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All Journal Jurnal Ilmiah Akuntansi dan Bisnis Jurnal Keuangan dan Perbankan Jurnal Mirai Management WIDYAKALA JOURNAL Jurnal Riset Manajemen dan Bisnis (JRMB) Fakultas Ekonomi UNIAT Journal of Economic, Bussines and Accounting (COSTING) AFRE Accounting Financial Review Jurnal ULTIMA Accounting Profita : Komunikasi Ilmiah dan Perpajakan Jurnal Manajemen Strategi dan Aplikasi Bisnis Asia Pacific Fraud Journal AKURASI: Jurnal Riset Akuntansi dan Keuangan Jurnal Inovasi Pendidikan Ekonomi Jurnal ABDINUS : Jurnal Pengabdian Nusantara Jurnal Akademi Akuntansi (JAA) Jurnal Akuntansi dan Manajemen BERDAYA: Jurnal Pendidikan dan Pengabdian Kepada Masyarakat Jurnal Pengabdian kepada Masyarakat Nusantara Annals of Management and Organization Research Jurnal Disrupsi Bisnis Jurnal Pengabdian Multidisiplin Studi Akuntansi, Keuangan, dan Manajemen JAPI: Jurnal Akses Pengabdian Indonesia Jurnal Akuntansi Trisakti Jurnal Riset Manajemen dan Bisnis Journal Research of Social Science, Economics, and Management Innovative: Journal Of Social Science Research Benefit : Journal of Bussiness, Economics, and Finance International Journal of Asian Business and Management (IJABM) Jurnal Riset Ekonomi dan Akuntansi International Journal of Management Analytics (IJMA) Journal of Principles Management and Bussines Akurasi Journal of Multidisciplinary Academic Business Studies
Agoestina Mappadang
Fakultas Ekonomi Dan Bisnis, Universitas Budi Luhur, DKI Jakarta, Indonesia
Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Nursing Public Health Social Sciences Other

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Efek Kinerja Keuangan Dan Kebijakan Keuangan Terhadap Nilai Perusahaan Agoestina Mappadang; Jusuf Luther Mappadang; Agustinus Miranda Wijaya
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 3 No 3 (2021)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v3i3.529

Abstract

This study is aimed to examine the effect of financial performance and financial policy using variables the Return on Equity (ROE), Return on Assets (ROA), Firm Size (SIZE), Debt to Equity Ratio (DER), and Earning per Share (EPS) towards firm value indicated by Price to Book Value (PBV) of plantation sector companies listed in the Indonesia Stock Exchange. The data is obtained from the company's financial statements for the 2016-2020 consecutive year. The data was processed using Multiple Regression Analysis with SPSS 25. The results showed that profitability indicated by return on equity (ROE) had a positive and significant effect on the firm value indicated by Price to Book Value (PBV). Return on Assets (assets) has a positive and significant effect on firm value as indicated by Price to Book Value (PBV). Firm size has a positive but non-significant effect on firm value. The debt to Equity Ratio has a significant negative effect on firm value. Earning per share has a positive and significant effect on firm value. Simultaneously, Return on Equity (ROE), Return on Assets (ROA), Company Size (SIZE), Debt to Equity Ratio (DER), and Earning per Share (EPS) has a significant effect on firm value as indicated by Price to Book Value ( PBV)
Determinan kinerja keuangan dan good corporate governance terhadap financial distress model Altman Mia Laksmiwati; Agoestina Mappadang; M. Ridwan Maulana
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 4 No 1 (2022)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v4i1.603

