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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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PENINGKATAN DAYA SAING INDUSTRI KREATIF BERBASIS TEKNOLOGI INFORMASI DAN GOOD CORPORATE GOVERNANCE Herry Laksito
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 16, No 1: Juni 2021
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.16.1.79-97

Abstract

The purpose of this study is to examine the enhancement of the competitiveness of creative industries based on information technology and good corporate governance in Central Java. In this research, it is expected to find the right selection of information technology and the application of good corporate governance in an effort to improve the competitiveness of the creative industries in the handicraft sub-sector in Central Java. The sampling technique using purposive sampling method and get 112 respondents as samples that meet all the criteria. The analytical tool used to test the hypotheses in this study uses the Structural Equation Model. The results of this study indicate that it is necessary to utilize the development of information technology and the application of good corporate governance in an effort to increase the company's market competitiveness which will impact on improving company performance. In addition, transparency and accountability are also needed to build stakeholder's trust
PENGARUH RISIKO LIKUIDITAS, UKURAN DEWAN KOMISARIS, DAN INDEPENDENSI DEWAN KOMISARIS TERHADAP FEE AUDIT DAN PEMILIHAN AUDITOR INDEPENDEN DI INDONESIA (Studi Empiris pada Perusahaan Properti, Real Estate, dan Konstruksi Bangunan yang Terdaftar di Bursa Efek Indonesia Tahun 2016-2020) Ranisha Putri Pardede; Herry Laksito
Diponegoro Journal of Accounting Volume 11, Nomor 3, Tahun 2022
Publisher : Diponegoro Journal of Accounting

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Abstract

The aims of this study to analyze and examine the impact of liquidity risk on audit fee and auditor selection, as well as the impact of the characteristics of the board of commissioners on auditor selection in Indonesia. The population that used in this study consists of all property, real estate and building construction companies listed in Indonesian Stock Exchange for the period 2016-2020. Audit fee and auditor selection in this study are the dependent variables and independent variables are liquidity risk, board commissioners size, and board commissioners independence with firm size and ROA as control variables.The sample that used of this study, based on the purposive sampling are 155 samples from 31 companies. The testing of this study using linear regression analysis for audit fee model and logistic regression analysis for auditor selection model. liquidity risk has a significant impact on audit fee, but not on auditor selection in Indonesia's property, real estate and building construction companies. Meanwhile, the characteristics of the board of commissioners, namely board commissioners size and board commissioners independence has no significant impact on auditor selection.
PENGARUH KEPEMILIKAN MANAJERIAL DAN AUDIT FIRM SIZE TERHADAP FEE AUDIT (Studi Empiris pada Perusahaan Keuangan yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2020) Galih Alfian Pratama; Herry Laksito
Diponegoro Journal of Accounting Volume 11, Nomor 3, Tahun 2022
Publisher : Diponegoro Journal of Accounting

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Abstract

The aims of this study to analyze and test the effects of managerial ownership and audit firm size on audit fees in financial companies listed in Indonesian Stock Exchage. The companies used as the population in this study are financial companies listed on the Indonesian Stock Exchange in 2018-2020. Audit fee in this study is the dependent variable and for independent variable using managerial ownership and audit firm size. This study also uses control variables such as firm size, leverage, current, loss, and growth.Based on the purposive sampling method, the number of financial companies used as a sample is 54 companies. This study using multiple linear regression method to analyze the research data. The results of this study indicate that managerial ownership has no significant relationship with audit fees in Indonesian financial companies. Meanwhile, audit firm size has a significant relationship with audit fees in Indonesian financial companies.
ANALISIS DETERMINAN KECURANGAN LAPORAN KEUANGAN MENGGUNAKAN PERSPEKTIF FRAUD DIAMOND THEORY (Studi Kasus pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2018-2020) Muhammad Tubagus Abbas; Herry Laksito
Diponegoro Journal of Accounting Volume 11, Nomor 4, Tahun 2022
Publisher : Diponegoro Journal of Accounting

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Abstract

Financial statement fraud is an act that is intentionally carried out consciously by eliminating material information in the financial statements. Financial statement fraud causes losses to those who use financial statements and provides benefits to fraudsters. The purpose of this study is to examine the determinants of financial statement fraud using the fraud diamond theory perspective.The population in this study are manufacturing companies listed on the Indonesia Stock Exchange in 2018-2020. Purposive sampling was used as a sampling method. A total of 295 research data were used as research samples. Logistic regression analysis was used as a method of research analysis.The results of this study indicate that the determinants of financial statements fraud using the fraud diamond theory perspective which is represented by financial stability, external pressures, and change in directors have positive significant effect on financial statements fraud, while financial targets, effective of monitoring, nature of industry, change in auditor have no significant effect on financial statements fraud.
PENGARUH MODAL INTELEKTUAL DAN PENGUNGKAPANNYA SERTA KOMITE AUDIT TERHADAP KINERJA KEUANGAN PERUSAHAAN (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2018-2020) Rizqi Harry Ramadhan; Herry Laksito
Diponegoro Journal of Accounting Volume 11, Nomor 4, Tahun 2022
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to analyze the impact of intellectual capital and its disclosure and also audit committee on financial performance by using return on Assets (ROA).            This research used manufacturing companies that listed in Indonesia Stock Exchange in 2018 – 2020 as a population. The sample selection method used purposive sampling. From a total population of 195 companies, 117 companies were selected. This research used a sample of 306 data. The intellectual capital measurement model used VAICTM by Pulic which consist of human capital efficiency (HCE), structural capital efficiency (SCE), and capital employed efficiency (CEE). This study used multiple linear regression to analyze the data.            The result of this study indicate that intellectual capital which consist of human capital efficiency (HCE), structural capital efficiency (SCE), and capital employed efficiency (CEE) has a positive and significant effect on return on assets (ROA). Intellectual capital disclosure also has a positive significant effect on return on assets (ROA) and for the audit committee has no significant effect on return on assets (ROA).
The Effect of Tax Morale on the Compliance of State Civil Apparatus Taxpayers at PTNBH with the Role of a Supportive Corporate Environment as a Moderating Variable Herry Laksito
Jurnal Akuntansi dan Perpajakan Vol 8, No 2 (2022): September 2022
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/ap.v8i2.9299

