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All Journal Jurnal Pendidikan Akuntansi (JPAK) Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) Jurnal Ekonomi, Manajemen, Akuntansi Jurnal Akuntansi Indonesian Journal of Accounting and Financial Technology (CRYPTO) Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan
Hendro Lukman
Universitas Tarumanagara
Economics, Econometrics & Finance Education Social Sciences Other

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 1 
Peranan Dewan Komisaris Terhadap Risk Disclosure Pada Perbankan Umum Di Indonesia Hendro Lukman; Anto Cahyadi
Jurnal Pendidikan Akuntansi (JPAK) Vol 11 No 2 (2023)
Publisher : Program Studi Pendidikan Akuntansi Fakultas Ekonomika dan Bisnis Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jpak.v11n2.p164-174

Abstract

Risk Disclosure in annual reports is needed for third parties to get a complete picture of the annual report and the company. One of those who play a role in the risk disclosure policy is the Board of Commissioners. This study aims to analyze the effect of the size of the Board of Commissioners, Independent Commissioners and Board of Commissioners Meetings on risk disclosure in public banking companies listed on the Indonesia Stock Exchange for the period 2017 – 2021. The research methodology used in this study is a quantitative method. Sampling using purposive sampling method. Valid data is 159 data from 35 general banking companies. Data were processed using multiple regression analysis using IBM SPSS version 25 software. The results showed that the size of the Board of Commissioners, Independent Commissioners, and Board of Commissioners Meetings had a positive effect on Risk Disclosure. The implication of this study is the role of shareholders in selecting and appointing members of the board of commissioners who have competency compatibility with the company's business so that they can provide clear information to stakeholders, as well as minimize the occurrence of information asymmetry between management and shareholders. In addition, investors can also use risk disclosure information to consider the company's business in the future.
Determinants Of Earning Persistence In Consumer Cyclicals Sector In Indonesia Hendro Lukman; Phebe Callista
JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Vol. 11 No. 1 (2024)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/jak.v11i1.6475

Abstract

Companies need income persistence in maintaining performance in the capital market. Income persistence will be a consideration for investors in making investment decisions. This study analyzes the factors of total accruals, real earnings management, cash flow volatility, and leverage that can affect income persistence in consumer cyclicals companies listed on the Indonesia Stock Exchange in 2017-2020. Sampling method with purposive sampling method. There were 42 samples that met the criteria. The analysis used multiple regression analysis which was processed using SPSS 22. The research showed that total accruals, cash flow volatility, and leverage had no effect on earnings persistence, but real earnings management showed an effect on income persistence. However, real earnings management showed effect on earnings persistence. The implication of this research is that every company must pay attention to these four factors in the current year so that it shows good and resilient corporate finance which can provide a positive signal for investors so that it increases the company's share price in the capital market.
Analisis Penerimaan Pembayaran Menggunakan QRIS bagi UMKM Michael Tanujaya; Hendro Lukman
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 3 No. 6: September 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v3i6.4978

Abstract

Perkembangan teknologi dalam era globalisasi memberikan dampak yang besar bagi perekonomian suatu negara, termasuk di Indonesia. Ini akan berdampak pada seluruh industry terutama golongan SMEs. Perkembangan UMKM di Indonesia memiliki andil yang besar pada perkembangan ekonomi sehingga jika keduanya digabung maka dampaknya akan sangat besar. Metode pengumpulan data dari penelitian ini menggunakan metode kualitatif dengan data primer dengan menyebarkan kuesioner digital. Penelitian ini menganalisa 109 data responden dari UMKM Jabodetabek. Temuan penelitian memperlihatkan bahwasannya effort expectancy, social influence dan facilitating conditions memiliki pengaruh signifikan sedangkan performance expectancy memiliki pengaruh insignificant. Implikasi dari penelitian ini dapat digunakan oleh pemerintah, perbankan dan pelaku UMKM sebagai basis dalam menentukan keputusan dalam pengadopsian QRIS.
Pengaruh Dewan Direksi Dan Komite Audit Terhadap Internet Finansial Reporting (IFR) Dalam Industri Perbankan Putri Kristherilla; Hendro Lukman
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 4 No. 1: November 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v4i1.5530

Abstract

Digitalisasi telah mengubah cara bank beroperasi, berinteraksi dengan pelanggan, dan menyediakan layanan keuangan. Penguraian laporan keuangan menggunakan internet ataupun web disebut dengan Internet Financial Reporting (IFR). Industri perbankan memiliki keunikan tersendiri dalam hal pelaporan keuangan. Penelitian ini bersifat deskriptif, dilakukan dengan pendekatan kuantitatif, serta memakai data sekunder sebagai sumber informasi. Hasil analisis regresi pada variable dewan direksi sebesar 1,236, yang artinya variabel dewan direksi memberikan pengaruh positif terhadap IFR. Hasil akhir penelitian searah dengan teori agensi, dimana menyebutkan bahwa Dewan Direksi yang menjalankan perannya secara efektif mampu mendorong manajemen dalam memaksimalkan akuntabilitas juga transparansi pada pelaporan keuangan. Sedangkan, hasil analisis regresi pada variabel komite audit sebesar 2,997, yang artinya variabel komite audit memberikan pengaruh positif kepada IFR. Ini menggambarkan pengawasan yang ketat dari Komite Audit berpotensi meningkatkan kualitas penyajian informasi keuangan.
Respon Harga Saham Transportasi Darat Terhadap Kenaikan Bahan Bakar Minyak Bersubsidi 2022 Hendro Lukman
Jurnal Akuntansi Vol. 15 No. 1 (2023): Vol 15 No 1 (2023)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v15i1.5555

