Papers by Agus Dwianto
Navigating Delays: Exploring Factors Influencing Audit Timeliness
Transnational business and management, May 7, 2024
Do Environmental Accounting and the Performance of the Banks Contribute to the Value of the Islamic Banks?
Social Science Research Network, 2024
This research aims to explore the factors influencing the sustainable enhancement of Islamic bank... more This research aims to explore the factors influencing the sustainable enhancement of Islamic banking value, focusing on Islamic bank performance as a mediator and environmental disclosure as a moderator. It seeks to provide insights into sustainable financial practices aligned with Islamic Shariah values. Design/Methodology/Approach: The study employs a quantitative approach using Partial Least Squares Structural Equation Modeling (PLS-SEM) to analyze data collected from three Islamic commercial banks listed on the Indonesia Stock Exchange over a four-year period (2019-2022). The research investigates the relationships between Islamic intellectual capital (IIC), Islamic corporate governance (ICG), Islamic Maqashid Index (IMI), Islamic bank performance (PIB), environmental disclosure (ED), and the value of Islamic banks (VIB). Findings: The results indicate that Islamic intellectual capital and Islamic corporate governance have a negative impact on Islamic bank performance. Furthermore, Islamic Maqashid Index does not significantly influence the value of Islamic banks. However, Islamic bank performance positively affects the value of Islamic banks. Additionally, environmental disclosure moderates the relationship between Islamic bank performance and the value of Islamic banks positively. Research Limitations/Implications: The study is limited to a specific sample of Islamic commercial banks in Indonesia and a four-year period. Future research could expand the sample size and duration to enhance the generalizability of the findings. Additionally, qualitative research methods could provide deeper insights into stakeholders' perspectives on environmental disclosure and its impact on Islamic banking value. Practical Implications: The findings suggest that Islamic banks should focus on improving their performance to enhance their value. Moreover, incorporating environmental responsibility into their operations can further bolster their legitimacy and stakeholder trust, ultimately contributing to sustainable financial practices. Originality/Value: This research contributes to the literature by examining the complex relationships between Islamic intellectual capital, corporate governance, Maqashid Sharia, bank performance, environmental Electronic copy available at: https://ssrn.com/abstract=4747846 2 disclosure, and bank value in the context of Islamic banking. It sheds light on sustainable financial practices aligned with Islamic values and provides practical insights for stakeholders in the Islamic banking industry.
Journal of ecohumanism, Feb 28, 2024
This study investigates the financial dynamics of 182 manufacturing companies listed on the Indon... more This study investigates the financial dynamics of 182 manufacturing companies listed on the Indonesia Stock Exchange during the period 2019 to 2022, amid the COVID-19 pandemic. This study uses a quantitative approach using SPSS for regression analysis. The dataset covers the turbulent years of the COVID-19 pandemic, providing insights into the resilience and adaptability of companies during this period. This study reveals that while capital structure and dividend policy do not significantly affect firm value, firm growth, profitability and investment decisions exert a differential influence. Notably, environmental performance moderates the impact of growth and profitability on firm value, but does not significantly affect relationships involving capital structure, dividend policy, or investment decisions. This research contributes to the growing landscape of financial analysis by incorporating environmental considerations as a moderating factor. It underscores the importance of sustainable practices in improving financial performance and firm value, especially in the context of global crises such as the COVID-19 pandemic.
Apakah Akuntansi Lingkungan Berkontribusi Terhadap Faktor Internal Dan Nilai Perusahaan?
Jurnal Akuntansi Multiparadigma, Dec 31, 2023
Akuntansi dan Teknologi Informasi, Mar 31, 2024
This research investigates the impact of Return on Assets (ROA), Debt to Equity Ratio (DER), Sale... more This research investigates the impact of Return on Assets (ROA), Debt to Equity Ratio (DER), Sales Growth, and Gender Diversity on Environmental Performance (EP) among 75 companies listed on the Indonesia Stock Exchange participating in the PROPER program from 2019 to 2022. The study employs a random effects model. The findings indicate that ROA, DER, Sales Growth, and Gender Diversity significantly influence EP. Specifically, Firm Size (FZ) moderates the impact of DER on EP. However, Firm Size does not significantly moderate the effects of ROA, Sales Growth, and Gender Diversity on EP. The research provides insights into factors contributing to the financial performance of companies and the moderating role of firm size. The novelty of the study lies in the moderating role of firm size in the relationship between ROA, DER, Sales Growth, and Gender Diversity with environmental performance. The research contributes to legitimacy, stakeholder, and agency theories. Policymakers can leverage these insights to formulate strategies that encourage corporate sustainability. This study offers valuable information for companies aiming to enhance both environmental and financial performance, ultimately contributing to broader societal well-being.
