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All Journal Indonesian Journal of Business and Entrepreneurship (IJBE) Jurnal Aplikasi Bisnis dan Manajemen (JABM) E-Journal International Research Journal of Business Studies (E-Journal) Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Journal of Humanities and Social Studies MAGMA : JURNAL MAGISTER MANAJEMEN Jurnal Ilmu Sosial Indonesia (JISI) Journal of Applied Accounting And Business (JAAB) Jurnal Akuntansi Keuangan dan Bisnis International Journal Administration, Business & Organization International Research Journal of Business Studies Jurnal Cendekia Ilmiah
Hardiyanto, Arief Tri
Universitas Pakuan
Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Physics Social Sciences

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Ownership and Determinants Capital Structure of Public Listed Companies in Indonesia: a Panel Data Analysis Hardiyanto, Arief Tri; Achsani, Noer Azam; Sembel, Roy; Maulana, Tb. Nur Ahmad
International Research Journal of Business Studies Vol. 6 No. 1 (2013): April - July 2013
Publisher : Universitas Prasetiya Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21632/irjbs.6.1.29-43

Abstract

Capital structure is a mix of debts and equities used by a company to finance its investment. Debt offers benefit of tax shield from interest expenses that can be deducted in calculating company income tax. Unfortunately, company can not use debts in unlimited amount because it will lead to risk of bankcrupt. Therefore, company needs to establish a target (unobserved) capital structure which will optimize the value of the firm. The purpose of this study is to investigate the determinant of capital structure and ownership in public listed companies in Indonesia Stock Exchange using Time-Series CrossSection Regression (TSCSREG) and supported with a balanced panel data. Data used are financial statements of 228 public listed companies from group of eight industry sectors. Research finding confirms that tax shield and fixed financial burden are significantly influence the capital structure and state ownership also significantly influence the capital structure of the state owned enterprises.
Pengaruh Independensi Auditor, Fee Audit dan Kompetensi Auditor Terhadap Kualitas Audit Pada Kantor Akuntan Publik : Studi Empiris Pada Kantor Akuntan Publik di Bogor Putri, Hermalia; Hardiyanto, Arief Tri; Iryani, Lia Dahlia
Journal of Applied Accounting And Business Vol. 7 No. 2 (2025): JAAB - Desember 2025
Publisher : LP2M Politeknik Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37338/jaab.v7i2.498

Abstract

This study is to explain the effect of auditor independence, fee audit and auditor competence on audit quality at the Public Accounting Firm (Empirical Study at the Public Accounting Firm in Bogor). This research method uses primary data with convenience sampling method.. With a population of 40 and a sample of 3 (three) KAP. The results of this study based on the test results with the t test show that auditor independence has no effect on audit quality, audit fees have no effect on audit quality and auditor competence has a significant effect on audit quality. The results of the study based on simultaneous testing with the F test show that auditor independence, audit fees and auditor competence have a joint and significant effect on audit quality.
Analysis of Fraud Hexagon Dimensions and Their Effect on Financial Reporting Fraud Using the Beneish M-Score: Evidence from Infrastructure Companies Listed on the IDX (2020–2024) Melani Purnama; Hardiyanto, Arief Tri; Indrayono, Yohanes
International Journal Administration, Business & Organization Vol 6 No 3 (2025): IJABO
Publisher : Asosiasi Ahli Administrasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61242/ijabo.25.569

