Article Per Year (5 Year)
p-Index From 2020 - 2025
2.109
P-Index
This Author published in this journals
All Journal JURNAL AKUNTANSI DAN AUDITING The Indonesian Accounting Review JURNAL AKUNTANSI UNIVERSITAS JEMBER AKRUAL: Jurnal Akuntansi SOSIOHUMANIORA: Jurnal Ilmiah Ilmu Sosial dan Humaniora AFEBI Accounting Review EKUITAS (Jurnal Ekonomi dan Keuangan) Jurnal Pengabdian Masyarakat Asia AJAR (Asian Journal of Accounting Research) (e-Journal) Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen
Dian Agustia
Fakultas Ekonomi Dan Bisnis Universitas Airlangga
Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

Published : 32 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 32 Documents
Search

 1   2   3   4 
MEDIATION ROLE OF AUDIT GOING CONCERN OPINION ON CORRELATION OF AUDIT TENURE AND MARKET PERFORMANCE Annisa Rahmawati; Arsono Laksmana; Dian Agustia
AFEBI Accounting Review Vol 4, No 1 (2019)
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (224.901 KB) | DOI: 10.47312/aar.v4i01.221

Abstract

This study aims to obtain empirical evidence of the mediating role of going concern opinion audit on the relationship of audit tenure with company market performance. This research is explanatory. The subjects in this study were companies listed on the Indonesia Stock Exchange from 2007 to 2017. The samples in this study were 245 companies. The type of data used is quantitative data. The statistical analysis method uses path analysis with SPSS 13. The results of the study show that going concern audit opinion has a significant negative relationship in mediating audit tenure and company market performance. These results indicate that going concern audit opinion has information that is useful for users' financial data to make financial decisions.Keywords: Audit Tenure, Going Concern Audit Opinion, Market Performance
Corporate Governance, Tax Avoidance, and Firm Value Wawan Cahyo Nugroho; Dian Agustia
AFEBI Accounting Review Vol. 2 No. 2 (2017): December
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47312/aar.v2i02.87

Abstract

This study aims to examine: (1) the influence of institutional ownership, independent commissioners on tax avoidance on firm value (2) the influence of tax avoidance on firm value (3) the influence of institutional ownership, independent commissioner to firm value mediated by tax avoidance. The population of this study are manufacturing companies listed on the Indonesian Stock Exchange for the study from 2013-2016. This study purposive sampling and arrived at 92 firms, using path analysis technique. The results of this study indicates that (1) institutional ownership significantly influence tax avoidance (2) independent commissioners have no influence on tax avoidance; (3) institutional ownership does not influence the firm value; (4) independent commissioner and tax avoidance have significant effect to firm value; (5) tax avoidance does not mediate the institutional ownership relationship to firm value. Keywords: Executive Incentives, Firm Value, Independent Commissioners, Institutional Ownership, Profitability, and Tax Avoidance
MEDIATION ROLE OF AUDIT GOING CONCERN OPINION ON CORRELATION OF AUDIT TENURE AND MARKET PERFORMANCE Annisa Rahmawati; Arsono Laksmana; Dian Agustia
AFEBI Accounting Review Vol. 4 No. 1 (2019): June
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47312/aar.v4i01.221

Abstract

This study aims to obtain empirical evidence of the mediating role of going concern opinion audit on the relationship of audit tenure with company market performance. This research is explanatory. The subjects in this study were companies listed on the Indonesia Stock Exchange from 2007 to 2017. The samples in this study were 245 companies. The type of data used is quantitative data. The statistical analysis method uses path analysis with SPSS 13. The results of the study show that going concern audit opinion has a significant negative relationship in mediating audit tenure and company market performance. These results indicate that going concern audit opinion has information that is useful for users' financial data to make financial decisions.Keywords: Audit Tenure, Going Concern Audit Opinion, Market Performance
Executive Compensation, Disclosure of Greenhouse Gas Emissions and Firm Value Dian Agustia; Irawan Purwa Wijaya
AFEBI Accounting Review Vol. 6 No. 1 (2021): June
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47312/aar.v6i01.471

Abstract

This study aims to determine the effect of executive compensation on firm value through greenhouse gas emissions disclosure as a mediation variable. Population in this research are firms listed in the Indonesia Stock Exchange (IDX) and published sustainability reports for the period 2015 to 2019. The sample determination in this study used a purposive sampling method and obtained 150 companies. The data analysis technique in this research is using Partial Least Square (PLS) test. This study shows that executive compensation has a significant positive effect on firm value but does not affect greenhouse gas emissions disclosure. Greenhouse gas emissions disclosure has no significant effect on firm value. This research contributes to the relationship of literature about the greenhouse gas emissions being able to mediate partially the effect of executive compensation on firm value. Furthermore, it also addresses greenhouse gas emission and executive compensation using company samples and periods that have not been explored previously.
MEDIASI AKSESIBILITAS MODAL UTANG PADA PENGARUH KINERJA LINGKUNGAN TERHADAP FINANCIAL DISTRESS Puspita Sari; Dian Agustia; Isnalita Isnalita; Mienati Somnya Lasmana
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 7 No 4 (2023)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/j25485024.y2023.v7.i4.5439

