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All Journal JURNAL AKUNTANSI DAN AUDITING Diponegoro Journal of Management Diponegoro Journal of Accounting Al-Ahkam Global Review of Islamic Economics and Business HIGEIA (Journal of Public Health Research and Development) Jurnal Pendidikan Ekonomi & Bisnis Jurnal ASET (Akuntansi Riset) BBM (Buletin Bisnis dan Manajemen) Owner : Riset dan Jurnal Akuntansi Global Health Management Journal International Journal of Supply Chain Management EQIEN - JURNAL EKONOMI DAN BISNIS Jurnal Akuntansi dan Bisnis Jurnal Proaksi Akurasi : Jurnal Studi Akuntansi dan Keuangan Contagion: Scientific Periodical Journal of Public Health and Coastal Health Journal of Islamic Accounting and Finance Research Jurnal Akuntansi Universitas Muhammadiyah Kupang Indonesian Journal of Global Health research Journal of Management and Entrepreneurship Research Journal La Sociale Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) BULETIN BISNIS & MANAJEMEN (BBM) Research Horizon Accounting Analysis Journal Jurnal Ekonomi Kesehatan Indonesia Economic and Business Horizon
Puji Harto
Faculty Of Economics And Business, Universitas Diponegoro, Semarang, Indonesia
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Medicine & Pharmacology Nursing Public Health Social Sciences Transportation Other

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Journal : Diponegoro Journal of Accounting

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PENGARUH TATA KELOLA PERUSAHAAN TERHADAP PENGHINDARAN PAJAK Puspita, Silvia Ratih; Harto, Puji
Diponegoro Journal of Accounting Volume 3, Nomor 2, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

This paper examines the effect of corporate governance on tax avoidance. Corporate governance is proxied by the background of accounting or financial expertise of the audit committee, the proportion of independent directors, executive compensation, public ownership, and the largest shareholding. Tax avoidance is measured by performance-matched tax avoidance measure. By using purposive sampling in the observation period 2010-2012, obtained 399 observations from non-financial companies listed on the Indonesian Stock Exchange. Data were analyzed using ordinary least square regression model by incorporating the effect of year and industry sectors. Regression results show that public ownership and the largest shareholding have negative effect on tax avoidance. Company performance has positive effect on tax avoidance. Meanwhile, the background of accounting or financial expertise of audit committees, the proportion of independent directors, executive compensation, and company size do not have a significant effect on tax avoidance. The results of this paper indicate that some of the mechanisms of corporate governance in Indonesia are not effective according to their function for shareholders.
PENGARUH MEKANISME CORPORATE GOVERNANCE TERHADAP RISIKO PERBANKAN Rachmadan, Adhitya; Harto, Puji
Diponegoro Journal of Accounting Volume 2, Nomor 3, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

This study examined the influence of the corporate governance mechanism to the bank risk. Independent variables in this study are the proportion of independent directors, board size, institutional ownership. state-owned banks, and foreign-owned banks. Banking risk is comprise Capital Risk using Capital Adequacy Ratio (CAR), Credit Risk using Non Performing Loan (NPL) and Liquidity Risk Loan to Deposit Ratio (LDR). Banking companies used in this research are all banking companies listed in Indonesia Stock Exchange (IDX) 2009-2011consisting of 29 banks.so the total observation from the period is 83. The method of analysis used in this study was multiple regression. The empirical results of this study show that  instutional ownership and foreign ownership have a positive effect on CAR and government-ownership have a positive effect on NPL. meanwhile foreign ownership have a positive  effect on LDR
STUDI EMPIRIS TERHADAP FAKTOR YANG MEMPENGARUHI PILIHAN KARIR MAHASISWA AKUNTANSI Sekar Kuningsih, Reni; Harto, Puji
Diponegoro Journal of Accounting Volume 2, Nomor 2, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the differences on job expectation on whether students choose to pursue a public accountant career or nonpublic- accouuntant career.This research took a sample of 129 respondents from final year of undergradute accounting students (S1), Professional Program in Accounting (PPA) students, and Master Degree (S2) students. The data was collected by distributing questionnaire to respondents directly. The data was analyzed using exploratory factor analysis.The result of this study indicated that there were significant differences on job expectation between students choose to pursue a public accountant career and students choose to pursue nonpublic-accountant career.
PENGARUH TINGKAT KESEHATAN BANK BERBASIS RGEC TERHADAP FINANCIAL DISTRESS (Studi pada Perusahaan perbankan yang terdaftar di BEI tahun 2015-2017) Habbi Irsyada Haq; Puji Harto
Diponegoro Journal of Accounting Volume 8, Nomor 3, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

