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Tri Jatmiko Wahyu Prabowo
Departemen Akuntansi Fakultas Ekonomika dan Bisnis Universitas Diponegoro
Economics, Econometrics & Finance

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PENGARUH KOMITE AUDIT DAN KUALITAS AUDIT EKSTERNAL TERHADAP TINDAKAN MANAJEMEN LABA Fitria Kusumaningtyas Wijayanti; Tri Jatmiko Wahyu Prabowo
Diponegoro Journal of Accounting Volume 9, Nomor 1, Tahun 2020
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to analyze the relationship between the audit committee and the interaction between the audit committee with the quality of the external audit on earnings management in manufacturing industry companies listed on Indonesia Stock Exchange in 2017 and 2018. The dependent variable used in this study is earnings management. The independent variable used is the expertise of the audit committee. Furthermore, the moderating variable in this study is the quality of the external audit which is proxied by the reputation of the auditor and auditor industry specialization. The control variables to maintain the relationship between the independent and dependent variables used are firm size and leverage.This study uses secondary data from annual reports and financial statements of manufacturing industry companies listed on the Indonesia Stock Exchange in 2017 and 2018. The sampling method used was purposive sampling. The sample in this study consists of 212 companies. Multiple linear regression analysis is the analysis used to test the hypothesis in this study.The test results in this study indicate that the audit committee has a negative effect on earnings management, the interaction between the audit committee and the auditor's reputation has no effect on earnings management and the interaction between the audit committee and the auditor industry specialization has a negative effect on earnings management.
PENGARUH KONEKSI POLITIK TERHADAP KINERJA LINGKUNGAN DAN PROFITABILITAS Nofi Sulistyowati; Tri Jatmiko Wahyu Prabowo
Diponegoro Journal of Accounting Volume 9, Nomor 3, Tahun 2020
Publisher : Diponegoro Journal of Accounting

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Abstract

This study is to examine the effect of political connections on environmental performance and profitability. The variables used in this study are independent and dependent variables. Political connections as a independent variables. The dependent variable are environmental performance and profitability. The population in this study is companies listed on the Indonesia Stock Exchange in 2018. The sampling method used in this reseach is purposive sampling. Based on the sampling method used, there were 88 samples. The analytical method used in this study was ordinal logistic regression analysis and simple linear regression analysis. The results of the reseacrh show that political connections affect environmental performance. That means, companies that have political connections tend to have good environmental performance. Similarly, the results of the effect of political connections on profitability show the same. It also means that companies with political connections also have a high level of profitability.
PENGARUH INDEPENDENSI DAN PROFESIONALISME AUDITOR TERHADAP KUALITAS AUDIT DENGAN FEE AUDIT SEBAGAI VARIABEL MODERASI (Studi Empiris pada Kantor Akuntan Publik di Semarang) Sadewa Sapta Kusuma; Tri Jatmiko Wahyu Prabowo
Diponegoro Journal of Accounting Volume 8, Nomor 3, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

This research was conducted with the aim of examining the role of audit fees in moderating the effect of auditor independence and professionalism on audit quality. The sample used in this research is the auditor who works in the public accounting firm in Semarang. The number of samples received as respondents is 50 samples. Research data was obtained by giving questionnaires to respondents to then be answered. Determination of this sample was carried out by convenience sampling method. The research hypothesis cites using analysis of multiple regression analysis with Ordinary Least Square (OLS) and moderated regression analysis. The results of this research indicate that independence has a positive and significant effect on audit quality while professionalism has no effect on audit quality. In addition, audit fees do not strenghten the effect of auditor independence and professionalism on audit quality.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI AUDITOR SWITCHING (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode Tahun 2011-2015) Jessica Stephanie; Tri Jatmiko Wahyu Prabowo
Diponegoro Journal of Accounting Volume 6, Nomor 3, Tahun 2017
Publisher : Diponegoro Journal of Accounting

