Yudi Partama putra | University of Mercu Buana Jakarta (original) (raw)
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Papers by Yudi Partama putra
Jurnal Ilmiah Mahasiswa Kuliah Kerja Nyata (JIMAKUKERTA), Aug 18, 2022
Ekombis Review : Jurnal Ilmiah Ekonomi dan Bisnis, Jul 31, 2022
ABSTRAK Penelitian ini bertujuan untuk menguji pengaruh antara pengungkapan sustainability report... more ABSTRAK Penelitian ini bertujuan untuk menguji pengaruh antara pengungkapan sustainability report terhadap kinerja keuangan yang diproksikan dengan Return on Assets (ROA), Return on Equity (ROE) dan Current Ratio (CR). Global Reporting Initiative (GRI) G4 Guidelines (91 item) dan GRI Standards (77 item) merupakan pedoman dalam pengukuran pengungkapan sustainability report yang kemudian akan dihitung menggunakan Sustainability Report Disclosure Index (SRDI). Populasi penelitian ini adalah perusahaan non-keuangan yang terdaftar di Bursa Efek Indonesia periode 2016-2018. Teknik pemilihan sampel yang digunakan yaitu purposive sampling dan kemudian diperoleh 25 perusahaan dalam kurun waktu tiga tahun sehingga didapat 75 unit observasi perusahaan periode 2016-2018. Metode analisis data dalam penelitian ini adalah analisis regresi data panel menggunakan Eviews 9. Berdasarkan hasil penelitian menunjukkan bahwa pengungkapan sustainability report berpengaruh signifikan terhadap kinerja keuangan yang diproksikan dengan ROA. Pengungkapan sustainability report berpengaruh signifikan terhadap terhadap kinerja keuangan yang diproksikan dengan ROE. Pengungkapan sustainability report tidak berpengaruh terhadap terhadap kinerja keuangan yang diproksikan dengan CR.
Jurnal Ilmiah Mahasiswa Kuliah Kerja Nyata (JIMAKUKERTA)
Program Kampus Mengajar merupakan salah satu bentuk pelaksanaan Merdeka Belajar Kampus Merdeka (M... more Program Kampus Mengajar merupakan salah satu bentuk pelaksanaan Merdeka Belajar Kampus Merdeka (MBKM) yang dilakukan mahasiswa secara kolaborasu di bawah bimbingan guru dan dosen pembimbing untuk memberdayakan mahasiswa guna mengembangkan wawasan, karakter dan Soft Skills mahasiswa; serta meningkatkan peran dan kontribusi nyata perguruan tinggi dan mahasiswa dalam membangun nasional dalam membantu proses pembelajaran di Sekolah Dasar maupun Sekolah Menengah Pertama di berbagai Desa/Kota, Salah satunya adalah SDN Pulau Pinang yang bertempat di Kabupaten Lahat, Kota Palembang. Pada program ini, mahasiswa yang terlibat memiliki tanggung jawab dalam membantu pihak sekolah pada proses mengajar, membantu adaptasi teknologi, dan membantu andministrasi sekolah juga meningkatkan literasi dan numerasi terutama saat pandemi dimana Pendidikan di Indonesia bisa terbilang mundur dan harus dikejar untuk memajukannya kembali, oleh karena itu Indonesia sedang membutuhkan mahasiswa untuk membantu ad...
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis
This study aims to determine the effect of Fraud entagon in detecting the fraudulent of financial... more This study aims to determine the effect of Fraud entagon in detecting the fraudulent of financial statements by using Fraud Score Empirical Study Model on property and real estate companies listed on Indonesia Stock Exchange for the periods 2016-2018. Fraud Pentagon is proxied by eight variables which consists of three variables; the pressure elements (Financial target, Financial stability, External pressure), opportunity elements (Nature of industry and Effective monitoring), elements of rationalization (Change in auditors), one a variable from capability element (Change of directors), and a variable of arrogance element (Frequent number of CEO's picture) to financial statement fraud. The sampling technique is purposive sampling with 24 companies. The data analysis used is multiple regression analysis and classic assumptions. The results indicate that the external pressure and nature of industry have significant effects on financial statement fraud. Meanwhile, financial targets...
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis, 2021
Yudi Partama Putra. This study is based on the number of fraud cases that occur both domestically... more Yudi Partama Putra. This study is based on the number of fraud cases that occur both domestically and abroad. Financial reporting fraud that occurs within the company is a major concern throughout the world. This study aims to investigate whether there are significant differences between the Altman Z-score, the beneish m-score - data mining, and springate methods in detecting fraudulent financial reporting. This is quantitative research, and the data used are secondary data. The population of this study is Manufacturing companies listed on the Indonesia Stock Exchange in 2014-2018. Sample is selected by using purposive sampling method so that there are 26 companies to be the samples. The analysis technique of this study is Regression Analysis on Partial Least Square using SmartPLS. The results of this study indicate that altman z-score and springate have a positive and significant effect on fraudulent financial reporting, while the beneish m-score-data mining has no effect on the fr...
