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All Journal JURNAL AKUNTANSI DAN AUDITING Diponegoro Journal of Accounting Jurnal Maksipreneur: Manajemen, Koperasi, dan Entrepreneurship
Basuki Hadiprajitno
Jurusan Akuntansi Fakultas Ekonomika dan Bisnis Universitas Diponegoro
Economics, Econometrics & Finance

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PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN DENGAN PROSENTASE KEPEMILIKAN MANAJEMEN SEBAGAI VARIABEL MODERATING PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI Ramadhani, Laras Surya; Hadiprajitno, Basuki
JURNAL AKUNTANSI DAN AUDITING Volume 8, Nomor 2, Tahun 2012
Publisher : Department of Accounting, Faculty of Economics & Business,Diponegoro University, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (49.152 KB) | DOI: 10.14710/jaa.8.2.178-189

Abstract

The aim of this research is to analyze the influence of corporate social responsibility to firm value and theinfluence of percentage of management ownership as the moderating variable in relations betweencorporate social responsibility and firm value. The samples of this research are the manufacturing firmslisted in Indonesian Stock Exchange in 2010 and 2011. The samples are collected using purposivesampling method and result 74 firms fulfilling criterion as this research sample. Data analyzed by classicassumption tests and examination hypothesis by multiple linier regression method. The result of thisresearch show that simultaneously the effect of corporate social responsibility, percentage of managementownership and its interaction was significant, but partially only interaction between Corporate SocialResponsibility and percentage of management ownership have an effect as moderating variable thatstrengthen relationship between corporate social responsibility and firm value.Keywords:corporate social responsibility, management ownership, firm value
PENGARUH KETIDAKPASTIAN LINGKUNGAN DAN DESENTRALISASI TERHADAP KINERJA MANAJERIAL DENGAN KARAKTERISTIK SISTEM INFORMASI AKUNTANSI MANAJEMEN SEBAGAI VARIABEL INTERVENING (Studi Empiris pada Industri Rumah Sakit di Jawa Tengah) Setya Utami, Pramita Diah; Hadiprajitno, Basuki
Diponegoro Journal of Accounting Volume 2, Nomor 1, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this research is to examine the indirect relationship between contextual factors (perceived environmental uncertainty and decentralization) and managerial performance through management accounting system as an intervening variable within hospital industry. The study population was a hospital industry in Central Java. Data collected by sending questionnaires to the manager and assistant manager of the hospital, the amount sent as many as 150 questionnaires. Total return and can be used as many as 45 questionnaires (30%). Testing data using multiple regression extended with the path analysis. The results of this study indicate that the positive effect of uncertainty management accounting system. Decentralization positive influence on management accounting system. Management accounting system does not affect managerial performance. Environmental uncertainty and decentralization had no effect on managerial performance through the use of management accounting systems. It can be concluded that of the five hypotheses only hypothesis 1 and 2 are acceptable while the other hypotheses are rejected.
PENGARUH KARAKTERISTIK KOMITE AUDIT TERHADAP AUDIT REPORT LAG Graffeliesta Widya, Maria; Hadiprajitno, Basuki
Diponegoro Journal of Accounting Volume 2, Nomor 3, Tahun 2013
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (181.743 KB)

Abstract

Financial report is one of stakeholder’s tools for making decision, therefore financial report are expected to have qualitative characteristics, which are relevant and reliable. To reduce the delay in submitting financial report, companies create good corporate governance mechanism. One of them is audit committee. The purpose of this study is to analyze the effect of audit committee characteristics to audit report lag. The populations in this study are all of non financial companies listed on the Stock Exchange in 2012. The sampling method used in this study was purposive sampling method. The total numbers of samples in this study were 228 research samples. Data about the audit committee information and audit report lag, are taken from the company’s annual report. Then, the data are analyzed using multiple regression linear analysis. The result of his research shows that from four characteristics of audit committee, the number of audit committee meetings and audit committee financial expertise has significant influence to reduce audit report lag. Meanwhile, the independence of audit committee and audit committee size has no effect to reduce audit report lag. 
The Effect of Enterprise Risk Management (ERM) Disclosure on Firm Value Mediated by Profitability: Empirical Study on Banks Listed on the IDX 2018-2020 Kristiani, Yulia Iwan Andri; Hadiprajitno, Basuki
Jurnal Maksipreneur Vol 13 No 1 (2023)
Publisher : Universitas Proklamasi 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30588/jmp.v13i1.1521

Abstract

One important aspect of company value is ERM (Enterprise Risk Management). ERM can manage risks well so that company goals can be achieved. This study aims to see the effect of ERM disclosure on profitability, and the value of a company, as well as profitability on firm value. This study uses quantitative data with the panel data regression analysis method. Secondary data in the study comes from audited annual financial reports of financial companies in the form of banks, which have been listed on the IDX from 2018 to 2020, and can be downloaded from the bank's website. The data used is in 2018-2020 in annual form. The analysis technique in testing and proving the hypothesis used in the study is panel data regression analysis. The data is processed using the Eviews 12 application. The results showed that the variation in the following year's Company Value (Q Ratiot+1) can be explained by variations in the independent variables in the model, namely ERM Disclosure, ROA, Company Size, LDR, and Dividends the following year and the independent variables ERM Disclosure, ROA, Company Size, LDR, and Dividends the following year, together (simultaneously) affect the dependent variable Company Value the following year (Q Ratiot+1).
Co-Authors Kristiani, Yulia Iwan Andri Laras Surya Ramadhani Maria Graffeliesta Widya Pramita Diah Setya Utami