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All Journal Jurnal Akuntansi & Auditing Indonesia JURNAL BISNIS STRATEGI Diponegoro Journal of Accounting JDM (Jurnal Dinamika Manajemen) Jurnal Kajian Akuntansi Jurnal RAK (Riset Akuntansi Keuangan) Jurnal Dinamika Ekonomi dan Bisnis Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan Publik Jurnal Akuntansi dan Keuangan Trilogi Accounting & Business Research Return : Study of Management, Economic and Bussines JRAP (Jurnal Riset Akuntansi dan Perpajakan) Eduvest - Journal of Universal Studies Jurnal Akuntansi
Jaka Isgiyarta
Departemen Akuntansi Fakultas Ekonomika Dan Bisnis Universitas Diponegoro
Aerospace Engineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Health Professions Neuroscience Social Sciences Other

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Journal : Diponegoro Journal of Accounting

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ANALISIS PENGARUH PERSEPSI NASABAH BANK TERHADAP INTERNET BANKING ADOPTION (Studi pada Nasabah Perbankan yang Menggunakan Internet Banking di Kota Surakarta) Nur Yudha, Hafid; Isgiyarta, Jaka
Diponegoro Journal of Accounting Volume 4, Nomor 4, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

This study was conducted to analyze the factors affecting the banking customer to acceptance of Internet Banking Adoption. Results of this study are expected to contribute to banking institutions in order to enhance the credibility and increasing better service for customers who use Internet banking services, as well as provide multilevel security and update internet banking network system regularly that are not easily hijacked by the parties are not responsible. Samples were taken by cluster sampling method, which is based on the domicile of bank customers in five districts, in the city of Surakarta. These samples included 165 respondents. Testing method performed by multiple linear regression analysis were processed with SPSS for Windows version 19. Results of research conducted shows that the Perceived Ease of Use, Perceived Usefulness, Perceived Trust, and Computer Self-Efficacy provide a significant and positive effect on the acceptance of Internet Banking Adoption. While the perceived risk provides a significant and negative impact on the acceptance of Internet Banking Adoption. In a subsequent, study is expected to use a more diverse independent variables in predicting the effect on the dependent variable in order to obtain more specific results.
PENGARUH PENGGUNAAN TEKNOLOGI INFORMASI TERHADAP KINERJA AUDITOR (Studi Empiris Pada Auditor KAP di Kota Semarang) Rengganis, Fany Dewi; Isgiyarta, Jaka
Diponegoro Journal of Accounting Volume 4, Nomor 2, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

This research aims to examine the effect of the information technology application to auditor’s performance. This research is a replication of the research that has been done by Herusetya (2011) with differences in sample, variables and analysis method due to data resource differences. This study used primary data taken from accountant public firm in Semarang, while the previous research used primary data taken from the Big Four public accountant firm. There are totally respondents of 46 auditors who work in the public accountant firm in Semarang used in this study.            Data analysis method that has been used is multiple regression analysis with statistical programs IBM SPSS 21. This research is expected to measure the application of information technologi including skill and knowledge of the auditor in information technology, system usage,perceived usefulness and its effect to auditor’s performance.            The result of this research indicates that the application of information technology which is represented by three independent variables, skill and knowledge, system usage and perceived usefulness, has a positive and significant influence about the auditor’s performance. The findings of this study recommends increased in information technology usage so that the effectiveness and efficiency of the audit process can be improved
ANALISIS PENGARUH PENGETAHUAN UMUM, TINGKAT EKONOMI, DAN PENGETAHUAN PAJAK TERHADAP KEPATUHAN PBB MASYARAKAT DESA DAN KOTA DENGAN VARIABEL MODERATING KONTROL PETUGAS DESA/KELURAHAN (STUDI KASUS PADA KABUPATEN DEMAK) Carola Ditta Surya Putri; Jaka Isgiyarta
Diponegoro Journal of Accounting Volume 2, Nomor 3, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

