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All Journal JURNAL AKUNTANSI DAN AUDITING Diponegoro Journal of Accounting Jurnal AKSI (Akuntansi dan Sistem Informasi) JOURNAL OF APPLIED ACCOUNTING AND TAXATION Owner : Riset dan Jurnal Akuntansi YUME : Journal of Management Analisa: Jurnal Manajemen dan Akuntansi
Agung Juliarto
Accounting Department Faculty Of Economic And Business Diponegoro University
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Health Professions Social Sciences Other

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Journal : Diponegoro Journal of Accounting

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ANALISIS PENGARUH PERSAINGAN TERHADAP AGENCY COST (Studi Empiris Perusahaan Manufaktur yang Terdaftar di BEI pada Tahun 2010-2012) Prawibowo, Teguh; Juliarto, Agung
Diponegoro Journal of Accounting Volume 3, Nomor 3, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

The objective of this research is to analyze the effect of competition on agency cost. In this research, the competition is proxied by PPE (Property, Plant, and Equipment), CPS (Cost per Sale), and Company’s Sales while agency cost is proxied by audit fee. This research is based on previous research conducted by Nayeri and Salehi (2013) and Valipour et.al. (2013).The sample of this research was manufacturing company which listed on the Indonesian Stock Exchange (BEI) in the year 2010 to 2012. Data were collected by using purposive sampling method and 131 observation data were analyzed. The hypothesis testing of this research utilized multiple regression analysis with SPSS realease 20.The results of multiple regression analysis show that the PPE (Property, Plant, and Equipment) has no significant effect on audit fees. Meanwhile, CPS (Cost per Sale) has significant negative effect on audit fees and Company’s Sales has significant positive effect on audit fees. The results indicate that competition can mitigates agency cost. 
Pengaruh Rotasi Kantor Akuntan Publik dan Rotasi Akuntan Publik (Partner Auditor) terhadap Kualitas Audit (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2010-2013) Adhi Perdana, Muhammad; Juliarto, Agung
Diponegoro Journal of Accounting Volume 3, Nomor 4, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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The objective of this research is to analyze the effect of rotation of audit firm (KAP) and rotation audit partner (PA) on the audit quality. Audit quality is measured using discretionary accruals. This research is based on previous research conducted by Siregar et al (2011). The sample of this research was manufacturing company which listed on the Indonesian Stock Exchange (BEI) in the year 2010 to 2013. Data were collected by using purposive sampling method and 298 observation data were analyzed. This study utilized linier regression as a main analysis tool. The results of multiple regression analysis show that the rotation of audit firm has a significant positive effect on audit quality. While, the rotation of auditor partner has no a significant effect on audit quality.
PENGARUH DIMENSI STRUKTUR KEPEMILIKAN TERHADAP KINERJA PERUSAHAAN MANUFAKTUR Lestari, Nopi Puji; Juliarto, Agung
Diponegoro Journal of Accounting Volume 6, Nomor 3, Tahun 2017
Publisher : Diponegoro Journal of Accounting

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Abstract

This study is conducted to analyze the impact of ownership structure on corporate performance of manufacturing companies. Dimensions of ownership structure are represented by concentrated ownership, managerial ownership and institutional ownership. This research refers to research conducted by Khamis (2015). The population of this study are all manufacturing companies listed on the Indonesian Stock Exchange (IDX) for the periode 2013-2015 . Total Observation of 210  was determined by purposive sampling method. Both an accounting based measure (ROA) and a market based measure (Tobin’s Q) are used to measure corporate performance.There are several control variables were included in this study i.e. age, size, leverage,board size, growth and liquidity ratio. This study uses Ordinary Least Square (OLS) for hypotheses testing.The results show that Ownership concentration have a negative effect with statistical significance on corporate performance. Managerial ownership was found to have a positive effect with statistical significance on corporate performance. Institutional ownership was not to have a significance effect on corporate performance ,however it found that institutional ownership has a positive effect on corporate performance. The implication of this study showed that manajerial ownership and institutional ownership can reduce conflict of interest and increase corporate performance.However, concentrated ownership which creates majority and minority shareholders creating a potential conflict that may effect the company performance.
ANALISIS PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP TINGKAT PENGUNGKAPAN RISIKO PADA PERUSAHAAN MANUFAKTUR Yunifa, Latifah; Juliarto, Agung
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 analyze the effect of firm characteristics such as firm size, leverage, profitability, liquidity, complexity, and type of auditor to the level of corporate risk disclosure. Risk disclosure is disclosures made by the company with regard to the opportunities or prospects, danger, threat or exposure, which may have an impact on the company, and management opportunities, prospects, dangers, threats or the exposure. To explain the relationship between variables in this study, use of agency theory and signaling theory. The population of this study are all manufacture companies listed on the Indonesia Stock Exchange period 2015. Total sample of 94 companies was determined by purposive sampling method. Content analysis method used to calculate the risk disclosures by counting the number of sentences that relate to risk category in the annual report. There are seven categories of risk disclosures used in this study, namely a general risk information, accounting policies, financial instruments, derivatives hedging, reserves, financial and other risks and commodity risks. The method used to test the hypothesis is multiple regression analysis.The results show that the category’s mean of risk disclosures sentences in non-financial companies was 39 sentences. The category of risk disclosure that most widely performed by the companies is accounting policy category. The results of hypothesis testing showe that company size, leverage, profitability, liquidity, and complexity affect the level of risk disclosure. While auditor type do not affect the levels of risk disclosure.
PENGARUH KONVERGENSI IFRS DAN CLIENT ATTRIBUTES TERHADAP PENETAPAN BIAYA AUDIT EKSTERNAL Novriany Suhantinar, Tiara; Juliarto, Agung
Diponegoro Journal of Accounting Volume 3, Nomor 4, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

