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All Journal JURNAL AKUNTANSI DAN AUDITING Jurnal Keuangan dan Perbankan Juara: Jurnal Riset Akuntansi Proceeding SENDI_U Journal of Economic, Management, Accounting and Technology (JEMATech) Journal of Innovation in Business and Economics Jurnal Ilmu Manajemen dan Akuntansi Terapan Jurnal Inovasi Ekonomi JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) JAKA (Jurnal Akuntansi, Keuangan dan Auditing)
St. Dwiarso Utomo, St. Dwiarso
Faculty Of Economics And Business University Of Dian Nuswantoro
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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Audit Delay: Case Studies at Conventional Banking in Indonesia Wijayanti, Yashinta Putri; Machmuddah, Zaky; Utomo, Stephanus Dwiarso
Journal of Innovation in Business and Economics Vol 3, No 01 (2019): Journal of Innovation in Business and Economics
Publisher : Faculty of Economics and Business, University of Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (662.931 KB) | DOI: 10.22219/jibe.v3i01.5714

Abstract

The purpose of this study is to determine the effect of company size and profitability on audit delay with the reputation of the public accounting firm as a moderator. The study was conducted at conventional commercial banks in Indonesia during the 2014-2016 period. The total sample was 34 companies with 102 observations. The sample technique used was purposive sampling the analysis in this study used partial least square with WrapPLS. The results showed that company size and profitability has a significant effect on audit delay. The reputation of public accounting firms did not moderate the company size and profitability on audit delay.
BALANCED SCORECARD: LEARNING AND GROWTH PERSPECTIVE Utomo, St. Dwiarso; Machmuddah, Zaky; Setiawanta, Yulita
Jurnal Inovasi Ekonomi Vol 4, No 02 (2019)
Publisher : Univesitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (384.008 KB) | DOI: 10.22219/jiko.v4i2.9852

Abstract

The purpose of the research is to find an empirical evidence concerning the implementation of learning and growth perspective of Balanced Scorecard (BSC) in Assalaam Islamic Modern Boarding School Surakarta (AIMBSS) and to find factors supporting and being handicap of implementation of learning and growth perspective of BSC. The research will widen the object scope being able to be approached by BSC. It is a case study research. Qualitative research design is conducted using semi-structured interviews with 12 respondents from different stakeholders. Research findings showed that principally learning and growth perspective of BSC and attributes in strategy map of BSC have been implemented well in some levels of management in AIMBSS. Besides, the research found supporting factors of implementation of learning and growth perspective of BSC in AIMBSS, namely: strong commitment from management to adapt the change and most of employees are ready to adjust themselves with the change. Meanwhile, handicapped factor of implementation of learning and growth perspective of BSC in AIMBSS is resistant from certain employees. It causes the effectivity of system. For future research, it is suggested to add the number of research object so that the generalization of the research findings can be gained.
NILAI PERUSAHAAN: LEVERAGE, PROFITABILITAS DAN UKURAN PERUSAHAAN Jiarni, Tiwi; Utomo, St. Dwiarso
Jurnal Riset Akuntansi (JUARA) Vol 9 No 2 (2019): Jurnal Riset Akuntansi (JUARA)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (5.459 KB)

Abstract

An increase in firm value is the company’s main objective, by increasing the share price. High share price would make the market believe in the company’s performance and its prospects in the future. This study aims to determine the significant effect of leverage, profitability, firm size on firm value. The population of study is food and beverage companies listed in Indonesia Stock Exchange over the period 2012-2015, amounted of 20 companies. Determination of the number of samples in this study using purposive sampling method. Analysis technique in the study is multiple linear regression using SPSS as data processing. Based on the analysis found that leverage have no effect on the firm value, profitability have a significant effect on firm value, and the firm size have no effect on the firm value.
AUDIT REPORT LAG: FAKTOR YANG MEMPENGARUHI Jayati, Rima Dwi; Machmuddah, Zaky; Utomo, St. Dwiarso
JURNAL AKUNTANSI DAN AUDITING Volume 17, Nomor 1, Tahun 2020
Publisher : Department of Accounting, Faculty of Economics & Business,Diponegoro University, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/jaa.17.1.115-130

Abstract

Obtaining evidence regarding audit report lag and influencing factors is the main objective of this study. All mining companies listed on the Indonesia Stock Exchange in the 2014-2018 period were made the population in this study. The purposive sampling technique was used as the basis for obtaining a representative sample, so that a sample of 15 companies was obtained. Multiple linear regression was used as an analytical tool in this study. Research findings prove that solvability has an influence on audit report lag. Whereas accounting income, audit opinion, and firm size do not have an influence on audit report lag.
PERAN KECINTAAN UANG MEMODERASI GENDER TERHADAP PERSEPSI ETIKA PENGGELAPAN PAJAK Widyani, Sheila Tama; Utomo, Dwiarso
Proceeding SENDI_U 2021: SEMINAR NASIONAL MULTI DISIPLIN ILMU DAN CALL FOR PAPERS
Publisher : Proceeding SENDI_U

