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Papers by Chandra Prasadhita

Research paper thumbnail of Pengaruh Profitabilitas Terhadap Manajemen Laba Perusahaan Consumer Goods Yang Terdaftar DI Bursa Efek Indonesia

Jurnal Riset Akuntansi Terpadu, 2017

This study aimed to analyze the relationship between profitability to earnings management with si... more This study aimed to analyze the relationship between profitability to earnings management with size as control variables in consumer goods company listed on the Indonesia Stock Exchange during 2015-2016. Earnings managenment is measured by dummy variable. Sampling techniques using purposive sampling. Types of data used are secondary data. Logistic regression is used as the main instrumental to test the hypothesis. This study finds that profitability measured by net profit margin and return on investment has significant effect on earnings management. Net profit margin has positive effect but return on investment has a negative effect on earnings management. Size as control variable in this research has no significant effect on earnings management

Research paper thumbnail of Audit Quality and Auditor Switching in LQ45 Index Listed Firms of the Indonesia Stock Exchange

Tirtayasa Ekonomika, 2021

Research paper thumbnail of Tutorial Submit Articles on the Open Journal System (OJS)

MOVE: Journal of Community Service and Engagement, 2021

Submitting articles to the Online Journal System (OJS) has been seen as a difficult thing for the... more Submitting articles to the Online Journal System (OJS) has been seen as a difficult thing for the public. The proposed community service program is a community service program that aims to provide easy solutions for the community to publish research results. The public can take advantage of technology to publish works through the Open Journal System (OJS). Based on the background of the proposer team and the experience of the proposer team, hereby, the team proposes a community service program with the theme "Tutorial Submit Articles on the Online Journal System (OJS)". The training will provide material and practical presentation. The results of these activities are expected to provide benefits for academics and other researchers to publish their work.

Research paper thumbnail of Effect of Loan To Deposit Ratio (LDR), Inflation, Intellectual Capital and Net Profit Margin (NPM) to Profitability in Conventional Banks Listed in Indonesia Stock Exchange during 2014-2018

Jurnal Riset Akuntansi Terpadu, 2021

This study aims to analyze the effect of Loan to Deposit Ratio, Inflation, Intellectual Capital a... more This study aims to analyze the effect of Loan to Deposit Ratio, Inflation, Intellectual Capital and Net Profit Margin on profitability. This research uses this type of research with a quantitative approach by using panel data and processed using e-Views software. The sample used was 29 Conventional Banks listed on the Indonesia Stock Exchange 2014-2018. The results of this study reveal that the Loan to Deposit Ratio, Inflation and Net Profit Margin have a positive effect on profitability. Intellectual Capital does not have a positive effect on profitability.

Research paper thumbnail of Penyusunan Laporan Keuangan Umkm Berbasis Sak Emkm

Jurnal Warta Desa (JWD), 2021

The preparation of financial reports which has been seen as a difficult thing for Micro, Small an... more The preparation of financial reports which has been seen as a difficult thing for Micro, Small and Medium Enterprises (MSMEs). The proposed community service program is a community service program that aims to provide easy solutions for Micro, Small, and Medium Enterprises in Banten Province in preparing financial reports. As a form of community service, community service was held with the theme "Workshop on the Preparation of MSME Financial Reports based on SAK EMKM". The workshop will be conducted in the form of presentation of basic accounting material and presentation of SAK EMKM.

Research paper thumbnail of Determinan Fee Audit : Studi Kasus Pada Entitas Mikro, Kecil Dan Menengah DI Provinsi Banten

Audit fees are important in the process of auditing a financial statement. The main objective of ... more Audit fees are important in the process of auditing a financial statement. The main objective of this research is to empirically investigate the determinants that influence audit fees for EMKM sector companies such as company size, profitability, company risk, complexity, type of industry and the status of the Public Accounting Firm. Samples taken from this study were 34 EMKM companies in Banten Province. The data source used is primary data. Primary data obtained by distributing questionnaires to respondents. The results of this study indicate that company size and company risk have a significant relationship to audit fees, while company profitability, complexity, type of industry, and KAP status do not have a significant relationship.

