Agung Yulianto
Jurusan Akuntansi, Fakultas Ekonomi, Universitas Negeri Semarang Gedung C6, Kampus Sekaran, Gunungpati, Semarang, Jawa Tengah, Indonesia 50229

Published : 41 Documents
Articles

DILEMA ETIS PADA CALON AUDITOR: SEBUAH EKSPERIMEN Rosnidah, Ida; Sulistyowati, Wiwit Apit; Yulianto, Agung
Jurnal Akuntansi Indonesia Vol 7, No 2 (2018): Jurnal Akuntansi Indonesia
Publisher : Universitas Islam Sultan Agung (UNISSULA), Faculty of Economics, Department of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (155.198 KB) | DOI: 10.30659/jai.7.2.35-48

Abstract

The ethical dilemma is a condition often encountered by a person when engaged in a relationship that leads to fiduciary responsibility. In fact, this is often faced by the accounting profession when giving his services should be able to avoid conflict of interest. Therefore, this study was conducted on accounting students who have obtained an ethical understanding that acts as a potential auditor. Respondents in this study are accounting students level 3 in accounting majors in the Faculty of Economics Unswagati. This study is conducted through scenarios of cases relating to work or tasks that can lead to actions that conflict with ethical principles of accountants. Where accountants are supposed to apply ethical principles to be dilemma with the existence of such work. Through the scenario of the case, accounting students give their perception whether to perform tasks that are not according to their competence and limited time or the student will refuse the job. The results showed that for accounting students who have gained an understanding of ethics tend to consider many things and find solutions before performing tasks that are less in accordance with the competencies they have. Therefore, it can be concluded that the value of students who have gained a higher ethical understanding.Keywords: ethical dilemma, professional principles, integrity, competence and professional caution
Determinan Struktur Modal Pada Perusahaan Menufaktur Di Bursa Efek Indonesia Yulianto, Agung
MEDIA EKONOMI & TEKNOLOGI INFORMASI Vol 17, No 2 (2011): Media Ekonomi dan Teknologi Informasi
Publisher : MEDIA EKONOMI & TEKNOLOGI INFORMASI

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Abstract

Financing resource is very important to support firm activities. A number of theories have been proposed to explain the variation in debt ratios across firms. The theoris suggest that frims select capital structure depending on attributes that determine the various costs and benefits associated with debt and equite financing. Financial managers often think of the frim´s debt-equite decision as a trade-off between interesed tax shields and the cost of financial distress. This packing order theory of capital structure recoqniezes that target debt ratios may vary from firm to firm. Packing order theory states that frims prefer to finance new investement, first internally with retained earning, then with debt, and finally with an issue of new equity. Companies with safe, tangible assets and vollatility ought to have target ration. Unprofitable companies with risky, intangible assets ought to rely primarily on equity financing. This study aims to determine the factors that determine capital structure in coorperate policies in terms of variable tangibility, profitability, growth, volatility, cash holdings and firms size. Sample are all manufacturing companies listed in Indonesia Stock Excahange in the year 2005-2008. Sampling was done by purposive sampling method and obtained a simple of 532 frim years. The characteristics and properties af manufacturing companies serve as the research sample are manufacturing companies that reported financial statments in the rupiah currency periodically to Bapepam with the period of late December during the period 2005-2008. The analitical tool used is regrission analysis. Result of hypotesis testing indicate that tangibility significant positive influence to leverage therefore, collateral assets may increase the chace of loan companies. Prifitability is negatively related to leverage, this can happen because the study period there were 108 companies taht are experiencing a loss, but not significant, significant growth is negatively related with leverage, this means that companies tend to choose to fund companies using internal capital compared with do debt. Volatility is positively related to significant, as can be seen in changes in operating profit during the study peroid. Cash holdings significantly negatively assosiated with levarange, tend to use internal funding that comes from holding cash that trying debt. Firm size is positively assosiated with leverage, but not significant, explained that large compainies will have grater leverage to expand its business.Keyword: tangibility, profitability, growth, volatility, cash holdin, firm size and leverage.
ANALISIS ASIMETRI INFORMASI KEUANGAN DAN NON KEUANGAN (STUDI BANK SYARIAH DI SEMARANG) Yulianto, Agung
Jurnal Dinamika Akuntansi Vol 2, No 2 (2010): September 2010
Publisher : Jurnal Dinamika Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v2i2.1934

