Bahtiar Effendi - Academia.edu (original) (raw)
Papers by Bahtiar Effendi
STATERA: Jurnal Akuntansi dan Keuangan
Penelitian ini bertujuan untuk menganalisis pengaruh leverage dan biaya audit terhadap pemilihan ... more Penelitian ini bertujuan untuk menganalisis pengaruh leverage dan biaya audit terhadap pemilihan auditor eksternal pada perusahaan sektor keuangan yang listing di Bursa Efek Indonesia. Populasi penelitian ini adalah seluruh perusahaan sektor keuangan yang listing di Bursa Efek Indonesia periode 2016-2018. Penentuan sampel dipilih berdasarkan kriteria purposive sampling dengan metode kuantitatif pendekatan deskriptif. Berdasarkan metode purposive sampling, diperoleh sampel sebanyak 38 perusahaan dengan total unit analisis sebanyak 144 data yang diperoleh dari 3 tahun periode pengamatan. Penelitian ini menggunakan data sekunder yang diperoleh dari data laporan keuangan dan laporan tahunan perusahaan go public yang listing di Bursa Efek Indonesia. Dengan menggunakan analisis regresi logistik sebagai analisis data penelitian, diperoleh hasil bahwa leverage memiliki pengaruh negatif dan tidak signifikan terhadap pemilihan auditor eksternal. Selain itu, ditemukan hasil juga bahwa biaya au...
JURNAL ONLINE INSAN AKUNTAN
Penelitian ini bertujuan untuk menganalisis faktor-faktor penerapan akuntansi manajemen lingkunga... more Penelitian ini bertujuan untuk menganalisis faktor-faktor penerapan akuntansi manajemen lingkungan terhadap nilai perusahaan di Banten. Populasi penelitian ini adalah seluruh perusahaan manufaktur yang terletak di Banten periode 2019-2020, sebanyak 2.579 perusahaan. Penentuan sampel dipilih berdasarkan kriteria purposive sampling dengan metode kuantitatif pendekatan deskriptif. Penelitian ini menggunakan data primer yang diperoleh dari jawaban atas pertanyaan melalui kuesioner yang diberikan kepada responden dan data sekunder dari laporan keuangan perusahaan. Dengan menggunakan regresi linier berganda sebagai metode penelitian diperoleh hasil bahwa terdapat pengaruh negatif signifikan antara aspek transportasi terhadap nilai perusahaan. Selanjutnya, ditemukan juga hasil aspek lain-lain berpengaruh positif signifikan terhadap nilai perusahaan. Namun, terdapat empat aspek dari proksi penerapan akuntansi manajemen lingkungan yang terdiri atas aspek material input, aspek non product out...
STATERA: Jurnal Akuntansi dan Keuangan, 2021
The purpose of this study is to determine the effect of corporate governance (independent commiss... more The purpose of this study is to determine the effect of corporate governance (independent commissioners, board of directors, audit committee and audit quality) on tax avoidance with mediating role of corporate social responsibility. The type of research used in this study is quantitative method. The population in this study are all manufacturer companies listed on Indonesia Stock Exchange in 2016-2019 as many as 182 companies with annual reports for 4 years, namely from 2016-2019. Sample selection with purposive sampling method and counted by slovin formula. The analytical method used to test hypotheses is the multiple regression test. The results show that independent commissioners have no effect on tax avoidance in manufacturing companies listed on the IDX in 2016-2019, the board of directors has no effect on tax avoidance in manufacturing companies listed on the IDX in 2016-2019, audit committees have no effect on tax avoidance in companies manufacturers listed on the IDX in 2016...
Conference Series, 2021
This study aims to analyze the factors of environmental accounting which consist of material inpu... more This study aims to analyze the factors of environmental accounting which consist of material inputs, non-product output, compliance aspects, transportation aspects, other aspects, supplier assessment, and environmental complaints mechanisms to increase firm value. The sample in this study was 71 respondents from companies in Banten which were determined based on the purposive sampling method. Then the data were analyzed using multiple linear regression methods. The results showed that environmental accounting which is proxied by non-product output, other aspects, and environmental complaints mechanisms have a significant positive effect on increasing firm value. Furthermore, it was found that there was a significant negative effect between material input and supplier assessment on the increase in firm value. Also, it was found that the compliance aspect had a positive and insignificant effect on the increase in firm value and the transportation aspect had a negative and insignifican...
