Murtanto Murtanto’s research while affiliated with Trisakti University and other places

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Publications (17)


PENGARUH FRAUD HEXAGON, INTERNAL CONTROL, DAN FINANCIAL DISTRESS TERHADAP PENDETEKSIAN KECURANGAN LAPORAN KEUANGAN
  • Article
  • Full-text available

February 2024

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117 Reads

Jurnal Akuntansi Trisakti

Nugroho Inggil Nugroho

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Murtanto Murtanto

This research addresses issues related to the detection of financial statement fraud in non-cyclical consumer companies, focusing on the relationship between the hexagon fraud variables consisting of pressure, opportunity, rationalization, capability, arrogance, and collusions, followed by internal control and financial distress variables on the detection of financial statement fraud as the dependent variable. The analytical method employed by the researcher is multiple linear regression using purposive sampling technique. In this study, the author utilizes secondary data obtained from the annual reports of non-cyclical consumer companies listed on the Indonesia Stock Exchange for the years 2020-2022. From the conducted research, it is concluded that pressure and financial distress variables have a negative impact on the detection of financial statement fraud, while the opportunity variable has a positive influence on the detection of financial statement fraud. On the other hand, rationalization, capability, arrogance, and internal control variables do not affect the detection of financial statement fraud. The findings of this research can serve as a literature reference for future researchers to include citations, methods used, or other relevant information on topics related to and relevant to the opportunity variable that has been proven to have a positive impact in this study. This research contributes to the existing literature by focusing on critical aspects of financial statement fraud detection based on the latest fraud theory, internal control, and financial distress.

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Pengaruh Enterprise Risk Management, Kualitas Audit Eksternal Dan Corporate Social Responsibility Terhadap Nilai Perusahaan

February 2024

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4 Reads

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1 Citation

Journal of Creative Student Research

The era of globalization is marked by all companies being able to maintain their business amidst challenges and economic dynamics by maintaining stability and increasing company value. Companies are expected to always experience an increase in company value. In reality, most companies in Indonesia have small company values and experience fluctuations from year to year. Fluctuations in company value which sometimes rise or fall too far can cause problems, such as the company losing its attractiveness in the world. stock market


Faktor Faktor Determinan Yang Berpengaruh Terhadap Kecurangan Laporan Keuangan

November 2023

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5 Reads

Journal of Creative Student Research

This research aims to determine whether financial target, financial stability, nature of industry, ineffective monitoring, change in auditor, change in director, frequent number of CEO's picture and state-owned enterprises influence the practice of financial statement fraud in healthcare sector companies registered on the IDX in 2019-2022. The sample used in this research consisted of 16 healthcare sector companies with 64 annual reports and 64 financial reports. The samples selected used purposive sampling technique. The data analysis method used in this research is multiple linear regression analysis. The research results show that financial targets, ineffective monitoring and state-owned enterprises have a positive effect on financial statement fraud, while the nature of industry has a negative effect on financial statement fraud, for financial stability, change in auditor and change in director do not have a positive effect on financial statement fraud and frequent number of CEO's pictures do not have a negative effect on financial statement fraud.


PENGARUH EFEKTIVITAS DAN EFISIENSI ANGGARAN TERHADAP KINERJA UNIVERSITAS NEGERI BADAN LAYANAN UMUM

January 2023

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348 Reads

Jurnal Ekonomi Trisakti

Penelitian ini bertujuan untuk menguji dan menganalisis adanya hubungan antara efektivitas anggaran dan efisiensi anggaran terhadap kinerja Universitas Negeri Badan Layanan Umum di bidang layanan pendidikan. Pengukuran dalam penelitian ini menggunakan berbagai rasio untuk mengukur nilai efektivitas anggaran dan efisiensi anggaran. Pengumpulan data yang diterapkan dalam penelitian ini bersifat studi dokumenter dengan menggunakan analisis terhadap data sekunder. Sampel yang digunakan adalah Laporan Keuangan (audited) universitas negeri berstatus Badan Layanan Umum untuk periode tahun 2020. Pengujian data dalam penelitian ini menggunakan metode analisis regresi berganda dengan pelaksanaan uji asumsi klasik dan uji hipotesis. Hasil dari penelitian menunjukkan bahwa variabel efektivitas anggaran berpengaruh negatif namun tidak signifikan terhadap kinerja universitas-universitas BLU, sementara efisiensi anggaran, berpengaruh positif dan signifikan terhadap kinerja universitas-universitas BLU.


