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All Journal Diponegoro Journal of Accounting Jurnal Akuntansi Multiparadigma Journal of Auditing, Finance, and Forensic Accounting Indonesian Journal of Sustainability Accounting and Management Jurnal Pengabdian Vokasi Indonesian Journal of Sustainability Accounting and Management
Agus Purwanto
Accounting Department, Faculty Of Economics And Business, Diponegoro University
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice

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ANALISIS PENGARUH RISIKO KREDIT TERHADAP PROFITABILITAS (Studi pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Periode 2014-2017) Prasiska Widya Kumaralita; Agus Purwanto
Diponegoro Journal of Accounting Volume 8, Nomor 1, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this research is to know how the effect of credit risk on the profitability of banking companies in Indonesia. This research uses Non Performing Loan (NPLR), Loan Loss Provision Ratio (LLPR), Loan to Deposit Ratio (LDR), Net Interest Margin (NIM), and Cost per Loan Asset (CLA) as indicators of credit risk. The performance of a good banking company can be reflected in all the financial information provided by the banking company regarding the profitability of the company.The type of data used in this study is secondary data and use the population of banking companies go public listed on the Indonesia Stock Exchange (IDX) in the period 2014-2017. The sample selection method in this study used purposive sampling technique with the criteria of banking companies that consistently publish financial statements and provide data such as Return on Asset (ROA), Return on Equity (ROE), Non Performing Loan (NPLR), Loan to Deposit Ratio (LDR), Net Interest Margin (NIM), and other data required and presented in rupiah currency in the period 2014-2017. The study use multiple linear regression analysis method for hypothesis testing.The results showed that there was a significant negative or positive correlation between credit risk indicator and banking company profitability measured by Return on Asset (ROA), Return on Equity (ROE), and Net Profit Margin (NPM). But the impact of all of the above explanatory variables varies and differs. It can be concluded that low levels of Non Performing Loans (NPLRs), and low Cost Per Loan Assets (CLAs) will result in high levels of bank profitability, while high Loan to Deposit Ratio (LDR) and Net Interest Margin (NIM) levels describes the high level of banking profitability. While Loan Loss Provision Ratio (LLPR) does not have a significant influence on the profitability of banking companies.
ANALISIS PENGARUH PENGUNGKAPAN TANGGUNG JAWAB SOSIAL DAN TATA KELOLA PERUSAHAAN PADA MANAJEMEN LABA (Studi Empiris pada Perusahaan yang Terdaftar pada BEI Tahun 2018) Valeria Natasha; Agus Purwanto
Diponegoro Journal of Accounting Volume 9, Nomor 3, Tahun 2020
Publisher : Diponegoro Journal of Accounting

