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All Journal HAYATI Journal of Biosciences Jurnal Teknologi Dan Industri Pangan Jurnal Rekayasa Proses MATRIK: JURNAL MANAJEMEN, STRATEGI BISNIS, DAN KEWIRAUSAHAAN Diponegoro Journal of Accounting Microbiology Indonesia Jurnal Sains Dasar Jurnal Neutrino : jurnal fisika dan aplikasinya Biota: Jurnal Ilmiah Ilmu-Ilmu Hayati Berkala Fisika Indonesia : Jurnal Ilmiah Fisika, Pembelajaran dan Aplikasinya Jurnal Penelitian Pendidikan Jurnal Matematika & Sains Seminar Nasional Teknik Kimia Kejuangan JFA (Jurnal Fisika dan Aplikasinya) Jurnal Sistem dan Informatika Jurnal Repertorium JUTIK : Jurnal Teknologi Informasi dan Komputer Jurnal Biologi Tropis Jurnal PAJAR (Pendidikan dan Pengajaran) Jurnal Rekayasa Proses WIDYABHAKTI Jurnal Ilmiah Populer Jurnal Ilmiah Sekolah Dasar Jurnal Pengabdian Magister Pendidikan IPA Jurnal Teknik Social, Humanities, and Educational Studies (SHEs): Conference Series JURNAL WIDYA GANESWARA Jurnal Pendidikan jurnal dikdas bantara Equilibrium Journal of Chemical Engineering Jurnal Riset Teknologi Pencegahan Pencemaran Industri ABDI SABHA (Jurnal Pengabdian kepada Masyarakat) Wasana Nyata Khidmatuna : Jurnal Pengabdian Kepada Masyarakat Biospektrum Jurnal Biologi Chemistry and Materials Benefit : Journal of Bussiness, Economics, and Finance Asian Journal of Applied Education SENAPAS WASANA NYATA Journal of Information System and Computer Jurnal Ilmu Fisika dan Terapannya (JIFTA) Jurnal Pengabdian Masyarakat dan Riset Pendidikan Precise: Journal of Economic Compile: Journal of Society Service LEMBARAN PUBLIKASI MINYAK DAN GAS BUMI J-CEKI
Agus Purwanto
Jurusan Fisika, Universitas Islam Negeri Malang Jurusan Fisika, Institut Teknologi Sepuluh Nopember, Surabaya 60111
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Journal : Diponegoro Journal of Accounting

 1 
PENGARUH EFISIENSI KEUANGAN DAN PEMBATASAN PEMBERIAN DANA PADA JUMLAH DONASI INDIVIDUAL Abdurohman Muslim; Agus Purwanto
Diponegoro Journal of Accounting Volume 2, Nomor 3, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

Individual donation takes an important role in a nonprofit organization’s life, includingZakat foundation. There are many factors that could influence individual donations. Based on Li, etall’s research, financial efficiency and solicitation type could influence how individual donorsspent their donation This study examines whether and how a nonprofit organization’s financialefficiency and its solicitation influence individual donations.Survey method was used to this study with 100 undergraduate students from DiponegoroUniversity, as a proxy of individual donor. The amount of individual donation given is shown indescriptive statistics. To examine the relationship between financial efficiency, solicitation type,and individual donation, Two-Ways Analysis of Variance (ANOVA) was applied.Align with the theory and previous studies, the result shows that financial efficiency andsolicitation type positively influence individual donation given by the donors.
PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2009-2011 Anisa Agni Putri; Agus Purwanto
Diponegoro Journal of Accounting Volume 2, Nomor 3, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

The objectives of this study are to analyze the impact of intellectual capital on firm performance(ROA,ROE,RG,EP). This research to analyze the impact of HCE,SCE,CEE on firm performance(ROA,ROE,RG,EP) and VAIC on firm performance (ROA,ROE,RG,EP).This research used banking company data that listed in Indonesia Stock Exchange (IDX) 2009-2011. The model that used to measure intellectual capital was Pulic model agregatly-using Value Added Intellectual Coefficient (VAIC) or separately-using Human Capital Efficiency (HCE), Structural Capital Efficiency (SCE), dan Capital Employed Efficiency (CEE). The result show: (1) SCE an impact on ROA. (2) SCE an impact on ROE. (3) VAIC an impact on ROE.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN MODAL INTELEKTUAL (Studi Empiris pada Perusahaan yang Terdaftar di “Indeks Kompas 100” Tahun 2010-2012) Adi Putra Setianto; Agus Purwanto
Diponegoro Journal of Accounting Volume 3, Nomor 3, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

