Article Per Year (5 Year)
p-Index From 2020 - 2025
3.86
P-Index
This Author published in this journals
All Journal Riset Akuntansi dan Keuangan Indonesia Journal of Economic, Bussines and Accounting (COSTING) Journal of Islamic Economic Laws SEIKO : Journal of Management & Business EQIEN - JURNAL EKONOMI DAN BISNIS Jurnal MEBIS (Manajemen dan Bisnis) Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Revenue : Jurnal Ilmiah Akuntansi Jurnal Bina Bangsa Ekonomika Economic Reviews Journal Review of Accounting and Business Innovative: Journal Of Social Science Research E-Prosiding Seminar Nasional Manajemen dan Akuntansi STIE Semarang (SENMAS) Riset Akuntansi dan Keuangan Indonesia Prosiding Seminar Nasional Ilmu Sosial dan Teknologi (SNISTEK) Journal of Islamic Economic Laws
Agus Endro Suwarno
Universitas Muhammadiyah Surakarta
Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

Published : 41 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 41 Documents
Search

 1   2   3   4   5 
PENGARUH DANA PIHAK KETIGA, LDR, ROA, DAN ROE TERHADAP JUMLAH PENYALURAN KREDIT Intan Yunnyarti Permatasari; Agus Endro Suwarno
Eqien - Jurnal Ekonomi dan Bisnis Vol 11 No 04 (2022): EQIEN- JURNAL EKONOMI DAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi DR KH EZ Mutaqien

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34308/eqien.v11i04.1273

Abstract

This study aims to determine the effect of Third Party Funds, LDR, ROA, and ROE on the amount of lending in all commercial banks listed on the IDX for the period 2013-2018. The population in this study were all commercial banks listed on the IDX for the period 2013-2018. The data collection technique in this study used a documentation study. To analyze the research using the Multiple Linear Regression analysis method assisted by the SPSS 17 program. The results of the study prove that third party funds, LDR, ROA and ROE simultaneously affect the amount of credit disbursement. the results of the coefficient of determination test (R2) obtained a value of 69.9% of the independent variables affect the distribution of commercial bank loans and the remaining 30.1% is influenced by other variables not examined in this study.
Effect of Profitability, Business Size, and Institutional Ownership on Business Value with Capital Structure as a Moderating Variable (Empirical Study on Food and Beverage Companies Listed on The Indonesia Stock Exchange for The 2017-2020 Period) Atwal Arifin; Siti Fauziah; Agus Endro Suwarno
Riset Akuntansi dan Keuangan Indonesia Vol 7, No 2 (2022): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v7i2.20408

Abstract

The purpose of this study is to analyze the effect of profitability, firm size and institutional ownership on firm value with capital structure as a moderating variable in food and beverage companies listed on the Indonesia Stock Exchange of the period of 2017 – 2020. The sampling method in this study is purposive sampling, where 48 companies were selected as the sample. The data processing technique in this study uses multiple regression analysis using the IBM SPSS Statistics 25 program. The results of this study show that profitability has an effect on firm value, firm size has no effect on firm value, and institutional ownership has no significant effect on firm value. Capital structure can moderate profitability with firm value, but cannot moderate firm size and institutional ownership.
PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN PERUSAHAAN STUDI PADA PERUSAHAAN MANUFAKTUR TERDAFTAR DI BEI TAHUN 2017-2019 Ester Kusuma Wardani; Agus Endro Suwarno
E-Prosiding Seminar Nasional Manajemen dan Akuntansi STIE Semarang (SNMAS) Vol 2 No 1 (2021): Seminar Nasional Pertumbuhan Ekonomi 2021 - Ekonomi Kreatif dan UMKM
Publisher : STIE Semarang

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

Abstract

Abstrak Penelitian ini bertujuan untuk mengetahui pengaruh Proporsi Dewan Komisaris Independen, Kepemilikan Manajerial dan Kepemilikan Publik terhadap kinerja keuangan perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia Tahun 2017-2019. Metode pengambilan sampel menggunakan teknik purposive sampling diperoleh sebanyak 126 populasi. Uji yang digunakan dalam penelitian ini adalah Analisis Regresi Berganda, Uji T, Uji F Dan Uji Koefisien Determinasi. Hasil penelitian menunjukan Dewan Komisaris Independen tidak berpengaruh, Kepemilikan Manajerial berpengaruh dan Kepemilikan Publik tidak berpengaruh terhadap kinerja keuangan perusahaan Abstract This study aims to determine the effect of the Independent Board of Commissioners, Managerial Ownership and Public Ownership on the financial performance of manufacturing companies listed on the Indonesia Stock Exchange 2017-2019. The sampling method using purposive sampling technique obtained 162 populations. The test used in this research is the Classical Assumption Test, Multiple Regression Analysis, T Test, F Test and the Coefficient of Determination Test. The results showed that the independent board of commissioners had no effect, managerial ownership had an effect and public ownership had no effect on the company's financial performance.
Peran Kepemilikan Manajerial dalam Hubungan Antara Tingkat Utang, Siklus Operasi, dan Ukuran Perusahaan Terhadap Persistensi Laba Surya Asih Pratiwi; Agus Endro Suwarno
Innovative: Journal Of Social Science Research Vol. 4 No. 3 (2024): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v4i3.10320