International Journal of Social Science, 2021
This research study aims to examine the effect of implementing environmental management accountin... more This research study aims to examine the effect of implementing environmental management accounting in increasing firm value in Tangerang Raya. This research uses a population of 2,579 manufacturing industrial companies in Banten province spread across Cilegon City, Serang Regency and City, Pandeglang City, Lebak City and Tangerang Raya. The samples were selected using predetermined criteria with quantitative methods. Based on the multiple linear regression testing that has been carried out, the following results are obtained: there is a significant positive effect between the material input aspect and the environmental complaint mechanism aspect on firm value. Furthermore, the results of non-output aspects of products and aspects of compliance have a significant negative effect on firm value. However, there are three aspects of the proxy for the application of environmental management accounting which consist of transportation aspects, other aspects, and supplier assessment aspects ...
Proceedings of the Proceedings of The First International Conference on Global Innovation and Trends in Economy, InCoGITE, 7 November 2019, Tangerang, Banten, Indonesia, 2020
This study aims to examine the characteristics of the company consisting of leverage, profitabili... more This study aims to examine the characteristics of the company consisting of leverage, profitability, company size, and company age to the extent of disclosure of sustainability report. There are 48 companies engaged in manufacturing of chemical and animal feed sub-sectors in 2012-2017 as samples. These samples were selected using the purposive sampling method. Then the data are analyzed using multiple regression methods. The results of the study show that company characteristics that are proxied by leverage, profitability, company size, and company age do not affect the extent of disclosure of sustainability report.
Abstrak Penelitian ini bertujuan untuk menganalisis faktor-faktor penerapan akuntansi manajemen l... more Abstrak Penelitian ini bertujuan untuk menganalisis faktor-faktor penerapan akuntansi manajemen lingkungan terhadap nilai perusahaan di Jawa Barat. Urgensi penelitian ini harus dilaksanakan adalah akuntansi manajemen lingkungan merupakan pilar dari keberlanjutan (sustainability) yang dapat menggeser paradigma prioritas perusahaan bukan hanya profit semata, namun mengenai going concern perusahaan. Selain itu, ditemukan juga fenomena perusahaan yang memiliki nilai perusahaan yang tinggi dengan kondisi berbanding terbalik pada rendahnya praktik implementasi tanggung jawab konservasi lingkungan. Populasi penelitian ini adalah seluruh perusahaan manufaktur yang terletak di Jawa Barat periode 2018-2019 dan berdasarkan metode purposive sampling diperoleh sampel sebanyak 120 responden. Dengan menggunakan analisis regresi linier berganda sebagai metode penelitian diperoleh hasil bahwa terdapat pengaruh positif signifikan antara penerapan akuntansi manajemen lingkungan yang diproksikan melalu...
Tujuan_Menganalisis faktor-faktor yang mempengaruhi kepuasan masyarakat terkait implementasi prog... more Tujuan_Menganalisis faktor-faktor yang mempengaruhi kepuasan masyarakat terkait implementasi program corporate social responsibility di PT. Krakatau Stell, Tbk Kota Cilegon. Target khusus penelitian ini menguji secara empiris pengaruh implementasi program corporate social responsibility yang direpresentasikan melalui kinerja ekonomi, kinerja sosialdan kinerja lingkungan terhadap kepuasan masyarakat PT. Krakatau Steel, Tbk. Kota Cilegon. Desain/Metode_Penelitian ini menggunakan data yang diperoleh dari jawaban atas pertanyaan melalui kuesioner yang diberikan kepada responden. Responden dalam penelitian ini yaitu masyarakat Kecamatan Citangkil yang berlokasi di sekitar PT. Krakatau Steel, Tbk. dan memperoleh manfaat atas program Corporate Social Responsibility. Analisis data dilakukan dengan analisis regresi berganda. Temuan_Kinerja ekonomi (EKO) berpengaruh positif signifikan terhadap kepuasan masyarakat (KMA) dengan tingkat signifikansi berada di bawah 5% atau 0,05 yakni α = 0,001 d...
This study aims to examine the effect of profitability and solvency on audit delay on consumer go... more This study aims to examine the effect of profitability and solvency on audit delay on consumer goods companies listing on Indonesia Stock Exchange (IDX) in 2011-2016. The population of this research is all consumer goods companies in Indonesia in 2011-2016. The number of samples of 30 consumer goods companies, selected using purposive sampling method. This study uses data collected from Indonesian Stock Exchange (IDX) in 2011-2016 and also from each company web. By using multiple regression analysis as research method and result of this research revealed that found significant positive influence between solvency to audit delay and found also result that profitability have no effect to audit delay. Keywords: Profitability, Solvency, Audit Delay.