Qubahan academic journal, May 20, 2024
This study aims to investigate the impact of an Islamic-based self-resignation exercise accompani... more This study aims to investigate the impact of an Islamic-based self-resignation exercise accompanied by natural volunteer assistance on the knowledge, control, self-management, and quality of life of Type 2 Diabetes Mellitus (T2DM) patients who also experience depression. The research method adopted a mixed methods design integrating quantitative experimental research with qualitative descriptive analysis. The findings showed that age and education had a significant effect on self-management, while income and T2DM duration had no partial effect on these aspects. The assistance of natural volunteers in Islamic-based self-surrender exercises positively strengthens the influence of patients' knowledge and self-management on T2DM control. The practical implications of these findings highlight that surrender exercises and the involvement of natural volunteers can be effective and culturally appropriate modalities to improve the knowledge, selfmanagement behaviors, and quality of life of T2DM patients, especially for those who also experience depression. This study makes a valuable contribution to health practitioners and researchers interested in holistic approaches to chronic disease management.
Internasional Trade Regulation and its Impact on Macroeconomics: An Internasional Law Perspective
Global International Journal of Innovative Research, Nov 7, 2023
Dialogue : Jurnal Ilmu Administrasi Publik
This study aims to examine the factors that influence the intention of students to use e-governme... more This study aims to examine the factors that influence the intention of students to use e-government. The study used a survey method with 102 students as respondents from various study departments at Universitas Sebelas Maret, Indonesia, in 2021. The analysis was carried out using the Partial Least Squares-Structural Equation Modeling (PLS-SEM) with the test R-square, path coefficients, outer loading, cross-loading, average variance extracted (AVE), Cronbach's alpha, and composite reliability. The results showed that students' desire to use or access e-government was positively and significantly influenced by students' trust in the government. Students trust to government is influenced by factors perceived usefulness, perceived ease of use, and security risk. The limitation of this research is that there is no analysis of the mediation test and moderation test.
Jurnal Pendidikan IPA Indonesia, 2017
This research was conducted to : (1) improve the science domain based learning media which is int... more This research was conducted to : (1) improve the science domain based learning media which is integrated with appropriate local potention for Science learning material “Object Change Around Us” for students grade VII of Junior High School, (2) know the effectiveness of science based learning media which is integrated with developed local potention to improve science process skill and scientific attitude of students grade VII of Junior High School. This research was a research and development which adapt 4D Thiagarajan model which include four steps, they were: (1) define, (2) design, (3) develop, and (4) disseminate and Borg & Gall development model which was done into 7 steps, they were: (1) research and information collecting, (2) planning, (3) developing preliminarry form of product, (4) preliminary field testing, (5) main product revision, (6) main field testing, and (7) operational product revision. The research result showed thet the science domain based learning media which w...
Financial statement manipulation is a form of fraud that can lead to losses in a company's perfor... more Financial statement manipulation is a form of fraud that can lead to losses in a company's performance. This study aims to assess the influence of factors in detecting fraudulent corporate financial statements. The research focuses on manufacturing companies listed on the Indonesia Stock Exchange for the period 2017 to 2021. The dependent variable used in this study is fraudulent financial reporting. The independent variables include pressure (comprising financial targets, financial stability, and external pressure), opportunity (comprising ineffective supervision and industry nature), rationalization (comprising auditor turnover and rationalization), competence (measured by director turnover), and arrogance (measured by the frequency of CEO photo appearances). Additionally, the Audit Committee is used as a moderating variable. The test results indicate that financial targets have a significant negative impact on fraudulent financial reporting, while financial stability has a significant positive influence. However, external pressure, ineffective supervision, industry nature, auditor turnover, rationalization, director turnover, and the frequency of CEO photo appearances do not significantly affect fraudulent financial reporting. The implications of this research highlight the importance for companies to carefully monitor and manage their financial targets to avoid fraudulent practices in financial reporting. Furthermore, the role of the Audit Committee in overseeing financial statements needs to be strengthened to mitigate the risk of fraud. The research methodology employed in this study involves panel data regression analysis to examine the influence of the mentioned variables on fraudulent financial reporting.
