Article Per Year (5 Year)
p-Index From 2021 - 2026
0.408
P-Index
This Author published in this journals
All Journal Akuntansi Krida Wacana Jurnal Online Insan Akuntan Jurnal Pendidikan dan Konseling Jurnal Akuntansi Bisnis Trilogi Accounting & Business Research Jurnal Akuntansi
Subagyo, Subagyo
Akuntansi; Fakultas Ekonomi Universitas Kristen Krida Wacana
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

Published : 14 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 14 Documents
Search

 1   2 
PENGARUH CORPORATE GOVERNANCE, CASH FLOW, DAN PROFIT TERHADAP FINANCIAL DISTRESS PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA Novelina Caesar Ramadhanti; Subagyo - -
TRILOGI ACCOUNTING & BUSINESS RESEARCH Vol 3, No 1 (2022)
Publisher : Universitas Trilogi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (359.423 KB) | DOI: 10.31326/tabr.v1i1.1218

Abstract

This study aims to provide empirical evidence on the effect of corporate governance, cash flow and profit on financial distress conditions in manufacturing companies in Indonesia listed on the Indonesia Stock Exchange (IDX). This research is expected to be useful as a reference for similar studies and to provide information related to financial distress conditions. The dependent variable in this study is financial distress which is measured using the Altman Z-Score model. The independent variables in this study are institutional ownership, managerial ownership, the proportion of independent commissioners, the number of boards of directors, the audit committee size, cash flow and profit. The population of this study are all manufacturing companies listed on the Indonesia Stock Exchange (IDX). The sampling technique in this study used purposive sampling and data analysis techniques, namely logistic regression analysis. The results of this study indicate that institutional ownership, cash flow and profit have a significant negative effect on financial distress, then the number of boards directors and the size of the audit committee size have a significant positive effect on financial distress. Meanwhile, managerial ownership and the proportion of independent commissioners has no significant effect on financial distress conditions.
Korupsi Pajak, Penegakan Hukum, Pelayanan Aparat Pajak, Lingkungan Wajib Pajak Berada Dan Kepatuhan Wajib Pajak Irene Diana Oktavia; Subagyo .; Krisnawati Tarigan
Jurnal Akuntansi VOL. 15 NO. 1 JANUARI-JUNI 2015
Publisher : Universitas Kristen Krida Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36452/akunukd.v15i1.1330

Abstract

Pengaruh Pengalaman Auditor, Akuntanbilitas, Dan Konflik Peran Auditor Internal Terhadap Kualitas Kerja Auditor Internal Sherlyana Hadinata; Subagyo .; Primsa Bangun
Jurnal Akuntansi VOL. 16 NO. 2 JULI-DESEMBER 2016
Publisher : Universitas Kristen Krida Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36452/akunukd.v16i2.1344

Abstract

MANAJEMEN LABA DAN FAKTOR YANG MEMPENGARUHI PADA PERUSAHAAN YANG TERDAFTAR DALAM LQ45 Yollanda Christyana; Subagyo Subagyo
Jurnal Akuntansi VOL. 17 NO. 1 JANUARI - JUNI 2017
Publisher : Universitas Kristen Krida Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36452/akunukd.v17i1.1477

Abstract

ABSTRACT  The purpose of the study was to examine the effect of KAP size, profitability, and leverage on earnings management. Earnings Management using discretionary accrual, KAP Size using size KAP Big 4 and non Big 4, profitability using Return on Asset and leverage using Total Debt to Total Asset Ratio. Analyzed using multiple linear regression and for processing the data using the computer program SPSS version 23. Object of this research is the companies listed in LQ 45 in period 2013-2015 using purposive sampling. The result of this study the KAP size has significant negative influence of earnings management, profitabilty has significant positive influence of earnings management and leverage has no significant positive influence of earnings management. Keywords:   earnings management, KAP size, profitability, leverage.    ABSTRAK  Penelitian ini bertujuan untuk menguji pengaruh ukuran KAP, profitabilitas, dan leverage terhadap manajemen laba. Manajemen laba menggunakan discretionary accrual, Ukuran KAP menggunakan ukuran KAP Big 4 dan non Big 4, profitabilitas diproksikan dengan Return on Asset dan leverage diproksikan dengan Total Debt to total Asset Ratio. Dianalisis menggunakan regresi linear berganda dan untuk pemrosesan data menggunakan program komputer SPSS versi 23. Objek penelitian ini adalah perusahaan yang terdaftar di LQ 45 periode 2013-2015 dengan menggunakan purposive sampling. Hasil dari penelitian ini menunjukkan bahwa Ukuran KAP signifikan berpengaruh negatif terhadap manajemen laba, Profitabilitas signifikan berpengaruh positif terhadap manajemen laba, dan Leverage signifikan tidak berpengaruh positif terhadap manajemen laba. Kata Kunci: manajemen laba, ukuran KAP, profitabilitas, leverage.
Co-Authors Bangun, Primsa Christyana, Yollanda Felix Budiman Fransiskus Wijaya Hadinata, Sherlyana Irene Diana Oktavia Kennedy Fadersair Krisnawati Tarigan Novelina Caesar Ramadhanti Oktavia, Irene Diana Primsa Bangun Sherlyana Hadinata Tarigan, Krisnawati Wahyu Prasetya Yollanda Christyana Yunus Pakpahan