This study aims to analyze the variables of environmental performance on firm value in Indonesia.... more This study aims to analyze the variables of environmental performance on firm value in Indonesia. The environmental performance variable consists of four dimensions adopted from the Global Reporting Initiative (GRI 4.0), namely input material, non-product output, compliance aspects, and transportation aspects. The population of this research is all manufacturing companies located in Banten Province from 2016 to 2018, as many as 1,695 companies. The sample of this study consisted of five companies selected using the purposive sampling method. This study uses primary data obtained from answers to questions through a questionnaire given to 71 respondents and secondary data from the company's financial statements. Data analysis using quantitative methods descriptive approach. By using multiple linear regression analysis the results are obtained: (i) environmental performance through input material dimensions has a significant negative effect on firm value, (ii) environmental perform...
This study aims to determine the effect of total assets, profitability and audit fees on audit de... more This study aims to determine the effect of total assets, profitability and audit fees on audit delay of manufacturing industry companies listed on the Indonesian stock exchange. This study uses a quantitative approach. The data collection technique used in this study is the documentation method, which is by collecting and recording financial statements. The data source used is secondary data in the form of financial statements of manufacturing industry companies listed on the Stock Exchange for the period 2016-2018 which can be obtained through the site www.idx.co.id. The sampling technique used was purposive sampling with 39 units of data analysis. The data analysis method used is multiple linear regression analysis using the SPSS 24.0 program. The results showed that (1) total assets had a significant positive effect on audit delay of manufacturing industry companies listed on the Indonesia Stock Exchange. (2) Profitability has a negative or no significant effect on audit delay of...
STATERA: Jurnal Akuntansi dan Keuangan, 2020
This study aims to determine whether there is influence of profitability, company size and levera... more This study aims to determine whether there is influence of profitability, company size and leverage of the company against earnings management. The population in this study is a manufacturing company in the Industrial Sector Textile and Garment in 2015-2017. The sampling technique is done by using non-probability sampling method with saturation sampling technique. Mechanical analysis of data using multiple linear regression methods. The results of data analysis shows that profitability does not significantly influence the earnings management. Profitability shows the company's ability to generate profits for a certain period of time. The market does not respond to profitability as information that can change investor confidence. It cannot effect earnings management practices carried out by the company. The company will not do earnings management by increasing revenue, in order to show shares and retain existing investors. Company size does not significantly effects earnings manag...
STATERA: Jurnal Akuntansi dan Keuangan, 2020
The purpose of this study is to investigation over the influence of Accounting Firms Reputation t... more The purpose of this study is to investigation over the influence of Accounting Firms Reputation to investor reaction by Switching in accounting firms as a intervening variable (mediation). In this study investor reaction wil be obtained from abnormal return as a scale ratio. Total of all the samples that use in this study is 125 company from LQ45 in Indonesian Stock Exchange from 2014-2018. The samples are acquired using purposive sampling method, the data is acquired from annual reports that publish by the company to investor. This study is use path analysis because there is an intervening variable in this study. The result of this research is obtained that there is an influence from accounting firms reputation to switching in accounting firms, then switch in accounting firms as an intervening variable is able to give an indirect effect from accounting firms reputation to investor reaction, there is no direct effect between each variable of accounting firms reputation and switch i...
Jurnal Ilmiah Akuntansi dan Bisnis, 2020
Profesional Fee, Pergantian Chief Executive Officer (CEO), Financial Distress, dan Real Earnings ... more Profesional Fee, Pergantian Chief Executive Officer (CEO), Financial Distress, dan Real Earnings Management. Tujuan dari penelitian ini adalah untuk menganalisis pengaruh profesional fee, pergantian CEO dan financial distress terhadap real earnings management pada perusahaan manufaktur yang tercatat di Bursa Efek Indonesia (BEI) selama periode tahun 2015-2017. Populasi dalam penelitian ini adalah seluruh perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2015-2017. Sampel penelitian ditentukan berdasarkan metode purposive sampling yang dipilih dengan beberapa kriteria tertentu. Jenis data yang digunakan dalam penelitian ini adalah data sekunder. Analisis data menggunakan analisis regresi linier berganda dengan menggunakan SPSS versi 26 sebagai alat analisis. Hasil penelitian menunjukkan bahwa profesional fee berpengaruh negatif dan tidak signifikan terhadap real earnings management; pergantian CEO berpengaruh positif dan tidak signifikan terhadap real earnings mana...
