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All Journal Jurnal Akuntansi dan Sistem Teknologi Informasi Integritas: Jurnal Antikorupsi Wiga : Jurnal Penelitian Ilmu Ekonomi Jurnal Akuntansi dan Keuangan Indonesia
Agung Nur Probohudono
Universitas Sebelas Maret
Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences

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DAMPAK PRIVACY TERHADAP E-VENDOR TRUST KONSUMEN DI SISTEM E-COMMERCE Probohudono, Agung Nur
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 7, No 1 (2009): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

ABSTRACT The Information system base on the internet of many used by moment of internet represent the open platform (open platform) so that eliminate the company of at certain vendor like if using closed system (proprietary systems). Internet represents the most economic media to be used as information system bases. Electronic Commerce represent the usage of computer network to conduct the purchasing and goods sale, service and information electronically Besides level of benefit capable to the through the network which world, internet represent the system of computer network owning susceptance (vulnerable). Long distance dissociating consumer and situs expense and infrastructure of internet yield the uncertainty in transacting by e-vendor so that customer client have the risk of loss of money and privacy. Trust become the catalyst to transaction of seller and buyer making consumer have the big expectation to satisfy to the relation link. Trust to electronic vendor determine the consumer decision to do conduct the relation of business of e-commerce. The vendor will hinder the consumer use the product of web vendor. Key element from privacy is operation of related to accessing physical to of their his self and requirement independent of related to identity and relation of interpersonal Web site privacy influence the trust consumer, influencing attitude and desire buy from consumer. Keywords: privacy, trust, e-commerce
Analisis Audit BPK RI Terkait Kelemahan SPI, Temuan Ketidakpatuhan dan Kerugian Negara Atmaja W, RM Syah Arief; Probohudono, Agung Nur
Integritas : Jurnal Antikorupsi Vol. 1 No. 1 (2015): INTEGRITAS Volume 01 Nomor 1 Tahun 2015
Publisher : Komisi Pemberantasan Korupsi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (305.564 KB) | DOI: 10.32697/integritas.v1i1.115

Abstract

Penelitian ini bertujuan untuk memperoleh bukti secara empiris yang menjelaskan pengaruh langsung dari variabel independen kelemahan sistem pengendalian intern, temuan ketidakpatuhan terhadap peraturan perundang-undangan, dan temuan kerugian negara terhadap pemberian opini BPK. Variabel Opini BPK yang diproksikan menjadi WTP, WTP-DPP, WDP, TW, dan TMP. Variabel Independen diproksikan yang terdiri jumlah kasus dan nilai yang ditemukan tentang kelemahan sistem pengendalian intern, ketidakpatuhan terhadap peraturan perundang-undangan dan kerugian negara. Analisis data dilakukan dengan menggunakan regresi logistik ordinal. Populasi dalam penelitian ini adalah Laporan Hasil Pemeriksaan BPK atas Pemerintah Daerah seluruh Indonesia tahun 2011-2013. Sampel dalam penelitian ini berjumlah 1559 LHP di seluruh Indonesia. Data penelitian diperoleh hasil publikasi di website www.http//bpk.go.id dan Pusat Informasi dan Komunikasi (PIK) BPK RI. Hasil penelitian menunjukkan bahwa kasus akuntansi dan pelaporan (KSPAP), pelaksanaan anggaran pendapatan dan belanja (KSPPAPB), kasus dan nilai kerugian daerah, kasus dan nilai potensi kerugian daerah, kasus penyimpangan administrasi, nilai ketidakhematan, dan kasus ketidakefektifan berpengaruh negatif terhadap penerimaan opini BPK atas kewajaran laporan keuangan. Selain itu temuan kerugian negara dan nilai kerugian negara juga berpengaruh negatif terhadap penerimaan opini BPK
Tunneling Related Party Lending Phenomenon: Empirical Study on Family Business in Indonesia Nugroho, Ign.Novie Endi; Rahmawati, Rahmawati; Bandi, Bandi; Probohudono, Agung Nur
Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 11 No. 1 (2021): March 2021
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (959.571 KB) | DOI: 10.30741/wiga.v11i1.651

Abstract

This study examines the effect of family end control with a pyramid structure, RPTs disclosure, internal auditors and independent commissioners on related loan tunneling in Indonesia. This study used a sample of 258 public companies listed on the Indonesia Stock Exchange from 2016-2018. This study provides empirical evidence that the final controller of the family with a pyramid structure is proven to practice tunneling through related loans. The next finding of this study is that the level of disclosure of related transactions can reduce the potential for the practice of tunneling related loans. Another important finding is the failure of the internal control mechanism by internal auditors and independent commissioners which is not able to reduce the potential for related loan tunneling practices in family companies in Indonesia.
FAKTOR-FAKTOR YANG MEMENGARUHI REMUNERASI DIREKSI: STUDI KOMPARASI PERUSAHAAN DI AUSTRALIA, SINGAPURA, INDONESIA, DAN MALAYSIA Probohudono, Agung Nur; Perwitasari, Dwi; Putra, Rifky Pratama
Jurnal Akuntansi dan Keuangan Indonesia Vol. 13, No. 1
Publisher : UI Scholars Hub

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Abstract

The purpose of this paper is to analyze factors affecting directors’ remuneration. Factors tested in this study are distress status, company performance, ownership structure and board composition. Sample of this study is non-financial companies listed in Indonesia Stock Exchange, Malaysia Stock Exchange, Singapore Stock Exchange and Australian Stock Exchange. A total of 474 companies’ financial reports are used in this study for the period of 2011-2013. This study uses purposive sampling method to select the sample. This study uses multiple regression to examine factors that affect directors’ remuneration. The result shows that average of directors’ remuneration for distress and non-distress companies in Indonesia, Malaysia, Singapore and Australia is different. Singaporean firms tend to provide higher directors’ remuneration than other countries, while the lowest ones are Malaysian firms. The result shows that distress status, managerial ownership and ownership concentration affect directors’ remuneration, while the shareholder return, ROA and board composition do not affect the directors’ remuneration. This paper is beneficial to connect between remuneration and corporate performance when firms experience distressed and non-distressed. This paper also provides contribution for firms, investors and practitioners in issue related to directors’ remuneration.
Co-Authors Atmaja W, RM Syah Arief Bandi Bandi, Bandi Nugroho, Ign.Novie Endi Perwitasari, Dwi Perwitasari, Dwi Putra, Rifky Pratama Putra, Rifky Pratama Rahmawati, Rahmawati