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All Journal Jurnal Akuntansi Multiparadigma KEUNIS Owner : Riset dan Jurnal Akuntansi Jurnal Cahaya Mandalika
Agus Dwianto
Universitas Muhammadiyah Surakarta
Humanities Economics, Econometrics & Finance Languange, Linguistic, Communication & Media

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Moderasi Komite Audit Sebagai Peredam Kecurangan Pelaporan Keuangan Agus Dwianto; Diana Puspitasari; Erma Setiawati
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 1 (2024): Artikel Riset Januari 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i1.1899

Abstract

Financial statement manipulation is a form of fraud that can lead to losses in a company's performance. This study aims to assess the influence of factors in detecting fraudulent corporate financial statements. The research focuses on manufacturing companies listed on the Indonesia Stock Exchange for the period 2017 to 2021. The dependent variable used in this study is fraudulent financial reporting. The independent variables include pressure (comprising financial targets, financial stability, and external pressure), opportunity (comprising ineffective supervision and industry nature), rationalization (comprising auditor turnover and rationalization), competence (measured by director turnover), and arrogance (measured by the frequency of CEO photo appearances). Additionally, the Audit Committee is used as a moderating variable. The test results indicate that financial targets have a significant negative impact on fraudulent financial reporting, while financial stability has a significant positive influence. However, external pressure, ineffective supervision, industry nature, auditor turnover, rationalization, director turnover, and the frequency of CEO photo appearances do not significantly affect fraudulent financial reporting. The implications of this research highlight the importance for companies to carefully monitor and manage their financial targets to avoid fraudulent practices in financial reporting. Furthermore, the role of the Audit Committee in overseeing financial statements needs to be strengthened to mitigate the risk of fraud. The research methodology employed in this study involves panel data regression analysis to examine the influence of the mentioned variables on fraudulent financial reporting.
Perbandingan Pengaruh Globalisasi terhadap Pembagian Pendapatan: Analisis Komparatif antara Negara Maju dan Berkembang Agus Dwianto; Nina Suherman; Evi Astuti Handayani; Aden Sutiapermana; Loso Judijanto
Jurnal Cahaya Mandalika ISSN 2721-4796 (online) Vol. 3 No. 2: Jurnal Cahaya Mandalika
Publisher : Institut Penelitian Dan Pengambangan Mandalika Indonesia (IP2MI)

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Abstract

Artikel ini bertujuan untuk menyelidiki perbandingan pengaruh globalisasi terhadap pembagian pendapatan antara negara maju dan berkembang. Dalam konteks globalisasi ekonomi yang semakin meningkat, pergeseran struktur ekonomi dan distribusi pendapatan menjadi perhatian utama dalam menganalisis dampaknya. Penelitian ini memanfaatkan metode analisis komparatif untuk membandingkan pengaruh globalisasi pada pembagian pendapatan di negara maju dan berkembang. Melalui pengumpulan data dari berbagai sumber internasional dan penggunaan indikator pembagian pendapatan yang relevan, studi ini mencoba mengidentifikasi pola yang muncul dalam kaitannya dengan globalisasi. Temuan utama mencakup perbedaan signifikan dalam dampak globalisasi terhadap ketidaksetaraan pendapatan di antara kedua kelompok negara. Negara maju cenderung mengalami peningkatan pendapatan bersih, sementara negara berkembang mungkin menghadapi tantangan distribusi pendapatan yang lebih besar. Analisis mendalam terhadap faktor-faktor yang mempengaruhi respons berbagai negara terhadap globalisasi juga dipersembahkan dalam artikel ini. Faktor-faktor seperti kebijakan ekonomi, tingkat perkembangan infrastruktur, dan karakteristik sektor ekonomi lokal memainkan peran kunci dalam menentukan apakah suatu negara akan mendapatkan manfaat maksimal atau menghadapi risiko ketidaksetaraan yang lebih besar akibat globalisasi. Penelitian ini memberikan wawasan yang lebih baik tentang kompleksitas dampak globalisasi terhadap pembagian pendapatan, memberikan kontribusi pada pemahaman kita tentang tantangan dan peluang yang dihadapi negara maju dan berkembang dalam mengelola proses globalisasi ekonomi saat ini.
PENGARUH FRAUD DIAMOND TERHADAP FRAUDULENT FINANCIAL REPORTING Agus Dwianto; Erma Setiawati; Diana Puspitasari; Nurlita Arum S
KEUNIS Vol 12, No 1 (2024): JANUARY 2024
Publisher : Finance and Banking Program, Accounting Department, Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/keunis.v12i1.5064

