Articles
<![CDATA[CORPORATE GOVERNANCE DAN PENGARUHNYA TERHADAP INVESTASI RESEARCH & DEVELOPMENT (Studi Empiris Pada Perusahaan Industri Farmasi Yang Terdaftar Di Bursa Efek Indonesia Periode 2016-2021) ]]>
<![CDATA[Khadafy Fadholi Syuhada]]>;
<![CDATA[Tri Jatmiko Wahyu Prabowo]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 11, Nomor 3, Tahun 2022 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
<![CDATA[This research was conducted to explore how much influence Corporate Governance has on Research & Development investments in pharmaceutical industry companies in Indonesia. Corporate Governance is measured by majority shareholders, independent commissioners, and institutional investors.The population in this study is a pharmaceutical industry company listed on the Indonesia Stock Exchange in the period 2016-2021. The samples obtained using the purposive sampling method amounted to 8 companies. The analytical technique used in testing this research hypothesis is a multiple linear regression analysis with SPSS software.The results of the study showed that the majority shareholder has a negative influence on Research & Development investment. Independent commissioners and institutional investors showed no influence on Research & Development investments.]]>
<![CDATA[Social Construct of Business Entity's Performance Measurer: A Case Study of SME in Kudus ]]>
<![CDATA[SITI MUTMAINAH]]>;
<![CDATA[TRI JATMIKO WAHYU PRABOWO]]>;
<![CDATA[SURYA RAHARJA]]>
<![CDATA[ The Indonesian Journal of Accounting Research Vol 13, No 3 (2010): IJAR September 2010 ]]>
Publisher : <![CDATA[The Indonesian Journal of Accounting Research ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.33312/ijar.226
<![CDATA[This research aims to study the performance measurement systems (PMS) practices in small and medium enterprises (SMEs). This qualitative research employs a case study methodology which investigates how the social construction on performance measurement system in Mubarokfood, an SME using society cultural sphere in Kudus. This study argues that ontologically PMS practice is a socially constructed reality. PMS, in the sense of such a reality, is seen as a collaborative process involving local culture, society and powerful actors. By using Mubarokfood as a research setting, it can be concludedthat the SME is committed to PMS because such practice is important for the company to gain legitimacy and maintain social harmony. Weber's concept on disenchantment of the world was irrelevant in the case of Mubarokfood. Mubarokfood is running on rationalization which develops new pattern in its spiritual aura, i.e., doing spiritual rationalization. Consequently there is no disconnection between spiritual and rational world]]>
<![CDATA[ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI INVESTASI YANG EFISIEN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2017-2019 ]]>
<![CDATA[Desinta Natalia Siregar]]>;
<![CDATA[Tri Jatmiko Wahyu Prabowo]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 11, Nomor 4, Tahun 2022 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
<![CDATA[This study aims to examine the effect of financial reporting quality, debt maturity, conservatism, board of commissioners effectiveness, audit committee effectiveness, and institutional ownership on investment efficiency.The population of this study were the manufacturing company listed on the Indonesia Stock Exchange in the period of 2017-2019. Based on the purposive sampling method, the final sample obtained 327 data. Multiple linear regression was used to test the hypothesis in this study.The study reveals that financial reporting quality and conservatism have a significant effect on investment efficiency, whereas debt maturity have a negative and significant effect on investment efficiency. In addition, the effectiveness of the board of commissioners, the effectiveness of the audit committee, and institutional ownership have no effect on investment efficiency.]]>
<![CDATA[Implementation of ‘Hablumminannas’ as Islamic value budget planning in non profit organization: phenomenological studies ]]>
<![CDATA[Ani Setyowati]]>;
<![CDATA[Tri Jatmiko Wahyu Prabowo]]>
<![CDATA[ Journal of Islamic Accounting and Finance Research Vol 4, No 2 (2022) ]]>
