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All Journal Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang Jurnal Riset Akuntansi Aksioma Journal of Islamic Accounting and Tax (JIATAX) DedikasiMU: Journal of Community Service Co-Value : Jurnal Ekonomi, Koperasi & Kewirausahaan Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Kendali Akuntansi Jurnal Riset Akuntansi Jurnal Riset Ekonomi dan Akuntansi Indonesian Vocational Research Journal Economica: Journal of Economic and Economic Education Jurnal Pengabdian Masyarakat dan Lingkungan Journal of Culture Accounting and Auditing Akuntansi dan Ekonomi Pajak: Perspektif Global Proceeding of International Conference on Social Science and Humanity
Anwar Hariyono
Universitas Muhammadiyah Gresik
Religion Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Mechanical Engineering Medicine & Pharmacology Public Health Social Sciences Other

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PENGARUH UKURAN PERUSAHAAN, LEVERAGE DAN LIKUIDITAS TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) Cahyani, Marselina Dwi; Hariyono, Anwar
Jurnal Riset Akuntansi Vol 22 No 2 (2023): Jurnal Riset Akuntansi Aksioma, Desember 2023
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/aksioma.v22i2.240

Abstract

This study aims to analyze the effect of company size, leverage and liquidity on the extent of disclosure of corporate social responsibility. The population used in this study are State-Owned Enterprises (BUMN) listed on the Indonesia Stock Exchange (IDX) in the 2017-2021 period. The sample selection used a purposive sampling method according to the criteria determined by the researcher. The analytical method used is quantitative analysis with multiple linear regression tests. The results of the study show that company size can have a significant positive effect on CSR disclosure. While the results of the leverage and liquidity variable tests cannot have an effect on CSR disclosure. So that the first hypothesis is accepted while the second and third hypotheses are rejected.
PENGARUH KEBIJAKAN DIVIDEN, KEPEMILIKAN MANAJERIAL DAN UKURAN PERUSAHAAN TERHADAP TINDAKAN PERATAAN LABA Saidah, Zidni; Hariyono, Anwar
Jurnal Riset Akuntansi Vol 22 No 2 (2023): Jurnal Riset Akuntansi Aksioma, Desember 2023
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/aksioma.v22i2.245

Abstract

The aim of this research is to provide empirical evidence on the influence of dividend policy, managerial ownership and company size on income smoothing actions. The population of this research includes all manufacturing companies listed on the Indonesia Stock Exchange for the 2019-2021 period. Purposive sampling technique was used to select samples according to the criteria set by the researcher, so that a sample of 22 companies was obtained with 3 years of observation. This research uses logistic regression analysis because the dependent variable in this research is a dummy variable. The research results show that dividend policy has no influence on income smoothing actions. Meanwhile, managerial ownership and company size have a significant positive influence on income smoothing. So the first hypothesis is rejected while the second and third hypotheses are accepted.
Pengaruh Pertumbuhan Laba, Reputasi Kap, Ukuran Perusahaan Terhadap Kualitas Laba Wanda Nur Qomaria; Anwar Hariyono
Jurnal Riset Akuntansi Vol. 3 No. 1 (2025): Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v3i1.2894

Abstract

This study aims to examine the effect of Earnings Growth, Reputation of the Public Accounting Firm (KAP), and Company Size on Earnings Quality in companies listed on the Indonesia Stock Exchange (IDX) in 2022. Using a quantitative approach and descriptive statistical methods, the data used was obtained from the company's financial statements, with saturated sampling techniques. Data processing is done using multiple regression analysis through the SPSS program. The results showed that Earnings Growth has no effect on Earnings Quality, while KAP Reputation and Company Size have a significant effect on Earnings Quality. This study has limitations in a quantitative approach that lacks depth, so it is recommended that future studies use a more comprehensive approach or add other variables to obtain more complete results.
Pengaruh Sistem Informasi Akuntansi, Kompetensi Sumber Daya Manusia dan Pengendalian Intern terhadap Kualitas Laporan Keuangan Amil Setiawati; Anwar Hariyono
Jurnal Riset Akuntansi Vol. 3 No. 1 (2025): Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v3i1.2912

Abstract

This study aims to assess the influence of Accounting Information Systems, human resource (HR) competency, and internal control on the quality of financial reports at PT Semen Indonesia Logistik. The independent variables analyzed in this study include accounting information systems, human resource competency, and internal control, while the dependent variable is the quality of financial reports. The study used a saturated sampling method involving 30 employees as respondents. Data analysis was performed using SPSS version 25 software to test the relationship between variables through multiple linear regression tests. The results showed that Accounting Information Systems and HR competency did not have a significant effect on the quality of financial reports, while internal control had a significant positive effect on the quality of financial reports during the study period.
Penerapan Akuntansi Pertanggungjawaban sebagai Alat Penilaian Kinerja Manajer Pusat Biaya pada PT. Semen Indonesia Logistik Nabilah Nur Fauziah; Anwar Hariyono
Jurnal Riset Akuntansi Vol. 3 No. 1 (2025): Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v3i1.2913