DETERMINASI TAX AVOIDANCE MASA PANDEMI COVID-19

November 2022

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93 Reads

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2 Citations

Jurnal Ekonomi Trisakti

The purpose of this study is to analyze the effect of the Financial Distress toward the Tax Avoidance. To analyze the effect of the Profitability toward the Tax Avoidance. To analyze the effect of the Leverage toward the Tax Avoidance. To analyze the effect of the Sales Growth toward the Tax Avoidance. To analyze the effect of the Good Corporate Governance toward the Tax Avoidance. The sample consist of 34 data of the companies in the healthcare sector listed in Indonesia Stock Exchange for the 2019-2021 period. The data used in this study are secondary data and the method of selecting the sampling using purposive. This research use multiple regression analysis as hypothesis testing. The results showed that Financial Distress have positive significant effect on Tax Avoidance. Profitability have negative significant effect on Tax Avoidance. Leverage have insignificant effect on Tax Avoidance. Sales Growth have insignificant effect on Tax Avoidance. Good Corporate Governance have insignificant effect on Tax Avoidance.


Gambar 1. Kerangka Konseptual
PENGARUH TATA KELOLA PERUSAHAAN DAN AKUNTANSI HIJAU TERHADAP KINERJA KEUANGAN PERUSAHAAN

October 2022

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140 Reads

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10 Citations

Jurnal Ekonomi Trisakti

Tujuan penelitian ini adalah memperoleh bukti empiris mengenai faktor-faktor yang memengaruhi kinerja keuangan perusahaan. Variabel independen yang digunakan dalam penelitian ini adalah kepemilikan manajerial, kepemilikan institusional, komisaris independen, komite audit independen, kinerja lingkungan, dan biaya lingkungan. Penelitian ini menggunakan perusahaan yang terdaftar di sektor energi dan sektor barang baku di Bursa Efek Indonesia selama periode 2017-2020. Metode sampel dalam penelitian ini adalah purposive sampling. Sampel terdiri dari 46 perusahaan yang memenuhi kriteria sehingga menghasilkan 184 tersedia sebagai sampel. Penelitian ini menggunakan regresi berganda sebagai model analisis data. Hasil dari penelitian ini menunjukkan bahwa variabel komisaris independen berpengaruh positif terhadap kinerja keuangan perusahaan, sedangkan variabel kepemilikan manajerial, kepemilikan institusional, komite audit independen, kinerja lingkungan dan biaya lingkungan tidak berpengaruh terhadap kinerja keuangan perusahaan.


KEPUASAN PENGGUNA JASA LULUSAN

September 2022

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37 Reads

Jurnal Akuntansi Trisakti

This survey aims to measure the quality of graduates from the user's point of view, whether the quality of graduates produced is as expected by users. The high level of satisfaction from graduate users is one indicator of the success of the educational process in these educational institutions. This study aims to gather information about the competency needs of graduates who are very important in supporting success in the world of work, both soft skills and hard skills. Another objective is to obtain input on the factors that support the success of the learning process from the perspective of graduate users. This survey is also an opportunity to establish relationships and cooperation with business and industrial practitioners..


Descriptive Statistical Test Results
Multiple Regression Results
Determinants of Fraud Prevention in Village Fund Management with Organizational Justice as Moderator

August 2022

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73 Reads

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1 Citation

Indonesian Management and Accounting Research

This study aims to obtain empirical evidence about the effect of fraud prevention factors on village fund management. It also examines the role of organizational justice as a moderating variable through an associative study method. The population used consists of 120 respondents from the Village Government Apparatus in Muaragembong District, Bekasi Regency, West Java Province, Indonesia. Furthermore, the data were collected using the SPSS version 22 application program to analyze the effect of the internal control system, organizational commitment, leadership style, and HR competence on fraud prevention. The results showed that the Internal Control System, organizational commitment, leadership style, and HR competence significantly affect fraud prevention in village fund management. Meanwhile, organizational justice strengthens the positive effect of commitment on fraud prevention but not on the Internal Control System, leadership style, and HR competence.