Publisher : <![CDATA[Universitas Islam Negeri (UIN) Walisongo Semarang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.21580/jiafr.2022.4.2.10668
<![CDATA[Purpose - The purpose of this study was to exsplore the implementation of Hablumminannas as a budget planning in Non-profit organization in Indonesian and to determine the preferences of the others non-profit organization to operate their business circle.Method - This study uses a phenomenological approach. In obtaining some information, the researcher used the interview method addressed to 15 informants who were at PT. Serkolinas Aman Nusantara spread throughout Indonesia.Result - The results of this study, top management and members of the organization know more about what are the top priorities in determining strategies to improve organizational performance and no one member of the organization feels disadvantaged in accordance with what is recommended by the Qoran, that the concept of Hablumminannas must always prioritize good relations with others.Implication - Especially in the non-profit organization sector so that they are in accordance with the guidelines of Islamic Values Hablumminannas.Originality - Provide detailed understanding of the implementation of budget planning through the Islamic values of Hablumminannas which are principled not to harm others through a phenomenological approach to non-profit organizations in Indonesia.]]>
<![CDATA[BAGAIMANA PANDANGAN FILSAFAT ETIKA TENTANG KECURANGAN LAPORAN KEUANGAN? ]]>
<![CDATA[Henry Yusron Maulida]]>;
<![CDATA[Tri Jatmiko Wahyu Prabowo]]>
<![CDATA[ Jurnal Akuntansi Multiparadigma Vol 14, No 1 (2023): Jurnal Akuntansi Multiparadigma (April 2023 - Agustus 2023) ]]>
Publisher : <![CDATA[Universitas Brawijaya ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.21776/ub.jamal.2023.14.1.03
<![CDATA[Abstrak – Bagaimana Pandangan Filfasat Etika tentang Kecurangan Laporan Keuangan?Tujuan Utama – Penelitian ini bertujuan untuk menggali akar dan etika manusia dalam melakukan kecurangan laporan keuangan.Metode - Penelitian ini menggunakan metode penyelidikan narasi. Filsafat etika digunakan sebagai pisau analisis untuk mengungkap akar kecurangan laporan keuangan.Temuan Utama – Penelitian ini menghasilkan usulan konsep etiologi akar kecurangan laporan keuangan. Pelaku kecurangan laporan keuangan tidak memiliki keutamaan jiwa. Konsep filsafat etika Ibnu Miskawaih memberikan pandangan tentang proses terbentuknya tabiat seseorang untuk melakukan kecurangan laporan keuangan. Model penyebab kecurangan laporan keuangan yang ini dapat melengkapi kekurangan dari association differential theory dan fraud triangle.Implikasi teori dan Kebijakan – Inovasi dari beragam paradigma akan memberikan kontribusi terhadap penelitian kecurangan laporan keuangan di masa depan. Penelitian ini memberikan pandangan baru untuk pencegahan kecurangan laporan keuangan. Kebaruan Penelitian - Penelitian ini mengeksplorasi akar penyebab dan menawarkan model baru yang lebih luas dari teori fraud triangle. Abstract – What is the Philosophical Ethical View of Fraudulent Financial Statements?Main Purpose – This study explores human roots and ethics in committing fraudulent financial statements.Method - This study uses a narrative inquiry method. Ethical philosophy is used as an analytical knife to reveal the roots of fraudulent financial statements.Main Findings – This study resulted in a proposed concept of the root etiology of financial statements fraud. The perpetrators of financial statement fraud do not have the importance of the soul. The concept of Ibn Miskawaih's ethical philosophy provides a view of forming a person's character to commit fraudulent financial statements. This model of the causes of fraudulent financial statements can complement the association differential dan fraud triangle theory.Theory and Practical Implications – Innovations from multiple paradigms will contribute to fraudulent financial statements research in the future. This research provides a new perspective on the prevention of financial statement fraud.Novelty - This study explores the root causes and offers a new broader model of the fraud triangle theory.]]>
<![CDATA[PENGARUH KARAKTERISTIK AUDIT TERHADAP PENGHINDARAN PAJAK (Studi Empiris pada Perusahaan Barang Konsumsi Barang Primer dan Terdaftar di BEI Tahun 2019-2021) ]]>