Research paper thumbnail of Manajemen Laba Dan Keterbacaan (Readability) Laporan Tahunan Perusahaan Consumer Goods Yang Terdaftar DI Bursa Efek Indonesia

Abstract: Profit Management and Readability of the Annual Report of Consumer Goods Companies List... more Abstract: Profit Management and Readability of the Annual Report of Consumer Goods Companies Listed on the Indonesia Stock Exchange . This study aims to provide empirical evidence of the relationship between earnings management and readability of the annual report of consumer goods companies listed on the Indonesia Stock Exchange (BEI) in 2015 - 2016. Readability is measured using the Bog Index. High Bog Index means low readability. Profit management is measured by a discretionary accrual using the Modified Jones model. Net income and revenue became the control variable in the study. The results show that earnings management and higher net profit can make the readability of the company's annual report getting better. Good readability is a solution to prevent agency conflict (Companies and Kumar, 2014). However, higher revenue makes the readability of annual reports difficult to understand. Abstrak: Manajemen Laba Dan Keterbacaan (Readability) Laporan Tahunan Perusahaan Consumer ...

Research paper thumbnail of Turnaround Initiatives and Going Concern Opinion

Journal of Applied Business, Taxation and Economics Research, 2021

The main purpose of this study is to examine the role of Statement on Auditing Standards (PSA) No... more The main purpose of this study is to examine the role of Statement on Auditing Standards (PSA) No. 30 which requires an independent auditor to evaluate management actions to overcome the financial distress of the company to reduce the possibility of going concern opinion acceptance. Implementation of turnaround initiatives consists of additional capital, borrowing and debt restructuring, asset sales and cost reduction activities. The population of this research is 454 manufacturing companies listed on Indonesia Stock Exchange during 2011-2013. This study finds that borrowing and debt restructuring are positive information which reduces the probability of receiving going concern opinions. Whereas, cost reduction is the negative information that increases the probability of receiving going concern opinion. That shows there is no significant effect of withdrawal of capital and asset sales activities on the probability of going concern opinion acceptance.

Research paper thumbnail of Pemberdayaan Masyarakat Membuat Bakso Bandeng di Kelurahan Unyur, Serang, Banten

KAIBON ABHINAYA : JURNAL PENGABDIAN MASYARAKAT, 2020

This society aims to increase community creativity which provides economic added value for milkfi... more This society aims to increase community creativity which provides economic added value for milkfish. This activity is carried out by inviting the community to be given an entrepreneurial presentation, then providing training to make milkfish milkfish. Milkfish meatballs are added value with contemporary packaging, namely in cup packaging. This is a strategic business and at the same time raised local resources.

Research paper thumbnail of Pengaruh Profitabilitas Terhadap Manajemen Laba Perusahaan Consumer Goods Yang Terdaftar DI Bursa Efek Indonesia

Jurnal Riset Akuntansi Terpadu, 2017

This study aimed to analyze the relationship between profitability to earnings management with si... more This study aimed to analyze the relationship between profitability to earnings management with size as control variables in consumer goods company listed on the Indonesia Stock Exchange during 2015-2016. Earnings managenment is measured by dummy variable. Sampling techniques using purposive sampling. Types of data used are secondary data. Logistic regression is used as the main instrumental to test the hypothesis. This study finds that profitability measured by net profit margin and return on investment has significant effect on earnings management. Net profit margin has positive effect but return on investment has a negative effect on earnings management. Size as control variable in this research has no significant effect on earnings management

Research paper thumbnail of Audit Quality and Auditor Switching in LQ45 Index Listed Firms of the Indonesia Stock Exchange

Tirtayasa Ekonomika, 2021

Research paper thumbnail of Tutorial Submit Articles on the Open Journal System (OJS)

MOVE: Journal of Community Service and Engagement, 2021

Submitting articles to the Online Journal System (OJS) has been seen as a difficult thing for the... more Submitting articles to the Online Journal System (OJS) has been seen as a difficult thing for the public. The proposed community service program is a community service program that aims to provide easy solutions for the community to publish research results. The public can take advantage of technology to publish works through the Open Journal System (OJS). Based on the background of the proposer team and the experience of the proposer team, hereby, the team proposes a community service program with the theme "Tutorial Submit Articles on the Online Journal System (OJS)". The training will provide material and practical presentation. The results of these activities are expected to provide benefits for academics and other researchers to publish their work.

Research paper thumbnail of Effect of Loan To Deposit Ratio (LDR), Inflation, Intellectual Capital and Net Profit Margin (NPM) to Profitability in Conventional Banks Listed in Indonesia Stock Exchange during 2014-2018

Jurnal Riset Akuntansi Terpadu, 2021

This study aims to analyze the effect of Loan to Deposit Ratio, Inflation, Intellectual Capital a... more This study aims to analyze the effect of Loan to Deposit Ratio, Inflation, Intellectual Capital and Net Profit Margin on profitability. This research uses this type of research with a quantitative approach by using panel data and processed using e-Views software. The sample used was 29 Conventional Banks listed on the Indonesia Stock Exchange 2014-2018. The results of this study reveal that the Loan to Deposit Ratio, Inflation and Net Profit Margin have a positive effect on profitability. Intellectual Capital does not have a positive effect on profitability.

