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PENGARUH PROFITABILITAS, LEVERAGE, STRUKTUR KEPEMILIKAN DAN STATUS PERUSAHAAN TERHADAP PENGUNGKAPAN LAPORAN KEUANGAN PADA PERUSAHAAN MANUFAKTUR DI INDONESIA Purwandari, Arum; Purwanto, Agus
Diponegoro Journal of Accounting Volume 1, Nomor 1, Tahun 2012
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this study was to analyze the influence between profitability ratio, leverage ratio, public ownership, institutional ownership, managerial ownership, the corporate status and the disclosure of the financial statements in manufacturing companies. The population on this research were 148 manufacturing companies in Indonesia Stock Exchange within period 2009-2010. The sample size was determined by purposive sampling method which based on certain criteria, consisted of 98 companies for 2-years study (2009-2010). So the collected data were (n) = 2 x 98 = 196. The results showed that there were no significant influence between profitability, leverage, corporate status and the index Wallace partially. Other findings showed that there ware a significant influence between the public ownership, institutional ownership, managerial ownership and the index Wallace partially.
PENGARUH STRUKTUR KEPEMILIKAN DAN KEBIJAKAN KEUANGAN TERHADAP NILAI PERUSAHAAN (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2010-2012) Kaluti, Stephani Novitasari Christianingsih; Purwanto, Agus
Diponegoro Journal of Accounting Volume 3, Nomor 2, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aimed to examine the effect of ownership structure and financial policy on firm value. Firm value measured by the Price to Book Value, using data companies listed on Stock Exchanges in Indonesia. The population in this study is companies listed on Stock Exchanges in Indonesia. Samples were selected using purposive sampling method. The analysis used is multiple regression analysis. Before being tested with multiple regression first tested the classical assumptions. Results showed that together the independent variables of institutional ownership, managerial ownership, debt policy, dividend policy, and investment policy affects the dependent variable firm value. Whereas individually, variable dividend policy and institutional ownership and a significant positive effect on firm value. Investment policy significant negative effect on firm value. While managerial ownership variables and debt policy does not significantly affect the firm value. 
DAPATKAH TEORI FRAUD TRIANGLE MENJELASKAN KECURANGAN DALAM LAPORAN KEUANGAN? Ratmono, Dwi; Diany, Yuvita Avrie; Purwanto, Agus
JURNAL AKUNTANSI DAN AUDITING Volume 14, Nomor 2, Tahun 2017
Publisher : Department of Accounting, Faculty of Economics & Business,Diponegoro University, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (190.302 KB) | DOI: 10.14710/jaa.14.2.100-117

Abstract

The objective of this study is to test the ability of fraud triangle theory to explain financial statement fraud phenomena. To achieve the objective, this research examines factors which affect financial statement fraud. Based on fraud triangle theory, there are three variables hypothesized affect fraud which are pressure, opportunity and rationalization. This study uses data of 27 companies which did financial statement fraud and 27 other companies as pair matched sample. Data collected from annual report published by website Indonesian Stock Exchange (IDX). Data then analyzed using logistic regression analysis. The result of this study shows significant positive relation between pressure and opportunity with financial statement fraud. Rationalization is not supported as determinant of financial statement fraud. This study provides partial support for fraud triangle theory in explaining financial statement fraud phenomena.
ANALISIS DETERMINAN GRAPHICAL INFORMATION DISCLOSURE SEBAGAI PENDUKUNG PRINSIP TRANSPARANSI PERUSAHAAN PUBLIK DI INDONESIA Purwanto, Agus
JURNAL AKUNTANSI DAN AUDITING Volume 7, Nomor 1, Tahun 2010
Publisher : Department of Accounting, Faculty of Economics & Business,Diponegoro University, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (781.856 KB) | DOI: 10.14710/jaa.7.1.1-16

Abstract

Managements report the graphical information disclosure toward multi user to decision making.The graphical information disclosure is consist of: sale, revenue, income, equity, asset, liabitity,cash, and expense. This research gets 56 firm that have financial reporting with graphicalinformation disclosure index 49,5%. The research gets result that all of the firm characteristicsdon’t have effect of graphical information disclosure index. Graphical information disclosuretowards understand of financial reporting better and effective.
PEMANFAATAN MEDIA PEMBELAJARAN BERBASIS ELEARNING UNTUK MENINGKATKAN PERKULIAHAN DASAR INSTALASI LISTRIK Isdiyarto, -; Purwanto, Agus
Jurnal Penelitian Pendidikan Vol 27, No 2 (2010)
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat (LP2M), Universitas Negeri Semarang

