cahyaningtyas, Dayinta Darma Saputra, Rizqi Dewita Puspawati Dwianto, Agus Erma Setiawati Eskasari Putri Fachry Abda El Rahman Fatchan Achyani Fatwasari Soeratno Putri Fitriya Diah Pramesthi Gehad Mohammed Sultan Saif Hammas, Muhamad Hargiyarto, Ibnu Malik Ika Diah Purwati Indradewa, Rhian Mahameru Rosy Rochmatullah Muhammad Bagas Sandi Laksono Muuna, Adellya Nihayatul Nafisah, Maya Yulia Ningrum, Alfian Indra Nugraha, Ammar Naufal Nugroho, Aditya Arif Nugroho, Ady Pamungkas, Putri Purwanti, Noer Indach Puspitasari, Dian Agustin Putra, Shafrudin Tri Adi Nugroho Radeva Yudi Mumtaza Rini, Lina Sekar Riskasari, Annisa Rita Wijayanti Romadhon, Faridh Akhirur Saputra, Aditya Danang Sekarningrum, Alifah Shinta Permata Sari Sujatmiko, Fajar Triyono Triyono Triyono Tunggalono, Gangsar Meymabuga Valifauzy, Annindi Galih Virginia Asmoro Putri, Riezha Wahyutari, Sherena Widowati Dian Permatasari Zulfikar Zulianty, Zahra Fatika