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Rahardja Rahardja
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ANALISIS FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP PEMILIHAN METODE PENILAIAN PERSEDIAAN (Studi Kasus Pada Perusahaan Dagang Dan Manufaktur Yang Terdaftar Di BEI Tahun 2008-2012) Brian Syailendra; Rahardja Rahardja
Diponegoro Journal of Accounting Volume 3, Nomor 2, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

The research aims to analyze the selection that influence a company's decision to use the methods of inventory valuation in its financial statements. The research examines five independent variables were it tested, inventory variability, company size, inventory intensity, ownership structure, and Accounting earnings variability. While the dependent variable, namely the FIFO method of inventory valuation and Average.The population in this research is a trading and manufacturing company listed on the Indonesian stock exchange years between 2008-2012. The selected sample is a company that consistently over the period of observation using only one method of inventory valuation. This research uses  non-random purposive sampling method to determine the sample. Data analysis was performed using SPSS version 17Results of the research are: (1) inventory variability significantly influence the selection of inventory valuation methods, (2) the amount of the company significantly influence the selection of inventory valuation methods, (3) the intensity had no effect on the selection of supplies inventory valuation method, (4 ) ownership structure significantly influence the selection of inventory valuation methods, (5) accounting earnings variability has no effect on the selection method of inventory valuation. 
PENGARUH GOOD CORPORATE GOVERNANCE DAN UKURAN PERUSAHAAN TERHADAP KINERJA PERUSAHAAN (Studi empiris pada perusahaan yang terdaftar di BEI 2010) Iqbal Bukhori; Rahardja Rahardja
Diponegoro Journal of Accounting Volume 1, Nomor 1, Tahun 2012
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examines the effect of good corporate governance and the company size to companiesperformance  in Indonesia. The factors tested in this study is the size of the board of directors and the size of the board commissioner as aninternal mechanisms of corporate governance and company size. Corporate performance is measured by CFROA. Data collection using random sampling method to the companies listed in Indonesia Stock Exchange in 2010. There was 160 companies used as sampel. The method of analysis of this study used  multiple regression. These results of the study  indicates that there is no significant effect between internal mechanisms of corporate governance to company performance. Similarly, no significant effect of firm size on corporate performance. This means that the internal mechanisms of corporate governance and firm size had no effect on corporate performance
PENGARUH GOOD CORPORATE GOVERNANCE DAN KINERJA LINGKUNGAN TERHADAP PENGUNGKAPAN LINGKUNGAN (Studi Empiris pada Perusahaan Manufaktur dan Tambang yang Terdaftar pada Bursa Efek Indonesia (BEI) dan Termasuk dalam PROPER Tahun 2009-2011) Agny Gallus Pratama; Rahardja Rahardja
Diponegoro Journal of Accounting Volume 2, Nomor 3, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

The research was conducted on mining and manufacturing companies to determine the effect of GCG (Good Corporate Governance) that was proxied by (the proportion of independent board, board size, number of board meetings, and the size of the audit committee) and the environmental perfomance against corporate environmental disclosure. Issuance of PP No. 47 Tahun 2012 tentang  "TanggungJawabSosialdanLingkungan" which is the implementing regulations of UU No. 40 Tahun 2007 on "Perseroan Terbatas" Bab V, pasal 74 makes the company must take responsibility for its activities in the social and environmental fields and must be contained in the annual report company. Long period of publication time of PP (5 years) become a question whether the company conducts environmental disclosure eventhough still voluntary. The factors that make a company willing to express their environment disclosure is good corporate governance (GCG) and environmental performance. In the GCG, the principle of accountability, responsibility, and transparability of a company become a reason for company todoenvironemtal disclosure. Beside that, the company's environmental performance is also good reason whether the company will do environmental disclosure. To facilitate assessing how well the quality of environmental disclosure, standard of Global Reporting Index (GRI) 3.1 that was commonly used by companies in Indonesia was used.The population of this study is manufacturing and miningl companies listed in Indonesian Stock Exchange (IDX) and including PROPER in 2009-2011.The total study observations was 85. Sampling technique using purposive sampling method.Techniques of data analysis done by hypothesis testing using multiple linear regression method.Results of this study showed that the proportion of independent board, board size,  and the size of the audit committee no significant effect on environmental disclosure. Meanwhile,there are significant effect on the environmental performance andboard meetings to environmental disclosure.
PENGARUH CORPORATE GOVERNANCE TERHADAP PRAKTIK MANAJEMEN LABA (Studi pada Perusahaan Manufaktur yang Terdaftar di BEI pada Tahun 2010-2012) Annastacya Maria Bonita; Rahardja Rahardja
Diponegoro Journal of Accounting Volume 3, Nomor 3, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this study was to examine the effect of corporate governance on the earnings management.  Indicators used to measure corporate governance mechanisms in this study is the managerial ownership,institusional ownership, audit quality, and meeting frequency of audit comittee. While, earning management as the dependent variable was measured using a cash flow statement approach. This study uses secondary data with entire population of manufacturing companies listed in the Indonesia Stock Exchange (BEI) in 2010-2012.  The method used to determine the sample using purposive sampling.  The analytical method used is multiple linear regression, regression testing prior to first tested the classical assumptions.The results of hypothesis testing showed that the managerial ownership did not significantly affect earnings management  .Other result, institusional ownership and audit quality showed  negatively affects the earning management. While, the frequency of meetings of audit comittee showwed positively effect on earnings management. 
PENGARUH UKURAN DEWAN KOMISARIS DAN PROPORSI KOMISARIS INDEPENDEN TERHADAP KINERJA KEUANGAN DENGAN MANAJEMEN LABA SEBAGAI VARIABEL INTERVENING Akhmad Afnan; Rahardja Rahardja
Diponegoro Journal of Accounting Volume 3, Nomor 3, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