International Journal of Community Service Learning, 2018
SMK Dharma Widya, Neglasari, Tangerang-Banten yang dipimpin oleh Triwidi Pantoro meminta agar dos... more SMK Dharma Widya, Neglasari, Tangerang-Banten yang dipimpin oleh Triwidi Pantoro meminta agar dosen prodi S1 Akuntansi Universitas Matana dapat memberikan bimbingan dan pelatihan akuntansi bagi siswa kelas XII konsentrasi akuntansi yang setengah semester lalu guru pembina (kaprodi akuntansi) telah resign dan kegiatan pembelajaran di kelas tersebut kurang maksimal dengan keterbatasan dewan guru yang mendalami akuntansi. Metode yang diterapkan dalam kegiatan pengabdian masyarakat ini adalah analisis deskriptif dengan menganalisa kondisi situasi materi yang diajarkan dan membuat pola pembelajaran materi yang perlu diperdalam melalui bimbingan dan pelatihan melalui dua tahap yakni pemahaman dan implementasi. Kegiatan ini berlangsung selama 2 minggu. Hasil dari penelitian ini menunjukkan keberhasilan proses bimbingan dan pelatihan akuntansi dan pajak dengan peningkatan pemahaman siswa kelas XII konsentrasi akuntansi yang dibuktikan melalui pre test dan post test materi akuntansi dan paja...
Amalee: Indonesian Journal of Community Research and Engagement, 2020
This community service activity aims to provide education and assistance to Kader Posyandu Rambut... more This community service activity aims to provide education and assistance to Kader Posyandu Rambutan and Posyandu Nusa Indah in Mekarwangi village, Tangerang, by providing an adequate understanding of effective accounting practices and introduction of financial accounting standards for non-profit organizations (PSAK 45). The method of community service activities is carried out through several stages. The first stage is the assessment of needs. The second stage is the implementation of activities in the form of education and accounting assistance which is carried out through the delivery of material and direct assistance in bookkeeping for Posyandu and discussions. The third stage is monitoring which aims to accommodate the problems experienced by Posyandu during the accounting process. Based on the activities carried out, Kader Posyandu are quite helpful in the bookkeeping process which has been considered difficult due to their lack educational background on elementary and junior h...
Jurnal Pemberdayaan Masyarakat: Media Pemikiran dan Dakwah Pembangunan, 2019
The students’ concern can be influenced by awareness factors from early to treat the living envir... more The students’ concern can be influenced by awareness factors from early to treat the living environment. The participation in the conservation of environment program has implemented in the school, it is the urgency for sustainability who useful for students’ skills in the job area for the future. The student of participation can be important factors to grow an empathy of the environment. This condition of environment more awful has influenced exploitation activity conducted by factories. This research aims to know the influence of the education of conservation living environment program to increase students’ awareness in the Kharisma vocational high school, Tanggerang. The research uses a quantitative-experiment method with the analysis of pre-test, post-test, and follow-up. The result is showing the Chi-square score 74,171 (p<0,0001), the context is identification that the education of environmental conservation program for sustainable livelihood can be increasingly of students’...
Business Innovation and Entrepreneurship Journal, 2019
This study aims to determine the effect of audit committees, profitability, and solvability on th... more This study aims to determine the effect of audit committees, profitability, and solvability on the financial report punctuality of metal manufacturing companies listed in the Indonesia stock exchange. This study used quantitative approach. The data collection technique used in this study is document analysis in the form of financial statements of metal subsector manufacturing companies listed on the Stock Exchange for the 2014-2016 period accessed from www.idx.co.id. The sampling technique used was purposive sampling with a total sample of 30 companies. The data analysis method used was multiple linear regression analysis performed in SPSS 24.0 program. The results showed that (1) audit committees do not significantly affect the punctuality in submitting financial statements. (2) Profitability (ROA) has a negative effect or no significant effect on the financial reporting punctuality, (3) Solvability does not significantly influence the financial reporting punctuality (3).
STATERA: Jurnal Akuntansi dan Keuangan, 2019
This study aims to examine the effect of role conflict, role ambiguity, and auditor independence ... more This study aims to examine the effect of role conflict, role ambiguity, and auditor independence on auditor performance. This type of research is quantitative research. The sampling technique was purposive sampling with a sample of 35 respondents from 14 Public Accounting Firms in the Jakarta. The data analysis technique used in this study is a multiple linear regression using the IBM SPSS Statistics version 24 program. The results show that: role conflict does not affect auditor performance, role ambiguity does not affect auditor performance, and auditor independence do not affect auditor performance.
