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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. 
PENGARUH KARAKTERISTIK PERUSAHAAN, STRUKTUR KEPEMILIKAN, DAN GOOD CORPORATE GOVERNANCE TERHADAP PENGUNGKAPAN TRIPLE BOTTOM LINE DI INDONESIA Karyo Nugroho, Adhy; Purwanto, Agus
Diponegoro Journal of Accounting Volume 2, Nomor 2, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aimed to analyze the effect of firm characteristics, ownership structure, corporate governance disclosure on the triple bottom line in Indonesia. Disclosure of the triple bottom line concept is defined as a result of the company's accounts reflect overall company performance both from the economic, social, and environmental. This study uses nine variables that predicted disclosure could affect the company's triple bottom line. Four variables are indicators of the characteristics of companies that leverage, profitability, liquidity, and industry types. Furthermore, there are three variables that are indicators of the ownership structure of the company is management ownership, foreign ownership, and institutional ownership. Meanwhile, two other variables show indicators of good corporate governance and the size of the board audit committee.This study used a sample of manufacturing firms listed Indonesia Stock Exchange during the period 2008-2011. A total of 200 annual reports of companies that meet the criteria have complete data for the study expressed as a sample. This study uses quantitative and analytical methods used is multiple regression.The results showed that not all of the variables in this study significantly influence the disclosure of the triple bottom line. Only the leverage variable, type of industry, size of board of directors, and audit committees that significantly influence the disclosure by the triple bottom line of the company. Other factors examined in this study such as profitability, liquidity, institutional ownership, management ownership, and foreign ownership does not significantly influence the triple bottom line disclosure by companies.
FAKTOR-FAKTOR PENENTU TARIF BIAYA AUDIT EKSTERNAL PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (Studi Empiris terhadap Perusahaan yang terdaftar di Bursa Efek Indonesia) Pradana, Satria Edvan Nanda; Purwanto, Agus
Diponegoro Journal of Accounting Volume 5, Nomor 3, Tahun 2016
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to determine the effect of political connection, CEO’s gender, external auditor’s reliance on internal auditor and firm size towards the audit fees.  The population in this study is the all companies listed in Indonesia Stock Exchange in the period 2010 to 2014. Sampling technique used is purposive random sampling. The analytical tool used is multiple linear regression analysis.Based on the results of tests performed can be concluded that: political connection does not affect and insignificant toward the audit fee. CEO’s gender negatively affect and significant toward the audit fee. External auditor’s reliance on internal auditor does not affect and insignificant toward the audit fee. Firm size positively affect and significant toward the audit fee.
ANALISIS KEBIJAKAN ALOKASI ASET, KINERJA MANAJER INVESTASI DAN TINGKAT RISIKO TERHADAP KINERJA REKSADANA SAHAM DI INDONESIA Sari, Anindita Putri Nurmalita; Purwanto, Agus
Diponegoro Journal of Accounting Volume 1, Nomor 1, Tahun 2012
Publisher : Diponegoro Journal of Accounting

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Abstract

Mutual fund are used to collect funds from public investors to be invested in portfolio securities by investment manager who has license from Bapepam-LK. Each year the number of equity mutual fund investment increased, but its not equal to the number of investors who investing in equity mutual fund. This is because a lack of knowledge of performance indicators equity mutual fund, the selection of mutual fund that give optimal results and measure the performance of mutual fund shares with Sharpe Ratio. This research aims to analyze the performance of equity mutual funds in Indonesia that be affected by asset allocation policy, the ability of investment managers in stock selection and market timing, and also the level of risk. The research uses pooling data method. The data used in the form of an active equity mutual fund during the period January 2007-December 2011 annual total of 15 mutual funds with a total of 75 data items. The method used to calculate the performance of equity mutual fund is Sharpe Ratio. The method used in this study were multiple regression and classic assumptions of normality test, multicollinierity test, autocorrelation test and heteroskesdatisity test. F test and T test used to hypotheisi test. These result indicate that the asset allocation policy has negatif and not significan effect on the equity mutual fund performance. The performance of investment manager has positive and significant effect on the performance of equity mutual fund. And risk level has negative and significant effect on the performance of equity mutual fund.
PENGARUH PEMILIHAN KANTOR AKUNTAN PUBLIK DAN KARAKTERISTIK MANAJEMEN TERHADAP MANAJEMEN LABA Prakoso, Ganang; Purwanto, Agus
Diponegoro Journal of Accounting Volume 6, Nomor 1, Tahun 2017
Publisher : Diponegoro Journal of Accounting

