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Journal : Diponegoro Journal of Accounting

 1 
PENGARUH SISTEM PENGENDALIAN INTERNAL DAN TEMUAN KEPATUHAN TERHADAP OPINI AUDIT PADA PEMERINTAH DAERAH Safitri, Ni Luh Ketut Shanti Antik; Darsono, Darsono
Diponegoro Journal of Accounting Volume 4, Nomor 1, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

The aims of this research are to examine the effect of internal control weaknesses and the number of audit compliance findings on audit opinion in public sector. Prior research, Kawedar (2010), and Sipahutar and Khairani (2013) discovered that the decreasing of internal control weaknesses and the number of audit compliance findings affect the audit opinion given by the audior.This research tested 354 regional financial statements in the area of Java from 2010 until 2012. Area sampling design method was used to select the financial statements. This research used logistic regression for data analysis and hypothesis examination. The result of the study indicated that internal control weaknesses and budget realization is not significant to the audit opinion. Otherwise, audit compliance findings have negative influence to audit opinion.
PENGARUH PENGALAMAN AUDITOR, SUPERVISI DAN INDEPENDENSI TERHADAP KINERJA AUDIT KEUANGAN DAERAH Rifan, Ahmad; Darsono, Darsono
Diponegoro Journal of Accounting Volume 4, Nomor 3, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

This research aim to examine the influence of auditors experience, supervision and independence of audit quality financial local government. This research moved from a sense of dissatisfaction with some of the parties, both internal and external, to the quality of the audit of the financial statements of local governments conducted by BPK-RI. The results of this research is expected to contribute to the development of science and its application of accounting in general, especially the implementation of public sector accounting / administration. Especially for the BPK- RI, can be input for improvements that are being or will be implemented in order to improve the quality of audit report.The population of this research is the heads of the general audit team of the local government  financial  statements  of  the  various  offices  of  BPK-RI.  The  data  taken  fromquestionaires  distributed  to  respondents.  Independent  Variables  in  this  research  is    auditors experience (X1), supervision (X2) and independence (X3), while the bound variable (dependent) isthe quality of audits (Y). Data were analyzed using multiple linear regression analysis (multiple regretion).The results showed that the supervision and independence have a positive and significantimpact on audit quality, while the auditors experience  of the variables do not have a significant impact on audit quality.
PENGARUH KUALITAS PEMERIKSAAN OLEH APARAT PENGAWAS INTERNAL PEMERINTAH (APIP) TERHADAP LEVEL OF RELIANCE PEMERIKSA BADAN PEMERIKSA KEUANGAN KEPADA APIP Pramudito, Agung; Darsono, Darsono
Diponegoro Journal of Accounting Volume 3, Nomor 4, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the differences and the factors that affect the Level of Reliance The Audit Board of Republic Indonesia’s (BPK) Auditors at the Ministry / Agencies (K/L) and Local Government, on Government Internal Supervisory Apparatus (APIP). The increasing role of APIP in good goverment governance, as well as resource constraints of BPK , is a contributing factor increasing the efficiency of the BPK audit with increasing levels of reliance on APIP. The sampling method was convenient sampling. Samples were selected based on easiness of control questionnaires. This study uses primary data with respondent, BPK’s auditor has done performance audit on APIP in 2013, with a sample of 74 respondents. The statistical tool used is the Mann Whitney U test, Manova, and Multiple Discriminant Analisys. The results showed that there was no difference in the level of reliance and perceptions of quality inspection between APIP K / L and local government. The most influential factors on level of reliance BPK auditors on APIP is independence and objectivity, inherent risk of auditee, and competence.
PENGARUH AUDIT TENURE, SPESIALISASI KANTOR AKUNTAN PUBLIK DAN UKURAN PERUSAHAAN TERHADAP TERHADAP KUALITAS AUDIT Nugrahanti, Yavina; Darsono, Darsono
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 and provide empirical evidence of the influence of audit tenure, specialization of audit firm, firm size to audit quality. Audit quality is measured by earnings surprise benchmark. This  approach was  adopted by Rossieta  and  Wibowo  from  one  of  Carey  and  Simnett  audit  quality  analysis models. Hypothesis (1) Audit tenure positively affect to the audit quality, (2) Specialization of audit firm positively affect to the audit quality, (3) Firm Size positively affect to the audit quality.The research used 273 manufacturing companies listed on Bursa Efek Indonesia (BEI) from 2010 – 2012.Determination of the sample using purposive sampling method. Data from this study were obtained from financial statements of manufacturing firms drawn from the Indonesia Stock Exchange and Indonesian Capital Market Directory. To analyze the effect of independent variable on the dependent variable, data were analyzed by logistic regression analysis.The result shows that audit tenure and industry specialization of audit firm have positive and significant effect to the audit quality, and firm size doesn’t has significant effect to the audit quality.
PERSEPSI AUDITOR DAN AUDITEE ATAS PENGGUNAAN FAKTOR-FAKTOR KUALITATIF MATERIALITAS PADA BADAN PEMERIKSA KEUANGAN REPUBLIK INDONESIA Harsa, Dwinanda; Darsono, Darsono
Diponegoro Journal of Accounting Volume 3, Nomor 4, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