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Abstract

Penelitian ini di lakukan untuk mengetahui keterkaitan antara peran kecintaan uang,religiosity, gender dan persepsi etika penggelapan pajak. Pengumpulan data primer ini dengan cara menyebarkan kuesioner melalui googleform kepada mahasiswa dari angkatan tahun 2017 hingga 2020, pengumpulan data ini dilakukan sejak bulan Desember 2020 hingga Januari 2021, Penelitian ini mendapatkan 110 sampling untuk di teliti dan dianalisis. Metode analisis ini menggunakan IBM SPSS Statistic 20. Dengan hasil bahwa gender dapat mempengaruhi religiositydan kecintaan uang. Religiosityberpengaruh terhadap persepsi etika penggelapan pajak, namun demikian kecintaan uang tidak berpengaruh terhadap persepsi etika penggelapan pajak. Kecintaan uang memoderasi pengaruh gender terhadap persepsi etika penggelapan pajak, namun demikian religiositytidak memoderasi pengaruh gender terhadap persepsi etika penggelapan pajak. Implikasi dari penelitian yaitu tentang pentingnya kecintaan uang, religiosity, genderdalam mempersepsikan etika penggelapan pajak.
PROFITABILITAS,UKURAN PERUSAHAAN, REPUTASI KANTOR AKUNTAN PUBLIK,AUDIT DELAY Firstiyanendro, Lulut; Utomo, Dwiarso
Proceeding SENDI_U 2021: SEMINAR NASIONAL MULTI DISIPLIN ILMU DAN CALL FOR PAPERS
Publisher : Proceeding SENDI_U

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Abstract

Laporan keuangan adalah salah satu instrumen yang krusial sebuah perusahaan. Informasi tentang kesehatan dan kinerja perusahaan yang dibutuhkan pihak dalam dan luar perusahaan. Pihak-pihak yang berkepentingan dan membutuhkan laporan keuangan antara lain adalah manajemen perusahaan, pemerintah, kreditor, investor, dan yang lainnya. Tujuan penelitian adalah untuk mengetahui apakah ada pengaruh ukuran perusahaan dan profitabilitas terhadap audit delay dengan reputasi kantor akuntan publik sebagai pemoderasi. Penelitian dilakukan pada perusahaan yang bergerak di sektor energi yang terdaftar di BEI tahun periode 2018-2019. Jumlah sampel sebanyak 54 perusahaan dengan 108data observasi. Teknik sampel yang digunakan adalah purposive sampling analisis dalam penelitian ini menggunakan metode warp partial least square. Hasil penelitian menunjukkan bahwa ukuran perusahaan dan profitabilitas berpengaruh signifikan terhadap audit delay. Reputasi KAP tidak memoderasi ukuran perusahaan dan profitabilitas terhadap audit delay.Implikasi penelitian menunjukkan bahwa pentingnya kinerja perusahaan dalam hal ini profitabilitas dan ukuran perusahaan dalam mempengaruhi audit delay, artinya semakin bagus kinerja perusahaan maka perusahaan akan sesegera mungkin menyampaikan laporan keuangan yang telah diaudit kepada para stakeholders.
LIABILITAS, KAPITALISASI, DAN PROFITABILITAS TERHADAP PROBABILITAS KEBANGKRUTAN BANK Utomo, St. Dwiarso; Setiawanta, Yulita
Jurnal Keuangan dan Perbankan Vol 15, No 2 (2011): May 2011
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (99.456 KB) | DOI: 10.26905/jkdp.v15i2.1020

Abstract

The condition of Indonesian banking was going to collapse because of financial crisis. The impact of monetarycrisis automatically hit the banking sector. One effect of the monetary crisis in Indonesia about the end of the20th century was the collapse of a number of banks, because the banks were considered no longer feasible tocontinue the business. This research was conducted to examine the influence of NIITA, NIATTA, TETA,CDTD against bank insolvency probability. This study used a sample period of 2007 and 2008 at nationalbanking company listed at Indonesian Stock Exchange. The sampling technique in this study used purposivesampling technique, and obtained 50 companies. Regression model and overall model fit used in this studyhad the right model (at the level of significant 100%) to estimate the function of dummy variable (the probabilityof bank insolvency.) Or in other words the independent variable (NIITA, NIATTA, TETA, CDTD) jointlyhad a significant effect on the dependent variable (dummy variable bankrupt or not bankrupt although theresults showed that partially all independent variables had no significant influence.
Pengaruh Pengetahuan Investasi, Manfaat Investasi, Motivasi Investasi, Modal Minimal Investasi, Dan Return Investasi Terhadap Minat Investasi Di Pasar Modal Wulandari, Putri; Machmuddah, Zaky; Utomo, ST. Dwiarso
JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) Vol. 4 No. 2 (2023): JAKA (Jurnal Akuntansi, Keuangan, dan Auditing)
Publisher : Universitas Dian Nuswantoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56696/jaka.v4i2.9596

