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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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Journal : Diponegoro Journal of Accounting

 1 
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

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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. 
Co-Authors Kristiani, Yulia Iwan Andri Laras Surya Ramadhani Maria Graffeliesta Widya Pramita Diah Setya Utami