Abstract

The policy of increasing the price of Subsidized Fuel Oil (subsidized fuel) will have animpact on the community, both directly and indirectly. For the society, the increase insubsidized fuel directly increases transportation expenditures, and indirectly throughincreases in goods and services. For companies, especially inland transportationcompanies, it has an impact on operating expenses and can reduce revenue. This research isan event study to see the effect of inland transportation companies’ share listed on theIndonesia Stock Exchange due to the announcement of the increase in subsidized fuel. Theresults of this event study showed that 1 day and 5 days before the announcement showed nodifference with 1 day and 5 days after the announcement of the increase in subsidized fuel.This study explains that inland transportation companies have anticipated that the stockmarket will not cause negative movements, it is because the government provides anexplanation a few days before the announcement date. The implications of this study showthat providing reliable explanations and information to society can reduce turmoil in thecapital market, and businessmen can anticipate the policies that will be announced.Keywords: Inland Transportation, Subsidized Fuel, Event Study, Economic Announcement
Exploration of the Role of Professional Ethics in Enhancing Internal Audit Quality in the Banking Sector Hendro Lukman; Amatus Venantius Sabubun; Subur Harahap
Indonesian Journal of Accounting and Financial Technology Vol. 4 No. 2 (2025): November 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/crypto.v4i2.266

Abstract

This study examines the crucial role of professional ethics—integrity, objectivity, independence, and competence—in enhancing internal audit quality in Indonesia’s banking sector. Using a mixed methods approach, quantitative data were collected from 80 internal auditors and analyzed through multiple regression, while qualitative insights were obtained from interviews with 15 audit managers and audit committee members. The findings show that professional ethics significantly improve audit quality, with integrity and independence being the strongest determinants of audit credibility, and competence reinforcing the reliability of audit recommendations. The qualitative results further highlight that an ethical organizational culture supports effective audit functions, strengthens governance, and helps prevent fraud. Overall, the study concludes that strong professional ethics not only elevate internal audit quality but also contribute to theoretical understanding and policy development for improving regulation and oversight in the banking industry.
Pengaruh Profitabilitas, Leverage, Ukuran Perusahaan, dan Komisaris Independen Terhadap Tax avoidance pada Perusahaan Consumer Goods Yang Terdaftar di BEI Tahun 2022-2024 Selvyna Thirza; Hendro Lukman
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 7 No. 1 (2026): January
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v7i1.3471

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh profitabilitas, leverage, ukuran perusahaan, dan komisaris independen terhadap praktik tax avoidance pada perusahaan sektor consumer goods yang terdaftar di Bursa Efek Indonesia (BEI) periode 2022–2024. Tax avoidance menjadi isu penting dalam pengelolaan keuangan perusahaan karena berkaitan dengan upaya perusahaan meminimalkan beban pajak secara legal, yang berpotensi memengaruhi penerimaan negara. Penelitian ini menggunakan pendekatan kuantitatif dengan data sekunder yang diperoleh dari laporan keuangan tahunan perusahaan. Pemilihan sampel dilakukan menggunakan metode purposive sampling berdasarkan kriteria tertentu, sehingga diperoleh sebanyak 107 perusahaan sebagai sampel penelitian. Analisis data dilakukan dengan metode regresi data panel menggunakan perangkat lunak EViews versi 13. Variabel profitabilitas diukur menggunakan Return on Assets (ROA), leverage diukur dengan Debt to Equity Ratio (DER), ukuran perusahaan diukur melalui logaritma natural total aset, sedangkan komisaris independen diukur berdasarkan proporsi komisaris independen dalam struktur dewan komisaris. Hasil penelitian menunjukkan bahwa profitabilitas berpengaruh negatif dan signifikan terhadap tax avoidance, yang mengindikasikan bahwa perusahaan dengan tingkat profitabilitas yang tinggi cenderung lebih patuh terhadap kewajiban perpajakan. Sementara itu, leverage, ukuran perusahaan, dan komisaris independen tidak berpengaruh signifikan terhadap tax avoidance. Temuan ini menunjukkan bahwa tidak semua karakteristik keuangan dan tata kelola perusahaan mampu menjelaskan perilaku penghindaran pajak pada sektor consumer goods. Penelitian ini diharapkan dapat memberikan kontribusi bagi pengembangan literatur di bidang akuntansi perpajakan serta menjadi bahan pertimbangan bagi manajemen perusahaan dan regulator dalam merumuskan kebijakan perpajakan yang lebih efektif.
Co-Authors Amatus Venantius Sabubun Anto Cahyadi Harahap, Subur Michael Tanujaya Phebe Callista Putri Kristherilla Selvyna Thirza