Abstract

This research was carried out to see whether there was an influence on investment knowledge, investment benefits, investment motivation, minimum investment capital and investment returns on investment interest in the capital market. Quantitative methods were used in this research. Determining sample limits using the Slovin formula produced 201 respondents from 405 students who took part in KSPM in Semarang City. The samples for this research were Unissula 15 students, Unisbank 10 students, UIN Walisongo 17 students, Unwahas 5 students, Polines 49 students, Undip 50 students, Unika 10 students, Udinus 28 students, Upgris 10 students, Usm 7 students. This research was conducted using primary data, namely multiple linear regression analysis tests. From the test results, investment knowledge, investment benefits, investment motivation, minimum investment capital and investment returns have an influence on investment interest in the capital market among students who take part in KSPM in Semarang City. The results of the F test show that the significance value is 0.000, which means less than 0.05, indicating that this model can be used for research. Based on the results of the Adjusted R Square test, the value is 0.585 or 58.5%, indicating that the five independent variables have an effect on the dependent variable by 58.5%. Meanwhile, the remaining 41.5% of investment interest among students who take part in KSPM is influenced by other variables that are not in the regression model of this research.
Pengaruh Profitabilitas, Likuiditas Dan Leverage Terhadap Harga Saham Pada Perusahaan Farmasi Arya Shena, Niko; Utomo, Dwiarso
JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) Vol. 4 No. 2 (2023): JAKA (Jurnal Akuntansi, Keuangan, dan Auditing)
Publisher : Universitas Dian Nuswantoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56696/jaka.v4i2.9625

Abstract

This research aims to analyze share price movements on the Indonesia Stock Exchange from 2018 to 2022 in relation to profitability, liquidity and leverage. Return on Equity (ROE) is used to assess profitability, while Current Ratio (CR) is used to assess liquidity and Debt to Equity Ratio (DER) is used to assess leverage in this research. Eleven pharmaceutical companies were randomly selected for data collection for this study. Based on the sample criteria used, seven drug manufacturers have met the requirements for 2018–2022. Linear tests, classical assumption tests, model tests, and hypothesis tests are just some of the statistical procedures used in this test. The results of this research show that profitability has quite a large influence on share prices, but liquidity and leverage were found to have no influence on share prices.
Mekanisme Good Corporate Governance Terhadap Nilai Perusahaan: Efek Moderasi Profitabilitas Meyliana, Santika; Machmuddah, Zaky; Utomo, St. Dwiarso
JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) Vol. 5 No. 1 (2024): JAKA (Jurnal Akuntansi, Keuangan, dan Auditing)
Publisher : Universitas Dian Nuswantoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56696/jaka.v5i1.10738

Abstract

This study aims to explore the impact of Good Corporate Governance (GCG) mechanisms involving the audit committee, independent board of commissioners, and institutional ownership on firm value proxied by PBV with profitability proxied by ROA as a moderating variable. This research focuses on property and real estate sector companies during 2020-2022 and sampling was carried out using purposive sampling method resulting in sample data of 99 entities. Data analysis uses the PLS-SEM approach with the WarpPLS 7.0 analysis tool. The final results showed the influence of the audit committee, institutional ownership, and independent board of commissioners on firm value. In addition, profitability is able to strengthen the impact of the audit committee on firm value, but profitability does not have an impact on the influence of the independent board of commissioners and institutional ownership on firm value.
Co-Authors Arya Shena, Niko Dul Muid Durya, Ngurah Pandji Mertha Agung Firstiyanendro, Lulut Jayati, Rima Dwi Jiarni, Tiwi Machmuddah, Zaky Maharani, Marcella Meyliana, Santika Muchamad Syafruddin Nu'ma, Kaila Faizatin PUTRI WULANDARI Putri, Sawitri Kemala Siswanto, Sherina Amalia Atha Sofha, Dewi Utami, Dita Wahyu Nur Widyani, Sheila Tama Wijayanti, Yashinta Putri Yulita Setiawanta