Article Per Year (5 Year)
p-Index From 2021 - 2026
2.679
P-Index
This Author published in this journals
All Journal Jurnal Ekonomi Bisnis dan Kewirausahaan Journal of Economic, Bussines and Accounting (COSTING) JSMA (Jurnal Sains Manajemen dan Akuntansi) Ilomata International Journal of Tax and Accounting Jurnal EK dan BI Community Development Journal: Jurnal Pengabdian Masyarakat Journal Economic and Strategy (JES) Jurnal Ilmiah Bisnis dan Perpajakan (Bijak) Jurnal Applied Research in Management and Business Journal Of Human And Education (JAHE) Jurnal Manajemen dan Perbankan (JUMPA) SEMINAR NASIONAL PENELITIAN DAN PENGABDIAN KEPADA MASYARAKAT Muqaddimah: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Jurnal Asosiatif Jurnal Ekonomi Bisnis dan Kewirausahaan Aksi Nyata : Jurnal Pengabdian Sosial dan Kemanusiaan
Agung Nurmansyah
Universitas Harapan Bangsa
Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Nursing Public Health Social Sciences Other

Published : 24 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 24 Documents
Search

 1   2   3 
Pengaruh Tingkat Persaingan Terhadap Konservatisme Akuntansi Melalui Corporate Governance: Studi Pada Bank Kategori Buku 4 Di Indonesia Nurmansyah, Agung; Kristianto, Giovanny Bangun; Istiningrum, Farida
Seminar Nasional Penelitian dan Pengabdian Kepada Masyarakat 2025 Prosiding Seminar Nasional Penelitian dan Pengabdian Kepada Masyarakat (SNPPKM 2025)
Publisher : Universitas Harapan Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35960/snppkm.v4i1.1379

Abstract

This study aims to examine the effect of competition on accounting conservatism through corporate governance. Accounting conservatism is measured using the market-to-book ratio approach, corporate governance is measured using the Corporate Governance Self-Assessment, and competition is measured using the Lerner Index. The population of this study consists of 35 banking companies listed on the Indonesia Stock Exchange. The sampling technique used is purposive sampling, resulting in 6 companies as samples, which are categorized as book 4 banks. The model employed in this study is panel data regression using SPSS version 24. The findings indicate that competition affects accounting conservatism and corporate governance. Furthermore, corporate governance influences accounting conservatism. This study provides evidence that competition affects accounting conservatism through corporate governance.
Pengaruh Ukuran Perusahaan terhadap Kebijakan Hutang Melalui Struktur Aset Pada Perusahaan Asuransi Yang Terdaftar Di Bursa Efek Indonesia Nurmansyah, Agung; Kristianto, Giovanny Bangun; Saraswati, Esti
Seminar Nasional Penelitian dan Pengabdian Kepada Masyarakat 2025 Prosiding Seminar Nasional Penelitian dan Pengabdian Kepada Masyarakat (SNPPKM 2025)
Publisher : Universitas Harapan Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35960/snppkm.v4i1.1381

Abstract

This study examines the effect of Firm Size on Debt Policy with Asset Structure as a mediator in insurance companies listed on the Indonesia Stock Exchange during 2016–2021. From a population of 17 firms, we obtained 14 firms with complete data (84 firm-year observations). After removing 8 statistical outliers, 76 observations remain ed for analysis. We employ path analysis at a 5% significance level. Results indicate that: (1) firm size negatively affects asset structure; (2) firm size negatively affects debt policy; (3) asset structure positively affects debt policy; and (4) asset structure mediates the effect of firm size on debt policy. These findings inform managers in balancing financing decisions with asset characteristics and regulatory capital requirements in the insurance industry.
Penyusunan Laporan Pajak Untuk Yayasan Pantau Usaha Indonesia (BWI) Nurmansyah, Agung; Kristianto, Giovanny Bangun; Istiningrum, Farida
Seminar Nasional Penelitian dan Pengabdian Kepada Masyarakat 2025 Prosiding Seminar Nasional Penelitian dan Pengabdian Kepada Masyarakat (SNPPKM 2025)
Publisher : Universitas Harapan Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35960/snppkm.v4i1.1420