Research paper thumbnail of Penyusunan Laporan Keuangan Umkm Berbasis Sak Emkm

Jurnal Warta Desa (JWD), 2021

The preparation of financial reports which has been seen as a difficult thing for Micro, Small an... more The preparation of financial reports which has been seen as a difficult thing for Micro, Small and Medium Enterprises (MSMEs). The proposed community service program is a community service program that aims to provide easy solutions for Micro, Small, and Medium Enterprises in Banten Province in preparing financial reports. As a form of community service, community service was held with the theme "Workshop on the Preparation of MSME Financial Reports based on SAK EMKM". The workshop will be conducted in the form of presentation of basic accounting material and presentation of SAK EMKM.

Research paper thumbnail of Determinan Fee Audit : Studi Kasus Pada Entitas Mikro, Kecil Dan Menengah DI Provinsi Banten

Audit fees are important in the process of auditing a financial statement. The main objective of ... more Audit fees are important in the process of auditing a financial statement. The main objective of this research is to empirically investigate the determinants that influence audit fees for EMKM sector companies such as company size, profitability, company risk, complexity, type of industry and the status of the Public Accounting Firm. Samples taken from this study were 34 EMKM companies in Banten Province. The data source used is primary data. Primary data obtained by distributing questionnaires to respondents. The results of this study indicate that company size and company risk have a significant relationship to audit fees, while company profitability, complexity, type of industry, and KAP status do not have a significant relationship.

Research paper thumbnail of Manajemen Laba Dan Keterbacaan (Readability) Laporan Tahunan Perusahaan Consumer Goods Yang Terdaftar DI Bursa Efek Indonesia

Abstract: Profit Management and Readability of the Annual Report of Consumer Goods Companies List... more Abstract: Profit Management and Readability of the Annual Report of Consumer Goods Companies Listed on the Indonesia Stock Exchange . This study aims to provide empirical evidence of the relationship between earnings management and readability of the annual report of consumer goods companies listed on the Indonesia Stock Exchange (BEI) in 2015 - 2016. Readability is measured using the Bog Index. High Bog Index means low readability. Profit management is measured by a discretionary accrual using the Modified Jones model. Net income and revenue became the control variable in the study. The results show that earnings management and higher net profit can make the readability of the company's annual report getting better. Good readability is a solution to prevent agency conflict (Companies and Kumar, 2014). However, higher revenue makes the readability of annual reports difficult to understand. Abstrak: Manajemen Laba Dan Keterbacaan (Readability) Laporan Tahunan Perusahaan Consumer ...

Research paper thumbnail of Turnaround Initiatives and Going Concern Opinion

Journal of Applied Business, Taxation and Economics Research, 2021

The main purpose of this study is to examine the role of Statement on Auditing Standards (PSA) No... more The main purpose of this study is to examine the role of Statement on Auditing Standards (PSA) No. 30 which requires an independent auditor to evaluate management actions to overcome the financial distress of the company to reduce the possibility of going concern opinion acceptance. Implementation of turnaround initiatives consists of additional capital, borrowing and debt restructuring, asset sales and cost reduction activities. The population of this research is 454 manufacturing companies listed on Indonesia Stock Exchange during 2011-2013. This study finds that borrowing and debt restructuring are positive information which reduces the probability of receiving going concern opinions. Whereas, cost reduction is the negative information that increases the probability of receiving going concern opinion. That shows there is no significant effect of withdrawal of capital and asset sales activities on the probability of going concern opinion acceptance.

Research paper thumbnail of Pemberdayaan Masyarakat Membuat Bakso Bandeng di Kelurahan Unyur, Serang, Banten

KAIBON ABHINAYA : JURNAL PENGABDIAN MASYARAKAT, 2020

This society aims to increase community creativity which provides economic added value for milkfi... more This society aims to increase community creativity which provides economic added value for milkfish. This activity is carried out by inviting the community to be given an entrepreneurial presentation, then providing training to make milkfish milkfish. Milkfish meatballs are added value with contemporary packaging, namely in cup packaging. This is a strategic business and at the same time raised local resources.