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All Journal Jurnal Penelitian dan Pengembangan Sains dan Humaniora (JPPSH) Kompak : Jurnal Ilmiah Komputerisasi Akuntansi Students´ Journal of Accounting and Banking Proceeding SENDI_U Journal of Economic, Bussines and Accounting (COSTING) Fokus Ekonomi SEIKO : Journal of Management & Business Owner : Riset dan Jurnal Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan NUSANTARA : Jurnal Ilmu Pengetahuan Sosial JURNAL PENDIDIKAN TAMBUSAI POINT Jurnal Riset Akuntansi Politala International Journal of Economics Development Research (IJEDR) Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Akuntansi JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal) Jurnal Ilmiah Akuntansi Peradaban Quantitative Economics and Management Studies PROFICIO: Jurnal Pengabdian Masyarakat Jurnal Akuntansi Dan Bisnis Indonesia (JABISI) Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen JER
Arief Himmawan Dwi Nugroho
Universitas Stikubank Semarang
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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PENGARUH UKURAN PERUSAHAAN DAN LEVERAGE TERHADAP KELENGKAPAN PENGUNGKAPAN LAPORAN KEUANGAN DENGAN PROFITABILITAS SEBAGAI VARIABEL INTERVENING Vani Amilia Dewi, 13.05.52.0133; Dwi Nugroho, Arief Himmawan
Students Journal of Accounting and Banking Vol 6, No 2 (2017): Vol. 6 No. 2 Edisi Oktober 2017
Publisher : Students Journal of Accounting and Banking

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Abstract

The purpose of this research to clarify the effect of firm size and leverage to the completeness of the disclosure of financial statements with profitability as an intervening variable. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange period 2012 - 2015 totaling 150 companies. The samples using purposive sampling method. The analytical method used is path analysis. The results obtained in this study is firm size has a positive effect on profitability and leverage. Profitability does not affect the completeness of financial statements. Profitability can not intervene firm size variables and leverage to the completeness of financial statement disclosure. The conclusion of this study also explains the size of the company has a positive effect on the completeness of the financial statements. In this study also proved leverage does not affect the completeness of financial statement disclosure.Keywords: Firm Size, Leverage, Profitability and Completeness of Financial Statement Disclosure
PENGARUH HARI PERDAGANGAN TERHADAP RETURN SAHAM DI BURSA EFEK INDONESIA Bagana, Batara Daniel; Nugroho, Arief Himmawan Dwi
Proceeding SENDI_U 2018: SEMINAR NASIONAL MULTI DISIPLIN ILMU DAN CALL FOR PAPERS
Publisher : Proceeding SENDI_U

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Abstract

Anomali adalah topik yang menarik di pasar modal. Banyak penelitian tentang musiman masih ada di pasar modal melalui waktu terutama adalah Day of the Week Effect dan Turn-of-Month-Effect. Peneliti yang mengkaji Efek Day of the Week di Bursa Efek Indonesia (BEI) dengan berbagai kesimpulan tetapi tidak ada yang mempelajari Turn-of-Month-Effect di BEI. Selain itu, sebagian besar peneliti cenderung menggunakan periode terbatas dalam penelitian mereka dan meninggalkan heteroskedastisitas dalam data kembali. Karena periode studiterbatas dapat menghasilkan kesimpulan yang menyesatkan, Berdasarkan fakta tersebut, maka penelitian ini meneliti Efek Day of the Week dan Turn-of-Month-Effect di Bursa Efek Indonesia dengan menggunakan periode penelitian yang panjang. Penelitian ini menggunakan return harian Indeks Harga Saham Gabungan (IHSG) selama 1 Juli 2000 - 3 Juni 2017. Dengan analisis GARCH, menunjukkan bahwa ada Efek Minggu dan Turn-of-MonthEffect di BEI. Semua hari perdagangan memiliki dampak yang signifikan terhadap return IHSG. Senin memiliki efek negatif dan signifikan terhadap return IHSG, sementara hari-hari perdagangan lainnya memiliki pengaruh positif dan signifikan pada IHSG kembali dengan hari Jumat sebagai yang tertinggi. Hari-hari selama Pergantian Bulan memiliki dampak positif dan signifikan terhadap imbal hasil IHSG.
PENGARUH UKURAN PERUSAHAAN DAN LEVERAGE TERHADAP KELENGKAPAN PENGUNGKAPAN LAPORAN KEUANGAN DENGAN PROFITABILITAS SEBAGAI VARIABEL INTERVENING Vani Amilia Dewi, 13.05.52.0133; Dwi Nugroho, Arief Himmawan
Students' Journal of Accounting and Banking Vol 6 No 2 (2017): Vol. 6 No. 2 Edisi Oktober 2017
Publisher : Students' Journal of Accounting and Banking