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This study aimed to analyze the effect of size auditor and board characteristic on earning management. This study used the entire population of the manufacture sector companies listed on the Indonesia Stock Exchange in 2012 until 2015. Sampling was done by purposive sampling technique and obtained samples used in this study were 47 companies. The method of analysis used in this study is multiple regression. This study used the dependent variable (earning management) and the independent variables (auditor size, size of commissioner, board size, managerial ownership, independent of commissioner,  board of director tenure, board of director interlock and size of audit committee). The result showed that boards of director interlock have significantly positive effect against earnings management. Auditor size, size of commissioner, managerial ownership, independent of commissioner, board of director tenure, board of director interlock and size of audit committee are not significant against earning management. Board size has significantly negative effect on earning management.
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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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 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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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.
KANDUNGAN PROTEIN DAN ISOFLAVON PADA KEDELAI DAN KECAMBAH KEDELAI Winarsi, Hery; Purwanto, Agus; Dwiyanti, Hidayah
Biota : Jurnal Ilmiah Ilmu-Ilmu Hayati Vol 15, No 2 (2010): June 2010
Publisher : Universitas Atma Jaya Yogyakarta

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The research was conducted to explore protein and isoflavone content on soy non germed and soy germed. Soybean ?slamet? was rinsed, dipped over night, drained, put in a moist room, and water sprinkled once in a while until germed. The husk of soy and soy germ were removed, and then the soy and soy germ were extracted by NaCl physiologic to become slurry. The slurry pH was arranged to 5.0, centrifugated at 10.000 rpm, and the precipitation was dryed in 70oC to obtain the soy protein and the soy germ protein flour. The levels of protein and isoflavone flour were determined. The result showed that protein content of soy was 36.5%, while protein of soy germ was 42%. The isoflavone of soy protein was 26.7 ppm, consisting of 11.5 ppm genistein, 10.2 ppm daidzein and 5 ppm glicitein, but the soy germ protein was 39.1 ppm, consisting of 14.6 ppm genistein, 16.9 ppm daidzein and 7.6 ppm glicitein. The conclusion is that germed process could increase protein and isoflavone content. The soy protein isoflavone was dominated by genistein and daidzein, while soy germ protein isoflavone was dominated by daidzein and glicitein.
Aktivitas Enzim Superoksida Dismutase, Katalase, dan Glutation Peroksidase Wanita Penderita Sindrom Metabolik Winarsi, Hery; M. Wijayanti, Siwi P.; Purwanto, Agus
Majalah Kedokteran Bandung Vol 44, No 1 (2012)
Publisher : Faculty of Medicine, Universitas Padjadjaran

