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All Journal JURNAL AKUNTANSI DAN AUDITING Diponegoro Journal of Accounting Jurnal Akuntansi Bisnis The Indonesian Journal of Accounting Research Jurnal Akuntansi dan Keuangan Indonesia
Paulus Basuki Hadiprajitno
Departemen Akuntansi Fakultas Ekonomika Dan Bisnis Universitas Diponegoro
Economics, Econometrics & Finance

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Journal : Diponegoro Journal of Accounting

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PENGARUH KARAKTERISTIK DEWAN DAN STRUKTUR KEPEMILIKAN TERHADAP LUAS PENGUNGKAPAN SUSTAINABILITY REPORTING Situmorang, Roniasi; Basuki Hadiprajitno, Paulus Th
Diponegoro Journal of Accounting Volume 6, Nomor 3, Tahun 2017
Publisher : Diponegoro Journal of Accounting

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Abstract

             The purpose of this study is to examine the influence of board characteristics and  ownership structure toward sustainability reporting disclosure which integrated by annual reports for all listed manufacturing company on the Indonesia Stock Exchange in the year 2013-2014. Board characteristicsused in this study are size of commisioner, independent commisioner, size of director, and the existence of female directors, and ownership structure used in this study are public ownership and institusional ownership.            The population of this study are manufacturing companies listed on the Indonesia Stock Exchange (BEI) in the year 2013-2014. Total sample is 212 annual report companies as determined by purposive sampling method. This research analyzes sustainability reporting disclosure in annual reports by the method of content analysis. Data analysis was performed with the classical assumption and hypothesis testing of regression method.            The results of this study indicate that independent commisioner, size of director, and institusional ownership did not have significant influence to the sustainability reporting disclosure. Size of commisioner, the existence of female directors, and public ownership had significant influence to sustainability reporting disclosure.
ANALISIS PENGARUH CORPORATE GOVERNANCE TERHADAP AUDIT REPORT LAG Pinayungan, Iunike Karyasari; Basuki Hadiprajitno, Paulus Th
Diponegoro Journal of Accounting Volume 8, Nomor 4, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

The aims of this study is to examine the effect of characteristic corporate governance, such as ownership concentration, independent board of commissioners, CEO tenure, audit committee size and number of audit committee meetings on audit report lag. This study uses company size, type of auditor and profitability as control variables.The population of this study are manufacturing companies listed on the Indonesia Stock Exchange in 2015, 2016, and 2017. Based on the purposive sampling method, there are 79 companies that met the sampling criteria. Data analyzed with test of classic assumption and examination of hypothesis with multiple linear regression method. Result of this research indicates that number of audit committee meetings has negative significant effect on audit report lag, meanwhile , independent board of commissioners has positive significant effect on audit report lag. But on the other hand, ownership concentration, CEO tenure and audit committee size has insignificant effect on audit report lag.
PENGARUH MEKANISME TATA KELOLA PERUSAHAAN DAN STRUKTUR KEPEMILIKAN TERHADAP STRUKTUR MODAL (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia pada Tahun 2011-2013) Reminov, Melvin Mikha; Hadiprajitno, Paulus Basuki
Diponegoro Journal of Accounting Volume 4, Nomor 2, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this study is to examine the influence of corporate governance mechanisms and ownership structure to capital structure. The dependent variable is capital structure which is proxied as debt ratio (DR). 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 2011-2013. 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 commisioners, size of the board of independent commisioners, size of board committee, and institusional ownership did not have significant influence to the agency cost. The size of the board of directors and managerial ownership have significant influence to capital structure.
PENGARUH SURPLUS ARUS KAS BEBAS, KUALITAS AUDIT, LEVERAGE, UKURAN PERUSAHAAN, DAN ARUS KAS RELATIF TERHADAP MANAJEMEN LABA Fariska Yonsa Ronikusuma; Paulus Th Basuki Hadiprajitno
Diponegoro Journal of Accounting Volume 7, Nomor 3, Tahun 2018
Publisher : Diponegoro Journal of Accounting

