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All Journal Jurnal Reviu Akuntansi dan Keuangan Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang JURNAL AKUNTANSI DAN AUDITING Diponegoro Journal of Accounting Jurnal Dinamika Akuntansi Dinamika Pendidikan Trikonomika: Jurnal Ekonomi Journal of Economics, Business, & Accountancy Ventura Jurnal Akuntansi Multiparadigma Jurnal Penelitian Ekonomi dan Bisnis Jurnal Akuntansi Bisnis International Journal of Science and Applied Science: Conference Series Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) Jurnal Kajian Akuntansi Jurnal Akuntansi Aktual Jurnal Dinamika Ekonomi dan Bisnis SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS Jurnal Organisasi Dan Manajemen Owner : Riset dan Jurnal Akuntansi International Journal of Supply Chain Management Asia Pacific Fraud Journal Jurnal Proaksi Akurasi : Jurnal Studi Akuntansi dan Keuangan Journal of Islamic Accounting and Finance Research Jurnal Riset Akuntansi Kontemporer Jurnal Akuntansi The Indonesian Journal of Accounting Research Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Akuntansi dan Keuangan JAKA (Jurnal Akuntansi, Keuangan dan Auditing) Jurnal Akuntansi dan Keuangan Indonesia Eduvest - Journal of Universal Studies Jurnal Akuntansi Manado (JAIM) Jurnal RAK (Riset Akuntansi Keuangan) Riset Akuntansi dan Keuangan Indonesia E-JURNAL AKUNTANSI Tax Accounting Applied Journal Jurnal Akuntansi Kontemporer E-Jurnal Akuntansi
Anis Chariri
Departemen Akuntansi Fakultas Ekonomika Dan Bisnis Universitas Diponegoro
Religion Aerospace Engineering Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Mathematics Neuroscience Physics Social Sciences Transportation

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MEKANISME CORPORATE GOVERNANCE DAN KEMUNGKINAN KECURANGAN DALAM PELAPORAN KEUANGAN Satrio Wicaksono, Gregorius; Chariri, Anis
Diponegoro Journal of Accounting Volume 4, Nomor 4, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to obtain empirical evidence and to analyze the effect of corporate governance’s mechanism such as board size of commissioners, board composition of independent commissioners, audit committee, and internal audit effectiveness on likelihood of fraudulent financial reporting. Company size and leverage used as control variables in this study.The population in this study was non-financial companies listed on the Indonesia Stock Exchange in 2008 to 2012. Total sample used in this study was 38 companies, consist of 19 companies which did fraudulent financial reporting, and 19 companies which  didn’t fraudulent financial reporting as matched companies by the criteria on the same of industry and total asset. Data analysis was performed with the descriptive statistic analysis, multikolonieritas test, and hypothesis test with logistic regression analysis.The results of analysis this study indicate that audit committee and internal audit effectiveness in a significant negative effect on likelihood of fraudulent financial reporting, while board size of commissioners and board composition of independent commissioners have no significant effect on likelihood of fraudulent financial reporting.
GESTALT AKUNTANSI : KOMITMEN PERUSAHAAN DALAM PENGUNGKAPAN INTELLECTUAL CAPITAL Pratama, Aditya; Chariri, Anis
Diponegoro Journal of Accounting Volume 2, Nomor 1, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

Intellectual capital disclosure is a tool that can be used by a company to communicate withtheir stakeholders. With disclose company intellectual information, a company could decreaseasymmetric information level with their stakeholders. The nature of intellectual capital disclosureis voluntary disclosure, therefore, a company had choose to not disclose some information if theirfelt it will not bring an advantage for them. The purpose of this research is to compare intellectualcapital disclosure in the prospectus with the intellectual capital disclosure in the subsequentannual report. The main objective was to investigate a company commitment toward intellectualcapital disclosure. A higher level of disclosure on annual report showed a company commitmenttoward intellectual capital disclosure. The second objective was to investigate whether companiesreport more on intellectual capital in the prospectus rather than in annual report.This study was a quantitative study using secondary data, namely a company prospectusand subsequent annual report which collected from www.idx.co.id also pojok BEI UNDIP. Numberof used were as many as 38 different companies, which IPO from 2005-2010 in four differentcategory industry, which banking, manufactured, services, and property. 47 item of intellectualcapital disclosure measured using content analysis method. SPSS version 17.0 was used toprocessing data through multiple linier regressions.The result of hypothesis test showed the existence of intellectual capital disclosurecommitment was not confirmed. Moreover, the results showed that companies report moreextensively on intellectual capital in their prospectus rather than their annual report.
