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All Journal Gorontalo Accounting Journal JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Journal of Economics, Business, and Government Challenges JCA (Jurnal Cendekia Akuntansi) ADPEBI International Journal of Business and Social Science
Sukiswo, Helmy Wahyu
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Social Sciences

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Implementation of Corporate Social Responsibility (CSR) and Its Impact on the Company's Financial Performance Karimah, Naura Firdausi; Sukiswo, Helmy Wahyu
Journal of Economics, Business, and Government Challenges Vol. 7 No. 01 (2024): Journal of Economics, Business, and Government Challenges [JoEBGC]
Publisher : Faculty of Economics and Bussiness, UPN "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/ebgc.v7i01.358

Abstract

The purpose of this research is to find out how PT Petronika implements Corporate Social Responsibility (CSR) and to identify the impact of CSR programs on the company’s financial performance. The research utilizes qualitative data from two sources: including primary data consisting of interviews, while secondary data consisting of a record of letter disposition and PT Petronika’s financial reports. This study used semi-structured interview methods, observation, and documentation in its data collection. The test results show that CSR has a positive impact on the PT Petronika’s financial statements, which is reflected in an increase in sales that affects the level of profit.
Analysis of Behavioral Factors Influence The Audit Judgment Sukiswo, Helmy Wahyu; Rachman, Helmy Aulia
Journal of Economics, Business, and Government Challenges Vol. 6 No. 02 (2023): Journal of Economics, Business, and Government Challenges [JoEBGC]
Publisher : Faculty of Economics and Bussiness, UPN "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/ebgc.v6i2.362

Abstract

Personal characteristics of audit judgment refer to individual traits that can influence the auditor's decision in making audit decisions. Some of the personal characteristics that are relevant in this context include personal risk assessment, level of confidence, technical knowledge, professional ethics, and communication and social interaction skills. The level of confidence plays an important role in making audit decisions, with auditors who are more confident tend to be more likely to take risks in issuing audit opinions. Strong technical knowledge is a prerequisite for producing accurate and up-to-date audit assessments. Professional ethics are the foundation for maintaining the independence and integrity of the auditor, while communication and social interaction skills are necessary to collaborate effectively with the audit team and clients. Overall, the auditor's personal characteristics have a significant impact on the quality and integrity of the audit results produced.
How the auditor's judgment made to achieve their goals? Sukiswo, Helmy Wahyu
ADPEBI International Journal of Business and Social Science Vol. 4 No. 2 (2024)
Publisher : Asosiasi Dosen Peneliti Ilmu Ekonomi dan Bisnis Indonesia (Adpebi)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/aijbs.v4i2.1104

Abstract

The study analyzes the influence of goal orientation and self-efficacy on audit judgment, emphasizing the important role in shaping the quality and professionalism of auditor judgment. This study uses a quantitative descriptive method combined with an associative and explanatory approach to analyze the relationship between these variables. Data were collected through a questionnaire survey conducted on 137 auditors working at a Public Accounting Firm in Surabaya. The findings of the study revealed that goal orientation and self-efficacy have a positive and significant impact on audit judgment. These results provide valuable insights that not only improve professional practice but also contribute to the development of guidelines and academic literature in the field of auditing. By understanding these factors, this study aims to support auditors in improving their judgment and decision-making process, which ultimately leads to more accurate and reliable audit results.
Auditor Sensitivity Factors in Public Accountant Offices in Surabaya Lucinda Amanda Rista; Erry Andhaniwati; Sukiswo, Helmy Wahyu
Journal of Economics, Business, and Government Challenges Vol. 2 No. 02 (2019): Journal of Economics, Business, and Government Challenges [JoEBGC]
Publisher : Faculty of Economics and Bussiness, UPN "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/ebgc.v2i2.91

