Articles
<![CDATA[PENGARUH STRUKTUR KEPEMILIKAN PERUSAHAAN TERHADAP BIAYA AUDIT ]]>
<![CDATA[Puteri Permata Septyana Fauzi]]>;
<![CDATA[Herry Laksito]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 8, Nomor 2, Tahun 2019 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[The purpose of this study is to examine the relationships between the ownership structures of the company, namely managerial ownership, foreign ownership, and government ownership as an independent variables to the audit fee agreed by the external auditor. The audit fee illustrates how the client's internal control level was going and the agency conflict that may occur between shareholders and managers. Client leverage, risk, and profitability used as the control variables. This study applies the agency theory as the basis for formulating three hypotheses that guide the results analysis. Using secondary data from 222 non-financial public companies listed in Indonesia Stock Exchange on 2017 that have been selected by purposive sampling technique. The statistical analysis method used is multiple linear regression analysis with Ordinary Least Square model. The results of the analysis shows a significant positive effect between the foreign and government ownership structure on the audit fees. Meanwhile, managerial ownership has negative effect but not significant to the audit fees. Overall, the ownership structures have different influences on the audit fees.]]>
<![CDATA[PENGARUH KARAKTERISTIK KOMITE AUDIT DAN KUALITAS AUDITOR EKSTERNAL TERHADAP MANAJEMEN LABA ]]>
<![CDATA[Margareth A. R. Sihombing]]>;
<![CDATA[Herry Laksito]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 6, Nomor 4, Tahun 2017 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[This research aims to analyze the effect of audit committee characteristics and external auditor quality on earnings management. The audit committee characteristics analyzed in this research are audit committee size, audit committee expertise, the number of meetings of the audit committee, and the tenure of audit committee chairman. The audit committee characteristics and external auditor quality are the independent variables in this research and earnings managements as the dependent variable. The data in this research were obtained from secondary data from annual report and financial report published by public companies. The companies used as the sample in this research are non-financial companies listed in Indonesia Stock Exchange (IDX) on 2013-2015. This research uses a sample of 147 public companies with the total observation is 441 observations. This research uses the OLS statistic regression to analyze the effect of independent variables on the dependent variable. These research findings show that audit committee size, the number of meetings of the audit committee, and the tenure of audit committee chairman have a negative significant effect on earnings management. Meanwhile, external auditor quality has a negative insignificant effect on earnings management and audit committee expertise has a positive insignificant effect on earnings management.]]>
<![CDATA[PENGARUH LINGKUP CORPORATE SOSIAL RESPONSIBILITY TERHADAP AGRESIVITAS PAJAK (Studi Empiris pada Perusahaan Non Keuangan yang terdaftar di Bursa Efek Indonesia Tahun 2016-2018) ]]>
<![CDATA[Wuri Ismail]]>;
<![CDATA[Herry Laksito]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 9, Nomor 4, Tahun 2020 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[This study aims to investigate the relationship between dimensions of corporate social responsibility and tax aggressiveness. The independent variables in this research are environmental dimension of CSR, social dimension of CSR and governance dimension of CSR. While the dependent variable used in this study is tax aggressiveness.This study uses secondary data from the financial information provided on Bloomberg database of companies listed on the Indonesian Stock Exchange. Seventy-eight samples were selected using the purposive sampling method in non-financial industry, which published its financial statements during the years 2016 to 2018. Multiple regression analysis is the test used to analyze the relationship environmental dimension of CSR, social dimension of CSR, and governance dimension of CSR on tax aggressiveness. The result of this research shows that second hypothesis with variable social dimension of CSR was accepted. Social dimension of CSR has negative significant influence on tax aggressiveness. Meanwhile first and third hypothesis with variable governance dimension of CSR and environmental dimension of CSR was rejected because it has the opposite direction with result. Governance dimension of CSR have negative significant influence on tax aggressiveness and environmental dimension of CSR positive significant influence on tax aggressiveness.]]>
