Article Per Year (5 Year)
p-Index From 2019 - 2024
5.272
P-Index
This Author published in this journals
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

Published : 70 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 70 Documents
Search

 1   2   3   4   5 
PENGARUH REPUTASI AUDITOR DAN SPESIALISASI INDUSTRI AUDITOR TERHADAP AUDIT REPORT LAG (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2016 dan 2017) Maria Widi Hapsari; Herry Laksito
Diponegoro Journal of Accounting Volume 8, Nomor 2, Tahun 2019
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (239.485 KB)

Abstract

This study aims to empirically examine the relation between auditor reputation and auditor industry specialization and audit report lag to the manufacturing companies listed on Indonesia Stock Exchange in 2016-2017. This study uses secondary data from financial statements of manufacturing companies listed on Indonesia Stock Exchange in 2016-2017. The sampling method used is purposive sampling. The sample consists of 234 financial reports from 153 companies that listed in Indonesia Stock Exchange period 2016-2017. The analysis method that was used in this study was multiple regression analysis. Before being conducted by regression test, it was examined by using classical assumption test.The result of this study shows that both of the independent variables, reputation auditor and auditor industry specialization, have negatife significant influence to audit report lag.
ANALISIS PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP KUALITAS CORPORATE GOVERNANCE : STUDI EMPIRIS PADA PERUSAHAAN TERDAFTAR DI CORPORATE GOVERNANCE PERCEPTION INDEX TAHUN 2012-2015 Ifvandaru Ramadhan; Herry Laksito
Diponegoro Journal of Accounting Volume 8, Nomor 4, Tahun 2019
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (473.367 KB)

Abstract

This Study ain do examine the effect of  firm’s characteristic that are divided into firm’s size, leverage, profitaility, growth of sales, Investment opportunity and ownership concentration on quality of corporate governance. Quality corporate governance proxied with scores of Corporate Governance Perception Index.  In this research, the population of this research is all firms which are listed in Corporate Governance Perception Index (CGPI) by the Institute for Corporate Governance (IICG) in year 2012-2015. A total of 36 samples were used in this study with sample selection using the purposive sampling method. Analysis of the data used in this research is descriptive statistics, classical assumption test and hypothesis testing with multiple regression tested using SPSS  softwareThe empirical results show that that the variable firm size, and ownership concentration have positively significant influenced, while leverage have negatively significant influenced on quality of Corporate Governance. Meanwhile, profitability, growth of sales , and investment opportunities has no significant influenced on on quality of Corporate Governance.
PENERAPAN SISTEM E – FILLING SEBAGAI PEMEDIASI HUBUNGAN ANTARA SIKAP WAJIB PAJAK DAN KEPATUHAN WAJIB PAJAK ORANG PRIBADI (KPP Pratama Semarang Gayamsari) Muhamad Reza Mahendra Suhardi; Herry Laksito
Diponegoro Journal of Accounting Volume 9, Nomor 4, Tahun 2020
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to examine the mediating role of adoption of an e – filling in the relationship between attitude toward using and tax compliance of individual taxpayer at KPP Pratama Gayamsari Semarang. TAM (Technology Acceptance Model) defined by Davis is technology acceptance theory that used in this research. Type of research in used a quantitive research approach with data colleting using questionnaires and data analysed using path analysis. Data obtained  from individual taxpayers registered at KPP Pratama Gayamsari Semarang covering Pedurungan, Gayamsari, and Genuk sub-district with close-ended questions were used. E – questionnaires were received 110 and were analysed with the help of SPSS v25. A significant positive relationship was observed between attitude toward use and tax compliance. A significant positive relationship was observed between adoption of an e - filling and tax compliance. The result of examined of the adoption of an e – filling as mediating variable using path analysis indicated that adoption of an e – filling had indirectly effect between attitude toward use and tax compliance of individual taxpayer at KPP Pratama Gayamsari Semarang
PENGARUH KOMPETENSI AUDITOR TERHADAP PERENCANAAN AUDIT DENGAN DIMODERASI PEMAHAMAN TEKNOLOGI INFORMASI (STUDI EMPIRIS PADA AUDITOR DI KAP SEMARANG) Adinda Rizky Larasati; Herry Laksito
Diponegoro Journal of Accounting Volume 8, Nomor 2, Tahun 2019
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (513.825 KB)

