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All Journal JURNAL PENDIDIKAN TAMBUSAI GEMA EKONOMI Action Research Literate (ARL) Journal of Social Research Journal of Comprehensive Science Lentera: Multidisciplinary Studies Jurnal Akuntansi Dan Manajemen Lentera: Multidisciplinary Studies
Deden Iwan Kusuma
Sekolah Tinggi Ilmu Ekonomi YKPN Yogyakarta
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Public Health Social Sciences

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PEMODERASIAN PERPUTARAN ASET TETAP DALAM MENGANALISIS PENGARUH PROFITABILITAS, LIKUIDITAS, DAN ARUS KAS BEBAS TERHADAP MANAJEMEN LABA EFISIEN ATAU LABA OPORTUNISTIK Deden Iwan Kusuma; Citra Dindha Firmana Puspa Agny
Jurnal Akuntansi Dan Manajemen Vol 33 No 3 (2022): JAM Vol 33 No 3 Desember 2022
Publisher : LPPM STIE YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53916/jam.v35i3.70

Abstract

This study aims to determine the earnings management conducted by the company whether it is efficient earnings management or opportunistic earnings management, because earnings management is common and often done by companies and what factors influence the earnings management behavior of the company. To find out the type of earnings management carried out by the company, it will be measured using Accrual Discretion (DA), while measuring the factors that influence earnings management by the company uses Profitability (Return On Assets (ROA)), Liquidity (Current Ratio (CR)), and Free Cash Flow (FCF). To strengthen researchers' confidence in earnings management carried out by the company, one factor that supports other factors is Perputaran aset tetap (FATO). This research takes data from service companies that have been listed on the Indonesia Stock Exchange during the period 2019-2021 in the Property, Real Estate, and Building Construction sectors. The results of this study indicate that earnings management conducted by companies tends to be opportunistic, profitability and liquidity influence opportunistic earnings management, while free cash flow has an effect on efficient earnings management. Fixed asset turnover does not moderate the effect of the three factors on earnings management.
Pengaruh Kemudahan, Kepercayaan Dan Manfaat Terhadap Minat Bertransaksi Menggunakan Dompet Digital Ovo Di Yogyakarta Iwan Kusuma, Deden; Belinda Tolat, Almira
GEMA EKONOMI Vol 12 No 1 (2023): GEMA EKONOMI
Publisher : Fakultas Ekonomi Universitas Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55129/https://doi.org/10.55129/.v12i4.2927

Abstract

This study aims to analyze the effect of perceived convenience, perceived trustworthiness and perceived benefits on requesting transactions using the OVO digital wallet. This research uses a quantitative approach by collecting data through the survey method. The population in this study were Yogyakarta students who had transacted using the OVO digital wallet. Sampling using the purposive sampling method with criteria that have been transacted using the OVO digital wallet. The sample in this study amounted to 110 respondents obtained from the distribution of questionnaires. The data analysis technique of this study uses descriptive analysis techniques and multiple linear regression. The results of this study show that: Perception of convenience, Perception of trust and Perception of benefits have a positive effect on the interest in transacting using the OVO digital wallet
Analisis Faktor-Faktor Yang Mempengaruhi Tingginya Minat Mahasiswa Berinvestasi Di Pasar Modal Kusuma, Deden Iwan
Lentera: Multidisciplinary Studies Vol. 3 No. 4 (2025): Lentera: Multidisciplinary Studies
Publisher : Publikasiku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57096/lentera.v3i4.169