Land and Building Tax (PBB) is one of the regional revenue that are important because it is used for regional development. In addition, Land and Building Tax (PBB) has the largest taxpayers than the other tax, and revenues from year to year increased by a greater percentage than the other taxes. Therefore, the Tax Compliance from the PBB’s tax payers is important in its contribution to the development and prosperity of the region. This study is conducted to determine the factors that may affect the Land and Building Tax Compliance in Demak and to compare the Tax Compliance from Urban taxpayers and Rural taxpayers. The tax payer’s compliance is influenced by factors General Knowledge, Economic Level, and Tax Knowledge which is moderating by the Control Officer Rural/Urban Village.All variables were measured using a 5-point Likert scale questionnaire. Population of this study is taken from Demak Regency and samples were taken by purposive sampling method. The method of testing is done by linear regression analysis and t-test-test is processed by SPSS version 21.The results have shown that the common knowledge and tax knowledge is not a significant influence on the Tax Compliance. Whereas, the economy level can provide a significant and negative impact on the Tax Compliance. On the other hand, the Control Officer Village / Village can strengthen the influence of General Knowledge and Economic Level of the Tax Compliance. However, the control officer actually weaken the influence of the Tax Compliance and Tax Knowledge.
PENGARUH KOMITE AUDIT DAN KEPEMILIKAN MANAJERIAL TERHADAP MANAJEMEN LABA SEBELUM DAN SESUDAH KONVERGENSI IFRS Vivi Anggriani; Jaka Isgiyarta
Diponegoro Journal of Accounting Volume 6, Nomor 4, Tahun 2017
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aimed to examine the effect of audit committee and managerial ownership as an independent variabel on earning management before and after convergence and also examine the difference effect of audit committee and managerial ownership on earning management before and after convergence of IFRS in Indonesia. The audit committee consist of the audit committee size, audit committee independence, audit committee expertise, and audit committee meeting.The type of data used in this study is secondary data and involves 40 non financial sector companies in Indonesia. the sampling metodh in this research uses purposive sampling technique for the company that has been listed in Indonesia Stock Exchanges which publishes annual report in 2008 until 2015. The data was analyzed separately between two period by using multiple linear regression model. This research also used Chow test as an additional test.This study uses agency theory to formulate five hypotheses that lead to the results of the analysis. The result of this showed that on before convergence of IFRS period, audit committee size, audit committee independence, and audit committee expertise has significant and negative effect on eraning management. However, on after convergence of IFRS period only audit committee independence and audit committee expertise have significant and negative effect on earning management. The result of chow test showed that the effect of audit committee and managerial ownership on earning management have structural change in regression model.
ANALISIS PENGARUH PENEMPATAN PADA BANK INDONESIA, PEMBIAYAAN MURABAHAH DAN RASIO NON PERFORMING FINANCING TERHADAP LIKUIDITAS BANK UMUM SYARIAH (Studi Empiris pada Bank Umum Syariah di Indonesia Tahun 2013-2017) Shafira Aulia; Jaka Isgiyarta
Diponegoro Journal of Accounting Volume 8, Nomor 4, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this study is analyzing the effect of placements at Bank Indonesia, murabaha  financing and the ratio of non-performing financing to the liquidity of Sharia Commercial Banks in Indonesia. Liquidity is one indicator of measurement to determine the health assessment of Sharia Banks in Indonesia. This analysis uses Financing to Deposit Ratio (FDR) as an indicator of measuring liquidity. The type of data used in this study is secondary data and the total number of samples in this study were 55 data on Sharia Commercial Banks in Indonesia. The sampling method in this study uses purposive sampling technique with the criteria of Sharia Commercial Banks which published quarterly financial statements in 2013-2017. Placements in Bank Indonesia, murabahah financing and the ratio of non-performing financing variables were analyzed using multiple linear regression. The results of this study indicate that placements in  Bank Indonesia has a significant negative impact on FDR. While murabaha financing and the ratio of non-performing financing have a positive but not significant effect to FDR. Placement in Bank Indonesia, murabahah financing and the ratio of non-performing financing variables have a significant effect on the liquidity of Sharia Commercial Banks simultaneously.
ANALISIS PENGARUH PROFESIONALISME TERHADAP TINGKAT MATERIALITAS DALAM PROSES PENGAUDITAN LAPORAN KEUANGAN (Studi Empiris pada Auditor Eksternal di Kota Semarang) Marfin Sinaga; Jaka Isgiyarta
Diponegoro Journal of Accounting Volume 1, Nomor 1, Tahun 2012
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to determine the relationship between the professionalism of the auditor as an independent variable consisting of the dimensions of dedication, community affiliation, autonomy demand, belief self regulation, social obligation with the dependent variable, namely consideration of the level of materiality in the audit process financial statements. The respondents are a few professionals who work well as part-time jobs, junior auditor, senior auditor, supervisor, manager or partner at public accounting firm located in Semarang. Sampling was done using a type of non-probability sampling, to collect some important information provided by respondents. The questionnaire is a tool used to measure the variables. Analytical model used is multiple linear regression to determine whether there is a relationship between the auditor materiality level of professionalism and consideration in the process of auditing the financial statements. Based on the calculation and analysis conducted shows that there is a positive correlation between variables with a consideration of professionalism auditor materiality levels, including the dedication, the dimension, the dimension of independence, and relationships with other professions. Positive correlation between the independent variables with the dependent variable showed that the higher the professionalism of an auditor will be more appropriate then the auditor's consideration of materiality in auditing financial statements.
FAKTOR–FAKTOR YANG MEMPENGARUHI KEPATUHAN MEMBAYAR PAJAK WAJIB PAJAK ORANG PRIBADI YANG BERWIRAUSAHA DENGAN LINGKUNGAN SEBAGAI VARIABEL MODERASI (Studi Empiris di KPP Pratama Kudus) Tantra Ikhlas Nalendro; Jaka Isgiyarta
Diponegoro Journal of Accounting Volume 3, Nomor 3, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

