Surya Raharja
Accounting Department Of Faculty Of Economics And Business Of Diponegoro University

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ADAKAH KANDUNGAN INFORMASI LAPORAN AUDIT WTP DENGAN PARAGRAF PENJELAS DAN LAPORAN AUDIT WDP? Wicaksono, Arie; Raharja, Surya
Jurnal Dinamika Akuntansi Vol 4, No 1 (2012): March 2012
Publisher : Jurnal Dinamika Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v4i1.1959

Abstract

Penelitian ini bertujuan untuk menyelidiki konten informasi modified audit opinion pada penilaian pasar. Modified audit opinion dianggap sebagai titik awal laporan standar. Modified audit opinion mengacu pada laporan audit wajar tanpa pengecualian dengan paragraf penjelasan dan laporan audit wajar dengan pengecualian pada reaksi pasar. Penelitian ini dilakukan dengan menggunakan metode studi peristiwa. Sampelnya adalah perusahaan yang memiliki laporan audit wajar tanpa pengecualian dengan paragraf penjelasan dan laporan audit wajar dengan pengecualian yang terdaftar di Bursa Efek Indonesia pada periode 2004-2009. Hasil penelitian menunjukkan bahwa pe-ngumuman laporan audit wajar tanpa pengecualian dengan paragraf penjelasan dan laporan audit wajar dengan pengecualian tidak secara signifikan mempengaruhi abnormal return. This study aims to investigate the information content of modified audit opinion on market valuation. Modified audit opinions are considered the least departure of standard report. The term modified audit opinion refers to both unqualified audit report with explanatory paragraph and qualified audit report on market reaction. The research was done by using event study method. The sample are companies that have unqualified audit report with explanatory paragraph and qualified audit report that listed in Indonesia Stock Exchange in the period of 2004-2009.The results show that the announcement of unqualified audit report with explanatory paragraph and qualified audit report did not significantly affect the abnormal return.
Factors Affecting Accounting Students In Choosing Accounting Career Path Raharja, Surya; Liany, Dewi
Jurnal Dinamika Akuntansi Vol 12, No 2 (2020): September 2020
Publisher : Department of Accounting, Faculty of Economics, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v12i2.24169

Abstract

This study aims to empirically examine factors that influence accounting students in choosing their career path. The samples were 181 students from six biggest universities in Semarang, Indonesia.  In this study, data were collected using questionnaire survey and analyzed using multiple linear regression.  The results of this study indicate that intrinsic motivation, extrinsic motivation, career exposure, and social values influence the career paths accounting student. While third parties positively influence accounting students in determining career path but it is not statistically significant. These findings may help us to understand how to improve career path among accounting students
THE INFLUENCE OF CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE IN FORMING CORPORATE REPUTATION AND ITS IMPACT TO MARKET PERFORMANCE OF FIRMS IN INDONESIA Kurnia, Muhammad Syuchron; Raharja, Surya
Diponegoro Journal of Accounting Volume 10, Nomor 4, Tahun 2021
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the effect of corporate social responsibility (CSR) disclosure on reputation and reputation and its impact on company market performance. The independent variables in this study are Corporate Social Responsibility (CSR) and Company Reputation. Meanwhile, the company's market performance is a variable depending on its measurement using Tobin's Q. This research refers to research conducted by (Pham & Tran, 2020).The effect of CSR disclosure on market performance mediated by company reputation is considered to have a positive influence by the hypothesis based on stakeholder theory and signal theory. The population in this study are companies listed on the Indonesia Stock Exchange (IDX) during 2017-2019. The sampling method used in this study was the purposive sampling method with predetermined criteria to produce 50 samples of companies to be studied. The data used are secondary in the form of financial reports and company annual reports obtained through the website www.IDX.co.id and financial information from the Bloomberg terminal. The research was tested using the Structural Equation Model (SEM) approach using Partial Least Square (PLS) software.The results of this study indicate that CSR disclosure in shaping the company's reputation has a negative effect on the company's market performance (Tobin's Q). Then the effect of CSR disclosure on market performance directly also has a significant negative effect on market performance (Tobin's Q). The company's reputation has a positive but significant effect on market performance (Tobin's Q).
Implementasi Konservasi Moral Melalui Pendidikan Akuntansi Berkarakter Untuk Mengoptimalkan Peran Etika Bisnis Dan Profesi Dalam Upaya Mewujudkan Greening Business Management Maylia Pramono Sari; Surya Raharja
Conference In Business, Accounting, And Management (CBAM) Vol 1, No 2 (2012): Conference In Business, Accounting And Management (Cbam) 2012
Publisher : Conference In Business, Accounting, And Management (CBAM)

