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All Journal Jurnal Akuntansi Indonesia Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang Jurnal Dinamika Akuntansi Jurnal Penelitian Ekonomi dan Bisnis Proceeding SENDI_U Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Jurnal Riset Ekonomi dan Bisnis Jurnal Ilmu Manajemen dan Akuntansi Terapan Jurnal Riset Terapan Akuntansi Accounting Global Journal Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Jurnal Ilmiah ASET Jurnal Akuntansi dan Keuangan JAKA (Jurnal Akuntansi, Keuangan dan Auditing) Jurnal Abdi Dharma Masyarakat Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam RESLAJ: Religion Education Social Laa Roiba Journal E-Amal: Jurnal Pengabdian Kepada Masyarakat
Agung Prajanto
Universitas Dian Nuswantoro
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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Faktor-Faktor Yang Mempengaruhi Efisiensi Investasi Pada Perusahaan Sektor Transportasi Periode 2018-2022 Pratomo, Devina Agustin Goldie; Prajanto, Agung; Durya, Ngurah Pandji Mertha Agung
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 13 No. 1 (2024): Jurnal Maneksi (Management Ekonomi Dan Akuntansi)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v13i1.2036

Abstract

ABSTRACT Investment efficiency is thought to have several factors that influence it in this study the author uses four factors, namely the quality of financial statements (KLK), debt maturity, profitability performance, and company size. This research is a synthesis research that aims to analyze the impact of KLK, debt maturity, profitability performance, and company size on investment efficiency. Samples selected by purposive sampling were taken from companies in the transportation sector verified on the IDX during the period 2018 to 2022, with a total of 80 sample data. Data analysis was carried out using the PLS-SEM (Partial Least Squares-Structural Equation Modeling) method using WarpPLS 7.0 software. The results showed that KLK and Debt Maturity have no impact on investment efficiency, while Profitability Performance and Company Size affect investment efficiency.
Pengaruh Struktur Aset, Profitabilitas dan Ukuran Perusahaan terhadap Struktur Modal : (Studi Kasus pada Sub Sektor Barang Konsumsi Non Cyclical 2019 -2022) Budiarti, Dinar; Kinasih, Hayu Wikan; Pratiwi, Ririh Dian; Prajanto, Agung
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 13 No. 1 (2024): Jurnal Maneksi (Management Ekonomi Dan Akuntansi)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v13i1.2038

Abstract

Business growth and production expansion are basically the basis for companies to seek sources of income for their capital. This research aims to obtain empirical evidence and test related to how asset structure, profitability, and company size influence capital structure. By involving non-cyclical consumption sub-sector companies for 2019 - 2022 and registered on the IDX, 111 data were obtained using the purposive sampling method. The data analysis technique used is multiple linear regression with Spss 26. The research results show that asset structure and company size have a effect on capital structure. Meanwhile, the profitability variable has no effect on capital structure. The low adjusted r square in this study makes it have to be reviewed with other variables. The results showed that the companies taken preferred the use of external funds, namely debt.  Keywords : Capital Structure, Asset Structure, Profitability, and Company Size.
FAKTOR – FAKTOR YANG MEMPENGARUHI STRUKTUR MODAL PADA PERUSAHAAN RETAILING YANG TERDAFTAR DI BEI TAHUN 2019-2022 Safira, Aprilia Gita Wulan; Saputro, Dian Festiana Hadi; Isthika, Wikan; Prajanto, Agung
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 13 No. 3 (2024): Jurnal Maneksi (Management Ekonomi Dan Akuntansi)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v13i3.2350

