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All Journal JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Journal of Accounting and Investment WARTA Benefit: Jurnal Manajemen dan Bisnis Riset Akuntansi dan Keuangan Indonesia Widya Cipta : Jurnal Sekretari dan Manajemen Jurnal SOLMA Kompartemen : Jurnal Ilmiah Akuntansi Muhammadiyah International Journal of Economics and Business SEIKO : Journal of Management & Business Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan EQIEN - JURNAL EKONOMI DAN BISNIS JURNAL MUTIARA AKUNTANSI EconBank : Journal Economics and Banking JURNAL LENTERA BISNIS Jurnal Ilmiah Edunomika (JIE) Community Engagement and Emergence Journal (CEEJ) Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Komunitas: Jurnal Pengabidian Kepada Masyarakat Enrichment : Journal of Management Journal of Management - Small and Medium Enterprises (SME's) Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Jurnal Akuntansi dan Governance Unram Journal of Community Service (UJCS) Seminar Nasional Hasil Riset dan Pengabdian (SNHRP) Abdi Psikonomi Jurnal Akuntansi dan Keuangan Journal of Economics Research and Policy Studies Formosa Journal of Science and Technology (FJST) Proceeding ISETH (International Summit on Science, Technology, and Humanity) Prosiding University Research Colloquium Mamangan Social Science Journal Paradoks : Jurnal Ilmu Ekonomi JIM: Jurnal Ilmiah Mahasiswa Pendidikan Sejarah IIJSE E-Prosiding Seminar Nasional Manajemen dan Akuntansi STIE Semarang (SENMAS) Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Riset Akuntansi dan Keuangan Indonesia Journal of Ekonomics, Finance, and Management Studies Prosiding Seminar Nasional Ilmu Sosial dan Teknologi (SNISTEK)
Andy Dwi Bayu Bawono
Universitas Muhammadiyah Surakarta
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Public Health Social Sciences Other

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Pengaruh PAD, DAU, DAK, dan DBH terhadap Indeks Pembangunan Manusia di Indonesia Cahya Fahma Arrosyid; Andy Dwi Bayu Bawono
AKUA: Jurnal Akuntansi dan Keuangan Vol. 4 No. 4 (2025): Oktober 2025
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v4i4.5760

Abstract

The provincial government is granted autonomy to manage regional wealth with the aim of developing public facilities and infrastructure that support community welfare. Such development is directed at improving the Human Development Index (HDI) as a reflection of quality human resources. This study investigates the influence of Regional Original Income (PAD), General Allocation Funds (DAU), Special Allocation Funds (DAK), and Revenue Sharing Funds (DBH) on provincial HDI in Indonesia. A quantitative research method was employed using hypothesis testing. The study population consists of all provincial budget realization reports, while the sample includes 34 provinces that submitted reports for the 2017–2018 fiscal years. The sample was selected using a saturated sampling technique, and data were collected through documentation and literature. Analytical techniques included panel data regression, preceded by classical assumption tests, the F-test, R² test, and t-test. The findings reveal that PAD has a positive and significant impact on HDI, as it is mostly allocated for capital and operational expenditures that enhance welfare. Conversely, DAU, DAK, and DBH show no significant effect on HDI, since their allocations are limited in supporting facilities and infrastructure development. These results highlight the crucial role of PAD in improving human development outcomes at the provincial level.
Pengaruh Likuiditas, Solvabilitas & Aktivitas terhadap Nilai Perusahaan dengan Profitabilitas sebagai Variabel Moderating (Studi Empiris Pada Perusahaan Industri yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2022) Ghaida Tyarna, Amira; Andy Dwi Bayu Bawono
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 8 (2024): 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.v5i8.4104

Abstract

The research aims to analyze the influence of liquidity, solvency, and activity on the value of a company as well as to find out whether profitability can moderate the liquidity of the company, and its activity on its value. This research uses quantitative methodology using secondary data. The sample used in this study included industrial companies that were listed on the Indonesian Stock Exchange in 2019-2022. The sampling techniques used are purposive samplings and as many as 37 companies have met the criteria as research samples. The analytical method used is double linear regression using SPSS version 26. The results show that liquidity and activity have no effect on the value of the company, while solvency has a positive effect on its value. Profitability does not moderate the relationship between liquidity and activity against the company's value, while profitability can moderate solvency against the value of the company.
Pengaruh Good Corporate Governance dan Ukuran Perusahaan Terhadap Integritas Laporan Keuangan dengan Kualitas Audit Sebagai Pemoderasi Nindi Saputri; Andy Dwi Bayu Bawono
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 12 (2024): 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.v5i12.6157