Abstract

This study aims to determine the effect of experience, ethical orientation, and commitment to the ethical sensitivity of auditors at public accounting firms in Surabaya. In implementing the code of ethics, an auditor is required to be sensitive in seeing problems that occur. Ethical sensitivity must be possessed by the auditor before making ethical decisions. This will determine the quality of the decisions taken by the auditor. Data was collected by distributing questionnaires to 43 public accounting firms in Surabaya, and only 21 public accounting firms were willing to accept the questionnaire. Based on the results of the t test, showed that a significant level of experience 0.023 <0.05, ethical orientation idealism 0.012 <0.05, ethical orientation relativism 0.000 <0.05, professional commitment 0.041 <0.05, organizational commitment 0.042 <0.05. The results of this study are the experience and ethical orientation of relativism has a negative effect on the ethical sensitivity of auditors at public accounting firms in Surabaya. The ethical orientation of idealism, professional commitment, and organizational commitment has a positive effect on sensitivity at the Public Accounting Firm in Surabaya.
PENGARUH RASIO KEUANGAN TERHADAP KEBIJAKAN DIVIDEN PADA PERUSAHAAN LQ45 PERIODE TAHUN 2020-2023 Aulia, Putri; Sukiswo, Helmy Wahyu
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol. 8 No. 1 (2024): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jama.v8i1.7176

Abstract

Dividend policy is a strategic decision that involves the allocation of a company's net income after tax to be distributed to shareholders. This research aims to determine the influence of liquidity, profitability and leverage on dividend policy on the LQ45 Index for 2020-2023. This research uses the SPSS test and the sampling method is purposive sampling with the results of obtaining 15 companies as samples. The results of this research prove that liquidity has an effect on dividend policy, profitability has an effect on dividend policy, and leverage has no effect on dividend policy. The independent variables, namely liquidity, profitability and leverage, have an influence on dividend policy by 0.268 or 26.81%, while the remaining 73.19% is influenced by other variables not included in the research.
Financial Performance and Corporate Social Responsibility on Firm Value Kusvilanda, Maera Mauhibah; Sukiswo, Helmy Wahyu
Gorontalo Accounting Journal Volume 9 Issue 1 April 2026
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32662/gaj.v9i1.4478

Abstract

This study aims to analyze the effect of financial performance, as measured by Return on Equity (ROE), and Corporate Social Responsibility (CSR) on firm value in banking companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period. The data were analyzed using multiple linear regression with the assistance of SPSS version 26. The sampling method employed was purposive sampling, resulting in a sample of 15 banking companies. The results indicate that financial performance has a significant effect on firm value. Furthermore, Corporate Social Responsibility also has a significant effect on firm value. These findings suggest that strong financial performance and effective implementation of corporate social responsibility play an important role in shaping positive investor perceptions of banking companies. Therefore, both factors contribute to corporate sustainability, enhance managerial efficiency, and strengthen competitiveness in the financial services sector.
Pengaruh Profitabilitas Dan Leverage Terhadap Tax Avoidance Putra, Agung Dwi; Sukiswo, Helmy Wahyu
JCA (Jurnal Cendekia Akuntansi) Vol 7 No 1 (2026): Juni
Publisher : Fakultas Ekonomi Prodi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32503/akuntansi.v7i1.8743

Abstract

The study aims to analyze how profitability and leverage influence tax avoidance among consumer non-cyclicals sector firms listed on the Indonesia Stock Exchange during the 2020–2024 period. Although this sector tends to exhibit relatively stable demand characteristics, indications of tax avoidance practices persist, making it relevant for further investigation. The research employs a causal quantitative approach using panel data regression analysis with a fixed effect model. By applying purposive sampling, 46 firms were selected as samples over a five-year observation period, resulting in a total of 230 observations. Profitability is proxied by Return on Assets, leverage by Debt to Asset Ratio, and tax avoidance by Cash Effective Tax Rate.The findings reveal that profitability and leverage affect tax avoidance both partially and simultaneously. Profitability has a negative effect on tax avoidance, indicating that higher profits are associated with increased tax burdens, thereby encouraging companies to minimize their tax payments. Similarly, leverage also shows a negative effect on tax avoidance, suggesting that firms with higher debt levels tend to utilize interest expenses as a tax shield to reduce taxable income. These results confirm that financial factors serve as key drivers influencing corporate behavior in engaging in tax avoidance practices. Keywords: Tax Avoidance, Profitability, Leverage
Co-Authors Aulia, Putri Erry Andhaniwati Helmy Aulia Rachman Karimah, Naura Firdausi Kusvilanda, Maera Mauhibah Lucinda Amanda Rista Putra, Agung Dwi