Article Per Year (5 Year)
p-Index From 2021 - 2026
4.823
P-Index
This Author published in this journals
All Journal Diponegoro Journal of Accounting Jurnal Akuntansi Multiparadigma Journal of Auditing, Finance, and Forensic Accounting Indonesian Journal of Sustainability Accounting and Management Jurnal Pengabdian Vokasi Indonesian Journal of Sustainability Accounting and Management
Agus Purwanto
Accounting Department, Faculty Of Economics And Business, Diponegoro University
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice

Published : 67 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 67 Documents
Search

 3   4   5   6   7 
ANALISIS PENGARUH REPUTASI KAP, AUDIT TENURE, KOMISARIS INDEPENDEN, KOMITE AUDIT DAN UKURAN PERUSAHAAN TERHADAP AUDIT REPORT LAG (Studi Empiris Pada Perusahaan Sektor Teknologi yang Terdaftar di Bursa Efek Indonesia Tahun 2021-2024) Fadillah Mohammad Rafid; Agus Purwanto
Diponegoro Journal of Accounting Volume 15, Nomor 1, Tahun 2026
Publisher : Diponegoro Journal of Accounting

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

Abstract

This research aims to analyze and provide empirical evidence regarding the effect of public accounting firm reputation, audit tenure, the proportion of independent commissioners, the educational background of audit committee members, and firm size on audit report lag. The research utilizes secondary data obtained from financial statements, independent auditor reports, and annual reports published on the official website of the Indonesia Stock Exchange (www.idx.co.id). The population of this study consists of 47 technology companies listed on the Indonesia Stock Exchange during the 2021–2024 period. Using a purposive sampling method, 31 companies were selected as the research sample. The analytical method employed in this study is multiple linear regression analysis to examine the extent to which the independent variables public accounting firm reputation, audit tenure, proportion of independent commissioners, educational background of audit committee members, and firm size affect audit report lag. The results indicate that audit tenure has a significant influence on audit report lag, whereas public accounting firm reputation, the proportion of independent commissioners, the educational background of audit committee members, and firm size do not have a significant effect.
PENGARUH ESG, RISK, KEPEMILIKAN INSTITUSIONAL, DAN CAPITAL TERHADAP KINERJA KEUANGAN PERBANKAN DI INDONESIA (Studi pada Sektor Perbankan yang Terdaftar di Bursa Efek Indonesia Periode 2020-2024) Fabian Surjanto; Agus Purwanto
Diponegoro Journal of Accounting Volume 15, Nomor 2, Tahun 2026
Publisher : Diponegoro Journal of Accounting

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

Abstract

This research refers to previous studies that examine the determinants of financial performance in the banking sector, particularly the role of Environmental, Social, and Governance (ESG), risk management, ownership structure, and capital adequacy. This research aims to examine the effect of ESG, risk proxied by Non-Performing Loan (NPL) and Loan to Deposit Ratio (LDR), institutional ownership, and capital proxied by Capital Adequacy Ratio (CAR) on the financial performance of banking companies in Indonesia. The dependent variable used in this research is financial performance proxied by Return on Assets (ROA), while ESG, risk, institutional ownership, and capital are used as independent variables.Secondary data are used in this research and purposive sampling is employed as the sampling technique. The sample consists of banking companies listed on the Indonesia Stock Exchange during the period 2020–2024, resulting in 102 observations. The data are obtained from annual reports, financial reports, and Bloomberg ESG data. Panel data regression analysis is used to identify the effect of ESG, NPL, LDR, institutional ownership, and CAR on financial performance. The research results show that ESG, NPL, and institutional ownership do not have a significant effect on financial performance. Meanwhile, LDR has a significant negative effect on financial performance, and CAR has a significant positive effect on financial performance. These findings indicate that liquidity management and capital adequacy remain important determinants of banking financial performance in Indonesia, while ESG implementation and ownership structure have not yet shown a direct impact on profitability.
Pengaruh Twitter Sentiment, Reputasi Underwriter, dan Karakteristik Perusahaan terhadap Underpricing IPO: Studi Empiris pada Perusahaan IPO di Bursa Efek Indonesia Periode 2023–2025 Hafiz Putra Kiyoma; Agus Purwanto
Diponegoro Journal of Accounting Volume 15, Nomor 2, Tahun 2026
Publisher : Diponegoro Journal of Accounting

