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All Journal Jurnal Bisnis dan Ekonomi Diponegoro Journal of Accounting Jurnal Ilmiah Ekonomi Islam Jurnal Ilmiah Edunomika (JIE) Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Multidiciplinary Output Research for Actual and International Issue (Morfai Journal)
Surya Raharja
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STUDI EMPIRIS MENGENAI PENERAPAN METODE SAMPLING AUDIT DAN FAKTORFAKTOR YANG MEMPENGARUHI PENGGUNAAN METODE SAMPLING AUDIT OLEH AUDITOR BPK Surya Raharja
Jurnal Bisnis dan Ekonomi Vol 15 No 1 (2008): Vol. 15 No. 1 Maret 2008
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Stikubank

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Abstract

To obtain the adequate evidence, auditor does not have to test all existing transaction.Along of cost benefit consideration, it is impossible for auditor to test all transaction evidence.Based on this consideration; then in profession recognized widely that most evidence obtainedusing sampling. The limited audit sampling research motivated the writer to conduct this research.This research is a development from previous researches by Hall of et al. (2002) and Zarkasyi(1992). Researcher take the governmental auditor (BPK) as research subjects because samplingproblems in goverment audit differ from the practice make an audit of the private sector (Arkin,1982). The purpose of this research is portraying how sampling audit practice in BPK and explorefactors affecting the use of sampling method by governmental auditors...The responses from 122 respondents show 70,5% respondents did not use the statisticalsampling method. In nonstatistics sample selection method, two techniques which less get thesupport empirically namely haphazard and block sampling, in the second (32,6%) and third rank(11,6%). There is indication of selection bias mostly in size, measure, and location. Mostrespondents (76,25%) answered that they did not get formal training in avoiding selection bias.But that way only 36,9% respondents replied they did not use the procedures to mitigate theselection bias.There are four factors which hypothesized affecting the method used in audit sampling.These factors are auditor perception to statistical sampling method, auditor perception toperceived audit risk, time pressure and experience. Result from logit regression test indicated thatamong four factors hypothesized, only perception factor to statistical sampling method issignificantly influent to the method used in audit sampling.Key words: Sampling Audit, Governmental Auditor, Selection Bias.
DAMPAK PENGUNGKAPAN SUMBER DAYA MANUSIA TERHADAP REPUTASI PERUSAHAAN Rachmatika Pramuna M P; Surya Raharja
Diponegoro Journal of Accounting Volume 2, Nomor 3, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this research is to analyze the effects of human resource disclosure on corporate image. This study attempts to examine it with 1 independent variable (human resource disclosure) and 5 control variables such as : corporate size, leverage, ROA, type of industry and ownership concentration. This research is an empirical study with purposive sampling techniques in collecting data. The population is 133 companies listed in Indonesian Corporate Image Amard 2012 with excellent result. The data obtained from secondary data on the annual report of non-financial companies in 2011. After reduces with several criteria, 48 companies non-financial are determined as research samples. The analysis technique in this study uses a linear regression analysis with help from a program named SPSS. The result indicates that human resource disclosure is significantly influence on corporate image. Furthermore, control variabels like corporate size and ROA are signicantly influence on corporate image but leverage, type of industry and ownership conscentration are does not significantly influence on corporate image.
PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN DENGAN KEPEMILIKAN MANAJERIAL SEBAGAI VARIABEL MODERATING Hanni Chyntia Maita Putri; Surya Raharja
Diponegoro Journal of Accounting Volume 2, Nomor 3, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

This research aims to analyze the influence of Corporate Social Responsibility to firm value and the influence of managerial ownership as the moderating variable in the relation between Corporate Social Responsibility and firm value. Corporate Social Responsibility is measured by the Corporate Social Responsibility Disclosure’s index and the firm value is represented by the Tobin’s Q ratio while managerial ownership is measured using the dummy variable.The sample of this research is the companies categorized in high profile industry listed in Indonesia Stock Exchange for the year of 2010 and 2011. Data collected by purposive sampling method. There are 67 companies in 2010 and 49 companies in 2011 fulfilled the requirement as the research’s sample. A total of 116 samples in this research analyzed using the multiple regression method The results show that Corporate Social Responsibility and managerial ownership simultaneously has positive and significant effect to the firm value. Corporate Social Responsibility also partially has positive and significant effect to the firm value. Finally, the managerial ownership also has an effect as moderating variable that strengthen relationship between Corporate Social Responsibility and firm value. 
PENGARUH KEPUTUSAN INVESTASI, KEPUTUSAN PENDANAAN, DAN KEBIJAKAN DIVIDEN TERHADAP NILAI PERUSAHAAN Gany Ibrahim Fenandar; Surya Raharja
Diponegoro Journal of Accounting Volume 2, Nomor 1, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