<![CDATA[PENGARUH MULTIPLE LARGE OWNERSHIP STRUCTURE DAN AKTIVITAS KOMITE AUDIT TERHADAP BIAYA AUDIT ]]>
<![CDATA[Vanda Ayu Cahyaningtyas]]>;
<![CDATA[Herry Laksito]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 8, Nomor 2, Tahun 2019 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[The objective of this study is to examine the effect of multiple large ownership structure and audit committee activity as independent variable against audit fees as a dependent variable. This study refers to the research conducted by Adelopo (2007) in the United Kingdom with some modification to the control variable and the sum of population as a research’s sample. The population in this study is all non-financial companies listed on the Indonesia Stock Exchange in 2017. The method used is purposive sampling. The number of samples that meet the requirements for the study is amounted to 159 companies. Multiple regression were used to test both hypotheses in the study. From the two research hypotheses, the result of the first hypothesis indicate that multiple large ownership structure do not have significant negative effect on audit fees. This is due to the fact that the owners of the company’s stock block in Indonesia tends to be less than four, so that it is classified as a diffused firms. Whereas in the second hypothesis, the audit committee activity have a significant positive effect on the audit fees.]]>
<![CDATA[Pengaruh Tekanan Ketaatan, Kompetensi, dan Pengalaman terhadap Kualitas Audit Judgment (Studi pada BPK RI Perwakilan Provinsi Jawa Tengah) ]]>
<![CDATA[Devy Ardianti]]>;
<![CDATA[Herry Laksito]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 5, Nomor 2, Tahun 2016 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[The research aims to examine empirically the influence of obedience pressure, competency, and audit experience on audit judgment quality. In this research, researchers examined the quality of audit judgment in Audit Board of the Republic of Indonesia (BPK) Representative of Central Java Province.The sample was conducted by purposive sampling method. Collecting data was conducted by questionnare distributed directly to auditors as much 100 and only 60 questionnare replayed. This research found statistic result that was significantly positive from obedience pressure influence to audit judgement that was taken by auditor. For competency and audit experience have a positive and significant influence on audit judgment quality. Researchers suggest for future research in order to add more variable and than to extend the population.]]>
<![CDATA[FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK ORANG PRIBADI PENGUSAHA KECIL (Studi di Wilayah KPP Pratama Semarang Candisari) ]]>
<![CDATA[Efa Setiati Farahdina]]>;
<![CDATA[Herry Laksito]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 5, Nomor 4, Tahun 2016 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[To develop the infrastructure, Indonesia requires sources of funds both from national or international. The national funds mostly obtained from tax. Thus, the taxpayer is expected to have a high awareness of paying tax. However, many taxpayers are still not aware by not paying the tax on time or tend to avoid the tax. The aim of this research is to analyze the effect of perceived tax equity, normative expectations, legal sanctions, tax compliance intention, to tax compliance. The hypothesis that was proposed were perceived tax equity, normative expectations, legal sanctions have positive effect toward tax compliance intention. Also tax compliance intention has positive effect toward tax compliance.The sample of this study were small employer individual taxpayers who registered in KPP Pratama Semarang Candisari in 2014 by using purposive sampling. Methods of data collection is by using questionnaires of 100 respondents using a Likert scale of 1 to 5. Data analysis technique used is multiple linier regression.The results of this study indicate that (1) Perceived tax equity had a significant effect toward tax compliance intention, (2) normative expectations had a significant effect toward tax compliance intention (3) legal sanctions had a significant effect toward tax compliance intention (4) tax compliance intention had a significant effect toward tax compliance.]]>
<![CDATA[PENGARUH EFEKTIVITAS KOMITE AUDIT TERHADAP KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN (Studi Empiris pada Perusahaan Non Keuangan yang Terdaftar di Bursa Efek Indonesia Tahun 2013) ]]>
<![CDATA[Diori Novade]]>;
