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All Journal International Journal of Evaluation and Research in Education (IJERE) Journal of Economics, Business, & Accountancy Ventura Journal of Economic, Bussines and Accounting (COSTING) Prosiding Working Papers Series In Management BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Jurnal Muara Ilmu Ekonomi dan Bisnis Dinasti International Journal of Management Science Jurnal Ekonomi Dan Bisnis Jurnal Ilmiah Manajemen Kesatuan Pelita Masyarakat IIJSE Balance: Jurnal Akuntansi, Auditing, dan Keuangan Jurnal Akuntansi Kontemporer
Almatius Setya Marsudi
Fakultas Ekonomi Dan Bisnis Universitas Katolik Indonesia Atma Jaya
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Physics Public Health Social Sciences Other

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ANALISIS PENGARUH MODERASI KUALITAS AUDIT PADA HUBUNGAN HARGA PASAR SAHAM DAN GOODWILL DI INDONESIA Marsudi, Almatius Setya
Jurnal Muara Ilmu Ekonomi dan Bisnis Vol 2, No 1 (2018): Jurnal Muara Ilmu Ekonomi dan Bisnis
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jmieb.v2i1.1750

Abstract

The study on intangible assets, goodwill in particular, becomes an interesting topic to reinvestigate since question about the relevance value is often discussed recently. This research aims to test the relevance value of goodwill information and see the effect of moderation variable of audit quality on the relevance value of goodwill. The research was conducted on the companies listed in Indonesia Stock Exchange with regression analysis. The value model of stock exchange as the function from Book Value and Earning was used and the content analysis was conducted when assessing the goodwill of company.With 71 non-financial companies in Indonesia as the samples, this research shows the result that the goodwill has a significant negative relation on stock price.  It was also proven that the audit quality improves the relevance value of goodwill. This improvement makes the role of auditor important in assessing the accurate goodwill value.
PERAN KEBIJAKAN DIVIDEN PADA PENGARUH PROFITABILITAS TERHADAP NILAI PERUSAHAAN (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR DI INDONESIA TAHUN 2015-2017) Nathalia Kezia Deborah; Almatius Setya Marsudi
Prosiding Working Papers Series In Management Vol 10, No 2 (2018): Prosiding Working Papers Series In Management
Publisher : Prosiding Working Papers Series In Management

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (219.098 KB)

Abstract

The study attempted to examine the effect of divident  as a moderator of the firm value - profitability relationship. Researchers see moderating effects of divident on the relationship between  profitability and firm value. This paper uses data for fifty seven manufacturing industries in 2015-2017 in Indonesia, moderated regression analysis was conducted to see the role of moderation in the influence of profitability on firm value. We report two primary findings. First, The profitability contribute to the firm value, Second, there was no moderating effect of divident on the relationship between profitability and firm value..Keyword: Dividen Policy, Profitability, Corporate Value
DETERMINAN FRAUDULENT FINANCIAL REPORTING DALAM PERSPEKTIF TRIANGGLE FRAUD Saraswati Ayu Hapsari; Almatius Setya Marsudi
Prosiding Working Papers Series In Management Vol 10, No 2 (2018): Prosiding Working Papers Series In Management
Publisher : Prosiding Working Papers Series In Management

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (357.692 KB)

Abstract

This research aims to examine determinant of financial fraud reporting. The population in this research is the manufacturing company registered in Indonesia stock exchange in 2014-2016, in which there are 30 companies as the samples of research. The hypothesis be examined with multiple linear regression analysis. The research shows that financial targets effect on fraudulent financial reporting and effectiveness of supervision influences fraudulent financial reporting. Keywords: fraudulent financial reporting, financial target, effectiveness.
FAKTOR-FAKTOR YANG MEMPENGARUHI RETURN SAHAM BANK UMUM KONVENSIONAL LQ-45 DI BURSA EFEK INDONESIA Dean Sanuya Hafizan Koorniaharta; Almatius Setya Marsudi
BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Vol 17 No 2 (2020): BALANCE: Jurnal Akuntansi, Auditing dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/balance.v17i2.2263

