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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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PENGARUH ELEMEN-ELEMEN FRAUD PENTAGON TERHADAP KECURANGAN PELAPORAN KEUANGAN BUMN LISTING DI BURSA EFEK INDONESIA TAHUN 2016-2020 Imam Akram Rizqi; Agus Purwanto
Diponegoro Journal of Accounting Volume 11, Nomor 3, Tahun 2022
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the effect of the elements contained in the fraud pentagon, namely pressure, opportunity, rationalization, competence, and arrogance on fraudulent financial reporting. Fraudulent financial reporting measured by the F-score. Pressure is proxied by financial targets. Opportunity is proxied by ineffective monitoring. Rationalization is proxied by auditor change. Competence is proxied by change of director. Arrogance is proxied by political connections.The data used in this study are secondary data obtained from the financial statements and annual reports of State-Owned Enterprises listed on the Indonesia Stock Exchange (IDX) for the 2016-2020 period. The number of samples used is 105 samples from 21 companies selected through purposive sampling technique. The data analysis method used in this study is multiple linear regression analysis.The results show that pressure has a positive and significant effect on fraudulent financial reporting. While opportunity, rationalization, competence and arrogance have no effect on fraudulent financial reporting.
PELATIHAN PEMBUATAN BUNGA ARTIFICIAL DARI SAMPAH PLASTIK KRESEK DI DESA KANGKUNG, KECAMATAN MRANGGEN, KABUPATEN DEMAK Iman Setiono; Heny Kusumayanti; Pangi Pangi; Ida Hayu Dwimawanti; Budiyono Budiyono; Agus Purwanto; Zulfaidah Aryani
Jurnal Pengabdian Vokasi Vol 1, No 2 (2019): Nopember 2019
Publisher : Sekolah Vokasi Universitas Diponegoro

