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

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Journal : Diponegoro Journal of Accounting

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PENGARUH AKUNTABILITAS LAPORAN KEUANGAN PEMERINTAH DAERAH (LKPD) TERHADAP TINGKAT KORUPSI PEMERINTAH DAERAH DI INDONESIA: STUDI KASUS PADA PEMERINTAH KABUPATEN BATANG Suci Anggun Sari; 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 study aims to test empirically the effect of local government financial reports accountability (LKPD) to the level of corruption in local government. Local government financial reports accountability (LKPD) based on the results of the inspection of the financial report by BPK that consists of a system of internal control and compliance with laws and regulations. Data were collected using questionnaire survey. The questionnaires were delivered to 175 employes of local government unit (SKPD) Semarang Regency specifically at financial/accounting departement. A total of 175 questionnaires 125 were returned and 120 can be proccesed. There are two hypotheses that were tested by using multiple regression analysis. The results of the analysis showed that the internal control system (SPI) that can effectively reduce the level of corruption. Meanwhile, compliance with the regulations does not affect to the level of corruption.
ANALISIS PENGARUH MEKANISME CORPORATE GOVERNANCE, PROFITALBILITAS, DAN UKURAN PERUSAHAAN TERHADAP TINGKAT PENGUNGKAPAN SUSTAINABILITY REPORT Handre Diono; Tri Jatmiko Wahyu Prabowo
Diponegoro Journal of Accounting Volume 6, Nomor 3, Tahun 2017
Publisher : Diponegoro Journal of Accounting

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Abstract

This study examined the impact of corporate governance mechanism, including board size, independent board, board with female commissioners, as well as the size of the company profitabilas and disclosure level sustainability report. This study uses regression test tool by using SPSS software version 20. The population in this study are all companies listed in Indonesia Stock Exchange for the fiscal year ended December 31, 2013-2015, and disclose sustainability report in 2013-2015. The sampling technique was conducted by purposive sampling method, so that the study sample was 91 companies.The result of multiple regression test shows that the size of the board of commissioners, independent board composition, women board compositon and profitability have positive and significant influence to sustainbility report disclosure level. The test results on firm size shows that firm size has a negative and significant impact on sustainability report disclosure.
PENGARUH PEMILIHAN UMUM (PEMILU) TAHUN 2009, 2014, DAN 2019 TERHADAP PASAR MODAL INDONESIA Louisa Gabe Samosir; 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 study aims to examine the impacts of political events, such a presidential election towards the Indonesian capital market in the last three periods of election, in 2009, 2014, and 2019.            Samples used were the companies listed in LQ-45 from February to July for each period of election, in 2009, 2014, and 2019.  This research took abnormal return and trading volume activity to be examined, thus used event study as the research model. The result shows there were no differences in abnormal return and trading volume activity, both before and after the elections in 2009, 2014, and 2019.
SISTEM PENGENDALIAN INTERNAL PENGELOLAAN ASET BERSEJARAH DI KABUPATEN SEMARANG (Studi Kasus Pada Pengelolaan Candi Gedongsongo) Ruci Abdi Muhyi; Tri Jatmiko Wahyu Prabowo
Diponegoro Journal of Accounting Volume 10, Nomor 2, Tahun 2021
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to determine and understand how the internal control system applied to heritage asset, not many researchers have discussed the internal control of heritage asset, especially in the daily management of heritage asset, researchers have different opinions about whether heritage asset are assets or liabilities. This study uses a case study on the management of Gedongsongo Temple. The internal control system is very important because by having a good system, the agency is able to carry out its daily activities efficiently and effectively, so as to prevent any problems that will occur. The results of this study will show whether the performance of the Gedongsongo Temple manager is in accordance with Government Regulation No. 60 of 2008 concerning Internal Control Systems and Law No. 11 of 2010 concerning Cultural Heritage Management.This study uses primary data in the form of interviews and secondary data in the form of literature references and data from journals, books, and documents published by related agencies or agencies, including the Central Java Province Cultural Heritage Conservation Center and the Semarang Regency Tourism Office. In addition, in data collection, this study uses the method of observation, documentation and interviews. Meanwhile, for data analysis, this study used data reduction, data presentation, drawing conclusions and verification. Data validity testing was also used in this study to strengthen the data obtained.The results showed that Gedongsongo Temple is managed by 3 institutions, namely the Central Java BPCB which is responsible for management, maintenance and preservation, the Semarang Regency Tourism Office has the authority to promote and develop tourist areas, while Perum Perhutani is responsible for the preservation of protected forest areas in the Gedongsongo Temple Area. .The research results also show that the Central Java BPCB recognizes Gedongsongo Temple as a historical asset and as a cultural heritage that must be preserved, protected, and preserved so that it can be passed on to the next generation. Finally, the research results show that the management of Gedongsongo Temple is in accordance with Government Regulation No. 60 of 2008.
PERBEDAAN NILAI ASIMETRI INFORMASI PADA ASSURANCE DAN NON ASSURANCE SUSTAINABILITY REPORT Ani Purwati; Tri Jatmiko Wahyu Prabowo
Diponegoro Journal of Accounting Volume 8, Nomor 1, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