This research aims to test the influence of IFRS convergence and client attributes on the determination of external audit fees. Client Attributes in this research consist of financial distress, type of industry and number of subsidiaries. This research is based on research conducted by Gammal (2012), Kusharyanti (2012), Suharli and Nurlaelah (2008) with modifications on the variables and sample. In addition to client attributes, this research is modified by including  variables of IFRS convergence, financial distress and type of industry.The research used secondary data from the annual reports of all companies listed on the Indonesian Stock Exchange (IDX) from 2010 to 2013. Sampling method used in this study was purposive sampling. A total sample of 131 companies were used in analysis. The data is analyzed using multiple linear regression analysis.The result of this research show that IFRS convergence, type of industry and number of subsidiaries positively affect the determination of external audit fees. This study, however, does not find significant effect of financial distress on the determination of external audit fees.
PENGARUH LANGSUNG DAN TIDAK LANGSUNG HUMAN CAPITAL TERHADAP NILAI PERUSAHAAN ( Studi Empiris terhadap Perusahaan Perbankan yang tercatat di Bursa Efek Indonesia periode 2010-2012 ) Tresnasari, Fauzia; Juliarto, Agung
Diponegoro Journal of Accounting Volume 3, Nomor 2, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this study is to examine fundamental accounting variables and the role played by the components of intellectual capital including interaction between the components of intellectual capital in creating firm value. Fundamental accounting variables proxied by Book Value per Share (BVPS) and Earning per Share (EPS), while intellectual capital components as measured by Value Added Intellectual Coefficient (VAIC) consist of Capital Employed Efficiency (CEE), Human Capital Efficiency (HCE), and Structural Capital Efficiency (SCE). In addition, this research uses multiplication between HCE and SCE as an interaction variable. Research sample comprised all firms listed on  Indonesia Stock Exchange in the banking sector for the period 2010-2012. Sampling method used in this study was purposive sampling to obtain 84 observations for analysis. This study utilized Ordinary Least Square (OLS) regression as a main analysis technique. Findings confirm the existence of a positive relationship between fundamental accounting variables i.e. BVPS & EPS, and  firm value. Out of three components VAIC, only CEE shows positive relationship with firm value. The two components of IC, namely HCE and SCE, show a significant positive influence on firm value when these two variables interact. It indicates an indirect relationship between HC and firm value.
THE EFFECT OF COMPANIES’ ETHICAL COMMITMENTS ON FINANCIAL PERFORMANCE : THE MODERATING EFFECT OF OWNERSHIP STRUCTURE Zahrina Ghassani Amalina; Agung Juliarto
Diponegoro Journal of Accounting Volume 10, Nomor 1, Tahun 2021
Publisher : Diponegoro Journal of Accounting

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Abstract

Business ethics began to receive special attention in 2001 after the emergence of the Enron case scandal, where there was a ethic violation . The percentage of corruption cases continues to increase every year until 2020. There is also a corruption case at PT Asuransi Jiwasraya resulting in huge state losses alleged corruption case. Corruption, bribery, and money laundering is unethical behavior. The application of corporate ethic commitment such as company values, code of ethics, whistleblowing policies, and ethics committe are expected to affect company financial performance. In addition, shareholders one of the parties that haves important roles and are affected by the company's performance. So this research is conducted to investigate the effect of ethical commitment on financial performance measured using Return on Asset (ROA), and the moderating effect of ownership structure.The population in this study consisted of all sectors of listed companies on the main board of the Indonesian stock exchange 2018-2019. The sample was companies included in SWA 100 Best Wealth Creators category resulting in 68 observations for analysis. This study used Ethical Commitment Item (ECI) to measure companies’ ethical commitment and moderated regression analysis for hypothesis testing.The results of this study indicate that disclosure of company ethical commitment  has a significant effect on financial performance measured by using ROA. Furthemore, the public ownership does not moderate the relationship between ethical commitment on financial performance measured by using ROA.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN RISIKO PERUSAHAAN Mutiara Puspawardani; Agung Juliarto
Diponegoro Journal of Accounting Volume 8, Nomor 4, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