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Abstract

Disclosure of information on corporate profits is often manipulated by company managers for their own benefit. High cash receipts and low expenditures become a profitable difference in the company's cash flow statement, the more vulnerable there is fraud committed by internal parties. The free cash flow or known as the free cash flow surplus for the company is for the development and reserves for repayment of debt that has not been repaid but is different from the objective of the investor as an additional return on the investment they give to the company, with this difference will lead to more imbalanced information given by the company to investors. To prevent fraudulent cash flow surpluses from occurring freely, an independent committee was formed whose purpose was to audit the performance of earnings management. This study aims to determine the magnitude of the effect of free cash flow surplus and auditor quality used with Big4 and Non Big4 audit measures, leverage, company size and relative cash flows from all mining sector companies that are now the trend of conversation in various corruption cases on earnings management in Indonesia.This research uses purposive sampling technique with a sample of 26 mining companies for 4 years and produces 104 financial reports recorded and registered on the Stock Exchange in 2013 to 2016. The data that has been obtained is then analyzed with several tests namely, descriptive statistical test, assumption test classic, multiple regression analysis, moderate multiple linear regression (residual test) using IBM SPSS 22 software application.The results of this study indicate that the free cash flow surplus has a positive and significant effect on earnings management. On audit quality has a negative influence on earnings management and firm size which has a significant positive effect on earnings management, but not with leverage and relative cash flows that have no effect.
ANALISIS PENGARUH TATA KELOLA PERUSAHAAN DAN STRUKTUR KEPEMILIKAN TERHADAP STRUKTUR MODAL (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2015-2017) Giovanni Osvald Eko Prasetyo; Paulus Th Basuki Hadiprajitno
Diponegoro Journal of Accounting Volume 8, Nomor 3, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to analyze affect of coorporate governance and ownership structure toward capital structure of financial reports to the manufacturing companies with control variables firm size and asset tangibility. Capital structure is proxied by Debt to Asset Ratio (DAR) as a measure of financial performance based on the company’s operations. The examined factors of this research are outside director, board size, audit committee size, managerial ownership and institutional ownership as the independent variables while firm size,asset tangibility and profitability as control variables.The sample in this research were manufacturing companies listed in Indonesian Stock Exchange (IDX) in the period 2015-2017. The number of sample used were 43 companies listed were taken by purposive sampling. The method of analysis of this research used multiple liniear regression. The result of this research shows that institutional ownership has a positive significant effect toward capital structure, board size has a negative significant effect toward capital structure. Meanwhile variable outside director, audit comittee size and managerial ownership have no significant effect toward capital structure. This research also find that the control variables which are profitability have significant and negative effect to capital structure and for the firm size and asset tangibility have not significant effect
PENGARUH CORPORATE GOVERNANCE, ARUS KAS BEBAS DAN LEVERAGE TERHADAP MANAJEMEN LABA Romarion Utama Siregar; Paulus Th Basuki Hadiprajitno
Diponegoro Journal of Accounting Volume 8, Nomor 1, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to analyze and provide empirical evidence of the influence of the implementation of corporate governance mechanisms on earnings management at manufacturing companies listed on the Indonesia Stock Exchange. The independent variables used are corporate governance represented by institutional ownership, board of directors, board of independent comissioners, supported by free cash flow, firm size, and leverage while the dependent variable used is earnings management. The populations in this study are manufacturing companies listed on the Indonesia Stock Exchange in the period 2014-2016. The sample of this study consists of 318 companies listed in Indonesia Stock Exchange. The data that was used in this study was secondary data and sample selection using purposive sampling method. The analysis model uses multiple linear regression analysis. Based on the results of the analysis shows that the variable of institutional ownership has a positive effect on earnings management, but the hypothesis is rejected because contrary to hypothesis of this study which institutional ownership negatively affect earnings management. Variable free cash flow have significant influence toward earnings management, while variable board of directors, board of independent comissioners, firm size and leverage have no significant effect on earnings management.
PENGARUH KETERLIBATAN DEWAN KOMISARIS TERHADAP KINERJA PERUSAHAAN Yadhi George Makarios Sagala; Paulus Th Basuki Hadiprajitno
Diponegoro Journal of Accounting Volume 8, Nomor 3, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