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Rendahnya status antioksidan endogenus memicu perkembangan kondisi sindrom metabolik (SM). Penelitian ini bertujuan untuk mengeksplorasi aktivitas enzim antioksidan superoksida dismutase (SOD), katalase, dan glutation peroksidase (GSH-PX) dalam plasma wanita penderita sindrom metabolik. Penelitian dilakukan periode Maret–November 2010, dengan responden penelitian adalah 30 wanita yang memiliki kriteria sebagai berikut: kadar guladarah >normal, body mass index >25 kg/m2, hipertrigliseridemia, high-density lipoprotein (HDL) rendah, usia >40 tahun, dan tinggal di Purwokerto. Seleksi responden dimulai melalui survey di poliklinik internis Rumah Sakit Umum Margono Soekarjo Purwokerto. Kepada calon responden dijelaskan tentang tujuan penelitian, kondisi SM, dan perkembangannya. Calon responden yang bersedia bergabung diminta menandatangani informed consent, diukur berat badan, tinggi badan, dan tekanan darahnya. Diambil sampel darahnya 2 mL, intravena, ditentukan kadar glukosa darah, trigliserida, dan HDL. Bagian plasma, diuji aktivitas enzim SOD, katalase, dan GSH-PX. Data dipresentasikan sebagai rata-rata + standard error. Status antioksidan wanita penderita sindrom metabolik rendah, ditunjukkan oleh aktivitas SOD 379,3 Unit/mg protein, katalase 6,42 UI/mg protein, dan GSH-PX 804,9 nmol/g protein, serta kadar malondialdehid (MDA) sebesar 2.943,4 pmol/mL. Karena itu responden perlu asupan kaya antioksidan. Simpulan, status antioksidan peroksidase sama rendah yang ditunjukkan oleh rendahnya aktivitas enzim SOD, katalase, dan glutation peroksidase. [MKB. 2012;44(1):7–12].Kata kunci: Glutation peroksidase, katalase, sindrom metabolik, superoksida dismutase The Activity of Superoxide Dismutase, Catalase and Glutathione Peroxidase Enzymes in Metabolic Syndrome WomenThe low endogenous antioxidant status induced development of metabolic syndrome (MetS) condition. The aim of this research was to explore superoxide dismutase (SOD), catalase (Cat), and glutathione peroxidase (GSH-PX) plasma activity on metabolic syndrome women plasma. Respondents were thirty women with blood glucose level >normal, body mass index >25 kg/m2, hypertrigliceridemic, low level cholesterol-high-density lipoprotein (HDL), the age >40 years and live in Purwokerto. Respondents’ selection was started by a survey at internist polyclinic of Margono Soekarjo General Hospital Purwokerto. They were motivated and given an explanation about aim of the research, their diseases and development risk who were willing to be respondents were asked to sign the informed consent. Then, their body weight, height and blood pressure were measured. Their blood sample of 2 mL were taken intravenously and tested for blood glucose, triglyceride and HDL levels. Plasma was tested for the activities of SOD, Cat and GSH-PX enzymes. Presented data was mean + standard error. The antioxidant status of MetS women were low, showed on the activities of SOD, catalase, and glutathione peroxidase enzyme were 379.3 Unit/mg protein, 6.42 UI/mL, 804.9 nmol/g protein respectively, and malondialdehyde (MDA) level was 2,943.4 pmol/mL. Therefore, they need food enrich antioxidant. In conclusions, peroxidase antioxidant status was similar shown by low SOD, catalase and glutathione peroxidase enzyme activity, [MKB. 2012;44(1):7–12].Key words: Catalase, glutathione peroxidase, metabolic syndrome, superoxide dismutase DOI: http://dx.doi.org/10.15395/mkb.v44n1.75
PENERAPAN PERLUASAN ARTI PERBUATAN MELANGGAR HUKUM DALAM PELAKSANAAN UU 29 TAHUN 2004 (STUDI KASUS PUTUSAN NO.625/PDT.G/2014/PN JKT. BRT) Purwanto, Agus; Sunarsi, Denok; Wijoyo, Hadion
TIN: Terapan Informatika Nusantara Vol 1 No 2 (2020): TIN: Juli 2020
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

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Abstract

The development of the health and disease management technology supporting advanced as well as facilities. The purpose of this research is to know the operation process had involved the cecum to the / appendicitis the act of an anesthetic of medical staff that cause financial losses for patients in the implementation of the Act Of Law number 29 years 2004 about the practice of medicine to gain an understanding of the factors causing the an appendectomy / appendicitis with the action of an anesthetic by of medical staff that cause financial losses for patients in the implementation of the Act Of Law number 29 years 2004 about the practice of medicine . As for the methodology used an author in the juridical research methodology is normative and for scholarly activities which includes the stock taking , explained, to interprate, Systemize , and evaluate all the positive law applicable in a community or state , Based on concepts, definitions , categories , theories , clasifications , and methods formed and developed specifically to do all the activities are , that whole to prepare their activities are hoping to find a settlement to the problem of juridical law that might happen dimasyarakat in this regard to judicial decisions No. 625/PDT.G/2014/PN JKT. BRT. The results of the study and discussion can be obtained the conclusion that the act of an anesthetic by medical workers and paramedics in running expertise their which have inflicted losses for patients can be accounted for because still have to keep / based on the guidelines regulations and policy staged it set out in the act of no. 29 / 2004 about the practice of medicine, the act of no. 36 2009 on health, policy and directions head of  MKDKI and KKI keputusan and regulations as well as the failure medical for every health worker / health workers in performing an action medical could be accounted for on all medical workers and paramedics who do it out of regulations and policies that exists because caused by other factors expansion of understanding unlawful act which includes not only flouted the rules written will but including also worried the rights of others, contrary to a legal obligation A maker of , contrary to morality and contrary to propriety , precision , and that should be taken in between hati-hatian community against the body or objects .Then required / regulations about the outcome of a policy governing ( resultaat verbintenis ) or in the business / ( inspaning verbintenis ) / medical workers health workers in performing medical procedures because / regulations about the outcome of a policy governing ( resultaat verbintenis ) business or power (inspaning verbintenis)
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