MONEY LAUNDERING DAN KETERLIBATAN WANITA (ARTIS): TANTANGAN BARU BAGI AUDITOR INVESTIGATIF Ayu Dewayani, Rhety; Chariri, Anis
Diponegoro Journal of Accounting Volume 4, Nomor 3, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to discuss new mode of Money Laundering in Indonesia. The focus of this study is to reveal cases of Money Laundering involving female artist.This study used descriptive analytical on the results of interview with the informant. The analyzed data in this study is the results of interview with government auditors in BPK representative offices in Central Java and Central Java BPKP. The data is obtained through direct interviews.The results of this study showed that government auditors was acknowledge the essence of Money Laundering according with the regulations and expert opinion. There is some dissimilarity opinion from the informant about the new mode of Money Laundering. Some argue that the female artist merely a victims, the other argue that they are involved as corruption fund’s holders.
PENGARUH PENERAPAN CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN PERBANKAN (Studi Pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2010-2012) Addiyah, Alina; Chariri, Anis
Diponegoro Journal of Accounting Volume 3, Nomor 4, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the effects of corporate governance mechanism on the financial performance of banking. Financial performance is calculated by using CFROA, meanwhile the corporate governance mechanismdetermined by variable board of commissioners, board of directors, and firm size.              The sample in this study were banking companies listed in Indonesian Stock Exchage (IDX) in a periode 2010-2012. The number of sample used were 23 companies listed were taken by purposive sampling. The method of analysis of this research used multi regression.            The result of this research showed that board of commissioners had negative and significant influence to financial performance; board of directors had positive and significant influence to financial performance; and firm size had negative and significant influence financial performance.
ANALISIS PENGARUH ISLAMIC CORPORATE GOVERNANCE TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (Studi kasus pada Bank Syariah di Asia) Adiertanto, Charles Pramudita; Chariri, Anis
Diponegoro Journal of Accounting Volume 2, Nomor 1, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to analyze the characteristic factors of Islamic CorporateGovernance in Islamic banks in Asia region that can affect the disclosure of corporatesocial responsibility (CSR) in the Annual Reports of Islamic banks. These characteristicfactors such as Islamic Governance (including the presence of the supervisory board,composition Islamic sharia supervisory board skills), the size of board of commissioners,independent commissioners, board of commissioners meeting, size of the audit committee,audit committee independence, audit committee meetings and profitability.Populations of this research are the Islamic banks in Asia, overall the sampleconsists of seven sharia banks which are the members of AAOIFI and three (3) Islamicbanks in Indonesia which are not yet become a members, but have adopted regulations andstandards arranged by AAOFI. So that there are 10 Islamic banks in the sample with 50annual reports that are determined through purposive sampling. This study analyzed theannual reports of Islamic banks with a panel method analysis. Data analysis wasperformed with the classical assumption test and hypothesis testing using multiple linearregression method.The results of this study indicate that of the eight independent variables, sevenvariables affect the disclosure of CSR, but the four variables (composition of independentcommissioners, board of commissioners meeting, the size of board of commissioners,composition of audit committee independence) has a negative coefficient so the hypothesisis rejected four variables and the third variable (Islamic Governance, the size of board ofcommissioners, audit committee meetings ) positively influence the level of CSR disclosure.While the profitability variable is not a positive influence on the level of CSR disclosure.
Penentuan Kerugian Keuangan Negara yang Dilakukan Oleh BPK dalam Tindak Pidana Korupsi Ayu Astuti, Chandra; Chariri, Anis
Diponegoro Journal of Accounting Volume 4, Nomor 4, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

This research aimed to understand the scope of financial state from the perspective of auditor. This study also aims to identify and describe the method of calculation that is calculated by supreme audit board to determine the financial state  loss all this time. This study calculate state financial loss in term of tangible financial state loss and potential financial state loss.Informan used for this study are five auditors from supreme audit board that already did the calculation of financial state loss. The informan’s experience can describe how the calculation of financial state loss is currently conducted by auditors.  In addition, this study also used documentation of technical documentation of investigative auditThe findings show that auditor perceived financial state loss as loss of money, securities and also goods that orginaly belong to state. The calculation of tangible financial state loss can be calculated by comparing the number of money that should be received or paid with the number that already being received or paid by the state. The calculation of potential financial state loss can be calculated with the same method as tangible financial state loss.