Abstract

Tujuan dari penelitian ini adalah untuk menganalisis informasi asimetri keuangan dan non-keuangan. Dalam mengukur kondisi bank, pelanggan akan mencari informasi sebanyak mungkin mengenai kinerja keuangan. Sampelnya terdiri dari 90 orang staf manajemen bank dan 300 pelanggan. Hasil dari penelitian ini menunjukkan tidak ada perbedaan ekspektasi antara pelanggan, tabungan pelanggan, giro pelanggan, pendanaan pelanggan dan manajemen dalam hal pengiriman informasi keuangan. Sementara itu ada perbedaan antara deposito pelanggan dan manajemen This study aims at analysing financial and non-financial asymmetry information. The sample consists of 90 people of the bank management staff and 300 bank customers. The results of the study show that there is no expectation gap between customers, customers’saving, customers’giro, customers’ funding, and management in terms of financial information delivery. Meanwhile, there is a gap between customers’ deposit and management.
RELEVANSI KEPEMIMPINAN DAN MOTIVASI GURU SMP NEGERI DALAM EFEKTIVITAS PENGELOLAAN KELAS DI KOTA SEMARANG Wahyudin, Agus; Yulianto, Agung
Dinamika Pendidikan Vol 2, No 2 (2007): Desember 2007
Publisher : Fakultas Ekonomi, Universitas Negeri Semarang

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Abstract

Tujuan dalam penelitian ini adalah sebagai berikut (1) Mengetahui relevansi antara kepemimpinan guru SMP NEGERI dengan efektivitas pengelolaan kelas di kota Semarang, (2) Mengetahui relevansi anatara motivasi guru SMP NEGERI dengan efektivitas pengelolaan kelas di kota Semarang dan (3) Mengetahui relevansi kepemimpinan dan motivasi guru SMP NEGERI dalam efektivitas pengelolaan kelas di kota Semarang. Populasi dalam penelitian ini adalah seluruh guru SMP Negeri di Kota Semarang. Dikarenakan keterbatasan sumber daya penelitian, maka diambil sampel yang representative dan mampu mewakili  populasi, yaitu sebanyak 8 SMP Negeri dimana proporsi masing-masing SMP besarannya tidak sama namun tiap sampel SMP ada yang mewakili dan dengan quota sebanyak 50 sebagai responden. Hasil pengujian hipotesis ternyata semua hipotesis menyatakan bahwa terdapat hubungan positif dan signifikan antara variabel bebas dengan variabel terikat, baik secara sendiri-sendiri maupun secara bersama-sama. Kata kunci: Motivasi kerja, gaya kepemimpinan dan pengelolaan kelas
Peningkatan Hasil Belajar Siswa dalam Mata Pelajaran Ekonomi melalui Pendekatan Pembelajaran Kontekstual (Contextual Teaching and Learning) pada SMA Negeri 11 Semarang Yulianto, Agung; Yulianto, Arief
Dinamika Pendidikan Vol 1, No 2 (2006): December 2006
Publisher : Fakultas Ekonomi, Universitas Negeri Semarang