Abstract

PT. Semen Indonesia Logistik, as a logistics service provider company, plays a strategic role in supporting Indonesia's economic dynamics. This research aims to determine the extent to which responsibility accounting is implemented as a tool to assess the performance of cost center managers at PT. Semen Indonesia Logistik in supporting the achievement of company objectives. Responsibility accounting is one of the most important components of overall control in a company. This research uses a qualitative descriptive method with a case study approach. The analysis results show that PT. Semen Indonesia Logistik has implemented responsibility accounting optimally. This can be seen from the responsibility accounting requirements that have been implemented, including the organizational structure that has described the authority and responsibility of each level of manager in the company. The company has carried out budget preparation by classifying controllable and uncontrollable costs, account code classification, and responsibility reports. The implementation of responsibility accounting plays an important role in determining responsibility centers, making it easier for managers to evaluate their performance according to established responsibilities. The performance assessment standard at PT. Semen Indonesia Logistik uses Key Performance Indicators (KPI) that must be achieved within one period.
Pengaruh Konservatisme Akuntansi, Struktur Modal, Likuiditas Terhadap Kualitas Laba Utama, Girindra Astha Anggara Cahya; Hariyono, Anwar
Journal of Culture Accounting and Auditing Vol 3 No 2 (2024)
Publisher : Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/jcaa.v3i2.9049

Abstract

This study aims to examine and analyze the effect of accounting conservatism, capital structure, liquidity on earnings quality. This type of research is quantitative research. The sampling method in this study was purposive sampling method. The sample for this study uses manufacturing companies in the consumer goods industry sector which are listed on the Indonesia Stock Exchange (IDX) for 2019-2021 with 108 data samples. The analytical method used is multiple linear regression analysis using the IBM SPSS statistics 22 program. The results show that accounting conservatism and capital structure variables have a positive effect on earnings quality. Meanwhile, the variable liquidity has no effect on earnings quality.
Pengaruh Kepemilikan Manajerial, Komisaris Independen dan Kualitas Audit terhadap Integritas Laporan Keuangan Rasidin, Adela Mei Putri; Hariyono, Anwar
Journal of Culture Accounting and Auditing Vol 3 No 2 (2024)
Publisher : Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/jcaa.v3i2.8898

Abstract

This study aims to examine the effects of managerial ownership, independent commissioners, and audit quality on the integrity of financial statements. Using purposive sampling, the study focuses on manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange (IDX) during 2019–2022. A total of 195 financial statements from 52 companies were analyzed using descriptive statistics and multiple linear regression, with hypothesis testing conducted via SPSS. The findings reveal that managerial ownership and audit quality do not significantly affect the integrity of financial statements. In contrast, independent commissioners have a significant positive impact on financial statement integrity. These results highlight the critical role of independent commissioners in fostering transparent and reliable financial reporting. However, the low managerial ownership in the studied companies may limit the influence of this variable on decision-making and financial reporting quality. The study contributes to the literature on corporate governance by emphasizing the importance of independent oversight in improving financial reporting integrity. Future research is encouraged to explore other variables and broader contexts to provide a more comprehensive understanding.
Struktur Modal, Ukuran Perusahaan, Pertumbuhan Perusahaan dan Tax Avoidance Terhadap Nilai Perusahaan Sa'diyah, Chalimatus; Hariyono, Anwar
MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang Vol 12, No 1 (2022): MAKSIMUM:Media Akuntansi Universitas Muhammadiyah Semarang
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/mki.12.1.2022.27-41

Abstract

This study aims to examine the effect of capital structure, firm size, firm growth and tax avoidance on firm value. The novelty in this study is found in the  population used by manufacturing companies listed on Indonesia Stock Exchange (IDX) during the period 2017-2019. Sample determination was done by purposive sampling method, 168 samples selected on this study. This study uses quantitative methods with secondary data sources in the form of complete company annual reports. Methods of data analysis using multiple linear regression analysis. The results showed that partially the firm size and firm growth have a effect on firm value. While the capital structure and tax avoidance have no effect on firm value. Then, simultaneously the capital structure and firm size have a (significant) effect on firm value. Firm growth and tax avoidance have a effect on firm value.
Analisis Efektivitas Penggunaan Jurnal.id Sebagai Penunjang Pencatatan Laporan Keuangan PT. Swabina Gatra Travel Sebagai Informasi Akuntansi Putri, Yunita Nur Ainiyyah; Hariyono, Anwar
Co-Value Jurnal Ekonomi Koperasi dan kewirausahaan Vol. 15 No. 8 (2025): Co-Value: Jurnal Ekonomi, Koperasi & Kewirausahaan
Publisher : Program Studi Manajemen Institut Manajemen Koperasi Indonesia Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/covalue.v15i8.5147