Abstract

The purpose of this study is to analyze the effect of financial performance (Return On Assets, Current Ratio, Debt to Asset Ratio, Total Asset Turnover) and Good Corporate Governance as measured by Institutional Ownership, Managerial Ownership, Independent Commissioner, Audit Committee on Financial Distress against LQ index companies. – 45 for the period 2016 – 2020. For sampling using the purposive sampling method. This study takes a population of companies that go public on the Stock Exchange on the LG-45 Index and the sample results are 23 companies. Data analysis used multiple linear regression with SPSS ver. 25. This study shows that the results of financial performance (ROA, CR, DAR) and Good Corporate Governance which include Institutional Ownership, Management Ownership are significant to Financial Distress while TATO, Independent Commissioner, and Audit Committee are not significant to Financial Distress.
Determinan karakteristik keuangan perusahaan terhadap manajemen pajak Agoestina Mappadang; Wahyudin Wahyudin; Jusuf Luther Mappadang; Agustinus Miranda Wijaya
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 4 No 3 (2022)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v4i3.604

Abstract

This study aims to determine the factors that influence tax management by using the effective tax rate as a measuring indicator. Several factors of the company's financial characteristics are used, such as capital intensity ratio, profitability, leverage, and size. This study analyzes the effect of capital intensity ratio, profitability, leverage, and size on tax management in manufacturing companies listed on the Indonesia Stock Exchange. The use method is quantitative. The sample was selected through purposive sampling; as many as 244 data were used for five years from 2017 to 2020. The data collection method is the non-participant observation method. Data acquisition sources using secondary data and data processing techniques use multiple regression tests. This study result concludes that it has a significant positive effect on the company's profitability variable on tax management and a positive relationship between the capital intensity ratio variable on tax management. Furthermore, a positive impact of company size on tax management has been confirmed. At the same time, leverage is also significantly positive on tax management.
The influence of sustainability accounting, organizational culture, and transformational leadership on organizational performance in the digital era Posawa, Astrid Julivanti; Mappadang, Agoestina
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 7 No 2 (2025)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v7i2.1605

Abstract

This study aims to determine the effect of the application of sustainability accounting, organizational culture, and transformational leadership on organizational performance in the digital era. The study uses primary data obtained from questionnaires distributed to respondents. The sample size is 688 employees from mining companies operating in Southeast Sulawesi Province. The results of this study show that the application of sustainability accounting, organizational culture, and transformational leadership positively affects organizational performance. Public interest statements This study highlights the importance of sustainable accounting, organizational culture, and transformational leadership in improving organizational performance, especially in mining companies in Southeast Sulawesi. The findings emphasize that strong leadership, sustainable practices, and a positive work culture are key drivers of success in the digital era. These insights can guide companies and policymakers in fostering more responsible and effective organizational strategies.
Pengaruh Dewan Komisaris, Dewan Direksi, dan Komite Audit terhadap Profitabilitas : (Studi Empiris pada Perusahaan Sub Sektor Bank yang Terdaftar di Bursa Efek Indonesia Periode 2020-2023) Winda Oktaviani; Agoestina Mappadang
Jurnal Riset Ekonomi dan Akuntansi Vol. 3 No. 1 (2025): JURNAL RISET EKONOMI DAN AKUNTANSI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jrea-itb.v3i1.3115

Abstract

This study was conducted with the aim of analyzing the board of commissioners, board of directors and audit committee. This study was conducted on Banking Companies listed on the Indonesia Stock Exchange for the 2020-2023 period. The sampling method in this study used the purposive sampling method with a sample of 44 Banking Companies that had met the sample criteria. This study used multiple linear regression analysis techniques and used the SPSS version 22.0 test tool. the results of this study indicate that the variables of the board of commissioners, board of directors, and audit committee do not affect the financial performance of banking companies.
The influence of sustainability accounting, organizational culture, and transformational leadership on organizational performance in the digital era Posawa, Astrid Julivanti; Mappadang, Agoestina
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 7 No 2 (2025)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v7i2.1605

