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ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI TINGKAT PENERIMAAN AUDITOR ATAS PENYIMPANGAN PERILAKU DALAM AUDIT (Studi Empiris pada Kantor Akuntan Publik di Semarang) Intan Pujaningrum; Arifin Sabeni
Diponegoro Journal of Accounting Volume 1, Nomor 1, Tahun 2012
Publisher : Diponegoro Journal of Accounting

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Dysfunctional audit behavior represent a reaction of to environment (like operation system). The behavioral can have direct impact to quality of audit. Purpose of which wish to be reached in this research is to test empirically and analyze variable locus of control, organizational commitment, performance, and turnover intention which directly influence acceptance of auditor to dysfunctional behavior. Population in this research is auditors who works at public accountant firm in Semarang in the year 2012. While Determination of sample conducted with (convenience sampling). Sample of 130 responder at 13 KAP can be obtained. Instrument of questionnaire is used to collect data. Analysis of regression is used in this research to prove the hypotheses. Result of research indicate that the variables: locus of control, performance and turnover intention have significant effect to acceptance of dysfunctional audit behavior, while organizational commitment do not have significant effect to acceptance of dysfunctional audit behavior.

PENGARUH DIVERSIFIKASI GEOGRAFIS, DIVERSIFIKASI INDUSTRI, KONSENTRASI KEPEMILIKAN PERUSAHAAN, DAN MASA PERIKATAN AUDIT TERHADAP MANAJEMEN LABA Dewi Fatmawati; Arifin Sabeni
Diponegoro Journal of Accounting Volume 2, Nomor 2, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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This study aims to examine and analyze the influence of geographic diversification, industrial diversification, firm ownership concentration, and audit tenure to earnings management in manufacturing companies. Discretionary accrual used as proxy for earnings management is counted by modified Jones model. Geographic and industrial diversification are measured by the number of firms’ geographic and industrial segments. Firm ownership concentration is measured by percentage of the shares ownership owned by the largest shareholder. Audit tenure is measured by amount of year of work relation between auditee and the last public accountant firm.This study is undertaken using documentary method and using data from annual reports, financial statements, and IDX. It uses multiple regression technique as method of analysis. There are 95 manufacturing companies listed on IDX in 2011 used as sample.The result of this study indicates that both geographic diversification and audit tenure have positive significant influence to earnings management. The more a company has geographic segments, the higher the company performs earnings management. The longer the audit tenure, the higher the company undertake earnings management as well. Whereas both industrial diversification and firm ownership concentration don’t have significant influence to earnings management.

ANALISIS VALUE ADDED SEBAGAI INDIKATOR INTELLECTUAL CAPITAL DAN KONSEKUENSINYA TERHADAP KINERJA PERBANKAN Eko Wibowo; Arifin Sabeni
Diponegoro Journal of Accounting Volume 2, Nomor 1, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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The purpose of this study is to analyse the role of value added (VA) especially the value added of intellectual capital coefficient (VAIN) and value added capital employed coefficient (VACA) as an indicator of intellectual capital (IC). By using The Pulic Model (Value Added Intellectual Coefficient – VAIC™) as the measure of IC and that consequency to the ﬁrm’s economic (OIS), ﬁnancial (ROA)and stock market performance(MB)on banking companies. Data from this study were obtained from financial statements and annual reports of banking companies drawn from the Indonesia Stock Exchange. The population of this study is manufacturing companies listed on the Indonesia Stock Exchange during the years 2009-2011 for 25 companies. Determination of the sample using purposive sampling method. The type of data used are secondary data in the form of annual reports by the media banking companies. Data analysis tools that use the Multivariate Analize with the help of a computer program SPSS. The results of this study indicate there is a possitive association between the value added of intellectual capital (VAIN) and financial performance (ROA) and the ﬁrm’s economic (OIS), but have no association on stock market performance(MB) on Indonesia banking companies. The results also show that the valueadded capital employed (VACA) has a positive association on the ﬁrm’s economic (OIS) and stock market performance (MB), but the value added capital employed (VACA) have no association on ﬁnancial performance (ROA) on Indonesia banking companies.