The Government until this time relies on tax revenue as a major source of development funds so that taxpayers are expected to have a high tax compliance. However, the reality reveals that most of taxpayers have no compliance. It is indicated by paying taxes late and try to do the tax evasion. This study aims to test empirically and analyze the effect of willingness to pay taxes, knowledge andunderstanding of taxpayers, perception of taxpayers financial condition, environtmen as moderating towards tax compliance. The proposed hypothesis are willingness to pay taxes, knowledge andunderstanding of taxpayers, perception of taxpayers financial condition have a positive influence towards tax compliance and moderated by environtment.The research was conducted by survey method to individual tax payers in the Kudus city who perform as an enterpreneur, which is obtained by incidental sampling. Data collection method used questionnaires at 2014 toward 100 respondent, and further data were analyzed using multiple regression analysis.The results of this research indicated that willingness to pay taxe and perception of taxpayers financial conditionhad a significant effect toward tax compliance. But knowledge and understanding of taxation law do not had a significant effect toward tax compliance. And the environtment positively moderating effect of willingness to pay taxes, knowledge andunderstanding of taxpayers, perception of taxpayers financial condition toward tax compliance.
ANALISIS PENGARUH HUMAN CAPITAL TERHADAP KUALITAS AUDITOR (Studi Empiris Pada Bank BRI Kantor Inspeksi Semarang) Yana Aisyah; Jaka Isgiyarta
Diponegoro Journal of Accounting Volume 3, Nomor 2, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this research is to determine the relationship of human capital that may affect the auditor quality, in which the independent variable consists of formal education level, working experience, professional qualification auditor and continuing professional development. The population of this research are auditor in Bank BRI in Semarang, sample that used amounted to 47 respondents. Method of testing is done by multiple linear regression analysis. Under the normality test, multicollinearity, heteroscedasticity test and test autocorrelation, there not found variables that deviate from the classical assumptions. This shows that the available data are qualified to use the multiple linear regression model. The results have shown that human capital positively affects the auditor quality. Higher levels of education, work experience, level of professional qualification, and the continuing professional development also produced higher auditor quality produced by the company. 
PENGARUH KEAHLIAN KOMITE AUDIT DAN JUMLAH RAPAT KOMITE AUDIT TERHADAP MANAJEMEN LABA DENGAN AUDIT EKSTERNAL SEBAGAI VARIABEL MODERASI Taranira Widasari; Jaka Isgiyarta
Diponegoro Journal of Accounting Volume 6, Nomor 4, Tahun 2017
Publisher : Diponegoro Journal of Accounting