Agency conflicts can create earnings management that will ultimately lead to poor quality of corporate earnings. It can be seen from the many cases of corporate accounting reporting scandals that occurred in Indonesia. The objective of this study is to test the effect of corporate governance on earnings management and its influence on financial performance. The population in this study is all the companies in the manufacturing sector on the Indonesia Stock Exchange, with the financial statements from 2010 to 2012. This study is a quantitative study using multiple regression analysis and simple regression. Multiple regression analysis is used to test the effect of corporate governance of earnings management, while the simple regression is used to test the effect of earnings management on financial performance. This study used Modified Jones, which is a program used to analyze earnings management. The results showed that board of director have a positive impact on earnings management, while the proportion of independent board and board of comissioner showed no significant effect on earnings management. Related to the performance of the company, based on the analysis conducted it could be concluded that the effect of earnings management on the performance of the financial, such as a significant positive effect increasing earnings management. 
PENGARUH ETIKA AUDITOR, PENGALAMAN AUDITOR, FEE AUDIT, DAN MOTIVASI AUDITOR TERHADAP KUALITAS AUDIT (Studi pada Auditor KAP di Semarang) Andreani Hanjani; Rahardja Rahardja
Diponegoro Journal of Accounting Volume 3, Nomor 2, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

In the era of globalization today, the demands of society towards a quality auditor has increased over time. Auditors must consider ethical profession in various decision making. In addition, experience, audit fee, and motivation can also improve competencies in decision making. The aim of this research is to test the influence of ethics the auditors, the experience of auditors, audit fees and motivation audit the auditors against the quality of an audit. The population of this research are all an auditor who work in the office of the public accountant in the city of Semarang. Sampling method used is convenience sampling. The Data used in this research is the primary data, that is done using the method of survey with questionnaire. Processing method used is multiple regression analysis. The results showed that the ethics of the auditor, the audit fee, auditor experience and motivation of Auditors significant and positive impact on the quality of audits.
ANALISIS PENGARUH CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN Ramadhan Sukma Perdana; Rahardja Rahardja
Diponegoro Journal of Accounting Volume 3, Nomor 3, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

Financial crisis in many countries as a result of weak good corporate governance practices, have focused  attention  on  the  importance  of  good  corporate  governance. Application of corporate  governance  by  companies  with  the  objective  of creating management good  management  and  accountability  for  the  company's credibility that is expected to enhance firm value. This study aimed to analyze the effect of  the application of mechanism corporate governance on firm value. The population of this study is banking companies listed in Indonesian Stock Exchange (IDX) in 2010-2012. The total study observations was 78. Results of this study showed that institutional ownership no significant effect to firm value. Second, audit committee no significant effect to firm value. Third, external auditor no significant effect to firm value. Meanwhile, there are significant effect on managerial ownership and the proportion of independent board to firm value.
PENGARUH WORKING CAPITAL TURNOVER, LONG TERM DEBT-TO-EQUITY RATIO, DAN RETURN ON EQUITY TERHADAP RETURN SAHAM (Studi Empiris pada Perusahaan-Perusahaan LQ45 Nonkeuangan Tahun 2010 - 2012) Riswandha Adi Wibowo; Rahardja Rahardja
Diponegoro Journal of Accounting Volume 3, Nomor 3, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

