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All Journal Jurnal Akuntansi & Auditing Indonesia Jurnal Ekonomi Jurnal Akuntansi dan Sistem Teknologi Informasi Jurnal Keuangan dan Perbankan Jurnal Dinamika Akuntansi Jurnal Akuntansi Multiparadigma Indonesian Journal of Sustainability Accounting and Management AKRUAL: Jurnal Akuntansi AFRE Accounting Financial Review Adi Widya : Jurnal Pengabdian Masyarakat Integritas: Jurnal Antikorupsi AFEBI Accounting Review JAS-PT Jurnal Analisis Sistem Pendidikan Tinggi Unes Law Review JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstorming Kajian Akuntansi Journal of Contemporary Accounting International Journal of Economics, Business and Accounting Research (IJEBAR) Diseminasi : Jurnal Pengabdian kepada Masyarakat Community Empowerment Ilomata International Journal of Management Wiga : Jurnal Penelitian Ilmu Ekonomi Konstelasi: Konvergensi Teknologi dan Sistem Informasi Jurnal Akuntansi dan Keuangan Indonesia Media Riset Akuntansi Auditing & Informasi Eduvest - Journal of Universal Studies Indonesian Journal of Sustainability Accounting and Management Jurnal Penelitian Akuntansi Journal of Current Studies in SDGs Journal of Law and Bibliometrics Studies Open Access DRIVERset
Agung Nur Probohudono
Accounting Department, Faculty Of Economics And Business, Universitas Sebelas Maret
Aerospace Engineering Arts Humanities Automotive Engineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Law, Crime, Criminology & Criminal Justice Mechanical Engineering Neuroscience Physics Public Health Social Sciences Other

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FAKTOR-FAKTOR YANG MEMENGARUHI REMUNERASI DIREKSI: STUDI KOMPARASI PERUSAHAAN DI AUSTRALIA, SINGAPURA, INDONESIA, DAN MALAYSIA Probohudono, Agung Nur; Perwitasari, Dwi; Putra, Rifky Pratama
Jurnal Akuntansi dan Keuangan Indonesia Vol. 13, No. 1
Publisher : UI Scholars Hub

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

Abstract

The purpose of this paper is to analyze factors affecting directors’ remuneration. Factors tested in this study are distress status, company performance, ownership structure and board composition. Sample of this study is non-financial companies listed in Indonesia Stock Exchange, Malaysia Stock Exchange, Singapore Stock Exchange and Australian Stock Exchange. A total of 474 companies’ financial reports are used in this study for the period of 2011-2013. This study uses purposive sampling method to select the sample. This study uses multiple regression to examine factors that affect directors’ remuneration. The result shows that average of directors’ remuneration for distress and non-distress companies in Indonesia, Malaysia, Singapore and Australia is different. Singaporean firms tend to provide higher directors’ remuneration than other countries, while the lowest ones are Malaysian firms. The result shows that distress status, managerial ownership and ownership concentration affect directors’ remuneration, while the shareholder return, ROA and board composition do not affect the directors’ remuneration. This paper is beneficial to connect between remuneration and corporate performance when firms experience distressed and non-distressed. This paper also provides contribution for firms, investors and practitioners in issue related to directors’ remuneration.
IMPLEMENTASI NILAI-NILAI ANTIKORUPSI PADA SISWA SEKOLAH MENENGAH DI KOTA SURAKARTA Estetika Mutiaranisa Kurniawati; Khresna Bayu Sangka; Agung Nur Probohudono; Hasim Hasim; Lies Nurhaini
Diseminasi: Jurnal Pengabdian kepada Masyarakat Vol. 4 No. 2 (2022)
Publisher : Pusat Pengabdian kepada Masyarakat- LPPM Universitas Terbuka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33830/diseminasiabdimas.v4i2.3307