Definition of Operational Variables and Measurement
The Influence of Institutional Ownership, Independent Commissioners, Independent Directors, and Philanthropy on Firm Value

June 2022

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26 Reads

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2 Citations

Eduvest - Journal Of Universal Studies

This research aims to examine the effect of institutional ownership, independent commissioners, independent directors and philanthropy on firm value. The population in this study is the IDX classification industry start-up listed on the Indonesia Stock Exchange (IDX) from 2018 to 2020. The type of data used is financial reports and annual reports of 76 companies using the purposive sampling method. Furthermore, the analytical model used in this study is multiple linear regression analysis. Based on the results of the analysis obtained from this study, it is concluded that institutional ownership, independent commissioners and philanthropy have no effect on firm value, but independent directors have a positive effect on firm value


Definition of Operational Variables and Measurement
The Influence of Institutional Ownership, Independent Commissioners, Independent Directors, and Philanthropy on Firm Value

June 2022

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63 Reads

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1 Citation

Eduvest - Journal Of Universal Studies

This research aims to examine the effect of institutional ownership, independent commissioners, independent directors and philanthropy on firm value. The population in this study is the IDX classification industry start-up listed on the Indonesia Stock Exchange (IDX) from 2018 to 2020. The type of data used is financial reports and annual reports of 76 companies using the purposive sampling method. Furthermore, the analytical model used in this study is multiple linear regression analysis. Based on the results of the analysis obtained from this study, it is concluded that institutional ownership, independent commissioners and philanthropy have no effect on firm value, but independent directors have a positive effect on firm value


Citations (12)


... Ini menunjukkan bahwa Hipotesis 7 ditolak. Hasil penelitian ini tidak sesuai dengan hasil penelitian sebelumnya yang menemukan bahwa auditor eksternal berkualitas mempunyai nama baik sehingga laporan perusahaan yang telah diauditnya menjadi daya tarik bagi investor untuk menanamkan modalnya sehingga dapat menaikkan nilai perusahaan(Nafi'ah & Sofi, 2020;Togatorop & Murtanto, 2024). Hasil penelitian ini membuktikan bahwa auditor eksternal big four tidak dapat menguatkan hubungan di antara pengungkapan akuntansi lingkungan dengan nilai perusahaan. ...

Reference:

Peran Moderasi Dewan Komisaris Independen dan Auditor External Dalam Hubungannya Diantara Pengungkapan Akuntansi Lingkungan dan Nilai Perusahaan
Pengaruh Enterprise Risk Management, Kualitas Audit Eksternal Dan Corporate Social Responsibility Terhadap Nilai Perusahaan

Journal of Creative Student Research

... The level of risk and profit of the company will be determined after providing financial reports, which will then be analyzed (Astuti, et al, 2022). Financial analysis, involving financial ratios and the strengths and weaknesses of the financial industry, will be very useful in assessing the past success of satisfaction management and its future prospects (Rashid, 2020). ...

The Influence of Institutional Ownership, Independent Commissioners, Independent Directors, and Philanthropy on Firm Value

Eduvest - Journal Of Universal Studies

... Merujuk pada adanya pengaruh Covid-19 yang membuat perusahaan mengalami perlambatan ekonomi, perusahaan akan mengelola hutangnya sedemikian rupa agar terhindar dari risiko kebangkrutan, dalam situasi yang tidak biasa ini perusahaan berusaha menghemat pengeluaran dengan mencoba menekan biaya serendah mungkin dan bertahan selama mungkin (Diyastuti & Kholis, 2022). Biaya yang mungkin ditekan oleh perusahaan salah satunya adalah biaya pajak yang dapat mengurangi laba bersih suatu perusahaan (Rahmah & Murtanto, 2022). ...

DETERMINASI TAX AVOIDANCE MASA PANDEMI COVID-19

Jurnal Ekonomi Trisakti

... Sektor seperti energi, pertambangan, dan manufaktur umumnya memiliki beban lingkungan yang lebih tinggi, sehingga lebih banyak perusahaan di sektor ini yang mulai menerapkan green accounting. Namun, terdapat tantangan seperti (Masliyani & Murtanto, 2022): a. Kurangnya Kesadaran: Tidak semua perusahaan memahami pentingnya akuntansi hijau. b. ...

