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All Journal HAYATI Journal of Biosciences Jurnal Teknologi Dan Industri Pangan Jurnal Rekayasa Proses Jurnal Akuntansi dan Keuangan INOTEK REAKTOR GEMA TEKNOLOGI JURNAL AKUNTANSI DAN AUDITING JURNAL BISNIS STRATEGI Jurnal Akuatika Atom Indonesia Journal Jurnal Sains Materi Indonesia Diponegoro Journal of Accounting Microbiology Indonesia Majalah Kedokteran Bandung Jurnal Ilmu dan Teknologi Hasil Ternak Jurnal Sains Dasar Widya Warta Berkala Fisika Indonesia Jurnal Dinamika Akuntansi Jurnal Penelitian Pendidikan Sainteknol Jurnal Teknik Kimia Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi PRESTASI INFOKAM Rekayasa Mesin Jurnal Akuntansi Multiparadigma PROCEEDING Jurnal Kesehatan Masyarakat Nasional Seminar Nasional Teknik Kimia Kejuangan Prosiding Semnastek JOURNAL OF AUDITING, FINANCE AND FORENSIC ACCOUNTING Jurnal Agritech Jurnal Fisika dan Aplikasinya Jurnal Sistem dan Informatika Proceedings Konferensi Nasional Sistem dan Informatika (KNS&I) JOSINFO : Jurnal Online Sistem Informasi Jurnal Riset Teknologi Pencegahan Pencemaran Industri Jurnal Akuntansi Aktual JURNAL PROFESI KEGURUAN Jurnal Penelitian Sains Jurnal Repertorium Jurnal Teknologi Informasi dan Komputer INOVTEK POLBENG JIM UPB (Jurnal Ilmiah Manajemen Universitas Putera Batam) Indonesian Journal of Chemistry IKRAITH-INFORMATIKA Jurnal Pengabdian Masyarakat MIPA dan Pendidikan MIPA Jurnal Rekayasa Proses WIDYABHAKTI Jurnal Ilmiah Populer JURNAL PRODUKTIVITAS Jurnal Akuntansi dan Bisnis JKPK (Jurnal Kimia dan Pendidikan Kimia) Justisia Ekonomika JURNAL WIDYA GANESWARA Jurnal Litbang Provinsi Jawa Tengah Ubiquitous: Computers and its Applications Journal
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Journal : JURNAL AKUNTANSI DAN AUDITING

PENGARUH TIPE INDUSTRI, UKURAN PERUSAHAAN, PROFITABILITAS, TERHADAP CORPORATE SOCIAL RESPONSIBILITY Purwanto, Agus
JURNAL AKUNTANSI DAN AUDITING Volume 8, Nomor 1, Tahun 2011
Publisher : JURNAL AKUNTANSI DAN AUDITING

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Abstract

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.
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 : JURNAL AKUNTANSI DAN AUDITING

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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.
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 : JURNAL AKUNTANSI DAN AUDITING