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Abstract

The purpose of this research to clarify the effect of firm size and leverage to the completeness of the disclosure of financial statements with profitability as an intervening variable. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange period 2012 - 2015 totaling 150 companies. The samples using purposive sampling method. The analytical method used is path analysis. The results obtained in this study is firm size has a positive effect on profitability and leverage. Profitability does not affect the completeness of financial statements. Profitability can not intervene firm size variables and leverage to the completeness of financial statement disclosure. The conclusion of this study also explains the size of the company has a positive effect on the completeness of the financial statements. In this study also proved leverage does not affect the completeness of financial statement disclosure.Keywords: Firm Size, Leverage, Profitability and Completeness of Financial Statement Disclosure
FAKTOR-FAKTOR YANG MEMPENGARUHI PENGHENTIAN PREMATUR ATAS PROSEDUR AUDIT (Studi pada Kantor Akuntan Publik di Jawa Tengah dan D.I.Y) Rian Ronaldy Lenggu, 12.05.52.0148; Himmawan Dwi Nugroho, Arief
Students' Journal of Accounting and Banking Vol 7 No 2 (2018): vol.7 no.2 oktober 2018
Publisher : Students' Journal of Accounting and Banking

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Abstract

This research was motivated by the behavior of auditors in auditing the financial report of clients.The purpose of this study was to analyze the effect of time pressure, audit risk, premature termination of audit procedures, quality review and control procedures and locus of control on premature termination of audit procedures. The population in this study is the auditor who works at the Public Accounting Firm (KAP) in Semarang. The sampling technique using the convinence sampling method based on the auditor who is in the Public Accountant Office obtained a sample of 52 respondents. Data used in the form of questionnaire primary data. Data analysis used linear regression analysis. Based on the results of the study it can be seen that time pressure, materiality and locus of control have a positive effect on premature termination of audit procedures. While audit risk and quality review and control procedures negatively affect premature termination of audit procedures. Keywords: time pressure, audit risk, materiality, quality review and control procedures, locus of control and premature termination of audit procedures.
PENGARUH HARI PERDAGANGAN TERHADAP RETURN SAHAM DI BURSA EFEK INDONESIA Bagana, Batara Daniel; Nugroho, Arief Himmawan Dwi
Proceeding SENDI_U 2018: SEMINAR NASIONAL MULTI DISIPLIN ILMU DAN CALL FOR PAPERS
Publisher : Proceeding SENDI_U

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

Abstract

Anomali adalah topik yang menarik di pasar modal. Banyak penelitian tentang musiman masih ada di pasar modal melalui waktu terutama adalah Day of the Week Effect dan Turn-of-Month-Effect. Peneliti yang mengkaji Efek Day of the Week di Bursa Efek Indonesia (BEI) dengan berbagai kesimpulan tetapi tidak ada yang mempelajari Turn-of-Month-Effect di BEI. Selain itu, sebagian besar peneliti cenderung menggunakan periode terbatas dalam penelitian mereka dan meninggalkan heteroskedastisitas dalam data kembali. Karena periode studiterbatas dapat menghasilkan kesimpulan yang menyesatkan, Berdasarkan fakta tersebut, maka penelitian ini meneliti Efek Day of the Week dan Turn-of-Month-Effect di Bursa Efek Indonesia dengan menggunakan periode penelitian yang panjang. Penelitian ini menggunakan return harian Indeks Harga Saham Gabungan (IHSG) selama 1 Juli 2000 - 3 Juni 2017. Dengan analisis GARCH, menunjukkan bahwa ada Efek Minggu dan Turn-of-MonthEffect di BEI. Semua hari perdagangan memiliki dampak yang signifikan terhadap return IHSG. Senin memiliki efek negatif dan signifikan terhadap return IHSG, sementara hari-hari perdagangan lainnya memiliki pengaruh positif dan signifikan pada IHSG kembali dengan hari Jumat sebagai yang tertinggi. Hari-hari selama Pergantian Bulan memiliki dampak positif dan signifikan terhadap imbal hasil IHSG.
Mendeteksi Kecurangan Pelaporan Determinan Fraud Diamond Terhadap Financial Statement Fraud Wanadica Putri, Rizky Asmarani; Dwi Nugroho, Arief Himmawan
Jurnal Pendidikan Tambusai Vol. 6 No. 1 (2022): April 2022
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (370.012 KB)