Abstract

Anti-Corruption Schools (SAK) are an effort to foster an anti-corruption attitude in the context of realizing a country that has high integrity. The SAK program has been successfully implemented in the student environment as an effort to tackle corruption through students as agents of chance. This service aims to provide provisions and insights regarding anti-corruption attitudes. The objects of concern are junior high school (SMP) and senior high school (SMA) students. SAK service is carried out scientifically and descriptively by placing school members from teachers to students as the goal of the sustainability of the benefits that will be received. SAK provides counseling to teachers and students in order to improve attitudes with integrity. From the teacher's point of view, teachers are expected to continue to monitor the development of their students' attitudes at school so that an attitude that prioritizes integrity can continue to be embedded and grow in the daily attitudes of their students, so that a corruption-free Indonesia can be realized in the future. Sekolah Anti Korupsi (SAK) merupakan salah satu bentuk upaya menumbuhkan sikap anti korupsi dalam rangka mewujudkan Negara yang memiliki integritas tinggi. Program SAK telah sukses dijalankan dalam lingkungan mahasiswa sebagai upaya penanggulangan korupsi melalui mahasiswa sebagai agent of chance. Pengabdian ini bertujuan untuk memberikan bekal dan wawasan mengenai sikap anti korupsi. Objek yang menjadi perhatian adalah siswa Sekolah Menengah Pertama (SMP) dan Sekolah Menengah Atas (SMA). Pengabdian SAK dilakukan secara ilmiah dan deskriptif dengan menempatkan warga sekolah mulai dari guru hingga siswa sebagai tujuan dari keberlangsungan manfaat yang akan diterima. SAK memberikan penyuluhan kepada guru dan siswa dalam rangka meningkatkan sikap yang berintegritas. Dari sudut pandang guru, guru diharapkan untuk terus memantau perkembangan sikap siswanya di sekolah sehingga sikap yang mengedepankan integritas dapat terus tertanam dan tumbuh dalam sikap sehari-hari para siswanya, agar terwujud negara Indonesia yang bebas korupsi di masa depan.
Weighted Index of Cultural Heritage Disclosure in Indonesia Rizky Windar Amelia; Djoko Suhardjanto; Agung Nur Probohudono; Setyaningtyas Honggowati
Eduvest - Journal of Universal Studies Vol. 2 No. 8 (2022): Journal Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (2729.9 KB) | DOI: 10.59188/eduvest.v2i8.552

Abstract

This study compiles a cultural heritage index that can be used as a measure of the company's attention to cultural heritage which can be seen from the disclosure of financial statements. From the results of the literature review, the matrix creation carried out, and the forum group discussions held with stakeholders, 19 items of the Cultural Heritage disclosure index were obtained. the average importance of Cultural Heritage Disclosure to be disclosed according to stakeholders was very high as indicated by the mean of each item of 5.26% from the total maximum of 5.49% and a minimum of 5.02%. This implies that the mean of each item of Cultural Heritage Disclosure according to stakeholders is equally important. This is also corroborated by the overall mean of demand for Cultural Heritage disclosure according to stakeholders of 6.22 on a Likert 7 scale. Compliance with law items (item related to the company's level of compliance with regulations of cultural heritage) occupied the highest weighted index, while incidents and fines items were the lowest weighted index
Tunneling Control and Good Corporate Governance to Improve State-Owned Enterprises Performance Siti Arifah; Rahmawati Rahmawati; Agung Nur Probohudono; Setianingtyas Honggowati; Sri Hartoko; Sri Murni; Kiswanto Kiswanto
AKRUAL: JURNAL AKUNTANSI Vol 14 No 2 (2023): AKRUAL: Jurnal Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v14n2.p191-202

Abstract

This research aims to look at the influence of tunneling and GCG variables on the performance of Indonesian State-Owned Enterprises. The data used is secondary data taken from the Annual Report of Indonesian State-Owned Enterprises. The data period is six years, from 2014 to 2019. The population in this study was 44 Indonesian State-Owned Enterprises, and the sample was determined using purposive sampling methods. The data is processed using multiple linear regression analysis. The results of the data analysis showed that tunneling and GCG had a significant effect on the performance of Indonesian State-Owned Enterprises, both simultaneously and partially. This study implies that more technical regulations are needed to regulate the boundaries of related transactions in State-Owned Enterprises so that tunneling actions can be minimized. State-Owned Enterprises must also always improve their performance to be more optimal, at least it can increase of State Owned Enterprises that can deposit dividends into the state treasury. The novelty of this research is the use of SOE objects for tunneling subjects that are generally research in private companies.
Corporate Governance and Strategic Disclosure Practice: Evidence from Indonesia Agung Nur Probohudono; Krisnadi Permana; Dian Perwitasari
Kajian Akuntansi Volume 24, No. 1, 2023
Publisher : Universitas Islam Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/ka.v24i1.6097

Abstract

This research aims to find out the extent to which corporate governance affects the strategic disclosure level in Indonesian manufacturing companies. This study employs managerial ownership, institutional ownership, foreign ownership, independent commissioner composition, and number of commissioner board meetings as independent variables, and leverage and profitability as control variables. The sample companies in this research consists of the manufacturing ones releasing annual report in 2013. The measurement of strategic disclosure level in this research employs Eng and Mak's strategic disclosure index (2003) and integrated into Ho and Taylor's index (2013). The sample of the research consists of 71 Indonesian manufacturing companies during 2013. The sampling technique uses purposive sampling one. The result of the research shows that managerial ownership, institutional ownership, and commissioner board composition affects significantly positively the strategic disclosure. The function of the control variable in this study is as the controller of all variables; in the presence of the control variable, the data estimation result shows that leverage and profitability do not affect significantly the strategic disclosure in Indonesian manufacturing companies. 
Corporate Governance and Strategic Management Accounting Disclosure Setianingtyas Honggowati; Rahmawati Rahmawati; Y. Anni Aryani; Agung Nur Probohudono
Indonesian Journal of Sustainability Accounting and Management Vol. 1 No. 1 (2017): June 2017
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28992/ijsam.v1i1.24