<![CDATA[Gian Pahala Tadore Simamora]]>;
<![CDATA[Tri Jatmiko Wahyu Prabowo]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 12, Nomor 4, Tahun 2023 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
<![CDATA[This study aims to examine the effect of audit characteristics on tax avoidance. This study has a dependent variable, namely tax avoidance with independent variables including auditor industry specialization, audit fee, audit tenure, and audit opinion. This study uses secondary data derived from the financial statements of all consumer non-cyclicals sector companies listed on the Indonesia Stock Exchange (IDX) in 2019-2021. The research sampling was carried out using purposive sampling method. A total of 34 companies were tested with details of 84 samples throughout the three-year research span. The analysis method used is multiple regression analysis. The results of this study indicate that audit tenure has a negative effect, while audit fee have a positive effect on tax avoidance while auditor industry specialization and audit opinion are found to have no effect.]]>
<![CDATA[Pengungkapan Enterprise Risk Management Terhadap Nilai Perusahaan yang Dimoderasi Good Corporate Governance ]]>
<![CDATA[Bambang Wibisono]]>;
<![CDATA[Tri Jatmiko Wahyu Prabowo]]>
<![CDATA[ Reviu Akuntansi dan Bisnis Indonesia Vol 8, No 2 (2024): REVIU AKUNTANSI DAN BISNIS INDONESIA ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Yogyakarta ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.18196/rabin.v8i2.20673
<![CDATA[Latar Belakang: Naik turun harga saham di tahun 2019 dan bersamaan dengan terjadinya pandemi, tentu memiliki dampak terhadap nilai Perusahaan.Turunnya harga batubara dan minyak mentah secara continue menjadikan penjualan juga ikut menurun yang berdampak turunnya nilai kepercayaan masyarakat terhadap nilai perusahaan.Tujuan: Penelitian ini bertujuan untuk mendeskripsikan dan menganalisis peran good corporate governance dalam memoderasi hubungan pengungkapan enterprise risk management terhadap nilai perusahaan.Metode Penelitian: Teknik pengambilan sampel yang digunakan adalah purposive sampling dan diperoleh sampel sejumlah 48 data yang berasal dari sampel perusahaan manufaktur sektor pertambangan yang terdaftar di BEI (Bursa Efek Indonesia) tahun 2019 hingga 2022. Data diperoleh dari annual report yang didapat melalui website www.idx.co.id dan Bloomberg. Pengujian hipotesis dalam penelitian ini menggunakan Satistical Package for Social Science (SPSS) versi 25 dengan model regresi linear berganda dan Uji moderasi.Hasil Penelitian: Hasil pengujian menunjukkan bahwa Enterprise Risk Management Disclosure berpengaruh positif signifikan terhadap nilai Perusahaan. Good corporate governance dengan menggunakan proksi dewan komisaris independen mampu memoderasi Enterprise Risk Management Disclosure terhadap nilai perusahaan. Keaslian/keterbaruan penelitian: Penelitian ini menambahkan variabel good corporate governance yang menggunakan proksi dewan komisaris independen. Riset dilakukan pada industri tambang yang terdaftar pada Bursa Efek Indonesia selama 3 periode dari tahun 2019 sampai 2022.]]>
<![CDATA[PENGARUH ESG TERHADAP KINERJA KEUANGAN PERUSAHAAN DENGAN MANAJEMEN LABA SEBAGAI VARIABEL MEDIASI (Studi Empiris pada Seluruh Perusahaan yang Terdaftar di Bursa Efek Indonesia Tahun 2021) ]]>
<![CDATA[Gabriela, Natasha]]>;
<![CDATA[Prabowo, Tri Jatmiko Wahyu]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 13, Nomor 1, Tahun 2024 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
<![CDATA[In this research, the authors examined the direct influence of ESG performance on company financial performance as well as through earnings management as a mediating variable. The author perform this research based on the consideration to examine factors outside financial information that could influence the company's financial performance. The data used in this research is secondary data involving 75 companies listed on the Indonesia Stock Exchange in 2021. The method used to collect data in this research is through documentation and literature studies. Regression analysis was performed with IBM SPSS 26 software to examine the direct and indirect effect of ESG on financial performance. The results of this study indicate that ESG has a positive and significant effect on the company's financial performance. Meanwhile, earnings management is unable to mediate the relationship between ESG and financial performance. These findings indicate that companies with high ESG scores tend to have high financial performance as well.]]>