The aims of this research is to examine the perceptions of auditors and auditees on the use of qualitative materiality factors in the context of the formulation audit opinion by BPK RI and to examine the perceptions of auditors and auditees for the consequences that may arise if the qualitative materiality factors implemented by BPK RI.            The population of this study is BPK RI’s auditors in 34 provinces and BPK RI’s auditees in this case the provincial, district and city’s governtment which are represented by the management at BPKD and Inspektorat. Research sampel obtained in this study is 167 BPK RI’s auditors and 32 BPK RI’s auditees as respondent. Respondents were given a questionnaire and asked to respond within five Likert scale. Data were analyzed using non-parametric statistical test Mann-Whitney U-test.            The results indicate that there are differences in the perception on the use of qualitative materiality factors which the auditors tend to agree while the auditees tend neutral. The results showed that the auditors and auditees have the same perception of the use of qualitative materiality will improve the quality of BPK RI’s audit and will generate a positive response from the public related to BPK RI’s Audit, and different perceptions of the use of qualitative materiality will improve the quality of financial reporting.
FAKTOR-FAKTOR PEMENGARUH AUDIT REPORT LAG (Studi Empiris pada Perusahaan-Perusahan di Bursa Efek Indonesia) Hariani, Diana; Darsono, Darsono
Diponegoro Journal of Accounting Volume 3, Nomor 2, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to find empirical evidence and analyze the factors that affect the audit report lag , this study is the replication of the research that has been done by Modugu ( 2012) in Nigeria, to conduct research on the differences in location, objects, samples, and additional variables independent life of the listing, because there are differences in the age variable listing the results of previous studies, in addition to supporting the influence of agency theory, which states that the cepet in the publication of the financial statements will menghilangan error information asymmetry. This is due to the condition that the company is a long listing on the Indonesia Stock Exchange is a company that has a lot of concern to stakeholders so as to encourage the importance of information management and want faster audited financial statements to be published.The population in this study are all companies listed on the Stock Exchange, the overall sample of 299 companies in 2011 and 318 samples in 2012 company, is a model of analysis used multiple regression analysis models. This study divides into six hypotheses, which analyzes the effect of firm size, capital structure, profitability, the complexity of the company's operations, the age listing on audit report lag, and analyze different types of industries on audit report lag.This study shows that company size, profitability and complexity of the company's operations significantly affect the audit report lag. Agency theory can be integrated as a research model. The findings of this study recommends increased insight and knowledge of the dominant factors that cause the audit report lag, and also can be considered for investment.
ANALISIS PENGARUH MEKANISME TATA KELOLA PERUSAHAAN DAN MANAJEMEN LABA TERHADAP LIKUIDITAS PASAR SAHAM Carolina, Agnes; Darsono, Darsono
Diponegoro Journal of Accounting Volume 3, Nomor 2, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

The aim of this study is to examine the influence of corporate governance mechanisms and earnings management on trading volume. The population of this study is manufacturing companies listed on the Indonesia Stock Exchange from 2009 to 2011. Sampling is done by using purposive sampling method. Sample of this study is composed of 177 companies during the 3-years observation. Hypotesis are tested by the use of multiple regression analysis. The results showed that board independence and earnings management has no significant effect on trading volume, while public ownership has significant effect on trading volume. Higher public ownership tends to higher the trading volume.
REAKSI PASAR ATAS PENGUMUMAN DIVIDEN TUNAI(STUDI EMPIRIS PADA PERUSAHAAN LQ-45) Dwi Saputra, Akhsani Lubis; Darsono, Darsono
Diponegoro Journal of Accounting Volume 4, Nomor 4, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

