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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 FRAUD INDICATORS TERHADAP FRAUDULENT FINANCIAL STATEMENT: STUDI EMPIRIS PADA PERUSAHAAN YANG LISTED DI BURSA EFEK INDONESIA (BEI) TAHUN 2008-2013 Ismah Hanifa, Septia; Laksito, Herry
Diponegoro Journal of Accounting Volume 4, Nomor 4, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aimed to examine the effect of fraud indicators against the detection of fraudulent financial statement on non-financial company listed on the Indonesian Stock Exchange (BEI) in the period 2008–2013. Variables used in this research are financial stability, external pressures, financial target, debt, liquidity, performance, the effectiveness of supervision, the quality of the external auditor and the change of directors.The research was conducted by quantitative methods using secondary data. The secondary data came from a list of cases Otorisasi Jasa Keuangan (OJK) and non-financial companies annual report listed on the Indonesian Stock Exchange. This research population is company listed on the Indonesian Stock Exchange period 2008-2013, and then the samples were taken by purposive sampling with criteria non-financial company and have the required data in this study. The research uses logistic regression statistical tools because the dependent variable was dummy variable (non metric), while the independent variable was metric and non metric variable.The results showed that the fraud indicators of financial stability has a positive influence on fraudulent financial statement, while the fraud indicators (financial target and performance) have a negatively affect the fraudulent financial statement.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT DELAY (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar di BEI Tahun 2009-2011) Estrini, Dwi Hayu; Laksito, Herry
Diponegoro Journal of Accounting Volume 2, Nomor 2, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this research is to examine the impact of profitability, company size, auditors gender, and reputation of accountant firms influence simultaneously toward audit delay in manufacturing company that listed on the Indonesia Stock Exchange from 2009 to 2011.Data that used in this research is financial statements from each company, publized through website www.idx.co.id. This study used purposive sampling methods. The data which have already collected are processed with classic assumption test before hypothesis test. The results of this study show that of profitability, auditors gender and reputation of accountant firms significant effect toward audit delay, Whereas, company size do not influence time of audit delay. 
THE ROLE OF ERP IMPLEMENTATION AS A MODERATION VARIABLE, THE INFLUENCE OF AUDIT COMMITTEE EXPERTISE ON THE TIMELINESS OF FINANCIAL STATEMENT DURING THE COVID-19 PANDEMIC Herry Laksito
Riset Akuntansi Keuangan Vol 6, No 1 (2021): April 2021
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rak.v6i1.4342

Abstract

The purpose of this study was to examine the effect of the expertise of the auditcommittee members on the timeliness of financial reporting by implementingERP as a moderating variable. The independent variable used in this study isthe expertise of the audit committee members. While the dependent variableused in this study is the timeliness of financial reporting and the moderatingvariable in this study is the implementation of ERP. The population in thisstudy are companies listed on the IDX and included in the LQ45 stock index.The population used in this study were 44 companies. The results of this studyindicate that the expertise of the audit committee members has a positive andsignificant effect on the accuracy of the company's financial reporting. Theresearch result showed that the implementation of ERP weakened therelationship between the expertise of the audit committee members and thetimeliness of the company’s financial reporting.
MODEL PREDIKSI NILAI PERUSAHAAN MELALUI KEPEMILIKAN MANAJERIAL DAN SET KESEMPATAN INVESTASI Herry Laksito; Sutapa Sutapa
Jurnal Keuangan dan Perbankan Vol 15, No 1 (2011): January 2011
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (100.045 KB) | DOI: 10.26905/jkdp.v15i1.999

