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PENGARUH KONDISI KEUANGAN, PERTUMBUHAN PERUSAHAAN DAN OPINI AUDIT MODIFIKASI GOING CONCERN TAHUN SEBELUMNYA TERHADAP PENERIMAAN OPINI AUDIT MODIFIKASI GOING CONCERN Prismawardani, Ika; Pratomo, Dudi
Kiat Bisnis Vol 5, No 4 (2014): KIAT BISNIS VOL 5 NO 4 JUNI 2014
Publisher : Kiat Bisnis

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Abstract

This research aims to analyze financial condition, corporate growth and going concern modification audit opinion of prior year toward acceptance of going concern modification audit opinion. The population in this research is manufacturing companies listed at Indonesia Stock Exchange from 2008-2012. The sampling was conducted by purposive sampling method. Data were analyzed by logistic regression analysis. The result shows that financial condition and prior year going concern modification audit opinion are significantly affect the acceptance of going concern modification audit opinion. In the contrary, corporate growth doesn’t have affect on the acceptance of going concern modification audit opinion..Keywords : going concern modification audit opinion, financial condition, corporate growth
PENGARUH KONDISI KEUANGAN, PERTUMBUHAN PERUSAHAAN DAN OPINI AUDIT MODIFIKASI GOING CONCERN TAHUN SEBELUMNYA TERHADAP PENERIMAAN OPINI AUDIT MODIFIKASI GOING CONCERN Prismawardani, Ika; Pratomo, Dudi
Kiat Bisnis Vol 5, No 4 (2014): KIAT BISNIS VOL 5 NO 4 Juni 2014
Publisher : Kiat Bisnis

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Abstract

This research aims to analyze financial condition, corporate growth and going concern modification audit opinion of prior year toward acceptance of going concern modification audit opinion. The population in this research is manufacturing companies listed at Indonesia Stock Exchange from 2008-2012. The sampling was conducted by purposive sampling method. Data were analyzed by logistic regression analysis. The result shows that financial condition and prior year going concern modification audit opinion are significantly affect the acceptance of going concern modification audit opinion. In the contrary, corporate growth doesn’t have affect on the acceptance of going concern modification audit opinion..Keywords : going concern modification audit opinion, financial condition, corporate growth
PENGARUH KONDISI KEUANGAN, PERTUMBUHAN PERUSAHAAN DAN OPINI AUDIT MODIFIKASI GOING CONCERN TAHUN SEBELUMNYA TERHADAP PENERIMAAN OPINI AUDIT MODIFIKASI GOING CONCERN Prismawardani, Ika; Pratomo, Dudi
KIAT BISNIS Vol 5, No 4 (2014): Kiat Bisnis Juni
Publisher : KIAT BISNIS

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (496.207 KB)

Abstract

This research aims to analyze financial condition, corporate growth and going concern modification audit opinion of prior year toward acceptance of going concern modification audit opinion. The population in this research is manufacturing companies listed at Indonesia Stock Exchange from 2008-2012. The sampling was conducted by purposive sampling method. Data were analyzed by logistic regression analysis. The result shows that financial condition and prior year going concern modification audit opinion are significantly affect the acceptance of going concern modification audit opinion. In the contrary, corporate growth doesn’t have affect on the acceptance of going concern modification audit opinion.. Keywords : going concern modification audit opinion, financial condition, corporate growth
FAKTOR–FAKTOR YANG MEMPENGARUHI KESUKSESAN SISTEM INFORMASI KEHADIRAN Pratomo, Dudi
Ekono Insentif Vol 10 No 2 (2016): Ekono Insentif
Publisher : LLDIKTI WILAYAH IV

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Abstract

Sistem informasi kehadiran sangat bermanfaat untuk perusahaan karena dapat mengukur kinerja pegawai dalam perusahaan, oleh karena itu system informasi kehadiran harus dapat menyajikan informasi yang benar untuk setiap penggunanya.Tujuan dari penelitian ini adalah untuk mengetahui pengaruh kualitas informasi, kualitas system, dan kualitas layanan terhadap kepuasan pengguna system secara parsial dam simultan. Metode penelitian yang digunakan regresi berganda dan hasil dari penelitian kualitas informasi, kualitas sistem, kualitas layanan secara simultan berpengaruh positif terhadap kepuasan pengguna system. Secara parsial kulitas informasi dan kualitas system tidak berpengaruh terhadap kepuasan penggunaan system tapi kualitas layanan berpengaruh terhadap kepuasan pengguna system informasi kehadiran.
PENGARUH FRAUD PENTAGON DALAM MENDETEKSI KECURANGAN PELAPORAN KEUANGAN Agustina, Ratna Dewi; Pratomo, Dudi
Jurnal Ilmiah MEA (Manajemen, Ekonomi, & Akuntansi) Vol 3 No 1 (2019): Januari - April 2019
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (920.557 KB) | DOI: 10.31955/mea.vol3.iss1.pp44-62

