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All Journal JURNAL AKUNTANSI DAN AUDITING Diponegoro Journal of Accounting
Agung Juliarto
Accounting Department Faculty Of Economic And Business Diponegoro University
Economics, Econometrics & Finance

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RELEVANSI NILAI REVALUASI ASET TETAP DENGAN TINGKAT UTANG SEBAGAI VARIABEL MODERASI Aryani, Fransisca Ayudya; Juliarto, Agung
JURNAL AKUNTANSI DAN AUDITING Volume 14, Nomor 1, Tahun 2017
Publisher : Department of Accounting, Faculty of Economics & Business,Diponegoro University, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (274.72 KB) | DOI: 10.14710/jaa.14.1.1-21

Abstract

This study aims to analyze the value relevance of fixed asset revaluation and whether debt levels moderate value relevance of fixed asset revaluation. Signaling theory states that the company revalues its assets with the aim to provide credible signals about favorable future prospects; whereas debt contracting theory suggests that firms with high debt levels have opportunistic motives in doing the revaluation of fixed. This study uses 54 data of nonfinancial companies listed on the Indonesian Stock Exchange and have revalued its fixed assets in the period 2012-2015. The results shows that the revaluation of fixed asset has a value relevance, and leverage moderates this value relevance. Companies are trying to show the fair value of assets and an overview of the actual company's financial condition by revaluing their assets. However, when the company revalued its assets and has a fairly high leverage, investor respons negatively on revaluation conducted. Investors perceive that it is an opportunistic motives of managers to avoid the costs arising from the loan agreement.
PENGARUH KONVERGENSI IFRS DAN UKURAN PERUSAHAAN TERHADAP TINGKAT KONSERVATISME AKUNTANSI (Studi Empiris Perusahaan Manufaktur yang terdaftar di BEI periode 2010-2013) Samuel, Samuel; Juliarto, Agung
JURNAL AKUNTANSI DAN AUDITING Volume 12, Nomor 2, Tahun 2015
Publisher : Department of Accounting, Faculty of Economics & Business,Diponegoro University, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (381.802 KB) | DOI: 10.14710/jaa.12.2.74-88

Abstract

The objective of this research is to analyze the influence of IFRS and firm size on the level of Accounting Conservatism. Measurement of Conservatism utilizes c-score based on Chi and Liu research (2009). This research refers to research conducted by Nugroho and Indriana (2012) with some modification. Population of this research were manufacturing companies that listed in Indonesian Stock Exchange (IDX) during 2010-2013. Data were collected by using purposive sampling method. A total data of 404 observations were analyzed. Multiple linear regression analysis was used as a main analysis tool. The results of this research show that IFRS significantly influence the level of Accounting Conservatism and firm size have no significant effect on the level of Accounting Conservatism. Whereas, control variables in this research show that profitability significantly influence the level of Accounting Conservatism and leverage have no significantly effect on the level of Accounting Conservatism.
PENERAPAN IFRS DAN HUBUNGANNYA DENGAN KOMPARABILITAS PENGUNGKAPAN ASET TETAP PADA LAPORAN KEUANGAN PERUSAHAAN Setianto, Ardian; Juliarto, Agung
JURNAL AKUNTANSI DAN AUDITING Volume 11, Nomor 1, Tahun 2014
Publisher : Department of Accounting, Faculty of Economics & Business,Diponegoro University, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (529.903 KB) | DOI: 10.14710/jaa.11.1.83-102

