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All Journal JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal) Accounting Research Unit (ARU JOURNAL) Balance : Media Informasi Akuntansi dan Keuangan Jurnal Ekonomi, Manajemen, Akuntansi Jurnal Akuntansi

Agus Satrya Wibowo

Universitas Palangka Raya

Author-ID : 5757578

Economics, Econometrics & Finance Social Sciences

Published : 8 Documents Claim Missing Document

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Articles

PENGARUH LOVE OF MONEY DAN RELIGIUSITAS TERHADAP KECENDERUNGAN FRAUD ACCOUNTING DANA DESA DENGAN GENDER SEBAGAI VARIABEL MODERASI PADA DESA DI KECAMATAN KATINGAN TENGAH Andre Giovano; Agus Satrya Wibowo; Yesika Yanuarisa
Balance: Media Informasi Akuntansi dan Keuangan Vol. 12 No. 2 (2020): Jurnal BALANCE: Media Informasi Akuntansi dan Keuangan
Publisher : Universitas Palangka Raya

This study aims to examine the effect of Love of Money and Religiosity on the Fraud Accounting Tendency with Gender as a moderating variable. This research is a quantitative research with survey method. The population in this study are all villages in Central Katingan, Katingan Regency. The sampling technique uses purposive sampling method. The sample in this study is the Village Staff / Apparatuses in each village in the Central Katingan, Katingan Regency. The sample in this study amounted to 45 respondents. The data used in the study are primary data collected through a questionnaire survey directly. Data analysis using the PLS analysis method. Test the outer model on each indicator variable. Test the inner model for the Love of Money and Religiosity hypotheses. Test the inner model for the Love of Money and Religiosity hypotheses with those moderated by Gender. The results of the study with PLS analysis show that Love of Money and Religiosity affect the Fraud Accounting Tendency. Analysis of moderating variables with PLS analysis shows that Gender aspects are not able to moderate the Love of Money and Religiosity towards Fraud Accounting Tendencies.

PENGARUH PROFITABILITAS, LEVERAGE, KEPEMILIKAN INSTITUSIONAL, UKURAN PERUSAHAAN DAN KEBIJAKAN DIVIDEN TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2013-2018 Enricko Gustin Abel; Agus Satrya Wibowo; Leliana Maria Angela
Balance: Media Informasi Akuntansi dan Keuangan Vol. 13 No. 2 (2021): Jurnal BALANCE: Media Informasi Akuntansi dan Keuangan
Publisher : Universitas Palangka Raya

The purpose of this study is to determine the impact of profitability, leverage, institutional ownership, company size, and dividend policy on earnings management by measuring discretionary reserves. In agency theory, the problem of agency is caused by the opportunistic behavior of agents, that is, the behavior of corporate executives who maximize their own wealth as opposed to their principals. Managers are tempted to select and implement accounting methods that demonstrate quality of performance in order to receive bonuses from their clients. The method used by management is called profit management. This kind of research is empirical. Sampling technique with targeted sampling. Data collection techniques through documented methods. The survey is conducted by the Indonesia Stock Exchange. Sampling is a manufacturing company listed on the Indonesian Stock Exchange from 2013 to 2018. The data analysis technique used is bilinear regression analysis. Use discretionary provisioning data to measure profit management and return on investment (ROI) to measure profitability. Use Ratio (DPR). As a result, we found that the company's variable profitability, institutional ownership and size adversely affected profit management. Leverage variables and dividend policies are actively based on profit management

PENGARUH PENERAPAN STANDAR AKUNTANSI PEMERINTAHAN, KOMPETENSI APARATUR PEMERINTAH DAERAH DAN GOOD GOVERNANCE TERHADAP KUALITAS LAPORAN KEUANGAN DAERAH (Studi Empiris Pada Dinas Kota Palangka Raya) Raibbatol Advia; Agus Satrya Wibowo; M. Ichsan Diarsyad
Balance: Media Informasi Akuntansi dan Keuangan Vol. 14 No. 1 (2022): Jurnal BALANCE: Media Informasi Akuntansi dan Keuangan
Publisher : Universitas Palangka Raya

The effect of applying government accounting standards, competence human resources, and good governance on quality of regional financial reports (Empirical Study at the Palangka Raya City). Thesis, Department of Accounting, Faculty of Economics and Business. This study aims to provide an empirical explanation of applying government accounting standards, competence human resources, and good governance affect the quality of financial reports. The study had a population of 18 Palangka Raya City Offices. This study uses primary data in the form of a questionnaire with a purposive sampling method, which is the sample obtained is 72 people. The data analysis technique in this research is causality analysis, validity and reliability of the instrument test and multiple linear analysis. The results of this study indicate that the government accounting standards, competence human resources, and good governance affect the quality of financial reports. Furthermore, it is suggested for further researchers to develop a sample and is expected to be able to test it with other variables outside the research.

