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All Journal Jurnal Terapan Abdimas Jurnal Pemberdayaan Masyarakat: Media Pemikiran dan Dakwah Pembangunan JMM (Jurnal Masyarakat Mandiri) Owner : Riset dan Jurnal Akuntansi CARADDE: Jurnal Pengabdian Kepada Masyarakat Jurnal ULTIMA Accounting International Journal of Community Service Learning Jurnal Online Insan Akuntan Business Innovation and Entrepreneurship Journal STATERA: Jurnal Akuntansi dan Keuangan Jurnal Ilmiah Akuntansi dan Bisnis Jurnal Karinov Amalee: Indonesian Journal of Community Research & Engagement Jurnal Akuntansi JURNAL RISET AKUNTANSI TIRTAYASA Jurnal Alwatzikhoebillah : Kajian Islam, Pendidikan, Ekonomi, Humaniora Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) AICS International Journal of Social Science Jurnal Pengabdian Kepada Masyarakat Bulletin of Community Engagement Informatics and Enginering Dedication FRIMA: Festival Riset Ilmiah Manajemen & Akuntansi Jurnal Ekonomi Lembaga Layanan Pendidikan Tinggi Wilayah I Jurnal Indonesia Sosial Teknologi Jurnal Pengabdian Kepada Masyarakat Sahmiyya: Jurnal Ekonomi dan Bisnis Journal Of Indonesian Social Society Irajagaddhita : Jurnal Pengabdian dan Pemberdayaan Masyarakat Jurnal Ilmiah Pengabdian Kepada Masyarakat (Nyiur-Dimas) E-Amal: Jurnal Pengabdian Kepada Masyarakat Jurnal Ekonomi Bisnis Digital IJABAH: Indonesian Journal of Sharia Economics Business and Halal Studies International Journal of Economics, Education, Law and Social Sciences (IJEELSC)

Bahtiar Effendi

Universitas Satu, Indonesia

Author-ID : 6996381

Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Nursing Public Health Social Sciences Veterinary Other

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Kondisi Keuangan, Opinion Shopping dan Opini Audit Going Concern pada Perusahaan Pertambangan yang Terdaftar di BEI Bahtiar Effendi
STATERA: Jurnal Akuntansi dan Keuangan Vol 1 No 1 (2019)
Publisher : Universitas Matana

Going concern audit opinion is the auditor's opinion to ascertain whether the company can maintain the survival of the entity. The importance of disclosing the company's survival will have an impact on steakholder valuation and trust. The purpose of this study was to determine the effect of financial conditions, opinion shopping and disclosure on going concern audit opinions on mining companies listed on the Indonesia Stock Exchange (IDX) during the period between 2014-2017.The population in this study are mining companies listed on the Indonesia Stock Exchange in the 2014-2017 period. The company becomes a sample based on the purposive sampling method chosen by certain criteria. The type of data used in this study is secondary data. Data analysis using multiple linear regression methods using SPSS 24 as an analysis tool.The results of the study show that Opinion shopping has a negative effect on the going concern audit opinion while disclosure has a positive effect on the going concern audit opinion.

Pengaruh Pergantian Manajemen, Kepemilikan Publik dan Financial Distress terhadap Auditor Switching Rosella Aprilia; Bahtiar Effendi
STATERA: Jurnal Akuntansi dan Keuangan Vol 1 No 1 (2019)
Publisher : Universitas Matana

Auditor switching is the change of auditor or Public Accountant Firm which conducted by company. The purpose of this research is to get the empirical evidence about : (1) The influence of The Change of Management to Auditor Switching, (2) The influence of Public Ownership to Auditor Switching, (3) The influence of Financial Distress to Auditor Switching, The influence of The Change of Management, Public Ownership, and Financial Distress simultaneously to Auditor Switching, in Manufacture Companies which listed in Indonesia Stock Exchange (IDX) periode 2013 – 2017. The population in this research are The Manufacture Companies which listed on the Indonesia Stock Exchange in 2012-2016. Sampling technique that used in this study was purposive sampling technique, where as 32 manufacture companies are the sample in this research, with the total observation are 155 observations. Data analysis techniques are logistic regression analysis. The result of this research shows that : (1) The Changes of Management doesn’t influence to Auditor Switching, (2) Public Ownership doesn’t influence to Auditor Switching, (3) Financial Distress doesn’t influence to Auditor Switching, (4) The Change of Management, Public Ownership and Financial Distress don’t influence simultaneously to Auditor Switching.