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Abstract

There are some very facts related to the environmental crisis that occurred in Indonesia. Environmental crisis facing humanity is a direct result of environmental management “non-ethical”. Thus it can be said that the ecological crisis facing humanity is rooted in a crisis of ethics or moral crisis largely caused by the neglect of character education. Therefore, in order to achieve Greening Business Management is a strategy of integrated environmental management will require optimization of business ethics and professional roles in business processes.The growth of ethical awareness is influenced by a person during one’s college education. Therefore, it is necessary to raise awareness of the role of education through the implementation of conservation ethical moral in all subjects in the curriculum. If it is also applied to S1 accounting students, the students will become professionals in the field of accounting that have ethical considerations ability is fine as it used to take ethical considerations in both the professional as well as discussion of ethical dilemmas through simulation completion of cases of ethical considerations. The author conducted a conceptual study in the writing of this article and the author seeks to analyze alternative solutions to the problems existing environmental crisis. The authors sought to implement conservation through learning accounting moral character throughout the course to the curriculum S1 Accounting, by taking an example of the study of the curriculum of the Faculty of Economics in Accounting S1 Semarang State University in 2012 with a total of 66 subjects. Real steps by the author is to redesign the competency standards in all accounting courses by optimizing the four aspects of intelligence that is Physic Quotient (PQ), Intellectual Quotient (IQ), Emotional Quotient (EQ) and Spiritual Quotient (SQ) to generate student character positive. Expected with positive character formation of the students, it is expected the perpetrators accounting accounting will also have a good character in the business-related issues so expect moral and character primarily related to the environmental crisis will be resolved and the business can be run with a healthy, consistent and ethical.In this case, the authors classify as accounting actors in the formation of character is the focus of financial accountants, management accountants, public accountants, public sector accountants, managers and stakeholders of the company. The results showed that of the 66 subjects, there were 35 subjects that are the focus of character education for character building accountants, managers and stakeholders; 13 subjects were the focus of financial accountants, public accountants and public sector accountants, 11 subjects were focused management accountant, 7 subjects that focus accountants public and public sector accountants.Keywords: Greening Business Management, Business & Profession Ethics, Learning Accounting Character, Moral Conservation
PENGARUH KEPEMILIKAN KELUARGA, KEPEMILIKAN INSTITUSI DAN KEPEMILIKAN ASING TERHADAP KINERJA KEUANGAN PERUSAHAAN Asido Ivan; Surya Raharja
Diponegoro Journal of Accounting Volume 10, Nomor 2, Tahun 2021
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this study is to investigate the effect of family ownership, institutional ownership and foreign ownership on company performance in manufacturing companies listed on the Indonesia Stock Exchange. The independent variables in this study are family ownership, institutional ownership and foreign ownership with company performance as the independent variable.The sample used in this study were 68 companies in manufacturing listed on the Indonesia Stock Exchange (IDX) in 2016 - 2018. The type of data used in this study is secondary data, in the form of corporate financial statements. The data is then analyzed using multiple linear regression analysis, classical assumption test and hypothesis testing.The results of this study indicate that institutional ownership has a significant positive effect on company performance, while family ownership and foreign ownership have no significant effect on company performance. Institutional ownership is considered to have an important role in minimizing agency conflicts that occur between shareholders and management.The existence of institutional investors is considered capable of optimizing the supervision of management performance by supervising every decision made by management as company manager.
THE EFFECT OF AUDIT COMMITTEE, INSTITUTIONAL OWNERSHIP, PROFITABILTY, AND AUDIT COMPLEXITY AS MODERATING VARIABLE TO FINANCIAL STATEMENT REPORT DELAY (Empirical Study on Manufacturing Companies Listed on Indonesia Stock Exchange Year 2017-2019) Rifqi Husein Aldjoeffry; Surya Raharja
Diponegoro Journal of Accounting Volume 11, Nomor 1, Tahun 2022
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this study was to determine the effect of the audit committee moderated by audit complexity, institutional ownership, and profitability on financial statement report delay by conducting an empirical study on manufacturing companies listed on IDX in 2017 – 2019. This study uses quantitative methods and explanatory research that aims to prove the research hypothesis. The sample selection was carried out by purposive sampling and based on predetermined criteria; the number of samples used was 83 manufacturing companies. The data analysis technique in this study is multiple linear regression assisted by the statistics application of SPSS. The results showed that institutional ownership and profitability had a negative effect on financial statement report delay, while the audit committee had no significant effect on financial statement report delay. In addition, audit complexity does not moderate the effect of the audit committee on financial statement report delay.
THE EFFECT OF AUDIT FEE AND AUDIT EFFORT ON AUDIT QUALITY (IN MANUFACTURING COMPANIES LISTED ON INDONESIA STOCK EXCHANGE 2017-2019) Maulia Aurel Salim; Surya Raharja
Diponegoro Journal of Accounting Volume 10, Nomor 4, Tahun 2021
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the effect of audit fee and audit effort on the audit quality of manufacturing companies in Indonesia. The independent variables in this study are Audit Fee and Audit Effort. Meanwhile, the Audit Quality is a dependent variable depending on its measurement using dummy variable of Big Four and Non-Big Four.The results of this study will show whether audit fee and audit effort have an effect on increasing or decreasing audit quality. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2017-2019. The sampling method used in this study was the purposive sampling method with predetermined criteria to produce 180 samples of manufacturing companies to be studied. The data used are secondary in the form of financial reports and company annual reports obtained through the website www.IDX.co.id and financial information from the Bloomberg terminal. The research was tested using the logistic regression analysis using SPSS 21 software.The results of this study indicate that audit fee has a positive and significant effect on the audit quality. Then the effect of audit effort has no effect on the audit quality.
The Effect of Capital Intensity, Corporate Social Responsibility, and Profitability on Tax Avoidance (In Manufacturing Companies Industry of Food & Beverage Sub Sectors Listed on Indonesia Stock Exchange 2015-2020) Muhammad Irfan Aryatama; Surya Raharja
Diponegoro Journal of Accounting Volume 10, Nomor 4, Tahun 2021
Publisher : Diponegoro Journal of Accounting