Abstract

This research aims to analyze the effect of debt level, operating cycle, and firm size on earnings persistence with managerial ownership as a moderating variable in consumer goods companies listed on the Indonesia Stock Exchange in 2020 – 2022. The data used in this study are data secondary with the sampling technique using purposive sampling based on certain criteria so that 53 companies were selected as research samples. Data analysis used multiple linear regression analysis using SPSS 25. The result showed that debt level and operating cycle had an effect on earnings persistence, while firm size had no effect on earnings persistence. Debt level, operating cycle, and firm size moderated by managerial ownership have no effect on earnings persistence.
Pengaruh Profitabilitas, Leverage, Kepemilikan Institusional Dan Struktur Aset Terhadap Harga Saham Fanisa Maharani Bay; Agus Endro Suwarno
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 3 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i3.9832

Abstract

This study aims to analyze the effect of profitability, leverage, institutional ownership, and asset structure on stock prices in manufacturing companies for the period 2020-2022. The population in this study used manufacturing companies listed on the Indonesia Stock Exchange (IDX). A total of 228 samples were collected using purposive sampling method. The data analysis method in this study is multiple linear regression. The results showed that profitability has a significant impact on stock prices, as indicated by a sig value of 0.000 <0.05. Leverage has no significant effect on stock prices, as indicated by a sig value of 0.846> 0.05. Institutional ownership has a significant effect on stock price, as indicated by a sig value of 0.038 < 0.05. Asset structure has no significant effect on stock price, as indicated by a sig value of 0.200 > 0.05.
Pengaruh Likuiditas, Leverage, Profitabilitas dan Kepemilikan Manajerial Terhadap Nilai Perusahaan: Studi Empiris pada Perusahaan Manufaktur yang Terdaftrar di BEI Tahun 2020-2022 Izzat El-Maula Pangesti Syafi'i; Agus Endro Suwarno
Economic Reviews Journal Vol. 3 No. 2 (2024): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v3i2.418

Abstract

A company will always strive to achieve its goals, for example long-term goals such as the ability to increase company value. Indrarini (2019: 3) defines company value as an investor's vision of the manager's success rate in managing the company's assets entrusted to him which is often associated with stock prices. The sampling technique in this study used purposive sampling method. The data collection method in the study is the annual financial report documentation method (annuar report). This study uses a type of quantitative research, the data used in the research is secondary data obtained by taking through the annual report of each manufacturing company which can be accessed through the company's official website. Liquidity has no effect on firm value, the high level of liquidity causes a decrease in firm value. Leverage affects firm value, companies with low leverage levels can increase firm value. Profitability has no effect on firm value, excessive inventory may have low profitability. Managerial ownership has no effect on firm value, the results of this study contradict agency theory.
Does Financial Literacy and Attitudes Influence Financial Management Behavior in The MSME'S Sector? Fauzan; Fadya Almira; Erma Setiawati; Agus Endro Suwarno
Riset Akuntansi dan Keuangan Indonesia Vol. 8 No. 3 (2023): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v8i3.4319

Abstract

Financial management behavior is considered to be one of the essential concepts in economics, such US allocation of financial resources and utilization This study aims to analyze the effects of financial literacy, financial attitudes, and the use of finance resources. and income on financial management behavior (case studies on MSMEs in the trade sector in Surakarta). This study used a quantitative approach method. The sampling technique used in this study was purposive sampling with 90 MSMEs business owners who are engaged in trade with food & beverage, fashion, and grocery businesses. The source used was primary data by deploying questionnaires that were then analyzed using multiple linear regression analysis with IBM SPSS Statistics 26 software. Based on the results of the data processing conducted, the result that financial literacy variables have a significant effect on financial management behavior, financial attitudes have no effect on financial management behavior, and income has a significant effect on financial management behavior. With good financial management behavior will help MSMEs actors in preparing short-term and long-term financial planning and can be responsible for financial management of money and assets that are considered productive.
Pengaruh Likuiditas, Leverage, Dan Komite Audit Terhadap Nilai Perusahaan Dengan Profitabilitas Sebagai Variabel Moderasi Rasyid, Rachman Nur; Suwarno, Agus Endro
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 5 No. 1 (2024): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v5i1.4129