Pengaruh Reputasi KAP Terhadap Reaksi Investor Melalui Pergantian KAP Secara Voluntary Pada Perusahaan Indeks LQ 45 yang Terdaftar di Bursa Efek Indonesia Lydia Victoria; Bahtiar Effendi
STATERA: Jurnal Akuntansi dan Keuangan Vol 2 No 1 (2020)
Publisher : Universitas Matana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33510/statera.2020.2.1.45-64

The purpose of this study is to investigation over the influence of Accounting Firms Reputation to investor reaction by Switching in accounting firms as a intervening variable (mediation). In this study investor reaction wil be obtained from abnormal return as a scale ratio. Total of all the samples that use in this study is 125 company from LQ45 in Indonesian Stock Exchange from 2014-2018. The samples are acquired using purposive sampling method, the data is acquired from annual reports that publish by the company to investor. This study is use path analysis because there is an intervening variable in this study. The result of this research is obtained that there is an influence from accounting firms reputation to switching in accounting firms, then switch in accounting firms as an intervening variable is able to give an indirect effect from accounting firms reputation to investor reaction, there is no direct effect between each variable of accounting firms reputation and switch in accounting firms to investor reaction (abnormal return).

Role Conflict, Role Ambiguity, Independensi dan Kinerja Auditor Bahtiar Effendi
STATERA: Jurnal Akuntansi dan Keuangan Vol 1 No 2 (2019)
Publisher : Universitas Matana

This study aims to examine the effect of role conflict, role ambiguity, and auditor independence on auditor performance. This type of research is quantitative research. The sampling technique was purposive sampling with a sample of 35 respondents from 14 Public Accounting Firms in the Jakarta. The data analysis technique used in this study is a multiple linear regression using the IBM SPSS Statistics version 24 program. The results show that: role conflict does not affect auditor performance, role ambiguity does not affect auditor performance, and auditor independence do not affect auditor performance.

Manajemen Laba: Kontribusi Profitabilitas, Ukuran Perusahaan, dan Leverage Pada Perusahaan Tekstil dan Garmen yang Terdaftar di Bursa Efek Indonesia Bahtiar Effendi
STATERA: Jurnal Akuntansi dan Keuangan Vol 2 No 2 (2020)
Publisher : Universitas Matana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33510/statera.2020.2.2.159-166

This study aims to determine whether there is influence of profitability, company size and leverage of the company against earnings management. The population in this study is a manufacturing company in the Industrial Sector Textile and Garment in 2015-2017. The sampling technique is done by using non-probability sampling method with saturation sampling technique. Mechanical analysis of data using multiple linear regression methods. The results of data analysis shows that profitability does not significantly influence the earnings management. Profitability shows the company's ability to generate profits for a certain period of time. The market does not respond to profitability as information that can change investor confidence. It cannot effect earnings management practices carried out by the company. The company will not do earnings management by increasing revenue, in order to show shares and retain existing investors. Company size does not significantly effects earnings management. Total assets measure the size of a company as measured by total assets. This does not make managers easy to practice earnings management. Leverage has a significant effect on earnings management. Investors will see the leverage ratio to invest so that it will cause earnings management practices to rise. The high leverage ratio makes the company to practice profit management. Because the company feels threatened to not be able to fulfill its obligations by paying debts on time. Simultaneously profitability, company size and leverage effect companies together on earnings management.