Abstract

The aim of this research is to examine and analyze the factors that influence capital structure. The independent variables in this research are Profitability, Liquidity, Company Size and Asset Structure. The subjects of this research are retail companies listed on the Indonesia Stock Exchange in 2019-2022. The sampling technique in this research was purposive sampling and 14 company samples were taken over a period of 4 years to obtain 56 company samples. The analytical method used in this research is multiple linear regression. The results of this research simultaneously show that profitability, liquidity, company size and asset structure have a simultaneous effect on capital structure. The partial research results show that liquidity and asset structure have an effect on capital structure, while profitability and company size have no effect on capital structure.
Pengaruh Fraud Diamond Terhadap Kecurangan Laporan Keuangan Organisasi Dinyatakan dalam Pemantauan Khusus yang Terdaftar di BEI (Periode 2021-2023) Ahmad Khutsil Atok; Bambang Minarso; Rento Indah Hernawati; Agung Prajanto
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 11 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i11.9995

Abstract

Financial statements are the basis for economic decisions for various stakeholders, but they are often manipulated through financial statement fraud, misleading statements, omission of material facts, or manipulation of accounting data. The Fraud Diamond Theory adds the capability element to the Fraud Triangle (pressure, opportunity, rationalization), emphasizing that fraud occurs only if the perpetrator also has the technical ability and position to carry it out. This study explores the influence of four factors: financial targets (ROA), ineffective monitoring (BDOUT), audit opinion, and change in directors on fraud, as measured by the F-Score. This study will use a quantitative approach, focusing on industrial sector organizations classified as special monitoring on the IDX for the 2021-2023 period. Using a purposive sampling method, a total of 36 data sets were collected for this study. The purpose of this analysis is to answer the study's hypotheses by applying structural equation modeling. After reviewing the research findings, the conclusion is that elements of company management and financial performance have varying impacts on the potential for financial statement manipulation, which is assessed using the F-Score model. Research data shows that financial targets (ROA), weak oversight (BDOUT), and audit opinions do not significantly impact the F-Score. Meanwhile, changes in the board of directors have a significant positive impact on the F-Score. This finding suggests that only director changes directly increase the risk of financial statement fraud, while performance targets, the oversight framework, and auditor assessments are inadequate indicators of fraud in the F-Score model.
Analisis Laporan Keuangan Melalui Uji Beda Kinerja Keuangan pada PT Phapros Tbk Periode 2020–2024 Tri Apriliyani; Arditya Dian Andika; Agung Prajanto; Melati Oktafiyani
Reslaj: Religion Education Social Laa Roiba Journal Vol. 8 No. 6 (2026): RESLAJ: Religion Education Social Laa Roiba Journal
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/reslaj.v8i6.11951

Abstract

Changes in economic conditions due to the COVID-19 pandemic have created significant dynamics in the financial performance of various companies, including those in the pharmaceutical sector. This study aims to analyze the financial performance of PT Phapros Tbk during the 2020–2024 period and to examine differences in financial performance across the pandemic, transition, and post-pandemic phases. This research employs a quantitative approach using secondary data in the form of quarterly financial statements over five years (20 observations). The analytical methods applied include financial ratio analysis (liquidity, solvency, activity, and profitability ratios), trend analysis using the index number method, DuPont analysis to decompose Return on Equity (ROE), and difference testing using the Friedman Test due to non-normal data distribution based on the Shapiro–Wilk test. The results indicate that activity ratios (Inventory Turnover, Fixed Asset Turnover, and Total Asset Turnover), Quick ratio, and Net Profit Margin show significant differences across periods, while Current ratio, Cash ratio, Debt to Asset Ratio, Debt to Equity Ratio, Return on Investment, and Return on Equity do not show significant differences. Overall, changes in PT Phapros Tbk’s financial performance during the research period are more evident in operational efficiency aspects than in capital structure, indicating that the impact of the pandemic and economic recovery affected certain financial indicators differently.
Fraud Hexagon Sebagai Model Deteksi Dini Kecurangan Pelaporan Keuangan Ervin Arif Setiawan; Melati Oktafiyani; Agung Prajanto
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 7 (2026): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v7i7.12036