Abstract

Penelitian ini bertujuan untuk menguji pengaruh pressure (tekanan), opportunity (kesempatan), Rasionalization (rasionalisasi) serta capability (Kemampuan) terhadap financial statement fraud. Teknik Penelitian ini menggunakan pendekatan kuantitatif. Data kuantitatif merupakan data yang berbentuk angka atau yang diangkakan (Scoring). Desain penelitian yang di gunakan yaitu hubungan kausal. Hasil penelitian menunjukan financial stability pressure tidak memiliki pengaruh terhadap financial statement fraud, Nature of industry opportunity tidak memiliki pengaruh terhadap financial statement fraud, rasio total akrual rationalization memiliki pengaruh positif signifikan terhadap financial statement fraud, dan perubahan direksi capability tidak memiliki pengaruh terhadap financial statement fraud.
Pengaruh Financial Stability, Financial Target, Ineffective Monitoring Dan Capability Terhadap Kecurangan Laporan Keuangan Pada Perusahaan Yang Terdaftar Dalam Indeks LQ-45 Bei Periode 2013 Sampai Dengan 2015 Bima Mahatma Hendra; Arief Himmawan Dwi Nugroho
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol 8 No 1 (2022): JRAK Jurnal Riset Akuntansi dan Bisnis Januari 2022
Publisher : LPPM POLITEKNIK LP3I BANDUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/jrak.v8i1.726

Abstract

This study aims to empirically prove the effect of financial stability, financial targets, ineffective monitoring, and capability on fraudulent financial reporting in LQ-45 companies in Indonesia. This research uses a population of LQ-45 companies that have gone public and are listed on the IDX during the 2013-2015 period which were taken through a purposive sampling of 22 companies. The conclusion of this study is that financial stability has a significant positive effect on detecting fraudulent financial reporting; Financial target dan ineffective monitoring have no significant positive effect in detecting fraudulent financial reporting; Capability have no significant negative effect in detecting fraudulent financial reporting.
FAKTOR-FAKTOR YANG MEMPENGARUHI KECURANGAN LAPORAN KEUANGAN DENGAN PERSPEKTIF FRAUD TRIANGEL Nasirudin Nasirudin; Arief Himmawan Dwi Nugroho
NUSANTARA : Jurnal Ilmu Pengetahuan Sosial Vol 8, No 5 (2021): NUSANTARA : Jurnal Ilmu Pengetahuan Sosial
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jips.v8i5.2021.884-901

Abstract

Penelitian ini bertujuan untuk memperoleh bukti empiris mengenai efektivitas dari fraud triangle sebagai faktor penyebab kecurangan laporan keuangan. Variabel-variabel dari fraud triangle  yaitu pressure, opportunity, dan rasionalitation, yang kemudian didistribusikan menjadi lima sub variabel independen yakni stabilitas keuangan, kondisi industri, tekanan eksternal, target keuangan, dan pergantian auditor. Sedangkan variabel dependen yakni kecurangan laporan keuangan. Populasi dari penelitian ini yaitu perusahaan manufaktur yang terdaftar di bursa efek indonesia tahun 2015 sampai dengan 2019. Penentuan sampel pada penelitian ini dilakukan dengan memakai metode purposive sampling dan didapatkan sebanyak 49 data perusahaan sebagai sampel. Metode analisis data yang dipakai menggunakan regresi linier berganda dengan SPSS versi 25. Hasil penelitian menunjukan bahwa stabilitas keuangan berpengaruh terhadap kecurangan laporan keuangan. Sedangkan kondisi industri, tekanan ekternal, target keuangan, dan pergantian auditor tidak berpengaruh terhadap kecurangan laporan keuangan.
Telisik Akar Penentu Integritas Laporan Keuangan Ardiani Ika Sulistyawati; Lailatul Asna; Arief Himmawan Dwi Nugroho
POINT: Jurnal Ekonomi dan Manajemen Vol 4 No 1 (2022): POINT JURNAL
Publisher : Program Studi Manajemen Universitas Muslim Maros