Abstract

This study aims to evaluate the impact of institutional ownership, the presence of independent commissioners, and company size on the integrity of financial statements in companies listed on the Indonesia Stock Exchange (IDX) during the period from 2019 to 2023, considering the role of audit quality as a moderating variable. The analysis results show that independent commissioners and company size have a significant and positive impact on the integrity of financial statements, while institutional ownership does not have a significant effect. In addition, audit quality was not proven to moderate the relationship between institutional ownership, independent commissioners, and company size on the integrity of financial statements. This study has limitations, such as the sample being limited to manufacturing companies and the use of conservatism as the sole proxy for measuring financial statement integrity. Future research is recommended to expand the sample, extend the research period, and incorporate other variables such as profitability, leverage, managerial ownership, or audit fees.
PENGARUH AUDIT TENURE, PROFITABILITAS, FINANCIAL DISTRESS TERHADAP AUDIT REPORT LAG DENGAN KOMITE AUDIT SEBAGAI VARIABEL MODERASI Nurwidayanti, Tri; Bawono, Andy Dwi Bayu
JURNAL ILMIAH EDUNOMIKA Vol. 8 No. 2 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i2.13084

Abstract

The study aims to examine the influence of audit tenure, profitability, and financial difficulty on the duration of audit report lag, while also considering the moderating role of the audit committee. The present study employs a quantitative research approach, utilizing secondary data analysis to examine the population of manufacturing companies listed on the IDX during the period of 2019-2021. The data collecting process involves purposeful sampling of information from annual financial statements obtained from the BEI or from companies registered on the web. The total number of samples is 372. The study employed double regression analysis and MRA utilizing SPS version 23.0 as the data analysis approach. The findings of the conducted test indicate that there is no significant impact of tenure and financial hardship audits on audit report lag. However, it is observed that profitability has a detrimental effect on auditing report lag. The moderating role of the audit committee in the relationship between audit tenure, profitability, financial difficulty, and audit report latency is limited. Keywords: audit tenure, profitability, financial distress, audit report lag, audit committee.
PENGARUH KUALITAS AUDIT, OPINI AUDITOR, PROFITABILITAS TERHADAP AUDIT REPORT LAG DENGAN UKURAN DEWAN KOMISARIS SEBAGAI VARIABEL MODERASI Luxviasah, Artrisca Tya; Bawono, Andy Dwi Bayu
JURNAL ILMIAH EDUNOMIKA Vol. 8 No. 2 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i2.13116

Abstract

This study aims to determine the influence of audit quality, audit opinion, and profitability on the delay in issuing audit reports, while considering the size of the board of commissioners as a moderating variable. The study is conducted on manufacturing firms that are publicly traded on the Indonesian Stock Exchange from 2019 to 2021. Purposive sampling procedures were employed, resulting in a sample size of 378. The research incorporates three independent variables, namely audit quality, audit opinion, and profitability. The study employs dummy variables to assess the audit quality, a dummy variable to represent the auditor's viewpoint, and the return on asset ratio (ROA) to measure profitability. The audit report lag is the dependent variable utilized. The findings of this study indicate that the audit report is delayed by the quality of the audit, the auditor's viewpoint, and profitability. The moderating effect of board of commissioners size on the link between audit quality and audit lag report is not significant.
PENGARUH KUALITAS AUDIT, PERGANTIAN AUDITOR, DAN KOMPLEKSITAS OPERASI PERUSAHAAN TERHADAP AUDIT REPORT LAG DENGAN BOARD GENDER DIVERSITY SEBAGAI VARIABEL MODERASI Fakhriyah, Ananda Laili; Bawono, Andy Dwi Bayu
JURNAL ILMIAH EDUNOMIKA Vol. 8 No. 2 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i2.13176

