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All Journal EKUIVALEN - Pendidikan Matematika GEMA TEKNOLOGI Media Kesehatan Masyarakat Indonesia JURNAL AKUNTANSI DAN AUDITING JURNAL BISNIS STRATEGI Diponegoro Journal of Accounting Majalah Kedokteran Bandung Jurnal Sains Dasar Widya Warta Biota: Jurnal Ilmiah Ilmu-Ilmu Hayati Jurnal Dinamika Akuntansi Jurnal Penelitian Pendidikan Sainteknol : Jurnal Sains dan Teknologi Jurnal Teknik Kimia Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi PRESTASI Rekayasa Mesin Jurnal Akuntansi Multiparadigma PROCEEDING Proceedings Konferensi Nasional Sistem dan Informatika (KNS&I) JOSINFO : Jurnal Online Sistem Informasi JURNAL PROFESI KEGURUAN IKRA-ITH Informatika : Jurnal Komputer dan Informatika Respati JIIP (Jurnal Ilmiah Ilmu Pendidikan) TIN: TERAPAN INFORMATIKA NUSANTARA Jurnal Inovasi Pembelajaran Karakter Jurnal Penelitian Pendidikan Indonesia Didaktikum Jurnal Daya Mas : Media Komunikasi dan Informasi Hasil Pengabdian dan Pemberdayaan Masyarakat Shift Key: Jurnal Teologi dan Pengembangan Pelayanan Biospektrum Jurnal Biologi Makara Journal of Science

AGUS PURWANTO

Department of Chemical Engineering, Sebelas Maret University, Surakarta National Center for Sustainable Transportation Technology, Bandung, Indonesia

Author-ID : 349919

Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Dentistry Earth & Planetary Sciences Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mathematics Mechanical Engineering Medicine & Pharmacology Neuroscience Nursing Physics Public Health Social Sciences Veterinary Other

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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

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 doesnâ€™t affect to corporate socialresponsibility. By the way, that profitability doesnâ€™t have association with the corporatesocial responsibility disclosure.Keywords:corporate social responsibility, industry type, company size, profitability.

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

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.

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

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 characteristicsdonâ€™t have effect of graphical information disclosure index. Graphical information disclosuretowards understand of financial reporting better and effective.

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

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.

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 Hadion Wijoyo 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 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 Saputro, Ignatius Rinanto Cipto Dwi 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 Windyandari, Aulia Windyandari wipsar sunu brams dwandaru Wisnuwijaya, Rhyko Irawan Yanti, Plapiana Yudanto, Yusuf Arya Yulita Setiawanta Yusim, Adi Kurniawan Yuvita Avrie Diany

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