Article Per Year (5 Year)
p-Index From 2020 - 2025
4.491
P-Index
This Author published in this journals
All Journal MEDIA EKONOMI & TEKNOLOGI INFORMASI Jurnal Dinamika Akuntansi Dinamika Pendidikan Jurnal Penelitian Ekonomi dan Bisnis Daya Saing : Jurnal Ilmu Manajemen Accounting Analysis Journal Economic Education Analysis Journal Jurnal Kajian Akuntansi IJEBD (International Journal Of Entrepreneurship And Business Development) JURISMA: Jurnal Riset Bisnis & Manajemen Journal of Islamic Accounting and Finance Research International Journal of Economics Development Research (IJEDR) Ilomata International Journal of Tax and Accounting Jurnal Riset Jakarta Resolusi: Jurnal Sosial Politik Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) International Journal of Humanities Education and Social Sciences Journal of Accounting and Digital Finance Journal of Accounting and Finance Management (JAFM) Journal of Sustainable Community Service JPNM : Jurnal Pustaka Nusantara Multidisiplin IIJSE "Indonesian Journal of Devotion and Empowerment (IJDE) "
Agung Yulianto
Jurusan Akuntansi, Fakultas Ekonomi, Universitas Negeri Semarang Gedung C6, Kampus Sekaran, Gunungpati, Semarang, Jawa Tengah, Indonesia 50229
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences Other

Published : 87 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search
Journal : Journal of Accounting and Finance Management (JAFM)

 1 
The Effect of Intellectual Capital, Firm Size and Leverage on Financial Performance Moderated by Competitive Advantage Anggraeni Rinjani, Mandalike; Tuffahati, Nabila; Silvia Mandang, Dhea; Yulianto, Agung
Journal of Accounting and Finance Management Vol. 6 No. 3 (2025): Journal of Accounting and Finance Management (July - August 2025)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v6i3.1955

Abstract

This research seeks to examine how competitive advantage moderates the effect of intellectual capital, firm size, and leverage on financial performance. The quantitative study examines Indonesia Stock Exchange-listed food and beverage subsector manufacturers from 2020 to 2023. Based on the researcher's criteria, 32 food and beverage subsector manufacturing enterprises were sampled for four years using purposive sampling. From this era, 128 research data were collected. The analysis was conducted using Eviews 12 software with the Fixed Effect Model (FEM) approach using Indonesia Stock Exchange-obtained yearly financial statement. This study shows that firm size and leverage affects financial performance, but intellectual capital does not. Competitive advantage moderates firm size size and leverage on financial performance. Competitive advantage cannot moderate the intellectual capital-financial performance connection.
CSR and GCG Effectivess on Financial Performance: Earnings Management as a Mediator Nabillah, Azkatul; Bariyyah, Bikruniyatul; Yulianto, Agung; Fariani Siregar, Nelia
Journal of Accounting and Finance Management Vol. 6 No. 3 (2025): Journal of Accounting and Finance Management (July - August 2025)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v6i3.2180

Abstract

This investigation analyzes how the effectiveness Good Corporate Governance and Corporate Social Responsibility affects financial performance by considering the intermediary function of earnings management. Owned by the State businesses the Indonesia Stock Exchange lists those (IDX) are the subject of this quantitative analysis during the time frame 2020 to 2023 with a sample size of 13 Owned by the State businesses. The information utilized in this investigation are secondary, the use of purposeful sampling was the approach utilized to select the sample. The research findings show that the effectiveness of CSR and GCG through the audit committee and the board of commissioners has a significant positive impact on net income, but not on earnings management. In contrast, institutional ownership and independent commissioners have no significant effect on net income, and earnings management does not mediate the relationship between CSR and GCG effectiveness and financial performance. This suggests that companies that apply the principles of sustainability and transparency increase stakeholder trust and contribute positively to national economic stability and growth.
Co-Authors ,, Yusuf Acep Komara Agus Wahyudin Ahmad Saeroji Ajeng Pangestuning Purwoko, Ajeng Pangestuning Alfika, Exsa Ali, Shujahat Amanda Kyka Marharani, Amanda Kyka Andini, Valecia Putri Anggraeni Rinjani, Mandalike Anita Trisiana, Anita Anna Kania Widiatami Apri Dwi Astuti Ardi, Jalu Wicaksono Arief Yulianto Arinal Muna Astillero, Marlon Rael Ayu Nurulita, Nisa Azahra, Nurlisti Azizatul Fikriyah, Azizatul Badingatus Solikhah Bariyyah, Bikruniyatul Barokah, Nur Bestari Dwi Handayani Christin, Nia Renita Damayanti, Elsa Desi Suryani, Desi Dewi Indriasih Dewi, Aprillia Puspita Dwi Lestari Fadil, Yasin Fadil, Yasin Faisal, Muchamad Fajar Cahyo Utomo Fariani Siregar, Nelia Fauzia, Putri Febrica Dewi Paramita, Febrica Dewi FEBRIYANTI, FENI Fitriana, Ratna Haryanti, Kurniati Kevin Heni Susilawati Ika Wahyuningsih Janiman Janiman, Janiman Junita, Niken Lady Junita, Niken Lady Junjunan, Nhazib Alqais Kayati, Kayati Laeli, Azizatul Laeli, Azizatul Lestari, Retno Ariyani Puji Lestari, Vena Vebriyana Puji Lusiyanawati Margunani, Margunani Maulidia, Sabrina Ayuni Mayasari, Triya Mirza Nurdin Nugroho, Mirza Nurdin Mita, Shelo Moh Yudi Mahadianto Muhammad Burhanudin, Muhammad Muktiningtyas, Dita Muktiningtyas, Dita Mulyantini, Sri Nabillah, Azkatul Nanik Sri Utaminingsih Nur Azizah Nurkomala, Nita Prasanti, Oki Prasetya, Rauf Alvian Puriayu, Nanik Leanikha Puspa, Regita Dwi Putri, Siti Qibtiyah Septiani Rachmah, Dewi Nailur Rizki Aulia Rachman, Rizki Aulia Rizki Rahmawati, Rizki Rizqiani, Dian Rosyiqoh Haida Lutfiana, Rosyiqoh Haida Saharah, Siti Sari Widyastuti, Sari Sehabuddin, Ahmad Sendyvia Candra, Sendyvia Shovuro, Shova Silvia Mandang, Dhea Siska Ernawati Fatimah Sistalia, Tri Ayu Siti Fiki Ikmah, Siti Fiki Siti Hajati Hoesin, Siti Hajati Siti Nur Hadiyati Slamet Riyadi Sri Rizky Rahayuningtyas, Sri Rizky Srisuk, Prattana Sugiarti, Rita Sukma, Triana Rahayu Trisni Suryarini Tuffahati, Nabila Tuti Oktaviani, Tuti Ulum, Itah Miftahul Wibowo, Imam Wijayaningsih, Shinta Wilujeng, Risma Wiwit Apit Sulistyowati Yanti, Atik Nur Fajar Yuliani, Sinsin Putri Zayyinatul Khasanah, Zayyinatul