This study aims to provide empirical evidence about the effect of investment opportunity set (IOS... more This study aims to provide empirical evidence about the effect of investment opportunity set (IOS) on voluntary disclosure with ownership structure as an intervening and or moderating variables in Indonesian manufacturing companies, uses purposive sampling method with requirement those companies publish complete annual reports and have positive income in 2008. Samples selected in accordance with the criteria amount to 59 manufacturers. This secondary data is obtained from the Indonesian Capital Market Directory, IDX site www.idx.co.id, and other publications that support this research. Data analysis technique used in this research is a multiple linear regression. Classical assumption test results indicate no violations of classical assumption which consists of multicollinearity, heteroscedasticity, and autocorrelation tests. Thus, the regression models have met the criteria BLUE (Best Linear Unbiased Estimations). The test result of hypothesis 1 indicates that IOS and control variab...
BALANCE Jurnal Akuntansi dan Bisnis, 2018
This research aims to know (1) the influence of environmental performance against financial perfo... more This research aims to know (1) the influence of environmental performance against financial performance, (2) the influence of environmental performance against disclosure of CSR, (3) the influence of disclosure of CSR against financial performance and (4) the influence of corporate social responsibility disclosure mediate the relationship between environmental performance to financial performance at manufacturing companies listed in BEI. The population in this study are all the manufacturing companies listed on the BEI and participate in the PROPER in 2013-2016. The sample of this research totaled 160 manufacturing companies, with the method of data collection using a purposive sampling and the type of data used is secondary data. This research uses statistical data analysis techniques of descriptive, classical assumption test, regression analysis, path analysis (Sobel Test) and test the hypothesis. The results show that the performance of the environment has no effect on the financ...
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis, 2018
Yudi Partama Putra; This study aims to (1) determine the effect of asymmetry of information on co... more Yudi Partama Putra; This study aims to (1) determine the effect of asymmetry of information on costs of equity at manufacturing companies listed in Indonesia Stock Exchange period 2013-2015, (2) know the effect of earnings management on equity capital costs at manufacturing companies listed on the Stock Exchange in 2013- 2015, (3) determine the effect of information asymmetry and earnings management simultaneously on the cost of equity capital in manufacturing companies listed on the Indonesian Stock Exchange 2013-2015. The population in this study is manufacturing company listed on the Indonesia Stock Exchange. While the sample selection is taken by using purposive sampling method. The classical assumption test used in this research is using normality test, multicollinearity test, heteroscedasticity test, and autocorrelation test. Analysis of data used to test the hypothesis is multiple linear regression analysis techniques. Based on the results of the research indicate that (1) in...
Jurnal Ilmiah Mahasiswa Kuliah Kerja Nyata (JIMAKUKERTA), Aug 18, 2022
Ekombis Review : Jurnal Ilmiah Ekonomi dan Bisnis, Jul 31, 2022
ABSTRAK Penelitian ini bertujuan untuk menguji pengaruh antara pengungkapan sustainability report... more ABSTRAK Penelitian ini bertujuan untuk menguji pengaruh antara pengungkapan sustainability report terhadap kinerja keuangan yang diproksikan dengan Return on Assets (ROA), Return on Equity (ROE) dan Current Ratio (CR). Global Reporting Initiative (GRI) G4 Guidelines (91 item) dan GRI Standards (77 item) merupakan pedoman dalam pengukuran pengungkapan sustainability report yang kemudian akan dihitung menggunakan Sustainability Report Disclosure Index (SRDI). Populasi penelitian ini adalah perusahaan non-keuangan yang terdaftar di Bursa Efek Indonesia periode 2016-2018. Teknik pemilihan sampel yang digunakan yaitu purposive sampling dan kemudian diperoleh 25 perusahaan dalam kurun waktu tiga tahun sehingga didapat 75 unit observasi perusahaan periode 2016-2018. Metode analisis data dalam penelitian ini adalah analisis regresi data panel menggunakan Eviews 9. Berdasarkan hasil penelitian menunjukkan bahwa pengungkapan sustainability report berpengaruh signifikan terhadap kinerja keuangan yang diproksikan dengan ROA. Pengungkapan sustainability report berpengaruh signifikan terhadap terhadap kinerja keuangan yang diproksikan dengan ROE. Pengungkapan sustainability report tidak berpengaruh terhadap terhadap kinerja keuangan yang diproksikan dengan CR.
