Article Per Year (5 Year)
p-Index From 2020 - 2025
1.881
P-Index
This Author published in this journals
All Journal Jurnal Manajemen Terapan dan Keuangan Inovasi : Jurnal Ekonomi, Keuangan, dan Manajemen JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi) Owner : Riset dan Jurnal Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan International Journal of Economics Development Research (IJEDR) Global Financial Accounting Journal JAKA (Jurnal Akuntansi, Keuangan dan Auditing) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi)
Tang, Sukiantono
Unknown Affiliation
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences Other

Published : 11 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 11 Documents
Search

 1   2 
Analisis Pengaruh Tata Kelola Perusahaan, Karakteristik Perusahaan, dan Karakteristik Direktur Terhadap Penghindaran Pajak Bianca, Tiffani Marla; Tang, Sukiantono
Global Financial Accounting Journal Vol 2 No 2 (2018)
Publisher : Faculty of Economics, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (217.733 KB)

Abstract

This research?s purpose is to analyze the effect of corporate governance, characteristic of companies, and characteristic of director toward tax avoidance. Corporate governance?s variables: board size, independent commissioner, managerial ownership, and concentrated ownership. Characteristic of companies? variables: company size, leverage, capital intensity, inventory intensity, and ROA. Characteristic of director?s variables: director?s term of office and age of the president. Tax avoidance uses 2 type of measurement: ETR and CETR. This study uses total 583 sample firms which are listed in Indonesia Stock Exchange from 2012 till 2016 or 2.915 observations data which selected using purposive sampling. ETR shows the result that board size and leverage have significant positive effect to ETR. Size and return on asset have significant negative effect to ETR. Independent commissioner, managerial ownership, concentrated ownership, capital intensity, inventory intensity, director?s term of office, and the age of the president have no significant effect to ETR. CETR shows the result that board size, inventory intensity, and return on asset have significant positive effect to CETR. Size and capital intensity have significant negative effect to CETR. Independent commissioner, managerial ownership, concentrated ownership, leverage, director?s term of office, and the age of the president have no significant effect to CETR.
Faktor-faktor yang mempengaruhi ketepatan waktu pelaporan keuangan perusahaan yang terdaftar di bursa efek indonesia periode 2015-2019 Tang, Sukiantono; Meilisa, Meilisa
INOVASI Vol 17, No 2 (2021)
Publisher : Faculty of Economics and Business Mulawarman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (291.524 KB) | DOI: 10.29264/jinv.v17i2.9356

Abstract

Penyampaian laporan keuangan secara tepat waktu merupakan ketetapan regulasi yang harus dipenuhi oleh perusahaan yang terdaftar di Bursa Efek Indonesia (BEI). Namun, masih banyak perusahaan yang tidak menaati regulasi tersebut. Penelitian ini membahas pengaruh dari ukuran perusahaan, leverage, profitabilitas, price to book ratio, dividen per share, dan tipe auditor terhadap ketepatan waktu pelaporan keuangan. Pengumpulan data menerapkan metode purposive sampling. Sebanyak 1.702 data yang bersumber dari laporan keuangan perusahaan yang terdaftar di BEI dijadikan sample penelitian.  Sekumpulan data kemudian dikaji dengan uji regresi panel. Melalui pengujian data, penelitian menemukan bahwa profitabilitas dan dividen per share mempunyai pengaruh signifikan negatif terhadap ketepatan waktu pelaporan keuangan. Hasil berkebalikan dihasilkan oleh price to book ratio yang menyatakan pengaruh signifikan positif terhada ketepatan waktu pelaporan keuangan. Ukuran perusahaan leverage, dan tipe auditor tidak mempresentasikan pengaruh signifikan terhadap ketepatan waktu pelaporan keuangan.
THE EFFECT OF THE BOARDS DIRECTORS AND WOMEN AUDIT COMMITTEE ON EARNINGS MANAGEMENT Tang, Sukiantono; Suwarsini, Lili
JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi). Vol 8, No 3 (2021): JMBI UNSRAT Volume 8 Nomor 3
Publisher : FEB Universitas Sam Ratulangi Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35794/jmbi.v8i3.35668