Abstract

The objective of this research is to analyze the implementation of IFRS and its relationship with thedisclosure comparability of fixed assets or now called PPE (Property, Plant, and Equipment) inthe financial statements. The variables used in this study is the application of IFRS which focusedon disclosure comparability of PPE. This research is based on previous research conducted byVergauwe and Gaeremynck (2013). The sample of this research was manufacturing companywhich listed on the Indonesian Stock Exchange (IDX) in the year 2011-2013. Data were collectedby using purposive sampling method and 327 observation data were analyzed. The hypothesistesting in this research utilized multiple regression analysis with SPSS Release 20. The resultsof this analysis finds that the coefficient of the interaction variable between initial property,plant, and equipment (PPE) disclosure index and the application period of IFRS in first year andsecond year is become increasingly negative. It indicates that the differences of PPE disclosurelevel among firms are decreased. This suggests that the differences of PPE disclosures level in thefinancial statements among firms become smaller over time resulting in higher comparability asthe enactment of IFRS convergence.
EVALUASI KINERJA AKUNTAN PUBLIK: SKEPTISME PROFESIONAL DAN OUTCOME EFFECT (SEBUAH STUDI EKSPERIMENTAL) Sari, Gisilowati Dian Purnama; Juliarto, Agung; Raharja, Raharja
JURNAL AKUNTANSI DAN AUDITING Volume 14, Nomor 2, Tahun 2017
Publisher : Department of Accounting, Faculty of Economics & Business,Diponegoro University, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (355.33 KB) | DOI: 10.14710/jaa.14.2.144-171

Abstract

Professional skepticism is a behavior that it is although encouraged by the profession does not always produce the same outcome (e.g., sometimes it leads to the identification of a misstatement and other times it may not). Highly skeptical auditors increase the likelihood that material misstatements are detected, which is important in promoting investor confidence and global financial stability. However, exercising skepticism may also come at a cost (e.g., budget overruns and potential conflicts with management). The failure to identify a material misstatement in the financial statements may result in restatements. Research on outcome effects suggests that auditor’s performance evaluation may be influenced more by the outcome of their skeptical behavior (i.e., whether or not a misstatement is found) than by whether they engaged in the appropriate level of skeptical behavior. This study aims to obtain new empirical evidence whether there is a difference between the auditor’s performance evaluation when a misstatement is found than when no misstatement is found. These studies further examine whether consultation during the process of exercising skepticism can alleviate the outcome effect bias.This is a experimental that research for a causal relationship between the dependent variabel and independent variable. Respondents in this study is the auditor who has experience doing supervision. Repondents were gethered in the seminar organized by IAPI and PPPK. Seminar was held on 2016 may 30th, in Semarang Quest Hotel. Testing of this reserch using indepent sample t-test and two way ANOVA.Finding of first experiment finds that the outcome of an investigation will affect auditors’ performance evaluations. There are significant differences of performance evaluations between staff who do not identify a misstatement versus staff who do identify a misstatement. This reserach also examine whether responses are significantly higher when a misstatement is found than when no misstatement is found. Futhermor result of this study reveal that consultation with the superior during the process of exercising skepticism effectively mitigate the outcome effects in auditor evaluations. The result of this study show that the evaluators did not effected the outcome effect in auditor’s performance evaluation.
ANALISIS PENGARUH PERSAINGAN TERHADAP AGENCY COST (Studi Empiris Perusahaan Manufaktur yang Terdaftar di BEI pada Tahun 2010-2012) Prawibowo, Teguh; Juliarto, Agung
Diponegoro Journal of Accounting Volume 3, Nomor 3, Tahun 2014
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (578.034 KB)

Abstract

The objective of this research is to analyze the effect of competition on agency cost. In this research, the competition is proxied by PPE (Property, Plant, and Equipment), CPS (Cost per Sale), and Company’s Sales while agency cost is proxied by audit fee. This research is based on previous research conducted by Nayeri and Salehi (2013) and Valipour et.al. (2013).The sample of this research was manufacturing company which listed on the Indonesian Stock Exchange (BEI) in the year 2010 to 2012. Data were collected by using purposive sampling method and 131 observation data were analyzed. The hypothesis testing of this research utilized multiple regression analysis with SPSS realease 20.The results of multiple regression analysis show that the PPE (Property, Plant, and Equipment) has no significant effect on audit fees. Meanwhile, CPS (Cost per Sale) has significant negative effect on audit fees and Company’s Sales has significant positive effect on audit fees. The results indicate that competition can mitigates agency cost. 
Pengaruh Rotasi Kantor Akuntan Publik dan Rotasi Akuntan Publik (Partner Auditor) terhadap Kualitas Audit (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2010-2013) Adhi Perdana, Muhammad; Juliarto, Agung
Diponegoro Journal of Accounting Volume 3, Nomor 4, Tahun 2014
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (711.221 KB)

