Article Per Year (5 Year)
p-Index From 2021 - 2026
1.066
P-Index
This Author published in this journals
All Journal Jurnal Reviu Akuntansi dan Keuangan Media Ekonomi dan Manajemen Manajemen Krida Wacana Inovasi : Jurnal Ekonomi, Keuangan, dan Manajemen Jurnal ASET (Akuntansi Riset) The Accounting Journal of Binaniaga International Journal of Supply Chain Management Jurnal Manajemen Strategi dan Aplikasi Bisnis Indonesian Journal of Accounting and Governance Journal of Research in Business, Economics, and Education AJAR (Asian Journal of Accounting Research) (e-Journal) Management Research Studies Journal
Muljanto Siladjaja
Universitas Dirgantara Marsekal Suryadarma
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Engineering Environmental Science Industrial & Manufacturing Engineering Social Sciences Transportation Other

Published : 23 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 23 Documents
Search

 1   2   3 
Model pemetaan prediksi kinerja perusahaan mendatang dengan innate accruals quality dan manajemen pajak: fenomena kebijakan dividen imbal hasil tinggi di indonesia Muljanto Siladjaja
INOVASI Vol 16, No 1 (2020): Mei
Publisher : Faculty of Economics and Business Mulawarman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jinv.v16i1.6478

Abstract

Penelitian ini telah menguji kemampuan investor yang sangat ultimated dalam mendeteksi akrual agresif sebagai fakta dari konsep pelaporan keuangan informasi kegunaan, sehingga investor setuju pada kualitas akrual dalam memperkirakan prospek masa depan. Dengan menguji implikasi positif dari akrual implikasi sebagai kontrak efisien, manajemen cenderung untuk menghilangkan tanda positif ke pasar, hal itu dapat tercermin pada fluktuasi harga pasar. Penelitian ini menemukan satu fenomena tentang kebijakan dividen di perusahaan Indonesia, di mana kebijakan dividen dengan hasil tinggi telah dipraktikkan oleh beberapa perusahaan secara teratur dalam dekade terakhir. Penelitian empiris ini menunjukkan perspektif negatif investor tentang bawaan akrual, karena indikator yang menyesatkan pada ekonomi fundamental perusahaan. Kebijakan dividen memberikan kontribusi positif pada manajemen pajak dengan menggunakan pengukuran ekuitas buku bersih, itu tercermin pada perbedaan menghitung ekuitas dan instrumen pendapatan. Prolivitas manajemen untuk melakukan pembayaran pajak lebih mementingkan pertumbuhan total aset daripada pendapatan. Dalam penelitian ini telah dikembangkan kebaruan dalam memperkirakan literatur kualitas akrual dengan memetakan umpan balik interaksi dalam model pohon keputusan dengan Teorema Bayes. Ini adalah prediksi empiris dengan menggunakan cara uji probabilitas bagaimana manajemen menerapkan perilaku oportunistik terhadap persepsi investor dan bagaimana reaksi investor di luar periode yang dipublikasikan dalam mengeluarkan laporan keuangan.
Impact of Real Manipulation and Tax Compliance on Strategy Model: A Simulative Prediction of The Future Certainty Muljanto Siladjaja
Media Ekonomi dan Manajemen Vol 38, No 2 (2023): July 2023
Publisher : Fakultas Ekonomika dan Bisnis UNTAG Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56444/mem.v38i2.3781

Abstract

High awareness of obedience and compliance is a fundamental requirement in monitoring going concerned, reflecting a critical role of meaningful accounting information. This research tested earnings quality to measure belief and faith in achieving a sustainable business as optimism and confidence in the better one. The collecting data concerned the listed manufacturing company during 2010-2021, where purposive sampling and moderated regression with dummy variables were to capture the strategy topologies. The causal research observed amounted to 214 companies, illustrating that the number of valid observations has been 1.278 samples. The finding depicts the mapping of the investor reaction to quality accounting information related to this rational decision model in predicting the high future certainty as a positive signal. Bayes Teorema and Decision Tree Model are used to distinguish the prospective company as a highly guaranteed information; the social responsibility of the regulator is to minimize the distortion by implementing the going-private procedure for the low-prospected one; pragmatically, one platform of financial reporting service is to deduct a minimum chance for opportunity accruals. As a new insight into the literature in accounting, this simplex-linear programming has been modified into an innovative portfolio as an artificial intelligence model to maximize each utility.
Ethics Perspective of Quality Accounting Information and Future Certainty: A Pattern of Rationally Perceived Decision Muljanto Siladjaja; Trinandari Prasetya Nugrahanti; Pamela Magdalena
Jurnal Reviu Akuntansi dan Keuangan Vol. 14 No. 1 (2024): Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v14i1.31405

Abstract

Purpose: This research tested the distinctive capability of detecting misleading information when real earnings have positively stimulated the smooth movement of the market price. Methodology/approach: This causal research used the primary data from the investor community in 2022, which amounted to 3.242 respondents for running SEM and endogeneity testing; FGD has been the fittest validation process for capturing the rationality models. Findings: High consistency of integrity-characteristic played a crucial role in designing a prudent accounting treatment which indicates the ethics code related to highly sustainable business during an uncertain future global economy. Inevitably, a measurement of trust in high earning quality pointed out that this quality measurement is to protect this investment decision in a highly secured, safe area. Practical implications: One centralized platform of financial reporting services should support the attractiveness of obedience and compliance as an incomparable advantage of positive earnings management. High-prospected firms should be assessed by high-quality accounting information; the delisting procedure has been prioritized firmly for low-prospect ones.  Originality/value: This research explores the pattern of predictive simulation modeling as the existence of game theory, adapted from simplex-linear programming; this rationality model has strengthened as a fundamental requirement to illustrate high future certainty.
Co-Authors Hosam Alden Riyadh A.Alazeez Markonah, Markonah Nicodemus Simu Pamela Magdalena Suryawan Siladjaja Syafrida Hafni Sahir Trinandari Prasetya Nugrahanti Yuli Anwar