This research was performed to examine the effect of working capital turnover, long term debt-to-equity ratio and return on equity on the stock return by nonfinancial companies listed in LQ45 index during 2010 – 2012. Independent variables in this study are working capital turnover, long term debt-to-equity ratio, and return on equity. Working capital turnover was measured by dividing companies’ net income with working capital. Long term debt-to equity ratio was measured by dividing companies’ long term liabilities with stockholders’ equity. Return on equity was measured by dividing companies’ profit after tax with stockholders’ equity. While the dependent variable in this study is stock return.The results of multple regression analysis showed that the usage of working capital turnover, long term debt-to-equity ratio and return on equity altogether had no significant impact on stock return. The partial t tests were resulted in negative nonsignificant effect of working capital turnover on stock effect, positive nonsignificant effect of return on equity on stock return, and nonsignificant negative effect of long term debt-to-equity ratio on stock return. 
PENGARUH MEKANISME CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA DAN PENGARUHNYA TERHADAP KINERJA PERUSAHAAN (Studi Empiris pada Perusahaan Manufaktur di BEI) Muchamad Danu Setiyanto Setiyanto; Rahardja Rahardja
Diponegoro Journal of Accounting Volume 1, Nomor 1, Tahun 2012
Publisher : Diponegoro Journal of Accounting

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Abstract

Agency conflicts that occur and the managers who misused skills can create earnings management that will ultimately lead to poor quality of corporate earnings. It can be seen from the many cases of corporate accounting reporting scandals that occurred in Indonesia. The objective of this study is to test the effect of corporate governance mechanisms on earnings management and its influence on corporate performance. The population in this study is all the companies in the Manufacturing sector registered a positive return on the Indonesia Stock Exchange, with the financial statements from 2008 to 2010. This study is a quantitative study using multiple regression analysis and simple regression, because this study is a replication of a composite type of research. Multiple regression analysis is used to test the effect of corporate governance mechanisms (skills of managers, the proportion of independent board, audit committees, and institutional ownership) of earnings management, while the simple regression is used to test the effect of earnings management on corporate performance. This study used DEA program, which is a program used to analyze the skills of managers through efficiency approach. The results showed that the skills of managers, the proportion of independent board and audit committee have a negative impact on earnings management, while the ownership of the results showed no significant constitutional, in other words had no effect on earnings management. Related to the performance of the company, based on the analysis conducted it could be concluded that the effect of earnings management on the performance of the company, such as a significant negative effect increasing earnings management, the lower the performance of the company.
PENGARUH UKURAN KOPERASI DAN JENIS KOPERASI TERHADAP KUALITAS SISTEM PENGENDALIAN INTERN (Studi Kasus pada Koperasi di Semarang) Novrina Hasmawati; Rahardja Rahardja
Diponegoro Journal of Accounting Volume 1, Nomor 1, Tahun 2012
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this research  was to determine whether the sizes of cooperative and cooperative types affect to the quality of the internal control system of cooperatives. This research  used  the cooperative sizes and the  types of cooperative as independent variables and the quality of the internal control system as the dependent variable. Cooperative sizes were seen from the number of turnover per year owned. Based on the turnover, the sizes of the cooperative were  divided into: the large cooperative,  the medium cooperative, and the small cooperative. While the types of cooperative were distinguished based on the common activities and economic interests, so that cooperatives can be divided into three types, namely; cooperative employee, savings and loan cooperative, and departemen of cooperative effort. The population of  this research  were  all the cooperatives that located in the Semarang City. The sample of  this research were 91 cooperatives using random sampling method. Hypothesis testing performed by descriptive statistical analysis. Statistical test results showed that the sizes of the cooperative took effect to the quality of internal control systems and the corporative types didn’t take effect to the quality of internal control systems . Testing of internal control system based on the size of cooperatives obtained chi-square  value 0,573 with a significance of 0,751 (above 0.05) it can be concluded that there was difference in the quality, between the cooperative system of internal control large, medium, and small. Testing for the internal control system based on the types of cooperatives obtained with a significance value of 60,084  chi-square 0.00 (under  0.05)and it can be  concluded that there was no difference in the quality of internal control system as seen from the types of cooperative.
Co-Authors Agny Gallus Pratama Akhmad Afnan Andreani Hanjani Annastacya Maria Bonita Ausella Jean Fonda Brian Syailendra Iqbal Bukhori Muchamad Danu Setiyanto Setiyanto Novrina Hasmawati Panky Pradana Sukandar Ramadhan Sukma Perdana Riswandha Adi Wibowo Safira Pramestri Ibrahim Temmy Deny Saputro