Abstract

The aim of this study is to examine the corporate governance influence on strategic management accounting disclosure. The strategic management accounting disclosure in this study was measured by the disclosure level regarding strategic management accounting published in the company's annual report according to the index (made by the author). The corporate governance is proxied by board size, independent board, and managerial ownership. The data of this study are 497 manufacturing companies in Indonesia in the period of 2011-2015 and the method employed in this study is regression analysis method. The findings show that board size has significant positive influence on the disclosure level of strategic management accounting of manufacturing companies in Indonesia, and the proportion of independent board does not influence SMA disclosure, while managerial ownership has negative influence the disclosure level of strategic management accounting.
Factors Affecting Corruption in Indonesia: Study on Local Government in Indonesia Aris Eddy Sarwono; Rahmawati Rahmawati; Y. Anni Aryani; Agung Nur Probohudono
Indonesian Journal of Sustainability Accounting and Management Vol. 2 No. 2 (2018): December 2018
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28992/ijsam.v2i2.41

Abstract

This study aims to examine the factors that affecting corruption in Indonesia local governments. The sample used in this study consist of 225 Indonesian local governments. This study uses secondary data obtained from the Financial Audit Board (BPK) and Provincial Government’s Financial Report (LKPD) from 2010-2014 period along with composition data that's obtained from the Regional House of Representatives (DPRD) in Indonesia. Data analysis were performed using regression analysis. The results of the analysis show that corporate governance proxied with the composition of DPRDs that do not coalesce with the government, compared with the total DPRD has a significant effect on the corruption of local governments in Indonesia. The results of the analysis also show that the Regional Financial Information System (SIKD) has no effect on the corruption of local government. The control variables used in this study include the government's internal control system (weaknesses of accounting and reporting controls, weaknesses of controlling the execution of the budget and the weakness of the internal control structure) and the characteristics of local government (size of local government, asset, and balanced funds).
Corporate Philanthropy Disclosure of State-Owned Enterprises in Indonesia Agung Nur Probohudono; Raja Adzrin Raja Ahmad; Indra Kristianto Pambudi; Nur Chayati
Indonesian Journal of Sustainability Accounting and Management Vol. 4 No. 2 (2020): December 2020
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28992/ijsam.v4i2.185

Abstract

Corporate philanthropy is becoming big in businesses and a major strategic issue for firms as they actively aim to be socially responsible organizations. This study aims to measure the extent of corporate philanthropy disclosure (CPD) and the impacts of foreign ownership, managerial ownership, the proportion of independent directors, and company size on CPD in annual reports of state-owned enterprises (SOEs) in Indonesia. The level of CPD in this study was measured using an index adapted from earlier research and regulation. Annual reports of 153 SOEs for 2010–2012 were examined to measure the extent of CPD and investigate its potential determinant factors. Study results indicate that company size has a significant positive effect on CPD and managerial ownership has a moderate effect. In addition, the results also show that the control variable, public company (Perum), has a significant effect on CPD in SOEs in Indonesia. The average CPD rate is only 63.00%, which indicates that CPD has been commonly disclosed in annual reports. The findings regarding corporate philanthropy in annual reports should be a concern to regulatory authorities and standard-setters in Indonesia. 
PENGATURAN TINDAK PIDANA KORUPSI SEBELUM DAN SESUDAH BERLAKUNYA UNDANG-UNDANG NOMOR 1 TAHUN 2023 TENTANG KUHP, DALAM UPAYA MENURUNKAN ANGKA KORUPSI PADA SEKTOR SWASTA Anita Zulfiani; Agung Nur Probohudono; Khresna Bayu Sangka
UNES Law Review Vol. 5 No. 4 (2023): UNES LAW REVIEW (Juni 2023)
Publisher : LPPM Universitas Ekasakti Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/unesrev.v5i4.741