ABSTRACT The research aims to analyze the influence of investment decision, financing decision, and dividend policy on the firm value which occurred by price book value, using a data set consisting of 94 manufacturing company listed in Indonesia Stock Exchange . Population of this research is listed public company at Indonesia Stock Exchange with manufacturing company as sample. Sampling method uses purposive sampling method. Data analysis technique uses classic assumption test and Hypothesis test uses multipleregression  analysis The results of this research indicate that the investment decisions positively affects the firm value, dividend policy positively affects the firm value. While the  financing decisions did not significantly affects the firm value.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI ISLAMIC SOCIAL REPORTING PERUSAHAAN - PERUSAHAAN YANG TERDAPAT PADA DAFTAR EFEK SYARIAH TAHUN 2009-2011 Septi Widiawati; Surya Raharja
Diponegoro Journal of Accounting Volume 1, Nomor 1, Tahun 2012
Publisher : Diponegoro Journal of Accounting

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Abstract

The study aims to analyze the factors that may influence the companies that performed among List of Sharia Securities (Daftar Efek Syariah - DES) for years 2009-2011 to provide Islamic social reporting disclosure. DES are collection of securities that are not contradict with Islamic principles and have been approved by Bapepam-LK. DES are guide for Islamic mutual fund to put their funds and for Muslim investor to invest in Islamic securities. The factors are company’s characteristic that consists of firm size, profitability, industry type and classification of banks. In accordance to ISR index was knew how great the role of the company in conducting islamic social disclosure. The annual reports as data which can be obtained in Indonesian Stock Exchange and hypothesis testing using multiple liniear regression. The result of study examined that all factors have a significant to ISR disclosure.
HUBUNGAN KEBIJAKAN DIVIDEN (DIVIDEND PAYOUT RATIO DAN DIVIDEND YIELD) TERHADAP VOLATILITAS HARGA SAHAM DI PERUSAHAAN-PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Andreas Widhi Khurniaji; Surya Raharja
Diponegoro Journal of Accounting Volume 2, Nomor 3, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to analyze the effect of dividend policy to share price volatility in non-finance companies listed on IDX in the period of 2009 to 2011. The indicators of dividend policy are dividend payout ratio (DPR) and dividend yield. Analysis in this study also use the other factors guessed have any influences both on dividend policy and share price volatility, that are : size, earning volatility, leverage and growth. Share price volatility is measured by baskin method. Documentary data (secunder) from financial statements and/or annual reports is used in this study. This study’s population is non-finance companies that listed on IDX from 2009 to 2011 and had an IPO at least on 2004. The sampling method used was purposive sampling, in which there are 70 companies included based on the criterias. Multiple regression is used as the method of analysis. The result of this study shows that only dividend yield has a significant influence to the share price volatility. The higher dividend yield, the less share price volatility, and in adverse. And the control variables that have a significant influence are earning volatility and growth. Both of them have positif influence.
FAKTOR-FAKTOR YANG MEMPENGARUHI LUAS PENGUNGKAPAN CORPORATE GOVERNANCE DALAM LAPORAN TAHUNAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2008-2011 Rianto Jati Putranto; Surya Raharja
Diponegoro Journal of Accounting Volume 2, Nomor 2, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

The research aims to analyze the effect of firm size, profitability, dispersion ownership, commisioners size, and audit quality on the disclosure of corporate governance which occurred by the Corporate Governance Disclosure Index, by a data set consisting of 16 bank company listed in Indonesia Stock Exchange .Population of this research is listed public company at Indonesia Stock Exchange with banking company as sample. The observation period made during the four years from 2008-2011. Sampling method uses purposive sampling method. Data analysis technique uses classic assumption test and hypothesis test uses multipleregression  analysisAgency theory is performed as a theory basic in research on corporate governance.The results of this research indicate that dispersion ownership and commisioners size positively affects the corporate governance disclosures. While the firm size, profitability, and audit quality are not significant affects the the corporate governance disclosures.
ANALISIS PENGARUH KUALITAS AUDITOR DAN KOMITE AUDIT TERHADAP COST OF DEBT DENGAN USIA PERUSAHAAN SEBAGAI VARIABEL PEMODERASI (Studi Pada Perusahaan yang Melakukan IPO di BEI Tahun 2008-2012) Rian Eko Prasetyo; Surya Raharja
Diponegoro Journal of Accounting Volume 2, Nomor 3, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

