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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

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PENGARUH KEBERLANJUTAN PERUSAHAAN TERHADAP KINERJA PERUSAHAAN DENGAN KARAKTERISTIK CEO SEBAGAI VARIABEL MODERASI (Studi Empiris pada Perusahaan Non Keuangan yang Terdaftar di Bursa Efek Indonesia Tahun 2018 - 2021) Rahmawati, Isna; Juliarto, Agung
Diponegoro Journal of Accounting Volume 13, Nomor 1, Tahun 2024
Publisher : Diponegoro Journal of Accounting

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Abstract

The study aims to examine the effect of corporate sustainability on firm performance with CEO characteristics as the moderating variable. Corporate sustainability is the independent variable and firm performance is the dependent variable. CEO characteristics as a moderating variable are proxied by the variable education level, tenure, and gender.The sample of this research is non financial companies listed on the Indonesia Stock Exchange in 2018-2021 with a total of 50 companies. The sample selection method used a purposive sampling method in the form of criteria and requirements that have been determined by the researcher. Regression analysis and absolute difference value tests were used in this research.The result of the study shows that corporate sustainability have a positive effect on firm performance. The CEO’s education level strengthen the influence of corporate sustainability on firm performance. However, this research finds that a longer CEO tenure weakens the influence of corporate sustainability on firm performance. Likewise in terms of gender, female CEOs can not strengthen the influence of corporate sustainability on firm performance.
PENGARUH HUBUNGAN POLITIK DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP AGRESIVITAS PAJAK Pinandito, Dzulfikar Satria; Juliarto, Agung
Diponegoro Journal of Accounting Volume 13, Nomor 3, Tahun 2024
Publisher : Diponegoro Journal of Accounting

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This study aims to analyze the effect of political connection and corporate social responsibility on corporate tax aggressiveness. In this study, several control variables were used, namely firm size, leverage, and capital intensity.The population of this study is made up of manufacturing companies listed on the Indonesia Stock Exchange for the 2017–2019 period. The purposive sampling method was used to determine the sample in this study and obtained 79 companies, or 237 observations. This study uses the multiple regression analysis method to analyze the data.In this study, it was found that companies with board members, either commissioners or directors, having political connections tend to avoid tax aggressiveness and are more compliant with tax payments. The results of the study contradict the first hypothesis that was set. Meanwhile, the second hypothesis was accepted. Companies actively engaged in Corporate Social Responsibility activities tend to be more aggressive in terms of taxation.
DAMPAK MERGER BANK SYARIAH INDONESIA TERHADAP ABNORMAL RETURN DAN TRADING VOLUME ACTIVITY Nugroho, Sigit; Juliarto, Agung
Diponegoro Journal of Accounting Volume 13, Nomor 3, Tahun 2024
Publisher : Diponegoro Journal of Accounting

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Abstract

This research aims to examine the impact of Indonesian sharia bank mergers on abnormal returns and Trading Volume Activity in the Indonesian sharia stock index. The study covers a period of 15 days before and 15 days after the merger. The research method used is purposive sampling approach with sample selection criteria based on Islamic banking stocks owned by state-owned enterprises (BUMN) that underwent merger activities from 2020 to 2022. Secondary data was obtained from yahoofinance with the issuer codes BRIS and JKSE. Data analysis was conducted through descriptive statistical analysis. The research results show changes in abnormal returns and Trading Volume Activity after the merger. The conclusion of this research is that the merger of Indonesian sharia banks does not have a significant impact on abnormal stock returns and Trading Volume Activity (TVA) of Bank Syariah Indonesia.
PENGARUH STRUKTUR KEPEMILIKAN TERHADAP KINERJA PERUSAHAAN DENGAN KONSERVATISME AKUNTANSI SEBAGAI VARIABEL MODERASI Ditama, Anhar; Juliarto, Agung
Diponegoro Journal of Accounting Volume 13, Nomor 3, Tahun 2024
Publisher : Diponegoro Journal of Accounting

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This stuudy aims to analyze the influence of company ownership as measured by the independent variables ownership concentration, managerial ownership and institutional ownership on company performance as measured by the dependent variable return on assets (ROA) with accounting conservatism as a moderating variable.This study uses population made up by manufacturing sector companies listed on the Indonesia Stock Exchange during the 2017-2019 period. The sample in this study was determined using a purposive sampling method, which then obtained 52 companies or 156 observation data and after eliminating outlier data, 102 observation data were obtained which could be analyzed. The data used is secondary data in the form of the company's annual financial reports obtained through the official IDX website at www.idx.co.id and the company's official website. This research uses multiple linear regression analysis methods to analyze the data.The results of statistical tests in this research found that concentrated ownership has positive results in increasing company performance. These results are contrary to the first hypothesis set. It is the same with the second and third hypotheses where the results show that managerial ownership and institutional ownership have a negative but not significant influence. Accounting conservatism as a moderating variable influences the relationship of the three independent variables to the dependent variable. The results of the analysis show that the fourth and sixth hypotheses are accepted with a positive influence and significant value, while the fifth hypothesis is rejected with a positive influence but the value is not significant.
Comparative Analysis of Altman Z-Score and J-UK Model Accuracy in Predicting Financial Distress during the Covid-19 Pandemic (Study on Manufacturing Companies listed on the Indonesia Stock Exchange) Rahmawati, Annisa Pratiwi; Juliarto, Agung
Diponegoro Journal of Accounting Volume 13, Nomor 1, Tahun 2024
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to analyze the comparison of the predictive ability of Altman Z-Score and J-UK model. There are five financial ratios used in the Altman Z-Score model, namely capital to total assets, retained earnings to total assets, earnings before interest and taxes to total assets, market value equity to book value of total debt, and sales to total assets. Meanwhile, the J-UK model is a modification of the Altman Z-Score model with an additional ratio in the form of cash flow from operations to total liabilities. The research sample used is manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2020 and 2021. There are 201 non-financial distress companies and 101 financial distress companies. Hypothesis testing used in this study is a classification matrix. From the results of the classification matrix, it was found that the predictive ability of the Altman Z-Score was 78.1% and the ability of the J-UK model was 78.1%. Therefore, the results showed that the Altman Z-Score and J-UK models have the same financial distress prediction ability in manufacturing companies in Indonesia.
Does Management Entrenchment Influence Fraudulent Financial Statement ? Rahmawati, Aisya Maulida; Juliarto, Agung
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 1 (2025): Artikel Riset Periode Januari 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i1.2403