This research aims to analyze the influence of firm size, ownership concentration, leverage, profitability, auditor type, level of intellectual capital, and listing status on the intellectual capital disclosure. This research is using industry affiliation as control variabel.            The populations of this research are all companies that listed in Indeks Kompas 100 Indonesian Stock Exchange (IDX) during 2010-2012. The sample was selected using purposive sampling method and obtained fourty eight 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, ownership concentration, auditor type and listing status significantly influence to the intellectual capital disclosure. Meanwhile, leverage, profitability, and level of intellectual capital had no effect to the intellectual capital disclosure.
PENGARUH ECONOMIC VALUE ADDED (EVA), PROFITABILITAS, KEBIJAKAN DIVIDEN DAN PERTUMBUHAN PENJUALAN TERHADAP HARGA SAHAM (Studi Empiris pada Perusahaan Manufaktur di BEI Periode 2011-2013) Bhagas Adhitya Ardia Pratama; Agus Purwanto
Diponegoro Journal of Accounting Volume 3, Nomor 3, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

This study conducted to analyze the effect of variable Economic Value Added (EVA), Profitability, Dividend Policy, and Sales Growth to the Stock Prices on manufactur industies listed on Indonesian Stock Exchange from 2011 - 2013. The sampling technique used is purposive sampling and number of samples used is 100 from manufactur industries. Variables used in this study are variable Economic Value Added (EVA), Profitability (ROE), Dividend Policy (DPR), and Sales Growth as an independent variable; Stock Prices as an dependent variable; and Firm Size as an control variable. The analysis technique used are multiple linier regression. The result showed that Economic Value Added (EVA) has positive and not significantly impacted the stock prices. Profitability (ROE) has positive and significant impact to the stock prices. Dividend Policy (LnDPR) has negative and significant impact to the stock prices. Sales Growth has negative and not significantly impacted the stock prices Meanwhile Firm Size (LnAsset) has positive and significant impact to the stock prices.
PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2009-2011 Anisa Agni Putri; Agus Purwanto
Diponegoro Journal of Accounting Volume 2, Nomor 3, Tahun 2013
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (226.658 KB)

Abstract

The objectives of this study are to analyze the impact of intellectual capital on firm performance(ROA,ROE,RG,EP). This research to analyze the impact of HCE,SCE,CEE on firm performance(ROA,ROE,RG,EP) and VAIC on firm performance (ROA,ROE,RG,EP).This research used banking company data that listed in Indonesia Stock Exchange (IDX) 2009-2011. The model that used to measure intellectual capital was Pulic model agregatly-using Value Added Intellectual Coefficient (VAIC) or separately-using Human Capital Efficiency (HCE), Structural Capital Efficiency (SCE), dan Capital Employed Efficiency (CEE). The result show: (1) SCE an impact on ROA. (2) SCE an impact on ROE. (3) VAIC an impact on ROE.
PENGARUH STRUKTUR CORPORATE GOVERNANCE DAN FINANCIAL INDICATORS TERHADAP KONDISI FINANCIAL DISTRESS Oktita Earning Hanifah; Agus Purwanto
Diponegoro Journal of Accounting Volume 2, Nomor 2, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

This study investigates the impact of corporate governance structure and financial indicators on financial distress. The corporate governance structure in this study using the indicator size of the board of directors, the board size, independent commissioners, managerial ownership, institutional ownership, and the size of the audit committee. While financial indicators use liquidity, leverage, profitability, and operating capacity. The population in this study are all of the manufacturing companies listed on the Indonesia Stock Exchange and is continously published financial statements in the year 2009-2011. Based on purposive sampling method, samples obtained is 45 companies in the period 2009-2011 so obtain 135 observations. The criteria of financial distress in this study was measured by using interest coverage ratio. This study used logistic regression as a data analysis tool. The result of this research showed that director size, manajerial ownership, institutional ownership, leverage and operating capacity have significant impact on the financial distress condition. This research failed to prove effect of commissioners size, independent commissioners, size of the audit committee, liquidity and profitability with probability of experiencing financial distress.
Pengaruh Hubungan Kinerja, Likuiditas dan Return Saham Terhadap Deviasi Actual Growth Rate Dari Sustainable Growth Rate Pada Perusahaan Manufaktur di Bursa Efek Indonesia Adimas Wahyu Saputro; Agus Purwanto
Diponegoro Journal of Accounting Volume 2, Nomor 3, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

Every company wants a high profit. This will increase sales growth. However, growth is not always profitable. If too fast the growth can put enormous pressure on the resources of the company. Whereas if the growth is too slow, the company considered less take the financial potential of existing firms. Therefore, the concept of sustainable growth rate can be sized for a maximum level of sales could rise without the company running out of financial resources. This study aims to empirically examine the effect of performance (ROA and price-to-book ratio), liquidity (current ratio and acid ratio) and stock returns to the deviation of actual growth rate of sustainable growth rate. This study uses multiple regression analysis with a sample of 49 companies listed on the Indonesia Stock Exchange (IDX) of the years 2009-2011. The results indicate that some determinants such as ROA, current ratio and acid ratio affect of the deviation of actual growth rate of sustainable growth rate. However, other factors, such as price to book ratio and stock return do not explain market value influence to the deviation of actual growth rate of sustainable growth rate because it represents fluctuations in the demand-supply company's stock price rather than the performance. 
Faktor-Faktor yang Memengaruhi Pelaksanaan Akuntansi Lingkungan (Studi pada KLH/BLH, Dinkeb, dan PDAM Kabupaten/Kota di Provinsi Jawa Tengah) Taufiq Bagus Prasojo; Agus Purwanto
Diponegoro Journal of Accounting Volume 2, Nomor 1, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

