Andri Prastiwi
Jurusan Pendidikan Ekonomi, Fakultas Ekonomi, Universitas Diponegoro, Indonesia Kampus Tembalang, Semarang, Jawa Tengah, Indonesia 50239

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PENGARUH KUALITAS AUDIT TERHADAP MANAJEMEN LABA

Diponegoro Journal of Accounting Volume 2, Nomor 3, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

Earnings management is an action taken to regulate managers profit by raising, lowering and flattening income managers as you wish, so as to reduce the credibility of financial statements. With the earnings management, it will increase agency costs. To reduce agency costs will require a qualified auditor who acts as a controller such as the size of the Firm, Auditor industry specialist, and auditor independence. Therefore high quality audits which acts as an effective deterrent earnings management, because managements reputation will be destroyed and the value of the company will go down if this false reporting detected or uncovered. The samples used in this study is a banking company listed in Indonesia Stock Exchange in 2008-2011. Results indicate that audit quality is measured by the size of the firm and industry specialist auditors negatively affect earnings management. So that the existence of the firm size and industry specialist auditors can inhibit earnings management. While the existence of the independence of auditors failed to prove capable of limiting earnings management.

ANALISIS PENGARUH CORPORATE GOVERNANCE TERHADAP PRAKTIK MANAJEMEN LABA (Studi pada Perusahaan Manufaktur di Indonesia)

Diponegoro Journal of Accounting Volume 2, Nomor 3, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this research is to analyze the impact of corporate governance mechanism towards earning management. The independent variables in this research, which represent the corporate governance mechanism are independent commissionaire, audit committee, external auditor quality and also managerial ownersip with control variables including leverage and company size. Earning management, as the dependent variable, in this research is measured by discretionary accrual as the proxy of earning management. Data used in this research is annual report and audited financial report from each company, published through website www.idx.co.id   The sample used in this research are manufacturing companies listed in Indonesian Stock Exchange during 2008 up to 2011. The data collection method used in this research is purposive sampling, resulted 140 obseravtions during four years from 35 companies.   This research conclude that independent commissionaire, external auditor quality and managerial ownership have the significant and negative impact towards earning management. On the other contrary, audit committee doesn’t significantly influence earning management. Generally, from this research, good corporate governance mechanisms significantly affect the earning management.

FAKTOR-FAKTOR YANG MEMPENGARUHI PERGANTIAN AUDITOR: STUDI EMPIRIS PERUSAHAAN PUBLIK DI INDONESIA

Jurnal Dinamika Akuntansi Vol 1, No 1 (2009): March 2009
Publisher : Jurnal Dinamika Akuntansi

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Abstract

Tujuan penelitian ini untuk mengetahui faktor-faktor yang mempengaruhi pergantian auditor perusahaan manufaktur di Indonesia setelah diberlakukannya peraturan mandatori. Hasil analisis menunjukkan bahwa tipe KAP dan pertumbuhan perusahan (yang diukur dengan total aset) berpengaruh secara signifikan terhadap kemungkinan pergantian KAP. Perusahaan dengan KAP big 4 mempunyai kemungkinan yang lebih rendah untuk mengalami pergantian KAP dari pada non big 4. Perusahaan yang sedang mengalami pertumbuhan juga mempunyai kemungkinan pergantian KAP lebih tinggi dari pada yang tidak mengalami pertumbuhan. Sedangkan ukuran perusahaan, pertumbuhan perusahaan (yang diukur dengan perubahan sales, perubahan MVE dan perubahan income) dan masalah keuangan tidak berpengaruh signifikan terhadap faktor-faktor yang mempe-ngaruhi pergantian auditor di Indonesia. AbstractThe purpose of this study to determine the factors that affect the auditor turnover manufacturing company in Indonesia after the enactment of mandatory regulations. The analysis showed that the type of KAP and growth companies (as measured by total assets) significantly influence the possibility of change of KAP. Companies with KAP big 4 have a lower chance to experience changing of KAP than the company with the KAP non big 4. Companies that are experiencing growth also has the possibility of change of KAP is higher than the companies that are not experiencing growth. While firm size, firm growth (as measured by changes in sales, MVE changes and changes in income) and financial problems did not significantly influence the factors that influence the change of auditor in Indonesia.Keywords: auditor turnover; agency theory; signaling theory