<![CDATA[Herry Laksito]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 4, Nomor 2, Tahun 2015 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[The purpose of this study is to examine the effect of audit committee effectiveness and timeliness of reporting on non-financial companies listed on the Indonesia Stock Exchange in 2013. DeZoort index divides the effectiveness of audit committees form the four elements: composition, authority, resources, and diligence. Those elements are examined one by one: the audit committee expertise, the audit committee size and the audit committee meeting. The population in this study are all non-financial companies listed on the Indonesia Stock Exchange in 2013. Samples are obtained as many as 260 companies that have the completeness of the data needed by using purposive sampling. The data used is secondary data that is audited annual report on non-financial company in 2013 and contains the date of publication of the financial statements. This study uses logistic regression analysis. The results of this study indicate that the audit committee expertise, the audit committee size and audit committee meetings significantly effect on the timeliness of financial reporting.]]>
<![CDATA[FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP AUDIT REPORT LAG ]]>
<![CDATA[Arga Dewangga]]>;
<![CDATA[Herry Laksito]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 4, Nomor 3, Tahun 2015 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[Timeliness of financial reporting is important to all user to make decision based from information in the financial report. This study aimed to examine the effect of profitability, solvency, the size of the company, the audit opinion, the life of the company and the auditor industry specialization to the audit report lag.The population in this study are all companies in all areas of business that have been listing on the Stock Exchange in the year 2011-2013, the sampling method used in this research is purposive sampling. The number of samples in the study were 49 companies, namely the financial sector or financial companies.The test results demonstrate the audit opinion and firm age affects the audit report lag while the other independent variables have no significant effect on the audit report lag.]]>
<![CDATA[The Effect of Audit Committee Effectiveness and Potential Fraudulent Financial Statements ]]>
<![CDATA[Deviana Purwiyanti]]>;
<![CDATA[Herry Laksito]]>
<![CDATA[ Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 7 No. 1 (2022) ]]>
Publisher : <![CDATA[Politeknik Negeri Madiun ]]>
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<![CDATA[This study aims to determine the relationship formed between the effectiveness of the audit committee and fraudulent financial statements. The effectiveness of the audit committee in this study will be proxied through the expertise of the audit committee members, the frequency of audit committee meetings, the size of the audit committee, and also the tenure of the audit committee members. Financial statement fraud in this study will be measured using the Beneish M-Score formula. This study uses financial sector companies listed on the Indonesia Stock Exchange during the 2019-2020 period as the object of research. The population used in this study was 174 companies. The test results in this study show that the expertise of the audit committee members, frequency of audit committee meetings and the tenure of the audit committee members have a negative and significant influence on the occurrence of fraudulent financial statements in the company.]]>
<![CDATA[PENGARUH KARAKTERISTIK KOMITE AUDIT TERHADAP PENGUNGKAPAN ETIKA SUKARELA DAN IMPLIKASI TERHADAP HARGA SAHAM ]]>
<![CDATA[Herry Laksito]]>
<![CDATA[ Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 15, No 2: Desember 2020 ]]>
Publisher : <![CDATA[STIE Pelita Nusantara Semarang ]]>
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DOI: 10.34152/fe.15.2.335-352
<![CDATA[The objectives of this paper is to investigate the impact of audit committee characteristics on voluntary ethics disclosure and its implications on stock price. Independent variable in this paper is measured using four elements of audit committee characteristics consist of competency, the number of meeting, scope, tenure and multiple directorships. On the other hand this paper uses the stock price as dependent variable and voluntary ethical disclosure as mediating variable. The population in this paper are all companies listed on the Indonesian Stock Exchange in 2018. Sample selection method using purposive sampling and the number of samples attained as many as 94 companies. This analysis used in this paper is a multiple regression analysis. The results of this study show that the number of meeting and multiple directorship were significantly associated with the voluntary ethics disclosure, while competency, size and tenure were not significantly associated with the voluntary ethics disclosure. The study also found a positive and significant effect between voluntary ethical disclosure and company stock prices.]]>