Abstract

Bank companies manage corpoRate funding, one of which is by investing. Investments are carried out in the hope of obtaining stock Returns. This study examines the effect of Net Interest Margin, Capital Adequacy Ratio, Operating Income, Operational Expenses, and Bank Indonesia Reference Interest Rate on stock Returns in Indonesian banking companies. The sampling technique used was Purposive Sampling method, the sample obtained was 5 companies in the banking sector registered in LQ-45. Linear regression test is used to see the behavior of each variable. Data obtained as many as 200 out of 5 banking sector companies listed on LQ45 on the Indonesia Stock Exchange. The scope of research time is in the quarterly period of 2010 to 2019. The results show that the BI Reference Rate, Capital Adequacy Ratio and Operating Expenses, Operational Income, have no significant effect on bank stock Returns. On the other hand, Net Interest Margin has a significant effect on bank stock Returns.
DAMPAK KEPEMILIKAN MANAJERIAL, KEPEMILIKAN INSTITUSIONAL, LIKUIDITAS, PROFITABILITAS, DAN KEBIJAKAN UTANG TERHADAP KEBIJAKAN DIVIDEN DI INDUSTRI PERTAMBANGAN INDONESIA Stephanie Natalia Ingi Lajar; Almatius Setya Marsudi
BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Vol 18 No 2 (2021): BALANCE: Jurnal Akuntansi, Auditing dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/balance.v18i2.3133

Abstract

This study tries to see the effect of managerial ownership, institutional ownership, liquidity, profitability, and debt policy on dividend policy. Managerial ownership is measured by the ratio of the number of shares owned to total shares; institutional ownership is measured by the percentage of share ownership in the ownership structure, the current ratio is measured by dividing assets and current liabilities, debt policy is measured by dividing total debt by total equity, profitability is measured by dividing net income with total assets. Profitability is calculated by dividing net income by total assets. This study uses purposive sampling by taking data from 20 mining companies on the Indonesia Stock Exchange from 2011-2019. The technique of testing the hypothesis with multiple regression. This study proves that institutional ownership and debt policy affect the company's dividend policy. Meanwhile, managerial ownership, liquidity, and profitability do not affect dividend policy.
DAMPAK TINGKAT PERPUTARAN PIUTANG USAHA PADA PROFITABILITAS PERUSAHAAN DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERATING Clarissa Evelyn; Almatius Setya Marsudi
BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Vol 18 No 2 (2021): BALANCE: Jurnal Akuntansi, Auditing dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/balance.v18i2.3134

Abstract

This study tries to analyze the effect of accounts receivable turnover on company profitability. Profitability in this study is measured by the ratio of Return on Assets. This study also uses a moderating variable, namely the audit committee. This study uses a sample of 30 manufacturing companies on the Indonesia Stock Exchange in the 2016-2018 period. The analysis used is panel data regression analysis with random models and multiple linear regression. This study uses data processing software in the form of Eviews. The result of this study is that turnover has a positive and significant effect on the company's profitability.
PENGARUH PARTISIPASI ANGGARAN PADA KINERJA UNIVERSITAS APTIK YANG DIMEDIASI OLEH TRUST PEGAWAI Almatius Setya Marsudi
Jurnal Ekonomi Dan Bisnis Vol 21, No 2 (2018): JURNAL EKONOMI DAN BISNIS SEPTEMBER 2018
Publisher : Fakultas Ekonomi Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (2282.929 KB) | DOI: 10.31941/jebi.v21i2.781

Abstract

This study aims to examine the effect of budget participation on task performance with trust as intervening variables in the organization. The population is drawn from 17 universities in the APTIK environment in Indonesia. Path analysis is use to see whether trust is a intervening variable in the effects of budget participation on task performance. The Research finding is the budget participation influence on task performance but there is no role of trust as intervening variable the effect on budgeting participation influence on task performance. Keywords: Budget Participation, Task Performance, Trust, Mediation
PENGARUH PENGUNGKAPAN SUKARELA GCG TERHADAP HUBUNGAN ANTARA UKURAN DEWAN KOMISARIS, DAN NILAI PERUSAHAAN DI PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI IDX Almatius Setya Marsudi
Jurnal Ekonomi Dan Bisnis Vol 19, No 2 (2016): JURNAL EKONOMI DAN BISNIS SEPTEMBER 2016
Publisher : Fakultas Ekonomi Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1122.975 KB) | DOI: 10.31941/jebi.v19i2.424