Abstract

One of the important components of an accounting information system is the annual financial report, which is used to present data on the financial condition, operational results, and cash flows of a company over a specific period of time. This study aims to understand the impact of the fraud hexagon, comprising pressure, opportunity, rationalization, capability, arrogance, and collusion on financial statement fraud. The method used in this study is purposive sampling, with subjects drawn from companies in the banking sector that prepared annual reports within the period of 2022–2024. The data analyzed were obtained from secondary sources retrieved from the Indonesia Stock Exchange and the official websites of each company, with a total sample of 96. To analyze the data, WarpPLS 7.0 was used to test the influence of the fraud hexagon on financial statement fraud. The findings of this study reveal that the factors influencing financial statement fraud are Weak Oversight Mechanisms (X3) and Collusion (X7) measured by the presence of commissioners holding concurrent positions. Meanwhile, factors such as Financial Stability (X1), measured by the Loan to Deposit Ratio (LDR), External Pressure (X2), measured by Non-Performing Loans (NPL), Auditor Turnover (X4), Board of Directors Turnover (X5), and Arrogance (X6), measured by the number of CEO photos included in the annual report, were found to have no effect on financial statement fraud.
Pengaruh Perencanaan Pajak, Beban Pajak Tangguhan dan Aset Pajak Tangguhan terhadap Manajemen Laba Dimoderasi Leverage Helenia Fatimah Sari; Purwantoro Purwantoro; Enny Susilowati Mardjono; Agung Prajanto
AKUA: Jurnal Akuntansi dan Keuangan Vol. 5 No. 3 (2026): Juli 2026
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v5i3.7756

Abstract

This study aims to analyze the effects of tax planning, deferred tax expenses, and deferred tax assets on earnings management, with leverage serving as a moderating variable. The research focuses on the Consumer Non-Cyclical sector companies listed on the Indonesia Stock Exchange (IDX) for the 2021–2025 period. Employing a quantitative approach with a causal design, the study utilized purposive sampling to select 26 sample companies. Data analysis was conducted using Multiple Linear Regression and Moderated Regression Analysis (MRA) through SPSS software. The results indicate that tax planning, deferred tax expenses, and deferred tax assets do not have a significant effect on earnings management. Furthermore, leverage was not proven to moderate the relationship between the independent variables and earnings management. The low coefficient of determination suggests that the research model has limited capability in explaining variations in earnings management. These findings contribute to the understanding that tax policies and funding structures may not yet serve as primary indicators for detecting earnings management practices, highlighting the need for investors, management, and regulators to consider other factors.
Co-Authors Ahmad Khutsil Atok Alfiansyah, Muhadi Arditya Dian Andika Bambang Minarso, Bambang Budiarti, Dinar Dewi, Tria Purnama Dina Anggun Cahyadewi Durya, Ngurah Pandji Mertha Agung Enny Susilowati Mardjono Ervin Arif Setiawan Faik Khotul Hamidah Hartanto, Maria Chruzita Hayu Wikan Kinasih Helenia Fatimah Sari Hermawan Triono Ida Ayu Ratih Manuari Imang Dapit Pamungkas Ira Septriana, Ira Khoirul Fuad, Khoirul Machmuddah, Zaky Maylani, Rhizma Putri Melati Oktafiyani Melati Oktafiyani Mila Sartika, Mila Nabila Jasmine, Adinda Nadaredo, Salsa Haliza Ni Putu Yuria Mendra Nila Tristiarini, Nila Nurcahyono Nurcahyono Oktavianasari, Ira Pratomo, Devina Agustin Goldie purwantoro purwantoro Rento Indah Hernawati Ririh Dian Pratiwi Ririh Dwi Pratiwi, Ririh Dwi Rudi Kurniawan Safira, Aprilia Gita Wulan Saputro, Dian Festiana Hadi Saraswati, Atikah Satata, Devina Putri Indra Sherly Erisliana Tri Apriliyani Triyono, Hermawan Wikan Isthika, Wikan Wikan Kinasih, Hayu