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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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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.
FAKTOR-FAKTOR YANG MEMENGARUHI PROCUREMENT FRAUD: SEBUAH KAJIAN DARI PERSPEKTIF PERSEPSIAN AUDITOR EKSTERNAL Zulaikha, Zulaikha; Hadiprajitno, Paulus Basuki
Jurnal Akuntansi dan Keuangan Indonesia Vol. 13, No. 2
Publisher : UI Scholars Hub

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Abstract

This study examines factors affecting fraud in the procurement of government’s goods and services from the independent auditor’s point of view. Based on fraud triangles and theory of planned behavior, this study proposes seven hypotheses which were tested using structural equation model (SEM)-partial least square. This study used primary data gathered by survey to auditors of Audit Board of the Republic of Indonesia in its head office and several selected representative offices. Respondents were asked to provide their answer/perception for questions in questionnaire regarding factors influencing the procurement fraud of government’s goods and services. The results show that the procurement frauds are significantly influenced by weaknesses in procurement system, lack of procurement committee’s quality, and the intention to engage fraud. Furthermore, the intention to engage fraud are influenced by attitude, subjective norms, and the perceived behavioral control. These findings suggest that procurement frauds are associated with individual factors as rationalization and opportunities. These factors could be considered when designing internal control structure to restrain fraud behavior.
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