Abstract

Abstract:  This research was conducted with the aim of examining the effect of the size of the board of directors, presence of female board of directors, female affiliate board of directors, audit committee, and female audit committee on earnings management in companies listed on the Indonesia Stock Exchange. This study uses a quantitative method by analyzing 324 companies listed on the IDX in 2015 – 2019 as a sample through purposive sampling-based sample selection. The test is done by panel data regression test with SPSS 25 and EViews 9 applications. The test was conducted using the multiple regression panel data method with a random effect model. The results of this study indicate that the size of the board of directors, female directors, female independent directors, and female affiliate directors have no significant effect on earnings management. However, the audit committee has a significant negative effect on earnings management, while female audit committee members have a significant positive effect on earnings management.Abstrak: Penelitian ini dilakukan dengan tujuan untuk menguji pengaruh ukuran direksi, keberadaan dewan direksi perempuan, dewan direksi perempuan yang terafiliasi, ukuran komite audit, dan komite audit perempuan terhadap manajemen laba pada perusahaan yang terdaftar di Bursa Efek Indonesia. Pengujian dilakukan dengan uji regresi data panel dengan program SPSS dan Eviews. Penelitian menggunakan metode kuantitatif dengan menganalisa 324 perusahaan yang terdaftar di IDX pada tahun 2015 – 2019 sebagai sampel, dimana sampel dipilih berdasarkan purposive sampling. Pengujian dilakukan dengan dengan menggunakan metode data panel regresiberganda dengan model random effect. Hasil penelitian ini menunjukkan ukuran direksi, direktur perempuan, direktur independen perempuan, dan direktur perempuan terafiliasi tidak berpengaruh signifikan terhadap manajemen laba. Sedangkan ukuran komite audit berpengaruh signifikan negatif terhadap manajemen laba, namun anggota komite audit perempuan berpengaruh signifikan positif terhadap manajemen laba.
PENGARUH MANAJAMEN LABA TERHADAP PENGEMBALIAN SAHAM PADA PERUSAHAAN TERLISTING DI BURSA EFEK INDONESIA Tang, Sukiantono; Alvita, Wini

Publisher :

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (74.738 KB) | DOI: 10.31955/mea.v5i3.1568

Abstract

Laporan keuangan suatu perusahaan harus dilaporkan dalam keadaan yang sesuai dengan keadaan perusahaan tersebut sehingga kemudian laporan keuangan dapat dimanfaatkan dengan baik oleh investor, manajemen perusahaan, masyarakat, karyawan dan para pemangku kepentingan lainnya. Penelitian ini mengkaji pengaruh dari manajemen laba terhadap pengembalian saham. Data pada penelitian menggunakan metode purposive sampling. Terdapat 1135 data yang telah dikumpulkan dan dijadikan sebagai sampel penelitian. Data yang sudah dikumpulkan tersebut kemudian diuji sehingga didapatkanlah hasil yang menunjukkan bahwa manajemen laba berpengaruh terhadap pengembalian saham.
Pengaruh Karakteristik Perusahaan Dan Karakteristik Auditor Terhadap Audit Report Lag Susanto, Androni; Tang, Sukiantono; haryanti, Rizka
JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) Vol. 5 No. 1 (2024): JAKA (Jurnal Akuntansi, Keuangan, dan Auditing)
Publisher : Universitas Dian Nuswantoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56696/jaka.v5i1.10744

Abstract

This research aims to analyze share price movements on the Indonesia Stock Exchange from 2018 to Abstract- The purpose of this writing is to examine and analyze the factors that influence auditor efficiency in completing the audit process which is proxied by audit report lag. The factors used in this research were selected by looking at company characteristics and auditor characteristics. Design/methodology/approach, company characteristics are proxied by Board Independence, financial condition, and profitability, while auditor characteristics are proxied by auditor reputation. The population of this research is all companies listed on the Indonesia Stock Exchange in 2018-2022. Based on the purposive sampling method, the number of samples obtained from 231 companies. Findings, ehe research results show that partially the financial condition variable has a significant negative effect on audit report lag. Meanwhile, the auditor reputation variable shows a significant influence on audit report lag.
The Effects of Tax Avoidance and Gender Diversity on Firm Value Harsono, Budi; Wati, Erna; Anita; Tang, Sukiantono
Global Financial Accounting Journal Vol. 8 No. 1 (2024)
Publisher : Accounting Department, Faculty of Business and Management, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/gfa.v8i1.9393

Abstract

This study intended to inspect the correlation of tax avoidance and gender diversity to firm value listed in Indonesia Stock Exchange (ISE). This survey used firm value as dependent variable. Tax avoidance and gender diversity as independent variable. This survey also used control variable such as return on asset, return on equity, firm size, leverage, growth, firm’s industry and firm’s auditor. The sample data of this study used secondary data. Companies listed in Indonesia Stock Exchange (ISE) from year 2015-2019 are the samples of this study. Research conducted data testing using SPSS version 25 and E-Views version 10 application. With total data 2,169 from 2,210, the sample selected based on purposive sampling method. Several tests were carried out in analysing, including descriptive statistics, multicollinearity test, outliers, Hausman, F test, T test, and determination coefficient test. Result shown that both independent variable tax avoidance and gender diversity has no significant effect to influence dependent variable firm value. For control variable only firm size and leverage has significant effect to influence.
Pengaruh dewan direksi wanita pada pelaporan tanggung jawab sosial perusahaan 2017 -2021 Tang, Sukiantono; Sari, Ayu Widya
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 3 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/fairvalue.v5i3.2188

