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All Journal JURNAL AKUNTANSI DAN AUDITING Diponegoro Journal of Accounting Jurnal Keuangan dan Perbankan Jurnal Akuntansi dan Perpajakan Jurnal RAK (Riset Akuntansi Keuangan) Fokus Ekonomi Jurnal AKSI (Akuntansi dan Sistem Informasi)
Herry Laksito
DepartemenAkuntansi Fakultas Ekonomika Dan Bisnis Universitas Diponegoro
Computer Science & IT Economics, Econometrics & Finance

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PENGARUH EFEKTIFITAS FUNGSI AUDIT INTERNAL TERHADAP KINERJA PERUSAHAAN BUMN DIMODERASI OLEH PENGARUH POLITIK ( Studi Empiris di Indonesia ) Bimantara, Theobaldus M; Laksito, Herry
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 (299.491 KB) | DOI: 10.14710/jaa.12.2.123-139

Abstract

This research aims to examine the relationship between internal audit practice and financial performance of BUMN with consideration to contextual effect of political condition as mediating variable between internal audit practice and financial performance of BUMN In Indonesia. The research model analyzed by using Moderated Regression Analysis (MRA). The results showed that no significant correlation in the effectiveness of the internal audit function on the financial performance BUMN in Indonesia. And then, there is no moderating effect of political context on the effectiveness of the internal audit function influence on the financial performance BUMN in Indonesia. However, the findings of this study used data that might be too little consequence the number of BUMN that is not enough. No evidence of the moderating effects in this study define that political context is not a moderating variable.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI MINAT PEMANFAATAN DAN PENGGUNAAN SISTEM E-TICKET (Studi Empiris pada Biro Perjalanan di Kota Semarang) Jati, Nugroho Jatmiko; Laksito, Herry
Diponegoro Journal of Accounting Volume 1, Nomor 1, Tahun 2012
Publisher : Diponegoro Journal of Accounting

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Abstract

Appropriate use of information technology will enable the company to gain advantage and improve the performance of every employee. The purpose of this study was to examine the factors that influence interest in the utilization of information technology and its impact on the use of information technology to test the model proposed by Venkatesh, et al. (2003) is a model Unified Theory of Acceptance and Use of Technology (UTAUT). This study used a sample of 15 travel agencies and travel agency listed on the city of Semarang in Central Java and apply ASITA e-ticket service in terms of travel ticket reservation. Determination of the sample made ​​with convenience sampling method. Data were collected using a questionnaire that is sent directly to each company (primary data). A total of 134 questionnaires were returned from 150 sent and only 120 questionnaires that can be processed. Data analysis was done by using multiple regression with SPSS 17 software. These results indicate that the performance expectations and business expectations of a positive effect on interest in the utilization of information technology. Conditions that facilitate the user's interest in the utilization of information technology and positive influence on the use of information technology. Only the social factors that not influence the use of information technology interests. This is due to environmental influence, prestige, and social status did not affect the use of information technology.
FAKTOR – FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN MODAL INTELEKTUAL (Studi Empiris pada Perusahaan Perbankan yang terdaftar di Bursa Efek Indonesia Tahun 2012 - 2013) Andika, Yusfendy Tri; Laksito, Herry
Diponegoro Journal of Accounting Volume 4, Nomor 1, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

The main objective of this study was to examine factors - factors that affect the disclosure of intellectual capital in the banking companies listed in Indonesia Stock Exchange in 2012 - 2013. The variables used are the Intellectual Capital Disclosure Item, Age Bank, Bank Size, Leverage, Ownership Concentration, profitability, growth, and the type of Auditors. Measurement of intellectual capital items using models of Bukh et al. 2005, namely employees, customers, information technology, processes, and reporting strategies.The sample used is secondary data from the Indonesia Stock Exchange (IDX) ie Annual Report banking company in 2012 listing on the Stock Exchange. Samples were taken by purposive sampling method, and who meet the criteria for sample selection. The sample used by 27 banks from a total of 39 banks are used.The method is applied using multiple regression analysis, the statistical test of hypothesis testing and statistical test t F. The results showed that the age of the bank, the size, and the concentration of ownership has a significant influence on the intellectual capital pengunkapan. However, this study did not find a positive effect on leverage, profitability, growth, and types of auditors on the disclosure of intellectual capital.
ANTESEDEN PENERIMAAN TEKNOLOGI INFORMASI DALAM PROFESI AUDIT INTERNAL DENGAN MENGGUNAKAN TECHNOLOGY ACCEPTANCE MODEL (Studi Empiris pada Bank Perkreditan Rakyat di Jawa Tengah) Nugraha, Arya; Laksito, Herry
Diponegoro Journal of Accounting Volume 3, Nomor 2, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