Urgensi Pemilihan Auditor Eksternal: Antara Relevansi Leverage dan Biaya Audit Pada Perusahaan Sektor Keuangan yang Terdaftar di Bursa Efek Indonesia Bahtiar Effendi
STATERA: Jurnal Akuntansi dan Keuangan Vol 3 No 1 (2021)
Publisher : Universitas Matana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33510/statera.2021.3.1.29-42

This study aims to analyze the effect of leverage and audit fees on the selection of external auditors in financial sector companies listed on the Indonesia Stock Exchange. The population of this research is all financial sector companies listed on the Indonesia Stock Exchange for the period 2016-2018. The samples were selected based on purposive sampling criteria with a quantitative method with a descriptive approach. Based on the purposive sampling method, obtained a sample of 38 companies with a total unit of analysis of 144 data obtained from 3 years of observation period. This study uses secondary data obtained from financial statement data and annual reports of publicly traded companies listed on the Indonesia Stock Exchange. By using logistic regression analysis as research data analysis, it is found that leverage has a negative and insignificant effect on the selection of external auditors. In addition, it was found that audit fees have a positive and significant effect on the selection of external auditors.

Apakah Penetapan Kantor Akuntan Publik Dipengaruhi oleh Kepemilikan Perusahaan dan Manajemen Laba? Bahtiar Effendi
STATERA: Jurnal Akuntansi dan Keuangan Vol 3 No 1 (2021)
Publisher : Universitas Matana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33510/statera.2021.3.1.51-64

This study aims to analyze the effect of company ownership and earnings management on the establishment of a public accounting firm in property & real estate companies listed on the Indonesia Stock Exchange. The population of this study were 187 property & real estate companies for the period 2016-2018. The samples were selected based on purposive sampling criteria with a quantitative method with a descriptive approach. Based on the purposive sampling method, obtained a sample of 42 companies with a total unit of analysis of 126 data obtained from 3 years of observation. This study uses secondary data obtained from financial statement data and annual reports of publicly traded companies listed on the Indonesia Stock Exchange. By using logistic regression analysis as research data analysis, it is found that company ownership and earnings management have a negative and insignificant effect on the determination of the Public Accountant Firm.

Penggunaan Corporate Social Responsibility Sebagai Intervening: Antara Komisaris Independen, Dewan Direksi, Komite Audit dan Kualitas Audit Terhadap Tax Avoidance Agnestya Leonicha Yustin; Bahtiar Effendi
STATERA: Jurnal Akuntansi dan Keuangan Vol 3 No 2 (2021)
Publisher : Universitas Matana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33510/statera.2021.3.2.75-84

The purpose of this study is to determine the effect of corporate governance (independent commissioners, board of directors, audit committee and audit quality) on tax avoidance with mediating role of corporate social responsibility. The type of research used in this study is quantitative method. The population in this study are all manufacturer companies listed on Indonesia Stock Exchange in 2016-2019 as many as 182 companies with annual reports for 4 years, namely from 2016-2019. Sample selection with purposive sampling method and counted by slovin formula. The analytical method used to test hypotheses is the multiple regression test. The results show that independent commissioners have no effect on tax avoidance in manufacturing companies listed on the IDX in 2016-2019, the board of directors has no effect on tax avoidance in manufacturing companies listed on the IDX in 2016-2019, audit committees have no effect on tax avoidance in companies manufacturers listed on the IDX in 2016-2019, audit quality has an effect on tax avoidance in manufacturing companies listed on the IDX in 2016-2019, CSR affects tax avoidance in manufacturing companies listed on the IDX in 2016-2019 and CSR can mediate the influence of corporate Governance on Tax Avoidance.