Abstract

This research examines the factors that influence the interest of STIE YKPN Yogyakarta students class 2021-2023 in investing in the capital market, including technological advances, motivation, investment knowledge, capital market socialization, investment risk, and pocket money. This research uses quantitative descriptive methods with primary data through questionnaires on STIE YKPN students class 2021–2023. The results of this research show that technological advances and capital market socialization have a positive effect on students' interest in investing. Investment risk also has a significant influence. However, motivation, investment knowledge, and pocket money were not significant. Suggestions for further research are expanding the object, adding independent variables, and increasing the number of samples.
Analisis Faktor-Faktor Yang Mempengaruhi Tingginya Minat Mahasiswa Berinvestasi Di Pasar Modal Kusuma, Deden Iwan
Lentera: Multidisciplinary Studies Vol. 3 No. 4 (2025): Lentera: Multidisciplinary Studies
Publisher : Publikasiku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57096/lentera.v3i4.169

Abstract

This research examines the factors that influence the interest of STIE YKPN Yogyakarta students class 2021-2023 in investing in the capital market, including technological advances, motivation, investment knowledge, capital market socialization, investment risk, and pocket money. This research uses quantitative descriptive methods with primary data through questionnaires on STIE YKPN students class 2021–2023. The results of this research show that technological advances and capital market socialization have a positive effect on students' interest in investing. Investment risk also has a significant influence. However, motivation, investment knowledge, and pocket money were not significant. Suggestions for further research are expanding the object, adding independent variables, and increasing the number of samples.
Analisis Faktor-Faktor yang Mempengaruhi Tingginya Minat Mahasiswa Berinvestasi di Pasar Modal Kusuma, Deden Iwan
Journal of Comprehensive Science Vol. 4 No. 6 (2025): Journal of Comprehensive Science
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/jcs.v4i6.3370

Abstract

This research examines the factors influencing the interest of students from STIE YKPN Yogyakarta, class of 2021-2023, in investing in the capital market. The factors studied include technological ability, motivation, investment knowledge, capital market socialization, investment risks, and pocket money. This study utilizes a descriptive quantitative method with primary data collected through questionnaires distributed to the students of STIE YKPN Yogyakarta, class of 2021-2023. The findings of this research indicate that technological ability and capital market socialization positively influence students’ interest in investing. Investment risks also have a significant impact on the interest in investing. However, motivation, investment knowledge, and pocket money did not show significant effects on students' investment interest. These results suggest that although factors like motivation and knowledge were anticipated to play a larger role, they were not as influential in this context. The study recommends further research expanding the scope to other universities and regions to verify whether these findings hold across different educational backgrounds and locations. Additionally, it suggests including more independent variables and increasing the sample size to achieve more robust results. This research contributes to understanding the various dimensions that shape investment decisions among young adults, particularly students, in the capital market.
Pengaruh Kemudahan, Kualitas Layanan dan Kepercayaan Terhadap Minat Bertransaksi Menggunakan Aplikasi Dana di Yogyakarta Kusuma, Deden Iwan; Padji, Aprilian Stephanie
Action Research Literate Vol. 7 No. 10 (2023): Action Research Literate
Publisher : Ridwan Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/arl.v7i10.171

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh persepsi kemudahan, persepsi kualitas layanan dan persepsi kepercayaan terhadap minat bertransaksi menggunakan aplikasi DANA. Penelitian ini menggunakan pengumpulan data primer yang berupa kuesioner. Populasi dalam penelitian ini adalah mahasiswa Yogyakarta yang pernah bertransaksi menggunakan aplikasi DANA. Pengambilan sampel menggunakan metode purposive sampling dengan kriteria yang pernah bertransaksi menggunakan aplikasi DANA. Sampel dalam penelitian ini berjumlah 104 responden. Teknik analisis data penelitian ini menggunakan teknik analisis deskriptif dan analisis regresi linear berganda. Hasil ini menunjukkan bahwa persepsi kemudahan dan persepsi kepercayaan berpengaruh positif terhadap minat bertransaksi menggunakan aplikasi DANA, sedangkan persepsi kualitas layanan berepngaruh negatif terhadap minat bertransaksi menggunakan aplikasi DANA.
Pengaruh Arus Kas Bebas dan Komite Audit terhadap Manajemen Laba dengan Kualitas Audit sebagai Variabel Moderasi Kusuma, Deden Iwan; Fayliencent, Ignatz Novryan
Jurnal Pendidikan Tambusai Vol. 7 No. 2 (2023): Agustus 2023
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jptam.v7i2.6563