This research is purposed to analyze and find empirical study the effect of organizational factor, social factor, individual factor toward perceived usefulness and perceived ease of use, the effect of perceived usefulness and perceived ease of use toward attitude toward using and behavioral intention to use, the effect of behavioral intention to use toward system usage.Population in this research are all the internal auditors that worked at public credit banking. Sample of this research are internal auditors that worked at public credit banking company in Central Java and willing to complete the questionnaires also minimal have worked 1 years. The analysis data used is PLS program.Based on the result and discussion, the conclusion are: (1) Organizational factor did not affect perceived usefulness. (2) Organizational factor positively affect perceived ease of use. (3) Social factors did not affect perceived usefulness. (4) Social factors positively affect perceived ease of use.(5) Individual factors positively affect perceived usefulness. (6) Individual factors positively affect perceived ease of use. (7) Perceived ease of use positively affect perceived usefulness. (8) Perceived usefulness positively affect attitude toward using. (9)Perceived ease of use positively affect attitude toward using. (10)Attitude toward using positively affect behavioral intention to use.(11) Behavioral intention to use did not affect system usage. (12)Perceived usefulness positively affect system usage.
PENGARUH ANTARA KEPEMILIKAN KELUARGA DAN CORPORATE GOVERNANCE TERHADAP TINDAKAN PAJAK AGRESIF Nur Hidayanti, Alfiyani; Laksito, Herry
Diponegoro Journal of Accounting Volume 2, Nomor 2, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to analyze and provide empirical evidence of influence between family ownership and corporate governance for aggressive action.The hypothesis (1) family ownership affect aggressive tax measures, (2) corporate governance affects aggressive taxation.The population in this study is a manufacturing company listed on the Stock Exchange 2008-2011.Data was collected using purposive sampling method for manufacturing companies listed on the Indonesia Stock Exchange. Data were analyzed using regression analysis.The results of this study indicate that family ownership has no significant effect on aggressive tax measures. While corporate governance has a significant effect on aggresive tax measures as measured by cash effective tax rate (CETR).
PENGARUH PERUBAHAN KINERJA PERUSAHAAN TERHADAP PERUBAHAN STRUKTUR DEWAN KOMISARIS Pratiwi, Tika Ratna; Laksito, Herry
Diponegoro Journal of Accounting Volume 3, Nomor 3, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aimed to analyze the influence of changes in firm performance on changes in board structure. The data which are used in this study were obtained from the Indonesia Stock Exchange from 2007 to 2012. Samples were selected by purposive sampling method and finally obtained  91 manufacturing companies that fulfill the criterias.The data were analyzed using logistic regression analysis model. The result shows that changes in ROA have significantly positive impact on the changes in the number of commissioners, while changes in ROE have significantly negative impact on the changes in the number of commissioners. 
FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN RISIKO (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2014) Syaifurakhman, Baredi; Laksito, Herry
Diponegoro Journal of Accounting Volume 5, Nomor 4, Tahun 2016
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this study was to analyze the factors that influence the risk disclosure. The indicators used for the independent variable is the board size, liquidity, size of the audit committee, and the degree of leverage operation. While disclosure of risk as the dependent variable was measured by the method of content analysis. In addition, this study also uses firm size as a control variable.This study uses secondary data with the population of manufacturing companies listed in Indonesia Stock Exchange (BEI) in 2014. The method used to determine the sample using purposive sampling, criteria of the sample is included in the company's manufacturing category. The sample consisted of 99 companies. The analytical method used is linear regression analysis.Hypothesis testing results show that the size of the board of directors and audit committee positively affects risk disclosure. While the degree of liquidity and leverage operation does not significantly affect the risk disclosure.
PENGARUH KARAKTERISTIK KOMITE AUDIT TERHADAP KUALITAS LABA Rilo M M, Ricky; Laksito, Herry
Diponegoro Journal of Accounting Volume 6, Nomor 4, Tahun 2017
Publisher : Diponegoro Journal of Accounting

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Abstract

The aim of the research is to investigate the influence of audit committee characteristics on earnings quality. Independent variables on this research included size of audit committee, independence of audit committee, number of meetings of audit committee, and tenure of audit committee. While the dependent variable is earnings quality. This research also used 2 control variables included company size and company leverage.This research is a quantitative research using secondary data such as data in the annual report which are manually taken through official site of Bursa Efek Indonesia. Population of this research is the whole 136 manufacturing companies listed on Bursa Efek Indonesia constanly or successively along 2014 – 2016. Then 74 companies are selected to match the criteria. This research uses linear regression analysis method for hypothesis testing.The results showed that audit committee size and audit committee independence are have no effect on earnings quality. Number of meetings has positive effect on earnings quality, which frequently meetings can solve companies problems fastly. While audit committee tenure has negative effect on earnings quality, which someone who officiate in long time as a audit committee on a certain company knowing some opportunities in a company to doing earnings management practices.
PERAN RASIO KEUANGAN SEBAGAI ALAT ANALISI UNTUK MENDETEKSI KECURANGAN PELAPORAN KEUANGAN Ramadhan, Istiqlal; Laksito, Herry
Diponegoro Journal of Accounting Volume 8, Nomor 4, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

