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All Journal Jurnal Ekonomi Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Jurnal Al-Iqtishad Jurnal Akuntansi dan Bisnis Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Jurnal Ekonomi KIAT Jurnal Akuntansi Keuangan dan Bisnis Jurnal Akuntansi dan Keuangan Indonesia JIFA (Journal of Islamic Finance and Accounting)
Adhitya Agri Putra
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences

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Determinant Factors of Sustainability Reporting: A Study in Indonesian Green Index of Sri-Kehati Adhitya Agri Putra; Nanda Fito Mela; Ferdy Putra
Jurnal Akuntansi Keuangan dan Bisnis Vol 14 No 2 (2021): Jurnal AKuntansi Keuangan dan Bisnis
Publisher : Politeknik Caltex Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (227.787 KB) | DOI: 10.35143/jakb.v14i2.5151

Abstract

This research aims to examine the determinant factors of sustainability report disclosure by sustainable firms. Sample consists of listed firms in Indonesian Green Index of Sri-Kehati 2015-2019. Research variables include sustainability report, regulation, industry sensitivity, analyst coverage, and information asymmetry. Data analysis uses logistics regression. Status of state-owned firms, sustainability finance regulation, industry sensitivity, analyst coverage, and information asymmetry have effect on sustainability report disclosure. In the context of legitimacy theory, sustainability report as a legitimacy of firms’ businesses that have to be linear with government, regulator, and public interests. As a political cost perspective; sustainability report is used to avoid any penalty costs from government and regulator. In the agency theory perspective, analyst role to reduce information asymmetry and support more information disclosure of sustainability report to the market.
Firm Value and Real Earnings Management: Moderating Role of Board Independence and CEO Duality Adhitya Agri Putra; Meliza Putriyanti Zifi
Jurnal Akuntansi Keuangan dan Bisnis Vol 15 No 1 (2022): Jurnal Akuntansi Keuangan dan Bisnis
Publisher : Politeknik Caltex Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35143/jakb.v15i1.5332

Abstract

This research aims to examine the moderating role of board independence and CEO duality on the effect of real earnings management (hereafter REM) on firm value. This research uses 867 manufacturing firm-year listed on the Indonesian Stock Exchange 2012-2019 as a research sample. Board independence includes a proportion of independent commissioners in the board, the interlock of independent commissioners. CEO duality refers to the affiliation between the CEO and the board of commissioners. REM is measured by over sales, overproduction, and discretionary expenses cutting activities. Firm value is measured by Tobin's Q. REM has a positive effect on firm value when the proportion of independent commissioner, interlock of the independent commissioner, committee overlap of the independent commissioner are higher. On the other hand, REM has a negative effect on firm value when there is a CEO duality.
THE EFFECT OF CEO CHARACTERISTICS ON PRE-EARNINGS MANAGEMENT PROFITABILITY Putra, Adhitya Agri
Jurnal Akuntansi dan Keuangan Indonesia Vol. 18, No. 2
Publisher : UI Scholars Hub

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

Abstract

This research aims to examine the effect of CEO characteristics on pre-earnings manage­ment profitability. CEO characteristics include gender, tenure, age, education level, founding-family status, and nationality. Pre-earnings management profitability is measured by return on assets minus discretionary accruals. Data analysis uses firm and year fixed-effect regression analysis. The result shows that female CEO, longer tenure CEO, CEO with higher education levels, and foreign CEO increase firms' profitability without engaging in earnings management. On the other hand, there is no effect of CEO age and founding-family status on pre-earnings management profitability. This research contributes to filling the gap of inconsistent previous findings of CEO characteristics and profitability by considering earnings management behavior.
PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, SENSITIVITAS INDUSTRI DAN ANALYST COVERAGE TERHADAP PENGUNGKAPAN SUSTAINABILITY REPORT Riski, Ahmadi Madi; Anisma, Yuneita; Putra, Adhitya Agri
Jurnal Al-Iqtishad Vol 20, No 1 (2024): Juni 2024
Publisher : Economic and Science Faculty of Islamic State University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24014/jiq.v20i1.17165

