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All Journal JURNAL AKUNTANSI DAN AUDITING Diponegoro Journal of Management Diponegoro Journal of Accounting
Raharja Raharja
Jurusan Akuntansi Fakultas Ekonomika dan Bisnis Universitas Diponegoro
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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EVALUASI KINERJA AKUNTAN PUBLIK: SKEPTISME PROFESIONAL DAN OUTCOME EFFECT (SEBUAH STUDI EKSPERIMENTAL) Sari, Gisilowati Dian Purnama; Juliarto, Agung; Raharja, Raharja
JURNAL AKUNTANSI DAN AUDITING Volume 14, Nomor 2, Tahun 2017
Publisher : Department of Accounting, Faculty of Economics & Business,Diponegoro University, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (355.33 KB) | DOI: 10.14710/jaa.14.2.144-171

Abstract

Professional skepticism is a behavior that it is although encouraged by the profession does not always produce the same outcome (e.g., sometimes it leads to the identification of a misstatement and other times it may not). Highly skeptical auditors increase the likelihood that material misstatements are detected, which is important in promoting investor confidence and global financial stability. However, exercising skepticism may also come at a cost (e.g., budget overruns and potential conflicts with management). The failure to identify a material misstatement in the financial statements may result in restatements. Research on outcome effects suggests that auditor’s performance evaluation may be influenced more by the outcome of their skeptical behavior (i.e., whether or not a misstatement is found) than by whether they engaged in the appropriate level of skeptical behavior. This study aims to obtain new empirical evidence whether there is a difference between the auditor’s performance evaluation when a misstatement is found than when no misstatement is found. These studies further examine whether consultation during the process of exercising skepticism can alleviate the outcome effect bias.This is a experimental that research for a causal relationship between the dependent variabel and independent variable. Respondents in this study is the auditor who has experience doing supervision. Repondents were gethered in the seminar organized by IAPI and PPPK. Seminar was held on 2016 may 30th, in Semarang Quest Hotel. Testing of this reserch using indepent sample t-test and two way ANOVA.Finding of first experiment finds that the outcome of an investigation will affect auditors’ performance evaluations. There are significant differences of performance evaluations between staff who do not identify a misstatement versus staff who do identify a misstatement. This reserach also examine whether responses are significantly higher when a misstatement is found than when no misstatement is found. Futhermor result of this study reveal that consultation with the superior during the process of exercising skepticism effectively mitigate the outcome effects in auditor evaluations. The result of this study show that the evaluators did not effected the outcome effect in auditor’s performance evaluation.
PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP PROFITABILITAS PERUSAHAAN (Studi Empiris pada Perusahaan Peserta Corporate Governance Perception Index (CGPI) Tahun 2012) Wicaksono, Tangguh; Raharja, Raharja
Diponegoro Journal of Management Volume 3, Nomor 4, Tahun 2014
Publisher : Faculty of Economics and Business Diponegoro University

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Abstract

The purpose of this study is to determine whether the GCG (GCG) has a significant effect on the profitability of the company. GCG in this case is proxied  with the size of the board of directors, board of comissioner and audit committee. While the profitability variable is proxied by ROE (Return On Equity).The population of this research is companies listed in Corporate Governance Perception Index (CGPI) in 2012. Total observation of this study is 58 companies. Sampling technique using purposive sampling method. Data analysis techniques performed by hypothesis testing using multiple linear regression or OLS (Ordinary Least Square).  Based on the survey results revealed that corporate governance variables do not have significant impact to the profitability of the company.
Pengaruh Asimetri Informasi, Leverage, dan Ukuran Perusahaan Terhadap Praktik Manajemen Laba (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2010-2013) Yamaditya, Vanian; Raharja, Raharja
Diponegoro Journal of Management Volume 3, Nomor 4, Tahun 2014
Publisher : Faculty of Economics and Business Diponegoro University

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Abstract

This study aims to investigate the influence of information asymmetry, leverage, and firm size on earnings management practices in manufacturing companies listed on the Stock Exchange. This study took populations companies listed on the Indonesia Stock Exchange (IDX) 2011-2013. The sampling technique used was purposive sampling method. The method of analysis used in this study using multiple linear regression analysis to examine the effect of information asymmetry, leverage, and firm size on earnings management practices. The variables used in this study is the asymmetry of information, leverage, and firm size as an independent variable; earnings management practices as the dependent variable. The results showed that the asymmetry of information and firm size has positive influence on earnings management practices, but leverage has no effect on earnings management practices.
PENGARUH INTELLECTUAL CAPITAL TERHADAP BUSINESS PERFORMANCE (Studi Persepsi Karyawan PT BPR Setia Karib Abadi Semarang) Hayu Mumpuni, Karlina; Raharja, Raharja
Diponegoro Journal of Accounting Volume 2, Nomor 2, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to analyze the implementation effect of intellectual capital (human capital, structural capital, and customer capital) to business performance (office-workers perceptiveness case on Limited Company of BPR Setia Karib Abadi Semarang). This research is based on the importance of intellectual capital (human capital, structural capital, and customer capital) to create competitive advantage to go into business performance improvement of PT BPR Setia Karib Abadi Semarang.            The endogenous / dependent variable in this study is business performance and the exogenous / independent variable is intellectual capital (human capital, structural capital, and customer capital). The data in this study consist of the primary data that taken from questionnaires distributed directly to the respondent. Data collected from 38 respondents who are office-workers in various divisions of PT BPR Setia Karib Abadi Semarang. The hypothesis in this study were analyzed using analysis techniques PLS (Partial Least Square) trough the smartPLS software.            The results of this research showed that human capital have negative and no significant impact on business performance,  structural capital have positive and significant impact on business performance, customer capital have positive and significant impact on business performance, meanwhile intellectual capital (human capital together with customer capital and structural capital) have positive and significant impact on business performance.
Co-Authors Agung Juliarto Karlina Hayu Mumpuni Sari, Gisilowati Dian Purnama Tangguh Wicaksono, Tangguh Vanian Yamaditya, Vanian