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Rahardja Rahardja
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Economics, Econometrics & Finance

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Pengaruh Audit Lag, Rasio Leverage, Rasio Arus Kas, Opini Audit Tahun Sebelumnya dan Financial Distress Terhadap Penerimaan Opini Going Concern (Studi pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2009-2012) Safira Pramestri Ibrahim; Rahardja Rahardja
Diponegoro Journal of Accounting Volume 3, Nomor 3, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to analyze and provide empirical evidence of the influence of audit lag, leverage ratio, operating cash flow, audit opinion prior, and investment to the acceptance of going concern opinion by auditor. Hypothesis (1) audit lag positively affect to the acceptance of going concern opinion, (2) leverage ratio positively affect to the acceptance of going concern opinion, (3) cash flow ratio negatively affect to the acceptance of going concern opinion, (4) prior year audit opinion positively affect to the acceptance of going concern opinion, and (5) financial distress negatively affect to the acceptance of going concern opinion. The reasearch used 122 manufacturing companies listed on Bursa Efek Indonesia (BEI) from 2009-2012. Samples were selected using purposuve sampling method. Data were analyzed by logistic regression analysis.The result shows that the operating cash flow, audit lag, and cash flow ratio don’t have effect to the acceptance of going concern opinion. While prior year audit opinion and financial distress affect to the acceptance of going concern opinion.
PENGARUH PROFITABIITAS, UMUR PERUSAHAN, TIPE PERUSAHAAN DAN KEPMILIKAN MANAJEMEN TERHADAP PENGUNGKAPAN SOSIAL BERDASAR ISO 26000 (Studi Empiris pada Perusahaan Pertambangan dan Keuangan yang Terdaftar di BEI Tahun 2011-2012) Temmy Deny Saputro; Rahardja Rahardja
Diponegoro Journal of Accounting Volume 3, Nomor 1, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

ISO 26000 is an international standard that gives a direction on disclosure of corporate social performance. ISO 26000 release in 2010, one year later Indonesia has begun to try to apply the international standards. There are 37 items disclosure of 7 core subjects of ISO 26000. This study aimed to investigate the influence of profitability,company age, type of company, and management ownershipon disclosure of corporate social performance based on ISO 26000. Data collection using purposive sampling method Chosen As many as 30 mining companies and 30 financial companies used as a sample. Methods of analysis of this study using multiple regression analysis. The results of this study indicate that the variables that affect the disclosure of corporate sosial performanceis age company. While the variables that do not affect the disclosure of corporate social performance is profitability, company type and management ownership.
PENGARUH UKURAN DEWAN DIREKSI DAN DEWAN KOMISARIS SERTA UKURAN PERUSAHAAN TERHADAP KINERJA KEUANGAN PERUSAHAAN (Studi Empiris pada Perusahaan Manufaktur Sektor Consumer Good yang Terdaftar di BEI Tahun 2010-2012) Panky Pradana Sukandar; 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 research is to analyze how much influence the board of directors, board of commissioners, as well as the size of the company to the company's financial performance in the consumer goods sector manufacturing companies listed in Indonesia Stock Exchange. The factors examined in this study is the performance of the company as the dependent variable while the size of the board of directors, board size, and the size of the company as an independent variable.The sample consists of 98 companies listed in Indonesia Stock Exchange (IDX) and submit financial reports to Bapepam consistently in the period 2010-2012. The data used in this study are secondary data and selection of samples using purposive sampling method. The analytical tool used is multiple regression analysis to examine the effect of the size of the board of directors, board of commissioners, and the size of the company or the company's financial performance.As the results of the research indicate that the board of commissioners and the size of the company does not have a significant effect on CFROA or financial performance. While the board of directors has a significant influence on CFROA or financial performance.
PENGARUH TEKANAN ANGGARAN WAKTU, TIPE KEPRIBADIAN AUDITOR, INDEPENDENSI KOMPETENSI AUDITOR TERHADAP KUALITAS AUDIT Ausella Jean Fonda; Rahardja Rahardja
Diponegoro Journal of Accounting Volume 3, Nomor 3, 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 time budget in various decision making. In addition, experience, auditor personality type, independence and competence can also improve competencies in decision making. The aim of this research is to test the influence of time budget pressure, auditor personality type, independence and competence 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 ofsurvey with questionnaire. Processing method used is regression analysis. The results showed that the auditor personality type, independence and competence of Auditors significant and positive impact on the quality of audits.
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