Article Per Year (5 Year)
p-Index From 2019 - 2024
1.376
P-Index
This Author published in this journals
All Journal Jurnal Neraca: Jurnal Pendidikan dan Ilmu Ekonomi Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Akuntansi Bisnis dan Ekonomi (JABE) Jurnal Akuntansi dan Keuangan (JAK) Gemilang: Jurnal Manajemen dan Akuntansi
Kiagus Andi
Universitas Lampung
Humanities Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

Published : 7 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 7 Documents
Search

 1 
PERBANDINGAN KINERJA KEUANGAN PEMERINTAH PROPINSI DI INDONESIA Fadhilah Nuraini; Kiagus Andi; Yunia Amelia; Fitra Dharma
Jurnal Akuntansi dan Keuangan (JAK) Vol 24 No 1 (2019): Volume 24 Number 1, Januari 2019
Publisher : Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1020.894 KB) | DOI: 10.23960/jak.v24i1.115

Abstract

The purpose of this study is to compare the financial performance of the provincial governments in Java and Sumatra in the 2014-2017 period and to determine the differences in the financial performance of the provincial governments in Java and Sumatra in the 2014- 2017 period.The research method used is quantitative research methods. The population in this study is the report of the Realization of Regional Government Revenue and Expenditures of Provincial Governments in Indonesia in 2014-2017. The sample selection uses a purposive sampling technique that is sampling taking into account certain characteristics and criteria.The results of this study are based on the results of descriptive analysis in mind that the financial performance of provinces in Java is better than provinces in Sumatra. While the results of different tests show that there is no significant difference in the financial performance of the provincial governments in Java and Sumatra because it shows a significance value of more than 0.05.
THE EFFECT OF PROFITABILITY AND GOOD CORPORATE GOVERNANCE ON EARNINGS QUALITY Rani Aprilian; Kiagus Andi; Yunia Amelia
Jurnal Akuntansi dan Keuangan (JAK) Vol 25 No 1 (2020): Volume 25 Number 1, Januari 2020
Publisher : Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1106.983 KB) | DOI: 10.23960/jak.v25i1.238

Abstract

This study aims to examine the effect of profitability and good corporate governance on earnings quality in food and beverage companies listed on Indonesia Stock Exchange (IDX) 2015-2018 period. Profitability is calculated using Return on Assets (ROA). The proxy of Good Corporate Governance are institutional ownership, managerial ownership, audit committee, and independent commissioner. The dependent variable in this study is earnings quality measured by discretionary accrual using Modified Jones Model to detect earning management. This study used secondary data from the official website of Indonesian Stock Exchange (www.idx.co.id) and the sampling method in this study uses purposive sampling method. The data analysis in this study using multiple linear regression analysis. The results of this study indicate that profitability and audit committee have a positive effect on earnings quality, while the independent commissioner has a negative effect on earnings quality. Other independent variables i.e. institutional ownership and managerial ownership have no significant effect on earnings quality
PENGARUH FINANCIAL DISTRESS DAN LEVERAGE TERHADAP KONSERVATISME AKUNTANSI PADA MASA PANDEMI COVID-19 (STUDI EMPIRIS PADA PERUSAHAAN JASA SUB SEKTOR RESTORAN, HOTEL, DAN PARIWISATA YANG TERDAFTAR DI BURSA EFEK INDONESIA) Youlanda Silvia Irawan; Kiagus Andi; Widya Rizki Eka Putri
Jurnal Akuntansi Bisnis dan Ekonomi Vol. 7 No. 2 (2021): Jurnal Akuntansi Bisnis dan Ekonomi (JABE)
Publisher : Universitas Widyatama

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (340.349 KB) | DOI: 10.33197/jabe.vol7.iss2.2021.782

Abstract

The purpose of this study is to analyze the impact of financial distress and leverage on the conservatism of accounting. Samples of this survey are Hotels, Restaurants and Tourism sub-sectors listed on the Indonesian Stock Exchange during the covid-19 period.Using a purposive sampling method, the sample for this study comprised a sample of 32 hotels, restaurants, and tourism subsectors. The explanatory variables used in this study were accounting conservatism, financial distress, leverage, and profitability as control variables. In this study, we test using the Statistical Product and Service Solution (SPSS) analytical tools and data. The analysis in this study uses multiple linear regression analysis. The results of this study show that financial distress does not affect accounting conservatism and leverage does not affect accounting conservatism. Variables of the combination of financial distress and leverage have a significant impact on accounting conservatism.
Pengaruh Sistem Informasi Akuntansi Terhadap Kinerja Karyawan Pada Lembaga Keuangan Mikro di Lampung Selatan Nadia Nurul Septi Wulandari; Kiagus Andi; Ade Widiyanti
Jurnal Neraca: Jurnal Pendidikan dan Ilmu Ekonomi Akuntansi Vol 6, No 1 (2022): Jurnal Neraca: Jurnal Pendidikan dan Ilmu Ekonomi Akuntansi
Publisher : Program Study of Accounting Education FKIP University of PGRI Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31851/neraca.v6i1.7824

