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All Journal JURNAL AKUNTANSI DAN AUDITING Diponegoro Journal of Accounting Jurnal Dinamika Akuntansi Accounting Analysis Journal SAR (Soedirman Accounting Review): Journal of Accounting and Business Jurnal Analisis Bisnis Ekonomi Jurnal Analisa Akuntansi dan Perpajakan Indicators : Journal of Economic and Business Formosa Journal of Sustainable Research (FJSR) Jurnal Analisis Bisnis Ekonomi
Andrian Budi Prasetyo, Andrian Budi
Jurusan Akuntansi, FEB UNDIP
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Social Sciences Other

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Analyzing Board Characteristics, Ownership Structure and Company Characteristic to CSR Disclosure Kirana, Asyifa Dea; Prasetyo, Andrian Budi
Accounting Analysis Journal Vol 10 No 1 (2021): March
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v10i1.41944

Abstract

This study aims to analyze the effect of board characteristics, ownership structure and company characteristics on CSR disclosure. The population of this study are non-financial companies that listed on the Indonesia Stock Exchange (IDX) which issues sustainability reports separately from the annual report for the year 2017-2018. Based on the purposive sampling method as a method of data collection, a total of 20 non-financial companies have published sustainability reports separately from the annual reports for 2017 and 2018 respectively. Multiple regression analysis used to test the research hypotheses. The results of this study indicate that the proportion of women on the board, board of director ownership concentration, profitability and leverage negatively affect the CSR, while the rest of variables does not affect the CSR disclosure. Keywords: CSR disclosure; board characteristics; ownership structure; company characteristics; sustainability report
DAMPAK KELOMPOK DAN KETERGANTUNGAN BANTUAN PENGAMBILAN KEPUTUSAN PADA PENILAIAN RISIKO KECURANGAN Prasetyo, Andrian Budi
Jurnal Analisa Akuntansi dan Perpajakan Vol. 1 No. 1 (2017)
Publisher : Prodi Akuntansi FEB UNITOMO

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (322.945 KB) | DOI: 10.25139/jaap.v1i1.107

Abstract

Penelitian ini meneliti kualitas keputusan dan peringkat kemungkinan kecurangan dalam penilaian risiko kecurangan oleh kelompok atau individu dengan dan tanpa bantuan keputusan. Hal ini diantisipasi bahwa individu akan menunjukkan ketergantungan yang lebih tinggi pada bantuan keputusan daripada kelompok, sedangkan kelompok diharapkan untuk mengidentifikasi ide-ide kecurangan yang lebih berkualitas dan menghasilkan penilaian kemungkinan kecurangan yang lebih efektif. Selanjutnya, untuk meneliti hubungan ini, sebuah eksperimen dirancang dan dilakukan. Partisipan dalam eksperimen ini adalah mahasiswa S1 Akuntansi semester 7 yang diasumsikan sebagai sebagai junior auditor di kantor akuntan publik. Prosedur pengambilan data yaitu dengan melakukan eksperimen dan desain eksperimen. Para partisipan melakukan penilaian risiko kecurangan dalam 2x2 antara subjek desain eksperimen. Selanjutnya, uji beda t-test digunakan untuk menentukan apakah dua sampel yang tidak berhubungan memiliki nilai rata-rata yang berbeda. Hasil penelitian membuktikan bahwa ternyata baik kelompok brainstorming dan bantuan keputusan tidak berpengaruh signifikan terhadap penilaian risiko kecurangan.
PENGARUH REALISASI ANGGARAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP KINERJA KEUANGAN, STABILITAS KEUANGAN, DAN INKLUSI KEUANGAN PADA PERUSAHAAN PERBANKAN DI BURSA EFEK INDONESIA TAHUN 2017 – 2022 Isymam, Muhammad; Prasetyo, Andrian Budi
Diponegoro Journal of Accounting Volume 13, Nomor 1, Tahun 2024
Publisher : Diponegoro Journal of Accounting