Abstract

Penelitian ini bertujuan menganalisis efektivitas penggunaan Jurnal.Id sebagai penunjang informasi akuntansi guna untuk mengevaluasi kontribusi system aplikasi dalam meningkatkan kualitas informasi akuntansi, serta memeriksa fitur-fitur yang relevan dan dampaknya terhadap proses pencatatan dan pelaporan keuangan, studi ini memberikan gambaran yang komprehensif mengenai efektivitas dan efisiensi penggunaan Jurnal.id, serta fitur-fitur yang berkontribusi signifikan dalam meningkatkan akurasi dan kualitas pelaporan keuangan. Temuan ini dapat membantu perusahaan mengoptimalkan penggunaan aplikasi, mengatasi kendala yang dihadapi, serta merumuskan strategi untuk meningkatkan kinerja sistem akuntansi. Data diperoleh melalui wawancara yang dianalisis dengan menggunakan teknis analisis jenis deskriptif kualitatif Perolehan studi ini mengindikasikan bahwasanya dengan menggunakan jurnal.id dalam memberikan dampak positif bagi perusahaan untuk mendapatkan informasi akunatnsi secara akurat dan tepat. Implementasi penggunaan softwere ini dapat memberikan kemudahan pengguna, memberikan manfaat dalam memperoleh informasi akuntansi secara cepat dan akurat serta infomasi akuntansi yang dihasilkan relevan sesuai dengan kebutuhan perusahaan. Penelitian ini merekomendasikan pengembangan fitur kolaborasi, integrasi dengan aplikasi lain, peningkatan visualisasi data, pengembangan aplikasi seluler, peningkatan system notifikasi, serta pelatihan dan edukasi pengguna.
PENGARUH SUSTAINABILITY REPORT, PROFITABILITAS DAN KEPEMILIKAN INSTITUSIONAL TERHADAP NILAI PERUSAHAAN Aisiya, Cindy Ayu; Hariyono, Anwar
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 9 No 2 (2025): Edisi Mei - Agustus 2025
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v9i2.6106

Abstract

Nilai perusahaan merupakan parameter fundamental yang mengambarkan performa dan peluang jangka panjang suatu entitas, sehingga memahami faktor-faktor yang memengaruhinya menjadi hal krusial dalam bidang keuangan dan manajemen. Penelitian ini bertujuan untuk menyelidiki bagaimana nilai perusahaan pada perusahaan manufaktur yang tercatat di Bursa Efek Indonesia tahun 2021–2023 dipengaruhi oleh sustainability report, profitabilitas, dan kepemilikan institusional. Dengan pendekatan kuantitatif berupa data sekunder, penelitian ini menggunakan teknik purposive sampling untuk memilih 195 perusahaan manufaktur, menghasilkan 234 data observasional sebagai sampel. Untuk menganalisis data dilakukan menggunakan perangkat lunak SmartPLS 4.0 dengan metode Partial Least Squares Structural Equation Modeling (PLS-SEM). Hasil temuan menunjukkan bahwa sustainability report berdampak negative dan signifikan terhadap nilai perusahaan, sementara profitabilitas dan kepemilikan institusional tidak memiliki pengaruh yang signifikan. Temuan tersebut membuktikan bahwa praktik pelaporan keberlanjutan belum sepenuhnya diapresiasi pasar sebagai penambah nilai perusahaan, sementara profitabilitas dan struktur kepemilikan belum mampu memberikan dampak langsung terhadap persepsi investor terhadap nilai perusahaan.
Co-Authors Aisiya, Cindy Ayu Amil Setiawati Badriyah Dwi Lestari Cahyani, Marselina Dwi dina, dhea salsabila Diva Athirah Salsabila Eva Nur Diana Mujaddid, Abdullah Mutasyah, Ainur Nabilah Khamaliyah Effendi Nabilah Nur Fauziah Nuha, Sukma Uli Nur Aisah Prasetya, Gresia Mahatma Widyadana Putri, Yunita Nur Ainiyyah Rasidin, Adela Mei Putri Reva Arsyilia Roziana Ainul Hidayati Sa'diyah, Chalimatus Saidah, Zidni Salma, Nabilatus Suwandi Suwandi Tumirin Utama, Girindra Astha Anggara Cahya Wanda Nur Qomaria