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All Journal JURNAL BISNIS STRATEGI Diponegoro Journal of Accounting Value Added : Majalah Ekonomi dan Bisnis Jurnal Dinamika Akuntansi
Sugeng Pamudji
Jurusan Akuntansi, Fakultas Ekonomi, Universitas Diponegoro Semarang, Indonesia Kampus Tembalang, Semarang 50239
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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PENGARUH KOMPETENSI, INDEPENDENSI, DAN PROFESIONALISME TERHADAP KEMAMPUAN AUDITOR DALAM MENDETEKSI KECURANGAN (FRAUD) Widiyastuti, Marcellina; Pamudji, Sugeng
VALUE ADDED | MAJALAH EKONOMI DAN BISNIS Vol 5, No 2 (2009): Vallue Added - Manajemen Unimus
Publisher : VALUE ADDED | MAJALAH EKONOMI DAN BISNIS

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Abstract

This study aims to examine the influence of competency, independency, and professionalism toward auditor´s ability to detect fraud This study uses competency, independency, and professionalism because these are auditor´s minimum attitudes that must auditors have in their tasks. Using questioner to collect data to auditor who works in Badan Pemeriksa Keuangan Republik Indonesia (The Indonesia´s Supreme Audit Institution), Jakarta. This research use purposive sampling to choose the sample. From 93 questionnairs, only 68 questionnairs were back. In this study, researcher used Partial Least Square (PLS) with SmartPLS software. The result indicates that competency, independency, and professionalism have significantly and positively effict toward auditor´s ability to detect fraud. This result also indicates that there is no differently from competency, independency, and professionalism between independent auditor and governmental auditor toward auditor´s ability to detect fraud.  Future research is expected can extend survey area coverage, variables research object, and don´t spread the questionnairs in audit times. Keyword:      competency, independency, and professionalism toward auditor´s ability to detect fraud
KEMBALI PADA SISTEM EKONOMI ISLAM, PENYADARAN SECARA KOMPREHENSIF Pamudji, Sugeng
VALUE ADDED | MAJALAH EKONOMI DAN BISNIS Vol 5, No 1 (2008): Vallue Added - Manajemen Unimus
Publisher : VALUE ADDED | MAJALAH EKONOMI DAN BISNIS

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Abstract

Krisis ekonomi berkepanjangan belum ada harapan untuk segera usai. Perdebatan para ahli ekonomi dengan berbagai asumsi dan sudut pandang terasa benar, tetapi solusi yang ditawarkan tidak pernah mujarab. Meskipun sering kita dengar dari para konseptor ekonomi dengan berbagai instrumen yang dimilikinya mengatakan “ini adalah satusatunya cara”. Semua sekedar wacana, antar ekonom, pemegang legalitas, eksekutif dan pelaku bisnis dengan jalan masing-masing, sehingga tidak nyambung, bahkan saling bertentangan. Paradoks-paradoks kebijakan berhamburan diterapkannya tidak menyentuh sasaran. Kebijakan fiskal, moneter, JPS, penentuan harga, dan lain-lainnya selalu dimanfaatkan oleh yang kaya, kuasa dan menang. Hanya untuk memutuskan hubungan dengan IMF saja banyak ditumpangi dengan kepentingan-kepentingan sehingga lolos dari kepentingan rakyat walau atas nama rakyat. Dari sini dibutuhkannya kesalehan ekonomi.
PENGARUH INDEPENDENSI DAN EFEKTIVITAS KOMITE AUDIT TERHADAP MANAJEMEN LABA Pamudji, Sugeng; Trihartati, Aprillya
Jurnal Dinamika Akuntansi Vol 2, No 1 (2010): March 2010
Publisher : Jurnal Dinamika Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v2i1.1924

Abstract

Tujuan dari penelitian ini untuk menguji hubungan antara perilaku-perilaku para komite audit (independency, financial expertise, activity, and time commitment) dan earnings management. Penelitian ini menggunakan data 56 perusahaan  manufaktur   yang tercatat dalam IDX mulai tahun 2005-2007, data komite audit dikumpulkan dari laporan tahunan. Data tersebut dianalisis de-ngan menggunakan multiple regression analysis. Hasil penelitian ini menunjukkan bahwa perilaku komite audit  tidak berdampak secara signnifikan pada earnings management. Hal tersebut juga tidak mendukung peraturan yang dibuat BAPEPAM. Dan hasil penelitian menunjukkan bahwa formasi komite audit dengan perilakunya hanya menggambarkan suatu kewajiban yang suah diatur. Abstract The purpose for conducting this study is to examine the correlation between the characteristics of audit committees (which covers independency, financial expertise, activity, and time commitmen) and earnings management. 56 manufacturing companies listed in IDX, started from 2005 up to 2007 and audit commitees were the data being analyzed. The data analysis employed was multiple regression analysis. The findings for this analysis is the characteristics of audit committees does not influence significantly to the earnings management. Moreover, it does not also support the rules issued by BAPEPAM. Finally, the formation of audit committees and the characteristics of audit committees are obligatory rules only. Keywords: audit committees; corporate governance; earnings management
MODEL PENGENDALIAN ORGANISASI PADA PERUSAHAAN KELUARGA Darsono, Darsono; Pamudji, Sugeng
JURNAL BISNIS STRATEGI Vol 11, No 8 (2003): Juli
Publisher : Magister Manajemen, Fakultas Ekonomika dan Bisnis Undip