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Abstract

Abstract. Education quality can be improved through many ways such as improving lecturer competence, improving curriculum content, improving the quality of learning and evaluation, adequate provision of teaching materials, and adequate provision of facilities and infrastructure. Among those ways, improving the quality of learning occupies a very strategic position. A qualified learning process is expected to improve students‟ learning outcomes. This research is aimed to enhance students understanding of the subject matter of the Basic Electrical Installation subject especially in Domestic Electrical Installations Planning section. This is a classroom action research that comprises two cycle. Keywords: improved understanding
ANALISIS PENGARUH KARAKTERISTIK PERUSAHAAN, UKURAN DEWAN KOMISARIS DAN STRUKTUR KEPEMILIKAN TERHADAP PENGUNGKAPAN CSR (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2009-2011) Laksmitaningrum, Chintya Fadila; Purwanto, Agus
Diponegoro Journal of Accounting Volume 2, Nomor 3, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aimed to analyze the effect of firm characteristics and ownership structure of a company, namely profitability, liquidity, leverage, firm size, board size, institusional ownership structure, managerial ownership structure, and foreign ownership structure of broad disclosure of corporate social responsibility.The population of this study is manufacturing company listed on the Indonesia Stock Exchange in the period 2009-2011. Sampling by using purposive sampling method,samples obtained amounted to 148 companies. Types of data used are secondary data with the method of documentation and literature method. The analytical tool used is multiple regression.This study  found that profitability, liquidity, board size and structure of foreign ownership has a positive effect on disclosure of corporate social responsibility. However, leverage,  firm size, institutional ownership structures and managerial ownership structure did not affect on disclosure of corporate social responsibility.
Pembuatan Brem Padat dari Umbi Porang Purwanto, Agus
Widya Warta No. 01 Tahun XXXVIII / Januari 2014
Publisher : Universitas Katolik Widya Mandala Surabaya Kampus Kota Madiun

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Abstract

Bulbs of great varieties can be used as raw materials for alcoholic fermentation. The purpose of this experiment is to study the effect of different time of alcoholic fermentation on the quality of solid brem produced. This research was conducted by using completely randomized design with three replications. The samples comprised 4 treatments of fermentation time, including 2 (two) days, four (4) days, six (6 ) days and 8 ( eight ) days. The solid brem quality was determined by measuring the alcohol content, yield, pH and moisture content. The results showed that all four treatments of fermentation affected the quality of the solid brem, which includes analysis of alcohol content, solid brem yield, and pH. While, the results of analysis of the water content measurements showed no significant difference. The results of fermentation with longer time showed an increase in alcohol content and yield, while the level of acidity ( pH ) decreased.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI INTELLECTUAL CAPITAL DISCLOSURE DAN PENGARUH INTELLECTUAL CAPITAL DISCLOSURE TERHADAP MARKET CAPITALIZATION Prabowo, Dhanindra; Purwanto, Agus
Diponegoro Journal of Accounting Volume 4, Nomor 1, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

This research aims to analyze the influence of firm size, firm age, leverage, profitability, and independent commissioner on the intellectual capital disclosure and influence of intellectual capital disclosure on market capitalization.The population of this research are all real estate and property companies that listed in Indonesian Stock Exchange (IDX) during 2010-2012. The samples were selected using purposive sampling method and obtained eighty four companies being sampled. This research analyzes the company’s annual report using the method of content analysis. Data analysis used descriptive statistics, classical assumption test, and multiple linear regression analysis. The result of this study showed that firm size and profitability significantly influence to the intellectual capital disclosure. Meanwhile, leverage,firm age and independent commisioner , had no effect to the intellectual capital disclosure. And, Intellectual capital disclosure significantly influence to the market capitalization.
PENGARUH RISIKO LITIGASI TERHADAP MANAJEMEN LABA DENGAN KUALITAS AUDIT SEBAGAI VARIABEL MODERATING Atiqah, Miratul; Purwanto, Agus
JURNAL AKUNTANSI DAN AUDITING Volume 7, Nomor 2, Tahun 2011
Publisher : Department of Accounting, Faculty of Economics & Business,Diponegoro University, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (321.051 KB) | DOI: 10.14710/jaa.7.2.203-211