Financial distress is something that often occurs in banking companies due to financial difficulties experienced by banks before facing failure or bankruptcy. In order for banking companies to overcome financial distress conditions, it is necessary to assess the bank's soundness level, namely by RGEC.This study aims to examine the effect of bank soundness with the RGEC method which is proxied by the ratio of Non Performing Loans, Loan to Deposit Ratio, board commissioner activity, audit committee size, Return on Assets, Capital Adequacy Ratio to financial distress.The population in this study were all banking companies in Indonesia listed on the Indonesia Stock Exchange in 2015-2017. The method used is non probability sampling, precisely the saturated sampling method. The sample obtained was 45 companies. This study uses multiple linear regression analysis to test the research hypothesis.The results of this study indicate that Non-Performing Loans, Loan to Deposit Ratio, activity of the board of commissioners, Return on Assets have an effect on financial distress. While the size of the audit committee and Capital Adequacy Ratio have no influence on financial distress.
PENGARUH KEBIJAKAN DIVERSIFIKASI TERHADAP KINERJA PERUSAHAAN DENGAN INVESTMENT OPPORTUNITY SET SEBAGAI VARIABEL MODERATING (Studi Empiris pada Perusahaan Manufaktur Multinasional yang terdaftar di Bursa Efek Indonesia Tahun 2014 – 2017) Firza Arieska; Puji Harto
Diponegoro Journal of Accounting Volume 8, Nomor 3, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims for analyzing the effect of diversification to firm performance with investment opportunity set as moderation variable and without moderation variable. The diversification itself includes geographic diversification and segment diversification. Firm performance has financial performance and market performance.This research uses secondary data and its sample from manufacturing company that listed at Indonesia Stock Exchange (IDX) in the period 2014-2017. With using purposive sampling, researcher has found 132 financial statements from company which has been analyzed. The analysis method of this study using multiple regression analysis.The result findings in this study indicate without moderation of investment opportunity set, geographic diversification has no significant effect with financial performance and has significant positive effect with market performance. Segment diversification has significant negative effect with financial performance and has significant positive effect with market performance. If there is a moderation effect of investment opportunity set, the moderation effect of investment opportunity set has no significant effect for the effect of diversification for firm performance.
FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY PADA PERBANKAN SYARIAH DI INDONESIA DAN MALAYSIA Nisrina Widayuni; Puji Harto
Diponegoro Journal of Accounting Volume 3, Nomor 2, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

In Islamic banks, the disclosure aspect of corporate social responsibility is a form of obedience to Islamic law because it shows the benefits that the company provides to its environment. Accordingly, this study aims to determine the factors that may affect the disclosure of corporate social responsibility (CSR) in Islamic banks in Indonesia and Malaysia. The factors that used in this study are the number of sharia supervisory board meeting, the number of sharia supervisory board members, profitability, leverage and firm size. This study used 36 annual reports of Islamic banks in Indonesia and Malaysia in the period 2010-2012 as samples. The samples are obtained using a purposive sampling method. The measurement of corporate social responsibility disclosure using an index with 32 aspects of the disclosure of which is a replication of the research from Maali et al. (2003). Beside of that,the variables in this study tested using the multiple regression analysis with SmartPLS. From this study we can see that the disclosure of corporate social responsibility on Islamic banking both in Indonesia and Malaysia are quite low. The results showed that profitability has a positive effect, while leverage has a negative effect on the level of disclosure of corporate social responsibility. Meanwhile, the number of sharia supervisory board meetings , the number of sharia supervisory board members and the size of the company do not have a significant effect .
The Effect of CEO Power on Firm Performance Moderated by Corporate Social Responsibility (CSR) Disclosure (Empirical Evidence in Manufacturing Companies Listed on Indonesia Stock Exchange (IDX) For Period 2018-2020) Safira Alifah; Puji Harto
Diponegoro Journal of Accounting Volume 11, Nomor 1, Tahun 2022
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this study is to examine the effect of CEO power on firm performance and the moderating influence of Corporate Social Responsibility (CSR) disclosure on the relationship between CEO power and firm performance. Indicator of CEOs Power studied were the CEO ownership and the CEO tenure in the company. The firm performance studied with the calculation of Return on Assets (ROA). This study is conducted by quantitative methods using secondary data. The population is the manufacturing company listed on the Indonesia Stock Exchange (IDX) for the period 2018 – 2020, and the samples were taken by the purposive sampling method with linear regression analysis technique through the SPSS program. The sample used in this study were 89 companies with 256 observations. The results of the hypothesis test indicate that the CEO Power with CEO ownership and also CEO tenure as indicators are positively affect the firm performance with return on assets (ROA) calculated. The Corporate Social Responsibility (CSR) disclosure moderates the relationship between the CEO ownership and firm performance. Meanwhile, Corporate Social Responsibility (CSR) disclosure does not moderate the relationship between the CEO tenure and firm performance.
THE EFFECT OF FINANCIAL REPORTING QUALITY AND FAMILY OWNERSHIP ON INVESTMENT EFFICIENCY WITH AUDIT QUALITY AS MODERATING VARIABLE (Empirical Study on Manufacture Firms Listed on Indonesia Stock Exchange in the Year of 2015-2019) Joseph Herbert; Puji Harto
Diponegoro Journal of Accounting Volume 10, Nomor 1, Tahun 2021
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the effect of financial reporting quality and family ownership on investment efficiency, moderated by audit quality. Size, leverage, firm age, and tangibility serve as control variables. Population used in this study is manufacture firms listed on Indonesia Stock Exchange (IDX) in the period of 2015-2019 and sample is selected with purposive sampling method, resulting in 251 firms. Statistical analysis in this study is using Structural Equation Model with Partial Least Square (PLS) and Multigroup Analysis (MGA). The results show that family ownership has positive significant effect on investment efficiency, while higher audit quality has positive significant effect on moderating the relationship of family ownership on investment efficiency. Financial reporting quality has negative significant effect on investment efficiency and higher audit quality does not moderate significantly on the relationship of financial reporting quality on investment efficiency.
PENGARUH GROWTH OPPORTUNITY, PROFITABILITAS, FIXED ASSET RATIO DAN RISIKO PASAR TERHADAP STRUKTUR MODAL Mochamad Yahdi Khairin; Puji Harto
Diponegoro Journal of Accounting Volume 3, Nomor 2, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