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Abstract

Tujuan dari penelitian ini adalah untuk mengetahui tingkat hasil belajar  siswa akan materi pembelajaran dengan menggunakan metode pembelajaran konvensional, mengetahui tingkat pemahaman siswa akan materi pembelajaran dengan menggunakan metode pembelajaran CTL, dan mengetahui perbedaan pemahaman siswa dalam memahami materi pembelajaran ekonomi dengan menggunakan metode pembelajaran konvensional dan pembelajaran CTL. Penelitian ini dilaksanakan pada siswa kelas XI SMA Negeri 11 Semarang  sebanyak 2 Kelas yaitu kelas XI.1 sebagai kelas percobaan dan kelas XI.2 sebagai kelas kontrol. Tipe penelitian ini adalah tipe penelitian quasi experiment dengan pendekatan randomized conntrol group only. Pengumpulan data dilakukan melalui observasi : yaitu pengamatan langsung mengenai metode pengajaran yang dipakai selama ini,  instrumen pelaksanaan CTL yang akan dilakukan oleh guru kemudian sebagai pengamat mengidentifikasikan bagaimana pelaksanaan ketujuh indikator CTL tersebut serta data hasil test siswa, diperoleh dari hasil post-test siswa untuk kelas keompok percobaan dan kelas kelompok kontrol. Hasil analisis data kualitatif menunjukan bahwa baik aktivitas guru, aktivitas siswa dan respon siswa terhadap KBM yang dilaksanakan berdasarkan CTL menunjukan tingkat pencapaian yang baik, demikian juga dengan pelaksanaan tujuh komponen utama dari CTL. Hasil post-test juga menunjukan peningkatan yang signifikan, hasil nilai yang sesuai SKBM (nilai 66) berdasarkan metode konvensional sebesar 45 %, sedangkan berdasar metode CTL sebesar 70 %. Adapun hasil uji beda antara pelaksanaan post-test dikelas percobaan dan kelas tindakan menunjukan terdapat perbedaan hasil belajar siswa. Kata Kunci: randomized conntrol group only , Contextual Teaching and Learning
The Determinants Affecting Environmental Disclosure in the High Profile Companies in Indonesia Junita, Niken Lady; Yulianto, Agung
Accounting Analysis Journal Vol 7 No 3 (2018): November 2018
Publisher : UNIVERSITAS NEGERI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v7i3.18410

Abstract

This study aims to analyze whether the board of commissioners, managerial ownership, media coverage, firm size, and profitability can affect the disclosure of the environment. The population of this study is a high profile company listed on the Indonesia Stock Exchange in 2011-2015 as many as 83 companies. This research used purposive sampling method and elected 11 companies as sample with 55 unit of analysis. The results show that board of commissioners, media coverage, and company size have a positive effect on environmental disclosure. However, managerial ownership and profitability cannot affect the disclosure of the environment. The conclusions of this study are factors that proved to have a positive effect on the disclosure of the environment are board of commissioners, media coverage, and company size.
RELIGIUSITAS, NORMA SUBJEKTIF DAN PERSEPSI PENGELUARAN PEMERINTAH DALAM MENDUKUNG KEPATUHAN WAJIB PAJAK Faisal, Muchamad; Yulianto, Agung
Jurnal Kajian Akuntansi Vol 3, No 2 (2019): DESEMBER 2019
Publisher : Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/jka.v3i2.3106