Jurnal Ilmiah Mahasiswa Kuliah Kerja Nyata (JIMAKUKERTA)
Program Kampus Mengajar merupakan salah satu bentuk pelaksanaan Merdeka Belajar Kampus Merdeka (M... more Program Kampus Mengajar merupakan salah satu bentuk pelaksanaan Merdeka Belajar Kampus Merdeka (MBKM) yang dilakukan mahasiswa secara kolaborasu di bawah bimbingan guru dan dosen pembimbing untuk memberdayakan mahasiswa guna mengembangkan wawasan, karakter dan Soft Skills mahasiswa; serta meningkatkan peran dan kontribusi nyata perguruan tinggi dan mahasiswa dalam membangun nasional dalam membantu proses pembelajaran di Sekolah Dasar maupun Sekolah Menengah Pertama di berbagai Desa/Kota, Salah satunya adalah SDN Pulau Pinang yang bertempat di Kabupaten Lahat, Kota Palembang. Pada program ini, mahasiswa yang terlibat memiliki tanggung jawab dalam membantu pihak sekolah pada proses mengajar, membantu adaptasi teknologi, dan membantu andministrasi sekolah juga meningkatkan literasi dan numerasi terutama saat pandemi dimana Pendidikan di Indonesia bisa terbilang mundur dan harus dikejar untuk memajukannya kembali, oleh karena itu Indonesia sedang membutuhkan mahasiswa untuk membantu ad...
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis
This study aims to determine the effect of Fraud entagon in detecting the fraudulent of financial... more This study aims to determine the effect of Fraud entagon in detecting the fraudulent of financial statements by using Fraud Score Empirical Study Model on property and real estate companies listed on Indonesia Stock Exchange for the periods 2016-2018. Fraud Pentagon is proxied by eight variables which consists of three variables; the pressure elements (Financial target, Financial stability, External pressure), opportunity elements (Nature of industry and Effective monitoring), elements of rationalization (Change in auditors), one a variable from capability element (Change of directors), and a variable of arrogance element (Frequent number of CEO's picture) to financial statement fraud. The sampling technique is purposive sampling with 24 companies. The data analysis used is multiple regression analysis and classic assumptions. The results indicate that the external pressure and nature of industry have significant effects on financial statement fraud. Meanwhile, financial targets...
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis, 2021
Yudi Partama Putra. This study is based on the number of fraud cases that occur both domestically... more Yudi Partama Putra. This study is based on the number of fraud cases that occur both domestically and abroad. Financial reporting fraud that occurs within the company is a major concern throughout the world. This study aims to investigate whether there are significant differences between the Altman Z-score, the beneish m-score - data mining, and springate methods in detecting fraudulent financial reporting. This is quantitative research, and the data used are secondary data. The population of this study is Manufacturing companies listed on the Indonesia Stock Exchange in 2014-2018. Sample is selected by using purposive sampling method so that there are 26 companies to be the samples. The analysis technique of this study is Regression Analysis on Partial Least Square using SmartPLS. The results of this study indicate that altman z-score and springate have a positive and significant effect on fraudulent financial reporting, while the beneish m-score-data mining has no effect on the fr...
This study aims to provide empirical evidence about the effect of investment opportunity set (IOS... more This study aims to provide empirical evidence about the effect of investment opportunity set (IOS) on voluntary disclosure with ownership structure as an intervening and or moderating variables in Indonesian manufacturing companies, uses purposive sampling method with requirement those companies publish complete annual reports and have positive income in 2008. Samples selected in accordance with the criteria amount to 59 manufacturers. This secondary data is obtained from the Indonesian Capital Market Directory, IDX site www.idx.co.id, and other publications that support this research. Data analysis technique used in this research is a multiple linear regression. Classical assumption test results indicate no violations of classical assumption which consists of multicollinearity, heteroscedasticity, and autocorrelation tests. Thus, the regression models have met the criteria BLUE (Best Linear Unbiased Estimations). The test result of hypothesis 1 indicates that IOS and control variab...
BALANCE Jurnal Akuntansi dan Bisnis, 2018
This research aims to know (1) the influence of environmental performance against financial perfo... more This research aims to know (1) the influence of environmental performance against financial performance, (2) the influence of environmental performance against disclosure of CSR, (3) the influence of disclosure of CSR against financial performance and (4) the influence of corporate social responsibility disclosure mediate the relationship between environmental performance to financial performance at manufacturing companies listed in BEI. The population in this study are all the manufacturing companies listed on the BEI and participate in the PROPER in 2013-2016. The sample of this research totaled 160 manufacturing companies, with the method of data collection using a purposive sampling and the type of data used is secondary data. This research uses statistical data analysis techniques of descriptive, classical assumption test, regression analysis, path analysis (Sobel Test) and test the hypothesis. The results show that the performance of the environment has no effect on the financ...
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis, 2018
Yudi Partama Putra; This study aims to (1) determine the effect of asymmetry of information on co... more Yudi Partama Putra; This study aims to (1) determine the effect of asymmetry of information on costs of equity at manufacturing companies listed in Indonesia Stock Exchange period 2013-2015, (2) know the effect of earnings management on equity capital costs at manufacturing companies listed on the Stock Exchange in 2013- 2015, (3) determine the effect of information asymmetry and earnings management simultaneously on the cost of equity capital in manufacturing companies listed on the Indonesian Stock Exchange 2013-2015. The population in this study is manufacturing company listed on the Indonesia Stock Exchange. While the sample selection is taken by using purposive sampling method. The classical assumption test used in this research is using normality test, multicollinearity test, heteroscedasticity test, and autocorrelation test. Analysis of data used to test the hypothesis is multiple linear regression analysis techniques. Based on the results of the research indicate that (1) in...