Jurnal Akuntansi Multiparadigma or Journal of Multiparadigm Accounting (JAMAL), 2024
Abstract - Does Environmental Accounting Contribute to Internal Factors and Firm Value?
Main Pur... more Abstract - Does Environmental Accounting Contribute to Internal Factors and Firm Value?
Main Purpose - This study aims to investigate the role of environmental accounting on internal factors and the value of firms.
Method - This study uses multiple linear regression methods. The research sample is manufacturing companies listed on the IDX during 2019-2022.
Main Findings - Capital structure, firm growth, and optimal investment decisions can reduce financial risk, attract investment, and increase firm value. However, high profitability and dividends do not always directly increase the firm value. On the other hand, good environmental disclosure shows the company's commitment to sustainability and social responsibility.
Theory and Practical Implications - The results of this study strengthen legitimacy theory and support the triple bottom line concept. In terms of practice, this study recommends that companies integrate the principles of sustainability and environmental responsibility.
Novelty - This study has novelty lies in the emphasis on the moderating role of environmental accounting in the influence of internal factors and firm value.
https://papers.ssrn.com/sol3/papers.cfm?abstract_id=4747846, 2024
This research aims to explore the factors influencing the sustainable enhancement of Islamic bank... more This research aims to explore the factors influencing the sustainable enhancement of Islamic banking value, focusing on Islamic bank performance as a mediator and environmental disclosure as a moderator. It seeks to provide insights into sustainable financial practices aligned with Islamic Shariah values. Design/Methodology/Approach: The study employs a quantitative approach using Partial Least Squares Structural Equation Modeling (PLS-SEM) to analyze data collected from three Islamic commercial banks listed on the Indonesia Stock Exchange over a four-year period (2019-2022). The research investigates the relationships between Islamic intellectual capital (IIC), Islamic corporate governance (ICG), Islamic Maqashid Index (IMI), Islamic bank performance (PIB), environmental disclosure (ED), and the value of Islamic banks (VIB). Findings: The results indicate that Islamic intellectual capital and Islamic corporate governance have a negative impact on Islamic bank performance. Furthermore, Islamic Maqashid Index does not significantly influence the value of Islamic banks. However, Islamic bank performance positively affects the value of Islamic banks. Additionally, environmental disclosure moderates the relationship between Islamic bank performance and the value of Islamic banks positively. Research Limitations/Implications: The study is limited to a specific sample of Islamic commercial banks in Indonesia and a four-year period. Future research could expand the sample size and duration to enhance the generalizability of the findings. Additionally, qualitative research methods could provide deeper insights into stakeholders' perspectives on environmental disclosure and its impact on Islamic banking value. Practical Implications: The findings suggest that Islamic banks should focus on improving their performance to enhance their value. Moreover, incorporating environmental responsibility into their operations can further bolster their legitimacy and stakeholder trust, ultimately contributing to sustainable financial practices. Originality/Value: This research contributes to the literature by examining the complex relationships between Islamic intellectual capital, corporate governance, Maqashid Sharia, bank performance, environmental Electronic copy available at: https://ssrn.com/abstract=4747846 2 disclosure, and bank value in the context of Islamic banking. It sheds light on sustainable financial practices aligned with Islamic values and provides practical insights for stakeholders in the Islamic banking industry.
Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh faktor eksternal yang diukur ... more Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh faktor eksternal yang diukur dengan Earning Per Share dan Price Earning Ratio dan pengaruh internal yang diukur dengan Inflasi dan Nilai Tukar Mata Uang terhadap return saham. Penelitian ini mengambil objek pada perusahaan sektor perbankan yang tercatat di Bursa Efek Indonesia (BEI) untuk periode 2012-2016. Populasi dalam penelitian ini, sebanyak 43 perusahaan perbankan, sedangkan sampelnya diperoleh dengan menggunakan metode purposive sampling berdasarkan kriteria yang telah ditentukan, sehingga diperoleh sampel sebanyak 10 perusahaan perbankan. Variabel dependen dalam penelitian ini yaitu return saham, sedangkan variabel independennya yaitu Earning Per Share, Price Earning Ratio, Inflasi, dan Nilai Tukar Mata Uang. Metode analisis data dengan menggunakan analisis regresi linier berganda. Berdasarkan pengujian menggunakan Uji kelayakan Model (Uji F) untuk mengetahui kelayakan model yang digunakan. Hasil analisis Uj...
Jurnal Penelitian Inovatif Internasional Global , 2023
This journal article examines the dynamic relationship between international trade regulation and... more This journal article examines the dynamic relationship between international trade regulation and macroeconomics from an international law perspective. International trade, with its complex legal framework, plays an important role in shaping the global economic landscape. Understanding the complex interplay between trade regulations and macroeconomic variables is crucial for policymakers, academics, and practitioners.
Through a comprehensive analysis of international trade agreements, dispute settlement mechanisms, and trade policies, this study investigates the legal mechanisms that govern global trade. It explores the impact of trade regulations on key macroeconomic indicators, such as economic growth, employment, inflation, and balance of payments. The study considers the multilateral trading system, exemplified by the World Trade Organisation, and regional trade agreements to provide a holistic view of the subject.
KEUNIS, 2024
The objective of this study is to determine the influence of pressure (financial targets, financi... more The objective of this study is to determine the influence of pressure (financial targets, financial stability, and external pressure), opportunities (industry characteristics and ineffective monitoring), opportunities (auditor turnover and rationalization), and capabilities on Fraudulent Financial Reporting in Manufacturing Companies listed on the Indonesia Stock Exchange from 2017 to 2021. The research approach employed a quantitative method, namely utilizing panel data regression analysis, with the assistance of Eviews 9.0 software. Financial objectives have a positive and significant influence on misleading financial reporting. Financial stability, rationalization, and poor monitoring have a significant negative impact on inaccurate financial reporting, while external pressure, industry type, auditor turnover, and capability do not have a significant influence on inaccurate financial reporting. In subsequent research, it is expected to include a greater number of independent variables and a larger sample size in order to yield more robust research findings.
Owner: Riset dan Jurnal Akuntansi, 2024
Financial statement manipulation is a form of fraud that can lead to losses in a company's perfor... more Financial statement manipulation is a form of fraud that can lead to losses in a company's performance. This study aims to assess the influence of factors in detecting fraudulent corporate financial statements. The research focuses on manufacturing companies listed on the Indonesia Stock Exchange for the period 2017 to 2021. The dependent variable used in this study is fraudulent financial reporting. The independent variables include pressure (comprising financial targets, financial stability, and external pressure), opportunity (comprising ineffective supervision and industry nature), rationalization (comprising auditor turnover and rationalization), competence (measured by director turnover), and arrogance (measured by the frequency of CEO photo appearances). Additionally, the Audit Committee is used as a moderating variable. The test results indicate that financial targets have a significant negative impact on fraudulent financial reporting, while financial stability has a significant positive influence. However, external pressure, ineffective supervision, industry nature, auditor turnover, rationalization, director turnover, and the frequency of CEO photo appearances do not significantly affect fraudulent financial reporting. The implications of this research highlight the importance for companies to carefully monitor and manage their financial targets to avoid fraudulent practices in financial reporting. Furthermore, the role of the Audit Committee in overseeing financial statements needs to be strengthened to mitigate the risk of fraud. The research methodology employed in this study involves panel data regression analysis to examine the influence of the mentioned variables on fraudulent financial reporting.