Abstract

AbstractTaxpayer compliance is one of the factors that the Government has considered in an effort to improve state revenue. The low level of taxpayer compliance is important to be examined, so the study aims to analyse the influence of religiousity, subjective norms and perception of government expenditure on taxpayer compliance. The selection of samples on this study simple random sampling technique and obtained 100 respondents as a sample. The data used is taxpayer compliance data during the year 2018 in KPP Tegal. The data analysis method used in this study was multiple linear regression. Prior to the use of regression analysis, the classical assumption test was carried out, which included test normality, multicolinearity test, and heteroskedastisity test. The results of this study show that in partial religousity, and the perception of government expenditure have no effect on taxpayer compliance, but the subjective norm affects taxpayers ' complianceKeywords : Religiusity; Subjective norms; and Perceptions of government expenditure; Taxpayer compliance Abstrak Kepatuhan wajib pajak merupakan salah satu factor yang dipertimbangkan pemerintah dalam upaya meningkatkan penerimaan negara. Masih rendahnya tingkat kepatuhan wajib pajak menjadi hal penting yang perlu dikaji, sehingga studi ini bertujuan untuk menganalisis pengaruh religiusitas, norma subjektif dan persepsi pengeluran pemerintah secara parsial terhadap kepatuhan wajib pajak pada Kantor Palayanan Pajak Pratama Tegal. Pemilihan sampel pada penelitian ini dilakukan dengan menggunakan teknik simple random sampling dan diperoleh 100 responden sebagai sampel. Data yang digunakan adalah data kepatuhan wajib pajak selama tahun 2018 di KPP Tegal. Metode analisis data yang digunakan pada penelitian ini adalah dengan menggunakan regresi linear berganda. Sebelum menggunakan analisis regresi, maka dilakukan uji asumsi klasik terlebih dahulu, yang meliputi uji normalitas, uji multikolonieritas, dan uji heteroskedastisitas. Hasil penelitian ini menunjukkan bahwa secara parsial religiusitas, dan persepsi pengeluaran pemerintah tidak berpengaruh terhadap kepatuhan wajib pajak, namun norma subjektif berpengaruh terhadap kepatuhan wajib pajak.Kata kunci : Religiusitas; Norma subjektif; Persepsi pengeluaran pemerintah; Kepatuhan wajib pajak
Determinan Struktur Modal Pada Perusahaan Menufaktur Di Bursa Efek Indonesia Yulianto, Agung
JURNAL PENELITIAN EKONOMI DAN BISNIS Vol 17, No 2 (2011): Media Ekonomi dan Teknologi Informasi
Publisher : JURNAL PENELITIAN EKONOMI DAN BISNIS

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Abstract

Financing resource is very important to support firm activities. A number of theories have been proposed to explain the variation in debt ratios across firms. The theoris suggest that frims select capital structure depending on attributes that determine the various costs and benefits associated with debt and equite financing. Financial managers often think of the frims debt-equite decision as a trade-off between interesed tax shields and the cost of financial distress. This packing order theory of capital structure recoqniezes that target debt ratios may vary from firm to firm. Packing order theory states that frims prefer to finance new investement, first internally with retained earning, then with debt, and finally with an issue of new equity. Companies with safe, tangible assets and vollatility ought to have target ration. Unprofitable companies with risky, intangible assets ought to rely primarily on equity financing. This study aims to determine the factors that determine capital structure in coorperate policies in terms of variable tangibility, profitability, growth, volatility, cash holdings and firms size. Sample are all manufacturing companies listed in Indonesia Stock Excahange in the year 2005-2008. Sampling was done by purposive sampling method and obtained a simple of 532 frim years. The characteristics and properties af manufacturing companies serve as the research sample are manufacturing companies that reported financial statments in the rupiah currency periodically to Bapepam with the period of late December during the period 2005-2008. The analitical tool used is regrission analysis. Result of hypotesis testing indicate that tangibility significant positive influence to leverage therefore, collateral assets may increase the chace of loan companies. Prifitability is negatively related to leverage, this can happen because the study period there were 108 companies taht are experiencing a loss, but not significant, significant growth is negatively related with leverage, this means that companies tend to choose to fund companies using internal capital compared with do debt. Volatility is positively related to significant, as can be seen in changes in operating profit during the study peroid. Cash holdings significantly negatively assosiated with levarange, tend to use internal funding that comes from holding cash that trying debt. Firm size is positively assosiated with leverage, but not significant, explained that large compainies will have grater leverage to expand its business.Keyword: tangibility, profitability, growth, volatility, cash holdin, firm size and leverage.
Peringkat Obligasi Ditinjau dari Produktivitas dan Penerapan Corporate Governance Perception Index (CGPI). Janiman, Janiman; Burhanudin, Muhammad; Yulianto, Agung
Jurnal Kajian Akuntansi Vol 1, No 2 (2017): DESEMBER 2017
Publisher : Universitas Swadaya Gunung Jati