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

Abstract

This study aims to examine the effect of Twitter sentiment, underwriter reputation, and firm characteristics on IPO underpricing in companies listed on the Indonesia Stock Exchange during the 2023–2025 period. Firm characteristics in this study are proxied by firm age, firm size, and profitability. This research is based on the Efficient Market Hypothesis, which explains that stock prices reflect the information available in the market. This study uses a quantitative approach with secondary data obtained from Refinitiv Terminal, Twitter, and company prospectuses. The sample was selected using purposive sampling, resulting in 143 IPO companies that met the research criteria. Twitter sentiment was measured using a lexicon-based sentiment analysis approach, while underpricing was measured based on the difference between the first-day closing price and the offering price. The data were analyzed using multiple linear regression with SPSS.The results show that Twitter sentiment has a negative and significant effect on IPO underpricing. This finding indicates that higher positive sentiment on Twitter tends to reduce the level of underpricing, as information circulating on social media may help investors assess IPO companies more objectively and support market efficiency in reflecting public information. Meanwhile, underwriter reputation has a negative but insignificant effect on underpricing. Firm age, firm size, and profitability have positive but insignificant effects on underpricing. Simultaneously, Twitter sentiment, underwriter reputation, and firm characteristics have a significant effect on IPO underpricing.
PENGARUH PROPORSI KOMISARIS INDEPENDEN, KEPEMILIKAN MANAJERIAL, AUDIT TENURE, REPUTASI KAP, DAN SPESIALISASI AUDITOR TERHADAP KUALITAS AUDIT (Studi pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2021 – 2024) Aldryan Rafi Chandra Alim; Agus Purwanto
Diponegoro Journal of Accounting Volume 15, Nomor 1, Tahun 2026
Publisher : Diponegoro Journal of Accounting

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

Abstract

This study aims to analyze the effect of the proportion of independent commissioners, managerial ownership, audit tenure, public accounting firm (KAP) reputation, and auditor specialization on audit quality. The independent variables in this study include the proportion of independent commissioners, managerial ownership, audit tenure, KAP size, and auditor specialization. Meanwhile, the dependent variable in this study is audit quality.The population used in this study were manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2021–2024 period, with sampling using a purposive sampling technique. Data analysis in this study was conducted using multiple linear regression analysis with the assistance of IBM SPSS Statistics software version 29.0.The results show that the proportion of independent commissioners and KAP reputation have a significant negative effect on audit quality. Meanwhile, managerial ownership has a significant positive effect on audit quality, and audit tenure and auditor specialization have no significant effect on audit quality.
PENGARUH TINGKAT RISIKO PADA PROSPEKTUS TERHADAP FENOMENA UNDERPRICING IPO DI BURSA EFEK INDONESIA TAHUN 2020-2024 Alya Ahshaina Refriazahra; Agus Purwanto
Diponegoro Journal of Accounting Volume 14, Nomor 4, Tahun 2025
Publisher : Diponegoro Journal of Accounting

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

Abstract

This study aims to analyze the impact of financial and non-financial risk factors on the phenomenon of underpricing in companies that conducted Initial Public Offerings (IPOs) in Indonesia during the period of 2020-2024. The financial variables examined include Debt to Equity Ratio (DER), Current Ratio (CR), and Return on Assets (ROA) as a control variable, while the non-financial variables include Underwriter Reputation (PE) and Auditor Reputation (RA). The research employs multiple linear regression analysis to examine the relationship between these variables and the Initial Return (IR), which is used as an indicator of underpricing.The results indicate that Current Ratio (CR) has a significant positive effect on underpricing, with a p-value < 0.001. In contrast, Debt to Equity Ratio (DER), Underwriter Reputation (PE), and Auditor Reputation (RA) do not show a significant impact on underpricing, each with a p-value greater than 0.05. Return on Assets (ROA), used as a control variable, also shows a significant effect on underpricing. These findings suggest that company liquidity and profitability are more influential in affecting investor decisions on IPO pricing than external factors such as third-party reputations.This research contributes to the understanding of factors influencing underpricing in the Indonesian IPO market by showing that internal financial information of the company is more valued by investors, while auditor and underwriter reputations are less relevant. The implications of this study highlight the importance of company transparency and financial health in reducing underpricing and enhancing investor confidence.
PENGARUH EFEKTIVITAS TATA KELOLA PERUSAHAAN TERHADAP PENCEGAHAN KECURANGAN DALAM PELAPORAN KEUANGAN Rheinilda Febri Lyandani; Agus Purwanto
Diponegoro Journal of Accounting Volume 14, Nomor 4, Tahun 2025
Publisher : Diponegoro Journal of Accounting