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Abstract

The use of plastic packaging in today's conditions is very worrying, because the plastic is very difficult and long to decompose will cause environmental pollution. As one way to reduce plastic waste is to make plastic waste into useful items of economic value. To realize this goal, a training was held in the Kangkung Village, Mranggen sub-district, Demak Regency, for Family Welfare Empowerment Members in the local village. The method used is an experiment with direct practice. The results obtained turned out that the plastic flowers were successfully made by Family Welfare Empowerment Members and successfully sold.
ANALISIS PENERAPAN SAK-EMKM, PERENCANAAN PAJAK, TINGKAT PENDIDIKAN, PEMAHAMAN AKUNTANSI, DAN PERSEPSI PELAKU USAHA ATAS TUJUAN LAPORAN KEUANGAN TERHADAP KUALITAS LAPORAN KEUANGAN PADA UMKM (Studi Empiris pada UMKM Industri Mebel di Bojonegoro) Ika Widyaningrum; Agus Purwanto
Diponegoro Journal of Accounting Volume 11, Nomor 4, Tahun 2022
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to determine the effect of the application of SAK-EMKM, tax planning, owner's education level, understanding of accounting, and perceptions of business actors on the purpose of financial statements on the quality of financial reports.This study uses the type of data obtained directly from the first party or can be called primary data. The population in this study is MSMEs that have been registered with the Cooperatives and SMEs Service Office. The sample used in this study was 100 business units with random sampling method as the method for taking the sample. Data was collected by distributing questionnaires to respondents. Analysis of the data used in this study is regression analysis using the SPSS 25 program.The results showed that the application of SAK-EMKM and tax planning had a positive and significant effect on the quality of financial reports. While the owner's education level, understanding of accounting, and perceptions of business actors on the purpose of financial statements do not have a positive and significant effect on the quality of financial reports.
PENGARUH TATA KELOLA PERUSAHAAN, STRUKTUR MODAL, DAN STRUKTUR KEPEMILIKAN TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) Nadiah Nur Azizah; Agus Purwanto
Diponegoro Journal of Accounting Volume 11, Nomor 4, Tahun 2022
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the influence of corporate governance (independent commissioners, independent audit committees, external auditor quality), capital structure (market leverage, total leverage), ownership structure (management ownership, institutional ownership, and foreign ownership) on firm value (Tobin's Q).This research was conducted using secondary data management method on financial reports and annual reports on manufacturing companies listed on the Indonesia Stock Exchange in 2018-2020. The research sample is 51 companies. Data analysis used multiple linear regression analysis to test the formulated hypothesis.The results show that from the three proxies of corporate governance, only the quality of external auditor which has a significant positive influence on firm value, this mean that by auditing the company using the big four KAP the presentation of the company’s financial statements is more effective and avoids misstatements and human error, while independent commissioners and independent audit committees have no influence on firm value. For the two proxies of capital structure, only market leverage which has a significant positive influence on firm value, this mean that the market assessment of the company’s equity can trigger an increase in investment and it is important for companies to prioritize funding, while total leverage does not affect firm value. For the entire ownership structure proxies namely management ownership, institutional ownership, and foreign ownership, they do not give an influence on firm value. Therefore, it is important to manage the company in order to reduce agency problems. In addition, it is important for companies to manage their funding so as to increase market valuation.
PENGARUH PEMANFAATAN TEKNOLOGI INFORMASI, KOMPLEKSITAS PEMERINTAH DAERAH DAN TINDAK LANJUT REKOMENDASI HASIL PEMERIKSAAN BPK TERHADAP TEMUAN KELEMAHAN PENGENDALIAN INTERN PEMERINTAH DAERAH (Studi Empiris Pemerintah Daerah Kabupaten/Kota di Provinsi Jawa Tengah) Fatin Riski Amalia; Agus Purwanto
Diponegoro Journal of Accounting Volume 12, Nomor 1, Tahun 2023
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine and obtain empirical evidence on the effect of the use of information technology, the complexity of the local government and the follow-up recommendations of audit results of the BPK on the findings of weaknesses in the internal control of district or city local governments in Central Java.The data population uses the district or city government in Central Java Province. The sample selection method using the purposive sampling method obtained as many as 117 samples with data sources from LHP on LKPD for data on findings of internal control weaknesses, the number of SKPD obtained from LHP on LKPD, SPBE values for data from KemenPAN-RB, e-government values from Diskominfo and TLRHP from BPK RI TLRHP report. Hypothesis testing was carried out using multiple linear regression analysis.The results obtained in this study indicate that the use of information technology and follow-up on the recommendations of audit results affect on the findings of weaknesses in the internal control of district or city local governments in Central Java Province. Meanwhile, the complexity of the local government does not influence the findings of weaknesses in the internal control of district or city local governments in Central Java Province.
PENGARUH TRANSPARANSI, AKUNTABILITAS DAN FAIRNESS LAPORAN KEUANGAN PEMERINTAH DAERAH (LKPD) TERHADAP PENCEGAHAN KORUPSI PEMERINTAH DAERAH (Studi Empiris pada Pemerintah Daerah di Pulau Jawa) Lailatul Khikmah; Agus Purwanto
Diponegoro Journal of Accounting Volume 12, Nomor 1, Tahun 2023
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to test and analyze empirically the effect of transparency, accountability, and fairness of local government financial reports (LKPD) on the prevention of local government corruption. This research was conducted because it saw the provision of an unqualified opinion (WTP) by the Supreme Audit Agency (BPK) which showed a better presentation of local government financial statements (LKPD) but cases of corruption in local governments continued to increase.This research was conducted by quantitative analysis method with data collection method conducted with secondary data. The source of transparency data is obtained from the website of each Regency/City Government in Java Island in the last three years. Accountability data is obtained from the follow-up data on Audit Results Recommendations (TLRHP) published by BPK RI. Fairness data is obtained from opinions issued by the BPK RI Representatives of each region through inspection reports (LHP). Prevention of local government corruption is obtained based on corruption cases from 2018 to 2020 which have permanent legal force and are not allegations of corruption obtained from the Indonesian KPK. The sample in this study is the same as the population that has been determined by criteria (purposive sampling), so this research can be said to be a census. A total of 357 samples were analyzed using multiple regression analysis with the help of SPSS.The results of this study indicate that the variables of transparency, accountability, and fairness have a negative effect on preventing corruption in local government. So, transparency, accountability and fairness have not been able to become a factor in preventing local government corruption.
PENGARUH TINGKAT KESEHATAN BANK TERHADAP CORPORATE SOCIAL RESPONSIBILITY DENGAN METODE CAMELS (Studi Empiris pada Emiten Perbankan Tahun 2018-2021) Alifah Zulfa Husna Amalia; Agus Purwanto
Diponegoro Journal of Accounting Volume 12, Nomor 1, Tahun 2023
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine how the effect of bank health level using CAMELS method on the disclosure of CSR on firm value. Bank health level play a role which acts as an independent variable measured by ROA for Capital, NPL for Asset Quality, BOPO for Management, ROA for Earnings, LDR for Liquidity, and IRR for Sensitivity to market risk. CSR disclosure acts as the dependent variable measured using FSSI proxy (Financial Service Sector Index).The population consist of banking companies listed on the Indonesia Stock Exchange during 2018-2021. Samples are selected using purposive sampling method and acquired 164 companies during 4 years. Testing the sample using multiple linear regression with SPSS.The results of this study indicate that ROA and LDR has an influence on CSR disclosure. NPL has negative effect on the relationship between bank health and CSR but, for CAR, BOPO and IRR has no effect on the relationship bank health rate and CSR.
PENGARUH KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2019 – 2021) Vania Yuliana Indarto; Agus Purwanto
Diponegoro Journal of Accounting Volume 12, Nomor 3, Tahun 2023
Publisher : Diponegoro Journal of Accounting