The aim of this research is to examine the effect of board of commissioner involvement on firm performance. The examined factors of this research are managerial ownership, board meetings frequency, board independence, and board size as independence variables, while firm performance is measured by earning per share (EPS) as dependent variable. Firm size, current ratio, auditor big 4 vs non-big 4, and firm age are also used as control variables.This research uses secondary data such as financial statements and annual reports of manufacturing companies listed on the Indonesia Stock Exchange within the period 2015-2017. Based on the purposive sampling method, there are 72 companies that met the sampling criteria. The data were analyzed using multiple linear regression. The result of this research shows that board meetings frequency has a positive significant effect on firm’s performance. Meanwhile, managerial ownership, board independence, and board size have no significant effect on firm performance.
PENGARUH RASIO KEUANGAN TERHADAP HARGA SAHAM PERUSAHAAN UNGGULAN (Studi Empiris Pada Perusahaan yang Konsisten Masuk dalam Indeks LQ45 Tahun 2015-2017) Winda Wijayanti; Paulus Th Basuki Hadiprajitno
Diponegoro Journal of Accounting Volume 8, Nomor 4, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the fundamental effect of financial performance through financial ratios such as liquidity with proxy current ratio (CR), solvency with the proxy total debt to common equity (TDCE), activity with asset turnover (AT) proxy, and profitability with a proxy for return on assets (ROA) on the company's stock price. The data population of this study is companies that consistently entered the LQ45 index in a row in the 2015-2017 period listed on the Indonesia Stock Exchange. This research sample numbered 35 companies obtained by purposive sampling with accumulation of data as much as 105 data which was then reduced by 11 outliers, thus amounting to 94 data. This study uses the analytical method used is multiple regression which is processed with the SPSS application. The results of the t-test statistics show that CR and TDCE have a negative and significant effect on stock prices, AT has a positive and significant effect on stock prices, and ROA has no effect on stock prices.
ANALISIS PENGARUH INDEKS EFEKTIVITAS KOMITE AUDIT TERHADAP JANGKA WAKTU PELAPORAN KEUANGAN Azizah Putri Eryani Pohan; Paulus Th Basuki Hadiprajitno
Diponegoro Journal of Accounting Volume 8, Nomor 3, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

This research is aimed to examine the effect of audit committee effectiveness on companies accuracy in reporting their financial and annual reports on non-financial companies that listed on the Indonesia Stock Exchange (Bursa Efek Indonesia) in 2016. In measuring the effectiveness of the audit committee, the author follows the DeZoort index which divides 4 characteristics: composition, authority, resources, and diligence. According to those characteristics, there are several explanations on a few things namely members independence, background education of members, duties, and responsibilities, the size of the audit committee, and audit committee meeting.This research is conducted through the direct analysis method to financial report which is issued by the Indonesia Stock Exchange and existing web companies. The population of this study is the non-financial sector companies that are listed on the Stock Exchange Indonesia in 2016 with a total sample of 399 companies. The sampling technique in this study is used the purposive sampling.The result of this research shows that the effectiveness of the audit committee has had a significant negative impact on the timeliness of financial reporting. In addition, there are also control variables that support reporting punctuality, namely financial conditions, size of company, industry type, and type of auditor. In variables control, only the financial condition and the type of industry particularly construction that has a significant negative impact on the timeliness of financial reporting.
PENGARUH STRUKTUR DEWAN DIREKSI TERHADAP PENGUNGKAPAN LAPORAN KEBERLANJUTAN PERUSAHAAN Patrick Justin; Paulus Th Basuki Hadiprajitno
Diponegoro Journal of Accounting Volume 8, Nomor 3, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the effect of board size, board with female directors, and board ownership as an independent variable to firm’s sustainability reporting as a dependent variable. The population in this study is 100 companies in Indonesia that are listed on Bursa Efek Indonesia in the year 2014-2017. The method used for sampling is proportional stratified sampling. Yielding a final sample of 400 firm-year observations. This study used logistic regression to examine the hypothesis. The result of this study shows that board size positively affecting firm’s sustainability reporting. Board with female directors shows a negative effect to firm’s sustainability reporting. While, board ownership does not show any significant effect to firm’s sustainability reporting.
Co-Authors Azizah Putri Eryani Pohan Fariska Yonsa Ronikusuma Giovanni Osvald Eko Prasetyo Ira Setiawati Maylia Pramono Sari Melvin Mikha Reminov, Melvin Mikha Muhammad Noor Ardiansah Patrick Justin Pinayungan, Iunike Karyasari Romarion Utama Siregar Situmorang, Roniasi Winda Wijayanti Yadhi George Makarios Sagala Zulaikha Zulaikha