Abstract

This study aims to determine the effect of the application of sustainability accounting, organizational culture, and transformational leadership on organizational performance in the digital era. The study uses primary data obtained from questionnaires distributed to respondents. The sample size is 688 employees from mining companies operating in Southeast Sulawesi Province. The results of this study show that the application of sustainability accounting, organizational culture, and transformational leadership positively affects organizational performance. Public interest statements This study highlights the importance of sustainable accounting, organizational culture, and transformational leadership in improving organizational performance, especially in mining companies in Southeast Sulawesi. The findings emphasize that strong leadership, sustainable practices, and a positive work culture are key drivers of success in the digital era. These insights can guide companies and policymakers in fostering more responsible and effective organizational strategies.
Managerial Ownership, Leverage, Profitability, Corporate Value: An Interactive Effect In Indonesia Stock Exchange Mappadang, Agoestina
WIDYAKALA JOURNAL : JOURNAL OF PEMBANGUNAN JAYA UNIVERSITY Vol 8, No 2 (2021): Urban Lifestyle and Urban Development
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat UPJ

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (519.74 KB) | DOI: 10.36262/widyakala.v8i2.443

Abstract

Managerial ownership, firm value and financial characteristic have long been critical issue with regards to company’s financial decision making. If the profitability higher and more assignable profit there and it is the higher value of the firm.  Purpose of this study to analyze how the impact of Managerial Ownership, Leverage, Profitability on the firm value. The population take from companies listed in Indonesian Stock Exchange 2015 - 2019. The population taking from property, real estate and building construction.  This research method using for this study is a purposive sampling with multiple of regression analysis. The result of this research are managerial ownership affects the value of the firm, leverage does not affect the value of the firm and profitability affects on value of the firm. The simultaneous of managerial ownership, leverage and profitability have no significant on  firm value. This study’s Implication will support for stakeholder theory that management as an agent must develop a relationship with stakeholders by embarking on environmental friendly practice to maintain a positive value. Besides, value of the company has created must be prioritized to help the companies enhance their competitive advantage to strengthen on financial performance.
Peran Strategis Audit Terhadap Laporan Esg Di Era Keberlanjutan : Sebuah Studi Literatur Sistematis Sari, Delina Dwi Indah; Mappadang, Agoestina
Jurnal Mirai Management Vol 10, No 2 (2025)
Publisher : STIE AMKOP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/mirai.v10i2.9380

Abstract

Dalam era keberlanjutan, laporan ESG (Environmental, Social, and Governance) menjadi alat penting bagi perusahaan untuk menunjukkan transparansi dan akuntabilitas. Namun, tantangan terkait kualitas dan kredibilitas informasi masih sering terjadi, terutama akibat ketidakkonsistenan standar dan risiko greenwashing. Studi ini bertujuan untuk mengevaluasi peran strategis audit—baik internal, eksternal, maupun pihak ketiga—dalam meningkatkan kualitas laporan ESG. Melalui pendekatan Systematic Literature Review (SLR) menggunakan metode PRISMA, penelitian ini mengkaji berbagai studi empiris dan teoritis dari tahun 2014–2024. Hasil kajian menunjukkan bahwa audit ESG dapat memperkuat transparansi, akurasi, dan akuntabilitas informasi, terutama jika dilakukan oleh auditor yang kompeten dan didukung oleh standar pelaporan yang konsisten. Komite audit juga terbukti memiliki pengaruh signifikan dalam meningkatkan pengungkapan ESG. Namun, keterbatasan kapasitas auditor dan belum adanya standar audit ESG yang universal menjadi hambatan utama. Penelitian ini memberikan kontribusi teoretis dan praktis dengan menyusun kerangka konseptual hubungan audit terhadap kualitas laporan ESG, serta menawarkan rekomendasi kebijakan bagi regulator dan perusahaan di era keberlanjutan. Kata Kunci : Audit ESG, Laporan Keberlanjutan, Systematic Literature Review, Tata Kelola Perusahaan.
Literatur Review: Fraud dan Manipulasi Akuntansi dalam Konsolidasi Ramadhan, Mohammad Rizki; Veronica, Tasya Amelia; Mappadang, Agoestina
Innovative: Journal Of Social Science Research Vol. 5 No. 4 (2025): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v5i4.19796