Abstract

Corruption is a legal issue that always comes up. The level of corruption in the private sector is quite high. Based on Corruption Eradication Commission (KPK) data, in 2004-2021, private parties who were convicted of corruption reached 359 people or 26%. This paper discusses the regulation regarding corruption, especially related to the private sector, before and after the enactment of Law Number 1 of 2023 concerning the Criminal Code. This paper uses normative writing methods with statutory and comparative approaches. Corruption is regulated in the Criminal Code Articles 209, 210, 378, 388, 418, 419, and Article 420. These articles were revoked after the enactment of Corruption Law. Corruption regulation in Law Number 1 of 2023 concerning the Criminal Code are contained in Articles 603, 604, 605(1), and Article 606 (1). There have been changes in the regulation of corruption, including the abolition of the threat of the death penalty. The criminal act of corruption in the New Criminal Code does not make corruption cases lose its category as a special crime and extraordinary crime, because the existence of corruption articles in the New Criminal Code aims to compile a codification of criminal law, where corruption articles are generally formulated as core crimes, which function as bridging articles between the New Criminal Code and laws outside the New Criminal Code. The corruption law as a lex specialis requires a lex generalis in criminal code, this codification does not eliminate corruption from it’s characteristic as a special crime, and the Corruption Law in general is still in force, as well as the KPK (Corruption Eradication Commission) is still authorized to deal with corruption.
THE STAKEHOLDERS INFLUENCE ON RISK DISCLOSURE OF STATE-OWNED ENTERPRISES Yeni Priatna Sari; Djoko Suhardjanto; Agung Nur Probohudono; Setyaningtyas Honggowati
Media Riset Akuntansi, Auditing & Informasi Vol. 23 No. 1 (2023): April
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/mraai.v23i1.16473

Abstract

Abstract The objective of this paper is to examine the influence of the stakeholders on the risk disclosure of the state owned enterprises. Secondary data were sourced from the annual report of 14 sample state owned enterprises taken from the Indonesia Stock Market over 2010-2019 and the Indonesian Ministry of State Enterprises. Regression analysis was applied to test the stakeholders' influence on the state owned enterprises' disclosure. This research uses quantitative method and regression analysis to find that geographic diversification, leverage, and rating announcements issued by the rating agency significantly affect the risk disclosure of state-owned enterprises. This research contributes to the policy.
Co-Authors Achmad Budiman Rosadi Agita Zafi Rahmasari AGUS WIDODO An Nurrahmawati Andi Asri Hapsari Angela Heinrich Angela Heinrich Anita Zulfiani Anita Zulfiani, Anita Anju Theresia Lubis Ari Kuncara Widagdo Arifah, Siti Aris Eddy Sarwono Atik - Isniawati Atmaja W, RM Syah Arief Bagas Narendra Parahita Bandi Bandi, Bandi Bandi, Bandi Cahya Nusantara, Aji Dian Perwitasari Didik Prasetyanto Djoko Suhardjanto Djoko Suhardjanto Djoko Suhardjanto Djoko Suhardjanto Djoko Suhardjanto Djuminah Djuminah Djuminah Doddy Setiawan Eldinar Isty Fauziah Ertambang Nahartyo Estetika Mutiaranisa Kurniawati Evi Gantyowati Hasim Hasim Honggowati, Setianingtyas Indra Kristianto Pambudi Indrian Supheni Irwan Trinugroho Irwan Trinugroho Jombrik - Jombrik Khresna Bayu Sangka Khresna Bayu Sangka Khresna Bayu Sangka Khresna Bayu Sangka, Khresna Bayu Kiswanto Kiswanto Krisnadi Permana Lies Nurhaini Moch. Doddy Ariefianto Muthmainah Muthmainah Nugroho, Ign.Novie Endi Nur Chayati Nurmadi Harsa Sumarta, Nurmadi Harsa Okta Hadi Nurcahyono Perwitasari, Dwi Perwitasari, Dwi Putra, Rifky Pratama Putra, Rifky Pratama Rahmawati Rahmawati - Rahmawati Rahmawati Rahmawati RAHMAWATI RAHMAWATI Rahmawati Rahmawati Rahmawati Rahmawati Rahmawati Rahmawati Rahmawati, Rahmawati Rahmawati, Rahmawati Raja Adzrin Raja Ahmad Ricky Handoko Rio Pramudhana Faizal Rizky Windar Amelia Saktiana Rizki Endiramurti Saktiana Rizki Endiramurti Setianingtyas Honggowati Setianingtyas Honggowati Setianingtyas Honggowati Setianingtyas Honggowati Setyaningtyas Honggowati Setyaningtyas Honggowati Setyaningtyas Honggowati Siti Arifah Siti Arifah Siti Arifah Sri Hartoko Sri Murni Supriyono Supriyono Sutaryo Sutaryo Totok Budisantoso Wahyu Widarjo Wahyu Widayat Widjajanto, Anis Wijaya Triwacananingrum Winarna, Jaka Y. Anni Aryani Y. Anni Aryani Y. Anni Aryani Yeni Priatna Sari Yeni Priatna Sari, Yeni Priatna