Abstract

The increase in fraud among public companies has increased public concern as investors, auditors, creditors and other stakeholders. They speculated that management had committed fraud in the financial statement. This research aims to examine the influence of management engagement on fraud in financial reports. Factor analysis of three variables, namely managerial ownership, board independence and audit committee is used to analyze management entrenchment. The population in this study are mining companies registered on the IDX in 2020-2022. Sample selection was carried out using purposive sampling technique and obtained 108 samples. This research uses logistic regression analysis using the e views 12 application. The results of the analysis show that the audit committee has a negative influence while managerial ownership and board independence have no influence. And partially, institutional ownership, board independence and audit committee variables have no influence on financial statement fraud. The research implications are intended for parties who need information regarding the opportunities for fraudulent financial statements to arise in mining companies.
Analisis Penyalahgunaan Aset Di Tempat Kerja Menggunakan S.C.O.R.E. Model: Peran Moderasi Dari Integritas (Studi Pada Pemerintah Kota Tegal) Nurfitriani, Ade Febry; Juliarto, Agung
YUME : Journal of Management Vol 8, No 1.1
Publisher : Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/yum.v8i1.8335

Abstract

Fraud saat ini memang tidak bisa dihindari dalam berbagai kondisi, baik sektor keuangan maupun sektor non keuangan. Fraud sering terjadi pada perusahaan atau instansi pemerintah dan jenis fraud yang sering dijumpai ialah penyalahgunaan aset. Tujuan dari penelitian ini adalah untuk menganalisis penyalahgunaan aset ditempat kerja menggunakan S.C.O.R.E model. Selain itu penelitian ini bertujuan untuk menganalisis pengaruh integritas sebagai variabel moderasi terhadap penyalahgunaan aset antara tekanan, kemampuan, kesempatan, rasionalisasi, dan ego.Penelitian ini dilakukan menggunakan data primer dengan membagikan kuesioner dengan indikator pertanyaan sesuai dengan variabel penelitian. Pengukuran variabel menggunakan skala likert yang terdiri 1 sampai dengan 5. Partisipasi dari penelitian ini adalah 136 Pegawai Negri Sipil di 22 Organisasi Pemerintah Daerah Kota Tegal. Statistik yang digunakan adalah dengan alat analisis SmartPLS v.3.2.8 dan menggunakan pendekatan bootstrapping dalam pengujian statistik.Hasil penelitian ini menunjukkan bahwa tekanan dan rasionalisasi berpengaruh positif terhadap penyalahgunaan aset. Sementara itu kemampuan dan kesempatan berpengaruh negatif terhadap penyalahgunaan aset. Adapun ego tidak berpengaruh terhadap penyalahgunaan aset. Hasil lain menunjukkan bahwa integritas memiliki efek moderasi untuk mengurangi hubungan kesempatan dan rasionalisasi terhadap penyalahgunaan aset. Penelitian ini juga menemukan bahwa integritas tidak memiliki efek moderasi pengaruh tekanan, kemampuan, dan ego terhadap penyalahgunaan aset.Kata Kunci:     Tekanan, Kemampuan, Kesempatan, Rasionalisasi, Ego, Integritas dan Penyalahgunaan Aset.
Green Economy And Green Finance: A Bibliometric Analysis Rozida Novtiani; Juliarto, Agung
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 10 No. 2 (2025)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32486/aksi.v10i2.880

Abstract

This study aims to examine the development of research trends on green economy and green finance in the 2015–2025 period using a bibliometric approach. Along with the increasing global attention to sustainability issues and environmental policies, this study provides a comprehensive understanding of the development of scientific literature in the field, including mapping publication trends, analyzing academic collaborations, and identifying the main themes that are the focus of research. This study uses a bibliometric analysis method based on Scopus data supported by R-Packages and Biblioshiny WebInterface software. The analysis process is carried out in five main stages, namely document searches based on relevant keywords, article selection according to predetermined criteria, data validation to ensure accuracy, research trend analysis, and data visualization using PRISMA flow diagrams to ensure transparency and systematicity in the selection of literature used. The results of the study indicate a significant increase in the number of publications related to the green economy and green finance, especially after 2020. The main trends in this study indicate a close relationship between the green economy and aspects of sustainable development, technological innovation, environmental policy, and sustainability-oriented investment. In addition, the level of international collaboration in this study is also quite high, with 30.63% of publications involving more than one country.
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