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All Journal Diponegoro Journal of Accounting Fokus Ekonomi Ekuilibrium : Jurnal Ilmiah Bidang Ilmu Ekonomi
Totok Dewayanto
Accounting Department, Economic & Business Faculty, Diponegoro University
Economics, Econometrics & Finance

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MEKANISME TATA KELOLA PERUSAHAAN DAN AUDIT REPORT LAG Rezaldy Adhyasa; Totok Dewayanto
Diponegoro Journal of Accounting Volume 9, Nomor 4, Tahun 2020
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this study is to examine the role of corporate governance in the delay of audit reports. The population in this study consisted of all manufacturing companies on the Indonesia Stock Exchange for the period 2015 - 2017. Sampling was conducted using a purposive sampling method. The total sample of this research is 243 companies.            This study uses multiple regression analysis for hypothesis testing. The results of this study indicate that the size of the audit committee, the type of auditor, company performance, and the number of board meetings have a negative and significant effect on ARL. Meanwhile, the independence of the board and the number of audit committee meetings had a significant positive effect on ARL. Audit committee qualifications do not affect the audit report lag level.
ANALISIS PENGARUH FRAUD DIAMOND DAN FEE AUDIT TERHADAP PENGUNGKAPAN ATAS KECURANGAN LAPORAN KEUANGAN (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2019) Imanuel Yoka Prasetia; Totok Dewayanto
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 was to determine the effect of elements of fraud diamond (pressure, opportunity, rationalization, capability) and audit fees on the disclosure of fraudulent financial statements, in manufacturing companies listed on the Indonesia Stock Exchange.The population in this study consisted of all manufacturing companies on the Indonesia Stock Exchange for the 2017-2019 period. Sampling was done by using purposive sampling method. The total sample of this research is 71 companies.This research uses multiple regression analysis for hypothesis testing. The results of this research indicate that pressure and opportunities have a positive and significant effect on financial statement fraud. Meanwhile, rationalization, capability, and audit fees have no effect on fraudulent financial statements.
ANALISIS FINANCIAL STATEMENT FRAUD MENGGUNAKAN PERSPEKTIF TEORI FRAUD DIAMOND (Studi Empiris pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Bergerak di Sektor Manufaktur Tahun 2016-2019) Kurnia Purnama Adesya; Totok Dewayanto
Diponegoro Journal of Accounting Volume 10, Nomor 4, Tahun 2021
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to test the influence of diamond fraud elements, namely  pressure, opportunity, rationalization, and capability to the probability of financial statement fraud.This study uses secondary data from the annual report of companies listed on the Indonesia Stock Exchange. Using purposive sampling method, a total of 448 samples were taken from the manufacturing sector which published its annual report in 2016-2019. This study uses logistics regression analysis method to test the element of diamond fraud projected with financial stability, quality of external auditor, composition of independent board of commissioners, change of auditor, and changes of director to the probability of financial statement fraud.The results showed that financial stability has no influence on the probability of financial statement fraud. Then the quality of external auditors has a negative influence on the probability of  financial statement fraud, as well as the composition of the board of commissioners that has a negative influence on the probability of  financial statement fraud. Furthermore, the change of auditors has no influence on the probability of  financial statement fraud and lastly the change of directors has a negative influence on the probability of financial statement fraud.
PENGARUH MODAL INTELEKTUAL, KEPEMILIKAN MANAJERIAL, KEPEMILIKAN INSTITUSIONAL, DAN MASA JABATAN DEWAN KOMISARIS TERHADAP KINERJA KEUANGAN PERUSAHAAN Alif Nur Krishnamurti; Totok Dewayanto
Diponegoro Journal of Accounting Volume 9, Nomor 4, Tahun 2020
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this study is to examine whether Intellectual Capital, Managerial Ownership, Institutional Ownership, and Board of Commissioners' Masa jabatan affect the Company's Financial Performance and company firm size and leverage as a control variable.The population in this research consists of all manufacturing companies on the Indonesia Stock Exchange in the 2015-2017 period. Sampling was done using a purposive sampling method. The total sample of this research is 210 companies.This study uses multiple regression analysis to test hypotheses. The results of this study indicate that Intellectual Capital has a positive and significant influence on the Company's Financial Performance. Meanwhile, Managerial Ownership, Institutional Ownership, and Board of Commissioners' Masa jabatan have no influence on the Company's Financial Performance
DEWAN KOMISARIS DAN PENGUNGKAPAN INFORMASI PENGENDALIAN INTERNAL Fachry Rizqi Amin; Totok Dewayanto
Diponegoro Journal of Accounting Volume 7, Nomor 4, Tahun 2018
Publisher : Diponegoro Journal of Accounting