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

Abstract

This study aims to test and analyze the influence of corporate governance effectiveness focusing on the characteristics of the board of commissioners and audit committees on the prevention of fraudulent financial reporting as measured using Beneish M-Score. This type of research is a quantitative research using secondary data from the annual reports and audited financial statements of manufacturing companies listed on the Indonesia Stock Exchange for 2021-2023. The research sample was taken using the pusposive sampling technique with a total of 216 samples. Multiple linear regression analysis was used to test the hypotheses. The results of this study show that the characteristics of the board of commissioners, which include the independence of the board of commissioners, the existence of female members of the board of commissioners, the financial expertise of the board of commissioners, and the frequency of board of commissioners meetings as well as the characteristics of the audit committee which include the financial expertise of the audit committee and the frequency of audit committee meetings are proven to be able to prevent fraudulent financial reporting.
PENGARUH PENGUNGKAPAN ENVIRONMENTAL, SOCIAL, GOVERNANCE (ESG) DAN GREEN ACCOUNTING TERHADAP RISIKO FINANCIAL DISTRESS Naila Rif’ah Amelia; Agus Purwanto
Diponegoro Journal of Accounting Volume 15, Nomor 2, Tahun 2026
Publisher : Diponegoro Journal of Accounting

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

Abstract

This study aims to investigate the effect of Environmental, Social, and Governance (ESG) disclosure practices and green accounting on corporate financial distress. The independent variables in this study consist of environmental disclosure, social disclosure, governance disclosure, and green accounting, while financial distress is used as the dependent variable.The research sample comprises manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. The sampling technique employed is purposive sampling based on predetermined criteria, resulting in a total of 100 samples. The data analysis method used in this study is multiple linear regression analysis.The results show that environmental disclosure and social disclosure have a negative and significant effect on financial distress. Meanwhile, governance disclosure and green accounting have a positive and significant effect on financial distress.
THE EFFECT OF CORPORATE SOCIAL RESPONSIBILITY, GOOD CORPORATE GOVERNANCE, AND ENTERPRISE RISK MANAGEMENT ON FINANCIAL PERFORMANCE (Case Study on Consumer Non-Cyclicals Companies Listed on the Indonesia Stock Exchange for the 2021-2023 period) Tiara Amaliyah Fitri; Agus Purwanto
Diponegoro Journal of Accounting Volume 14, Nomor 3, Tahun 2025
Publisher : Diponegoro Journal of Accounting

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

Abstract

This study aims to analyze the influence of Corporate Social Responsibility (CSR), Good Corporate Governance (GCG), and Enterprise Risk Management (ERM) on the financial performance of companies listed on the Indonesia Stock Exchange, specifically in the consumer non-cyclicals sector during the period of 2021 to 2023. Financial performance is measured using Return on Assets (ROA) as the main indicator. The research method employed is multiple linear regression analysis with secondary data obtained from the annual reports and sustainability reports of 40 selected companies.The results of the study indicate that CSR has a significant impact on financial performance, with a significance value of 0.034. Meanwhile, independent commissioners and the audit committee do not show a significant influence on financial performance, with significance values of 0.258 and 0.440, respectively. Additionally, the implementation of ERM does not have a significant effect on financial performance, with a significance value of 0.131.The conclusion of this study is that while CSR, GCG, and ERM are important aspects of corporate management, not all of these elements directly contribute to improving financial performance. This research provides insights for company management in formulating more effective strategies to enhance financial performance through better risk management and transparency in CSR practices.
PENGARUH ESG DISCLOSURE TERHADAP KINERJA KEUANGAN PERUSAHAAN DENGAN KEPEMILIKAN INSTITUSIONAL DAN KOMPENSASI EKSEKUTIF SEBAGAI VARIABEL MODERASI (Studi Empiris pada Perusahaan Indeks KOMPAS100 Indonesia Selama Tahun 2020-2024) Leander Victorio Demardin; Agus Purwanto
Diponegoro Journal of Accounting Volume 15, Nomor 1, Tahun 2026
Publisher : Diponegoro Journal of Accounting

