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Journal : JURNAL AKUNTANSI DAN AUDITING

ANALISIS DETERMINAN GRAPHICAL INFORMATION DISCLOSURE SEBAGAI PENDUKUNG PRINSIP TRANSPARANSI PERUSAHAAN PUBLIK DI INDONESIA Purwanto, Agus
JURNAL AKUNTANSI DAN AUDITING Volume 7, Nomor 1, Tahun 2010
Publisher : Department of Accounting, Faculty of Economics & Business,Diponegoro University, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (781.856 KB) | DOI: 10.14710/jaa.7.1.1-16

Abstract

Managements report the graphical information disclosure toward multi user to decision making.The graphical information disclosure is consist of: sale, revenue, income, equity, asset, liabitity,cash, and expense. This research gets 56 firm that have financial reporting with graphicalinformation disclosure index 49,5%. The research gets result that all of the firm characteristicsdon’t have effect of graphical information disclosure index. Graphical information disclosuretowards understand of financial reporting better and effective.
DAPATKAH TEORI FRAUD TRIANGLE MENJELASKAN KECURANGAN DALAM LAPORAN KEUANGAN? Ratmono, Dwi; Diany, Yuvita Avrie; Purwanto, Agus
JURNAL AKUNTANSI DAN AUDITING Volume 14, Nomor 2, Tahun 2017
Publisher : Department of Accounting, Faculty of Economics & Business,Diponegoro University, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (190.302 KB) | DOI: 10.14710/jaa.14.2.100-117

Abstract

The objective of this study is to test the ability of fraud triangle theory to explain financial statement fraud phenomena. To achieve the objective, this research examines factors which affect financial statement fraud. Based on fraud triangle theory, there are three variables hypothesized affect fraud which are pressure, opportunity and rationalization. This study uses data of 27 companies which did financial statement fraud and 27 other companies as pair matched sample. Data collected from annual report published by website Indonesian Stock Exchange (IDX). Data then analyzed using logistic regression analysis. The result of this study shows significant positive relation between pressure and opportunity with financial statement fraud. Rationalization is not supported as determinant of financial statement fraud. This study provides partial support for fraud triangle theory in explaining financial statement fraud phenomena.
PENGARUH RISIKO LITIGASI TERHADAP MANAJEMEN LABA DENGAN KUALITAS AUDIT SEBAGAI VARIABEL MODERATING Atiqah, Miratul; Purwanto, Agus
JURNAL AKUNTANSI DAN AUDITING Volume 7, Nomor 2, Tahun 2011
Publisher : Department of Accounting, Faculty of Economics & Business,Diponegoro University, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (321.051 KB) | DOI: 10.14710/jaa.7.2.203-211

Abstract

Asymmetry of information between agency and principal, make the management have opportunityto create earnings management. Earnings management has a disadvantage to investors. Auditorshave a risk that investor can make a assertion to auditor is called litigation risk. The purposeof this research is to examine the influence of Litigation Risk to Earnings Management and theinfluence Audit Quality as the moderating variable in relations between Litigation Risk andEarnings Management. The proxy for earnings management is discretionary accruals by JonesModel (performance-matched discretionary accruals). Audit Quality in this research use auditorsize. This study uses secondary data from financial statement of manufacturing companies whichlisted on Bursa Efek Indonesia in 2008-2010. This research uses purposive sampling method. Themethod analysis of this research used multiple regression analysis.The results of this research show that litigation risk had no influence on earnings management.The result of the test to moderating variable shows that audit quality had negative influence onthe relations between Litigation Risk and Earnings Management.
PENGARUH TIPE INDUSTRI, UKURAN PERUSAHAAN, PROFITABILITAS, TERHADAP CORPORATE SOCIAL RESPONSIBILITY Purwanto, Agus
JURNAL AKUNTANSI DAN AUDITING Volume 8, Nomor 1, Tahun 2011
Publisher : Department of Accounting, Faculty of Economics & Business,Diponegoro University, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (301.267 KB) | DOI: 10.14710/jaa.8.1.12-29