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Abstract

Audit committee and external audit have a very important role to oversee the financial reporting process and monitor the propensity of a company managers to manipulate earnings. Monitoring mechanism is a key factor to reduce conflicts of interest and any opportunistic behavior from the manager. This study aims to examine the effect of audit committee expertise and the amount of audit committee meetings on earnings management with external audit as a moderating variable in the manufacture companies in Indonesia.The type of data used in this study is secondary data and the total number of samples in this study were 109 data manufacture companies in Indonesia. The sampling metodh in this research uses purposive sampling technique for the company that has been listed in Indonesia Stock Exchange which published annual report in 2014 – 2015. Variable earnings management, audit committee expertise, the amount of audit committee meetings, and external audit analyzed by multiple linear regression model.             The result of the study indicate that audit committee expertise and the amount of audit committee meetings significantly negative impact on earnings management. Audit committee expertise moderated by external audit positive effect and significant on earnings management. However, the amount of audit committee meetings moderated by external audit positive effect and not significant on earnings management.
PENERAPAN DAN FUNGSI MANAJEMEN RISIKO FLUKTUASI HARGA BATU BARA BERDASARKAN ISO 31000 (Studi Kasus pada Perusahaan Distributor Alat Berat PT X) Aqmarina Awalianti; Jaka Isgiyarta
Diponegoro Journal of Accounting Volume 3, Nomor 1, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

This paper examines the implementation and the advantage of risk management based on ISO 31000. This research focuses on the implementation of risk management to manage the coal price volatility risk in heavy equipment distributor called PT X. The purpose of this research is to conceive the commitment of PT X in implementing risk management, analyze how PT X manages the coal price volatility risk, and conceive the advantage after implementing risk management. A triangulation approach was adopted to get data collection and analysis for the study. Risk management unit of PT X and PT Y, as the parent company of PT X, had been chosen as the sample of this qualitative research. From the result of interview process with several informants and company’s documents, it is found that there is suitability of the risk management implementation in PT X with ISO 31000. PT X started the implementation of risk management by having strong commitment from the company, such as by having strong commitment and mandate from the top management, company’s risk management culture, company policy related to risk management, and company’s risk management organization structure. PT X manages the coal price volatility risk by implementing a series of process of identifying risk, analyzing risk, risk control, risk treatment, monitoring, and review. PT X gains several advantages of implementing risk management, such as obtaining assurance of the strategy implementation, providing information for decision-making process and strategy establishment, and embedding the risk awareness among managerial levels.
Co-Authors Abdul Rohman Anis Chariri Aqmarina Awalianti Atika Firda Zahriya Carola Ditta Surya Putri Dwi Okto Imtichanah Dwiya Endah Pandu Probowati Dwiya Endah Pandu Probowati Emilyan Inzar Fany Dewi Rengganis, Fany Dewi Habsyah Fitri Aryani Hafid Nur Yudha, Hafid Harahap, Ludwina Hassana, Fheirdha Nur Imam Ghozali Khanifah Khanifah Lismawati Lismawati Marfin Sinaga Ma’mun Anshori Monica Rahardian Ary Helmina Novita Sari Probowati, Dwiya Endah Pandu Rini Meliana Shafira Aulia Sugesti, Rian Yuli Sutomo, Ibnu Tantra Ikhlas Nalendro Taranira Widasari Tri Jatmiko W Prabowo Vivi Anggriani Yana Aisyah