Abstract

This study empirically examined the effect of managerial ownership on firm value of Investment OpportunitySet with mediation. Model, this research examined corporate governance measured by the shares of thecompanys value with the mediation set of investment opportunities. The purpose of this study was to analyzethe effect on the value of corporate governance mediation firm with an investment opportunity sets on manufacturingcompanies listed in Indonesia Stock Exchange. The populations in this study were all of manufacturingcompanies listed in Indonesia Stock Exchange and reporting financial statement in the Indonesian capitalmarket directory during the period 2005-2007. Determination of sample used purposive sampling. The datamet the characteristic of 37 firms. Statistical method used was path analysis. The results showed that managerialstock ownership (corporate governance) did not affect the value of a company with a negative direction.Managerial stock ownership (corporate governance) affected the investment opportunity set (IOS). IOS did notaffect the value of the company and investment opportunity set could not significantly mediate the effect ofmanagerial ownership (corporate governance) against the value of the firm.
ANALISIS PEMBAYARAN DIVIDEN SEBAGAI INDIKATOR KUALITAS LABA (Studi Empiris Pada Perusahaan Industri Manufaktur Yang Terdaftar Di Bursa Efek Indonesia 2012 – 2016) Indah Puspita; Herry Laksito
Diponegoro Journal of Accounting Volume 8, Nomor 1, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine whether the reported earnings of dividend-paying firms have high quality. There are four dividend features that is used for this study: dividend-paying status, dividend size, dividend increase, and dividend persistence. This quantitative research take the manufacturing companies listed on the Indonesia Stock Exchange in 2012-2016. Purposive sampling method is used to select the sample. It results 75 sample of companies per year. The data is obtained from financial statement that can be accessed through the IDX (Indonesia Stock Exchange). Multiple regression is used to analyze the hypotheses. All dividends feature (dividend paying status, dividend size, dividend increase, and dividend persistence) have significant relationship with earnings quality. This study used an accrual quality model as a proxy to measure earnings quality. Lower residual values from the model indicate higher earnings quality.
PENGARUH AUDIT TENURE, FEE AUDIT, UKURAN KANTOR AKUNTAN PUBLIK, SPESIALISASI AUDITOR, KOMITE AUDIT TERHADAP KUALITAS AUDIT Rafif Ivan Hartono; Herry Laksito
Diponegoro Journal of Accounting Volume 11, Nomor 1, Tahun 2022
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to determine the effect of Audit Tenure, Audit Fee, Public Accounting Firm Size, Auditor Specialization, and Audit Committee on Audit Quality. The Audit Tenure variable is proxied by how long a KAP carries out audit duties on a client, the Audit Fee variable is proxied by the natural logarithm of professional fees, KAP size is proxied by the Big four and non-Big four KAP types, Auditor Specialization is proxied by the auditor's control over market share with a limit of 15%, and the Audit Committee is proxied by the existence of an audit committee in a company. Audit Quality variable is proxied by Going Concern Opinion (score 1) and Non-Going Concern Opinion (score 0). This study uses data from companies in the energy industry listed on the IDX between 2016 and 2019. Of the 229 samples that meet the criteria, 37 companies can be categorized as receiving going concern opinions and 192 receiving non-going concerns opinions. Statistical testing was carried out using Logistic Regression with the help of SPSS version 25 computer program. The results of this study indicate that only the size of the public accounting firm has a positive influence on audit quality, while audit tenure, audit fees, auditor specialization, and audit committee have no effect on audit quality.
PENGARUH EFEKTIVITAS KOMITE AUDIT TERHADAP FINANCIAL DISTRESS (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2012-2014) Yohanna Bregiba Lolaninta Br Purba; Herry Laksito
Diponegoro Journal of Accounting Volume 5, Nomor 2, Tahun 2016
Publisher : Diponegoro Journal of Accounting