Profitabilitas Dan Leverage: Apakah Berperan Dalam Memprediksi Tax Avoidance? Wiriatmaja, Nuraini Ulya; Agus Satrya Wibowo; Ricky Yunisar Setiawan; Simamora, Lamria
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol. 11 No. 1 (2025): JRAK Jurnal Riset Akuntansi dan Bisnis Januari 2025
Publisher : LPPM POLITEKNIK LP3I BANDUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/jrak.v11i1.2248

The purpose of this study is to analyze the role of Profitability and Leverage in predicting Tax Avoidance in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2019-2023 period. The research method applied is a quantitative method with multiple linear regression approaches. This study uses a population of 59 companies with a total sample of 295. The data utilized is secondary data in the form of annual financial reports of manufacturing companies published during the 2019-2023 period. The results prove that profitability negatively affects tax avoidance. Meanwhile, leverage affects tax avoidance positively and significantly. Profitability and leverage have an impact in predicting tax avoidance positively, simultaneously and significantly.

Menelusuri Faktor-Faktor Penentu Persistensi laba: Peran Kepemilikan Institusional, Perbedaan Pajak Buku Sementara, dan Siklus Operasi Pratama; Agus Satrya Wibowo; Ricky Yunisar Setiawan
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 4 No. 3: Maret 2025
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v4i3.6961

Artikel ini ditulis untuk menguji pengaruh kepemilikan institusional, perbedaan pajak buku sementara, dan siklus operasi terhadap persistensi laba pada perusahaan yang termasuk dalam indeks LQ45 periode 2021-2023. Salah satu acuan bagi investor untuk menilai kualitas laba dan memprediksi kinerja keuangan di masa mendatang adalah persistensi laba, terutama dalam situasi ekonomi global yang tidak stabil. Metode yang diterapkan dalam penelitian ini adalah analisis regresi data panel dengan menggunakan aplikasi e-views 12, hasil artikel ini menemukan bahwa perbedaan pajak buku sementara berpengaruh negatif signifikan terhadap persistensi laba, sedangkan kepemilikan institusional dan siklus operasi tidak berpengaruh terhadap persistensi laba. Secara simultan, ketiga variabel independen tersebut memiliki pengaruh terhadap persistensi laba meskipun porsi yang dapat dijelaskan relatif kecil, yaitu sebesar 10,2%. Temuan ini dapat menjadi sumber informasi bagi investor untuk lebih memahami apa saja yang dapat memengaruhi persistensi laba sehingga dapat mengambil keputusan investasi yang lebih tepat.

Pengaruh Kepemilikan Manajerial, Siklus Operasi, dan Biaya Audit Terhadap Persistensi Laba Lesa, Natasha Cristy; Wibowo, Agus Satrya; Setiawan, Ricky Yunisar
Accounting Research Unit (ARU Journal) Vol 6 No 1 (2025): Accounting Research Unit (Aru Journal)
Publisher : Program Studi Akuntansi PSDKU Universitas Pattimura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30598/arujournalvol6iss1pp11-20

Salah satu inti utama untuk menilai kualitas keuntungan suatu perusahaan adalah persistensi laba. Tujuan dari penelitian ini adalah untuk menguji pengaruh kepemilikan manajerial, siklus operasi, dan biaya audit terhadap persistensi laba khususnya pada perusahaan property dan real estate yang terdaftar di Bursa Efek Indonesia (BEI) selama rentang tahun 2021–2023. Sepuluh perusahaan dipilih untuk data penelitian ini berdasarkan hasil purposive sampling dan total sampel yang diambil selama 3 tahun berjumlah 30 sampel sesuai dengan ketiga variabel yang diambil. Perangkat lunak SPSS akan digunakan untuk menguji data dalam penelitian ini. Temuan dari penelitian ini menemukan bahwa kepemilikan manjerial dengan siklus operasi tidak memiliki pengaruh yang signifikan terhadap persistensi laba sedangkan biaya audit memiliki pengaruh yang signifikan terhadap persistensi laba. Diharapkan penelitian ini dapat membantu dalam memahami elemen-elemen yang mempengaruhi stabilitas pendapatan usaha di industri property dan real estate sehingga dapat dijadikan pedoman dalam mengambil keputusan keuangan dan investasi.