Fraudulent practice in the financial report has resulted in the decrease of reliability in the financial report so that the attached information became misleading to financial report user and resulting in a decrease of trust toward financial report. A method that can be the reference to rate financial report’s performance is financial ratios. Financial ratios can represent the company's performance and become a trigger factor for management to commit fraud. Then, by carefully paying attention to the trigger factors, it is expected to be able to detect fraud as soon as possible. Therefore, this study is aiming to prove that financial leverage ratio, profitability ratio, asset composition ratio, liquidity ratio, and capital turnover ratio affect fraudulent financial reporting.The population used in this study are all registered companies in Indonesia Stock Exchange (BEI) throughout 2010-2016. Using a purposive sampling method, the number of samples used are 62 companies. It consists of 31 fraud companies, as obtained from the database of sanctioned misstatement of financial reporting issued by OJK throughout 2010-2016 period and 31 non-fraud companies of the same size as determined under OJK Regulation No. 04 about Statement of Registration in the Public Offering and Capital Addition by Granting Right of Priority Effect by Companies with Small-Scale Assets or Companies with Medium-Scale Assets. Another source is from sanctioned warning category VIII.G.7 issued by OJK about proved fraud companies in presenting the financial report. Method of analysis used in this study is logistic regression analysis to examine the research hypothesis.The results of this study indicate that the financial leverage ratio and profitability affect positively toward the possibility of having fraudulent practice in the financial report. Meanwhile, asset composition ratio, liquidity, and capital turnover have a negative effect on the possibility of a fraudulent financial report.
PENGARUH KARAKTERISTIK KOMITE AUDIT TERHADAP PENGUNGKAPAN MODAL INTELEKTUAL Ningsih, Manggar Wigati; Laksito, Herry
Diponegoro Journal of Accounting Volume 3, Nomor 2, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

This research aims to analyze the audit committee characteristics that influencing the intellectual capital disclosure at the financial companies listed on the Stock Exchange in 2010 until 2012. The audit committee characteristics that was used in this research are audit committee size, number of audit committee meetings, and  financial expertise on the audit committee which are independent variables. Board independence, listing age, profitability, and firm size are control variables. The intellectual capital disclosure is the dependent variable. The population of this research are all financial companies listed on the Stock Exchange in 2010 until 2012. Total research sample is 63 financial firms that selected with purposive sampling. This research analyzes the company's annual report using the method of content analysis. Data analyzed with test of classical assumptions, test of hypothesis, and multiple linear regression analysis method. The results of this research indicate that audit committee size and number of audit committee meetings have positively significant effect to the overall intellectual capital disclosure. Independence of audit committee and financial expertise have no significant effect to the intellectual capital disclosure.
Co-Authors Adinda Rizky Larasati Alfiyani Nur Hidayanti Anthusian Indra Kurniawan Arga Dewangga Arya Nugraha Bella Rinobel Benna Andriyani Bimantara, Theobaldus M Deviana Purwiyanti Deviana Wahyu Purwiyanti Devy Ardianti Diori Novade Dwi Hayu Estrini Efa Setiati Farahdina Eriesta Mauliana Erin Yuliza Anugrah Fachrony Fachrony Galih Alfian Pratama Hizkia Efraldo Saragih Ifvandaru Ramadhan Igmaniar Rakhman Ignatius Alan Yudha Pradana Ilham Naffis Ramadhan Indah Puspita Irin Sukma Hati Lais Khafa Laudza Indra Perdana Manggar Wigati Ningsih Margareth A. R. Sihombing Maria Widi Hapsari Moratulus Gregorius Damor Myando Muhamad Reza Mahendra Suhardi Muhammad Daffa Muthi Fadhali Muhammad Fauzan Muhammad Hanif Risnanditya Muhammad Rezky Setiapraptadi Muhammad Tubagus Abbas Nikho Averus Ninda Argita Oksaviani Nugroho Jatmiko Jati Puteri Permata Septyana Fauzi Qorry Eka Pertiwi Rafif Ivan Hartono Ramadhan, Istiqlal Ranisha Putri Pardede Rilo M M, Ricky Rizqi Harry Ramadhan Septia Ismah Hanifa, Septia Silvya Ayu Putri Pradita Sindy Lolita Sinaga Siti Laela Rahayu Sutapa Sutapa Syaifurakhman, Baredi Tika Ratna Pratiwi Titania Manik Valentina Elizabeth Vanda Ayu Cahyaningtyas Vebriane Werdaningrum Victoria Jeniffer Raya Winarti Winarti Wuri Ismail Yesi Wulandari Yohanna Bregiba Lolaninta Br Purba Yulintang Kurniawan Yusfendy Tri Andika, Yusfendy Tri