Implementasi Sustainable Development Goals (SDGs) dalam Meningkatkan Kepuasan Masyarakat di Provinsi Banten Bahtiar Effendi
STATERA: Jurnal Akuntansi dan Keuangan Vol 3 No 2 (2021)
Publisher : Universitas Matana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33510/statera.2021.3.2.119-132

This study aims to analyze the factors that influence community satisfaction related to the implementation of the Sustainable Development Goals (SDGs) through economic performance, social performance, and environmental performance in Banten Province. This study uses questionnaire data given to respondents in Cilegon City. Data analysis was performed by multiple regression analysis. The findings obtained are that economic performance has a significant positive effect on community satisfaction with a significance level below 5% or 0.05 i.e. = 0.001 and social performance has an insignificant positive effect on community satisfaction with a significance level above 5% or 0, 05, namely = 0.721 and environmental performance has a significant positive effect on community satisfaction with a significance level below 5% or 0.05, namely = 0.009. Furthermore, the implementation of the SDGs program simultaneously through economic performance, social performance and environmental performance has been proven to have a significant positive effect on community satisfaction with a significance level below 5% or 0.05, namely = 0.000. The implication of this research is that the company is expected to further increase community involvement and supervise the implementation of the SDGs program that has been planned by the company.

Pengaruh Sikap Wajib Pajak Pada Sistem Pajak dan Sosialisasi Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi Dengan Adopsi Sistem Pajak Elektronik Sebagai Variabel Mediasi Pada KPP Pratama Cilegon Dadan Ramdhani; Zahra Alya Tamima; Yanti Yanti; Bahtiar Effendi
STATERA: Jurnal Akuntansi dan Keuangan Vol 4 No 1 (2022)
Publisher : Universitas Matana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33510/statera.2022.4.1.37-58

This study aims to determine the effect of taxpayer attitudes on the tax system and tax socialization on individual taxpayer compliance with the adoption of the electronic tax system as a mediating variable at KPP Pratama Cilegon. The population used is an individual taxpayer registered at KPP Pratama Cilegon. This research is a type of quantitative research. The sampling method used in this study is incidental sampling with a sample of 102 individual taxpayers who are registered as mandatory SPT at KPP Pratama Cilegon. This study uses primary data obtained from questionnaires. The analytical method used in this study is PLS-SEM using the SmartPLS version 3.2.9 application. The results show that the attitude of taxpayers to the tax system has a positive and significant effect on individual taxpayer compliance, tax socialization has a positive and significant effect on individual taxpayer compliance, taxpayer attitudes on the tax system have a positive and significant effect on the adoption of the electronic tax system, taxation socialization has a positive and significant effect on the adoption of an electronic tax system, the adoption of an electronic tax system has a positive and significant effect on individual taxpayer compliance, the adoption of an electronic tax system can mediate the effect of taxpayer attitudes on the tax system on partial individual taxpayer compliance and adoption electronic tax system can partially mediate the effect of tax socialization on individual taxpayer compliance.

Co-Authors Agnestya Leonicha Yustin Anna Rizkiyana Anshory, Muhammad Isa Dadan Ramdhani Devy Arisandi Hanif Ardiansyah, Hanif Istighfarin, Ufiya Izmi Izzati Fitri, Rahma Kurniawan Kurniawan Lestariana, Utami Fahmi Lestarina, Utami Fahmi Lodovicus Lasdi Lulu Setiawati Lydia Victoria Mega Sekarwigati Muhammad Khoirul Fikri Muhammad Shulthoni Musyaffa, Mohammad Rafif Nurhayati, Eni Candra Rhischa Assabet Shilla, Rhischa Assabet Rosella Aprilia Safa Rizki Ananda Saifudin, Abdul Ghofar Sa’adah, Nuris Shabila, Dinar Nimas Sisqi Amelia Sultan Mubarok, Muhammad Susiyanti Susiyanti Tegar Subangkit Teodora Winda Mulia Veronica Widyana Putri wafa, Azimul Widyana Putri, Veronica Yanti Yanti Yuliana, Evita Fenny Zahra Alya Tamima Zahro, Khafriza Faiqotuz

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