Abstract

This research aims to analyze the effect of pressure, opportunity, rationalization, competence, and arrogance both simultaneously and partially on fraudulent financial reporting on mining sector companies listed in Indonesia Stock Exchange period of 2013-2017. The data used in this study is secondary data obtained from annual reports and audited financial statements of mining sector companies listed in Indonesia Stock Exchange period of 2013-2017. The sample selection technique in this study uses purposive sampling to obtain 33 mining sector companies with a five-year research period during 2013-2017 or in other words there were 165 samples units in this study. The data analysis technique used is descriptive statistics analysis and logistic regression analysis using SPSS 25 software. The results of this study indicate that simultaneous pressure, opportunity, rationalization, competence, and arrogance significantly effect fraudulent financial reporting on mining sector companies listed in Indonesia Stock Exchange for the period 2013-2017. The test results partially show that pressure has a significant negative effect, opportunity has a significant positive effect, while rationalization, competence, and arrogance have no significant effect on fraudulent financial reporting on mining sector companies listed in Indonesia Stock Exchange for the period 2013-2017.
Pengaruh Ukuran Dewan Komisaris, Gender Diversity pada Dewan, dan Kualitas Auditor Eksternal terhadap Agresivitas Pajak (Studi pada Perusahaan Sektor Property dan Real Estate yang Terdaftar di Bursa Efek Indonesia Periode 2013-2017) AMBARSARI, DESI; PRATOMO, DUDI; KURNIA, KURNIA
Jurnal ASET (Akuntansi Riset) Vol 10, No 2 (2018): Jurnal ASET (Akuntansi Riset). Juli - Desember 2018
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (561.196 KB) | DOI: 10.17509/jaset.v10i2.14991

Abstract

ABSTRAK. Penelitian ini bertujuan untuk menganalisis ukuran dewan komisaris, keragaman gender dalam dewan, kualitas auditor eksternal, dan agresivitas pajak pada perusahaan sektor properti dan real estate yang terdaftar di Bursa Efek Indonesia (BEI) pada periode 2013-2017. Selain itu, untuk menganalisis efek secara simultan dan parsial antara ukuran dewan komisaris, keragaman gender dalam dewan, dan kualitas auditor eksternal terhadap agresivitas pajak di perusahaan sektor properti dan real estate yang terdaftar di Bursa Efek Indonesia (BEI) pada periode 2013-2017 Metode analitik yang digunakan adalah uji statistik deskriptif dan analisis regresi data panel menggunakan Eviews versi 10.Hasil penelitian ini juga menunjukkan bahwa secara simultan Ukuran Dewan Komisaris, Keanekaragaman Gender di Dewan, dan Kualitas Auditor Eksternal mempengaruhi agresivitas pajak. Sebagian Keragaman Gender dalam Dewan berpengaruh negatif terhadap Agresivitas Pajak, sedangkan Ukuran Dewan Komisaris dan Kualitas Auditor Eksternal tidak berpengaruh.Kata kunci: Agresivitas Pajak, Ukuran Dewan Komisaris, Keanekaragaman Gender dalam Dewan, Kualitas Auditor Eksternal
PENGARUH KOMITE AUDIT (AUDIT MEETING), MANAGERIAL DIRECTOR TERHADAP KONSERVATISME AKUNTANSI (Studi pada Industri Ritel yang Terdaftar di Bursa Efek Indonesia Tahun 2012-2016). Anjani, Fitri; Pratomo, Dudi; Kurnia, Kurnia
Jurnal Akuntansi Bisnis dan Ekonomi Vol 4 No 2 (2018): Jurnal Akuntansi, Bisnis dan Ekonomi
Publisher : Universitas Widyatama

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (618.062 KB) | DOI: 10.33197/jabe.vol4.iss2.2018.186

Abstract

Conservatism is the prudence principle in the preparation of financial reporting in which the company is not rush to recognizing revenue and profit, as well as immediately, recognize cost and loss that have the possibility of occurring. The prudence principle is referred to accounting conservatism. This study aimed to obtain empirical evidence of the influence of the audit committee, managerial ownership, foreign ownership, and independent director to accounting conservatism. The population in this study is a sub-company retail industry sector listed on the Indonesia Stock Exchange in 2012-2016. Mechanical sample selection using purposive sampling and acquired 5 companies by 5 years in order to get 25 samples was observed. Model analysis of the data in this research is panel data regression using Software Eviews 9.0. This study shows that independent variables such as the audit committee, managerial ownership, foreign ownership, and independent director simultaneously affect the dependent variable accounting conservatism. In partial of variable audit committee significant positive effect on accounting conservatism, variable independent director significant negative effect on accounting conservatism. Meanwhile, the variable managerial ownership and foreign ownership no significant effect on accounting conservatism. Conclusions of this research is the audit committee and independent director significant effect on accounting conservatism, while managerial ownership and foreign ownership has no effect and can reduce the accounting conservatism at the company. Suggestions for the company is to increase the amount of managerial share ownership and for the investor to see the company that has a high proportion of foreign share ownership. As for further research, can use other measurement methods to measure conservatism as using Zhang or Basu method. From the test results obtained partial results showing variable levels of financial difficulty with negative direction have a significant effect on accounting conservatism. Variable litigation risk and growth opportunities no significant effect on accounting conservatism.
THE EFFECT OF CEO COMPENSATION, INDEPENDEN DIRECTOR AND AUDIT QUALITY ON TAX AGGRESSIVENESS Kurnia, Kurnia; Pratomo, Dudi; Handoko, Tommy
ACCRUALS Vol 3 No 1 (2019): Accruals Edisi Maret 2019
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (667.422 KB) | DOI: 10.35310/accruals.v3i1.40