Abstract

This study aims to analyze the affect of industry type, company size, and profitability on thecorporate social responsibility in annual reports. Collecting data using a purposive samplingmethod to non-financial companies listed in Indonesia Stock Exchange in 2009. There are 92companies are used as research samples. Hypothesis testing is done with multiple regressionanalysis. This study used independent variable like: industry type, company size, profitability;and so the dependent variable used is corporate social responsibility. The results ofregression models indicate industry type and firm size affect to corporate socialresponsibility. However, company profitability doesn’t affect to corporate socialresponsibility. By the way, that profitability doesn’t have association with the corporatesocial responsibility disclosure.Keywords:corporate social responsibility, industry type, company size, profitability.
Co-Authors - Isdiyarto Abdurohman Muslim Abdurrahman, Naufal Adhy Karyo Nugroho Adi Putra Setianto Adila Ashari Partono, Adila Ashari Adimas Wahyu Saputro Adrian Nur Agistiawati, Eva Agung Budiarto, Agung Agustika, Dyah Kurniawati Agustikasa, Dyah Kurniawati Ahmad Fauji, Ahmad ahmad yani Akhmad Aminuddin Bama, Akhmad Aminuddin Akuba, Stefy Falentino Alamsyah, Virza Utama Aljana, Bahana Takbir Alqodri, Achmad Fatih Andika Fajar Andika, Charter Bing Andreani Hanjani Andriyani, Yulia Anggaripeni Mustikasiwi Anggraini, Winda Nirwana Anggun Nugroho, Anggun Anif Jamaluddin Anindita Putri Nurmalita Sari Anisa Agni Putri Aris Mukimin Arkhan Subari Artawan, I Nengah Arum Purwandari Asbari, Masduki Author, Hafza Neill ‘Izzah, Naila Bagus, Asep Bagus, Asep Basuki, Sucipto Bhagas Adhitya Ardia Pratama Bintoro Anang Subagyo, Bintoro Anang Budhy Kurniawan Budi Santoso, Priyono Budiwati Budiwati Budiyono Budiyono chi hyun, Choi Chidir, Gusli Chintya Fadila Laksmitaningrum Cholid Syahroni, Cholid Cornelia, July Dadan Rosana Dalimunthe, Ulian Febriansyah Darmadi, Eko Agus Decy Lukitasari DEDDY MUCHTADI Dewi, Wulan Rahma Dewitasari, Dinny Islamiah Dhaniel Hutagalung, Dhaniel Dhanindra Prabowo, Dhanindra Dian Purnamasari Dina Dina, Dina Dwi Arizky, Annisa Dwi Harjanto, Ganang Dwi Ratmono Eddy Santoso Endang Kwartiningsih Endang Mastuti Eny Sri Widyastuti Erika Rani Eva Oktavia Ningrum, Eva Oktavia Fayzhall, Miyv Febryanita, Renna Fikri, Muhamad Agung Ali Firdaus, Muhammad Sai FRANSISKA RUNGKAT ZAKARIA Gde Sastrawangsa, Gde Goestjahjanti, Francisca Sestri Goestjahjanti, Fransisca Sestri Hadi, Agus Hari Hakim, Much Azizum Handayani, Rr Sri Hanny Vistanty, Hanny Hari Hadi, Agus Hasanah, Luthfi Mufidatul Hatmoko, Bayu Dwi Hendri Widiyandari Heny Kusumayanti Hermitasari, Rosana Velly HERNAYANTI HERNAYANTI Heru Sukamto, Heru HERY WINARSI Hidayah Dwiyanti Hulu, Paolinus Hutagalung, Dhaniel hutagalung, leo Hyun, Choi Chi I Kadek Ariana, I Kadek Ida Hayu Dwimawanti Idzni, Irsalina Nur Ihyaul Ulum Imam Ghozali Imelda, Donna Inayati Inayati Indah Nuraeni Indrianto Indrianto, Indrianto