Abstract

Adapun tujuan dari dibuatnya jurnal penelitian ini adalah untuk mengetahui pengaruh sistem informasi akuntansi terhadap kinerja pegawai pada Lembaga Keuangan Mikro di Lampung Selatan di tengah pandemi Covid-19. Metode yang digunakan dalam penelitian ini adalah penelitian kuantitatif. Sampelnya adalah karyawan yang bekerja pada bagian/divisi sistem informasi akuntansi di 14 LKM tersebut. Hasil dari penelitian ini berdasarkan pertanyaan dari kuisoner antara lain; variabel terikat dalam penelitian ini adalah kinerja karyawan (y) dan variabel bebas dalam penelitian ini adalah sistem informasi akuntansi (x). Metode Analisis Data dengan program SEM dengan pendekatan partial least square (PLS) dan uji validitas, uji reliabilitas dan uji hipotesis. Hasil penelitian menunjukkan bahwa sistem informasi akuntansi pengaruh signifikan terhadap kinerja karyawan pada lembaga keuangan mikro di lampung selatan
Pengaruh penerapan material flow cost accounting terhadap green accounting dan financial performance Afra Rahmania Santi; Kiagus Andi; Lindrianasari Lindrianasari; Reni Oktavia
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 2 (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 | Full PDF (334.102 KB) | DOI: 10.32670/fairvalue.v5i2.2327

Abstract

The purpose of this study is to test and determine the application of Material Flow Cost Accounting in improving green accounting. Furthermore, this study aims to examine whether Material Flow Cost Accounting has an impact on a company's profitability. The research topic used in this study is the basic materials and chemical industry companies listed on the Indonesian Stock Exchange (IDX) during the period 2018-2020. The data used are from the company's annual report. Features descriptive statistical tests, linear regression, and R-squared tests. The results show that the application of Material Flow Cost Accounting (MFCA) has a significant impact on green accounting, while the research results related to the application of Material Flow Cost Accounting (MFCA) has a significant impact on improving financial performance. Return on Assets (ROA) proxy for industrial companies. Basic materials and chemicals listed on the Indonesian Stock Exchange. Because Material Flow Cost Accounting helps provide information on the flow of raw materials, energy, and factories, it is easier to identify material waste, facilitate optimal allocation of environmental funds, and increase operational awareness. Managers are aware of the costs associated with wasted materials and can identify opportunities to increase the efficiency of material usage and improve the company's financial performance.
PENGARUH FINANCIAL DISTRESS TERHADAP NILAI PERUSAHAAN SEBELUM DAN SAAT PANDEMI COVID-19 (Studi Pada Perusahaan Property dan Real Estate) Desvita Adaria Desvita Adaria; Agrianti Komalasari; Niken Kusumawardani; Kiagus Andi
Jurnal Akuntansi Bisnis dan Ekonomi Vol. 8 No. 1 (2022): Jurnal Akuntansi Bisnis dan Ekonomi (JABE)
Publisher : Universitas Widyatama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33197/jabe.vol8.iss1.2022.764

Abstract

Indonesia adalah salah satu negara yang mengalami dampak pandemi Covid-19. Hal tersebut mengakibatkan beberapa sektor mengalami penurunan pendapatan. Salah satunya yaitu berdampak pada sektor properti dan real estate . Penelitian ini bertujuan untuk menganalisis pengaruh financial distress terhadap nilai perusahaan sebelum dan saat pandemi Covid-19. Populasi dalam penelitian ini adalah perusahaan property dan real estate yang tercatat di Bursa Efek Indonesia tahun 2019 dan 2020 dengan sampel sebanyak 58 perusahaan. Analisis data dalam penelitian ini dilakukan dengan menggunakan regresi linier berganda. Berdasarkan hasil uji regresi linier berganda pada penelitian ini menujukkan bahwafinancial distress berpengaruh negatif signifikan terhadap nilai perusahaan saat Covid-19. Sementara itu, financial distress tidak berpengaruh signifikan terhadap nilai perusahaan sebelum Covid-19. Kata kunci : Covid-19, N ilai perusahaan, F financial distress
ANALISIS FAKTOR FRAUDULENT FINANCIAL REPORTING BERDASARKAN PERSPEKTIF TEORI HEXAGON FRAUD (Studi Empiris Perusahaan Sektor Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2021) Amalia Choirunissa; Kiagus Andi
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 3 No. 3 (2023): juli : Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v3i3.635

Abstract

: Kasus kecurangan laporan keuangan menurut ACFE mengalami tren yang meningkat dari tahun ke tahun serta menyebabkan kerugian bagi perusahaan dan bagi pengguna laporan keuangan. Selain itu, berdasarkan data yang bersumber dari ACFE Indonesia 2019 menunjukkan bahwa sektor pertambangan merupakan lembaga dengan posisi ketiga yang paling dirugikan karena fraud dengan persentase 5,0%. Penelitian ini bertujuan untuk menganalisis faktor-faktor Fraud Hexagon yang berfokus pada pengujian pengaruh stabilitas keuangan, ineffective monitoring, pergantian auditor, pergantian direksi, CEO duality, dan koneksi politik terhadap tendensi kecurangan laporan keuangan pada perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2017-2021 . Metode penelitian ini menggunakan analisis regresi logistik. Sampel pada penelitian ini menggunakan metode purposive sampling, sehingga diperoleh 145 perusahaan sampel. Hasil penelitian menunjukkan bahwa hanya stabilitas keuangan yang berpengaruh positif terhadap tendensi kecurangan laporan keuangan. Sedangkan, ineffective monitoring, pergantian auditor, pergantian direksi, CEO duality, dan koneksi politik tidak berpengaruh signifikan terhadap tendensi kecurangan laporan keuangan.
Co-Authors Ade Widiyanti Afra Rahmania Santi Agrianti Komalasari Amalia Choirunissa Amelia, Yunia Desvita Adaria Desvita Adaria Dharma, Fitra Fadhilah Nuraini Lindrianasari Lindrianasari Nadia Nurul Septi Wulandari Niken Kusumawardani Rani Aprilian Reni Oktavia Widya Rizki Eka Putri Youlanda Silvia Irawan