Abstract

The issue of illegal parking in Banyumas Regency has caused negative impacts such as traffic congestion, road user inconvenience, and disruption of traffic order. To support enforcement efforts, a technology-based solution capable of real-time monitoring is required. This community service activity aims to introduce and discuss an illegal parking monitoring system based on Computer Vision in collaboration with the Department of Transportation and regional parking coordinators in Banyumas. The implementation method includes system concept presentations, technology demonstrations, and discussion forums to gather input related to technical needs and field policy considerations. The results of the activity indicate interest from the Department of Transportation and parking coordinators in utilizing this technology, particularly in supporting the effectiveness of supervision and the enforcement of parking regulations. This activity is expected to serve as an initial step toward collaboration between academia and local government in applying smart technology to improve order, safety, and convenience in Banyumas Regency.
Determinants of Earnings Management: A Study in Indonesia’s Property and Real Estate Sector Muhammad Afissunani; Agung Nurmansyah; Cahyo Budi Santoso
Jurnal Manajemen dan Perbankan (JUMPA) Vol 12 No 3 (2025): Jurnal Manajemen dan Perbankan (JUMPA)
Publisher : Sekolah Tinggi Ilmu Ekonomi Y.A.I - Jakarta - Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55963/jumpa.v12i3.852

Abstract

This study aims to analyze the influence of profitability, firm size, firm growth, and corporate governance on earnings management among property and real estate companies listed on the Indonesia Stock Exchange during the 2019–2024 period. The study focuses on the property and real estate sector, which tends to receive less attention in prior research even though it has shown several indications of earnings manipulation in practice. Using a purposive sampling method, 57 companies were selected as the research sample, and data were analyzed using multiple linear regression with SPSS software. The results show that profitability, firm growth, and corporate governance positively and significantly affect earnings management, while firm size has a negative and significant effect. Simultaneous testing confirms that all four variables collectively influence earnings management. These findings deepen the understanding of how firm characteristics and governance mechanisms shape financial reporting behavior. Practically, the results suggest that regulators, investors, and company management should enhance oversight and transparency to reduce the likelihood of earnings manipulation. Abstrak - Penelitian ini bertujuan untuk menganalisis pengaruh profitabilitas, ukuran perusahaan, pertumbuhan perusahaan, dan corporate governance terhadap manajemen laba pada perusahaan properti dan real estate yang terdaftar di Bursa Efek Indonesia selama periode 2019-2024. Penelitian ini berfokus pada sektor properti dan real estate yang selama ini masih jarang dikaji, meskipun di lapangan sering ditemukan indikasi praktik manipulasi laba. Sampel penelitian diperoleh melalui metode purposive sampling dengan total 57 perusahaan, dan data dianalisis menggunakan regresi linier berganda melalui bantuan perangkat lunak SPSS. Hasil penelitian menunjukkan bahwa profitabilitas, pertumbuhan perusahaan, dan corporate governance berpengaruh positif dan signifikan terhadap manajemen laba, sedangkan ukuran perusahaan berpengaruh negatif dan signifikan. Uji simultan membuktikan bahwa keempat variabel tersebut secara bersama-sama berpengaruh signifikan terhadap manajemen laba. Temuan ini memberikan pemahaman yang lebih jelas mengenai bagaimana karakteristik perusahaan dan mekanisme tata kelola memengaruhi perilaku pelaporan keuangan. Secara praktis, hasil penelitian menunjukkan pentingnya peningkatan pengawasan dan transparansi oleh regulator, investor, maupun pihak manajemen untuk meminimalkan potensi manipulasi laporan keuangan.
Co-Authors Ahmad, Dwi Nur Fauziah Anggit Dyah Kusumastuti Anggit Dyah Kusumastuti azhara, shaila mayang Budi Wahyono, Budi Cahyo Budi Santoso Cakranegara, Pandu Adi Delfian Zaman Desi Kristanti Dianningsih Dianningsih I KETUT KUSUMA WIJAYA Istiningrum, Farida Jane Rinelke Tinangon Klemens Mere Kohar Sulistyadi Kristianto, Giovanny Bangun Kus Isnawati, Kus Leuhery, Ferdy Lusi Yuliarti M. Imron Mas'ud Muhammad Afissunani Mutiasari, Annisa Indah Nawangwulan, Irma M Nugroho B Sukamdani Nurhayati . Purwanto . Putri , Annisa Raylia Ririh Sekar Handini Rusnandari Retno Cahyani Salman Faris Isnaini, Salman Faris Salsa Bila Arsyad saraswati, esti Septiani, Andini Sri Wahyu Agustiningsih, Sri Wahyu Timotius Agus Rachmat, Timotius Agus