Abstract

This study proves empirically that the accessibility of debt capital mediates the effect of environmental performance on financial distress. This study uses simple mediation analysis to analyze the data and SPSS 24 software to process the data. This study used a purposive sampling method with a total sample of 219 companies in the basic industrial and chemical, mining and agricultural sectors which were listed on the Indonesia Stock Exchange and PROPER Indonesia during 2013-2018. Based on the results of empirical tests, this study found that the accessibility of debt capital does not mediate the effect of corporate environmental performance on financial distress. This is because environmental performance is an indicator that is still relatively new to the Indonesian financial market. Thus, creditors as corporate stakeholders have not considered environmental performance as a guarantee for the company's performance in fulfilling its obligations. However, contrary to these results, the company's environmental performance was found to have an effect on financial distress. Where, companies with good environmental performance tend to have adequate capabilities in managing their resources, especially the company's economic resources. Thus, the results of this study have confirmed the resource-based view theory and the trade-off theory.
Does Capital Structure Mediate on Business Innovation and Firm Sustainable Performance? Ary Zalaza Ceradhina Rahmadhani; Pasha Dewi Rosidi; Dian Agustia
AFEBI Accounting Review Vol. 8 No. 1 (2023): June
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study was conducted to prove whether the role of the company's capital structure can mediate the influence of business innovation on a company's finances. The data source used in this research originates from the company's annual financial report for 2017-2021. The sampling technique uses purposive sampling from the non-financial sector listed on the Indonesia Stock Exchange as of 2018; the sample data used was 1135 observations. The results show that capital structure mediates the relationship between investment opportunity set and financial performance. This is caused by increasing the investment opportunity set and making a good decision, which will impact appropriate capital structure decisions to support the company's operational activities. This explanation is by agency theory and pecking order theory. The results of this research can contribute to companies improving the effectiveness of business innovation decisions and capital structure to achieve optimal company financial performance.
Proposing A Nonmainstream Concept of Corporate Social Responsibility through Islamic Perspective Rahmanti, Virginia Nur; Agustia, Dian; Setiawan, Achdiar Redy
Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Vol. 7 No. 2 (2024): Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33795/jraam.v7i2.001

Abstract

Abstract: Proposing A Nonmainstream Concept of Corporate Social Responsibility through Islamic Perspective Purpose: This article aims to criticize the concept of CSR from an Islamic perspective. Method: Researchers employed hyper-post phenomenology as a methodological approach. Results: The results show that the practice of CSR by Islamic banks in Indonesia has shifted from social to material goals. CSR is only a legitimization tool for "sharia" and from Islamic banks to reap greater profits. Novelty: This research uses the Islamic paradigm, which calls for interdimensional unity by placing spiritualism as its epicenter. Contribution: This article creates a policy framework for integrating social programs with Islamic banks' objectives to achieve falah. Abstrak: Mengusulkan Konsep Tanggung Jawab Sosial Perusahaan yang Nonmainstream dalam Perspektif Islam Tujuan: Artikel ini bertujuan untuk mengritisi konsep CSR dari perspektif islam. Metode: Metode penelitian ini adalah hyper-post-fenomenologi Hasil: Hasil menunjukkan bahwa praktik CSR oleh bank syariah di Indonesia telah terbukti terjadi pergeseran dari tujuan sosial ke tujuan materi. CSR nyatanya hanya menjadi alat legitimasi atas "sharia" dan dari bank-bank Islam untuk meraup laba yang lebih besar. Kebaruan: Penelitian ini menggunakan paradigma Islam yang menghendaki adanya kesatuan antardimensi dengan menempatkan spiritualisme sebagai episentrumnya. Kontribusi: Artikel ini berkontribusi pada pembuatan kerangka kebijakan untuk mengintergrasikan program sosial dengan tujuan bank syariah sendiri, sehingga dapat tercapai falah.
Unexplored potential in accounting research Suhardianto, Novrys; Mahati, Dirgahayu Almi; Harymawan, Iman; Agustia, Dian
The Indonesian Accounting Review Vol. 14 No. 1 (2024): January - June 2024
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v14i1.4322