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Abstract

The main objective of this study is to determine the relationship between the variables of capital intensity, corporate social responsibility, and profitability on tax avoidance by manufacturing companies in the food & beverage sub-sector listed on the Indonesia Stock Exchange 2015-2020. This study has an overall sample of 96 food & beverage industry manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2015-2020 period with predetermined criteria. The sample was selected using purposive sampling method and the analysis technique used panel data regression with the Eviews-9 program. The independent variables of this study are capital intensity, corporate social responsibility, and profitability using ROA measurement. While the dependent variable in this study is tax avoidance which is measured using ETR. The results of this study indicate that several variables of capital intensity have a positive effect on tax avoidance. Corporate social responsibility has a negative effect on tax avoidance. Then, Return on Assets, as a proxy for measuring profitability, has no significant effect on tax avoidance.
PENGARUH PENGUNGKAPAN ENTERPRISE RISK MANAGEMENT DAN PENGUNGKAPANINTELLECTUAL CAPITAL TERHADAP NILAI PERUSAHAAN (Studi Empiris Pada Perusahaan-perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia pada Periode Tahun 2015-2018) Muhammad Rizki Mabrur; Surya Raharja
Diponegoro Journal of Accounting Volume 10, Nomor 4, Tahun 2021
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this study is to examine the effect of enterprise risk management disclosure and intellectual capital  disclosure on firm value in mining companies in Indonesia.The population in this study were all mining companies listed on the Indonesia Stock Exchange for the year 2018. The sampling method used in this research was purposive sampling. The total number of samples in this study were 38 companies that were the research samples. The data used in the study were obtained from the company's annual reports. The data in this study were analyzed using the classical assumption test before the data was tested using panel data regression test. The results of this study indicate that enterprise risk management disclosure has a positive and significant effect on firm value. Meanwhile, disclosure of intellectual capital  has no effect on firm value.
PENGARUH TATA KELOLA PERUSAHAAN TERHADAP PENGUNGKAPAN MODAL INTELEKTUAL Arif Fajrianto; Surya Raharja
Diponegoro Journal of Accounting Volume 10, Nomor 2, Tahun 2021
Publisher : Diponegoro Journal of Accounting

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Abstract

The aim of this study is to examine the role of corporate governance iniintellectual 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 2016 - 2018. Sample determined with purposive sampling method. Total sample of this research are 327 companies. This study used multiple regression analysis for hypotheses testing. The results of this study show that board size and government ownership has positive and significant effect on intellectual capital disclosure. Meanwhile, the proportion of independence, blockholder ownership, board tenure has no effect on intellectual capital disclosure.