The objectives of this research is to analyze the influence of organization size, accounting regulation, and environmental management on environmental accounting practices. The samples used here are primary data from badan lingkungan hidup (BLH)/kantor lingkungan hidup (KLH), dinas kebersihan (Dinkeb), and perusahaan daerah air minum (PDAM) level regency. Data was collected by sent questionnaire directly to every responden. The sample collected were 17 KLH/BLH, 3 Dinkeb, and 13 PDAM.This research uses linear regression analysis to examine the hypothesis. Hypotheses examined by F test and t test. The results showed that organization size is not significant to influence environmental accounting practices, accounting regulation is significant positively to influence environmental accounting practices, and environmental management is not significant to influence environmental accounting practices.
Co-Authors - Isdiyarto . HERNAYANTI . HERY WINARSI . Sumarna Abdurohman Muslim Achmad Choerudin Achmad Fatih Alqodri Adhitya Dharmawan Adi Novriansyah Adi Putra Setianto Adilia Rismawati Adimas Wahyu Saputro Adrian Nur Affan Irfan Fauziawan Agung Budiarto Agus Eko Prasetiyo Agustinus Prasetyo Edy Wibowo Ahmad Ahmad Imam Shofwan Ahmad Jibril Air Rangga Akbar Akhmad Gunawan Amelia Bahmiranda Anatta Wahyu Budiman Andi Bau Salman Andi Besse Nurul Adha Andi Dian Panca Lestari Andi Nurwana Andi Sumangelipu Angga Rahabistara Sumadji Anggun Nugroho Anisa Agni Putri Ardi Arif Jumari Arisman Ismail Asrul Jaya Bagaskoro Pranata Ardhi Bayu Dwi Hatmoko Bhagas Adhitya Ardia Pratama Budiwati Budiwati Bukman Lian, Bukman Citra Zaskia Pratiwi Cornelius Satria Yudha Cucu Wahyudin Decy Lukitasari Deddy Muchtadi Dewiana Novitasari Dian Nugraheni Elizabeth Putri Permatasari Endah Retno Dyartanti Endang Kwartiningsih Endang Mastuti Erlien Dwi Cahyani Erlinda Mandasari Esse Yuliani Faizin Adi Nugroho Farhan Amrilah Ahmad Farida Crisnaningtyas FRANSISKA RUNGKAT ZAKARIA Fuji Pratiwi Fuji Pratiwi Ganang Dwi Harjanto Habib Muhammad Zapar Hania nurbayti Hariani Herianto Saputra Herlik Wibowo HERNAYANTI HERNAYANTI HERY WINARSI Hidayah Dwiyanti Hikmatun Ni'mah Husnul Amri I Nengah Artawan I Wayan Karang Utama Ikha Rasti Julia Sari Iman Mawardi, Indra Heri Rukmana Indrianto Indrianto INGKA PRISILA Irma Charlin Oktaviani Izhary Siregar Joko Santoso Leo Eladisa Ganjari Lila Yuwana Lisa Ruliaty Mardyah, Muthia Maria Fatmadewi Imawati Maria Ginzania Masduki Asbari Mayasari Mayasari, Mayasari Mega Permata Rindi Meidiana Arinawati Miftakhul Hakam Mudinillah, Adam Muh. Sholihuddin Prisdan Muhammad Sai Firdaus Mulmeyda, Rinda Mulyoto , Nanik Indah Setianingsih, Nanik Indah Niken Suprapti Nila Narumsari Nilawati Nilawati Novarina Irnaning Handayani Nuril Furkan Nurman Dai Oktita Earning Hanifah Pajar Machmud Paryanto Plapiana Yanti Purnomo Rafika Rahmawati Rahma Ayu Maharani Ramadhan Indra Setyawan Rame Rame Rame Rame Ratna Dewi Eskundari Ratnawati Ratnawati Reinardo Ramawijaya Widakusuma Renna Febryanita Rifqi Almusawi Rafsanjani RR Sri Handayani Sabrina Putri Chaerani Saida Mawarni Saputra, Dian Andhi Sarasati Utami Sari, Nurratri Kurnia Septia Lutfi Septiana Novita Dewi Shofwan Hanief Silvy Silvy Djayanti Sodikin . Suharjum Sumarno Sumarno Suratsih Suratsih Suwarto Suwarto Syamsudin Taufiq Bagus Prasojo Tika Paramitha Toni Suharto Ummi Nurul Herati Warsito Kawedar Wuri Wuryandani Yaser Krisnafi Yayan Diansyah Yohanes Dwi Saputra, Yohanes Dwi Yuan Mega