Abstract

This study aims to analyze the effect of auditor competency on audit planning by moderating understanding of information technology. This research was conducted on auditors working at the Semarang Public Accountant Office. There are two hypotheses in this study, including the influence of auditor competency on audit planning and understanding of information technology moderates the influence of auditor competence on audit planning.This study uses primary data obtained from the results of distributing questionnaires at the Semarang Public Accountant Office. The sampling method in this study is random sampling. This study uses a moderating regression analysis technique with a test of the absolute value difference.The results of the study indicate that auditor competence is able to influence audit planning significantly and positively. Not only that, the result of the study shows that understanding information technology cannot moderate the influence of auditor competence on audit planning.
PENGARUH KARAKTERISTIK KOMITE AUDIT : UKURAN, RAPAT, KOMITE AUDIT INDEPENDEN, DAN AUDIT COMMITTEE FINANCIAL EXPERTISE TERHADAP AUDIT REPORT LAG DENGAN COST OF DEBT SEBAGAI VARIABEL MODERASI (Studi Empiris pada Perusahaan yang terdaftar Di Bursa Efek Indonesia Tahun 2015-2019) Vebriane Werdaningrum; Herry Laksito
Diponegoro Journal of Accounting Volume 10, Nomor 4, Tahun 2021
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to discuss the effect of audit committee characteristics on size, meetings, independent audit committees, and audit committee financial expertise on audit report lag with cost of debt as moderating variables in developing countries. The variables used in this study are dependent variables (delay in audit reports), independent variables (size of audit committees, audit committee meetings, independent audit committees, and audit committee financial expertise), moderation variables (cost of debts).The population in this study is all companies listed on the Indonesia Stock Exchange in 2015-2019 except financial companies. Sampling is done by purposive sampling. Based on purposive sampling method, samples obtained by 58 companies for five consecutive years (2015-2019). The method of analysis used in this study is multiple regression analysis. In addition, the statistical techniques used to test the hypotheses proposed in this study are panel data.The results of this study indicate that the size of the audit committee and audit committee financial expertise have no significant effect on audit report lag. While, the independence of audit committees and audit committee meetings have a significant effect on audit report lag and debt costs strengthens the relationship between the size, expertise of the audit committee, and the independence of the audit committee.
PENGARUH CORPORATE GOVERNANCE TERHADAP KINERJA PERUSAHAAN DI INDONESIA (Studi Empiris pada Perusahaan Finansial yang Terdaftar di Bursa Efek Indonesia pada Tahun 2014-2016) Muhammad Hanif Risnanditya; Herry Laksito
Diponegoro Journal of Accounting Volume 7, Nomor 4, Tahun 2018
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (351.062 KB)

Abstract

This research aims to examine the impact corporate governance on firm performance of financial sector in Indonesia. Board independence, board size, independence of the audit committee members, number of financial experts in audit committee, number of audit committee meetings as independent variable for corporate governance. Firm performance as dependent variable is measured by ROA and Tobin’s Q value. Thie research uses government ownership, foreign ownership, size and leverage as a control variable.The population in this research are all financial companies listed in Indonesia Stock Exchange during the period 2014-2016. The sampling method in this research is purposive sampling with certain criteria. Total sample of this research is 202 companies.The result of this study showed that board independence, board size, number of financial experts in audit committee, number of audit committee meetings has positively significant to the firm performance, while board independence have negatively significant effect to the firm performance and independence of the audit committee members has not affected on the firm performance.
PENGARUH PENGELOLAAN MODAL KERJA (SIKLUS KONVERSI KAS) TERHADAP PROFITABILITAS PERUSAHAAN (ROA) Muhammad Fauzan; Herry Laksito
Diponegoro Journal of Accounting Volume 4, Nomor 3, Tahun 2015
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (159.815 KB)