PENGARUH KINERJA LINGKUNGAN, SIZE, PROFITABILITAS, UKURAN DEWAN KOMISARIS, PROFILE,LEVERAGE, dan KONSENTRASI KEPEMILIKAN PERUSAHAAN TERHADAP CSR DISCLOSURE DI PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) tahun 2010-2012 Khadifa, Ramanitya; Chariri, Anis
Diponegoro Journal of Accounting Volume 3, Nomor 4, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

The aim of this research was to examine the effect of environmental performance, company size, profitability, profile, size of board commisioner, leverage, and concentration of corporate ownership toward corporate social responsibility (CSR) disclosure of manufacturing company. Dependent variable in this research was CSR disclosure.The population of this research is all of the manufacturing company listed in Indonesia Stock Exchange during 2010-2012. Total sample of this research was 104 companies. The collection of research data used purposive sampling method. the data analysis method used is analysis regression and descriptive statistics.The result showed that partially environmental performance and profile has significantly influence toward CSR disclosure. meanwhile partially company size, profitability,, board of commisioners, and leverage was not significantly influence toward CSR disclosure. and the last is concentration of corporate ownership has negative significant influence toward CSR disclosure.
PROBLEMATIKA AKUNTANSI HERITAGE ASSETS: PENGAKUAN, PENILAIAN DAN PENGUNGKAPANNYA DALAM LAPORAN KEUANGAN (Studi Kasus pada Pengelolaan Museum Jawa Tengah Ronggowarsito) Maya Masitta, Retha; Chariri, Anis
Diponegoro Journal of Accounting Volume 4, Nomor 3, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aimed to analyze and understand the accounting problems of heritage assets: recognition, valuation and disclosure. Heritage assets is asset that has environment, culture, and nation history value. The advantage of them is not only for ideology importance and academic, but also as economic resource.The observation use case study approach. Data based on the interviews to the managers of Ronggowarsito Museum, related agencies, academics, and antiquities collector; and also the documents analysis found directly on the field. Then, relate them to the available literacy.            Based on the research, it is concluded that there is not an appropriate definition to the heritage assets. The informant tends to relate it with Cultural Conservation. Besides the related parties still find some difficulties doing the same economic valuation for all kinds of heritage assets. Procurement of collection is based on the price or value on the Governor Regulation about The Standardization of Activity Cost and Honorarium of Preservation Cost and The Standardization of Supplying Goods/ Sevices Price. But, accountancy practice of heritage assets on managing Ronggowarsito Central Java Museum has appropriate to the accountancy standard as managed by government which stated in CaLK without value.
ANALISIS PENGARUH STRUKTUR DEWAN KOMISARIS, STRUKTUR KEPEMILIKAN SAHAMDAN KOMITE AUDIT TERHADAP FINANCIAL DISTRESS Ariesta, Dwiki Ryno; Chariri, Anis
Diponegoro Journal of Accounting Volume 2, Nomor 1, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aim to examine the effect of the board structure, ownership structure and auditcommittee on financial distress. The structure of the board is measured by the proportion ofindependent commissioners, the ownership structure is measured by ownership of directors,ownership of commissioners and outside blockholders, while the audit committee is measured bythe audit committee independence. This study use a control variable is the size of the company.The population in this study is manufacture company listed on the Indonesia StockExchange in 2008-2010. Based on purposive sampling method, obtained 96 samples consisting of18 financial distress samples and 78 non financial distress samples. The criteria of financialdistress in this study is deficit equity company (negative equity) and / or get disclaimer opinionsfrom auditor. Data analysis using regression logistic by SPPS program.The results showed that the proportion of independent commissioners and audit committeeindependence have a significant effect on financial distress. While ownership of directors,ownership of commissioners and outside blockholders have no effect on financial distress.
