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PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE TERHADAP AUDIT REPORT LAG Faishal, Muhammad; Hadiprajitno, P. Basuki
Diponegoro Journal of Accounting Volume 4, Nomor 4, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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The purpose of this research is to analyze the internal factors that affect audit report lag of financial reports to the manufacturing companies listed on the Indonesia Stock Exchange. The examined factors of this research are board size, board independence, audit committee, and audit committee meetings as the independent variable, while the audit report lag as the dependent variable.The sample consists of 292 companies listed in the Indonesia Stock Exchange (IDX)period 2012-2014. The data that was used in this research was secondary data and selected by using purposive sampling method. This study used purposive sampling method and multiple linear regression as the analysis method. Before being conducted by regression test, it was examined by using the classical assumption tests.The results of this study indicate that the committee audit size did not have significant influence to the audit report lag. Board size, independence board and audit committee meetingshave significant influence to audit report lag.

PENGARUH KEPUTUSAN INVESTASI DAN KEPUTUSAN PENDANAAN TERHADAP NILAI PERUSAHAAN DENGAN CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERATING Gustiandika, Tito; Hadiprajitno, P. Basuki
Diponegoro Journal of Accounting Volume 3, Nomor 2, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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This research aim for testing by empirical methode such as (1) influence of investment decision to corporate values, (2) influence of financing decition to corporate values, (3) influence of Corporate Governance (CG) application to corporate values, (4) influence of investment decision to CG corporate values as moderating variable, and (5) influence of financing decision to CG corporate values as moderating variable. Independent variable that is used in this research is corporate values and CG as moderating variable.Corporate sample in the research are corporate that have score at CGPI with observation periode is 2007 to 2011. Purposive sampling methode used to collect the data for this resarh and it use 46 corporate and this research use multiple regression for data analysis.Result from this research are (1) investment decision have positive influence to corporate values, (2) financing decition have positive influence to corporate values, (3) Corporate Governance have positive influence to corporate values, (4) Corporate Governance do not have moderating efect in the moderation of investment decision influence to corporate values, (5) Corporate Governance have moderating efect in moderation of positive from financing decition to corporate values.

PENGARUH MEKANISME TATA KELOLA PERUSAHAAN DAN STRUKTUR KEPEMILIKAN TERHADAP AGENCY COST (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2010-2012) Krisnauli, Krisnauli; Hadiprajitno, P. Basuki
Diponegoro Journal of Accounting Volume 3, Nomor 2, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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The purpose of this study is to examine the influence of corporate governance mechanisms and ownership structure to agency cost. The dependent variable is agency cost which is proxied as asset turn over (ATO). Independent variable are corporate governance mechanism which is proxied by size of the board of commissioners, size of the board of independent commissioners, size of the board of directors, size of the audit committee. Ownership structure which is proxied by managerial ownership and institutional ownership. This study was used secondary data from annual reports of manufacturing companies which were listed on Indonesia Stock Exchange in 2010-2012. Samples were 40 manufacturing companies. This study used purposive sampling method and multiple linear regression as the analysis method. Before being conducted by regression test, it was examined by using the classical assumption tests.The results of this study indicate that the size of the board of directions, size of the audit committee, managerial ownership, and institusional ownership did not have significant influence to the agency cost. The size of the board of commissioners and the board of independent commissioners have significant influence to the agency cost.

ANALISIS FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP AUDIT REPORT LAG (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2012-2015) Butarbutar, Rizki Sakti Kornelius; Hadiprajitno, P. Basuki
Diponegoro Journal of Accounting Volume 6, Nomor 3, Tahun 2017
Publisher : Diponegoro Journal of Accounting

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The purpose of this research is to analyze the factors that affect audit report lag of financial reports to the manufacturing companies listed on the Indonesia Stock Exchange. The examined factors of this research are corporate size, audit firm status, complexity of the companyâ€™s operation, board size, audit committee, ownership dispersion, and ownership concentration as the independent variable, while the audit report lag as the dependent variable.The sample consists of 410 companies listed in the Indonesia Stock Exchange (IDX) and submitted financial reports to OJK in the period 2012-2015. The data that was used in this research was secondary data and selected by using purposive sampling method. Model analysis using multiple linear regression analysis. Using the F-test to determine the effect of simultaneous between company characteristics and capital structure. Using t-test to examine the partial correlation of each independent variable on audit report lag.Based on analytical results shows that variable board size have significant influence toward audit report lag, while variable corporate size, audit firm status, complexity of the companyâ€™s operation, audit committee, ownership dispersion, and ownership concentration doesnâ€™t have significant influence toward audit report lag.

PENGARUH CORPORATE GOVERNANCE PERCEPTION INDEX DAN PROFITABILITAS PERUSAHAAN TERHADAP NILAI PERUSAHAAN Cahyaningtyas, Arfianty Reka; Hadiprajitno, P. Basuki
Diponegoro Journal of Accounting Volume 4, Nomor 3, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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This study aims to provide empirical evidence about relationship between Corporate Governance Perception Index and profitability which is measured by Return on Asset towards corporate value which is measured by Tobin’s Q.The object of this study are companies listed on the Corporate Governance Perception Index in 2011-2013 which is assessed by The Indonesian Institute of Corporate Governance, an independent institute that conducting dissemination and development of Good Corporate Governance in Indonesia. The sampling method is purposive sampling that based on criterion which has been determined before. Hypotheses in this study are tested by descriptive statistic and multiple regression analysis method.The results of statistical test (F Test) shows that all independent variables affect corporate value. The effect of independent variable Corporate Governance Perception Index towards corporate value on the T test is not significant. While profitability has significant effect to corporate value.