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Abstract

This research aims to determine the impact of corporate social responsibility budget realization on financial performance, financial stability, and financial inclusion in banking companies. The control variables used in this study are leverage, tangibility, firm size, and firm age. The population in this research consists of all banking companies listed on the Indonesia Stock Exchange for the period 2017-2022. The sample was selected using purposive sampling method, with a total of 22 banks included in the study. Hypothesis testing was conducted using multiple regression analysis on panel data.The results of this research indicate that the realization of corporate social responsibility budget has a positive influence on financial performance, financial stability, and financial inclusion. Tangibility and firm age do not have a significant impact on financial performance, financial stability, and financial inclusion. Leverage does not have a significant impact on financial performance and financial inclusion but has a positive impact on financial stability. However, firm size has a positive impact on financial performance, financial stability, and financial inclusion.
PENGARUH AKUNTANSI MANAJEMEN LINGKUNGAN TERHADAP KINERJA MASA DEPAN MELALUI INOVASI (Studi Empiris pada Perusahaan Manufaktur di Indonesia Tahun 2017 - 2021) Nugafira, Fathiyya Reihana Aqilla; Prasetyo, Andrian Budi
Diponegoro Journal of Accounting Volume 13, Nomor 3, Tahun 2024
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to evaluate the effect of environmental management accounting (EMA) on future performance, with innovation as a mediating variable.  Future performance is measured through the following year's Return on Assets (ROAt+1), serving as the dependent variable. EMA is measured through the difference between the previous and current year's production costs divided by total sales, which is the independent variable. Meanwhile, innovation, measured by R&D costs to total assets, acts as a mediating variable. The data for this study come from the financial statements of manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2017-2021 period, with 110 samples selected through purposive sampling method for five consecutive years. This study uses multiple linear regression analysis to test the proposed hypothesis. Through multiple linear regression models, the relationship between environmental management accounting, future performance, and innovation can be identified. The results of this study show that environmental management accounting has no effect on innovation and future performance, as well as innovation does not mediate the relationship between environmental management accounting and future performance. However, there is evidence that innovation has a significant effect on future performance.
PENGARUH RASIO LIKUIDITAS DAN RASIO LEVERAGE KEUANGAN TERHADAP PROFITABILITAS PERUSAHAAN Hiba, Hakan; prasetyo, Andrian Budi
Diponegoro Journal of Accounting Volume 13, Nomor 1, Tahun 2024
Publisher : Diponegoro Journal of Accounting

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Abstract

Covid-19 has directly and significantly impacted economic conditions, both in the real sector and the capital market. In the Capital Market, a stock index is often the target of investors, namely the LQ45 index. The LQ45 index is one of the stock index indicators on the Indonesia Stock Exchange, which can be used as a reference for assessing stock trading performance. The increase and decrease in the LQ45 Index is a benchmark for investors to invest their funds. One of the actions companies can take to make financial reports look better is increasing company profits (profitability). One of the indicators used in profitability ratios is return on assets (ROA) and return on equity (ROE). In addition, various factors can affect business profitability, including leverage and liquidity, measured using the current ratio. This study researched profitability in various industrial sector companies regarding liquidity, leverage, and company size. This research shows that the CR variable has a positive and significant influence on ROA. The DER variable has a negative and significant influence on ROA. The CR variable has no significant effect on ROE. DER has a negative and significant influence on ROE.
ANALISIS PERBEDAAN REAKSI PASAR SAHAM SEBELUM DAN SESUDAH PENGUMUMAN KENAIKAN HARGA BBM DI BURSA EFEK INDONESIA Chesa, Eristo; Prasetyo, Andrian Budi
Diponegoro Journal of Accounting Volume 13, Nomor 2, Tahun 2024
Publisher : Diponegoro Journal of Accounting

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Abstract

Many important factors or events can affect the capital market, a phenomenon that can have an impact on capital market activities is the announcement of a price increase in the price of fuel oil (BBM) in Indonesia. Indonesia officially announced the increase in fuel oil prices through President Joko Widodo on September 3, 2022.The purpose of the following research is to find the capital market response by conducting research on the difference in abnormal returns as well as trading volume before and after the fuel price increase on September 3, 2022. The following research applies an event study approach, the sample used in this research is 37 firms. The results of the following research prove that the capital market did not react significantly to the announcement of the fuel price increase on September 3, 2022. Based on the results of testing the difference in the average abnormal return of the period before and after the announcement there is no significant difference. different, on the other hand, the results of testing the difference in the average trading volume (ATV) did not show a significant difference between the time before and after the announcement of the fuel price increase on September 3, 2022.
Pengaruh Karakteristik Komite Audit, Perusahaan dan Struktur Kepemilikan Terhadap Kecurangan Pelaporan Keuangan Prasetyo, Andrian Budi
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 1 No 2 (2016): December 2016
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20884/1.sar.2016.1.2.304