STATERA: Jurnal Akuntansi dan Keuangan
Penelitian ini bertujuan untuk menganalisis pengaruh leverage dan biaya audit terhadap pemilihan ... more Penelitian ini bertujuan untuk menganalisis pengaruh leverage dan biaya audit terhadap pemilihan auditor eksternal pada perusahaan sektor keuangan yang listing di Bursa Efek Indonesia. Populasi penelitian ini adalah seluruh perusahaan sektor keuangan yang listing di Bursa Efek Indonesia periode 2016-2018. Penentuan sampel dipilih berdasarkan kriteria purposive sampling dengan metode kuantitatif pendekatan deskriptif. Berdasarkan metode purposive sampling, diperoleh sampel sebanyak 38 perusahaan dengan total unit analisis sebanyak 144 data yang diperoleh dari 3 tahun periode pengamatan. Penelitian ini menggunakan data sekunder yang diperoleh dari data laporan keuangan dan laporan tahunan perusahaan go public yang listing di Bursa Efek Indonesia. Dengan menggunakan analisis regresi logistik sebagai analisis data penelitian, diperoleh hasil bahwa leverage memiliki pengaruh negatif dan tidak signifikan terhadap pemilihan auditor eksternal. Selain itu, ditemukan hasil juga bahwa biaya au...
JURNAL ONLINE INSAN AKUNTAN
Penelitian ini bertujuan untuk menganalisis faktor-faktor penerapan akuntansi manajemen lingkunga... more Penelitian ini bertujuan untuk menganalisis faktor-faktor penerapan akuntansi manajemen lingkungan terhadap nilai perusahaan di Banten. Populasi penelitian ini adalah seluruh perusahaan manufaktur yang terletak di Banten periode 2019-2020, sebanyak 2.579 perusahaan. Penentuan sampel dipilih berdasarkan kriteria purposive sampling dengan metode kuantitatif pendekatan deskriptif. Penelitian ini menggunakan data primer yang diperoleh dari jawaban atas pertanyaan melalui kuesioner yang diberikan kepada responden dan data sekunder dari laporan keuangan perusahaan. Dengan menggunakan regresi linier berganda sebagai metode penelitian diperoleh hasil bahwa terdapat pengaruh negatif signifikan antara aspek transportasi terhadap nilai perusahaan. Selanjutnya, ditemukan juga hasil aspek lain-lain berpengaruh positif signifikan terhadap nilai perusahaan. Namun, terdapat empat aspek dari proksi penerapan akuntansi manajemen lingkungan yang terdiri atas aspek material input, aspek non product out...
STATERA: Jurnal Akuntansi dan Keuangan, 2021
The purpose of this study is to determine the effect of corporate governance (independent commiss... more The purpose of this study is to determine the effect of corporate governance (independent commissioners, board of directors, audit committee and audit quality) on tax avoidance with mediating role of corporate social responsibility. The type of research used in this study is quantitative method. The population in this study are all manufacturer companies listed on Indonesia Stock Exchange in 2016-2019 as many as 182 companies with annual reports for 4 years, namely from 2016-2019. Sample selection with purposive sampling method and counted by slovin formula. The analytical method used to test hypotheses is the multiple regression test. The results show that independent commissioners have no effect on tax avoidance in manufacturing companies listed on the IDX in 2016-2019, the board of directors has no effect on tax avoidance in manufacturing companies listed on the IDX in 2016-2019, audit committees have no effect on tax avoidance in companies manufacturers listed on the IDX in 2016...
Conference Series, 2021
This study aims to analyze the factors of environmental accounting which consist of material inpu... more This study aims to analyze the factors of environmental accounting which consist of material inputs, non-product output, compliance aspects, transportation aspects, other aspects, supplier assessment, and environmental complaints mechanisms to increase firm value. The sample in this study was 71 respondents from companies in Banten which were determined based on the purposive sampling method. Then the data were analyzed using multiple linear regression methods. The results showed that environmental accounting which is proxied by non-product output, other aspects, and environmental complaints mechanisms have a significant positive effect on increasing firm value. Furthermore, it was found that there was a significant negative effect between material input and supplier assessment on the increase in firm value. Also, it was found that the compliance aspect had a positive and insignificant effect on the increase in firm value and the transportation aspect had a negative and insignifican...