Abstract

The objective of this study is to examine the impact of audit quality, auditor turnover, and operational complexity on the duration of audit reports, with a particular focus on the moderating role of board gender diversity. The research conducted is quantitative in nature and utilizes secondary data. The population under study consists of manufacturing companies that were listed on the IDX between 2019 and 2021. The data collection process employed a purposive sampling technique, utilizing annual financial report data obtained from either the IDX or the company's website. The overall sample size consisted of 276 individuals. The research employed multiple regression analysis and MRA utilizing SPS version 25.0 as the data analysis approach. The findings derived from the conducted tests indicate that there is no significant impact of auditor changes and the complexity of firm operations on audit report lag. However, it is observed that audit quality has a detrimental effect on audit report lag. The moderating effect of board gender diversity on the relationship between audit quality, auditor turnover, and the complexity of firm operations on audit report lag is found to be ineffective Keywords : audit quality, auditor changes, complexity of firm operations, audit report lag, board gender diversity
PENGARUH STRUKTUR MODAL, KINERJA KEUANGAN, DAN PROFITABILITAS TERHADAP HARGA SAHAM DENGAN KEBIJAKAN DEVIDEN SEBAGAI VARIABEL MODERASI Noor Adiba, Dira Rosyida; Bayu Bawono, Andy Dwi
JURNAL ILMIAH EDUNOMIKA Vol. 9 No. 1 (2025): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v9i1.16250

Abstract

This study aims to determine the influence of capital structure, financial performance, and profitability on stock prices with dividend policy as a moderating variable. The sata from this study uses annual reports from the infrastructure sector listed on the Indonesian Stock Exchange (IDX) in 2021-2023. Sixteen companies that fit the sample criteria were included in this study, which used the purposive sampling method for data collecting. To determine the impact of the independent and moderating variable on the dependent variable, the data analysis method employs multiple regression analysis with the SPSS version 25 application. Results of this study explain that profitability on stock prices, while capital structure and financial performance have no effect on stock prices, dividend policy does not moderate the influence of capital structure and financial performance on stock prices.
Pengaruh Struktur Modal, Profitabilitas, Dan Likuiditas Terhadap Nilai Perusahaan Dengan Leverage Sebagai Variabel Moderasi (Studi Empiris Pada Perusahaan Manufaktur Sektor Konsumsi Yang Terdaftar Di Bursa Efek Indonesia 2021-2023) Winda Nur Satiti; Andy Dwi Bayu Bawono
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 6 (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.v7i6.8396

Abstract

This study aims to analyze the effect of capital structure, profitability, and liquidity on firm value with leverage as a moderating variable in consumer sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period. The research method used is a quantitative approach with secondary data in the form of company financial reports obtained through the official IDX website. The data analysis technique uses multiple linear regression and moderated regression (Moderated Regression Analysis/MRA). The results of the study indicate that capital structure has a significant effect on firm value. However, profitability and liquidity do not have a significant effect on firm value. Furthermore, leverage is unable to moderate the relationship between capital structure, profitability, or liquidity on firm value. This finding indicates that in the context of consumer sector manufacturing companies in Indonesia, leverage does not act as an effective moderating variable, and only capital structure is proven to affect firm value during the observation period.
Analisis Pengaruh Profitabilitas, Likuiditas, dan Struktur Aset Terhadap Struktur Modal Perusahaan dengan Ukuran Perusahaan Sebagai Variabel Moderasi: Studi Empiris pada Perusahaan Manufaktur Sub Sektor Industri yang Terdaftar di Bursa Efek Indonesia Tahun 2021-2023 Indah Wahyuni; Andy Dwi Bayu Bawono
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 7 (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.v7i7.9111

Abstract

This study aims to analyze the effect of profitability, liquidity, and asset structure on the capital structure of manufacturing companies in the industrial subsector listed on the Indonesia Stock Exchange during the period 2021-2023, as well as to examine the role of company size as a moderating variable in these relationships. The purposive sampling method was used to select a representative research sample. The data were analyzed using multiple regression and Moderated Regression Analysis (MRA). The results show that profitability and liquidity have a significant effect on the company’s capital structure, while asset structure does not have a significant impact. Furthermore, company size does not moderate the influence of profitability, liquidity, or asset structure on capital structure. This study indicates that internal factors such as profitability and liquidity are the main determinants in forming the capital structure of manufacturing companies, whereas company size neither strengthens nor weakens these relationships.
Pengaruh Dewan Direksi, Komite Audit, Coprorate Social Responsibility dan Komisaris Independen Sebagai Variabel Moderasi Terhadap Kinerja Keuangan Perusahaan Ilham Mukti Prayoga; Andy Dwi Bayu Bawono
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 7 (2025): 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.v6i7.9283