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

Abstract

This study aims to analyze the effect of Environmental, Social, and Governance Disclosure (ESG) on financial performance, with institutional ownership and executive compensation serving as moderating variables. The research is conducted on companies listed in the KOMPAS100 Index during 2020–2024. The selection of this index is based on its characteristics as a general benchmark of Indonesian capital market performance and as a reference for investors in assessing fundamentally strong stocks.            The study employs a quantitative approach using secondary data obtained from annual reports and ESG Disclosure Score data sourced from the Bloomberg Terminal. The sample is selected through purposive sampling, resulting in 120 observations from 24 companies that meet the criteria over the observation period. Financial performance is proxied by Return on Assets (ROA). ESG Disclosure is measured using Bloomberg’s ESG Score on a 0–100 scale. Institutional ownership is measured by the proportion of shares held by institutional investors, while executive compensation is measured using the natural logarithm of total executive compensation. Data analysis is performed using simple linear regression and Moderated Regression Analysis (MRA) with the assistance of IBM SPSS 26.The results indicate three main findings. First, ESG Disclosure has a positive but insignificant effect on ROA. Second, institutional ownership significantly moderates the relationship between ESG Disclosure and ROA, suggesting that stronger institutional monitoring enhances the effectiveness of ESG Disclosure in improving financial performance. Third, executive compensation also significantly moderates the relationship between ESG Disclosure and ROA, indicating that incentive alignment at the executive level strengthens the link between ESG Disclosure and financial performance.
PENGARUH FREE CASH FLOW, ENVIRONMENTAL AND SOCIAL DISCLOSURE TERHADAP NILAI PERUSAHAAN DENGAN GOVERNANCE DISCLOSURE SEBAGAI VARIABEL MODERASI (Studi Empiris pada Perusahaan Sektor Energi dan Bahan Baku yang Terdaftar di Bursa Efek Indonesia Tahun 2021-2024) Gamaliel Wira Santoso; Agus Purwanto
Diponegoro Journal of Accounting Volume 15, Nomor 2, Tahun 2026
Publisher : Diponegoro Journal of Accounting

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

Abstract

This study aims to analyze the effect of free cash flow, environmental disclosure, and social disclosure on firm value, as well as to examine the role of governance disclosure as a moderating variable. The study focuses on companies in the energy and basic materials sectors listed on the Indonesia Stock Exchange during the 2021–2024 period. These sectors were selected because they are characterized by high capital intensity, large investment requirements, and substantial exposure to environmental, social, and governance issues. This study employs a quantitative approach using secondary data obtained from financial statements, market data, and the Bloomberg ESG Database. The sampling technique used is purposive sampling, with the unit of analysis in the form of firm-year observations. The research data are structured as unbalanced panel data and analyzed using Moderated Regression Analysis (MRA) with a pooled regression approach through IBM SPSS Statistics. After the sample selection process and outlier treatment, the final sample consisted of 121 firm-year observations. The results show that free cash flow has a positive effect on firm value, while environmental disclosure has no effect on firm value. Social disclosure affects firm value, but in a negative direction. In the moderating analysis, governance disclosure does not moderate the effect of free cash flow on firm value, weakens the effect of environmental disclosure on firm value, and strengthens the effect of social disclosure on firm value. These findings indicate that market responses to financial and non-financial factors are selective, and that corporate governance plays different roles in shaping the relationship between sustainability disclosure and firm value.
Co-Authors Adila Ashari Partono Adinda Sofia Layana Haryo Putri Agnes Dea Natalia Agustina Dewi Nugraheni Aldryan Rafi Chandra Alim Alifah Zulfa Husna Amalia Almas Hilman Alya Ahshaina Refriazahra An Nisaa Itsar Kusuma Maharani Anastasia Angesti Nurintiati Andreani Hanjani Annisa Dwi Arizky Ardhyayuda Patria Mahari Aris Tri Wicaksono B Budiyono Bahana Takbir Aljana Dessy Noor Farida Desti Purwantoro Dhynandra Windasari Ema Radhitiya Fabian Surjanto Fadillah Mohammad Rafid Fahmi Mumtazah Fatin Riski Amalia Gamaliel Wira Santoso Hafiz Putra Kiyoma Hafza Neill Author Heny Kusumayanti Ida Hayu Dwimawanti Ihyaul Ulum Ika Widyaningrum Imam Akram Rizqi Imam Ghozali Iman Setiono Intan Permata Sari Irsalina Nur Idzni Irvandika Rheza Dhevanda Khoirun Nisa’ Khoirunnisa Nuraini Putri Sari Lailatul Khikmah Leander Victorio Demardin Mala Sharfina Adavi Muchammad Sasa Jayeng Basundoro Muhamad Fauzan Muhammad Anwar Sanusi Muhammad Baru Herman Muhammad Halim Mukti Raharja Muhammad Hardityo Wibisono Muhammad Setio Priambodo Nabila Aulia Azari Nadiah Nur Azizah Naila Rif’ah Amelia Naila ‘Izzah Nurkholis Nurkholis Pangi Pangi Prasiska Widya Kumaralita Rheinilda Febri Lyandani Risha Aristiani N Robby Priyambada Suhardi Rosa Yuni Rahmawati Rosana Velly Hermitasari RR Karlina Aprilia Kusumadewi Ruth Celine Febianti S. Willy Rahadyan W Samsi Atiin Nur Khasanah Dewi Tiara Amaliyah Fitri Ulian Febriansyah Dalimunthe Valeria Natasha Vania Yuliana Indarto Widyanto Faisal Latief Zukhruf Indira Asatri Zulfaidah Aryani