The aim of this study is to examine the effect of auditor quality and the audit committee in the lowering cost of debt for the company and whether the private age of company at the time of IPO becomes the moderating variable among of auditor quality, audit committees and the cost of debt. This study uses firm private age as a proxy for capital cycle and existing of lending relationship to view the likely extent of debt dependence prior to IPO. Auditor quality and the audit committee is considered as an effective monitoring activity mechanism to increase confidence of the stakeholder of the company. The population of this study is a company doing an IPO on the Indonesia Stock Exchange in 2008-2012. The method of selecting the sample using purposive sampling criteria, total sample obtained are 52 companies. The analysis method of this study is multiple regression analysis with the Moderated Regression Analysis (MRA).The result show that the auditor quality significant negative effect on the cost of debt. Private age of firm as moderating variables may affect the relationship of auditor quality and cost of debt. While the audit committee did not significantly affect the cost of debt and private age of firm as moderating variables can not affect the relationship of the audit committee and the cost of debt.
ANALISIS PENGARUH CORPORATE GOVERNANCE TERHADAP AUDIT REPORT LAG Armania Putri Wardhani; Surya Raharja
Diponegoro Journal of Accounting Volume 2, Nomor 3, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine and analyze the effect of the size of the audit committee, audit committee independence, audit committee meeting, Competence Audit Committee Member, Board Size, and Independent Commissioner of the audit report lag on all the companies listed on the Indonesia Stock Exchange in 2010-2011. This study is an empirical study with purposive sampling technique in data collection. Secondary data obtained from the financial annual report of 412 companies listed on the Stock Exchange in 2010-2011. Data analysis was performed by multiple regression. The results of hypothesis testing indicated that audit committee independence, competency audit committee members and board size significantly influence the audit report lag. Furthermore, the size of the committee, audit committee meeting, the Independent Commissioner no significant effect on audit report lag.
Pengaruh CEO Narcism, Corporate Social Responsibility Syariah, Profitabilitas, dan Likuiditas, Terhadap Nilai Perusahaan (Studi Empiris pada Real estate, property dan construction yang Terdaftar di Bursa Efek Indonesia Periode Tahun 2017-2021) Muhammad Ikhwansyah Alam; Surya Raharja
Jurnal Ilmiah Ekonomi Islam Vol 9, No 3 (2023): JIEI : Vol.9, No.3, 2023
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v9i3.11416

Abstract

This study aims to examine the influence of CEO Narcism, CSR, ROA and Liquidity on company value. The problem in this study is shown by the value of stock price growth from the property, real estate and construction sectors showing a decline in 2018 to 2020. Based on the problem, the problem in this study is: How does the CEO of Narcism, Corporate social responsibility, profitability, and liquidity affect the company's value in Real estate, property and construction listed on the Indonesia Stock Exchange for the 2017-2021 period)?. This research uses secondary data in the form of financial statements obtained through the Financial Services Authority website. This study used purposive sampling method. The population in this study is all property, real estate and construction companies whose shares have been listed on the IDX since 2017-2021. A total of 53 companies were selected as research samples during 2017-2021. The analysis method used in this study is multiple regression analysis. Based on the results of data analysis and discussion that has been put forward about the influence of CEO Narcism, CSR, ROA and Liquidity on company value, it can be concluded that ROA has proven to have a significant effect on company value, this indicates that the increase in company value is influenced by an increase in ROA, meaning ROA policy What the company does affects the value of the company. CEO Narcism, CSR and Liquidity have not proven to have a significant effect on company value.
Co-Authors Andreas Widhi Khurniaji Armania Putri Wardhani Febrian Yoga Aditama Gany Ibrahim Fenandar Hanni Chyntia Maita Putri Muhammad Ikhwansyah Alam Rachmatika Pramuna M P Rian Eko Prasetyo Rianto Jati Putranto Sendifisda Faturochmah Septi Widiawati Sulistyo Ariwibowo