Abstract

The management of working capital and return on assets (ROA) are two of several factors to determine the level of efficiency of the company in its operational activities. The samples in this research  were taken from manufacturing companies that have been listed on the Indonesia Stock Exchange from 2011 - 2013, with the problem studied is the management of working capital which consists of three sub-variables: Days of Sales Outstanding (X1), Days of Inventory Outstanding (X2), and Days of Payable Outstanding (X3) as the independent variables and Return On Asset (Y) as the dependent variable.To analyze Days of Sales Outstanding (X1), Days of Inventory Outstanding (X2), and Days of Payable Outstanding (X3) on Return On Asset (Y), the author uses descriptive analysis, a classic assumption test, multiple linear regression, correlation  coefficient, coefficient of determination, f test, and t test.Based on statistical analysis of coefficient of determination test indicated that there were influence between Days of Sales Outstanding, Days of Inventory Outstanding and Days of Payable Outstanding on Return on Assets of 9.1% while the remaining  90.9% was influenced by other factors.While testing the hypothesis with t test showed thatReturn On Asset affected by variable Days of Sales Outstanding. Sub Days of Inventory Outstanding variable has no effect on Return On Asset. Sub variableDays of Payable Outstanding affect on Return On Asset. While f test showed that  the sub-variableDays  of Sales Outstanding, Days of Inventory Outstanding and Days  of Payable Outstanding has effect on the Return On Asset.
PENGARUH KARAKTERISTIK KOMITE AUDIT TERHADAP PENGUNGKAPAN ETIKA SUKARELA Sindy Lolita Sinaga; Herry Laksito
Diponegoro Journal of Accounting Volume 9, Nomor 3, Tahun 2020
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The aim of this study is to examine the influence of audit committee characteristics on voluntary ethics disclosure. The independent used in this study are expertise of audit committee members, frequency of meeting of audit committee, audit committee size, audit committee tenure and multiple directorships of audit committee members while the dependent variable used in this study is voluntary ethics disclosure. The population in this study consists of all companies listed on the Indonesian Stock Exchange in 2018. Sample of this study is obtained by using purposive sampling method and there are 90 samples that fulfill the criteria. This study uses a multiple regression analysis. The results of this study indicate that only two audit committee characteristics that is frequency of meeting and multiple directorship were significantly related with the voluntary ethics disclosure, while expertise, size and tenure were not significantly related with the voluntary ethics disclosure.
ANALISIS FAKTOR-FAKTOR YANGMEMPENGARUHI LUAS PENGUNGKAPAN INFORMASI SUKARELA PADA LAPORAN KEUANGAN TAHUNAN (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di BursaEfek Indonesia Tahun 2011-2013) Yesi Wulandari; Herry Laksito
Diponegoro Journal of Accounting Volume 4, Nomor 3, Tahun 2015
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (853.887 KB)

Abstract

This study aims to obtain empirical evidence about the influence of ownership structure and board characteristics on voluntary disclosure in the annual reports of existing companies in Indonesia Stock Exchange (ISX) in 2011 -2013. Ownership structure is characterized by managerial ownership, blockholder ownership and government ownership, and board characteristic is characteristic by independent directors, size of directors and skill of directos. Control variabels is leverage, liquidity and profitability. The population of this study is all companies listed in Indonesia Stock Exchange in 2011-2013. The total sample was 88 companies, with three years of observations. So the total sample who checked is 185. Data analysis was performed with the classical assumption and hypothesis testing using linear regression. The results of this study indicate that the factor of leverage, liquidity and profitabilitas significantly influence the voluntary disclosure. Meanwhile, leverage  has no significant impact on voluntary disclosure.
PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE DAN INDEPENDENSI AUDITOR TERHADAP MANAJEMEN LABA Fachrony Fachrony; Herry Laksito
Diponegoro Journal of Accounting Volume 4, Nomor 4, Tahun 2015
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (498.549 KB)

Abstract

The purpose of this research is to examine the influence of good corporate governance mechanisms like institutional ownership, managerial ownership, independent directors and audit committee towards earnings management in manufacturing companies. As well as to test the influence of auditor’s independency towards earnings management in manufacturing companies. Leverage, audit quality, profitability and company’s size used as control variable. The population in this study consists of all listed firms in Indonesia Stock Exchange in year 2010-2014. Sampling method used is purposive sampling. Based on the sampling criteria established that the companies that have the managerial ownership, as well as independent directors during the years 2010 to 2014 obtained by 45 companies. By using the method of merging data during 5 years of observation were obtained by 45 x 5 or obtained as many as 225 periods of data observations. After going through the stage of data processing, there are 11 outliers that should be excluded from the sample, so that the proper amount of the final sample is observed that as many as 214 of data observations. Data were analyzed using multiple regression analysis. The empirical result of this study show that institutional ownership and managerial ownership have positively significant influenced on earnings management. Independent directors has negatively significant influenced on earnings management. Audit committee and auditor’s independency had no significant influenced on earnings management.
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