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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 JAKA (Jurnal Akuntansi, Keuangan dan Auditing) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Abdi Dharma Masyarakat Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah E-Amal: Jurnal Pengabdian Kepada Masyarakat
Agung Prajanto
Universitas Dian Nuswantoro
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education 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)
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)
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)
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 PENGARUH BEBAN PAJAK TANGGUHAN, ASET PAJAK TANGGUHAN SERTA PERENCANAAN PAJAK TERHADAP MANAJEMEN LABA PERUSAHAAN Intan N, Carolline Nadilla; Prajanto, Agung
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 9 No 3 (2025): Edisi September - Desember 2025
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v9i3.5240

Abstract

Studi ini memiliki tujuan untuk menganalisis secara empiris bagaimana beban pajak tangguhan, aset pajak tangguhan, dan perencanaan pajak terhadap praktik manajemen laba. Metode kuantitatif digunakan sebagai pendekatan pada riset ini. Laporan tahunan perusahaan pada sektor consumer non-cyclicals yang tercatat di Bursa Efek Indonesia (BEI) periode 2020-2023 menjadi objek dalam penelitian. Sampel ditetapkan melalui metode purposive sampling. Teknik analisis yang diterapkan dalam studi ini yaitu analisis regresi linear berganda dengan mengaplikasikan IBM SPSS versi 25. Pengujian regresi linear berganda membuktikan ketiga variabel beban pajak tangguhan, aset pajak tangguhan, dan perencanaan pajak secara simultan berpengaruh signifikan pada manajemen laba perusahaan. Atas dasar pengujian secara parsial memperlihatkan hanya beban pajak tangguhan yang mempengaruhi manajemen laba, sementara aset pajak tangguhan serta perencanaan pajak tidak memberikan pengaruh.
Co-Authors Ahmad Khutsil Atok Alfiansyah, Muhadi Bambang Minarso, Bambang Budiarti, Dinar Dewi, Tria Purnama Dina Anggun Cahyadewi Durya, Ngurah Pandji Mertha Agung Faik Khotul Hamidah Hartanto, Maria Chruzita Hayu Wikan Kinasih Hermawan Triono Ida Ayu Ratih Manuari Imang Dapit Pamungkas Intan N, Carolline Nadilla Ira Septriana, Ira Khoirul Fuad, Khoirul Machmuddah, Zaky Maylani, Rhizma Putri Melati Oktafiyani Mila Sartika, Mila Nabila Jasmine, Adinda Nadaredo, Salsa Haliza Ni Putu Yuria Mendra Nila Tristiarini, Nila Nurcahyono Nurcahyono, Nurcahyono Oktavianasari, Ira Pratomo, Devina Agustin Goldie 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 Triyono, Hermawan Wikan Isthika, Wikan Wikan Kinasih, Hayu