Abstract

This study aims to analyze and provide empirical evidence regarding the effect of firm size, profitability, industry sensitivity, and analyst coverage on sustainability report disclosure. Sustainability reports are measured using the Sustainability Report Index Disclosure. This study uses secondary data and the population in this study are plantation, mining, and manufacturing companies listed on the Indonesian stock exchange, totaling 243 companies. The sample was selected using the purposive sampling method. Based on the purposive sampling method, the sample obtained in the study was 18 companies. The analytical method used in this study is multiple linear regression analysis with the analysis of (SPSS) version 25.0. The results of this study indicate that the size of the company does not affect the disclosure of the sustainability report. Meanwhile, profitability, industry sensitivity, and analyst coverage affect the disclosure of the sustainability report. 
To what extent does share ownership affect informative earnings management? Evidence from Indonesian manufacturing sector Mela, Nanda Fito; Putra, Adhitya Agri; Abdurrahman, Rezi; Lubis, Armensyah
JIFA (Journal of Islamic Finance and Accounting) Vol. 6 No. 1 (2023)
Publisher : IAIN Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/jifa.v6i1.6730

Abstract

Inconsistent findings regarding the relationship between share ownership and earnings management, specifically in terms of informative and opportunistic practices, have been observed in previous studies. To address this gap, the present research aims to investigate the impact of institutional, governmental, and family ownership on informative earnings management. The sample comprises 615 manufacturing firm-year observations listed on the Indonesian Stock Exchange. Earnings management is assessed by examining discretionary accruals, which are further categorized into informative and opportunistic acts based on earnings growth. Logistic regression analysis is employed to analyze the data. The results indicate that both institutional and family ownership have a positive effect on informative earnings management. This suggests that institutional and family shareholders play influential roles in monitoring managerial behavior, particularly in encouraging informative earnings management practices rather than opportunistic ones. Conversely, governmental ownership does not have a significant effect on earnings management. This finding suggests that government shareholders may have lesser interest in evaluating managerial performance based on earnings and instead prioritize political and social considerations. Overall, this study contributes to the existing literature by shedding light on the distinct influences of different types of share ownership on earnings management practices, particularly in terms of their impact on informative earnings management.
Factors influencing the disclosure of carbon emissions in indonesia Mela, Nanda Fito; Putra, Adhitya Agri; Abdurrahman, Rezi
JIFA (Journal of Islamic Finance and Accounting) Vol. 6 No. 2 (2023)
Publisher : Universitas Islam Negeri Raden Mas Said Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/jifa.v6i2.7672

Abstract

As global attention on environmental sustainability intensifies, understanding the factors influencing corporate transparency in carbon emissions has become increasingly urgent. This analysis aimed to discover whether or not differences in business characteristics such as size, leverage, institutional ownership, foreign ownership, CEO narcissism, CEO tenure, family ownership, and gender parity on the board of directors were associated with changes in emissions. The population of companies involved in agriculture and mining listed on the Indonesia Stock Exchange from 2018 to 2020 makes up the study's population. We selected 177 firms for this study to participate in our sample. Multiple linear regressions were used as a method of analysis. This research found that the size and leverage of a firm are significant determinants of the amount of data accessible about that company's carbon impact. Disclosure of carbon emissions is unaffected by institutional ownership, foreign ownership, CEO narcissism, family ownership, or the presence of women on boards of directors. These findings suggest that policymakers and corporate stakeholders should focus on size and leverage as key factors for improving carbon disclosure practices, while other business characteristics may require additional scrutiny.
MENINGKATKAN INTEGRITAS LAPORAN KEUANGAN : PERAN MEKANISME GOOD CORPORATE GOVERNANCE, UKURAN PERUSAHAAN, DAN KUALITAS AUDIT Pratiwi, Yossi Ayu; Anisma, Yuneita; Putra, Adhitya Agri
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 2 No. 3 (2021): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/jc.2.3.363-383

Abstract

This research examined the effect of Board of Commissioner Independence, Audit Committee, Institutional Ownership, Management Ownership, Company Size, and Audit Quality on Financial Statement Integrity. The population in this study are all BUMN Companies listed in Indonesia Stock Exchange (BEI) in the 2017-2019 period. This research is quantitative research. The type of data used in this study is secondary data from financial statstatements annual reports mentioned above. The sampling method is purposive sampling. The total sample in this study is 15 firms. These data were analyzed using multiple regression analysis with SPSS Version 25. The results of this study showed that Board of Commissioner Independence, Audit Committee, Institutional Ownership, Management Ownership, and Audit Quality affect Financial Statement Integrity, while Company Size does not affect Financial Statement Integrity.
DETERMINASI SISTEM PENGENDALIAN INTERNAL, TEKNOLOGI INFORMASI, KOMPETENSI APARATUR DAN KOMITMEN ORGANISASI PADA PENGELOLAAN DANA DESA: DETERMINATION OF INTERNAL CONTROL SYSTEM, INFORMATION TECHNOLOGY, APPARATUS COMPETENCY AND ORGANIZATIONAL COMMITMENT IN VILLAGE FUND MANAGEMENT Alfiatri, Wina; Indrawati, Novita; Putra, Adhitya Agri
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 3 No. 1 (2022): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.3.1.38-49