Journal of Ecohumanism, 2024
This study investigates the financial dynamics of 182 manufacturing companies listed on the Indon... more This study investigates the financial dynamics of 182 manufacturing companies listed on the Indonesia Stock Exchange during the period 2019 to 2022, amid the COVID-19 pandemic. This study uses a quantitative approach using SPSS for regression analysis. The dataset covers the turbulent years of the COVID-19 pandemic, providing insights into the resilience and adaptability of companies during this period. This study reveals that while capital structure and dividend policy do not significantly affect firm value, firm growth, profitability and investment decisions exert a differential influence. Notably, environmental performance moderates the impact of growth and profitability on firm value, but does not significantly affect relationships involving capital structure, dividend policy, or investment decisions. This research contributes to the growing landscape of financial analysis by incorporating environmental considerations as a moderating factor. It underscores the importance of sustainable practices in improving financial performance and firm value, especially in the context of global crises such as the COVID-19 pandemic.
Book Reviews by Agus Dwianto
Agus Dwianto, 2023
Ethics is a philosophical concept that originates form the Greek word 'ethos', which refers to ch... more Ethics is a philosophical concept that originates form the Greek word 'ethos', which refers to character or habit 1. Ethics, in broad terms, is influenced by a blend of personal and/or familial values, moral tenets, religious convictions, cultural standards, and optimal methodologies. Personal values stem from the moral standards that an individual applies to determine what is good or wrong, whereas personal choices are the actions that one takes to follow moral guidelines. The ongoing financial crisis is partially attributable to a series of ethical deficiencies exhibited by many entities and individuals operating within the mortgage industry, including mortgage lenders, financial service providers, and borrowers. This failure has had a cumulative impact on the financial meltdown and the worldwide recession, which has both caused and endangered the stability of individuals, as well as governments. Policymakers, regulators, and morality advocates are questioning the impact of financial emergencies and scandals on business practices, the influence of corporate ethics and culture on business processes, and the need to include ethical performance in corporate reports. This chapter explores the ethical aspects of financial, governance, ethical, social, it sustainable environmental performance (EGSEE) and addresses several associated problems.
Drafts by Agus Dwianto
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Papers by Agus Dwianto
Main Purpose - This study aims to investigate the role of environmental accounting on internal factors and the value of firms.
Method - This study uses multiple linear regression methods. The research sample is manufacturing companies listed on the IDX during 2019-2022.
Main Findings - Capital structure, firm growth, and optimal investment decisions can reduce financial risk, attract investment, and increase firm value. However, high profitability and dividends do not always directly increase the firm value. On the other hand, good environmental disclosure shows the company's commitment to sustainability and social responsibility.
Theory and Practical Implications - The results of this study strengthen legitimacy theory and support the triple bottom line concept. In terms of practice, this study recommends that companies integrate the principles of sustainability and environmental responsibility.
Novelty - This study has novelty lies in the emphasis on the moderating role of environmental accounting in the influence of internal factors and firm value.
Through a comprehensive analysis of international trade agreements, dispute settlement mechanisms, and trade policies, this study investigates the legal mechanisms that govern global trade. It explores the impact of trade regulations on key macroeconomic indicators, such as economic growth, employment, inflation, and balance of payments. The study considers the multilateral trading system, exemplified by the World Trade Organisation, and regional trade agreements to provide a holistic view of the subject.
Book Reviews by Agus Dwianto
Drafts by Agus Dwianto
Main Purpose - This study aims to investigate the role of environmental accounting on internal factors and the value of firms.
Method - This study uses multiple linear regression methods. The research sample is manufacturing companies listed on the IDX during 2019-2022.
Main Findings - Capital structure, firm growth, and optimal investment decisions can reduce financial risk, attract investment, and increase firm value. However, high profitability and dividends do not always directly increase the firm value. On the other hand, good environmental disclosure shows the company's commitment to sustainability and social responsibility.
Theory and Practical Implications - The results of this study strengthen legitimacy theory and support the triple bottom line concept. In terms of practice, this study recommends that companies integrate the principles of sustainability and environmental responsibility.
Novelty - This study has novelty lies in the emphasis on the moderating role of environmental accounting in the influence of internal factors and firm value.
Through a comprehensive analysis of international trade agreements, dispute settlement mechanisms, and trade policies, this study investigates the legal mechanisms that govern global trade. It explores the impact of trade regulations on key macroeconomic indicators, such as economic growth, employment, inflation, and balance of payments. The study considers the multilateral trading system, exemplified by the World Trade Organisation, and regional trade agreements to provide a holistic view of the subject.