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Basuki Hadiprajitno
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Economics, Econometrics & Finance

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PENGARUH EFEKTIVITAS KOMITE AUDIT TERHADAP FINANCIAL DISTRESS Ardina Nuresa; Basuki Hadiprajitno
Diponegoro Journal of Accounting Volume 2, Nomor 2, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

This study analyzes the impact of audit committee effectiveness on financial distress by using discriminant analysis (z-score). The effectiveness of audit committee can be seen from size of audit committee, independence of audit committee, frequency of audit committee meeting, and financial knowledge of audit committee. This study use one control variable is firm size. Population that use in this study is 603 listed manufactured firms in Indonesia Stock Exchange in 2008-2011. Based on purposive sampling method, there are 209 samples consist of 33 financially distressed firms and 176 non financially distressed firms. Financial distress criteria is measure by discriminant analysis (z-score). Data analysis using logistic regression with SPSS 16. The result show that frequency of audit committee meeeting and financial knowledge of audit committee have significant negative affect with financial distress. 
PENGARUH STRUKTUR KEPEMILIKAN MANAJERIAL, UKURAN PERUSAHAAN, DAN PRAKTIK CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA Riske Meitha Anggraeni; Basuki Hadiprajitno
Diponegoro Journal of Accounting Volume 2, Nomor 3, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

This  study  aims  to  examine  managerial ownership structure, firm size, and corporate  governance  on earnings management. Earning management was measure by discretionary accruals, ownership managerial structure was measure by the percentage stock of managerial,  firms size was measure by natural logaritma of total asset, and corporate governance were measure by three variabels (composition of board commissioner independent, total of audit committee, and KAP size big 4 or non big 4). This study used data of 111 manufacturing companies listed in BEI from 2009- 2011 . Methods of data collection used  purposive  sampling  techniques. The data were then analized using multiple regression analysisThe  results  shows  that  the  managerial ownership structure and firm size size has  no  significant  effect  on  earnings  management.  Meanwhile, the Corporate Governance (composition of board independent commissioners, audit committee, and KAP size) have significant effect on earning management. 
PENGARUH CORPORATE GOVERNANCE PADA HUBUNGAN CORPORATE SOCIAL RESPONSIBILITY DAN NILAI PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI Rara Saraswati; Basuki Hadiprajitno
Diponegoro Journal of Accounting Volume 2, Nomor 1, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to investigate the influence of corporate governance and corporate social responsibility (CSR) on firm value of manufacturing companies listed on the Stock Exchange. Corporate governance is represented with managerial ownership, institutional ownership, independent commissary proportion, and the mamber of audit commitee as the moderating variabel. The sample is a manufacturing company listed on the Indonesia Stock Exchange on 2010-2011. The sample was selected using purposive sampling method and obtained a sample of 37 companies. Data analysis was performed with factor analysis, classical assumptions, and hypothesis testing with absolute value regression methode. The results show that corporate social responsibility has a significantly influence on firm value and corporate governance  as a moderating variable significantly influence on CSR and corporate value.
FAKTOR-FAKTOR YANG MEMPENGARUHI KEPUTUSAN PENERIMAAN AUDITOR PADA KANTOR AKUNTAN PUBLIK DI SEMARANG Nessya Dina Nurdiani; Basuki Hadiprajitno
Diponegoro Journal of Accounting Volume 2, Nomor 2, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aimed to give empirical evidence concerning about criterias is needed by Recruiters for accepting auditors in the Public Accounting Firms upon Semarang city. Variable that used in this study were Subjective Qualifications, Interpersonal Attraction, Perceived Similarism, Objective Qualifications, Physical Attraction, Dress Effect, Gender, and Competency as Independent Variable with Hiring Decisions were Accepted and Rejected as Dependent Variable. This study used the empirical purposive sampling technique for collected the datas. The size of the sample in this study were 40 sample. Respondent in this study were Recruiters is Public Accounting Firms Semarang employees that participated in the intervew process and hiring decisions process of auditor. Data analyzis used analysis of logistic regression. The results of this study showed not all hypothesis were accepted. The results of the analysis showed factors were Subjective Qualifications, Perceived Similarity, Objective Qualifications, and Competency about hiring decisions process of auditor has signifficant and positive impact on accepted hiring outcomes. This was showed that Recruiters excited with applicant (auditor) who had positive criterias will have bigger chance to accept in Public Accounting firms on Semarang. 
Co-Authors Ardina Nuresa Nessya Dina Nurdiani Rara Saraswati Riske Meitha Anggraeni