Article Per Year (5 Year)
p-Index From 2020 - 2025
4.772
P-Index
This Author published in this journals
All Journal JURNAL AKUNTANSI DAN AUDITING Diponegoro Journal of Accounting Jurnal AKSI (Akuntansi dan Sistem Informasi) Owner : Riset dan Jurnal Akuntansi YUME : Journal of Management
Agung Juliarto
Accounting Department Faculty Of Economic And Business Diponegoro University
Computer Science & IT Economics, Econometrics & Finance Health Professions Social Sciences

Published : 58 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 58 Documents
Search

 1   2   3   4   5 
THE EFFECT OF COMPANIES’ ETHICAL COMMITMENTS ON FINANCIAL PERFORMANCE : THE MODERATING EFFECT OF OWNERSHIP STRUCTURE Zahrina Ghassani Amalina; Agung Juliarto
Diponegoro Journal of Accounting Volume 10, Nomor 1, Tahun 2021
Publisher : Diponegoro Journal of Accounting

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

Abstract

Business ethics began to receive special attention in 2001 after the emergence of the Enron case scandal, where there was a ethic violation . The percentage of corruption cases continues to increase every year until 2020. There is also a corruption case at PT Asuransi Jiwasraya resulting in huge state losses alleged corruption case. Corruption, bribery, and money laundering is unethical behavior. The application of corporate ethic commitment such as company values, code of ethics, whistleblowing policies, and ethics committe are expected to affect company financial performance. In addition, shareholders one of the parties that haves important roles and are affected by the company's performance. So this research is conducted to investigate the effect of ethical commitment on financial performance measured using Return on Asset (ROA), and the moderating effect of ownership structure.The population in this study consisted of all sectors of listed companies on the main board of the Indonesian stock exchange 2018-2019. The sample was companies included in SWA 100 Best Wealth Creators category resulting in 68 observations for analysis. This study used Ethical Commitment Item (ECI) to measure companies’ ethical commitment and moderated regression analysis for hypothesis testing.The results of this study indicate that disclosure of company ethical commitment  has a significant effect on financial performance measured by using ROA. Furthemore, the public ownership does not moderate the relationship between ethical commitment on financial performance measured by using ROA.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN RISIKO PERUSAHAAN Mutiara Puspawardani; Agung Juliarto
Diponegoro Journal of Accounting Volume 8, Nomor 4, Tahun 2019
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (179.404 KB)

Abstract

This research aims to get emprical evidence about the factors influencing risk disclosure in example, firm size, industry type, leverage degree,board size and board independent. Agency theory is used to explain the relationship among variables. This research uses purposive sampling in carry out sample selection. There are 188 non-finances firms which is listed in Indeks Kompas 100 in the period 2015-2017is become sample in this research. Risk disclosure in this research was obtained by using content analysis based on the identification of sentence  of risk disclosure in the annual report. Statistical method  used for hypothesis testing was multiple linear regression. This research finds that firm size, leverage degree, board size and board independent have positive association  with firm  risk disclosure, whereas industry type does not have significant influence on risk disclosure. However these factors simultaneously influence risk disclosure.
THE INFLUENCE OF BOARD INTERLOCKING ON FIRM PERFORMANCE WITH FOREIGN OWNERSHIP AS A MODERATING VARIABLE (Evidence from LQ 45 Companies for The Period 2015-2018) Ayu Isnaeni; Agung Juliarto
Diponegoro Journal of Accounting Volume 10, Nomor 1, Tahun 2021
Publisher : Diponegoro Journal of Accounting

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

Abstract

This study aims to examine the influence of board interlocking on firm performance, with foreign ownership as moderating variable. The dependent variable of the study is firm performance (Return On Asset), whereas board interlocking as the independent variable moderated by the foreign ownership variable. The control variables of the study are ownership concentration, institutional ownership, board size, board independence, firm size, firm age and financial leverage. This research used the companies sample that listed in LQ-45 in Indonesia Stock Exchange on 2015-2018 period. This study is a quantitative study using secondary data in the form of annual reports 20 companies for 4 years (80 observations). The sampling method used in the study is purposive sampling. The hypotheses testing used moderated regression analysis with the help of SPSS version 24 software. These results are accordance with Resource Based Theory and Resource Dependence Theory which indicate that board interlocking has a positive effect on firm performance.; However, foreign ownership does not moderate the effect of board interlocking on firm performance.
PENGARUH UKURAN PERUSAHAAN, TIPE INDUSTRI, PROFITABILITAS, LEVERAGE, DAN KINERJA LINKGUNGAN TERHADAP ENVIRONMENTAL DISCLOSURE (Studi Empiris Pada Perusahaan yang Terdaftar di BEI dan Menjadi Peserta PROPER Tahun 2011-2013) Dicko Eka Bimantara Nugraha; Agung Juliarto
Diponegoro Journal of Accounting Volume 4, Nomor 4, Tahun 2015
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (679.905 KB)