Abstract

The objective of this study is to determine the influence of pressure (financial targets, financial stability, and external pressure), opportunities (industry characteristics and ineffective monitoring), opportunities (auditor turnover and rationalization), and capabilities on Fraudulent Financial Reporting in Manufacturing Companies listed on the Indonesia Stock Exchange from 2017 to 2021. The research approach employed a quantitative method, namely utilizing panel data regression analysis, with the assistance of Eviews 9.0 software. Financial objectives have a positive and significant influence on misleading financial reporting. Financial stability, rationalization, and poor monitoring have a significant negative impact on inaccurate financial reporting, while external pressure, industry type, auditor turnover, and capability do not have a significant influence on inaccurate financial reporting. In subsequent research, it is expected to include a greater number of independent variables and a larger sample size in order to yield more robust research findings.
APAKAH AKUNTANSI LINGKUNGAN BERKONTRIBUSI TERHADAP FAKTOR INTERNAL DAN NILAI PERUSAHAAN? Agus Dwianto; Triyono Triyono; Banu Witono; Fatchan Achyani
Jurnal Akuntansi Multiparadigma Vol 14, No 3 (2023): Jurnal Akuntansi Multiparadigma (Desember 2023 - April 2024)
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jamal.2023.14.3.43

Abstract

Abstrak – Apakah Akuntansi Lingkungan Berkontribusi terhadap Faktor Internal dan Nilai Perusahaan?Tujuan Utama – Penelitian ini bertujuan menginvestigasi peran akuntansi lingkungan terhadap Faktor internal dan nilai perusahaan.Metode – Penelitian ini menggunakan metode regresi linier berganda. Perusahaan manufaktur yang terdaftar di BEI untuk periode 2019-2022 merupakan sampel penelitian.Temuan Utama – Struktur modal, pertumbuhan perusahaan, serta keputusan investasi yang optimal dapat mengurangi risiko keuangan, menarik investasi, dan meningkatkan nilai perusahaan. Meskipun demikian, profitabilitas dan deviden tinggi tidak selalu langsung meningkatkan nilai perusahaan. Pada sisi lainnya, pengungkapan lingkungan yang baik menunjukkan komitmen perusahaan terhadap keberlanjutan dan tanggung jawab sosial.Implikasi Teori dan Kebijakan – Hasil penelitian ini memperkuat teori legitimasi serta mendukung konsep triple bottom line. Pada aspek praktik, penelitian ini merekomendasikan perusahaan untuk mengintegrasikan prinsip keberlanjutan dan tanggung jawab lingkunganKebaruan Penelitian - Kebaruan penelitian ini terletak pada penekanan terhadap peran moderasi akuntansi lingkungan dalam pengaruh faktor internal dan nilai perusahaan. Abstract - Does Environmental Accounting Contribute to Internal Factors and Firm Value?Main Purpose - This study aims to investigate the role of environmental accounting on internal factors and the value of firms.Method - This study uses multiple linear regression methods. The research sample is manufacturing companies listed on the IDX during 2019-2022.Main Findings - Capital structure, firm growth, and optimal investment decisions can reduce financial risk, attract investment, and increase firm value. However, high profitability and dividends do not always directly increase the firm value. On the other hand, good environmental disclosure shows the company's commitment to sustainability and social responsibility. Theory and Practical Implications - The results of this study strengthen legitimacy theory and support the triple bottom line concept. In terms of practice, this study recommends that companies integrate the principles of sustainability and environmental responsibility.Novelty - This study has novelty lies in the emphasis on the moderating role of environmental accounting in the influence of internal factors and firm value.
Co-Authors Aden Sutiapermana Banu Witono Diana Puspitasari Erma Setiawati Evi Astuti Handayani Fatchan Achyani Loso Judijanto Nina Suherman Nurlita Arum S Triyono Triyono