Sustainability reporting has evolved over the past decade. Corporate reporting is made for use by various interested parties, namely internal parties and external parties. When company information owned by management (internal parties) is more than stakeholders (external parties) there will be information asymmetry. Guarantees or assurance in sustainability reports are needed to increase confidence in the accuracy of the information reported by the company, so that the information asymmetry will be lower. This study aims to determine whether the information asymmetry in the non assurance sustainability report is greater than the sustainability assurance report.Forecast error analysis as a proxy to represent information asymmetry (Cuadrado-Ballesteros, 2013). This study uses a non-parametric test, namely Wilcoxon Mann Whitney test, because the data do not meet the prerequisites for hypothesis testing, namely differences in median, normality test, and homogeneity test.The testing of the null hypothesis using Wilcoxon Mann Whitney test showed that the asymmetry of information in the Sustainability Report that did not have assurance (not guaranteed) was greater than the Sustainability Report which had assurance.
PENGARUH AGRESIVITAS PAJAK DAN PROFITABILITAS TERHADAP CORPORATE SOCIAL RESPONSIBILITY (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2016-2017) Dimas Ario Wicaksono; Tri Jatmiko Wahyu Prabowo
Diponegoro Journal of Accounting Volume 10, Nomor 1, Tahun 2021
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this research is to examine the influence of tax aggressiveness and profitability with corporate social responsibility. Independent variabel used in this research is the tax aggressiveness, size and profitability. Dependent variabel in this research is corporate social responsibility. This research population was manufacture companies listed on Indonesian Stock Exchange during 2016-2017. The sample of the research is chosen by using purposive sampling method. Total samples used in this study as many as 185 companies.  Data then analyzed using ordinary least square regression. This research showed that the aggressiveness of corporate taxes and profitability significantly and not positively related to CSR. This result not accordance with legitimacy theory. 
PENGARUH TEKANAN DAN LAMA PENUGASAN TERHADAP INDEPENDENSI AUDITOR EKSTERNAL PEMERINTAH Aizhar Ashari; Tri Jatmiko Wahyu Prabowo
Diponegoro Journal of Accounting Volume 6, Nomor 1, Tahun 2017
Publisher : Diponegoro Journal of Accounting