Abstract

The objective of this research is to analyze the influence of firm size, industry type, profitability, leverage, and enviromental performance on the level of Environmental Disclosure. Measurement of  Environmental Disclosure utilizes scorecard based on Global Reporting Initiative (GRI). There are 45 items to detect  Environmental Disclosure. This research refers to research conducted by Van De Burgwal and Vieira (2014) with some modification. Population of this research were non financial companies that listed in Indonesian Stock Exchange (IDX) during 2011-2013. Data were collected by using purposive sampling method with criteria company participanting in PROPER. A total data of 105 observations were analyzed. Multiple linear regression analysis was used as a main analysis tool. The results of this research show that firm size, industry type, and environmental performance significantly influence the level of Environmental Disclosure. Whereas, profitability and leverage have no significant effects on the level of Environmental Disclosure.
ANALISIS PENGARUH TATA KELOLA PERUSAHAAN TERHADAP TINGKAT UNDERPRICING PENAWARAN UMUM PERDANA SAHAM (Studi Empiris terhadap Perusahaan Non Finansial di Bursa Efek Indonesia) Bangkit Sasongko; Agung Juliarto
Diponegoro Journal of Accounting Volume 3, Nomor 2, Tahun 2014
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (385.995 KB)

Abstract

Underpricing phenomenon often occurs when a company undergoes an Initial Public Offering (IPO) in the stock market. Underpricing occurs when the initial public offering price is lower than the first day stock's closing price on the secondary market. Characteristics of corporate governance within the company may affect the investment behavior of investors, thus also affect the IPO pricing strategy. This study aims to analyze the influence of the corporate governance characteristics on the level of IPO underpricing. This research refers to research conducted by Darmadi and Gunawan (2013) and Filatotchev and Bishop (2002). The prior study used board size, board independence, ownership concentration and institutional ownership to analyze the corporate governance affect on underpricing. In this study, managerial ownership is added as independent variable on research model. The purpose is to investigate if and how the influence of share ownership by manager to management decision in determining the IPO price. Overall, this study uses five independent variables: i.e. the number of commissioner, commissioner independence, ownership concentration, managerial ownership, institutional ownership, and three control variables: ROE, firm size and underwriter reputation.Research population comprise all non-financial companies that was underpriced on IPO for the period 2006-2013. A Total population of 58 companies was used in analysis. Hypotheses in this study indicate that board size, commisioner independence, ownership concentration, managerial ownership, and institutional ownership partially affect the level of underpricing. This study uses Ordinary Least Square (OLS) Regression for hypotheses testing.Results of this study showed that the number of commissioner and institutional ownership negatively affected the level of underpricing. Ownership concentration had a positive effect on the level of underpricing. This study, did not find significant effects of commissioner independence and managerial ownership on the level of IPO undepricing. The implications of this study showed that the implementation of corporate governance can reduce the determination of the discount rate that used by company as signal of firm quality to investor on IPO.
PENGARUH BANCASSURANCE TERHADAP PROFITABILITAS BANK DI INDONESIA Prapanca Robiyan Pambudi; Agung Juliarto
Diponegoro Journal of Accounting Volume 7, Nomor 4, Tahun 2018
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (198.047 KB)

Abstract

This study aims to provide empirical evidence about the relationship between bancassurance towards profitability which is measured by Return on Assets and Return on Equity with government ownership, Capital Adequacy Ratio, and year effects as controlling variables.The objects of this study are banking companies who has bancassurance product. The sampling method of this study is purposive sampling that based on criterion which has been determined before. Hypotheses in this study are tested by descriptive statistic and data panel regression analysis method.The results of statistical test (F test) shows that bancassurance with government ownership, Capital Adequacy Ratio, and year effects as controlling variables affects profitability. The effect of independent variable bancassurance towards profitability which is proxied by Return on Assets on the t test is significant, while the effect towards profitability which is proxied by Return on Equity is not significant.
SIKLUS KONVERSI KAS, PROFITABILITAS DAN NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR DI BEI Elfita Rahmantika; Agung Juliarto
Diponegoro Journal of Accounting Volume 9, Nomor 4, Tahun 2020
Publisher : Diponegoro Journal of Accounting

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

Abstract

This study aims to determine about cash conversion cycle, profitability and firm value in manufacturing firms that have been listed on the IDX. This study uses two research models, cash conversion cycle as an independent variable and firm profitability as a dependent variable in the first model, and firm profitability as an independent variable and firm value as a dependent variable in the second model. This quantitative research is using a secondary dataset in the form of annual reports taken from the idx.co.id site. There are 82 samples that fit into the criteria out of 147 populations of manufacturing firms that have been listed on the IDX during 2014-2016. This study used a simple linear regression analysis and SPSS 21.The results showed that the cash conversion cycle has a significant negative effect on firm profitability, and the firm profitability has a significant positive effect on firm value.
THE IMPLEMENTATION OF BLOCKCHAIN IN INTERNATIONAL TRADE Galang Firman Maulana; Agung Juliarto
Diponegoro Journal of Accounting Volume 10, Nomor 4, Tahun 2021
Publisher : Diponegoro Journal of Accounting