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Abstract

AbstractThis research objective is to analyze the effect of productivity and the corporate governance perception index (CGPI) implementation on bond rating of company which listed on the Indonesia Stock Exchange (IDX) period 2012-2015. The research object used publishing company bonds registered in IDX during the period of the study. The research population used corporate bonds registered in IDX during years of research. The sample determination used nonprobability sampling method by purposive sampling, sample criteria in the determination of research are publishing company bonds in IDX which have a CGPI score from IICG and corporate bonds in the IDX ranked by PT PEFINDO. The number of sample specified criteria were 39 samples. Research method using ordinal logistic regression analysis. Based on the research result, the productivity proxied by asset turnover has no effect on the rating of the bonds, and the corporate governance perception index (CGPI) implementation proxied by the CGPI score has an effect on the ranking of the bond.Keywords: Asset turnover; Bond rating; CGPI score;  Implementation of the Corporate Governance Perception Index (CGPI); Productivity.AbstrakPenelitian ini bertujuan untuk menganalisis pengaruh produktivitas dan penerapan corporate governance perception index (CGPI) terhadap peringkat obligasi perusahaan di Bursa Efek Indonesia (BEI) periode 2012–2015. Objek dalam penelitian berupa perusahaan penerbit obligasi yang terdaftar di BEI selama periode penelitian. Populasi yang digunakan dalam penelitian ini berupa obligasi korporasi (corporate bond) yang terdaftar di BEI selama tahun penelitian. Untuk penentuan sampel menggunakan metode non probability sampling dengan menggunakan purposive sampling, kriteria dalam penentuan sampel penelitian diantaranya, perusahaan penerbit obligasi di BEI yang telah mendapatkan skor CGPI dari IICG dan obligasi korporasi di BEI yang diperingkat oleh PT PEFINDO. Jumlah sampel sesuai kriteria yang ditentukan sebanyak 39 sampel. Metode penelitian menggunakan analisis ordinal logistik regresi. Berdasarkan hasil penelitian, produktivitas yang diproksikan dengan perputaran aktiva tidak memiliki pengaruh terhadap peringkat obligasi, dan penerapan corporate governance perception index (CGPI) yang diproksikan dengan skor CGPI yang didapat perusahaan memiliki pengaruh terhadap peringkat obligasi. Kata kunci:   Asset turnover;  Peringkat Obligasi; CGPI score;  Implementation of the Corporate Governance Perception Index (CGPI); Productivity
EFEKTIVITAS METODE KOOPERATIF GROUP INVESTIGATION DALAM PENINGKATAN KUALITAS PROSES PEMBELAJARAN Yulianto, Agung
Dinamika Pendidikan Vol 5, No 1 (2010): Juni 2010
Publisher : Fakultas Ekonomi, Universitas Negeri Semarang

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Abstract

The objectives of this study are: (1) to know the effectiveness of Group Investigation method to improve the quality of students’ motivation in Budgeting subject, and (2) to know the effectiveness of Group Investigation method to improve the quality of  students’ learning in Budgeting subject.  This study was Class-Action Research which was designed into two main cycles, the 1st cycle and the 2nd cycle. Each cycle consisted of some stages; they were planning - implementation - evaluation and reflection. The research was conducted at accounting class, Economics Faculty, UNNES started on June until November 2008. The collected data were: (1) students activities during learning, (2) faculty and student interaction, (3) the level of student motivation, (4) student achievement and (5) students response to the learning process. Observation of the learning process carried out by two lecturers. The quality of the learning process in the classroom can be illustrated by the lecturer’s activities that should be able to motivate students to learn actively and creatively. The result showed that there was improvement in all aspects of learning so that the average score also increased from 76.18 to 84.64. It also showed that all aspects of students’ activities in the classroom increased, especially in the aspects of teamwork and discussion because of the number of members in each group in the 2nd cycle was relatively smaller than the number of members in each group in the 1st cycle. The quality of student learning outcomes is the output of the learning process in class. In the 2006 curriculum, student learning outcomes are based on the degree of students’ mastery with value standard indicator determined. The result showed that there was an increase in the students’ score. The highest score was from 87 to 95 and the lowest score was from 50 to 62, so the average score was 76 and the degree of mastery became 83%. It meant that students could improve their understanding of the materials and concept of risk management through the Discovery Learning approach.