ANALISIS PENGARUH LOVE OF MONEY TERHADAP PERSEPSI ETIS MAHASISWA AKUNTANSI

Diponegoro Journal of Accounting Volume 3, Nomor 3, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

This research is the development of previous study conducted by Elias (2010) by adding two dependent variable which art social economic status and ethnic background. This study aims to analize correlation between gender, education level, social economic status, and ethnic background to the accounting students ethical perception thought love of money as intervening variable.The sample in this study were taken by using the data collection method called convinience sampling. The sample of this research are undergraduated accounting students, PPA and master of accounting students of University of Diponegoro. The number of sample that used were 60 respondens. The data obtained were analyzed by using PLS analysis technique (Partial Least Square) through PLS software.The result showed of the research shows that gender influences accounting students ethical perception but not has to effect with love of money. While education level, social economic status, ethnic background variable has no effect towards love of money. Love of money as intervening variable influences accounting students ethical perception.

PENGARUH CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA (Studi Empiris Pada Perusahaan Manufaktur Di Bursa Efek Indonesia Tahun 2009-2012)

Diponegoro Journal of Accounting Volume 3, Nomor 1, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aimed to examine the effect of corporate governance on earnings management. Independent variables used in this study is the proportion of independent board, audit committee, the structure of managerial ownership and institutional ownership structure. In this study the proportion of independent board was measured by the percentage of the number of independent board of the entire board of commissioners in the company. Audit committee in this study was measured by adding up the audit committee in the company. Managerial ownership structure is measured by the percentage of shares owned by managers of the total shares outstanding. Institutional ownership structure is measured by the percentage of shares owned by the institutions of the total shares outstanding. Earnings management as the dependent variable proxied by discretionary accruals and is calculated by the modified Jones model.            This study was conducted using data from documentation using www.idx.co.id, Indonesian Capital Market Directory (ICMD). The method of analysis used in this study is multiple linear regression. This study used a sample of manufacturing firms listed on the Indonesia Stock Exchange (IDX) 2009-2012.                    The results showed simultaneous variable proportion of independent board, audit committee, the structure of managerial ownership and institutional ownership structure have a significant effect on earnings management. However, only partial audit committee variable, managerial ownership structure and institutional ownership structures are a significant effect on earnings management.

PRAKTIK MANAJEMEN RISIKO BANK UMUM KONVENSIONAL DAN BANK UMUM SYARIAH (Studi Empiris pada Pegawai Bank Umum yang Menempati Posisi di Bidang Akuntansi Manajemen di Kota Semarang)

Diponegoro Journal of Accounting Volume 3, Nomor 2, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the factors that influence the risk management practices and differences of risk management practice between Conventional and Islamic Banks. There are several indicators that are used, level of understanding risk and risk management, risk identification, analysis and risk assessment, risk monitoring, risk management practice and credit risk assessment. This study was conducted by questionnaire survey of bank employees who occupy positions in the field of management accounting in the banks of Semarang city. The sampling method used in this study is simple random sampling, with a minimum sample size of 30 respondents. The statistical methods used to test the hypothesis is regression analysis and independent sample T-test. The results showed that the analysis and risk assessment and monitoring risks significant effect on risk management practice, while the level of understanding risk and risk management, risk identification and credit risk assessment is not significant effect on risk management practice. In addition the results of the study also showed no significant differences between Conventional and Islamic Banks in the level of understanding risk and risk management, risk identification, analysis and risk assessment, risk monitoring, risk management practice and credit risk assessment. Other findings obtained in this study is that reputation risk being the most important risk for conventional bank, while legal risks becoming the most important risk in Islamic Banks. In this study there are some limitations and shortcomings, namely, the difficulty of ensuring questionnaires which filled out by respondents according to respondents survey, so that the necessary repairs to the questionnaire used in this study by adding a control order respondents to fill out all the required data.

PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP KEPEMILIKAN INSTITUSIONAL

Diponegoro Journal of Accounting Volume 2, Nomor 4, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aimed to determine the effect of disclosure of Corporate Social Responsibility and dimensions disclosure of Corporate Social Responsibility (CSR) towards institutional ownership of the company. The dimensions of CSR disclosure following indicators Golden Hope Plantation Berhad (GHPB) which consists of four categories: Dimensions with employees, involvement with community,.products,.and.environment..Institutional.ownership.of.the.company.seen.by.shares.held.in.a.company.institution.  This study used the entire population of companies listed on the Stock Exchange (Indonesia Stock Exchange) in 2010-2012. Based on purposive sampling method obtained 36 samples of firms with data sources such as company annual reports. Analysis of the data using content analysis, prepared by the classical assumption, and then testing the hypothesis using multiple linear regression method.The results showed that only the disclosure of CSR entirely, CSR dimensions and product dimensions employees are positive and significant impact on institutional ownership of the company. While the dimensions of CSR and CSR community involvement with the environmental dimension is not positive and significant impact on institutional ownership. The results are generally in accordance with the results of previous studies regarding the disclosure of Corporate Social Responsibility (CSR) and its relationship with institutional..ownership.

PENGARUH KARAKTERISTIK KOMITE AUDIT, KARAKTERISTIK PERUSAHAAN DAN KOMPENSASI DEWAN TERHADAP KOMITE MANAJEMEN RISIKO (Studi pada Perusahaan Non Financial yang Terdaftar di BEI Tahun 2010-2012)

Diponegoro Journal of Accounting Volume 3, Nomor 3, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aimed to examine the association between Audit Committee characteristics, firm characteristics, compensation of Board to the Risk Management Committee. Risk Management Committee is the existence of RMC in the company, whether incorporated in or separate from the audit committee and independent Audit Committee. The variables examined in this study are the characteristics of an Audit Committee comprised of Audit Committees, accounting and financial expertise of the Audit Committee, Audit Committee size , the frequency of Audit Committee meetings, as an independent variable. In addition, the independent variables representing the characteristics of the company is the risk of financial reports and other independent variable is the compensation of the Board. Factors such as firm size, leverage, complexity of firm, and auditor reputation as a control variable is also examined in this study .            This study used purposive sampling method to non-financial companies listed on the Indonesia Stock Exchange in 2010 until 2012. Logistic regression was used as a test of the hypothesis in this study and there are 288 samples used non-financial companies .            The results of this study indicate that the size and frequency of meetings of the Audit Committee significantly and positively related to the Risk Management Committee, while, the accounting and financial expertise of the Audit Committee, the risk of the financial statements, the compensation Board and all the control variables no significant effect on the Risk Management Committee.

PENGARUH CORPORATE GOVERNANCE TERHADAP KINERJA EKONOMI PERUSAHAAN DENGAN KINERJA LINGKUNGAN SEBAGAI VARIABEL INTERVENING Studi Empiris pada Perusahaan yang Memperoleh Penilaian PROPER

Diponegoro Journal of Accounting Volume 3, Nomor 3, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

This research aims to examine the influence of corporate governance on the economic performance of companies and environmental performance as an intervening variable. Corporate governance are the proportion of independent Commissioners, institutional ownership, managerial and ownership. The economic performance of the company measured by ROA (Return on Assets) and environmental performance appraisal using PROPER published by the Ministry of Environment of the Republic of Indonesia. The sampling method was purposive sampling of 59 public listed companies awarded PROPER in 2010-2012. The data used path analysis by SPSS. The result indicated that the proportions of independent commissioner have a positive impact on environmental performance while the institutional ownership and managerial ownership have no affect on environmental performance. Supporting the previous study, environmental performance has a positive impact on economic performance. Environment performance capable of being variable intervening in connection between the proportion of independent commissioner, against ROA. But, environmental performance not capable of being variable intervening in connection between institutional ownership and managerial ownership, against ROA.

FAKTOR-FAKTOR YANG MEMPENGARUHI LUAS PENGUNGKAPAN SUKARELA DALAM ANNUAL REPORT

Diponegoro Journal of Accounting Volume 3, Nomor 3, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to analyze the factors that affect the wider voluntary disclosure. Voluntary disclosure is needed by investors and other users in making better decisions because it is considered mandatory disclosure is not sufficient in providing information to investors. The factors examined in this study are firm size, leverage, profitability, firm age, size of the firm, and the proportion of independent board. The sample of this study are secondary data from the Indonesia Stock Exchange in the form of annual reports companies listed in 2010-2012. Determination of the sample using purposive sampling method with judgment sampling technique. The total sample in this study was 49 companies. This study uses multiple regression analysis. This is because the variables are tested more than one independent variable. The results show that profitability, size of the firm, and the proportion of independent board broad positive effect on voluntary disclosure, while negatively affects leverage extensive voluntary disclosure. Meanwhile, firm size and firm age has no effect on the wider voluntary disclosure.