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

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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 PENGELOLAAN KEUANGAN DAERAH DAN PENGAWASAN INTERNAL TERHADAP KINERJA PEMERINTAH (Studi Kasus Pada Satuan Kerja Perangkat Daerah Kota Semarang) Dea Rahma Novitasari; Tri Jatmiko Wahyu Prabowo
Diponegoro Journal of Accounting Volume 9, Nomor 2, Tahun 2020
Publisher : Diponegoro Journal of Accounting

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This study aims to obtain empirical evidence regarding the implementation of regional financial management supervision in the Semarang City Regional Work Unit (SKPD), both partially and simultaneously totaling 46 SKPD. The population in this study is the Semarang City Regional Performance Unit. Source of data used for the research is primary data which is quantitative research obtained from questionnaires and using the saturated technique. Analysis of the data in this study uses descriptive statistical analysis, classic assumption tests, and multiple linear regression. The result of the analysis of the study shows that internal control and regional financial management had a positive and significant effect on the performance of local governments.
CORPORATE GOVERNANCE DAN PENGARUHNYA TERHADAP INVESTASI RESEARCH & DEVELOPMENT (Studi Empiris Pada Perusahaan Industri Farmasi Yang Terdaftar Di Bursa Efek Indonesia Periode 2016-2021) Khadafy Fadholi Syuhada; Tri Jatmiko Wahyu Prabowo
Diponegoro Journal of Accounting Volume 11, Nomor 3, Tahun 2022
Publisher : Diponegoro Journal of Accounting

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Abstract

This research was conducted to explore how much influence Corporate Governance has on Research & Development investments in pharmaceutical industry companies in Indonesia. Corporate Governance is measured by majority shareholders, independent commissioners, and institutional investors.The population in this study is a pharmaceutical industry company listed on the Indonesia Stock Exchange in the period 2016-2021. The samples obtained using the purposive sampling method amounted to 8 companies. The analytical technique used in testing this research hypothesis is a multiple linear regression analysis with SPSS software.The results of the study showed that the majority shareholder has a negative influence on Research & Development investment. Independent commissioners and institutional investors showed no influence on Research & Development investments.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI INVESTASI YANG EFISIEN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2017-2019 Desinta Natalia Siregar; Tri Jatmiko Wahyu Prabowo
Diponegoro Journal of Accounting Volume 11, Nomor 4, Tahun 2022
Publisher : Diponegoro Journal of Accounting

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This study aims to examine the effect of financial reporting quality, debt maturity, conservatism, board of commissioners effectiveness, audit committee effectiveness, and institutional ownership on investment efficiency.The population of this study were the manufacturing company listed on the Indonesia Stock Exchange in the period of 2017-2019. Based on the purposive sampling method, the final sample obtained 327 data. Multiple linear regression was used to test the hypothesis in this study.The study reveals that financial reporting quality and conservatism have a significant effect on investment efficiency, whereas debt maturity have a negative and significant effect on investment efficiency. In addition, the effectiveness of the board of commissioners, the effectiveness of the audit committee, and institutional ownership have no effect on investment efficiency.
PENGARUH KARAKTERISTIK AUDIT TERHADAP PENGHINDARAN PAJAK (Studi Empiris pada Perusahaan Barang Konsumsi Barang Primer dan Terdaftar di BEI Tahun 2019-2021) Gian Pahala Tadore Simamora; Tri Jatmiko Wahyu Prabowo
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 audit characteristics on tax avoidance. This study has a dependent variable, namely tax avoidance with independent variables including auditor industry specialization, audit fee, audit tenure, and audit opinion. This study uses secondary data derived from the financial statements of all consumer non-cyclicals sector companies listed on the Indonesia Stock Exchange (IDX) in 2019-2021. The research sampling was carried out using purposive sampling method. A total of 34 companies were tested with details of 84 samples throughout the three-year research span. The analysis method used is multiple regression analysis. The results of this study indicate that audit tenure has a negative effect, while audit fee have a positive effect on tax avoidance while auditor industry specialization and audit opinion are found to have no effect.
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