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

Abstract

The logistics in international trade is become more complex because it involved many parties in the process. The complexity creates some challenges that cannot be resolve by traditional international trade system. A lot of paperwork, inefficiencies and tracking become the problems of international trade. Blockchain is a technology which has great potential to resolve all those problems. This research is aimed to answer the research problem: “is blockchain technology a solution for international shipping?” by providing the reader about potential and challenges for implementing blockchain in international trade. After conducting this research, the researcher finds that blockchain can be a good solution for international trade, if the company can overcome the challenges. The researcher also found that blockchain implementation is not easy, there are many challenges that has to be faced for a company, for example, lack of knowledge and ensuring integration of third application used for blockchain and many more. However, if a company can overcome those challenges, the company will be received great advantages by implementing blockchain.
ACCOUNTING TREATMENT ON LEASING TRANSACTION AND ITS IMPACT TOWARD COST ACCOUNTING AND FINANCIAL REPORTING OF CEMENT COMPANY Ringgonandyo Isnubroto; Agung Juliarto
Diponegoro Journal of Accounting Volume 10, Nomor 4, Tahun 2021
Publisher : Diponegoro Journal of Accounting

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

Abstract

There are many business sectors around the world. Of course, each of these sectors has the same goal, namely to generate profits and meet the needs of every consumer. The cement industry is one industry that is quite strong and growing compared to other industries. The company certainly has a long-term plan to be able to achieve the vision and mission that has been determined. Therefore, the company strives to have the assets needed for operational reasons. These assets are obtained from investing or financing activities. One way to get assets is to make lease transactions. Each lease transaction must be recognized and recorded by the company. PSAK 73 has become the company's guideline in recording and recognizing lease accounting since January 1, 2020. This encourages the company to make appropriate accounting treatments to implement these standards. The aim of this research is to examine the accounting treatment of leasing transactions as a result of the adoption of PSAK 73 in a cement company. The researcher also proposes examining the influence of this adoption on financial reporting and cost accounting. To conduct this study, the researcher employed a literature review strategy, relying on papers and journals as a foundation.
PENGARUH KEPEMILIKAN KELUARGA TERHADAP TAX AVOIDANCE DENGAN KUALITAS AUDIT SEBAGAI VARIABEL MODERATING Windy Maharani; Agung Juliarto
Diponegoro Journal of Accounting Volume 8, Nomor 4, Tahun 2019
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (627.512 KB)

Abstract

Tax avoidance is problem that unique and complex so its important to be investigated. This research aims to examine and find the empirical evidences about the effect of family ownership and  audit quality to corporate tax avoidance. It also investigates whether audit quality affect on family ownership and corporate tax avoidance. Tax avoidance in this research is proxied by using the Effective Tax Rate (ETR). The population of this research was non-financial companies which listed on the Indonesian Stock Exchange (IDX) on the year 2015 – 2017 with a total sampel of 143. The method of data collection used in this study was purposive sampling method. There are two control variables include in this study, leverage and size. Multiple linear regression analysis was used as the primary tool of analysis in this research. The result of this study indicate that the family ownership does not have a significant influence to the corporate tax avoidance. Audit quality has significant influence on corporate tax avoidance, but audit quality as moderating variabel does not have moderating effect on the relationship between family ownership and tax avoidance.
Co-Authors Afanin Nadia Rachmazada Alvin Kautsar Pinandhito Ananda Debby Pratami Ardian Setianto, Ardian Aryandi Akbar Aryani, Fransisca Ayudya Ayu Isnaeni Bagus Setia Aji Bangkit Sasongko Cintantya Wasistha Patralalita Daffa Faqih Saputra Debra Yulita Perwira Diah Riskanah Dicko Eka Bimantara Nugraha Dinda Permata Ditama, Anhar Elfita Rahmantika Farid Muhammad Kifli Fauzia Febrianti Fauzia Tresnasari Fitri Hidayatun Frank Gruben Galang Firman Maulana Gisilowati Dian Purnamasari Hiro Supranoto Indah Solagracia Arie Tiranda Isna Rahmawati, Isna Kurnia Putri Hidayaningtyas Kurnia Tri Widayanti Latifah Yunifa Lestari, Nopi Puji Lia Magfiroh Meita Putri Anggi Asari Missy Herlina Muhammad Adhi Perdana, Muhammad Muhammad Akbar Muhammad Faisal Akbar Ibrahimy Mutiara Puspawardani Naufal Rheza Pratama Nur Annisa Sekaranti Nurfitriani, Ade Febry Pinandito, Dzulfikar Satria Prapanca Robiyan Pambudi Raharja Raharja Rahmawati, Aisya Maulida Rahmawati, Annisa Pratiwi Ringgonandyo Isnubroto Rizal Noviananda Rizal Pramudiarta Rizqa Tri Wulandari Robby Heryanto Rozida Novtiani Samuel Samuel Sigit Nugroho Sri Aida Fitriani Teguh Prawibowo Tiara Novriany Suhantinar, Tiara Windy Maharani Yunifa, Latifah Zahrina Ghassani Amalina