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Abstract

This research aims to analyze and obtain empirical evidence on the influence of financial performance, consisting of financial leverage, financial distress, earning management, and dividend policy on firm value in manufacturing companies listed on the Indonesia Stock Exchange with good corporate governance as a moderating variable during the period 2019-2021.This study utilizes secondary data with a population size of 195 manufacturing companies listed on the Indonesia Stock Exchange during the period of 2019-2021. The sampling method used in this research is purposive sampling, where the sample consists of 38 manufacturing companies based on researcher-defined criteria. The analysis method employed in this research is moderated regression analysis (MRA).The results of this study indicate that financial leverage has a positive effect on firm value, financial distress has a negative effect on firm value, earning management does not have a significant effect on firm value, and dividend policy has a positive effect on firm value. However, good corporate governance represented by independent commissioners does not moderate the relationships between financial leverage and firm value, financial distress and firm value, earning management and firm value, and dividend policy and firm value.
Do Board Characteristics Impact Green Banking Disclosure? Empirical Evidence from Indonesia Dessy Noor Farida; Agus Purwanto
Indonesian Journal of Sustainability Accounting and Management Vol. 5 No. 2 (2021): December 2021
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28992/ijsam.v5i2.333

Abstract

In performing their role in implementing the United Nations Sustainability Development Goals (SDGs), banks have started to run their businesses in a more environmentally friendly manner through green banking activities. implementing green banking activities requires good corporate governance. This study, therefore, examines the effects of 1) board size, 2) an independent board of commissioners, and 3) institutional ownership on the disclosure of green banking in sharia banks in Indonesia. This research is quantitative. The sample includes all the 13 commercial sharia banks in Indonesia. The data analysis technique used a multiple linear regression test. The findings indicate that board size positively affects green banking disclosure, while institutional ownership and an independent board of commissioners do not appear to influence green banking disclosure at all. The control variable that affects the disclosure of green banking the most is company size. Therefore, this study recommends that the sharia banking sector increase green banking disclosures for stakeholders because such disclosure by companies desiring to express banking concerns about social and environmental aspects can increase corporate value.
ACCOUNTING STUDENTS’ WHISTLEBLOWING INTENTIONS: WHAT ARE THE DRIVERS? Almas Hilman; Agus Purwanto
Diponegoro Journal of Accounting Volume 12, Nomor 4, Tahun 2023
Publisher : Diponegoro Journal of Accounting

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Abstract

This research examines the determinants of accounting students’ whistleblowing intentions. A questionnaire is shared with 258 final-year accounting students, with 164 concluding as a final sample. The model is tested using the partial least square of structural equation modelling analysis. The results demonstrated the positive effect of the learning environment, anticipatory socialization, professional commitment, and perceived moral intensity on accounting students' whistleblowing intentions. As the external driver significantly affects students' whistleblowing intentions, this study suggests improvement in several areas, such as physical and non-physical facilities and the lectures' traits concerning ethical-related things. Additionally, as leading actors, students must be aware of the necessity of ethical issues to boost better ethical decisions.The findings provide additional substance to expand the research concerning knowledge in this field.
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