Abstract

The objective of this research is to analyze the effect of rotation of audit firm (KAP) and rotation audit partner (PA) on the audit quality. Audit quality is measured using discretionary accruals. This research is based on previous research conducted by Siregar et al (2011). The sample of this research was manufacturing company which listed on the Indonesian Stock Exchange (BEI) in the year 2010 to 2013. Data were collected by using purposive sampling method and 298 observation data were analyzed. This study utilized linier regression as a main analysis tool. The results of multiple regression analysis show that the rotation of audit firm has a significant positive effect on audit quality. While, the rotation of auditor partner has no a significant effect on audit quality.
PENGARUH DIMENSI STRUKTUR KEPEMILIKAN TERHADAP KINERJA PERUSAHAAN MANUFAKTUR Lestari, Nopi Puji; Juliarto, Agung
Diponegoro Journal of Accounting Volume 6, Nomor 3, Tahun 2017
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (155.811 KB)

Abstract

This study is conducted to analyze the impact of ownership structure on corporate performance of manufacturing companies. Dimensions of ownership structure are represented by concentrated ownership, managerial ownership and institutional ownership. This research refers to research conducted by Khamis (2015). The population of this study are all manufacturing companies listed on the Indonesian Stock Exchange (IDX) for the periode 2013-2015 . Total Observation of 210  was determined by purposive sampling method. Both an accounting based measure (ROA) and a market based measure (Tobin’s Q) are used to measure corporate performance.There are several control variables were included in this study i.e. age, size, leverage,board size, growth and liquidity ratio. This study uses Ordinary Least Square (OLS) for hypotheses testing.The results show that Ownership concentration have a negative effect with statistical significance on corporate performance. Managerial ownership was found to have a positive effect with statistical significance on corporate performance. Institutional ownership was not to have a significance effect on corporate performance ,however it found that institutional ownership has a positive effect on corporate performance. The implication of this study showed that manajerial ownership and institutional ownership can reduce conflict of interest and increase corporate performance.However, concentrated ownership which creates majority and minority shareholders creating a potential conflict that may effect the company performance.
ANALISIS PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP TINGKAT PENGUNGKAPAN RISIKO PADA PERUSAHAAN MANUFAKTUR Yunifa, Latifah; Juliarto, Agung
Diponegoro Journal of Accounting Volume 6, Nomor 3, Tahun 2017
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (185.276 KB)

Abstract

The purpose of this study is to analyze the effect of firm characteristics such as firm size, leverage, profitability, liquidity, complexity, and type of auditor to the level of corporate risk disclosure. Risk disclosure is disclosures made by the company with regard to the opportunities or prospects, danger, threat or exposure, which may have an impact on the company, and management opportunities, prospects, dangers, threats or the exposure. To explain the relationship between variables in this study, use of agency theory and signaling theory. The population of this study are all manufacture companies listed on the Indonesia Stock Exchange period 2015. Total sample of 94 companies was determined by purposive sampling method. Content analysis method used to calculate the risk disclosures by counting the number of sentences that relate to risk category in the annual report. There are seven categories of risk disclosures used in this study, namely a general risk information, accounting policies, financial instruments, derivatives hedging, reserves, financial and other risks and commodity risks. The method used to test the hypothesis is multiple regression analysis.The results show that the category’s mean of risk disclosures sentences in non-financial companies was 39 sentences. The category of risk disclosure that most widely performed by the companies is accounting policy category. The results of hypothesis testing showe that company size, leverage, profitability, liquidity, and complexity affect the level of risk disclosure. While auditor type do not affect the levels of risk disclosure.
PENGARUH KONVERGENSI IFRS DAN CLIENT ATTRIBUTES TERHADAP PENETAPAN BIAYA AUDIT EKSTERNAL Novriany Suhantinar, Tiara; Juliarto, Agung
Diponegoro Journal of Accounting Volume 3, Nomor 4, Tahun 2014
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (361.487 KB)

