Article Per Year (5 Year)
p-Index From 2021 - 2026
1.556
P-Index
This Author published in this journals
All Journal JURNAL AKUNTANSI DAN AUDITING BISNIS: Jurnal Bisnis dan Manajemen Islam IQTISHADIA Global Review of Islamic Economics and Business Adi Widya : Jurnal Pengabdian Masyarakat AKTSAR: Jurnal Akuntansi Syariah JAE (Jurnal Akuntansi dan Ekonomi) Jurnal Akuntansi Enrichment : Journal of Management Iqtishadia: Jurnal Kajian Ekonomi dan Bisnis Islam Jurnal Bisnis dan Kewirausahaan Jurnal RAK (Riset Akuntansi Keuangan) El-Mujtama: Jurnal Pengabdian Masyarakat SENMEA Journal of Business and Information System
Yunus Harjito, Yunus
Unknown Affiliation
Religion Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences Other

Published : 17 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 17 Documents
Search

 1   2 
Pengaruh Penerapan Good Corporate Governance Dan Efektivitas Audit Internal Terhadap Kualitas Laporan Keuangan Di Organisasi Pemerintah Daerah Kabupaten Ende, Nusa Tenggara Timur Harjito, Yunus; Gete, Oktaviani Theodora; Sugiarti, Sugiarti
Jurnal Bisnis dan Kewirausahaan Vol 15 No 1 (2022): Jurnal Bisnis dan Kewirausahaan
Publisher : Fakultas Ekonomi - Universitas Setia Budi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31001/jbk.v15i1.1746

Abstract

The purpose of this study to determine the effect of the implementation of good corporate governance and internal audit effectiveness on the quality of financial reports in the regional government organization of Ende Regency, East Nusa Tenggara, either partially or simultaneously. The population in this research are all staff/employees who work in local government organizations, especially the finance department. There are 32 registered Regional Government Organizations (OPD). The sample obtained and used in the study was 75 respondents. The sample was selected using a sample selection technique, namely Purposive Sampling. The method used is Multiple Linear Regression The results of the study are: Good Corporate Governance has a significant positive effect on the Quality of Financial Statements, Internal audit has a positive effect on the Quality of Financial Reports
A Holistic View of Corporate Sustainability: From Disclosure to Governance Development Tri Cahya, Bayu; Fitri Habsari, Rika; Harjito, Yunus; Paramita Sari, Ratih; Ali, Nor Aishah Mohd
Global Review of Islamic Economics and Business Vol. 13 No. 1 (2025)
Publisher : Faculty of Islamic Economics and Business, State Islamic University Sunan Kalijaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14421/grieb.2025.131-05

Abstract

This study examines the effects of carbon emission disclosure, green accounting, material flow cost accounting, and the presence of women on boards of directors on sustainability development. Sustainability development emphasizes that companies carrying out business do not only focus on economic benefits, but also on benefits for the surrounding environment. This study utilizes secondary data, specifically annual reports and sustainability reports, obtained from the official websites of the relevant companies. The population used consists of companies that received the Asia Sustainability Report Rating award and were listed on the Sharia Securities List during the 2018-2023 period, totaling 66 companies. The sampling technique employs purposive sampling to collect company data that matches the specified criteria. Data analysis employs classical assumption tests and hypothesis testing using multiple regression analysis, aided by the IBM SPSS program. The results showed that carbon emission disclosure and material flow cost accounting had a significant impact on sustainability development. Green accounting and women’s directors are expected to impact sustainable development, but this has not been proven in this study. The lack of effect of green accounting on sustainable development is due to the companies studied not clearly defining the indicators of green accounting in their financial statements. Information related to social and environmental issues has not been fully disclosed. In addition, some of the companies studied tend to appoint few women as directors, which is suspected to be the reason for the unproven influence of women on the board of directors on sustainability development.
Analysis of profitability, liquidity, solvency, company size, independent commissioners, and their effect on tax avoidance (empirical study of manufacturing companies listed on the indonesia stock exchange in 2019-2023): Tax Avoidance Riri Magdalena, Silvia Cahaya Oktaria; Haryanti, Widi; Harjito, Yunus
Enrichment : Journal of Management Vol. 15 No. 3 (2025): August: Management Science And Field
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/enrichment.v15i3.2281

Abstract

This research is conducted to examine the influence of profitability, liquidity, solvency, firm size, and the presence of independent commissioners on tax avoidance within manufacturing companies subject to the Indonesia Stock Exchange (IDX) amid 2019 to 2023. Quantitative approach is adopted in this study, utilizing secondary data as the primary source of information. Data processing and statistical analysis are done by the SPSS version 21 software. The research population comprises 226 manufacturing firms registered on the IDX throughout the five-year span. Using a purposive sampling technique, a total of 345 data points were gathered from a selected sample of 69 companies. The study utilizes multiple linear regression analysis to interpret given data. Findings reveal that solvency significantly impacts tax avoidance, whereas profitability, liquidity, size of the company, including the amount of independent commissioners show no significant influence to the tax avoidance practices.
Pengaruh Likuiditas, Leverage, dan Ukuran Perusahaan terhadap Penghindaran Pajak: Studi Empiris pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2021 Malo, Mario Setiady; Harjito, Yunus; Siddiq, Faiz Rahman
El-Mujtama: Jurnal Pengabdian Masyarakat  Vol. 4 No. 4 (2024): El-Mujtama: Jurnal Pengabdian Masyarakat
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmujtama.v4i4.2203