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Abstract

This study investigates the impact of audit committee effectivity on financial distress. This study use three charachteristics of audit committee that is size of audit committee, frequency of audit committee meeting and competence of audit committee. This study use one control variable is leverage. Population that use in this study is 405 manufacture listed firms in Indonesia Stock Exchange in 2012-2014. Based on purposive sampling method, there are 210 samples that consist of 54 financially distressed firms and 156 non financially distressed firms. Financial distress criteria is measure by discriminant value by Altman modification (Z-score). Data analysis using logistic regression with SPSS 21. The result from this study show that frequency audit committee meeting has significant negative affect with financial distress
PENGARUH EFEKTIVITAS KOMITE AUDIT TERHADAP KETEPATAN WAKTU PELAPORAN KEUANGAN (Studi Empiris pada Perusahaan Perdagangan, Jasa, dan Investasi yang Terdaftar di BEI Tahun 2017-2019) Hizkia Efraldo Saragih; Herry Laksito
Diponegoro Journal of Accounting Volume 10, Nomor 4, Tahun 2021
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this research is to ecamine the effect of effectiveness of the audit committee which consists of the independence of the audit committee, the expertise of the audit committee, the size of the audit committee, the authority of the audit committee, and the gender of the audit committee on the timeliness of financial reporting. The variable used in the examination are independence of the audit committee, the expertise of the audit committee, the size of the audit committee, the authority of the audit committee, and the gender of the audit committee as the independen variables. Audit delays as the dependent variabel and also ROA and firm size as the control variables.This research used trade, service, and investment companies during 2017-2019 with total samples are 231 samples. Sampling based on purposive sampling metdhoed that follows certain criteria(s). The analysis method used in this research is Multiple regression analysis. The result of this study indicate that the independence of audit committee and the size of audit committee have a significant negative effect on the timeliness of financial repoting. Audit committee authority has a significant positive effect on the timeliness of financial reporting. While the expertise of the audit committee, the number of audit committee meetings, the gender of the audit committee had a negative but insignificant effect on the timeliness of financial reporting
ANALISIS EFISIENSI PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA SEBELUM DAN SESUDAH BERLAKUNYA UNDANG-UNDANG PPH TAHUN 2008 Winarti Winarti; Herry Laksito
Diponegoro Journal of Accounting Volume 3, Nomor 4, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

The  primary  objective  of  this  study  was  to  test  the  efficiency of  listed  manufacture company before and after the change of Income Tax Act 2008. The variables used to measure efficiency is Data Envelopment Analysis (DEA) is a multi-factor productivity analysis model for measuring  the  efficiency  of  a  group  of  homogenuous  Decision  Making  Unit  (DMU). Data Envelopment Analysis (DEA) is an important tool that can be used to evaluate and improve the performance of the manufacture or service businesses.  In addition, researchers aimed to examine the response to changes in manufacturing companies Act No.. 36 Year 2008 on Income Tax due to a reduction in income tax rates between 2009 and the Agency for the year 2010 is the year 2009 and by 28% in 2010 down to 25% of the earnings management behavior. The sample of this study is manufacturing companies listed in Indonesia Stock Exchange, which has published its financial statements from the years 2007-2011. The method of analysis in this study using different test analysis to determine the effect of independent variables (Discretionary accruals, return on assets, efficiency) of the dependent variable (the efficiency of manufacturing companies).The results of hypothesis testing with the Wilcoxon test showed no sign rating differences in efficiency before and after the change in the Income Tax Act. Manufacture company before and after the change in the Income Tax Act of 2008 did not prove to the management of discretionary accruals to earnings management.
PENGARUH SPESIALISASI AUDITOR DAN REPUTASI KAP TERHADAP AUDIT REPORT LAG (Studi pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia Tahun 2015-2017) Irin Sukma Hati; Herry Laksito
Diponegoro Journal of Accounting Volume 8, Nomor 1, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this research is to examines the relation between auditor specialization and the public accountant firm reputation to audit report lag to the manufacturing companies listed on the Indonesia Stock Exchange year 2015-2017. The dependant variable in this research is audit report lag. The independent variables in this research are auditor specialization and public accountant firm reputation. The control variables in this research are companies size, leverage ratio, subsidiary, loss, and industry.The sample consists of 298 financial reports from the manufacturing companies listed on the Indonesia Stock Exchange year 2015-2017. Secondary data used in this research and selected by using purposive sampling method. The analysis method that was used in this research was multiple linear regression. Classical assumption tests was done before conducted the regression test.The results of this research is both of the independent variables, auditor specialization and public accountant firm reputation, have negative and significant influence to audit report lag.
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