Abstract

Several researches were conducted to explain the financial statement disclosure categorized in to the disclosure research in general and the research examining disclosure of specific aspect, such as the research explaining the effect of Good Corporate Governance (GCG). This research aims to examine the disclosure on specific aspect, voluntary disclousure of GCG in annual report and the relation between the amount of Board of Commissionersand firm value. The population in this research is the manufacturing company registered in Indonesia stock exchange in 2015, in which there are 53 companies as the samples of research. The hypothesis testing was performed with path analysis. The research shows the result that there is significant positive effect in amount variable of Board of Commissioners on the voluntary GCG disclosure and there is no indirect rela tion of Board of Commissioners variable on firm value through voluntary GCG disclosure.Key Words: Good Corporate Governance, voluntary, board of director, firm value
PERAN KEMAMPULABAAN, SOLVABILITAS, DAN GCG PADA PENINGKATAN NILAI PERUSAHAAN DI SEKTOR PERBANKAN (STUDI EMPIRIS DI BEI 2015-2018) Almatius Setya Marsudi; Antonia Jessica
Jurnal Ekonomi Dan Bisnis Vol 23, No 2 (2020): JURNAL EKONOMI DAN BISNIS SEPTEMBER 2020
Publisher : Fakultas Ekonomi Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31941/jebi.v23i2.1214

Abstract

This study aims to analyses the effect of financial structure and GCG to firm value in the banking sector. The population is drawn from 17 Bank in Indonesia, with samples of banking firms listed on the IDX in 2015 to 2018. Panel data analysis is use to see whether independent variable (profitability, zise, Leverage, audit comitee and board of director) has impact to firm value. The results show that there is significant impact of zise on firm value, It can be said that size has an influence on firm values. But there is no role of other independent variable that impact to firm value. The results show that there is no significant impact of profitability, Leverage, audit comitee and board of director on firm value. Keywords: Financial Structure, GCG, and Firm Value.
The initial accountant competency of final year accounting students Weli Weli; Almatius Setya Marsudi
International Journal of Evaluation and Research in Education (IJERE) Vol 11, No 3: September 2022
Publisher : Institute of Advanced Engineering and Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11591/ijere.v11i3.22575

Abstract

The development of information technology towards the 4th industrial revolution era brought changes to business processes in various industries, which will eventually have an impact on jobs in the accounting field. Accountants must be adaptable and competent to work as accounting professionals. Therefore, this study aimed to analyze the perceptions of final-year accounting students regarding knowledge competence, soft skills, information technology capabilities, and perceptions of readiness to enter the workforce. It also analyzed whether these competencies affect students' readiness to enter the workforce. In this study, the soft skills competencies are dimensions of intellectual, personal, organizational, internal, and communication competencies, and ethics in accounting. The data was collected using a questionnaire based Google Form given to several universities in Indonesia that were willing to distribute the forms to their accounting students. A descriptive method was used for data and confirmatory factor analysis and data processing was performed with the help of statistical package for the social sciences (SPSS) and partial least squares (SmartPLS) programs. The results showed that soft skills competencies had a higher score compared to accounting and information technology competencies. Furthermore, there was a significant influence between competence and work readiness of accounting students. This study provides information in the preparation of the accounting curriculum to consider various competencies following industry needs.
Co-Authors Andreas Siahaan Antonia Jessica Clarissa Evelyn Dean Sanuya Hafizan Koorniaharta Evelyn, Clarissa Jonnius Jonnius Koorniaharta, Dean Sanuya Hafizan Lajar, Stephanie Natalia Ingi Leoni Fransisca, Leoni Megawati Oktorina Nathalia Kezia Deborah Nicko Albart Ratnasusita, Theresia Sri Rilo Pambudi Saraswati Ayu Hapsari Sri Hapsari Wijayanti Stephanie Natalia Ingi Lajar Sudirman Sudirman Viola Novianti Weli Imbiri