PENGARUH TATA KELOLA PERUSAHAAN DAN AKUNTANSI HIJAU TERHADAP KINERJA KEUANGAN PERUSAHAAN

Jurnal Ekonomi Trisakti

... Monita & Wiratmaja (2018) also found a positive and significant impact of philanthropy disclosure on company value, as such disclosure is seen as good news that boosts the company's reputation and investor interest. However, the costs of philanthropy can reduce the book value of the company's assets, potentially conflicting with the goal of increasing company value (Astuti et al., 2022). This motivates researchers to further explore the impact of philanthropy disclosure on company value. ...

The Influence of Institutional Ownership, Independent Commissioners, Independent Directors, and Philanthropy on Firm Value

Eduvest - Journal Of Universal Studies

... Individu akan berusaha melakukan pembenaran untuk menyembunyikan tindakan kecurangan tersebut agar dapat meyakinkan individu lain bahwa individu tersebut tidak melakukan kecurangan terhadap laporan keuangan. Individu tersebut percaya bahwa melakukan kecurangan demi melakukan citra yang baik untuk kinerja perusahaan (Hermawati & Murtanto, 2021). Misalnya protes atas kecurangan terhadap laporan keuangan, menjaga harga saham tetap tinggi, atau bisa juga beralasan perlunya mempertahankan pemegang saham (Budiyono & Arum, 2020). ...

THE INFLUENCE OF FRAUD TRIANGLE UPON THE EXISTENCE OF FINANCIAL STATEMENT FRAUD

Indonesian Management and Accounting Research

... Another non-tax factor that influences transfer pricing decisions is tunneling incentives (Murtanto & Bonita, 2021). Tunneling Incentive is an activity of transferring assets and profits out of the company for the benefit of the company's controlling shareholders by minimizing transaction costs so that the tax burden and profits can be determined according to the company's wishes (Deden Tarmidi et al., 2023). ...

THE EFFECT OF TAX EXPENSE, BONUS MECHANISM, AND TUNNELING INCENTIVE TOWARDS TRANSFER PRICING DECISION IN COMPANIES WITH PROFITABILITY AS A MODERATING VARIABLE

Media Riset Akuntansi Auditing & Informasi

... Ukuran perusahaan dapat menunjukkan kemampuan dan kestabilan perusahaan untuk melakukan aktivitas ekonominya. Ukuran perusahaan mengacu pada ukuran perusahaan yang dapat ditampilkan atau dievaluasi oleh total aset, total penjualan, total laba, pajak, dan lain-lain [7]. Besar kecilnya entitas yang direfleksiakan dari total aktiva dan jumlah penjualan disebut ukuran perusahaan [8]. ...

PENGARUH CORPORATE GOVERNANCE, UKURAN PERUSAHAAN DAN PROFITABILITAS TERHADAP AGRESIVITAS PAJAK PERUSAHAAN

Jurnal Akuntansi Trisakti

... Pergantian manajemen terjadi pada top executive, namun seringkali di bagian keuangannya saja (Setiawati et al., 2020;Setyoastuti et al., 2020). Perbaikan manajemen juga memberikan pengaruh terhadap pergantian auditor (Aziza & Herawaty, 2020;Pradhana & Suputra, 2015). ...

PENGARUH PERGANTIAN MANAJEMEN, FINANCIAL DISTRESS, UKURAN KAP, DAN OPINI AUDIT TERHADAP AUDITOR SWITCHING PADA PERUSAHAAN PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA PADA TAHUN 2012-2016

Jurnal Akuntansi Trisakti

... Data mining has not only changed the way data is collected, but has also opened new doors for online retailers' marketing and revenue-generating activities. It has become the key to survival in this global market, and if used effectively, online companies can increase the advertising profits of their customers like Big Bazaar, Amazon, Flipkart.Robert Kristaung et al. (2019) test results of the CRM process show that CRM readiness, CRM preferences, CRM customization services, and CRM capabilities have a significant contribution to the CRM construct. Findings from this article are supported by various previous studies on CRM, but it looks like that the weakest CRM process is winning back management, especially related to the company's actions to analyze and re-target existing customers who are already inactive. ...

CONSTRUCTION OF CUSTOMER RELATIONSHIP MANAGEMENT IN RETAIL BUSINESS

Jurnal Manajemen dan Pemasaran Jasa