This research aims to get emprical evidence about the factors influencing risk disclosure in example, firm size, industry type, leverage degree,board size and board independent. Agency theory is used to explain the relationship among variables. This research uses purposive sampling in carry out sample selection. There are 188 non-finances firms which is listed in Indeks Kompas 100 in the period 2015-2017is become sample in this research. Risk disclosure in this research was obtained by using content analysis based on the identification of sentence  of risk disclosure in the annual report. Statistical method  used for hypothesis testing was multiple linear regression. This research finds that firm size, leverage degree, board size and board independent have positive association  with firm  risk disclosure, whereas industry type does not have significant influence on risk disclosure. However these factors simultaneously influence risk disclosure.
THE INFLUENCE OF BOARD INTERLOCKING ON FIRM PERFORMANCE WITH FOREIGN OWNERSHIP AS A MODERATING VARIABLE (Evidence from LQ 45 Companies for The Period 2015-2018) Ayu Isnaeni; Agung Juliarto
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 influence of board interlocking on firm performance, with foreign ownership as moderating variable. The dependent variable of the study is firm performance (Return On Asset), whereas board interlocking as the independent variable moderated by the foreign ownership variable. The control variables of the study are ownership concentration, institutional ownership, board size, board independence, firm size, firm age and financial leverage. This research used the companies sample that listed in LQ-45 in Indonesia Stock Exchange on 2015-2018 period. This study is a quantitative study using secondary data in the form of annual reports 20 companies for 4 years (80 observations). The sampling method used in the study is purposive sampling. The hypotheses testing used moderated regression analysis with the help of SPSS version 24 software. These results are accordance with Resource Based Theory and Resource Dependence Theory which indicate that board interlocking has a positive effect on firm performance.; However, foreign ownership does not moderate the effect of board interlocking on firm performance.
PENGARUH UKURAN PERUSAHAAN, TIPE INDUSTRI, PROFITABILITAS, LEVERAGE, DAN KINERJA LINKGUNGAN TERHADAP ENVIRONMENTAL DISCLOSURE (Studi Empiris Pada Perusahaan yang Terdaftar di BEI dan Menjadi Peserta PROPER Tahun 2011-2013) Dicko Eka Bimantara Nugraha; Agung Juliarto
Diponegoro Journal of Accounting Volume 4, Nomor 4, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

The objective of this research is to analyze the influence of firm size, industry type, profitability, leverage, and enviromental performance on the level of Environmental Disclosure. Measurement of  Environmental Disclosure utilizes scorecard based on Global Reporting Initiative (GRI). There are 45 items to detect  Environmental Disclosure. This research refers to research conducted by Van De Burgwal and Vieira (2014) with some modification. Population of this research were non financial companies that listed in Indonesian Stock Exchange (IDX) during 2011-2013. Data were collected by using purposive sampling method with criteria company participanting in PROPER. A total data of 105 observations were analyzed. Multiple linear regression analysis was used as a main analysis tool. The results of this research show that firm size, industry type, and environmental performance significantly influence the level of Environmental Disclosure. Whereas, profitability and leverage have no significant effects on the level of Environmental Disclosure.
Co-Authors Afanin Nadia Rachmazada Alvin Kautsar Pinandhito Ananda Debby Pratami Ardian Setianto, Ardian Aryandi Akbar Aryani, Fransisca Ayudya Ayu Isnaeni Bagus Setia Aji Bangkit Sasongko Cintantya Wasistha Patralalita Daffa Faqih Saputra Debra Yulita Perwira Diah Riskanah Dicko Eka Bimantara Nugraha Dinda Permata Ditama, Anhar Elfita Rahmantika Farid Muhammad Kifli Fauzia Febrianti Fauzia Tresnasari Fitri Hidayatun Frank Gruben Galang Firman Maulana Gisilowati Dian Purnamasari Hiro Supranoto Indah Solagracia Arie Tiranda Isna Rahmawati, Isna Kurnia Putri Hidayaningtyas Kurnia Tri Widayanti Latifah Yunifa Lestari, Nopi Puji Lia Magfiroh Meita Putri Anggi Asari Missy Herlina Muhammad Adhi Perdana, Muhammad Muhammad Akbar Muhammad Faisal Akbar Ibrahimy Mutiara Puspawardani Nathania, Jennifer Naufal Rheza Pratama Novtiani, Rozida Nur Annisa Sekaranti Nurfitriani, Ade Febry Pinandito, Dzulfikar Satria Prapanca Robiyan Pambudi Raharja Raharja Rahmawati, Aisya Maulida Rahmawati, Annisa Pratiwi Ringgonandyo Isnubroto Rizal Noviananda Rizal Pramudiarta Rizqa Tri Wulandari Robby Heryanto Rozida Novtiani Samuel Samuel Sigit Nugroho Sri Aida Fitriani Teguh Prawibowo Tiara Novriany Suhantinar, Tiara Windy Maharani Yunifa, Latifah Zahrina Ghassani Amalina