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Abstract

Many factors can affect the independence of auditor. This study aims to determine the effect of fidelity pressure, time pressure, and assignment range towards auditor independence of the Audit Board of the Republic of Indonesia. The study used primary data derived from respondents who are auditors on the Audit Board of Indonesia Representative of Provinsi Bali. This study used four variables. Three variables are fidelity pressure, time pressure, and assignment range, thence one dependent variable is auditor independence. The data were analyzed using multiple linear regression test. The results showed that fidelity pressure had negative effect on auditor independence, and time pressure had a possitive effect towards auditor independence. Meanwhile assignment range did not gave a significant effect to auditor independence.
PENGARUH KARAKTERISTIK PEMERINTAH DAERAH DAN TEMUAN PEMERIKSAAN BPK TERHADAP KINERJA PEMERINTAH DAERAH KABUPATEN/KOTA DI INDONESIA TAHUN ANGGARAN 2012 Rizal Qowi; Tri Jatmiko Wahyu Prabowo
Diponegoro Journal of Accounting Volume 6, Nomor 1, Tahun 2017
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to prove that the level of wealth,  dependence to the central government, capital expenditure of local government, and the audit finding of BPK, are influential for performace of local governments of Indonesia in 2012 . The performance is measured by scores in the EPPD’s evaluation report that arranged nationally by Ministry of Home Affairs.            Population of this research is whole of Indonesia’s local governments in 2012. Total of samples are 477 local governments that consist of 384 regencies and 93 cities. This research uses purposive sampling method and SPSS 21 software as the analysis program.            The result shows that the level of wealth of local government has positif effect for it’s performance, but the level of dependence to the central government, the level of capital expenditure, and the audit finding of BPK have negatif effect for it’s performance.
IMPLEMENTASI PELAPORAN KEUANGAN BERBASIS AKRUAL PADA RUMAH SAKIT UMUM DAERAH (Studi Kasus pada RSUD Tugurejo Tahun 2018) Nurulita Irmaya Adelina; Tri Jatmiko Wahyu Prabowo
Diponegoro Journal of Accounting Volume 8, Nomor 1, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to describe how the implementation of accrual based in the financial report of hositals. This study focused on the Rumah Sakit Umum Daerah (RSUD) Badan Layanan Umum Daerah (BLUD). BLUSs are formed to provide services to the community without seeking profits based on the principles of efficiency and productivity. BLUDs carried out accounting and financial statements using an accrual basis. The location of this study is RSUD Tugurejo. This study used qualitative descriptive approach with interview and observation methods of employees in the accounting sub section RSUD Tugurejo as parties directly involved in hospital financial reporting. Data from interviews and observation was analyzed by using Miles and Huberman model and categorized as major determinants on implementing accrual based RSUD financial report. The result showed that determinants which affected on implementing accrual basedin financial reports were accounting and information technology based system, commitment from leader, competent human resources, and resistance to change. The four determinants related each other. The manual accounting system was chosen when a computerized and integrated accounting system was not ready to be used which required competent human resources to use it. Commitment from leaders who supports the application of accrual basis accounting were needed to realize the acceptance of accrual basis accounting.
PENGARUH SISTEM PENGENDALIAN INTERN TERHADAP KECURANGAN LAPORAN KEUANGAN PEMERINTAH DAERAH Fitri Jumi Rahayu; Tri Jatmiko Wahyu Prabowo
Diponegoro Journal of Accounting Volume 7, Nomor 4, Tahun 2018
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine empirically the influence of government internal control system to the level of fraud on the financial statements of local government. The government's internal control system consists of several elements, that are control environment, risk assessment, control activities, information and communication, and monitoring. fraudulent financial statements are misstatements arising from fraud contained in financial reporting including misstatements or deliberate deletion of amounts in the financial statements to diceive the users of financial statements and misstatements resulting from undue treatment of assets.Data were collected using questionnaire survey. The questionnaires were delivered t0 72 employes of local government unit (SKPD) Semarang Regency specifically at financial/accounting departement. A total of 86 questionnaires 72 were returned and 64 can be proccesed. There are five hypotheses that were tested by using multiple regression analysis.The results of this study show that environment, risk assessment, control activities, information and communication and monitoring have significant negative effect on the level of fraud in the local government financial statements. This means that the better the government's internal control system (control environment, risk assessment, controlling activities, information and communication, monitoring) will lead to a decrease in the rate of fraud
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