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Abstract

This research aims to examine the effect of corporate social responsibility disclosure and corporate governance on earnings management in non-financial companies listed on the Indonesia Stock Exchange in 2018. The corporate governance variables used are managerial ownership, audit committee, and independent of board commissioners. The theory used in this study is agency theory.The data used in this research are secondary data using a purposive sampling method as a method of determining the sample, this research obtained 247 companies as a sample. This study used multiple linear regression analysis to test the hypotheses.The results of this research  successfully demonstrated that disclosure of corporate social responsibility, managerial ownership, and independent of board commissioners has a significant negative effect on earnings management. However, this study did not find a relationship between the audit committee and earnings management.
PENGARUH KOMPONEN ARUS KAS, LABA AKUNTANSI DAN DIVIDEND YIELD TERHADAP RETURN SAHAM (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR DI BEI PERIODE 2011-2013) Widyanto Faisal Latief; Agus Purwanto
Diponegoro Journal of Accounting Volume 4, Nomor 2, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to analyze the influence of three components of cash flow, net profit and dividend yield to the stock return on manufactur industries listed in Indonesian Stock Exchange (IDX) during 2011 to 2013. This study uses 105 samples of manufacturing firms that listed in Indonesian Stock Exchange (IDX) during 2011 to 2013. The sampling method used for this study is purposive sampling. Type of the data used is secondary data. Data analysis used are descriptive statistics, classical assumption tests and multiple regression analysis. Variables used in this study are variable cash flow from operating, cash flow from invesment,  cash  flow  from  financing,  net  profit  and  dividend  yield  as  an  independent variable; Stock Return as an dependent variable. The result showed that operation cash flow has positive and significantly impacted the stock return. invesment cash flow has positive and not significant impact to the stock return. financing cash flow has positif and significant impact to the stock return. Accounting profit has positive and not significantly impacted the stock return Meanwhile dividend yield has negative and not significant impact to the stock return.
PENGARUH KETERTARIKAN INVESTOR ASING DAN KEPEMILIKAN INSTITUSIONAL TERHADAP PENGHINDARAN PAJAK PERUSAHAAN Irsalina Nur Idzni; Agus Purwanto
Diponegoro Journal of Accounting Volume 6, Nomor 1, Tahun 2017
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aimed to examine the effect of foreign ownership, the number of commissioners of the board of directors or foreign, institutional ownership against corporate tax avoidance in the annual report published by companies.The population used in this study are all public companies is composed of non-financial companies listed on the Indonesia Stock Exchange in 2013 to 2015 which publishes an annual report as well as the complete financial reports. The sampling method used in this research is purposive sampling, and obtained a sample of 182 companies. This study uses the technique of multiple linear regression analysis.The results of this study indicate that foreign ownership, no positive effect on corporate tax avoidance. While the board of directors or commissioners of foreign and institutional ownership has a positive influence on corporate tax avoidance.
ANALISIS PENGARUH SURPLUS ARUS KAS BEBAS, AUDIT EKSTERNAL DAN KOMITE AUDIT TERHADAP MANAJEMEN LABA (Studi Empiris pada Perusahaan Jasa non Keuangan yang Terdaftar di Bursa Efek Indonesia) Intan Permata Sari; Agus Purwanto
Diponegoro Journal of Accounting Volume 7, Nomor 4, Tahun 2018
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the effect of surplus free cash flow, audit quality, audit tenure, audit committee size and audit committee meeting frequency on earnings management. Dependent variable used in this study is earnings management. Independent variables used in this study are audit tenure, audit committee size and audit committee meeting frequency. Control variables used in this study are absolute total asset, firm size, leverage, dan relative cash flow.This study uses secondary data from annual reports and financial statements on service companies listed on Indonesia Stock Exchange during 2015-2016. The sampling method used in this study is purposive sampling. Total sample in this study are 101 samples. This study uses multiple regression analysis method to examine the effect of surplus free cash flow, audit quality, audit tenure, audit committee size and audit committee meeting frequency on earnings management. The result of this study indicate that audit quality had negative effect on earnings management. However, surplus free cash flow, audit tenure, audit committee size and audit committee meeting frequency had not a significant effect on earnings management.
FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK ORANG PRIBADI (Studi Empiris Pada Wajib Pajak di Kota Magelang) Agustina Dewi Nugraheni; Agus Purwanto
Diponegoro Journal of Accounting Volume 4, Nomor 3, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

This  study  aimed  to  analyze  the  factors  that  influence  individual  taxpayer compliance in Magelang. Independent variables which are used to examine the individual taxpayer   compliance,   among   others:   the   taxpayer   awareness,   knowledge   and understanding of taxation, tax penalties, the tax authorities of tax service quality, ditributif justice, procedural justice and interactional justice. Respondents of this research is the individual taxpayer who has had SPT and domiciled in Magelang.The sampling technique in this study using cluster sampling method, while the data source is a type of primary data with questionnaires as the instrument. Questionnaires were administered to 119 respondents using a Likert scale of 1 to 5. The data analysis of data performed by multiple linear regression analysis using SPSS version 21 for Windows.The results showed that (1) Awareness of the taxpayer is positively significant effect on tax compliance, (2) Knowledge and understanding of taxation taxpayer is positively significant  effect  on  tax  compliance,  (3)  Penalties  taxation  expressly  granted  to  the offender taxes positive and significant effect on tax compliance, (4) The tax authorities of tax service quality give a positive and significant effect on tax compliance, (5) Distributive justice is not significant effect on tax compliance, (6) Procedural justice give a positive and significant effect on taxpayer compliance, and (7) Interactional justice also provide a positive and significant effect on tax compliance.
PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN DAN NILAI PASAR PERUSAHAAN DI INDONESIA Muhammad Halim Mukti Raharja; Agus Purwanto
Diponegoro Journal of Accounting Volume 10, Nomor 2, Tahun 2021
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the effect of intellectual capital and its components on financial performance as measured by the ratio of return on assets (ROA) and the company's market value is measured by the ratio q (Tobin'sQ). The population used in this study are manufacturing companies listed on the Indonesia Stock Exchange for the period 2017 - 2019. The sampling technique used in this study is purposive sampling technique, namely sampling with several criteria. The number of samples that met the sampling criteria in this study were 134 manufacturing companies (402 sample data). The results of this study indicate that intellectual capital has a positive influence on the Company's financial performance and market value. For each component, physical capital has a positive influence on the company's financial performance and market value. Human capital has a positive influence on financial performance, but has a negative effect on the company's market value. Relational capital is only able to explain its positive influence on the company's market value. In structural capital, it cannot explain the significant results.
PENGARUH MEKANISME CORPORATE GOVERNANCE PADA STRUKTUR KEPEMILIKAN, FAKTOR INTERNAL, DAN FAKTOR EKSTERNAL PERUSAHAAN TERHADAP NILAI PERUSAHAAN (TOBIN’S Q) Ema Radhitiya; Agus Purwanto
Diponegoro Journal of Accounting Volume 6, Nomor 1, Tahun 2017
Publisher : Diponegoro Journal of Accounting