Abstract

Tax is one of the largest sources of revenue from the State Budget (APBN). Every year it is expected that the achievement will be in accordance with the targets set by the government. On the other hand for Taxpayers, tax is a burden that must be reduced because it affects the profits earned. Tax avoidance by taxpayers was called tax aggressiveness, where taxpayers try to minimize the tax burden in order to increase profits.This study aims to determine the effect simultaneously and partially between tax aggressiveness as the dependent variable with executive compensation, independent director and audit quality as an independent variable with leverage control variables that were proxied by a debt to asset ratio (DAR).The research method used quantitative research with descriptive objectives verification and had a type of causality. The analytical unit used a mining company that was consistently listed on the IDX, consistently publishes financial statements and did not experience losses during the study period of 2011-2017. Based on these criteria 8 samples of the company were obtained with a study period of 7 years, resulting in 56 research samples. The method of data analysis used descriptive statistical analysis and panel data regression analysis which was assisted by Microsoft Excel 2016 and E-Views 10 Student Version software.From the results of descriptive statistical analysis and panel data regression it was concluded that executive compensation, independent directors and audit quality had an effect on simultaneously on tax aggressiveness. Partially, executive compensation and independent directors had no effect on tax aggressiveness, while audit quality had a significant negative effect on tax aggressiveness. This shows that taxpayers must pay attention to the independent variable of audit quality because it could affect tax aggressiveness
THE EFFECT OF OWNERSHIP STRUCTURE ON INCOME SMOOTHING Pratomo, Dudi; Kurnia, Kurnia; Dzil Ikram, Adli
ACCRUALS Vol 3 No 1 (2019): Accruals Edisi Maret 2019
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (885.631 KB) | DOI: 10.35310/accruals.v3i1.41

Abstract

Income smoothing is an earnings management action by raising or lowering earnings to make it look more stable. This was done by company management for reasons not achieving the company's targets. In financial statements, a stable company profit illustrates that the company had good business continuity.Explained in the concept of corporate governance, institutional ownership, government ownership, and managerial ownership were believed to be able to minimize the occurrence of income smoothing. Therefore, this research was conducted to determine the effect of institutional ownership, government ownership, and managerial ownership with profitability and leverage control variables on income smoothing both simultaneously and partially in BUMN companies listed on the Indonesia Stock Exchange in 2012 - 2017.The technique used to select samples was purposive sampling technique. In the process, 10 research samples were obtained with a period of 6 years, so that 60 sample units were obtained. Then, to carry out the analysis, the analytical method used logistic regression analysis with the software used SPSS 23.0.After the analysis of this study, the results stated that simultaneous institutional ownership, government ownership, and managerial ownership with profitability control variables and leverage had a significant influence on income smoothing. Furthermore, partially the results of this study stated that government ownership had a significant effect on the negative direction of income smoothing. While the other two independent variables, namely institutional ownership and managerial ownership variables did not have a significant effect on income smoothing.
Pengaruh Koneksi Politik dan Capital Intensity Terhadap Agresivitas Pajak (Studi pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2013-2017) Lestari, Poppy Ariyani Sumitha; Pratomo, Dudi; Asalam, Ardan Gani
Jurnal ASET (Akuntansi Riset) Vol 11, No 1 (2019): Jurnal ASET (Akuntansi Riset) Januari -Juni 2019
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v11i1.15772

Abstract

Penelitian ini bertujuan untuk menganalisis koneksi politik, capital intensity dan agresivitas pajak pada perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2013-2017. Selain itu juga untuk menganalisis pengaruh secara simultan dan parsial antara koneksi politik dan capital intensity terhadap agresivitas pajak pada perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2013-2017. Metode analisis yang digunakan adalah pengujian statistik deskriptif dan analisis regresi data panel dengan menggunakan software E-views versi 10. Teknik pemilihan sampel yang digunakan yaitu purposive sampling dan diperoleh 13 perusahaan sektor pertambangan dengan periode penelitian selama lima tahun yaitu tahun 2013-2017 sehingga didapat 65 unit sampel dalam penelitian ini. Hasil penelitian ini menunjukkan bahwa secara simultan Koneksi Politik dan Capital Intensity berpengaruh terhadap Agesivitas Pajak. Secara parsial Koneksi Politik tidak berpengaruh terhadap Agresivitas Pajak, sedangkan Capital Intensity berpengaruh negatif terhadap Agresivitas Pajak.