Article Per Year (5 Year)
p-Index From 2020 - 2025
2.232
P-Index
This Author published in this journals
All Journal EkoBis ( Ekonomi & Bisnis ) Nominal: Barometer Riset Akuntansi dan Manajemen MATRIK: JURNAL MANAJEMEN, STRATEGI BISNIS, DAN KEWIRAUSAHAAN Diponegoro Journal of Accounting AKSES: Jurnal Ekonomi dan Bisnis Jurnal Akuntansi Owner : Riset dan Jurnal Akuntansi International Journal of Supply Chain Management JURNAL AKTUAL AKUNTANSI KEUANGAN BISNIS TERAPAN (AKUNBISNIS) ProBisnis : Jurnal Manajemen IIJSE
Warsito Kawedar
Unknown Affiliation
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Engineering Environmental Science Industrial & Manufacturing Engineering Social Sciences Transportation

Published : 17 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 4 Documents
Search
Journal : Diponegoro Journal of Accounting

 1 
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI CARBON EMISSION DISCLOSURE DAN REAKSI SAHAM Probosari, Desiana Catur; Kawedar, Warsito
Diponegoro Journal of Accounting Volume 8, Nomor 3, Tahun 2019
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (259.205 KB)

Abstract

The purpose of this research is to investigate the effect of media exposure, industry types, company’s size, and environment performance on carbon emission disclosure and stock reaction. The sample is based on 33 manufacturing companies listed on The Indonesia Stock Exchange during period of 2013-2017. This reseach uses multiple regression analysis to test the research hypothesis. The result of this study show that industry types, company’s size, and evironment performance affect positive significantly on carbom emission disclosure. And industry types and carbon emission disclosure affect positive significantly on stock reaction.
ANALISIS MODUS OPERANDI KECURANGAN PADA LAPORAN KEUANGAN JIWASRAYA PERIODE 2011-2021 Naura, Refin Magiya; Kawedar, Warsito
Diponegoro Journal of Accounting Volume 13, Nomor 2, Tahun 2024
Publisher : Diponegoro Journal of Accounting

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

Abstract

Fraudulent practices in financial statements can have a big impact on the company, stakeholders, and public trust in the industry. Reliable reporting that is in accordance with real conditions is the basis for interested parties to make rational decisions. Due to the desire to maintain its position in a competitive market and public trust in its business, Jiwasraya's directors took steps that led Jiwasraya to default. Jiwasraya was able to report a rapid rate of revenue growth over several years that was matched by a sharp increase in debt. The modus operandi used by Jiwasraya's directors undermined public confidence in the insurance company and raised questions about the accounting practices of auditors and corporate governance norms in state-owned companies. The purpose of this research is to find out the modus operandi used by Jiwasraya management in the fraudulent practice of financial statement fraud. This research is a descriptive qualitative research with a case study approach with a sample of Jiwasraya's financial statements for 2011-2021 using horizontal analysis, vertical analysis, content analysis, and Altman Z-Score. The results of the study explain that the modus operandi used by Jiwasraya's management in committing fraud is to expand new business lines with offers of high returns, conduct investments without proper studies, present financial statements by utilising the momentum of window dressing, and report asset revaluations to engineer financial statements.
PENGARUH KERAGAMAN GENDER DEWAN KOMISARIS DAN CORPORATE GOVERNANCE TERHADAP PRAKTIK MANAJEMEN LABA Pasaribu, Maxielant Joshua Firdaus; Kawedar, Warsito
Diponegoro Journal of Accounting Volume 13, Nomor 3, Tahun 2024
Publisher : Diponegoro Journal of Accounting

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

Abstract

This study examines the effect of Board of commissioners gender diversity and corporate governance on earnings management practices through the presence of female commissioners, female independent commissioners, the number of women on the board of commissioners, board size, and independent commissioners on earnings management in well-known public companies in Indonesia. This study uses companies listed on the Indonesia Stock Exchange (IDX) that provide regular and complete financial reports and annual reports from the LQ45 index in 2017-2021, and provide data by the research variables. Hypothesis testing was carried out using multiple linear regression to test the effect of each independent variable on the dependent variable. The results showed that gender diversity through the number of women on the board of commissioners has a significant negative effect on earnings management. Meanwhile, the presence of female commissioners, female independent commissioners, the board size, and independent commissioners on earnings management is not significant.
ANALISIS PENGELOLAAN KEUANGAN DESA DI NAGARI PADANG MAGEK KECAMATAN RAMBATAN KABUPATEN TANAH DATAR SAAT PANDEMI COVID-19 Rahmadani, Erisa; Kawedar, Warsito
Diponegoro Journal of Accounting Volume 13, Nomor 3, Tahun 2024
Publisher : Diponegoro Journal of Accounting

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

Abstract

The Covid-19 pandemic has impacted all parties in all sectors of health, social and economy. Not only the impact on society and the business world, the government is also affected. The government as the center of the agency that serves the community is required to be able to cope with the Covid-19 pandemic and protect the people affected by the Covid-19 pandemic. Considering that the Covid-19 pandemic came in mid-March, it was necessary to focus on village funds that had been planned at the beginning of the year for handling the Covid-19 pandemic. The purpose of this study was to find out how the process of managing village finances in Nagari Padang Magek, Rambatan District, Tanah Datar Regency in the Covid-19 Pandemic era.The research method used in this study is a qualitative descriptive research method. With the technique of data collection is done by interview and documentation. The subjects in this study were village officials as actors in the financial management process and the community as parties who felt the benefits of village funds. Determination of this subject is done by purposive sampling method.The results showed that the 2020 budget financial management process in Nagari Padang Magek underwent changes due to the impact of the Covid-19 pandemic. This can be seen from the existence of several work program plans that had to be changed due to changes in regulations from the central government which caused village funds to be focused on handling the Covid-19 pandemic. However, the implementation process has been carried out optimally by complying with the applicable rules.
Co-Authors - Suwanti Agus Purwanto Aunur Rohman, Fauzan Bintoro, Vareza Andru Handayani, Rr. Sri I Nyoman Sunarta IKA JUNIARTA LUBIS Irmawati Mahardika, Ratu Persada Pahlevi Pasca Maria Cita Verene Gunadi Mohammad Fahmi Shodiq, Mohammad Fahmi Naura, Refin Magiya Pasaribu, Maxielant Joshua Firdaus Prasetya, Lutfu Ferdinan Probosari, Desiana Catur Rahmadani, Erisa Rizkyana, Fitrarena Widhi RR Sri Handayani Rr. Sri Handayani SATRIYAS ILYAS Simarmata, Jhon Kenedy Sodikin . Warji Permana