Abstract

The purpose of this study is to examine the effect of tax morale on taxpayer compliance in PTNBH. In addition, this study also aims to examine the effect given by a supportive corporate environment as a moderating variable. The data used is primary data obtained from state civil servants who work in higher education institutions with legal entities (PTNBH). Testing using Moderated Regression Analysis with SPSS tools. The results of the study show that tax morale has a significant effect on taxpayer compliance. A supportive corporate environment is also proven to be able to strengthen the relationship that is formed between the independent variables and the dependent variable in this study.
PENGARUH AUDIT TENURE, REPUTASI KAP, AUDIT DELAY, DAN OPINI AUDIT TAHUN SEBELUMNYA TERHADAP OPINI AUDIT GOING CONCERN Moratulus Gregorius Damor Myando; Herry Laksito
Diponegoro Journal of Accounting Volume 12, Nomor 3, Tahun 2023
Publisher : Diponegoro Journal of Accounting

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Abstract

           The purpose of this research is to examine the impact of audit tenure, reputation of accountant firm, audit delay, and previous year's audit opinion influence simultaneously toward going concern audit opinion in mining company that listed on the Indonesia Stock Exchange from 2020 to 2021.             This research used mining companies during the 2020-2021 with a total 114 samples. Sampling based on a purposive sampling method that follows certain criteria(s). Statistical testing was carried out using Logistic Regression with the help of SPSS version 25 computer program.             The results of this study show that audit delay and previous year's audit opinion have positive significant effect toward going concern audit opinion, Whereas, audit tenure and reputation of accountant firm do not influence going concern audit opinion.
PENGARUH UKURAN PERUSAHAAN, FINANCIAL DISTRESS, DAN REPUTASI KAP TERHADAP AUDIT REPORT LAG Laudza Indra Perdana; Herry Laksito
Diponegoro Journal of Accounting Volume 12, Nomor 3, Tahun 2023
Publisher : Diponegoro Journal of Accounting

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Abstract

This research was conducted with the aim of examining the effect of firm size, financial distress, and KAP reputation against audit report lag. The variable used in this study are firm size, financial distress, KAP reputation as an independent variable as well as the dependent variable used is audit report lag.The sample chosen in this study is a registered service sector company listing on IDX in 2020-2021 with a total sample of 520 samples. Selection of the sample to be used using purposive sampling approach with the criteria and requirement determined by the researcher. The hypothesis analysis used by researchers in testing the hypothesis is multiple linier regression analysis.The result of the study found that all variables, firm size, financial distress, and KAP reputation simultaneously affect the dependent variable audit report lag. When review partially, the variables firm size, financial distress and KAP reputation simultaneously have a negative and significant effect on variables audit report lag.
PENGARUH INSTITUTIONAL OWNERSHIP, PROFITABILITAS, LEVERAGE, DAN RELATED PARTY TRANSACTION TERHADAP TAX AVOIDANCE (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2021) Muhammad Daffa Muthi Fadhali; Herry Laksito
Diponegoro Journal of Accounting Volume 12, Nomor 4, Tahun 2023
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to analyze the factors that influence tax avoidance on manufacturing companies listed on the Indonesia Stock Exchange from 2019-2021. The independent variables used in this study are institutional ownership, profitability, leverage, and related party transaction, while the dependent variable used is tax avoidance. This study uses agency theory to generate testable hypotheses and derive empirical findings from hypothesis testing. The study uses secondary data with a population of 195 manufacturing companies listed on the Indonesia Stock Exchange during the 2019-2021, using purposive sampling to select a sample of 73 manufacturing companies. The multiple linear regression analysis method is used to analyze the data. The results of the study indicate that institutional ownership has a negative and significant effect on tax avoidance, while profitability, leverage and related party transaction have a positive and significant effect on tax avoidance.
PENGARUH ENVIRONMENTAL, SOCIAL AND GOVERNANCE DISCLOSURE TERHADAP FINANCIAL PERFORMANCES (Studi Empiris pada Perusahaan Non-Keuangan yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2021) Ignatius Alan Yudha Pradana; Herry Laksito
Diponegoro Journal of Accounting Volume 12, Nomor 4, Tahun 2023
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the effect of environmental, social and governance disclosure on return on assets, return on equity and market value. Tests in this study use environmental, social and governance disclosure as an independent variable, as well as return on assets, return on equity and market value as the dependent variable. The samples tested in this study are non-financial companies listed on the Indonesia Stock Exchange in 2019-2021. Samples obtained using purposive sampling as a sampling method based on certain criteria. The analytical method used is Partial Least Square (PLS) with WarpPLS software version 7.0 as an auxiliary application. The research obtained results showing that environmental, social and governance disclosure has a significant positive effect on return on assets, return on equity and market value.
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