International Journal of Social Science, 2021
This research study aims to examine the effect of implementing environmental management accountin... more This research study aims to examine the effect of implementing environmental management accounting in increasing firm value in Tangerang Raya. This research uses a population of 2,579 manufacturing industrial companies in Banten province spread across Cilegon City, Serang Regency and City, Pandeglang City, Lebak City and Tangerang Raya. The samples were selected using predetermined criteria with quantitative methods. Based on the multiple linear regression testing that has been carried out, the following results are obtained: there is a significant positive effect between the material input aspect and the environmental complaint mechanism aspect on firm value. Furthermore, the results of non-output aspects of products and aspects of compliance have a significant negative effect on firm value. However, there are three aspects of the proxy for the application of environmental management accounting which consist of transportation aspects, other aspects, and supplier assessment aspects ...
Proceedings of the Proceedings of The First International Conference on Global Innovation and Trends in Economy, InCoGITE, 7 November 2019, Tangerang, Banten, Indonesia, 2020
This study aims to examine the characteristics of the company consisting of leverage, profitabili... more This study aims to examine the characteristics of the company consisting of leverage, profitability, company size, and company age to the extent of disclosure of sustainability report. There are 48 companies engaged in manufacturing of chemical and animal feed sub-sectors in 2012-2017 as samples. These samples were selected using the purposive sampling method. Then the data are analyzed using multiple regression methods. The results of the study show that company characteristics that are proxied by leverage, profitability, company size, and company age do not affect the extent of disclosure of sustainability report.
Abstrak Penelitian ini bertujuan untuk menganalisis faktor-faktor penerapan akuntansi manajemen l... more Abstrak Penelitian ini bertujuan untuk menganalisis faktor-faktor penerapan akuntansi manajemen lingkungan terhadap nilai perusahaan di Jawa Barat. Urgensi penelitian ini harus dilaksanakan adalah akuntansi manajemen lingkungan merupakan pilar dari keberlanjutan (sustainability) yang dapat menggeser paradigma prioritas perusahaan bukan hanya profit semata, namun mengenai going concern perusahaan. Selain itu, ditemukan juga fenomena perusahaan yang memiliki nilai perusahaan yang tinggi dengan kondisi berbanding terbalik pada rendahnya praktik implementasi tanggung jawab konservasi lingkungan. Populasi penelitian ini adalah seluruh perusahaan manufaktur yang terletak di Jawa Barat periode 2018-2019 dan berdasarkan metode purposive sampling diperoleh sampel sebanyak 120 responden. Dengan menggunakan analisis regresi linier berganda sebagai metode penelitian diperoleh hasil bahwa terdapat pengaruh positif signifikan antara penerapan akuntansi manajemen lingkungan yang diproksikan melalu...
Tujuan_Menganalisis faktor-faktor yang mempengaruhi kepuasan masyarakat terkait implementasi prog... more Tujuan_Menganalisis faktor-faktor yang mempengaruhi kepuasan masyarakat terkait implementasi program corporate social responsibility di PT. Krakatau Stell, Tbk Kota Cilegon. Target khusus penelitian ini menguji secara empiris pengaruh implementasi program corporate social responsibility yang direpresentasikan melalui kinerja ekonomi, kinerja sosialdan kinerja lingkungan terhadap kepuasan masyarakat PT. Krakatau Steel, Tbk. Kota Cilegon. Desain/Metode_Penelitian ini menggunakan data yang diperoleh dari jawaban atas pertanyaan melalui kuesioner yang diberikan kepada responden. Responden dalam penelitian ini yaitu masyarakat Kecamatan Citangkil yang berlokasi di sekitar PT. Krakatau Steel, Tbk. dan memperoleh manfaat atas program Corporate Social Responsibility. Analisis data dilakukan dengan analisis regresi berganda. Temuan_Kinerja ekonomi (EKO) berpengaruh positif signifikan terhadap kepuasan masyarakat (KMA) dengan tingkat signifikansi berada di bawah 5% atau 0,05 yakni α = 0,001 d...
This study aims to examine the effect of profitability and solvency on audit delay on consumer go... more This study aims to examine the effect of profitability and solvency on audit delay on consumer goods companies listing on Indonesia Stock Exchange (IDX) in 2011-2016. The population of this research is all consumer goods companies in Indonesia in 2011-2016. The number of samples of 30 consumer goods companies, selected using purposive sampling method. This study uses data collected from Indonesian Stock Exchange (IDX) in 2011-2016 and also from each company web. By using multiple regression analysis as research method and result of this research revealed that found significant positive influence between solvency to audit delay and found also result that profitability have no effect to audit delay. Keywords: Profitability, Solvency, Audit Delay.