Abstract

This study aims to find new ideas within the trends of accounting research. Using a literature review approach, this study maps the composition of accredited accounting research publications at SINTA 2 from 2020 to 2022 and specifically focuses on topics, methods, journals, authors and universities. The results of this study show that there is an increase in the number of published accounting articles, but it is not commensurate with the number of citations used, indicating that there is a decline in the quality of publication. Research topics are dominated by financial aspects, with the least attention given to AIS (Accounting Information Systems). The majority of research methods employ archival approaches, with experimental methods being the least utilized. This study notes that accounting research trends continue to be centralized on the island of Java, indicating the inequality in the distribution of resources and educational infrastructure across Indonesia. In addition, the results also show that undergraduate students still dominate research authors. This analysis provides an overview of the urgency of educational development in Indonesia.
GREEN INNOVATION PRACTICE ON CORPORATE’S SUSTAINABLE GROWTH IN NON-FINANCIAL: THE MEDIATING EFFECT OF ENVIRONMENTAL MANAGEMENT ACCOUNTING Annisa Aulia Rahma Atmariani; Dian Agustia; Yani Permatasari; Gatra Kautsar Lusandi
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 8 No 2 (2024)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/j25485024.y2024.v8.i2.6072

Abstract

This research explores the role of Environmental Management Accounting (EMA) as a mediator in the relationship between green innovation and sustainable growth. This research utilized the STATA 14 program to test hypotheses using the path analysis test and the Sobel test. The analysis was conducted on 2,716 observations from 539 non-financial corporates listed on the Indonesia Stock Exchange (IDX) between 2013 and 2020. The path analysis findings indicate that (1) green innovation positively influences EMA; (2) green innovation positively affects sustainable growth; (3) EMA does not have a significant impact on sustainable growth; and (4) EMA does not operate as a mediator between green innovation and sustainable growth. Additionally, the present research conducted a rigorous robustness test, which yielded results that aligned with those obtained from the path analysis test. Incorporating environmentally focused innovation into company plans provides substantial benefits for achieving sustainable growth, including cost reduction, improved competitive advantage, compliance with regulations, and exploring new market opportunities.
Return on assets, return on equity, earnings per share, dividend yield, and book-to-market ratio’s effects on stock return Annisa Aulia Rahma Atmariani; Dian Agustia
SOSIOHUMANIORA: Jurnal Ilmiah Ilmu Sosial dan Humaniora Vol 10 No 1 (2024): Februari 2024
Publisher : LP2M Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/sosio.v10i1.15870

Abstract

This research intends to investigate the ability of Return on assets (ROA), return on equity (ROE), earnings per share (EPS), dividend yield (DY), and book-to-market ratio (BMR) on stock returns. Stock investment is one strategy for investors to channel their finances while boosting wealth due to the high return on equities earned. In this study, company information is represented by financial ratios, which play a significant role in guiding investors in identifying which companies have the potential to give the highest number of returns. With 164 total observations, this research used 56 companies that were part of the LQ45 index on the Indonesian Stock Exchange (IDX) in the 2019–2022 timeframe as a sample study with the aim to examine the effects of ROA, ROE, EPS, dividend yield, and book-to-market ratio on stock return. Using STATA 14.0 software, double linear regression analysis is used in the hypothesis test. The results of this research, as proven by the regression analysis, are as follows: (1) the book-to-market ratio negatively affects stock return; and (2) ROA, ROE, EPS, and dividend yield have no bearing on stock return. This study emphasizes the value of diversifying investment strategies and avoiding a narrow range of financial ratios when choosing which stocks to buy. Investors should evaluate general business conditions and take a wider range of issues into account.
Co-Authors Achdiar Redy Setiawan Ade Palupi Annisa Aulia Rahma Atmariani Annisa Aulia Rahma Atmariani Annisa Rahmawati Annisa Rahmawati Annisa Rahmawati Ardianto Ardianto Arsono Laksmana Ary Zalaza Ceradhina Rahmadhani Bambang Budi Prasetyo Bernawati, Yustrida Devi Sulistyo Kalanjati Dianila Oktyawati, Dianila Effiezal Aswadi Abdul Wahab Gatra Kautsar Lusandi Hasnah Haron Heru Tjaraka I Made Narsa Iman Harymawan Irawan Purwa Wijaya Isnalita Isnalita Izzato Millati Kurniawati, Ika Atma Mahati, Dirgahayu Almi Mienati Somnya Lasmana Moh. Nasih Muchlis Muchlis Murdiyati Dewi Nidia Midiantari Noorlailie Soewarno Novrys Suhardianto Nugroho, Wawan Cahyo Nur Fadjrih Asyik Pasha Dewi Rosidi Puspita Sari Satia Utama, Anak Agung Gde Sri Iswati Supratiwi, Wiwik Titi Utami Dewi Virginia Nur Rahmanti Wan Zurina Nik Abdul Majid Yani Permatasari