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Abstract

             This study aims to exmine the effect of boards commissioner size, independent commissioner, presence of women as independent variable and internal control information disclosure as dependent variable.            This study uses secondary data obtained from the Indonesia stock exchange (idx). This research using a sample as many as 324 manufacturing companies registered in BEI year 2014 – 2016. The methods used in this research is purposive sampling method. Statistical techniques used in this study is a multiple regression.            The results obtained from this research shows the board of commissioner size and independent commissioner, have a significant positive influence on internal control information disclosure. Presence of women have no significant result.
PENGARUH STRUKTUR KEPEMILIKAN, DIVERSITAS GENDER DEWAN KOMISARIS, DAN VALUE CREATION TERHADAP FINANCIAL DISTRESS Ghazna Jullab Khorraz; Totok Dewayanto
Diponegoro Journal of Accounting Volume 9, Nomor 4, Tahun 2020
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aimed to examine the impact of  institutional ownership, managerial ownership, foreign ownership, goverment ownership, gender diversity board of commisioner and value creation the posibility of financial distress. This study use leverage as control variable The population in this study includes all companies listed on Bursa Efek Indonesia (BEI) in 2015-2018. The samples conducted by purposive sampling method. Criteria for financial distress company is a company with Altman-Z score under 1,81 in the reporting period. The sample used in this study were manufacturing companies that have availability annual report in 2015-2018. The total sample is 316 companies, which consists of 158 companies financial distress as well as 158 non-financial distress companies with similar industry and accounting reporting period. The analysis technique used is logistic regression.The results of anlysis showed that the variables of institutional ownership, foreign ownership and value creation in a significant negative effect on the possibility of financial distress, while variable managerial ownership, goverment ownership, and gender diversity board of commisioner not significantly affect the financial distress.
PERAN TATA KELOLA PERUSAHAAN PADA PENGUNGKAPAN MODAL INTELEKTUAL Fadhil Rahandika; Totok Dewayanto
Diponegoro Journal of Accounting Volume 8, Nomor 3, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

The aim of this study is to examine the role of corporate governance in intellectual capital disclosure. This study used firm performance, capital structure and fim size as control variable. The population in this study consists of manufacturing companies in Indonesia Stock Exchange for the period 2015 - 2017. Sample determined with purposive sampling method. Total sample of this research is 381 companies.This study used multiple regression analysis for hypotheses testing. The results of this study show that board size, the propotion of independent commissioner, blockholder ownership and government ownership has positive effect and significant on intellectual capital disclosure. Meanwhile, board tenure has no effect on on intellectual capital disclosure
PENGARUH MEKANISME TATA KELOLA PERUSAHAAN & MODEL BISNIS TERHADAP PENGUNGKAPAN MODAL INTELEKTUAL Aryandra Anantama; Totok Dewayanto
Diponegoro Journal of Accounting Volume 9, Nomor 2, Tahun 2020
Publisher : Diponegoro Journal of Accounting