PENGARUH KARAKTERISTIK TATA KELOLA PERUSAHAAN DAN KINERJA LINGKUNGAN TERHADAP PENGUNGKAPAN EMISI KARBON Purnayudha, Nisrina Azmi; Hadiprajitno, P. Basuki
Diponegoro Journal of Accounting Volume 11, Nomor 1, Tahun 2022
Publisher : Diponegoro Journal of Accounting

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The study tested the role of good corporate governance and enviromental performance to carbon emissons disclosure in companies listed on the Indonesia Stock Exchange (IDX) of 2015 until 2019. The data used was 248 company. The testing of hypotheses using ordinary least square regression. On the other side, the f shows a model that is stable and significant. R-square is 13,63%, showing no other variables that can affect a model of 86,37%. The result of this research shows it has three variables without significant impact on carbon emissions disclosure is, board size, foreign diversity and age firms. On the other hand this research has live variable significant that is, independent commissioner and director, enviromental performance, size firms and leverage. This outcome support previous studiesÂ KÄ±lÄ±c dan Kuzey (2019); Nasih et al., (2019); Setiawan dan Iswati (2019).

PREDIKSI FINANCIAL DISTRESS PERUSAHAAN DI INDONESIA MENGGUNAKAN RASIO KEUANGAN DAN ANALISIS DISKRIMINAN Kusuma, Januaryco; Hadiprajitno, P. Basuki
Diponegoro Journal of Accounting Volume 10, Nomor 4, Tahun 2021
Publisher : Diponegoro Journal of Accounting

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This study aims to identify and explain financial ratios that have an influence on the formation of financial distress prediction models in companies in Indonesia. Knowing and explaining the process of forming models using financial ratios and processing them with discriminant analysis methods.The population in this study are all sectors of companies listed on the Indonesia Stock Exchange as a public company and have the data used, namely the financial ratios and financial condition of the company. There are 58 samples divided into 2 categories, namely companies experiencing financial distress and companies that do not. Data analysis used descriptive statistical analysis, classical assumption test, and discriminant analysis.The results of the research model have a sufficient level of accuracy and financial ratios have an influence on model formation.

Influence Analysisloan Information on Interest Rate in Peer to Peer Lending Maria, Evi; Hadiprajitno, P. Basuki
Journal of Business Social and Technology Vol. 5 No. 1 (2024): Journal of Business, Social and Technology
Publisher : Politeknik Siber Cerdika Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59261/jbt.v4i2.154

Technology has developed rapidly and affected every community's life. This condition was also supported by the occurrence of a pandemic in early 2020 which resulted in restrictions on mobility between individuals and other humans to reduce the spread of the virus which resulted in a crisis. One of the technological developments in the financial sector is loan products through the Peer to Peer platform. Namely transactions that use an online platform that functions as an intermediary that connects borrowers and lenders to carry out lending and borrowing transactions without meeting physically. P2P transaction mechanisms that are carried out directly between borrowers and investors provide risk directly to investors for the success of their funding through the P2P platform. Therefore, in conducting a direct analysis of the loans to be financed, investors must have adequate information so that they can make the best analysis for the financing they are doing. This mechanism allows for information asymmetry on the part of borrowers and investors. The level of trust from lenders is an important factor that will influence their decision as investors to provide funds to borrowers. This confidence can be obtained, among other things, by studying the various available information. In addition, there is the phenomenon of an increase in borrowers and lenders in P2P transactions in Indonesia. It is necessary to pay attention to whether this decision affects interest rates for lending through P2P platforms.

Analysis of the Influence of Internal Factors, External Factors and Bank Risk Factors on Rural Banks Performance Ariyanto, Setia; Hadiprajitno, P. Basuki
Journal of Business Social and Technology Vol. 5 No. 1 (2024): Journal of Business, Social and Technology
Publisher : Politeknik Siber Cerdika Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59261/jbt.v4i2.155

This study aims to prove the influence of bank internal factors, bank external factors and bank risk factors on the performance of Rural Banks (BPR). The research was conducted on BPRs that were categorized as BPRKU 3 with a core capital of at least IDR 50 billion at the end of 2021. The total sample of BPRKU 3 tested was 75 BPRs with a data period of 2016-2021. Data were analyzed using a quantitative approach using the SEM-PLS method through the SmartPLS 3 application. The results showed that internal factors had no effect on financial performance. While external factors have a positive and significant effect on financial performance while risk factors have a negative and significant effect on BPR financial performance.

The Financial Consumer Protection on Economic Financial Performance of Life Insurance: Evidence from Indonesia Agus, Irma; Hadiprajitno, P. Basuki
International Journal of Economics Development Research (IJEDR) Vol. 5 No. 6 (2024): International Journal of Economics Development Research (IJEDR)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ijedr.v5i6.5502

This study aims to analyze the effect of consumer protection implementation on financial performance of life insurance in Indonesia. It takes to explain the vital role of consumer protection in maintaining the financial performance of the life insurance industry by focusing on five key aspects of consumer protection: Data Confidentiality and Security, Financial Literacy, Service and Complaint Resolution, Information Submission (Product Marketing), and Standard Agreements. This research describes how effective implementation of these principles is to the improvement of financial performance. We find that there is a significant effect of consumer protection on financial performance. Data security, financial literacy and complaint resolution have a positive influence on financial performance. Moreover, the information delivery, and standard agreements aspects did not show a significant relationship in this context. By highlighting the crucial role of consumer protection in maintaining financial stability, the study offers valuable recommendations for regulators and life insurance practitioners to strengthen consumer protection policies and practices.

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