This study aims to analyze the variables of environmental performance on firm value in Indonesia.... more This study aims to analyze the variables of environmental performance on firm value in Indonesia. The environmental performance variable consists of four dimensions adopted from the Global Reporting Initiative (GRI 4.0), namely input material, non-product output, compliance aspects, and transportation aspects. The population of this research is all manufacturing companies located in Banten Province from 2016 to 2018, as many as 1,695 companies. The sample of this study consisted of five companies selected using the purposive sampling method. This study uses primary data obtained from answers to questions through a questionnaire given to 71 respondents and secondary data from the company's financial statements. Data analysis using quantitative methods descriptive approach. By using multiple linear regression analysis the results are obtained: (i) environmental performance through input material dimensions has a significant negative effect on firm value, (ii) environmental perform...
This study aims to determine the effect of total assets, profitability and audit fees on audit de... more This study aims to determine the effect of total assets, profitability and audit fees on audit delay of manufacturing industry companies listed on the Indonesian stock exchange. This study uses a quantitative approach. The data collection technique used in this study is the documentation method, which is by collecting and recording financial statements. The data source used is secondary data in the form of financial statements of manufacturing industry companies listed on the Stock Exchange for the period 2016-2018 which can be obtained through the site www.idx.co.id. The sampling technique used was purposive sampling with 39 units of data analysis. The data analysis method used is multiple linear regression analysis using the SPSS 24.0 program. The results showed that (1) total assets had a significant positive effect on audit delay of manufacturing industry companies listed on the Indonesia Stock Exchange. (2) Profitability has a negative or no significant effect on audit delay of...
STATERA: Jurnal Akuntansi dan Keuangan, 2020
This study aims to determine whether there is influence of profitability, company size and levera... more This study aims to determine whether there is influence of profitability, company size and leverage of the company against earnings management. The population in this study is a manufacturing company in the Industrial Sector Textile and Garment in 2015-2017. The sampling technique is done by using non-probability sampling method with saturation sampling technique. Mechanical analysis of data using multiple linear regression methods. The results of data analysis shows that profitability does not significantly influence the earnings management. Profitability shows the company's ability to generate profits for a certain period of time. The market does not respond to profitability as information that can change investor confidence. It cannot effect earnings management practices carried out by the company. The company will not do earnings management by increasing revenue, in order to show shares and retain existing investors. Company size does not significantly effects earnings manag...
STATERA: Jurnal Akuntansi dan Keuangan, 2020
The purpose of this study is to investigation over the influence of Accounting Firms Reputation t... more The purpose of this study is to investigation over the influence of Accounting Firms Reputation to investor reaction by Switching in accounting firms as a intervening variable (mediation). In this study investor reaction wil be obtained from abnormal return as a scale ratio. Total of all the samples that use in this study is 125 company from LQ45 in Indonesian Stock Exchange from 2014-2018. The samples are acquired using purposive sampling method, the data is acquired from annual reports that publish by the company to investor. This study is use path analysis because there is an intervening variable in this study. The result of this research is obtained that there is an influence from accounting firms reputation to switching in accounting firms, then switch in accounting firms as an intervening variable is able to give an indirect effect from accounting firms reputation to investor reaction, there is no direct effect between each variable of accounting firms reputation and switch i...
Jurnal Ilmiah Akuntansi dan Bisnis, 2020
Profesional Fee, Pergantian Chief Executive Officer (CEO), Financial Distress, dan Real Earnings ... more Profesional Fee, Pergantian Chief Executive Officer (CEO), Financial Distress, dan Real Earnings Management. Tujuan dari penelitian ini adalah untuk menganalisis pengaruh profesional fee, pergantian CEO dan financial distress terhadap real earnings management pada perusahaan manufaktur yang tercatat di Bursa Efek Indonesia (BEI) selama periode tahun 2015-2017. Populasi dalam penelitian ini adalah seluruh perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2015-2017. Sampel penelitian ditentukan berdasarkan metode purposive sampling yang dipilih dengan beberapa kriteria tertentu. Jenis data yang digunakan dalam penelitian ini adalah data sekunder. Analisis data menggunakan analisis regresi linier berganda dengan menggunakan SPSS versi 26 sebagai alat analisis. Hasil penelitian menunjukkan bahwa profesional fee berpengaruh negatif dan tidak signifikan terhadap real earnings management; pergantian CEO berpengaruh positif dan tidak signifikan terhadap real earnings mana...