AKUNTANSI SEBAGAI PEMBENTUK MITOS (Studi Fenomenologi Pada Penggunaan Angka Akuntansi Sebagai Penilai Kinerja) Putu Premadi, Ignatius; Chariri, Anis
Diponegoro Journal of Accounting Volume 2, Nomor 3, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

This research is about the myths that are believed by the phenomenom of accounting research users caused by accounting process. Focus of this study is an analysis of we use accounting numbers in the budget as a performance appraisal at Diponegoro University. This study aims to analyze how members of the organization understand the meaning of governmental accounting; analyze how budgets are used as performance apparsial in the public sector organizations, and alayze accounting aspects that shape editorial team of assessors have behavior in the assessment of the budget in the public sector organizations.This study uses a phenomenological study on interview result data. The data analyzed is the interreview result with the editorial team of assessors and budgeting at University of Diponegoro in 2012. The data obtained from through direct interview process. At the end of this study can be concluded that the accounting from a myth that is trustes, belived and carried out by the assessment from budgeting. It is shown from understanding of accounting member organizarions from literative communication process, so an understanding of the organizations member about understanding the meaning of accounting based on the habbit in work filed. Besides the use of the budget as a benchmark for assessing performance is not in accordance with the rules, but because of habit and events that have happened over use budget for assess performance already belived and trusted to fit the needs of the organization.
Co-Authors Abdul Ghofur Abraham Jordy Winarto Ade Rizky Novitasari Aditya Anton Atmojo Hadi Aditya Pratama Aggy Eka Ressy Agriaty Vitha Sandabunga Aida Nahar Aisya Bella Satu Pertiwi Alfiyah Aditya Rahmawati Alina Addiyah, Alina Amalia Ratna Kusumaningrum Andi Sri Wahyuni Anindya Ratna Kartika Hady Aprina Nugrahesthy Sulistya Hapsari Arieta Nura Aisha Bagaskara, Tri Cahyo Chandra Ayu Astuti, Chandra Charles Pramudita Adiertanto Clinton Marshal Panjaitan Cornelio Purwantini Daniel Daniel Ditia Ayu Karnisa Dominikus Octavianto Kresno Widagdo Dwiki Ryno Ariesta Dwiya Endah Pandu Probowati Dwiya Endah Pandu Probowati Dwiya Endah Pandu Probowati Edwin Saputra Etna Nur Afni Yuyetta Farhan Aziz Fauziah Galuh Anggraini Felicia Fedrica Fuad Fuad Girllane Dameclelen Simatupang Gregorius Satrio Wicaksono, Gregorius Hasna Syafira Hendra Dwi Saputra Sumarseno Hidayat, Bagas Ignatius Putu Premadi Indah Dwi Novianti Indira Djanuarti Indri Hardiani Jaka Isgiyarta Jan Noeverman Jannah Zahra Inayah Jatmiko Wahyu Prabowo, Tri Jihan Afifah Karina Awalia Zahra Kurnia Putri Pratiwi Lena Supriati Sihombing Lili Wahyuni Lispridona Magdalena Saduk M. Arsyadi Ridha Maya Indriastuti Maya Indriastuti Muhammad Hananto Siddik Muhammad Noor Ardiansah Muhammad Ubaidillah Muhammad Wildan Sholih Naufal Hazim Widodo Nina Yesika Nita Valliana Aprilini Achan Noor Laeliya, Aida Nur Amalia Fitriani Nurdhiana Nurdhiana Nurdhiana Nurdhiana Nurlina Nurlina Oktafiana, Dina Dwi One Dwi Endarningtyas Partiwi Dwi Astuti Petrus Klau, Alfonsus Pramundityo Prasetyanto Probowati, Dwiya Endah Pandu Rahasanica Nariswari Pratiwi, Rahasanica Nariswari Rahmat Rizal Muafiq Ramanitya Khadifa, Ramanitya Rani Alifianti Herdian Putri Retha Maya Masitta Retha Maya Masitta, Retha Rhayhan Prianbudi Lukman Rhety Ayu Dewayani Rhety Ayu Dewayani, Rhety Rifai, Fuad Yanuar Akhmad Ririh Dian Pratiwi Ririh Dian Pratiwi Saduk, Lispridona Magdalena Satila, Hanna Trusty SATRIYAS ILYAS Savila, Imelda Dea Sektiyani, Wibowati Silvia Paramita Siti Mutmainah Siti Mutmainah Suci Melati Suryono, Erwan Suryono, Erwan Tan Novita Angelina Tantri, Irga Ayudias Tjandra Dewi Vera Indrayani Vina Firdausia Khalida Wulandari, Richa Wahyu Yanti Puji Astutie Yeni Kuntari Yeni Kuntari Yogi Utomo Yunita Dwi Rahayu, Yunita Dwi Zahara, Rizka Verina