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Abstract

The aim of this study is to examine the role of board compositions, blockholder ownership and business model on intellectual capital disclosure. This study uses firm size, leverage and return on asset as a control variable.The population in this study consists of manufacturing companies in Indonesia Stock Exchange for the period 2015 - 2017. Sample determined with purposive sampling method. Total sample of this research are 225 companies.This study used multiple regression analysis for hypotheses testing. The results of this study shows that board size, blockholder ownership and business model has positive and significant effect on intellectual capital disclosure. This study also shown that board independence has positive but insignificant effect on intellectual capital disclosure.
STRUKTUR KEPEMILIKAN, DEWAN KOMISARIS, DAN PENGUNGKAPAN PENGENDALIAN INTERNAL Ivan Krisna Priantaka; Totok Dewayanto
Diponegoro Journal of Accounting Volume 8, Nomor 3, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this study is to examine the effect of managerial ownership, institutional ownership, board of commissioners size, board of commissioners independence, and the number of board of commissioners meetings as independent variables on internal control disclosure as the dependent variable. This study uses company size as a control variable. This study uses secondary data obtained from the Indonesia Stock Exchange (IDX). This study used a sample of 226 manufacturing companies listed on the Indonesia Stock Exchange in the period 2016 - 2017. The method used in this study was purposive sampling. The statistical technique used in this study is multiple linear regression. The results obtained from this study indicate that institutional ownership, board of commissioners size, board of commissioners independence, and the number of board of commissioners meetings have positive and significant effects on internal control disclosure. Managerial ownership does not have a significant effect on internal control disclosure.
PENGARUH TATA KELOLA PERUSAHAAN, UKURAN PERUSAHAAN DAN UMUR PERUSAHAAN TERHADAP KINERJA PERUSAHAAN Mikha Tri Apriliani; Totok Dewayanto
Diponegoro Journal of Accounting Volume 7, Nomor 1, Tahun 2018
Publisher : Diponegoro Journal of Accounting

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Abstract

This study purpose to provide empirical evidence of corporate governance, firm size and firm age as influence mechanism to firm performance. This study use board size, board independence and board female diversity as mechanism of corporate goverance. Data used in this study was secondary, annual report and financial reporting from chemical and basic industry sectors, the various sectors of the industry and the consumer goods industry sectors listed on the Stock Exchange in 2013-2015. The population of this study was 420 companies from chemical and basic industry sectors, the various sectors of the industry and the consumer goods industry sectors listed on the Stock Exchange in 2013-2015 The sample of this study was 278 companies. The sample drawn by sample selection criteria. The analysis used to answer the study objectives is to use multiple regression. The result of the research show the effect of board size and firm age to firm performance, where board independence, board female diversity and firm size do not effect to firm performance. For the manager, firm performance information used in decision making to determinethe policy to be taken.
Co-Authors Ailsa Azaria Laksita Alif Nur Krishnamurti Andra Domaro Saragih Anigo Trikartiko Anis Solikatun Aryandra Anantama Daniel Ranbon Bungaran M Daniel Satrio Partogian Deny Prasetyo Djoko Suhardjanto Dzulkifli Dzulkifli Erika Fara Rosadina Fachry Rizqi Amin Fadhil Rahandika Fathaya Aji Aryonanto Gabrielle Dika Duryat Ghazna Jullab Khorraz Herlian Rizki Widyatama Hipolitus Hamonangan Rumahorbo Imanuel Yoka Prasetia Ivan Krisna Priantaka Karel Michael Martin Kesia Athania Purba Kevin Fatahillah Akbar Kukuh Herwibawa Kurnia Purnama Adesya Lissa Damayanti Maulidina Alyssa Makarima Mikha Tri Apriliani Muhammad Akmaluddin Muhammad Ilham Utama Murran Afif Wahyudi Paris Halomoan RAHMAWATI RAHMAWATI Raka Bagaskara Rezaldy Adhyasa Shofiyatul Masithoh Sondang Manik Yuliati . . Zafara Luthfiyyah