Abstract

This study aims to identify patterns of fraud and accounting manipulation in consolidated financial statements and to develop detection indicators based on theory and technological approaches. Using a systematic literature review method on reputable journals published between 2018 and 2024, this research examines the risks of fraud arising from the complexity of group structures and weak implementation of reporting standards such as PSAK 4. The synthesis reveals that fraud in consolidation commonly occurs through improper elimination of intercompany transactions, unjustified consolidation of entities, and limited disclosure of related party transactions. The fraud pentagon theory is applied to classify fraud drivers, while red flags and machine learning-based findings are used to develop fraud detection indicators. This study concludes with five fraud indicator categories specific to consolidation reports and recommends the integration of detection technology to enhance audit and oversight effectiveness.
Peran Pengawasan dan Program Efisiensi dalam Mewujudkan Transparansi Pemerintah: Perspektif Good Governance Priono, Utami; Putri, Dinar Anggia; Mappadang, Agoestina
Benefit: Journal of Bussiness, Economics, and Finance Vol. 3 No. 2 (2025): BENEFIT: Journal Of Business, Economics, and Finance
Publisher : Lembaga Penelitian Dan Publikasi Ilmiah (lppi) Yayasan Almahmudi Bin Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70437/benefit.v3i2.1337

Abstract

With a focus on spending efficiency, the 2025 state budget planning has started to implement the Presidential Instruction that President Prabowo Subianto of the Republic of Indonesia issued. The goal of this strategy is to guarantee that public monies are used as efficiently as possible and provide real advantages to the community. However, a strong oversight system is necessary to keep an eye on budget allocation and realization to ensure its efficacy. Audits, both internal and external, are essential for encouraging openness and avoiding financial abuse. From the standpoint of good governance, this study attempts to examine how budget efficiency initiatives and monitoring procedures contribute to increased government transparency. Using a literature review approach, the study consults scholarly publications, national regulations, and institutional records. The results show that two interconnected pillars of good governance are efficiency and transparency. A key tool for upholding accountability and focusing efficiency efforts on the interests of the public is effective oversight. Therefore, striking a balance between social justice, efficiency, and service delivery is essential to the government's ability to successfully apply these principles. It is anticipated that this research will further transparent, accountable, and responsive governance.
Co-Authors Agustinus Miranda Wijaya Agustinus Miranda Wijaya Ahmad Nurul Huda Bayu Adi Nugroho, Bayu Adi Christin Agustina Dewi Noviana Fitriawati, Roza Gunawan, Tassha Billy Harahap, Muhammad Rizky Ilmi, Syauqi Indrabudiman, Amir Iskak, Jamaludin Jamaludin Iskak Judapratama, Muhamad Jusuf Luther Mappadang Jusuf Luther Mappadang Jusuf Luther Mappadang Khusaini, Khusaini Laksmiwati, Mia Luckyanayu, Iftarista Hardianasti Luther Jusuf Mappadang M. Ridwan Maulana Mappadang, Jusuf Luther Meria Meriana Gulo Muharom, Ikhsan Posawa, Astrid Julivanti Priono, Utami Puput Dani Prasetyo Adi Putri, Dinar Anggia Putty Neshia Ardyarini Ramadhan, Mohammad Rizki Sari, Delina Dwi Indah Sinaga, Greace Leroy Sinaga, Melan Sinaga, Melan SRI RAHAYU Taufik Akbar Veronica, Tasya Amelia Vincy Herdalaksmi Hendrilestari Wahyudin Wahyudin Wendi Usino Wibowo, Ari Iswahyudi Wijaya, Agustinus Miranda WINDA OKTAVIANI Winnie Bernadine Wulandari Wuri Septi Handayani Yuliansyah Yuliansyah Zahrani, Kamilia