Abstract

Financial statement fraud poses a major risk to stakeholders as it obscures a firm’s true financial condition, disrupts market efficiency, and weakens corporate governance. This study investigates the determinants of financial statement fraud in Indonesian infrastructure firms listed on the stock exchange by applying the Fraud Hexagon framework, comprising pressure, opportunity, rationalization, capability, ego, and collusion, while incorporating political connections and discretionary accruals as additional factors. Using a quantitative approach with logistic regression on panel data from 2020–2024, the results show that external pressure, financial performance targets, weak monitoring, market outcomes, and political ties significantly increase the likelihood of fraudulent financial reporting. Discretionary accruals also demonstrate a strong association with fraud, indicating managers’ opportunistic earnings manipulation. The findings empirically support the extended Fraud Hexagon framework in the Indonesian context and highlight the reinforcing role of political connections in unethical financial behavior. This study contributes to theory and practice by offering insights for regulators, auditors, and policymakers to strengthen fraud detection and prevention mechanisms.
Transparansi dan Akuntabilitas Transparansi dan Akuntabilitas Dalam Proses Pengadaan Barang dan Jasa di Dinas Komunikasi dan Informatika Kabupaten Bogor Yuliarti, Erni; Arief Tri Hardiyanto; Hendro Sasongko
International Journal Administration, Business & Organization Vol 7 No 1 (2026): IJABO
Publisher : Asosiasi Ahli Administrasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61242/ijabo.26.593

Abstract

Based on the Supreme Audit Agency (BPK) report, procurement of goods and services in Bogor Regency still faces challenges, including limited public information access and weak independent oversight. These issues contributed to the regional government’s Qualified Opinion (WDP), driven by unclear management of BOS-related expenditures, non-compliant allowance for doubtful accounts, and high short-term liabilities. This study analyzes the implementation of transparency and accountability principles in the procurement process at the Department of Communication and Informatics of Bogor Regency. Using a qualitative descriptive approach, data were collected through open and closed questionnaires, in-depth interviews, and document analysis, and analyzed using the Miles and Huberman interactive model. The findings indicate that transparency through the Electronic Procurement Service (LPSE) system has been implemented adequately; however, challenges persist in data integration, documentation quality, and internal monitoring. Accountability efforts through reporting and auditing are evident but constrained by limited human resource competence, the absence of measurable accountability mechanisms, and weak multi-layered oversight. The study underscores the need for integrated digital data management, capacity building for procurement personnel, and stronger oversight systems to enhance transparency and accountability in public procurement.
The Effect of Profitability and Company Size on Audit Delay With Auditor Reputation as Moderation for Banking Companies Enok Rusmanah; Alifia Putri Salimah; Arief Tri Hardiyanto
Jurnal Akuntansi Keuangan dan Bisnis Vol 18 No 1 (2025): Jurnal Akuntansi Keuangan dan Bisnis
Publisher : Politeknik Caltex Riau

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

Abstract

This study aims to investigate the effect of profitability and company size on audit delay, with auditor reputation acting as a moderating variable. It utilizes secondary data from the financial statements of banking companies listed on the Indonesia Stock Exchange from 2020 until 2024. The analysis employs a verification method, using an explanatory survey as the sampling technique. Using 135 observational data points of banking companies, the study employed multiple regression analysis and moderated regression analysis. The results indicate that profitability and company size affect audit delay in banking companies both partially and simultaneously. Further, auditor reputation moderates the relationship between profitability and audit delay, but not the relationship between company size and audit delay. Hence, this study provides empirical evidence on factors that determine the audit delay, which is moderated by auditor reputation, specifically for banking companies.
Co-Authors A. Faroby Falatehan Achmad Rizki Alifia Putri Salimah Bertus, Stefan Michael Benyamin Dwi Kurniawan, Dwi Enok Rusmanah Erika Putri Cempakasari Erliza Noor Firman Ferdian Hari Gursida Hendro Sasongko Herdiyana, Herdiyana Idrus, Yudi Avalon Idrus, Yudi Avalon Indrayono, Yohanes Islamiati, Dian Lakonardi Nurraditya Lia Dahlia Iryani Lukytawati Anggraeni Maulana, Nurnita Hayatun Maulana, Tb. Nur Ahmad Melani Purnama Muhammad Aldiansyah Muhammad Firdaus Putri, Hermalia Rahman, Dedy Risty Kartika Febrianty Roy Sembel Shabrina, Hafiyya Siddik, Ibnu Stefan Michael Benyamin Bertus Tanti Novianti Yuliarti, Erni