PENGARUH STRUKTUR CORPORATE GOVERNANCE DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA (Studi Empiris pada Perusahaan Jasa Non Keuangan yang terdaftar di Bursa Efek Indonesia 2009-2011) Arlita Marcela Sudibyo; Arifin Sabeni
Diponegoro Journal of Accounting Volume 2, Nomor 2, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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This research aims to examine the influence of, corporate governance, and size towards earnings management in non financial services companies. Corporate governance in this research intersect in three variables, such as managerial ownership, institutional ownership and the proportion of independent board commisioner. The firm size measured by using the natural logaritma of total assets.This research was conducted by using documentary method from ICMD and annual reports of companies. The analysis method of this research using multiple regression. This study using data from non financial services companies liked in Bursa Efek Indonesia (BEI) in 2009 until 2011. Sample of this study are 60 non financial services companies. Based on the result of the research, it shows that variable which has a significance influences is the managerial ownership, and institutional ownership. The increasingly managerial ownership, and institutional ownership, can make earnings management decrease in that non financial services companies. The proportion of independent board commisioner variable and firm size variable does not have a significance influence on the earnings management at non-financial services companies.

ANALISIS FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP PEMILIHAN KONSERVATISME AKUNTANSI Angga Alfian; Arifin Sabeni
Diponegoro Journal of Accounting Volume 2, Nomor 3, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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The main focus in the financial statements is income information and one of the principles relating to financial statements and income information is accounting conservatism, namely an act carefully in determining the amount of the profit. Some sides supported the need for the principle of conservatism because can neutralize the attitude of optimism the company manager. Other side rejected the use of accounting conservatism principle because the results tend to be biased and does not reflect the company's actual financial situation. This research aims to analyze the factors which influence on the selection of accounting conservatism. The research sample is a manufacturing company which is listed on the Indonesia stock exchange (BEI) in 2009-2011. The research results indicate some of the factors that influence significantly to selection of accounting conservatism, such as leverage, capital intensity ratio and growth opportunity. And other factors, such as the size of the company, managerial ownership and public ownership has no significant effect for the selection of accounting conservatism.

FAKTOR-FAKTOR YANG MEMPENGARUHI AUDITOR SWITCHING SECARA VOLUNTARY R. Meike Erika Dwiyanti; Arifin Sabeni
Diponegoro Journal of Accounting Volume 3, Nomor 3, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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This study aimed to examine the factors that affect the auditor switching voluntarily. Variables that considered to affect are management changing, qualified opinion, company size, audit quality, financial distress and audit fees.The populations in this study are all companies listed in Indonesia Stock Exchange, period 2008-2012. The methods used to determine sample is purposive sampling. The criteria are companies which switching auditor not due to regulation No. 17/PMK.01/2008 and firm serving the complete financial statements and accessible. Based on those criteria, 230 companies acquired during five years of observation.The analysis showed that change in management, qualified opinion, company size, audit quality and financial distress significantly influence auditor switching, while audit fee not.

FAKTOR-FAKTOR YANG MEMPENGARUHI PERGANTIAN KAP Titis Bonang Abdillah; Arifin Sabeni
Diponegoro Journal of Accounting Volume 2, Nomor 3, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Independence of the public accounting firm will fade when the suspect had long-standingrelationships with its clients. One way to keep independence auditor is to make the turnpublic accounting firm. Several previous studies showed the results of different studies.This study aims to examine and obtain empirical evidence about the factors that affect thecompany went public did turn public accounting firm in Indonesia. Factors used includemanagement stock ownership, dividend policy, financial distress, the number ofcommissioners, management changes, going-concern opinion, and audit tenure. This studyis a population of companies listed on the Stock Exchange in the year 2009-2012. The totalsample is 116 using purposive sampling. Hypothesis testing is performed using logisticregression using SPSS 16 application. The results of this study are dividend policy andtenure have significant effect on the change of KAP on manufacturing companies inIndonesia. While other factors such as management ownership, financial distress, thenumber of commissioners, change management and going concern opinion has nosignificant effect on the change of KAP on manufacturing companies in Indonesia.

PENGARUH STRUKTUR CORPORATE GOVERNANCE, AUDIT TENURE, DAN SPESIALISASI INDUSTRI AUDITOR TERHADAP INTEGRITAS LAPORAN KEUANGAN Ocktavia Nicolin; Arifin Sabeni
Diponegoro Journal of Accounting Volume 2, Nomor 3, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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This research aims to analyze the effects of corporate governance structure, audit tenure and auditor industry specialization on integrity of financial statement of manufacturing sector in Indonesia’s companiesThe sample in this study were manufacturing sector companies listed in Indonesian Stock Exchange (IDX) in the periode 2008-2011. The number of sample used were 46 companies listed were taken by purposive sampling. The analysis method of this research used multiple linear regression analysis.The result of this research showed that independent commisioners and audit committee had positive and significat influence to integrity of financial statement; meanwhile ownership of managerial, ownership of institutional, audit tenure and auditor industry specialization had not significant effect to integrity of financial statement.

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