Dampak Audit Committe, Deferred Tax Expense, dan Institutional Ownership pada Earnings Persistence Perusahaan Properti Putri, Putri; Wibowo, Agus Satrya; Setiawan, Ricky Yunisar
Accounting Research Unit (ARU Journal) Vol 6 No 1 (2025): Accounting Research Unit (Aru Journal)
Publisher : Program Studi Akuntansi PSDKU Universitas Pattimura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30598/arujournalvol6iss1pp21-30

Penelitian ini bertujuan untuk menganalisis dampak Audit committe, deferred tax expense, dan institutional ownership terhadap Earnings persistence. Populasi yang diteliti mencakup perusahaan-perusahaan di sektor properti dan real estate yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2019 hingga 2023. Sampel penelitian terdiri dari 22 perusahaan, yang dipilih menggunakan teknik purposive sampling. Metode yang digunakan dalam penelitian ini adalah kuantitatif, dengan data sekunder yang diambil dari laporan keuangan tahunan yang tersedia di situs resmi BEI. Analisis data dilakukan dengan regresi linear berganda menggunakan SPSS versi 30. Temuan penelitian menunjukkan bahwa secara individual, variabel Audit committe dan deferred tax expense berdampak terhadap Earnings persistence, sedangkan institutional ownership tidak menunjukkan dampak yang signifikan. Secara simultan, ketiga variabel tersebut memiliki dampak signifikan terhadap Earnings persistence.

Evidence of the Relationship Between Environmental, Social, and Governance (ESG) Performance, Audit Quality, Earnings Quality, and Abnormal Return in Indonesia Helmi, Helmi; Wibowo, Agus Satrya; Yuniati, Ade; Octaviani, Theresia; Imanuel, Frengky Natalino
Jurnal Akuntansi Vol. 17 No. 2 (2025): Vol. 17 No. 2 (2025)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v17i2.13317

Purpose – This study examines how ESG performance, audit quality, and earnings quality influence abnormal returns as reflections of stakeholder assessments in the energy and basic industry sector. Design/Methodology/Approach – The research covers 32 companies from 2020-2023 using two models. Model 1 tests the overall effects of ESG, audit quality, and earnings quality on cumulative abnormal returns, while Model 2 separates ESG into environmental, social, and governance aspects. Analyses include descriptive statistics, panel regressions (CEM, FEM, REM), and robustness checks. Results – Findings show that ESG performance positively affects abnormal returns, highlighting investor appreciation for responsible practices. Audit quality has no significant impact, while earnings quality shows a consistently negative and significant effect, implying that transparent and stable earnings reduce the chance of abnormal gains. Research limitations/Implications – The novelty of this study lies in combining ESG performance, audit quality, and earnings quality in one framework within an emerging market context. Results provide practical insights for investors, firms, and policymakers by emphasizing the role of sustainability and earnings transparency in shaping market perceptions. However, limitations exist, including sectoral focus, short COVID-19 period, reliance on proxies, and potential endogeneity issues. Future studies should broaden sectors, extend time horizons, and apply advanced methods such as GMM to strengthen evidence. Keywords: Abnormal Return, Audit Quality, Earnings Quality, ESG Performance, Stakeholder Theory

Co-Authors Andre Giovano Enricko Gustin Abel Helmi Helmi Imanuel, Frengky Natalino Lamria Simamora, Lamria Leliana Maria Angela Lesa, Natasha Cristy M. Ichsan Diarsyad Octaviani, Theresia Pratama Putri Putri, Putri Raibbatol Advia Ricky Yunisar Setiawan Ricky Yunisar Setiawan Wiriatmaja, Nuraini Ulya Yesika Yanuarisa Yuniati, Ade

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