Abstract

Nilai perusahaan, likuiditas, leverage, dan komite audit merupakan rasio dalam pengambilan keputusan investor dengan menambahkan rasio profitabilitas dapat menjadi indikator memperkuat atau memperlemah rasio-rasio tersebut. Sehingga investor dapat membuat keputusan dalam berinvestasi pada perusahaan yang mana baik jangka panjang atau jangka pendek. Tujuan dari penelitian ini adalah untuk mengetahui pengaruh dari likuiditas, leverage dan komite audit terhadap nilai perusahaan dengan profitabilitas sebagai variabel moderasi. Berdasarkan data yang diambil dari laporan keuangan perusahaan real estate dan property di Bursa Efek Indonesia tahun 2020-2022. Teknik pengambilan sampel yang digunakan pada penelitian ini adalah purposive sampling. Populasi yang digunakan peneliti berasal dari data sekunder dari 78 perusahaan real estate pada Bursa Efek Indonesia. Alat analisis yang digunakan oleh peneliti berupa analisis statistik deskriptif, uji asumsi klasik, analisis regresi linear berganda dan uji hipotesis. Hasil penelitian memberikan bukti bahwa leverage dan komite audit berpengaruh terhadap nilai perusahaan serta profitabilitas dapat memoderasi leverage terhadap nilai perusahaan, sedangkan likuiditas tidak berpengaruh terhadap nilai perusahaan serta profitabilitas tidak dapat memoderasi likuiditas dan komite audit terhadap nilai perusahaan.
Pengaruh Kepemilikan Publik, Profitabilitas, Ukuran Perusahaan, Dan Leverage Terhadap Ketepatan Waktu Penyampaian Laporan Keuangan Tarisa, Rahma; Suwarno, Agus Endro
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 5 No. 1 (2024): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v5i1.4156

Abstract

Penelitian ini bertujuan untuk menguji pengaruh Kepemilikan Publik, Profitabilitas, Ukuran Perusahaan, dan Leverage terhadap Ketepatan Waktu Penyampaian Laporan Keuangan pada Perusahaan Manufaktur Sub Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2020-2022.  Pengujian ini dilakukan terhadap 57 perusahaan selama 3 tahun. Ketepatan waktu dalam penelitian ini menggunakan variabel dummy. Pada penelitian ini, teknik yang diterapkan dalam mengambil sampelnya adalah dengan menggunakan metode purposive sampling sesuai dengan kriteria yang sudah ditentukan. Sumber data yang digunakan dalam penelitian adalah menggunakan data sekunder. Metode analisis data yang digunakan dalam penelitian ini menggunakan statistik deskriptif, analisis regresi logistik dan uji hipotesis dengan menggunakan SPSS 21. Dengan hasil penelitian menunjukkan bahwa kepemilikan publik berpengaruh terhadap ketepatan waktu penyampaian laporan keuangan, profitabilitas tidak berpengaruh terhadap ketepatan waktu penyampaian laporan keuangan, ukuran perusahaan berpengaruh terhadap ketepatan waktu penyampaian laporan keuangan dan leverage berpengaruh terhadap ketepatan waktu laporan keuangan.  
PENGARUH UKURAN PERUSAHAAN, LEVERAGE, KUALITAS AUDIT DAN OPINI AUDIT TERHADAP AUDIT REPORT LAG (PADA PERUSAHAAN SEKTOR BARANG KONSUMEN NON-PRIMER SUBSEKTOR PERDAGANGAN RITEL Pratiwi, Nelysa Farayoga Sriya; Suwarno, Agus Endro
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 5 No. 1 (2024): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v5i1.411

Abstract

This study aims to examine the effect of company size, leverage, audit quality and audit opinion on audit report lag in non-primary consumer goods sector companies in the retail trade subsector listed on the Indonesia Stock Exchange in 2019-2022. This research uses quantitative data. The sampling technique was carried out by purposive sampling method, which resulted in 51 samples. The tests carried out in this study were multiple linear regression tests with the SPSS test tool. The results of this study indicate that simultaneously company size, leverage, audit quality and audit opinion have no effect on audit report lag. Partially, the audit quality variable has an effect on audit report lag. Meanwhile, company size, leverage and audit opinion have no effect on audit report lag
Co-Authors Adinda Sekar Ayu Nur Aini Afifah, Ikrimah Muna Abir Anantyasari, Malta Anggraini, Yayi Bely Arfan Ikhsan Arfan Ikhsan, Arfan Asri, Nuraini Binti Atwal Arifin Atwal Arifin, Atwal Chabibatul Mu&#039;awanah Dewita Puspawati Eny Kusumawati Eny Kusumawati Erma Setiawati Ester Kusuma Wardani Fadya Almira Fanisa Maharani Bay Fauzan Fernandaningky Dewi Rahiliya Ikhda Choeru Tunisa Intan Yunnyarti Permatasari Izzat El-Maula Pangesti Syafi'i Juniarti A. S., Titis Luh Putu Ratna Sundari Malta Anantyasari Maulana, Firnanda Farhan Mawaddah, Nadaul Muh Nashiruddin Mutiara Azisah Mu’awanah, Chabibatul Nova Anggya Prestiana Nuraini Binti Asri Pratiwi, Nelysa Farayoga Sriya Rahiliya, Fernandaningky Dewi Raja Fikri Ilham Rasyid, Rachman Nur Siti Fauziah Siti Fauziah Suhartiningsih Suhartiningsih Sularmi Sularmi Surya Asih Pratiwi Suyatmin Suyatmin Suyatmin Suyatmin, Suyatmin Tania Ilu Anastasia Tarisa, Rahma Titis Juniarti A. S. Yayi Bely Anggraini