The research aimed to examine the effect of growth opportunity, profitability, fixed assets ratio, and market risk on capital structure. The research uses secondary data sources, data derived from the Indonesian Capital Market Directory (ICMD) and company annual reports contained in BEI. Determined samples used purposive sampling method, which resulted 39 properties and real estate companies, in the period 2010-2012 with a total of 117 observations. Analyzed data used a linear regression analysis, where hypothesis testing is using F test and t-test. Results of the study showed that partially during 2010 to 2012, growth opportunity, profitability and market risk significantly effect with the positive direction of the capital structure, while fixed asset ratio variables have a significant effect with the negative direction of the capital structure.
ANALISIS PENGARUH CORPORATE GOVERNANCE DAN KARAKTERISTIK PERUSAHAAN TERHADAP KEBERADAAN KOMITE MANAJEMEN RISIKO (Studi kasus pada perusahaan yang Listing di BEI periode 2008-2010) Tri Wahyuni; Puji Harto
Diponegoro Journal of Accounting Volume 1, Nomor 1, Tahun 2012
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to analyze the influence of  corporate governance and firm characteristics to existence of Risk Management Committee (RMC) and type of RMC, whether it is  separated and combined with audit committee. Variables are  break down into independent commissioner, meeting frequencies, ownership type, auditor reputation, size of subsidiares, market risk, leverage, age, and company size. This study replicated prior study conducted by Subramaniam, et al. (2009) with some modification and elimination of variables. The statistic method to test the hypotheses is logistic regression analysis. Sample are collected using random sampling included in eighty non-bank companies listed in BEI for 2008-2010. This study used agency theory, corporate legitimacy, and signal theory to explain lingkage between variables. This study showed that some independent variables have positive effect to the existence of RMC namely meeting frequencies, size of subsidiares, and company size. While, independent variables that positively influence the existence of  Separate RMC were meeting frequencies and company size.
Co-Authors Abdul Rohman Abdul Rohman Adhisuryo, Raghutama Haryo Adhitya Rachmadan Aditama, M Danial Prasetiyo Alaydrus, Nur Amirudin, Ivan Ananda Dian Damayanthi Andik Yulianto Andri Prastiwi Anjari Wahyu Wardhani Anjari Wahyu Wardhani Annisa’ Dwi Rahmawati Cahya Ruwita Christian Johanes Doi Deanita Sari Dian Anggraeni Berutu Dian Panca Putra Nandika Endri Parwanto Fadhillah Rahmadhani Wahyunintya Fahim Rosyidi, Fahim Fenny Apriliani Firdhausy, Hima Sakina Firza Arieska Habbi Irsyada Haq Hanifah, Risti Hanifah Hararja, Surya Idayu Rahmadewi Imam Ghozali Indah Mutiara Dani Indita Azisia Risqi Joko Prasetiyo Joseph Herbert Julia Safitri Manasikana, Arina Mani, Andra Ruyus Maulidiyah, Dewi Nur Mochamad Yahdi Khairin Mubarok, Chusnul Nisrina Widayuni Niswah Baroroh Noor Faizah Ariyani Nur Kholis Pamungkas, Nugroho Pangayow, Bill J.C Pratama, Galih Satyawan Yudha Prima, Adnan Dianda Puspitasari, Hana Pradipta Ratieh Widhiastuti Ratieh Widhiastuti Reni Sekar Kuningsih Risti Hanifah Hanifah Safira Alifah Sanjoyo, Eli Santi Puspita Sari Sarifa Aini SATRIYAS ILYAS Shifa, Dzauqy Silvia Ratih Puspita Sri Rahayu Surya Raharja Tarmizi Achmad Tri Junawatiningsih Tri Junawatiningsih, Tri Tri Riczqi Srihadi Putri Tri Wahyuni Umi Hanafi Usman, Maulana Utomo, Mohamad Nur Wardhani, Anjari Wahyu Warno Warno Warno Warno