Abstract

Penelitian ini bertujuan untuk menguji pengaruh arus kas bebas dan komite audit terhadap manajemen laba dengan kualitas audit sebagai variabel moderasi. Penelitian ini dilakukan dengan menggunakan data sekunder. Data dikumpulkan dari Indonesia Stock Exchange (IDX) dan laporan keuangan tahunan dari perusahaan perbankan. Populasi dalam penelitian ini adalah 43 perusahaan perbankan yang terdaftar di BEI pada tahun 2017 hingga 2021. Pengujian dilakukan dengan menggunakan analisis regresi berganda. Hasil penelitian menunjukkan bahwa manajemen laba dipengaruhi oleh arus kas bebas namun dengan arah negatif. Hal ini berarti bahwa semakin besar arus kas bebas maka perusahaan cenderung melakukan manajemen laba dengan cara menurunkan laba. Komite audit tidak berpengaruh terhadap manajemen laba. Kualitas audit sebagai variabel moderasi dapat memperkuat pengaruh komite audit terhadap manajemen laba. Hal ini berarti bahwa dengan kehadiran auditor independen dapat membantu komite audit untuk mengurangi manajemen laba. Kualitas audit sebagai variabel moderasi tidak dapat memperkuat pengaruh arus kas bebas terhadap manajemen laba.
Pengaruh Kemudahan, Kepercayaan Dan Manfaat Terhadap Minat Bertransaksi Menggunakan Dompet Digital Ovo Di Yogyakarta Iwan Kusuma, Deden; Belinda Tolat, Almira
GEMA EKONOMI Vol 12 No 1 (2023): GEMA EKONOMI
Publisher : Fakultas Ekonomi Universitas Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55129/https://doi.org/10.55129/.v12i4.2927

Abstract

This study aims to analyze the effect of perceived convenience, perceived trustworthiness and perceived benefits on requesting transactions using the OVO digital wallet. This research uses a quantitative approach by collecting data through the survey method. The population in this study were Yogyakarta students who had transacted using the OVO digital wallet. Sampling using the purposive sampling method with criteria that have been transacted using the OVO digital wallet. The sample in this study amounted to 110 respondents obtained from the distribution of questionnaires. The data analysis technique of this study uses descriptive analysis techniques and multiple linear regression. The results of this study show that: Perception of convenience, Perception of trust and Perception of benefits have a positive effect on the interest in transacting using the OVO digital wallet
The Moderation of Financial Discernment In Analyzing The Effect of Audit Opinion, Management Change, and Audit Delay on Voluntary Auditor Switching In Banking Companies Listed on The Indonesia Stock Exchange Deden Iwan Kusuma
Journal of Social Research Vol. 4 No. 2 (2025): Journal of Social Research
Publisher : International Journal Labs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55324/josr.v4i2.2421

Abstract

In Indonesia, the development of public companies is one of the influencing factors for the emergence and development of the public accounting profession. This study aims to analyze the influence of audit opinions, management changes, and audit delays on voluntary auditor switching by moderating the variables of financial difficulties. This study is focused on banking companies listed on the Indonesia Stock Exchange (IDX) for a certain period. The research method uses moderation regression analysis with secondary data obtained from the company's annual report. The results show that audit opinions and audit delays have a significant influence on voluntary auditor switching. The change of management did not show a significant influence on the decision to replace the auditor. In addition, the variable of financial difficulties moderated the relationship between audit opinions and voluntary auditor switching, but did not moderate the relationship between audit delay or management change and voluntary auditor switching. These findings provide important insights for banking companies in making strategic decisions related to the selection of external auditors and financial management.
Co-Authors Belinda Tolat, Almira Citra Dindha Firmana Puspa Agny Fayliencent, Ignatz Novryan Padji, Aprilian Stephanie