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Asymmetry of information between agency and principal, make the management have opportunityto create earnings management. Earnings management has a disadvantage to investors. Auditorshave a risk that investor can make a assertion to auditor is called litigation risk. The purposeof this research is to examine the influence of Litigation Risk to Earnings Management and theinfluence Audit Quality as the moderating variable in relations between Litigation Risk andEarnings Management. The proxy for earnings management is discretionary accruals by JonesModel (performance-matched discretionary accruals). Audit Quality in this research use auditorsize. This study uses secondary data from financial statement of manufacturing companies whichlisted on Bursa Efek Indonesia in 2008-2010. This research uses purposive sampling method. Themethod analysis of this research used multiple regression analysis.The results of this research show that litigation risk had no influence on earnings management.The result of the test to moderating variable shows that audit quality had negative influence onthe relations between Litigation Risk and Earnings Management.
PENGARUH TIPE INDUSTRI, UKURAN PERUSAHAAN, PROFITABILITAS, TERHADAP CORPORATE SOCIAL RESPONSIBILITY Purwanto, Agus
JURNAL AKUNTANSI DAN AUDITING Volume 8, Nomor 1, Tahun 2011
Publisher : Department of Accounting, Faculty of Economics & Business,Diponegoro University, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (301.267 KB) | DOI: 10.14710/jaa.8.1.12-29

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This study aims to analyze the affect of industry type, company size, and profitability on thecorporate social responsibility in annual reports. Collecting data using a purposive samplingmethod to non-financial companies listed in Indonesia Stock Exchange in 2009. There are 92companies are used as research samples. Hypothesis testing is done with multiple regressionanalysis. This study used independent variable like: industry type, company size, profitability;and so the dependent variable used is corporate social responsibility. The results ofregression models indicate industry type and firm size affect to corporate socialresponsibility. However, company profitability doesn’t affect to corporate socialresponsibility. By the way, that profitability doesn’t have association with the corporatesocial responsibility disclosure.Keywords:corporate social responsibility, industry type, company size, profitability.
Co-Authors ', Susilatri ', Yusralaini - Isdiyarto Adhy Karyo Nugroho Aditya Sukma Pawitra Agung Budiarto, Agung Agustika, Dyah Kurniawati Angga Rahabistara Sumadji Anindita Putri Nurmalita Sari Aris Mukimin Arkhan Subari Arum Purwandari Bagus, Asep Budiyono Budiyono Cahyani, Erlien Dwi Chintya Fadila Laksmitaningrum Cholid Syahroni, Cholid Darmadi, Eko Agus Dhanindra Prabowo, Dhanindra Dwi Harjanto, Ganang Dwi Ratmono Emha Taufiq Luthfi Fathurrahman, Hanif Muhammad Fatkhurrahman, Januar Gde Sastrawangsa, Gde Ginzania, Maria Hakim, Much Azizum Hanny Vistanty, Hanny Heny Kusumayanti HERY WINARSI Hidayah Dwiyanti I Kadek Ariana, I Kadek Ida Hayu Dwimawanti Ihyaul Ulum Imam Ghozali Irnaning Handayani, Novarina Ischiadica Elharomy Jidanah Darmiyati Kuncoro Diharjo Leo Eladisa Ganjari M. Suyanto, M. Mega, Yuan Mety Nuraini Miratul Atiqah Misbachul Moenir, Misbachul Nasikhah, Lulukatin Nelza, Audea Briliana Nilawati Nilawati Ningrum, Eva Oktavia Nur Cahyonowati Nur Zen, Nur Paryanto Paryanto Pradana, Satria Edvan Nanda Prakoso, Ganang PRISILA, INGKA Purwaningrum, Fajar Adhi Rame Rame, Rame Reny Yesiana Rosita, Galuh Chynintya Rosita Ruliaty, Lisa Silvy Djayanti Silvy Djayanti, Silvy Siwi P. M. Wijayanti Stephani Novitasari Christianingsih Kaluti Suharto, Toni Suherman, Alex Lukmanto Sumarna Sumarna Sunarsi, Denok Syarifa Arum Kusumastuti, Syarifa Arum Wicaksono, Kukuh Aryo WIJOYO, HADION Windyandari, Aulia Windyandari wipsar sunu brams dwandaru Wisnuwijaya, Rhyko Irawan Yanti, Plapiana Yudanto, Yusuf Arya Yulita Setiawanta Yusim, Adi Kurniawan Yuvita Avrie Diany