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Abstract

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.
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 | 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.
Co-Authors - Isdiyarto . HERNAYANTI . HERY WINARSI ?Izzah, Naila Abdurohman Muslim Abdurrahman, Naufal Adhy Karyo Nugroho Adi Putra Setianto Adila Ashari Partono, Adila Ashari Adimas Wahyu Saputro Adrian Nur Agung Budiarto, Agung Agustika, Dyah Kurniawati Agustikasa, Dyah Kurniawati Akhmad Aminuddin Bama, Akhmad Aminuddin Alice Yuniati Aljana, Bahana Takbir Alqodri, Achmad Fatih Andika Fajar Andreani Hanjani Anggun Nugroho, Anggun Anindita Putri Nurmalita Sari Anisa Agni Putri Aris Mukimin Arkhan Subari Artawan, I Nengah Arum Purwandari Asbari, Masduki Author, Hafza Neill Bagus, Asep Bhagas Adhitya Ardia Pratama Bintoro Anang Subagyo, Bintoro Anang Budhy Kurniawan Budiwati Budiwati Budiyono Budiyono Chintya Fadila Laksmitaningrum Dadan Rosana Dalimunthe, Ulian Febriansyah Darmadi, Eko Agus Decy Lukitasari DEDDY MUCHTADI Dewitasari, Dinny Islamiah Dhanindra Prabowo, Dhanindra Dina Dina, Dina Dwi Arizky, Annisa Dwi Harjanto, Ganang Dwi Ratmono Eddy Santoso Endang Kwartiningsih Endang Mastuti Eny Sri Widyastuti Erika Rani Eva Oktavia Ningrum, Eva Oktavia Febryanita, Renna Firdaus, Muhammad Sai FRANSISKA RUNGKAT ZAKARIA Gde Sastrawangsa, Gde Hakim, Much Azizum Hanny Vistanty, Hanny Hasanah, Luthfi Mufidatul Hatmoko, Bayu Dwi Hendri Widiyandari Heny Kusumayanti Hermitasari, Rosana Velly HERNAYANTI HERNAYANTI Heru Sukamto, Heru HERY WINARSI I Kadek Ariana, I Kadek Ida Hayu Dwimawanti Idzni, Irsalina Nur Ihyaul Ulum Imam Ghozali Indah Nuraeni Indrianto Indrianto, Indrianto Intan Fatimah Hizbullah, Intan Fatimah Irfan Hafid Irnaning Handayani, Novarina Ischiadica Elharomy Isni Nurruhwati Jayeng Basundoro, Muchammad Sasa Jidanah Darmiyati Kumaralita, Prasiska Widya Kuncoro Diharjo Kusumadewi, RR Karlina Aprilia Latief, Widyanto Faisal Lila Yuwana Lilik Eka Radiati M. Refai Muslih Mahari, Ardhyayuda Patria Mety Nuraini Miratul Atiqah Mugihardjo, Herry Muhamad Fauzan Muhammad Baru Herman, Muhammad Baru Muhammad Setio Priambodo, Muhammad Mulyadi, Eka Octaviyatna Mulyoto ,, Mulyoto Muzayanha, Soraya Ulfa Nilawati Nilawati Nugraheni, Agustina Dewi Nugraheni, Anggiyani Ratnaningtyas Eka Nur Cahyonowati Nur Kadarisman Nur Zen, Nur Nurintiati, Anastasia Angesti Nurkholis Nurkholis Nurtjahjo Dwi Sasongko Oktita Earning Hanifah Paryanto Paryanto Paryanto Permata Sari, Intan Pradana, Satria Edvan Nanda Prakoso, Ganang Prasetiyo, Agus Eko Purwaningrum, Fajar Adhi Radhitiya, Ema Rafika Rahmawati Rahadyan W, S. Willy Rahma Ayu Maharani Rahmawati, Rosa Yuni Rame Rame, Rame Rame, Rame Rame, Rame Ratnawati Ratnawati Reny Yesiana, Reny Richardus Eko Indrajit Risha Aristiani N, Risha Rosita, Galuh Chynintya Rosita Ruliaty, Lisa Santoso, Priyono Budi Sanusi, Muhammad Anwar Sari, Septi Shofwan Hanief, Shofwan Silvy Djayanti, Silvy Siwi P. M. Wijayanti Siwi P.M. Wijayanti SIWI PRAMATAMA MARS WIJAYANTI Stephani Novitasari Christianingsih Kaluti Suhardi, Robby Priyambada Suharno Suharno Suharto, Toni Suharto, Toni Sumarna Sumarna Sumarna, . Sumarno Sumarno Suratsih Suratsih Susilo Adi Widyanto Taufiq Bagus Prasojo Vincensius Gunawan Wibisono, Muhammad Hardityo Wicaksono, Kukuh Aryo Wisnu Ari Adi Yohanes Dwi Saputra, Yohanes Dwi Yudha, Cornelius Satria Yulita Setiawanta Yuniar Mulyani Yuvita Avrie Diany