International Journal of Community Service Learning, 2018
SMK Dharma Widya, Neglasari, Tangerang-Banten yang dipimpin oleh Triwidi Pantoro meminta agar dos... more SMK Dharma Widya, Neglasari, Tangerang-Banten yang dipimpin oleh Triwidi Pantoro meminta agar dosen prodi S1 Akuntansi Universitas Matana dapat memberikan bimbingan dan pelatihan akuntansi bagi siswa kelas XII konsentrasi akuntansi yang setengah semester lalu guru pembina (kaprodi akuntansi) telah resign dan kegiatan pembelajaran di kelas tersebut kurang maksimal dengan keterbatasan dewan guru yang mendalami akuntansi. Metode yang diterapkan dalam kegiatan pengabdian masyarakat ini adalah analisis deskriptif dengan menganalisa kondisi situasi materi yang diajarkan dan membuat pola pembelajaran materi yang perlu diperdalam melalui bimbingan dan pelatihan melalui dua tahap yakni pemahaman dan implementasi. Kegiatan ini berlangsung selama 2 minggu. Hasil dari penelitian ini menunjukkan keberhasilan proses bimbingan dan pelatihan akuntansi dan pajak dengan peningkatan pemahaman siswa kelas XII konsentrasi akuntansi yang dibuktikan melalui pre test dan post test materi akuntansi dan paja...
Amalee: Indonesian Journal of Community Research and Engagement, 2020
This community service activity aims to provide education and assistance to Kader Posyandu Rambut... more This community service activity aims to provide education and assistance to Kader Posyandu Rambutan and Posyandu Nusa Indah in Mekarwangi village, Tangerang, by providing an adequate understanding of effective accounting practices and introduction of financial accounting standards for non-profit organizations (PSAK 45). The method of community service activities is carried out through several stages. The first stage is the assessment of needs. The second stage is the implementation of activities in the form of education and accounting assistance which is carried out through the delivery of material and direct assistance in bookkeeping for Posyandu and discussions. The third stage is monitoring which aims to accommodate the problems experienced by Posyandu during the accounting process. Based on the activities carried out, Kader Posyandu are quite helpful in the bookkeeping process which has been considered difficult due to their lack educational background on elementary and junior h...
Jurnal Pemberdayaan Masyarakat: Media Pemikiran dan Dakwah Pembangunan, 2019
The students’ concern can be influenced by awareness factors from early to treat the living envir... more The students’ concern can be influenced by awareness factors from early to treat the living environment. The participation in the conservation of environment program has implemented in the school, it is the urgency for sustainability who useful for students’ skills in the job area for the future. The student of participation can be important factors to grow an empathy of the environment. This condition of environment more awful has influenced exploitation activity conducted by factories. This research aims to know the influence of the education of conservation living environment program to increase students’ awareness in the Kharisma vocational high school, Tanggerang. The research uses a quantitative-experiment method with the analysis of pre-test, post-test, and follow-up. The result is showing the Chi-square score 74,171 (p<0,0001), the context is identification that the education of environmental conservation program for sustainable livelihood can be increasingly of students’...
Business Innovation and Entrepreneurship Journal, 2019
This study aims to determine the effect of audit committees, profitability, and solvability on th... more This study aims to determine the effect of audit committees, profitability, and solvability on the financial report punctuality of metal manufacturing companies listed in the Indonesia stock exchange. This study used quantitative approach. The data collection technique used in this study is document analysis in the form of financial statements of metal subsector manufacturing companies listed on the Stock Exchange for the 2014-2016 period accessed from www.idx.co.id. The sampling technique used was purposive sampling with a total sample of 30 companies. The data analysis method used was multiple linear regression analysis performed in SPSS 24.0 program. The results showed that (1) audit committees do not significantly affect the punctuality in submitting financial statements. (2) Profitability (ROA) has a negative effect or no significant effect on the financial reporting punctuality, (3) Solvability does not significantly influence the financial reporting punctuality (3).
STATERA: Jurnal Akuntansi dan Keuangan, 2019
This study aims to examine the effect of role conflict, role ambiguity, and auditor independence ... more This study aims to examine the effect of role conflict, role ambiguity, and auditor independence on auditor performance. This type of research is quantitative research. The sampling technique was purposive sampling with a sample of 35 respondents from 14 Public Accounting Firms in the Jakarta. The data analysis technique used in this study is a multiple linear regression using the IBM SPSS Statistics version 24 program. The results show that: role conflict does not affect auditor performance, role ambiguity does not affect auditor performance, and auditor independence do not affect auditor performance.