Abstract

This research aims to test the influence of IFRS convergence and client attributes on the determination of external audit fees. Client Attributes in this research consist of financial distress, type of industry and number of subsidiaries. This research is based on research conducted by Gammal (2012), Kusharyanti (2012), Suharli and Nurlaelah (2008) with modifications on the variables and sample. In addition to client attributes, this research is modified by including  variables of IFRS convergence, financial distress and type of industry.The research used secondary data from the annual reports of all companies listed on the Indonesian Stock Exchange (IDX) from 2010 to 2013. Sampling method used in this study was purposive sampling. A total sample of 131 companies were used in analysis. The data is analyzed using multiple linear regression analysis.The result of this research show that IFRS convergence, type of industry and number of subsidiaries positively affect the determination of external audit fees. This study, however, does not find significant effect of financial distress on the determination of external audit fees.
PENGARUH LANGSUNG DAN TIDAK LANGSUNG HUMAN CAPITAL TERHADAP NILAI PERUSAHAAN ( Studi Empiris terhadap Perusahaan Perbankan yang tercatat di Bursa Efek Indonesia periode 2010-2012 ) Tresnasari, Fauzia; Juliarto, Agung
Diponegoro Journal of Accounting Volume 3, Nomor 2, Tahun 2014
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (407.716 KB)

Abstract

The purpose of this study is to examine fundamental accounting variables and the role played by the components of intellectual capital including interaction between the components of intellectual capital in creating firm value. Fundamental accounting variables proxied by Book Value per Share (BVPS) and Earning per Share (EPS), while intellectual capital components as measured by Value Added Intellectual Coefficient (VAIC) consist of Capital Employed Efficiency (CEE), Human Capital Efficiency (HCE), and Structural Capital Efficiency (SCE). In addition, this research uses multiplication between HCE and SCE as an interaction variable. Research sample comprised all firms listed on  Indonesia Stock Exchange in the banking sector for the period 2010-2012. Sampling method used in this study was purposive sampling to obtain 84 observations for analysis. This study utilized Ordinary Least Square (OLS) regression as a main analysis technique. Findings confirm the existence of a positive relationship between fundamental accounting variables i.e. BVPS & EPS, and  firm value. Out of three components VAIC, only CEE shows positive relationship with firm value. The two components of IC, namely HCE and SCE, show a significant positive influence on firm value when these two variables interact. It indicates an indirect relationship between HC and firm value.
Co-Authors Afanin Nadia Rachmazada Alvin Kautsar Pinandhito Ananda Debby Pratami Ardian Setianto, Ardian Aryandi Akbar Aryani, Fransisca Ayudya Ayu Isnaeni Bagus Setia Aji Bangkit Sasongko Cintantya Wasistha Patralalita Daffa Faqih Saputra Debra Yulita Perwira Diah Riskanah Dicko Eka Bimantara Nugraha Dinda Permata Elfita Rahmantika Farid Muhammad Kifli Fauzia Febrianti Fauzia Tresnasari Fitri Hidayatun Frank Gruben Galang Firman Maulana Hiro Supranoto Indah Solagracia Arie Tiranda Kurnia Putri Hidayaningtyas Kurnia Tri Widayanti Latifah Yunifa Lestari, Nopi Puji Lia Magfiroh Meita Putri Anggi Asari Missy Herlina Muhammad Adhi Perdana, Muhammad Muhammad Akbar Muhammad Faisal Akbar Ibrahimy Mutiara Puspawardani Naufal Rheza Pratama Nur Annisa Sekaranti Prapanca Robiyan Pambudi Raharja Raharja Ringgonandyo Isnubroto Rizal Noviananda Rizal Pramudiarta Rizqa Tri Wulandari Robby Heryanto Samuel Samuel Sari, Gisilowati Dian Purnama Sri Aida Fitriani Teguh Prawibowo Tiara Novriany Suhantinar, Tiara Windy Maharani Yunifa, Latifah Zahrina Ghassani Amalina