Abstract

This study aims to obtain empirical evidence regarding the influence of the board of directors, audit committee, and corporate social responsibility on company financial performance, and to examine whether independent commissioners can moderate these relationships. The object of this research is companies listed in the Jakarta Islamic Index 30 (JII 30) during the 2013–2021 period. The sampling technique used was purposive sampling with a total of 62 company data samples. The data analysis method used multiple linear regression and moderation regression analysis. The results show that the board of directors has a significant influence on financial performance, while the audit committee and corporate social responsibility do not. Independent commissioners are proven to moderate the influence of the board of directors and audit committee on financial performance but are not able to moderate the effect of corporate social responsibility on financial performance.
Co-Authors Adhianto, Naura Calista Adhianto Aghitia Kevin Meirza* Agusto, Muhammad Nur Ahmad, Rivaldo Maubi Amalla, Atalia Dezy Andity, Vira Sekar Ayu Annisa, Widya Artrisca Tya Luxviasah Atalia Dezy Amalla Banu Witono Banu Witono Banu Witono, Banu Cahya Fahma Arrosyid Conteh, Abdul Devi Afriantari Puspa Putri Dianti, Prima Mei Dila Nur Aisyah Diyah Nurhidayati Edelwais, Monica Elga Agripta Aribowo Elvia Ivada Elvia Ivada Enggar Pratiwi, Enggar Erma Setiawati Fadhilah, Faisa Nur Fahri Indrajati Fakhriyah, Ananda Laili Fauzan . Ghaida Tyarna, Amira Happy Purbasari Heppy Purbasari Ihwan Susila Ilham Mukti Prayoga Ilham Mukti Prayoga Imam Thohari Indah Wahyuni Indrastanti, Sri Retno Krisna Rendi Awalludin Kurnia Rina Ariani Kusuma Wijayanto, Kusuma Lintang Kurniawati Luxviasah, Artrisca Tya M. Sholahuddin Marcelia, Rossa Meirza*, Aghitia Kevin Mila Ramadhanti Moechamad Nasir, Moechamad Muhammad Abdul Aris Mujiyati Mujiyati Mujiyati Mustofa Mustofa Mustofa, M Muthiatulloh, Maryam Dzakiyah Muuna, Adellya Nihayatul Nadia Shofiatun Jannah Nafisah, Aura Fitria Narda, Anya Cetta Nindi Saputri Noer Sasongko Noor Adiba, Dira Rosyida Nur Rohmah Hidayati Nur Rohmah Hidayati, Nur Rohmah Nurhidayati, Diyah Nursiam Nursiam Nursiam Nursiam Nursiam Nursiam, Nursiam Nursoleha, Eva Nurwidayanti, Tri Ovi Itsnaini Ulynnuha Permatasari, Qisthoni Pratama, Sri Adi Purbasari, Happy Ramadhanti, Mila Rangga Handika Rina Trisnawati Rivaldo Maubi Ahmad Rizky Nirmalasari Rucika Dewi Febriyanti Safitri, Nur Septiyana Sari, Tasya Arum Sherina Arum Pamukti Shinta Permata Sari Shinta Permata Sari Sri Retno Indrastanti Sri Wahyuni Sri Wahyuni Sri Wahyuni Sujatmiko, Fajar Susanti Susanti Syabila, Puspa Intan Shal Syahrina Noormala Dewi, Syahrina Noormala Tri Nurwidayanti Triyono Utami, Setiyawati Budi Wafa Khairani Wafiatun Mukharomah Wahyu Utami, Wahyu Wahyudi, Luki Eko Widi Dian Istiningsih Winda Nur Satiti Wulandari, Risma Ayunda Yuliandari, Amanda Yusuf Rahmatullah Zulfikar Zulfikar Zulfikar