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Abstract

The aim of this study is to find determinant factors of auditor switching among manufacturing companies. Variables that considered to affect are management changing, qualified opinion, company size, audit quality, financial distress and audit fees. The populations in this study are all manufacturing companies that listed in Indonesia Stock Exchange, period 2011-2015. The methods used to determine sample is purposive sampling with 125 samples are obtained. The analysis showed that there is negative and significant effect of client size to auditor switching, while change in management, audit quality, financial distress, qualified opinion and audit fee are not.
PENGARUH BOOK TAX DIFFERENCES TERHADAP KUALITAS LABA (Studi Empiris pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Tahun 2010-2014) Rini Wati Pakpahan; Tri Jatmiko Wahyu Prabowo
Diponegoro Journal of Accounting Volume 6, Nomor 4, Tahun 2017
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this research is to examine empirically the influance of book tax differences to earning quality.  Book tax differences as independent variables divided to three group: Large Negative Book Tax Differences, Large Positive Book Tax Differences, and Small Book Tax Differences.  This research employ the dicretionary loan loss provisions and earning persistence as a proxies for earning quality. Population in this research are banking industry in Indonesia Stock Exchange in the period of 2010-2015. The sampel are 25 companies used purposive sampling method to select the sample. Regresion multiple with program SPSS 22 are used for testing hypotheses.The result indicted that book tax differences in banking industry have no effect to earning quality and there is no difference for earning persistensi and dicretionary loan loss provision base on magnitude of book tax differences.
ANALISIS RASIO KEUANGAN (CAMEL) TERHADAP KINERJA KEUANGAN BPD DENGAN GCG SEBAGAI PEMODERASI PERIODE 2017 – 2019 (Studi Empiris Pada Bank Pembangunan Daerah di Indonesia Tahun 2017 – 2019) Ande Larista Simatupang; Tri Jatmiko Wahyu Prabowo
Diponegoro Journal of Accounting Volume 10, Nomor 4, Tahun 2021
Publisher : Diponegoro Journal of Accounting

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This study aims to examine the influence of financial ratio (CAMEL), there are CAR, NPL, NIM, BOPO, and LDR., to the financial performance of regional banks in Indonesia  that measured by Return on Assets (ROA) and Good Corporate Governance as moderated variable, based on number of board of directors and commissioners.            This study used annual report of regional banks in the period 2017-2019. The total sample of this study were 26 regional banks after selected by purposive sampling method. The analysis technique used in this study is linear regression to examine the relationship between variables that one with the other variables.            The results of this study indicate that NPL and BOPO has negatively and significant impact on ROA. While the CAR, NIM, and LDR has positively and significant impact on ROA. The results of this study also indicate that the board of directors and commissioners as moderating variables were able to moderate the influence of NPL and NIM on financial performance. However, it is unable to moderate the influence of CAR, BOPO and LDR on Return on Assets.
PENGARUH KINERJA KEUANGAN TERHADAP MANAJEMEN LABA PERBANDINGAN PERUSAHAAN YANG TERKONEKSI DAN TIDAK TERKONEKSI POLITIK Fitri Nur Indahsari; Tri Jatmiko Wahyu Prabowo
Diponegoro Journal of Accounting Volume 10, Nomor 1, Tahun 2021
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to determine the relationship between financial performance and earnings management actions by comparing companies that are have politically connected & not connected. Company performance is the result of company work that explains the company's financial operating activities. The company's financial capability can be seen from the profits obtained and presented in the company's financial statements. The results of this study will show whether the company's financial performance is related to earnings management actions in companies that are have politically connected & not connected. This study used secondary data which was annual reports retrieved from Indonesia Stock Exchange (IDX) website. This study used purposive sampling method. Population in this study were company listed on the Indonesia Stock Exchange in 2017-2018. The research method used in this study was linear regression. This study used stakeholder theory and agency theory to formulate hypotheses that lead to the results of the analysis. The results showed that financial performance had a significant effect on earnings management for a sample of all companies. Meanwhile, the results of the research on financial performance for companies that were have politically connected and not connected had no significant effect on earnings management. The results of this study also indicate that the value of corporate financial performance and earnings management for companies with have political connections is higher than for companies that are not have politically connected.
PENGARUH LABA AKUNTANSI, TOTAL ARUS KAS, DAN DIVIDEN PER SHARE TERHADAP HARGA SAHAM (Studi Empiris terhadap Perusahaan yang terdaftar dalam Indeks Kompas100 di BEI tahun 2016-2018) Christian Van Berth Siregar; Tri Jatmiko Wahyu Prabowo
Diponegoro Journal of Accounting Volume 10, Nomor 2, Tahun 2021
Publisher : Diponegoro Journal of Accounting