This study to analyze market reaction to the announcement of cash dividends on listed companies LQ-45 from February and August 2014. With the event window for 31 days and 15 days the researchers tried to see if there is a difference of abnormal return before and after the ex-dividend date.   The sampling technique used is purposive sampling and number of samples used is 45 from manufactur industries. This study uses secondary data including historical daily closing stock price, market index LQ-45 and the schedule of cash dividends. The analysis technique used isEvent Study Method.            The result showed that abnormal return obtained by investors after the date of the announcement rated investors as a signal of bad (bad news) because investors believe stock prices will fall after the announcement. However, the market is no longer reacting above 7 days after the ex-dividend date.
PENGARUH GOOD CORPORATE GOVERNANCE DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA Herlambang, Setyarso; Darsono, Darsono
Diponegoro Journal of Accounting Volume 4, Nomor 4, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

This research aims to analyze the effect of Good Corporate Governance (GCG) and firm size on earning management. GCG variable is proxied by board size, board compotition and audit comitee size. Firm size is measured by total assets. The dependent variable, earnings management, is measured by the discretionary accrual.Population of this research are manufacturing companies listed in Indonesia Stock Exchange (BEI) in 2012 and 2013. Purposive sampling method is using to take the samples so it takes 168 firm to use as data research. Method for testing the hypthesis in this research was conducted using multiple linear regression.The results show that board compotition and firm size have negative significant effect to earning management. This research also show that board size and audit commitee size have no effect related to earning management.
PENGARUH KARAKTERISTIK PERUSAHAAN DAN KARAKTERISTIK DEWAN KOMISARIS TERHADAP KEBIJAKAN DIVIDEN Limbong, Gresita Fikania; Darsono, Darsono
Diponegoro Journal of Accounting Volume 10, Nomor 2, Tahun 2021
Publisher : Diponegoro Journal of Accounting

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Abstract

This study was aimed to examine the effect of firm characteristics and board of commissioner characteristics on the dividend policy. The dependent variable of this study is dividend policy which is measured by dividend payout ratio (DPR). The firm characteristics proxied by profitability (ROA), leverage (DER), free cash flow, and the board of commissioner characteristics proxied by board size, board independence and board expertise. In addition, firm size and firm growth were used as control variables. The population of this study were the manufacturing company listed on the Indonesia Stock Exchange in the period of 2016-2018. Based on the purposive sampling method, the final sample obtained were 192 companies. Multiple linear regression was used to test the hypothesis in this study.             The results showed that profitability (ROA), free cash flow, board independence and board expertise have a positive and significant effect on dividend policy, whereas leverage (DER) and board size have no significant effect on dividend policy.
Co-Authors Adelina Hasyim Adi Cifriadi, Adi Agnes Carolina Agung Pramudito, Agung Agustono Agustono, Agustono Ahmad Rifan, Ahmad Akhmad Rasyid Syahputra, Akhmad Rasyid Akhsani Lubis Dwi Saputra, Akhsani Lubis ali wijayanto APRILLIA, CLARA Arief Ramadhan Aryanto, Muhamad Defi Azhar, Ervin Budi Legowo Darmanto Darmanto Dewi, Dea Arien Alinda Diana Hariani dina rosita Dwinanda Harsa, Dwinanda Elin Nuraini Eming SUDIANA Eny Lestari Hani Handayani, Hani Harjana Harjana Harsojo Harsojo Husda, Nur Elfi Iwan Yahya JOKO SUSANTO Joko Sutrisno Juang Kurniawan Syahruzah Julikah, Julikah Kinayung, Satria Koesuma, Sorja Kunto Adi, Raden Kusumastuti, Cicilia Tri Limbong, Gresita Fikania Linawati, Anissa Listanti, Sinta Nur Rizqi Lucky Prayoga Made Sumarti Kardha Made Sumarti, Made Mardalena, Ni Nyoman Minar Ferichani Muhammad Iqbal Birsyada Ni Luh Ketut Shanti Antik Safitri, Ni Luh Ketut Shanti Antik Nia Susilo Wardani Noca Yolanda Sari Pargito Pargito Purba, Humbang Riwidiharso, Edy Riyani Riyani Rokhmaniyah Rokhmaniyah, Rokhmaniyah Santi Puspitasari Saputro, Setiyawan Adi Setyarso Herlambang, Setyarso Siswanta, Siswanta Siswanta, Siswanta Slamet Santoso Sri Erlinda sri marwanti Sudartoyo, Sudartoyo Sudartoyo, Sudartoyo Sugeng Pamudji Sugiarto Danu Supanggyo Supanggyo Supentri Supentri, Supentri Suprapti Supardi Supriyadi Supriyadi Suri, Ima Surya, Naufal Arrahman Trisnaningsih Trisnaningsih Winarni, Eka Ayu Tyas Yani, Edy Yavina Nugrahanti Yusep Muslih Purwana