Abstract

This study examines the effect of audit committee characteristics, firm characteristic and ownership structure on the likelihood of fraudulent financial reporting. Audit committee characteristics is examined by audit committee financial expertise, meetings of the audit committee and the audit committee tenure. Firm characteristic is examined by the leverage, firm size, firm’s growth rate and external auditor. Ownership structure is examined by managerial ownership and institutional ownership. This research is using a quantitative methods research. This research is using secondary data that comes from the cases list of Otoritas Jasa Keuangan (OJK) and annual reports of the listed companies on the Indonesia Stock Exchange (IDX). Using a sample of 15 fraud and 15 non-fraud firms, we did not find a significant relation between the independent variabels and fraudulent financial reporting.
The Effects of Corporate Governance on Audit Quality: An Empirical Study of Non-Financial Companies Listed on the Idx (2020-2022) Salira, Aprilia; Prasetyo, Andrian Budi
Formosa Journal of Sustainable Research Vol. 3 No. 11 (2024): November 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjsr.v3i11.12322

Abstract

This study aims to examine the effects of corporate governance on audit quality. Board size, independent commissioners, institutional ownership and financial literacy of the audit committee are independent variables in this study. The dependent variable in this study is audit quality. Control variables are also involved in this study, which include firm size and firm age. The logistic regression analysis method was used in this study. All data used was obtained from the annual reports of non-financial companies listed on the Indonesia Stock Exchange for 2020-2022. A total of 936 samples were selected using a purposive sampling method. The study results show that board size and financial literacy of the audit committee have a significant positive effect on audit quality. Independent commissioners and institutional ownership also have a positive effect but not significant on audit quality. These findings may indicate that increasing the board size and the presence of audit committee members who have accounting knowledge can improve audit quality in the company
PENGHINDARAN PAJAK TERHADAP NILAI PERUSAHAAN DAN BIAYA AGENSI DENGAN TRANSPARANSI INFORMASI SEBAGAI VARIABEL PEMODERASI Tarida, Theresa Dina; Prasetyo, Andrian Budi
Jurnal Analisis Bisnis Ekonomi Vol 16 No 2 (2018)
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31603/bisnisekonomi.v16i2.2618

Abstract

This study aims to examine the effect of tax avoidance as an independent variable to firm value and agency cost as dependent variable and transparency of information as moderating variable. The population in this study is the manufacturing companies in Indonesia that are listed on Bursa Efek Indonesia in the year 2016. Samples used in this study are 89 companies that are selected using the purpovise sampling method. This study used multiple liniear regression to examine the hypothesis. The result of this study shows that tax avoidance has a significant negative effect to the firm value. Tax avoidance also has significant positive effect to the agency cost. Lastly, transparency of information succeed to moderate the effect of tax avoidance on firm value become positive effect.
Financial Performance Analysis of The Acquiring Companies 2010-2012 Brazally, Andrian Risjad; Prasetyo, Andrian Budi
Journal of Economics and Business Vol 5, No 1 (2023): May
Publisher : Ikatan Sarjana Ekonomi Indonesia Cabang Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47729/indicators.v5i1.133

Abstract

This study was conducted to analyze the company's performance before and after the acquisition, the differences and their effect on stock value. Probability Ratio, Efficiency Ratio, Liquidity Ratio, and Leverage Ratio is used to measure the company’s performance while the Stock Value is reflected by Earning Per Share (EPS). The sample is company listed on Indonesia Stock Exchange (IDX) that consists of 32 companies that made acquisitions in the year 2010-2012 with data available 5 years before and 5 years after the acquisition or year 2005-2017. To analyze the data sample, this study uses paired t-test and multiple linear regression analysis that resulted in a significant and positive change in the ratio of Probability Ratio, Efficiency Ratio, and Liquidity Ratio in the company before and after the acquisition and a significant influence on the Profitability Ratio on Stock Value.
Co-Authors Aini, Talitha Nur Arifin, Muhammad Burhanudin Brazally, Andrian Risjad Chesa, Eristo Hapsari, Cantika Anindya Hiba, Hakan Isymam, Muhammad Kirana, Asyifa Dea Nugafira, Fathiyya Reihana Aqilla Rinsman, Theresia Coline Sari Salira, Aprilia Tarida, Theresa Dina Tarida, Theresa Dina