Abstract

Corporate social responsibility is an effort made by the company in carrying out its responsibilities to stakeholders such as employees, the community, shareholders, consumers, and the surrounding environment. The percentage of women on the board of directors is also related to the results of corporate social responsibility and the strength of the analysis. This study aims to examine the effect of the female board of directors on corporate social responsibility reporting. This study uses quantitative methods and analysis with panel data regression. The population in this study were companies listed on the Indonesia Stock Exchange (IDX) from the period 2017 to 2021. The sample selection technique used purposive sampling and obtained 304 companies, so the total sample obtained for 5 years was 1463 research samples. The results of this study prove the influence of female board of directors on corporate social responsibility. Overall, it shows that the number of female directors has a positive effect on social responsibility, the percentage of female directors hurts corporate social responsibility, the female dummy has no effect on social responsibility, and the female audit committee ratio has no effect on social responsibility and the female expert director ratio does not. affects corporate social responsibility and has a Prob value (F-statistic) showing a value of 0.000000 from <0.05 and the value of Adjusted R-squared shows a value of 0.549845 or 54.98%.
Impact of Environmental, Social, Governance (ESG) Disclosure on Company Performance Tang, Sukiantono; Serly; Sheila Septiany; Budi Harsono; Windy Ardianti
International Journal of Economics Development Research (IJEDR) Vol. 6 No. 4 (2025): International Journal of Economics Development Research (IJEDR)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ijedr.v6i4.7668

Abstract

This study aims to analyze the impact of Environmental, Social, and Governance (ESG) disclosure on firm performance. Using secondary data from companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2022 period, this study employs panel regression analysis with EViews software. The results indicate that ESG significantly influences firm performance with a negative relationship, suggesting that increased ESG disclosure has not yet provided a direct positive impact on financial performance. The implication of this study is that companies need to balance ESG commitments with sustainable business strategies to achieve long-term benefits.
CEO TENURE AND SUSTAINABILITY PERFORMANCE: THE ROLE OF INSTITUTIONAL OWNERSHIP AND BOARD INDEPENDENCE Septiany, Sheila; Mirabelle, Eileen; Harsono, Budi; Tang, Sukiantono; Serly; Ivone
Global Financial Accounting Journal Vol. 9 No. 1 (2025)
Publisher : Accounting Department, Faculty of Business and Management, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/gfa.v9i1.10286

Abstract

Purpose – This study examines the effect of CEO tenure on sustainability performance, considering the roles of board independence and institutional ownership in companies listed on the Indonesia Stock Exchange (IDX). Research Method – The study used a purposive sampling method and collected data from annual and sustainability reports of IDX-listed companies from 2018 to 2022. Panel data regression analysis was conducted using EViews. Findings – CEO tenure has a significant positive impact on sustainability performance. CEOs with longer tenures are more effective in aligning CSR strategies with long-term goals. Board independence strengthens this effect by providing oversight, while institutional ownership improves transparency and accountability. Implication – CEO tenure supports long-term sustainability efforts. Independent boards and institutional ownership help ensure consistency and reduce the risk of managerial entrenchment.
Family Firms That Care: CSR’s Hidden Path to Performance Tang, Sukiantono; Septiany, Sheila; Harsono, Budi; Serly, Serly; Khoh, Azan
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 4 (2025): Artikel Riset Oktober 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i4.2786

Abstract

This study examines the effectiveness of Corporate Social Responsibility (CSR) in improving employee commitment and organizational performance, focusing on its role as a psychological strategy. Many companies are reluctant to implement CSR because they believe it has no direct effect on performance, especially since factors such as organizational identification and commitment are difficult to measure. The research uses a quantitative approach with primary data collected through an online survey of employees from family firms in Batam. The population consists of all employees of family firms in the area, with purposive sampling producing 211 respondents. Data analysis employed the Partial Least Squares (PLS) method using SmartPLS software. The results show that CSR toward employees and CSR toward the environment significantly improve organizational performance through partial mediation by organizational commitment and organizational identification. CSR toward employees has the strongest mediation effect through organizational commitment, while CSR toward the environment shows partial mediation through organizational identification. CSR toward the community has weak or no mediation effects. The findings indicate that CSR programs focusing on employees and the environment are more effective in enhancing performance by strengthening employee identification and commitment. For management, this suggests designing CSR initiatives that involve employees directly. The results also offer guidance for educational institutions and policymakers in creating more contextual human resource and CSR programs. This research contributes to understanding the psychological mechanisms linking CSR and performance through sequential mediation of organizational identification and commitment, an area that remains underexplored in family firms in emerging economies. This study extends CSR research by introducing sequential mediation of organizational identification and commitment in family firms in emerging economies, a mechanism rarely examined in prior studies
Co-Authors Alvita, Wini Anita Bianca, Tiffani Marla Budi Harsono Budi Harsono Chrisna, Chrisna Elvi Elvi, Elvi erna wati Haryanti, Rizka Ivone Khoh, Azan Meilisa, Meilisa Mirabelle, Eileen Sari, Ayu Widya Septiany, Sheila SERLY Serly, Serly Sheila Septiany Susanto, Androni Suwarsini, Lili Windy Ardianti