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Abstract

In carrying out stock investment activities in the capital market, investors need a variety of information to determine the best decision in choosing stocks. The information published by the company can affect the demand and supply of investors, then affect the stock price. In this study, the information used as a parameter to measure firm value from these financial statements is accounting profit, total cash flow, and dividend per share (DPS). The purpose of this research is to analyze the influence of the variable accounting profit, total cash flow, and dividend per share (DPS) on stock prices.The research was conducted using a quantitative approach and multiple linear regression analysis methods. The study population was 300 companies listed on the IDX in the Kompas100 index for the 2016-2018 period, with a sample size of 166 data after being selected using the purposive sampling method. Using secondary data obtained from financial reports through the website www.idx.com, www.investing.com, and related company websites. The results showed that accounting profit and dividend per share (DPS) had a significant effect on stock prices. Meanwhile, total cash flow has no significant effect on stock prices.
ANALISIS DETERMINAN AUDITOR INTERNAL PADA EFEKTIVITAS AUDIT INTERNAL SEKTOR PUBLIK (STUDI PADA INSPEKTORAT PROVINSI DKI JAKARTA) Christopher Septian Nainggolan; Tri Jatmiko Wahyu Prabowo
Diponegoro Journal of Accounting Volume 8, Nomor 4, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

This research was conducted with the aim of examining the competence of internal auditors, the support of the auditee, the independence of internal auditors, and the relationship between internal auditors and external auditors in their influence on the effectiveness of internal audits. The population in this study are the internal auditors of DKI Jakarta Provincial Inspectorate which totalling 77 peoples. The sampling method in this study is using convenience sampling. Based from the total population, as many as 55 respondents were willing to become samples in this study. Research data were obtained by giving questionnaires to the respondents. The research hypothesis were tested using multiple regression analysis. The results of the study indicate that auditor competence and the relationship of internal auditors with external auditors have a positive and significant influence on the effectiveness of internal audits, whereas auditor independence and auditee support have no effect on the effectiveness of internal audits.
PENGARUH KONEKSI POLITIK DAN TATA KELOLA PERUSAHAAN TERHADAP BIAYA AUDIT Sabda Surya Daniel Simanjuntak; Tri Jatmiko Wahyu Prabowo
Diponegoro Journal of Accounting Volume 10, Nomor 1, Tahun 2021
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to determine the extent of the ability of political connections in influencing audit costs and to determine the extent to which corporate governance capabilities are assessed using the corporate governance perception index in influencing audit fees. This analysis is also supported by several control variables namely company size, return on assets, and the public accounting firm used. The sampling method used in this study was purposive sampling, the number of companies sampled for 9 companies with observations for 4 years so that a total of 36. Data processing used by researchers is multiple  regression analysis. The results of this study indicate that political connections have a positif effect on rejected audit fees. Meanwhile corporate governance which is assessed using the corporate governance perception index has a negative effect on accepted audit fees.
Co-Authors Aizhar Ashari Ande Larista Simatupang Ani Purwati Christian Van Berth Siregar Christopher Septian Nainggolan Dea Rahma Novitasari Desinta Natalia Siregar Dimas Ario Wicaksono Fitri Jumi Rahayu Fitri Nur Indahsari Fitria Kusumaningtyas Wijayanti Gian Pahala Tadore Simamora Handre Diono Jessica Stephanie Khadafy Fadholi Syuhada Louisa Gabe Samosir Nofi Sulistyowati Nurulita Irmaya Adelina Rini Wati Pakpahan Rizal Qowi Ruci Abdi Muhyi Sabda Surya Daniel Simanjuntak Sadewa Sapta Kusuma Suci Anggun Sari