Abstract

This research aims to determine the effect of liquidity, leverage and company size on tax avoidance. This research design is causality research which is used to prove the causal relationship of several variables. This research is quantitative research. The population in this research are mining companies listed on the Indonesia Stock Exchange (BEI) in 2017-2021. The sampling method used was a purposive sampling method with a total sample of 19 companies during an observation period of 5 consecutive years so that the total sample was 95. The data analysis method used was multiple linear regression analysis using SPSS version 21. The results of this research are the results of the research shows that liquidity and leverage have a significant negative effect on tax avoidance. Meanwhile, company size has no effect on tax avoidance.
Financial ratio and company size to mining company's CSR disclosure Sriyatun, Sriyatun; Hariyanti, Widi; Harjito, Yunus
Journal of Business and Information Systems (e-ISSN: 2685-2543) Vol. 5 No. 1 (2023): Journal of Business and Information System
Publisher : Department of Accounting, Faculty of Business, Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36067/jbis.v5i1.164

Abstract

Corporate social responsibility is a company's obligation to conduct business operations, not to harm the environment. Companies carry out CSR activities to show their commitment to operating ethically, not violating the law, and contributing to society. Research on CSR in companies is still being debated and offers various findings, so it is still attractive for more depth analysis. This study aims to analyze the effect of profitability, leverage, liquidity, and company size on corporate social responsibility (CSR) disclosure. The population in this study are mining companies listed on the Indonesia Stock Exchange for the 2017–2021 period. The sample in this study amounted to 79 samples obtained from 17 companies over five years using a purposive sampling method. The results show that profitability does not affect CSR disclosure, leverage has a negative effect on CSR disclosure, liquidity does not affect CSR disclosure, and firm size has a positive impact on CSR disclosure.
Financial Performance in Banking: Does Good Corporate Governance Play A Role? Suseno, Agus Endrianto; Novitasari, Bela Ayu; Harjito, Yunus
Jurnal RAK (Riset Akuntansi Keuangan) Vol. 10 No. 1 (2025): April 2025
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rak.v10i1.2398

Abstract

The objective of this study is to examine how sound corporate governance affects banks' financial performance. The variables of the board of commissioners, directors, audit committee, management ownership, and institutional ownership are used as stand-ins for good corporate governance (GCG). The study's population consists of 46 banking businesses that are listed on the Indonesia Stock Exchange between 2018 and 2022. The sample in this study was obtained using a purposive sampling method, so that 215 data points were obtained from 46 banking companies. The technique used in this study is multiple linear regression using SPSS 21. The findings demonstrated that GCG had no discernible impact on banks' financial performance as measured by the factors of the board of commissioners, directors, audit committee, and management ownership. Furthermore, this study showed that good corporate governance, proxied by institutional ownership variables, proved to have a significant negative role in banking financial performance. This suggests that although institutional ownership is often considered a pillar of GCG, very large institutional ownership may create agency problems or focus on short-term gains to the detriment of long-term performance.
KINERJA KEUANGAN SEBAGAI MEDIASI PENGARUH GCG DAN CSR TERHADAP NILAI PERUSAHAAN PADA SEKTOR INDUSTRI BARANG KONSUMSI Suharningsih, Ririn; Hariyanti, Widi; Harjito, Yunus
Prosiding Seminar Nasional Manajemen, Ekonomi dan Akuntansi Vol. 6 No. 1 (2021): PROSIDING SEMINAR NASIONAL MANAJEMEN, EKONOMI DAN AKUNTANSI 2021
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to examine the effect of Good Corporate Governance (GCG) and Corporate Social Responsibility (CSR) on firm value by mediating financial performance. Company value is proxied using the Tobin's Q ratio. The GCG variable is measured by five indicators, namely the Board, Audit Committee, Independent Commissioner, Managerial Ownership, and Institutional Ownership. CSR variable is measured using indicators issued by Global Reporting Initiatives version G4 with a total of 91 items. Meanwhile, the Financial Performance variable is proxied by Return On Assets. The sample in this study was obtained by 33 companies in the consumer goods industry sector with a research period of 3 years (2017-2019). Data analysis using Structural Equation Modeling with Smart PLS 3.3.3 program. The results showed that GCG proved to have a significant effect on Financial Performance and Firm Value. However, CSR is not proven to have an effect on Financial Performance and Firm Value. Meanwhile, Financial Performance is expected to mediate the relationship between GCG and CSR to Company Value, but the results will not be proven.
Co-Authors Ali, Nor Aishah Mohd Bambang Sutopo Dian Indriana Hapsari Fitri Habsari, Rika Gete, Oktaviani Theodora Hariyanti, Widi Haryanti, Widi Jayasari, Stefanie Rona Kusuma, Lachella Angga Dewi Bintang Malo, Mario Setiady Novitasari, Bela Ayu Nugraha, Pura Surya Paramita Sari, Ratih Riri Magdalena, Silvia Cahaya Oktaria Siddiq, Faiz Rahman Sriyatun Sriyatun, Sriyatun Sugiarti - Sugiarti Sugiarti Suharningsih, Ririn Suseno, Agus Endrianto Titiek Puji Astuti Tri Cahya, Bayu Yulandari, Ariefah Yulianto Yulianto Yulianto