Innocentius Bernarto, Innocentius Intan Fatimah Hizbullah, Intan Fatimah Irfan Hafid Irnaning Handayani, Novarina Ischiadica Elharomy Isni Nurruhwati Iswandi, I Jang, Johan Jayeng Basundoro, Muchammad Sasa Jidanah Darmiyati Jumari, Arif Karnawi Kamar, Karnawi Kotamena, Fredson Kumaralita, Prasiska Widya Kuncoro Diharjo Kusumadewi, RR Karlina Aprilia Kusumaningsih, Sekundina Williana kusumaningsih, Williana Latief, Widyanto Faisal Liem, Juliana Lila Yuwana Lilik Eka Radiati M. Refai Muslih Mahari, Ardhyayuda Patria Mety Nuraini Miratul Atiqah Mirayani, Rubi Misbachul Moenir, Misbachul Mugihardjo, Herry Muhamad Fauzan Muhammad Baru Herman, Muhammad Baru Muhammad Setio Priambodo, Muhammad Mulyadi, Eka Octaviyatna Mulyoto ,, Mulyoto Mumtazah, Fahmi Mustikasiwi, Anggaripeni Mustofa Mustofa Muzayanha, Soraya Ulfa Nilawati Nilawati Nugraheni, Agustina Dewi Nugraheni, Anggiyani Ratnaningtyas Eka Nugroho, Anwari Adi Nugroho, Yunianto Agung Nur Cahyonowati Nur Kadarisman Nur Zen, Nur Nurasiah Nurasiah Nur’aini, Anafi Nurhayati, Wakhida Nurintiati, Anastasia Angesti Nurkholis Nurkholis Nurtjahjo Dwi Sasongko Oktita Earning Hanifah Ong, Freddy Paryanto Paryanto Paryanto Permata Sari, Intan Pradana, Satria Edvan Nanda Prakoso, Ganang Prameswari, Mirza Pramono, Rudy Prasetiyo, Agus Eko Prasetiyo, Agus Eko Purwaningrum, Fajar Adhi Putra, Firdaus Putri, Ratna Setyowati Radhitiya, Ema Radita, Fatrilia Rasyi Rafika Rahmawati Rahadyan W, S. Willy Rahma Ayu Maharani Rahmawati, Rosa Yuni Ramdan, Mohamad Rame Rame, Rame Ranni Rahmayanthi Ratnawati Ratnawati Reny Yesiana, Reny Richardus Eko Indrajit Risha Aristiani N, Risha Riza Primahendra, Riza Rosita, Galuh Chynintya Rosita, Galuh Chynintya Rosita Ruliaty, Lisa S.Williana Kusumaningsih Saifuddin, Mirza Prameswari Samuel Setiawan, Samuel Santoso, Priyono Budi Sanusi, Muhammad Anwar Sari, Atika Aulia Novita Sari, Septi Sarliyani, Sarliyani Sastradi, Y.K Senjaya, Pierre Setiawan, Samuel Tanasjah Shobihi, Abdul Wahid Imam Shofwan Hanief, Shofwan Sihite, Otto Berman Silvy Djayanti, Silvy Singgih, Eman Siti Maesaroh Siwi P. M. Wijayanti Siwi P.M. Wijayanti SIWI PRAMATAMA MARS WIJAYANTI Sodikin . Sopa, Ardian Sri Wahyuni Asnaini, Sri Wahyuni Stephani Novitasari Christianingsih Kaluti Suciutami, Diajeng Putri Sudiyono, Rachma Nadhila Suhardi, Robby Priyambada Suharno Suharno Suharto, Toni Suharto, Toni Sulistiyadi, Andi Sumarna Sumarna Sumarna, . Sumarna, . Sumarno Sumarno Sunarsi, Denok Suratsih Suratsih Surliyani, Surliyani Surliyani, Surliyani Suroso Suroso Suryani, Popong Susilo Adi Widyanto Taufiq Bagus Prasojo Teguh Yuwono Tiffany, Tiffany Vincensius Gunawan Warsito Kawedar Waruwu, Hatoli Wibisono, Muhammad Hardityo Wicaksono, Kukuh Aryo Wijayanti, Laksmi m Wijayanti, Laksmi Mayesti WIJOYO, HADION WINANTI, WINANTI Windasari, Dhynandra Wisnu Ari Adi Xavir, Yos yanthy, Evy Yohanes Dwi Saputra, Yohanes Dwi Yoyok Cahyono, Yoyok Yudha, Cornelius Satria Yulia, Yayah Yulita Setiawanta Yuniar Mulyani Yusmansyah Yusmansyah Yuvita Avrie Diany