Article Per Year (5 Year)
p-Index From 2019 - 2024
0.562
P-Index
This Author published in this journals
All Journal Jurnal Akuntansi Indonesia Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) Community Development Journal: Jurnal Pengabdian Masyarakat
Agus Triyani
UNIVERSITAS WAHID HASYIM
Humanities Economics, Econometrics & Finance Education Health Professions Public Health

Published : 3 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 3 Documents
Search

 1 
The Effect Of Sustainable Performance On Capital Structure : Case Of High Tech Companies In Indonesia Agus Triyani; Wulan Budi Astuti; Suhita Whini Setyahuni; Salsabilla Putri
JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Vol. 10 No. 1 (2023)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/jak.v10i1.5109

Abstract

This study intends to examine the effect of sustainability performances on the capital structure of high-tech companies in Indonesia. High-tech companies faced uncertainty and high-risk in collecting capital due to market issues, a lack of resources, and also issues in technology implementations. Therefore, high-tech companies are facing sustainability performances issues that might affect capital structures. We analyzed 143 high-tech companies in Indonesia. We identified factors that affect capital structure of high-tech companies, such as firm performances, firm growth and CSR performances. Firm performances were measured by ROA and ROE, while firm performances were measured by asset growth and sales growth, and CSR performances were measured by employees, social, and environmental aspects. The result indicated that ROA and ROE were negatively impacted the capital structure of high-tech companies. Meanwhile, CSR performances and asset growth were positively affected the capital structure of the companies. In addition, sales growth has no effect on capital structure of high-tech companies. Our research used a new perspective of CSR performances that used more comprehensive indicators which are employees, social, and environmental individually. Our findings contributed to the development of legitimacy theory which focus on capital structure and sustainability aspects. Keywords : Sustainability performances, Capital structure, CSR performances, High-tech company.
PENDAMPINGAN PENERAPAN SISTEM AKUNTANSI BERBASIS AKRUAL DI RUMAH SAKIT ISLAM PURWODADI Agus Triyani; Sri Retnoningsih; Wulan Budi Astuti; Ernawati Budi Astuti; Triyas Nur Hayati
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 4 No. 2 (2023): Volume 4 Nomor 2 Tahun 2023
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v4i2.14820

Abstract

Akuntansi berbasis akrual adalah suatu basis akuntansi di mana transaksi ekonomi dan peristiwa lainnya diakui, dicatat, dan disajikan dalam laporan keuangan pada saat terjadinya transaksi. Penerapan akuntansi berbasis akrual dimaksudkan untuk memperbaiki kualitas penyajian laporan keuangan rumah sakit dan menyajikan data yang akurat dalam mengukur kinerja rumah sakit. Kegiatan Pendampingan di RSI Purwodadi ini untuk memperbaiki kualitas penyajian laporan keuangan rumah sakit dan menyajikan data yang akurat sesuai dengan sistem akuntansi berbasis akrual. Hasil dari pendampingan ini yaitu Pihak RSI Purwodadi masih menggunakan pencatatan laporn keuangan berbasis kas, tetapi di tahun 2022 pihak rumah sakit ingin mengembangkan aplikasi yang selama ini telah digunakan dalam akuntansi berbasis kas menuju akuntansi berbasis akrual. Sementara yang menjadi hambatan dalam penerapan sistem ini adalah kurangnya sumber daya manusia yang memiliki kemampuan khusus di bidang akuntansi.
Analysis of The Role of The Independent Auditor on Reducing Time Lags in Financial Reporting and Earnings Management Kiryanto Kiryanto; Lisa Kartikasari; Anggi Gita Cahyani; Agus Triyani
Jurnal Akuntansi Indonesia Vol 12, No 2 (2023): Jurnal Akuntansi Indonesia
Publisher : Universitas Islam Sultan Agung (UNISSULA), Faculty of Economics, Department of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/jai.12.2.182-190

Abstract

ABSTRACT This study aims to analyze differences in the timeliness of financial reporting and earnings management in terms of auditor quality in manufacturing companies on the Indonesia Stock Exchange. based on the purposive sampling technique, a sample of 37 companies was obtained so that for 3 years of observation the data processed were 111. The hypothesis was tested using the Independent Samples Test different test. The results showed that there was no difference in the level of audit delay between companies audited by big four auditors or not. Meanwhile, the level of corporate earnings management audited by the big four or not the big four shows different results. This shows that the role of independent auditors in reducing earnings management is successful. Keywords: Auditor Quality, Audit Delay and Earnings Management
Co-Authors Anggi Gita Cahyani Ernawati Budi Astuti Kiryanto Kiryanto Lisa Kartikasari Salsabilla Putri Sri Retnoningsih Suhita Whini Setyahuni Triyas Nur Hayati Wulan Budi Astuti