Abstract

The goal of this study is to determine and test the impact of internal control systems, information technology use, apparatus competency, and the organization's commitment to village fund management. This study took place in the villages of Kuantan Singingi Regency's Cerenti Subdistrict. The population of 11 villages in Kuantan Singingi Regency's Cerenti Subdistrict was studied. A saturation sampling method is a sampling approach in which all members of the population are used as samplers. Respondents in this study were village apparatus in Cerenti Subdistrict, Kuantan Singingi Regency. Internal control systems, information technology utilization, apparatus competency, and organizational commitment all have a substantial impact on village fund administration, according to data analysis utilizing multiple linear regressions. The results of this study are expected to be a suggestion for the village government, especially the village apparatus in Cerenti Subdistrict in improving village fund management by paying attention to the factors studied in this study.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA PEMERIKSA PAJAK : ANALYSIS OF FACTORS AFFECTING THE PERFORMANCE OF TAX AUDITORS Putri Sinaga, Nia Paramitha; Nasrizal, Nasrizal; Adhitya Agri Putra
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 3 No. 2 (2022): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.3.2.209-222

Abstract

This study aims to examine: the effect of professional ethics, competence, work experience, dan professionalism on tax auditor performance. The population used in this study was well from employees who have positions as tax auditors at Tax Office in Pekanbaru City. The sampling technique used in this study is saturated sampling. Saturated sampling is taken because all members of the population are used as samples. This study used primary data by distributing questionnaires. Data analysis in this study used the Partial Least Square (PLS) with the aid of SmartPLS computer software version 3. The result of this study indicated that: (1) professional ethics positively and significantly affect tax auditor performance, (2) competence positively and significantly effect on tax auditor performance, (3) work experience positively and significantly effect on tax auditor performance, (4) professionalism positively and significantly effect on tax auditor performance
Carbon Emission Disclosure by Non-Financial Companies in Indonesia: A Perspective of Stakeholder Theory Widarjo, Wahyu; Sudaryono, Eko Arief; Kurniawati, Estetika Mutiaranisa; Putra, Adhitya Agri; Wibawa, Baskara Agung
Jurnal Akuntansi dan Bisnis Vol 24, No 1 (2024)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jab.v24i1.1209

Abstract

This study aims to examine the determinant factors of carbon emission disclosure in the perspective of stakeholder theory. Stakeholder theory is the most often use as literature in the carbon emission research. Most studies only capture the carbon emission disclosure based on stakeholder theory elements of economic performance and stakeholder power. This study examines comprehensively the perspective of stakeholder theory by considering economic performance, stakeholder power, and strategy posture. Research sample includes 67 non-financial companies listed on the Indonesian Stock Exchange 2017-2020. Data are accessed from annual report and sustainability report. Economic performance is measured by return on assets and return on equity. Stakeholder power is measured by managerial ownership and leverage. Strategy posture is measured by ISO certification and environmental costs. The result shows that stakeholder power (proxied by leverage) and strategy posture (proxied by ISO certification) have effects on carbon emission disclosure.
Co-Authors Abdurrahman, Rezi Alfiatri, Wina Dedi Irawan Dyah Anggraini Eka Hariyani Eka Nuraini Rachmawati Eko Arief Sudaryono, Eko Arief Enni Savitri Erick Aderson Pasaribu Ferdy Putra Kamaliah Kamaliah Kurniawati, Estetika Mutiaranisa Lubis, Armensyah Meilda Wiguna Mela, Nanda Fito Meliza Putriyanti Zifi Muhammad Rosyidi Nasrizal, Nasrizal Novita Indrawati Nur Azlina Pratiwi, Yossi Ayu Putri Sinaga, Nia Paramitha Raja Adri Satriawan Surya Rani Indah Sari Rifqi Abdillah A Riski, Ahmadi Madi Syalam, Hamidah Wibawa, Baskara Agung Widarjo, Wahyu Yuneita Anisma