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (745.217 KB) | DOI: 10.14710/jbs.11.8.41-50

Abstract

Family firms have been dominated national economy. However, some of them go bankrupt when handled by third generation. The owner-manager doesn't calculate a complexity of responsibility when the company become bigger and bigger. He thinks the same paradigm all the time. To overcome that problem, we propose a family-firm model with different control on it. As Ouchi (1980) said that three controls model can be used, ie. market, bureaucracy, and clan.
PENGARUH OVERVALUED EQUITIES TERHADAP TARIF AUDIT DENGAN MANAJEMEN LABA SEBAGAI VARIABEL PEMODERASI (Studi Empiris Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2010-2012) Surya Pramudyatama, Renaldo; Pamudji, Sugeng
Diponegoro Journal of Accounting Volume 3, Nomor 4, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this study was to examine the effect on audit fees overvalued equities with earnings management as a moderating variable. This study uses the variable Rate Audit as the dependent variable, the dependent variable is measured using the cost index of financial statements in accordance professional manufacturing company. Overvalued equities are used as independent variables, overvalued equities can be determined by using three proxies, the Price Earning Ratio (PER), Price Book Value (PBV), and the Abnormal Return (ABnRET). This study also uses earnings management as a moderator variable, determined by earnings management In addition, this study also adds four control variables, Sales Growth, Big4, ROA, and Leverage.  This study used 148 manufacturing company, samples that was used were selected by purposive sampling method. After reduction with some criteria so that the samples used were 60 companies listed in Indonesia Stock Exchange (IDX) during 2010-2012. The analytical method used was Ordinary Least Squares regression (OLS). Before doing the regression test, this study tested the classical assumptions first.Results of hypothesis testing showed that Overvalued Equities positive effect on audit fees, but in contrast to the results of Price Earning Ratio (PER) expressed a negative effect on audit fees. Other results noted that Sales Growth, Big4, Leverage, ROA is positively related to the Audit Fees. While the results of Earnings Management as moderating variables revealed no significant effect on the interaction between overvalued equities with Audit Fees. Overall it can be concluded from these results that Overvalued Equities may affect audit fees but not with earnings management as a moderator variable between the two variables is expressed negatively related research. Measurement of earnings management using the modified Jones model.
FAKTOR-FAKTOR YANG MEMPENGARUHI PERGANTIAN KANTOR AKUNTAN PUBLIK PADA PERUSAHAAN GO PUBLIC DI INDONESIA (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2007-2012) Farid, Zenuar; Pamudji, Sugeng
Diponegoro Journal of Accounting Volume 3, Nomor 4, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

Independence of the public accounting firm will fade when the suspect had long-standing relationships with its client. One way to keep independence auditor is to make the turn public accounting firm. Several previous studies showed the results of different studies. This study aims to examine and obtain empirical evidence about the factors that affect the company went public did turn public accounting firm in Indonesia. Factors used include audit fee, financial distress, share growth, audit delay. The study is a population of companies listed on the Stock Exchange in the year 2007-2012. The total sample is 115 using purposive sampling method. Hypothesis testing is performed using logistic regression using SPSS 16 application. The results of this study are audit delay have significant effect on the change of KAP on manufacturing companies in Indonesia. While other factors such as fee audit, financial distress, share growth, has no significant effect on the change of KAP on manufacturing companies in Indonesia.
PENGARUH EARNINGS MANAGEMENT TERHADAP NILAI PERUSAHAAN DIMODERASI DENGAN PRAKTIK CORPORATE GOVERNANCE (Studi Empiris Pada Perusahaan Non Keuangan yang Terdaftar di Bursa Efek Indonesia Tahun 2008 – 2011) Sri Lestari, Lulus; Pamudji, Sugeng
Diponegoro Journal of Accounting Volume 2, Nomor 3, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

The aims of this research are empirically to find out the influence of earnings management on the firm’s asset, the practice of corporate governance upon the firm’s asset and the influence of practices of corporate governance on the relation between earnings management and the firm’s asset in a hope for understanding the rule of practices of corporate governance toward the practice of earnings management performed by the firm in an effort to increase the firm’s assets. The samples of this research are primarily non financial companies listed in Indonesia Stock Exchange around the years 2008 – 2011. Samples are gathered using the method of purposive sampling and acquired 152 companies. Hypothesis is tested by the use multiple regression analysis. The research reveals that corporate governance has significant effect on the firm’s asset with independent commissioner variable and institutional ownership. Managerial ownership tends to lower the firm’s asset while audit quality certainly increases the asset. Independent commissioner, audit quality, and institutional ownership are among those moderating variables applied for earning management and the firmsassets while managerial ownership is out of moderating variable. Earning management can be minimized by mechanisms of monitoring conducted by independent commissioner, audit quality and institutional ownership. 
Co-Authors Aprillya Trihartati Darsono Darsono Lulus Sri Lestari Marcellina Widiyastuti Renaldo Surya Pramudyatama, Renaldo Zenuar Farid, Zenuar