<![CDATA[PENGARUH KEPEMILIKAN KELUARGA TERHADAP TAX AVOIDANCE DENGAN VOLUNTARY DISCLOSURE SEBAGAI VARIABEL MODERASI (Studi Empiris pada Perusahaan Sektor Barang Konsumen Primer yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2021) ]]>
<![CDATA[Kreativa, Angela Twinda]]>;
<![CDATA[Prabowo, Tri Jatmiko Wahyu]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 13, Nomor 1, Tahun 2024 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
<![CDATA[This study aims to examine the effect of family ownership on tax avoidance with voluntary disclosure as a moderating variable in consumer non-cyclicals companies listed on the Indonesia Stock Exchange (IDX) for the period 2019-2021. Tax avoidance is the dependent variable, measured using the Effective Tax Rate (ETR), while family ownership serves as the independent variable, and voluntary disclosure serves as the moderating variable. Control variables encompass company size, profitability measured by Return on Assets (ROA), leverage, and year dummies.The research population consists of companies in the consumer non-cyclicals sector that were listed on the IDX during the period 2019-2021. Employing purposive sampling, 87 research samples were selected for analysis. Panel data regression, specifically utilizing the Random Effects Model (REM), was employed to assess the relationships among these variables.The research results indicate a positive influence of family ownership on tax avoidance. It was also found that the voluntary disclosure variable is able to weaken the positive influence of family ownership on tax avoidance.]]>
<![CDATA[BUDAYA JAWA UNTUK MELANGGENGKAN KORUPSI ANGGARAN? ]]>
<![CDATA[Prabowo, Tri Jatmiko Wahyu]]>;
<![CDATA[Maulida, Henry Yusron]]>
<![CDATA[ Jurnal Akuntansi Multiparadigma Vol 15, No 1 (2024): Jurnal Akuntansi Multiparadigma (April 2024 - Agustus 2024) ]]>
Publisher : <![CDATA[Universitas Brawijaya ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.21776/ub.jamal.2024.15.1.06
<![CDATA[Abstrak – Budaya Jawa untuk Melanggengkan Korupsi Anggaran?Tujuan Utama – Penelitian ini berupaya mengungkap perilaku koruptif dalam proses penganggaran yang disebabkan oleh dominasi budaya Jawa.Metode – Penelitian ini menggunakan metode wawancara dan analisis ilustratif. Informan pada penelitian ini adalah sejumlah pihak yang terlibat dalam penganggaran daerah.Temuan Utama – Pemanfaatan nilai-nilai budaya Jawa digunakan untuk melanggengkan perilaku koruptif penganggaran pemerintah daerah. Nilai bekti dan rukun tercermin dalam korupsi angaran. Nilai budaya yang seyogyanya menjadi nilai positif justru dimanfaatkan untuk melanggar hukum.Implikasi teori dan Kebijakan – Penelitian ini menegaskan teori fraud triangle dalam penganggaran daerah. Selai itu, penelitian ini mengungkapkan nilai-nilai budaya Jawa digunakan untuk membentuk perilaku korupsi.Kebaruan Penelitian – Penelitian ini mengeksplorasi celah penyalahgunaan nilai budaya di dalam skema kejahatan korupsi anggaran.Abstract – Is Javanese Culture Used to Perpetuate Budget Corruption?Main Purpose - This research seeks to uncover corrupt behavior in the budgeting process caused by the dominance of Javanese culture.Method - This research uses the interview and illustrative analysis method. The informants in this study were a number of parties involved in local budgeting.Main Findings - The use of Javanese cultural values perpetuates the corruptive behavior of local government budgeting. The values of “bekti” and “rukun” are reflected in budget corruption. Cultural values that are supposed to be positive are used to break the law.Theory and Practical Implications - This research confirms the fraud triangle theory in local budgeting. In addition, this study reveals that Javanese cultural values are used to shape corruption behavior.Novelty - This research explores the loopholes of cultural values abuse in the budget corruption crime scheme.]]>