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46918/point.v4i1.1299

Abstract

This study aims to analyze the effect of independent commissioners, managerial ownership, institutional ownership, audit committees, firm size and leverage on the integrity of financial statements in publicly listed manufacturing companies listed on the Indonesia Stock Exchange in 2017-2020. The sampling technique used in this study was purposive sampling, which obtained a sample of 120 companies with a research period of 4 years. The type of data used in this study uses secondary data in the form of financial statements of manufacturing companies. The analytical method used in this research is multiple linear regression analysis. The significance level used is 5%. The results of data analysis show that independent commissioners, managerial ownership, institutional ownership, and firm size affect the integrity of financial statements. Meanwhile, the audit committee and leverage have no significant effect on the integrity of the financial statements
Taxpayer Compliance Determinants: An Empirical Study Arief Himmawan Dwi Nugroho; Ardiani Ika Sulistyawati
Jurnal Akuntansi Vol. 23 No. 3 (2019): September 2019
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v23i3.1030

Abstract

This study aims to find out and analyze the influence of tax socialization, understanding of tax procedures, age, type of work and tax sanctions on the compliance of taxpayers of private individuals in the district of Pedurungan. The type of research used is explantation research with quantitative approach. The population in this study is all taxpayers of private individuals registered in pedurungan subdistrict. Sample of 110 respondents with sampling method, namely accidental sampling method. Data analysis methods in this study include multiple linear regression analysis with dummy variables. The results showed that the socialization of taxation and understanding of tax procedures, had a significant effect on the compliance of taxpayers of private individuals. While the variable age, type of work, and tax sanctions have no significant effect on the mandatory compliance of private people.
Co-Authors 08.05.52.0032 Stevani Septiana Intan Prabandari 08.05.52.0158 Meilisa Nur Fitriyani 09.05.52.0036 Wulandari Noviani Wijayanti 09.05.52.0107 Yulia Wijayanti 09.05.52.0146 Sulistyowati 09.05.52.0180 Suhartini 10.05.52.0071 Ditavrene Yerde Viktare 10.05.52.0081 Mentari Ratna Sari 10.05.52.0131 Ria Nathasia 10.05.52.0143 Nuraini Agus Budi Hartono Ajeng Widyaningsih Almira Nadia Calista Anandya Alfina Damayanti Anton Priyo Nugroho Aprih Santoso Ardiani Ika Sulistyawati Arnold Ega Hernando Bambang Sutedjo Batara Daniel Bagana Bima Mahatma Hendra David Karuna Dananjaya Devi Putri Ayu Wulansari Emaya Kurniawati Farochi, M. Fahmullah Fauzal Greg Anggana Lisiantara Gusmao, Cristino Illyasa, Nizar Intan Ayuningtyas Jaeni Jaeni Lailatul Asna Lestari , Erika Puji M Chindy Selvirawati Bagiartini Mustagfiroh, Handariyatul Nasirudin Nasirudin Nirsetyo Wahdi Nur Hidayat Pancawati Hardiningsih Putra, Harmanda Berima Rian Ronaldy Lenggu, 12.05.52.0148 Rosyati Safitri, Nadila Salsabiila Zaeninaa Sari, Putri Natalia Printania Sherlly Kusuma Dewi Siti Lutfiani Surjanti, Rr. Lulus Prapti Nugroho Setiasih Vani Amilia Dewi, 13.05.52.0133 Vani Amilia Dewi, 13.05.52.0133 Vivi Hermawati Wanadica Putri, Rizky Asmarani Widiasari Khoirunnisa