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Pengendalian Intern dalam Sistem Informasi Akuntansi Berbasis Komputer Agus Endro Suwarno
Riset Akuntansi dan Keuangan Indonesia Vol 3, No 1 (2004): Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v3i1.3477

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Manfaat Informasi Rasio Keuangan dalam Memprediksi Perusahaan Laba (Studi Empiris terhadap Perusahaan Manufaktur Go Publik di Bursa Efek Jakarta) Agus Endro Suwarno
Riset Akuntansi dan Keuangan Indonesia Vol 3, No 2 (2004): Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v3i2.3599

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Efektifitas Evaluasi Potensi Pajak Daerah Sebagai Sumber Pendapatan Asli Daerah Agus Endro Suwarno; Suhartiningsih Suhartiningsih
Riset Akuntansi dan Keuangan Indonesia Vol 7, No 2 (2008): Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v7i2.2615

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Audit Fee, Audit Tenure, Auditor’s Reputation, and Audit Rotation on Audit Quality Agus Endro Suwarno; Yayi Bely Anggraini; Dewita Puspawati
Riset Akuntansi dan Keuangan Indonesia Vol 5, No 1 (2020): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v5i1.10678

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This study aimed to examine the effect of audit fee, audit tenure, audit rotation and auditor reputation on the audit quality in food and beverage companies listed in Indonesian Stock Exchange of 2014-2018. Population of the research is 90 food an beverage companies listed in Indonesian Stock Exchange of 2014-2018. Sample was taken by using purposive sampling, namely sampling with certain consideration. Based on the criteria, data sample of 104 food and beverage companies for period of three years were obtained, so that sample was 49 data. The data was analyzed by using descriptive statistic analysis and logistic regression analysis. The result shows that audit fee, audit tenure, audit rotation and auditor reputation have no influences to the audit quality. Keywords: audit fee, audit tenure, audit rotation, auditor reputation, audit quality
Analisis Kinerja Pemerintah Daerah dalam Menghadapi Otonomi Daerah Ditinjau Aspek Keuangan (Studi Empiris pada Wilayah Karesidenan Surakarta) Sularmi Sularmi; Agus Endro Suwarno
Riset Akuntansi dan Keuangan Indonesia Vol 5, No 1 (2006): Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v5i1.3701

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Rasio Keuangan Sebagai Prediksi Kegagalan pada Bank Umum Swasta Nasional Non Devisa di Indonesia Titis Juniarti A. S.; Agus Endro Suwarno
Riset Akuntansi dan Keuangan Indonesia Vol 4, No 1 (2005): Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v4i1.3582

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Earnings Management on Firm Value, Audit Quality, and Managerial Ownership as Moderating Variables Agus Endro Suwarno; Fernandaningky Dewi Rahiliya; Eny Kusumawati
Riset Akuntansi dan Keuangan Indonesia Vol 6, No 2 (2021): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v6i2.16452

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This study aims to analyze the influence of earnings management on firm value with audit quality and managerial ownership as moderating variables. The population of this study was companies included on the LQ45 index during the 2015-2019 period. The sample was determined by the purposive sampling technique, and it obtained 85 sample companies. This research employed statistical analysis by regression analysis with moderating variables. This study revealed that earnings management affected firm value. Managerial ownership could moderate the relationship between earnings management and firm value. Meanwhile, audit quality could not moderate the relationship between earnings management and firm value.
Review Atas Earning Manajemen dan Implikasinya dalam Standar Setting Suyatmin Suyatmin; Agus Endro Suwarno
Riset Akuntansi dan Keuangan Indonesia Vol 1, No 2 (2002): Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v1i2.3569

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PENGARUH GOOD CORPORATE GOVERNANCE DAN LEVERAGE TERHADAP NILAI PERUSAHAAN Yusti La Batta; Agus Endro Suwarno
TRILOGI ACCOUNTING & BUSINESS RESEARCH Vol 3, No 1 (2022)
Publisher : Universitas Trilogi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (341.62 KB) | DOI: 10.31326/tabr.v1i1.1236

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The firm value is a condition that has been achieved by a company and the firm value as a public trust and image of the company. The purpose of this study was to examine the effect of good corporate governance and it is effect on firm value empirical studies on automotive and component companies listed on the Indonesia Stock Exchange (IDX) in 2015-2020. The population used in study were companies and components listed on the Stock Exchange Indonesia (IDX) in 2015-2020. The type of data in this study is secondary data obtained from www.idx.co.id. The sampling method was purposive sampling according to the specified criteria. The number of samples collected was 57 samples. With 33 outliers it becomes 57 samples. So that only 12 companies are used that meet the criteria. The data that has been collected is analysed using data analysis first carried out by testing classical assumption then testing hypotheses. Classical assumption in this study using normality test, multicolinearity test, autocorrelation test and heteroscedastiscity test, while hypothesis testing uses multiple linear regression analysis with t test, f test and coefficient of determination test. The result of this study indicate that the audit commite variable affects the firm value while board of directors, managerial ownership, independent board of commissioners and leverage has no effect on firm value.
Relevance Of Islamic Banking In Indonesia To The Muamalah System Of The Prophet And The Caliph Malta Anantyasari; Agus Endro Suwarno; Muh. Nashirudin; Chabibatul Mu'awanah; Nuraini Binti Asri
Journal of Islamic Economic Laws Vol 5, No 2: July 2022
Publisher : Muhammadiyah University Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/jisel.v5i2.17657

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The emergence of Islamic banks in Indonesia today is increasingly mushrooming. This is inseparable from the role of the number of Muslim populations in Indonesia who want an Islamic economic and banking system that is far from usury. The Islamic banking system has been exemplified by the Prophet Muhammad and his companions in the past and this has become the basis or foundation for the establishment of Islamic banks. But in reality in Indonesia, the relevance of the Islamic banking system is less attractive. This research is a descriptive qualitative research, using library research method. The purpose of this study is to examine the practice of Islamic banking as exemplified at the time of the Prophet Muhammad SAW and to see the relevance and development of Islamic banking practices in Indonesia. The conclusion of this study is that the model of banking services, products and activities exemplified by the Prophet is still used in the Islamic banking system in Indonesia, but in fact there are many Islamic bank practices that deviate and are not in accordance with Sharia rules.