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Abstract

The research aimed to examine the effect of corporate governance mecanism in ownership structure, intern factors, and extern factors on firm value. Intern factors are board size, and growth market. Extern factors are inflation and interest rate. This research was condusted by quantitative method and used data of industry classification listed in Indonesia Stock Exchange (IDX). The data was analyzed separately between among periods using multiple linier regression model. Total sample were 172 companies.The result of this showed research there are institutional ownership, manajerial ownership, and board size have significant effect and positive effect. Majority ownership, interest rate has positive effect but not significant. Growth market rate, interest rate, and inflation did not have significant influence to the firm value.
ANALISIS PENGARUH KINERJA KEUANGAN DAN PENGUNGKAPAN LINGKUNGAN TERHADAP NILAI PERUSAHAAN Fahmi Mumtazah; Agus Purwanto
Diponegoro Journal of Accounting Volume 9, Nomor 2, Tahun 2020
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to empirically examine the relation between financial performance, environmental disclosure and firm value. The independent variables in this study are NPL, LDR, GCG, ROA, CAR and environmental disclosure. The dependent variable used in this research is Tobin’s Q. This study uses secondary data from financial statements of bank companies listed on Indonesia Stock Exchange in 2013-2017. The sampling method used is purposive sampling and the number of sample is 75 banks. This research using multiple regression analysis.The result of this study shows that GCG and ROA has positive effect on Tobin’s Q, LDR has negative effect on Tobin’Q, NPL, CAR and environmental disclosure has no significant effect on Tobin’s Q.
PENGARUH SISTEM INFORMASI AKUNTANSI, SISTEM PENGENDALIAN INTERNAL, DAN PENGETAHUAN PENGURUS TERHADAP KINERJA KOPERASI (Studi Empiris pada Koperasi di Kabupaten Bantul) Khoirunnisa Nuraini Putri Sari; Agus Purwanto
Diponegoro Journal of Accounting Volume 11, Nomor 1, Tahun 2022
Publisher : Diponegoro Journal of Accounting

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Abstract

The research based on decrease the number of consumption cooperatives in Bantul Regency during the last 5 years, form 2015 – 2020. The cooperatives are considered unnormal so their activities stopped. One of the aspects in assessing the rating of cooperatives is financial aspect of the cooperatives. The purpose of this research to analyze the influence between accounting information systems, internal control systems, management knowledge to the cooperative’s performance. This research used quantitative methods and data was collected by using a questionnaire and analyze by using the SPSS 26. Respondents of this research are 56 people from 56 consumption cooperatives in Bantul Regency. The result of this research is that the accounting information systems and management knowledge have no significant effect on the cooperative’s performance. While the internal control systems has significant influence to the cooperative’s performance.
Co-Authors Adila Ashari Partono Agustina Dewi Nugraheni Alifah Zulfa Husna Amalia Almas Hilman Anastasia Angesti Nurintiati Andreani Hanjani Annisa Dwi Arizky Ardhyayuda Patria Mahari Aris Tri Wicaksono B Budiyono Bahana Takbir Aljana Dessy Noor Farida Desti Purwantoro Dhynandra Windasari Ema Radhitiya Fahmi Mumtazah Fatin Riski Amalia Hafza Neill Author Heny Kusumayanti Ida Hayu Dwimawanti Ihyaul Ulum Ika Widyaningrum Imam Akram Rizqi Imam Ghozali Iman Setiono Intan Permata Sari Irsalina Nur Idzni Khoirunnisa Nuraini Putri Sari Lailatul Khikmah Muchammad Sasa Jayeng Basundoro Muhamad Fauzan Muhammad Anwar Sanusi Muhammad Baru Herman Muhammad Halim Mukti Raharja Muhammad Hardityo Wibisono Muhammad Setio Priambodo Nabila Aulia Azari Nadiah Nur Azizah Naila ‘Izzah Nurkholis Nurkholis Pangi Pangi Prasiska Widya Kumaralita Risha Aristiani N Robby Priyambada Suhardi Rosa Yuni Rahmawati Rosana Velly Hermitasari RR Karlina Aprilia Kusumadewi S. Willy Rahadyan W Samsi Atiin Nur Khasanah Dewi Ulian Febriansyah Dalimunthe Valeria Natasha Vania Yuliana Indarto Widyanto Faisal Latief Zukhruf Indira Asatri Zulfaidah Aryani