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All Journal JURNAL SISTEM INFORMASI BISNIS Diponegoro Journal of Management Diponegoro Journal of Accounting Eduvest - Journal of Universal Studies
Aditya Septiani
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

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ANALISIS PENGARUH MEKANISME CORPORATE GOVERNANCE TERHADAP TINGKAT PENGUNGKAPAN INTERNET CORPORATE REPORTING (Studi Empiris pada Perusahaan Sektor Manufaktur yang Listing di Bursa Efek Indonesia (BEI) pada Tahun 2013) Rahadhian, Aditya; Septiani, Aditya
Diponegoro Journal of Management Volume 3, Nomor 4, Tahun 2014
Publisher : Faculty of Economics and Business Diponegoro University

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Abstract

This study aims to examine influence of corporate governance mechanism to the level of internet corporate reporting disclosure on manufacturer company who listed in Indonesia Stock Exchange in 2013. The dependent variable in this study is the level of internet corporate reporting disclosure measured by total score of 49 items on internet disclosure index, while the independent variable is managerial ownership, public ownership, the number of independent commissioner, audit committee’s meeting frequency, audit committee’s competency and also company size, profitability, liquidity, leverage as control variable.             The data used in this study is a secondary data that collected by using purposive sampling method. Sample of 47 companies from 136 populations from manufacturer companies who listed in Indonesia Stock Exchange in 2013. This study used multiple regression for data analysis.            The results of this study showed that the variable number of independent commissioner positively influence the level of internet corporate reporting disclosure. Other variables such as managerial ownership, public ownership, audit committee’s meeting frequency, and audit committee’s competency influence the level of internet corporate reporting disclosure is not proven. In this research model, shows the independent variable managerial ownership, public ownership, the number of independent commissioner, audit committee’s meeting frequency, audit committee’s competency and also company size, profitability, liquidity, leverage as control variable can only explain the variation in the level of internet corporate reporting disclosure of 26%
ANALISIS PENGARUH STRUKTUR CORPORATE GOVERNANCE TERHADAP TINGKAT KEPATUHAN PENGUNGKAPAN KONVERGENSI IFRS PADA LAPORAN LABA RUGI KOMPREHENSIF Pitasari, Anggita; Septiani, Aditya
Diponegoro Journal of Accounting Volume 3, Nomor 2, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to analyse  how corporate governance structures affect the level of disclosure compliance convergence of IFRS in statements of comprehensive income. This research is the development of a study conducted by Al Akra et al . (2010) and Prawinandi et al . (2012) .Data analysis method used is descriptive analysis method and hypothesis testing . Tests performed using SPSS release 16. Overall sample of 40 service companies used in this study.The results of this study showed that the average level of disclosure compliance convergence of IFRS in statements of comprehensive income is 50.61 %. The results of multiple regression analysis showed that the structure of corporate governance which affect the level of disclosure compliance convergence of IFRS in statements of comprehensive income is the number of audit committee members and the number of audit committee meetings. Meanwhile, a variable number of commissioners, the proportion of independent commissioners, the number of commissioners meeting, leverage, liquidity, and profitability are not significantly influence with the level of disclosure compliance convergence of IFRS in statements of comprehensive income.
ANALISIS FAKTOR-FAKTOR YANG MEMENGARUHI PENGGANTIAN KANTOR AKUNTAN PUBLIK SECARA VOLUNTARY (Studi Empiris pada Perusahaan Keuangan yang terdaftar di BEI) Firyana, Rachma Aulia; Septiani, Aditya
Diponegoro Journal of Accounting Volume 3, Nomor 2, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

Auditor independence issue often triggers debate regarding auditor rotation. This  auditor  rotation  is  related  with  company  action  to  do  auditor switching. This  research  aims  to  know  empirical  evidence  as  for  factors  influencing auditor  switching  on  the financial firm  listed  in  Indonesia  Stock  Exchange. The factors to be analysed in this research are management  change,  financial  distress, client size,  firm size, and percentage of ROA changes. The data being  used  is  from financial company  which  is  listed  in “Bursa Efek Indonesia” (BEI) in 2007-2012 period. Data collecting method which used in this research is method purposive sampling, that based on criteria which has been determined before. Based on the method purposive sampling, research sample total is 115 companies. By using logistic regression,  this  research  tried  to  test  effect  of  management  changes, financial  distress, client size, firm size, and percentage of ROA changes towards Auditor Switching.  Result of this research indicates that variable having which significantly effect the voluntary auditor switching are management  change,  firm size, and percentage of ROA changes. On the other hand, other variables like financial  distress and  client size do not have significant effect on company decision to do voluntary auditor switching. 
PENGARUH INTERLOCK DEWAN DIREKSI DAN INTERLOCK AUDITOR EKSTERNAL TERHADAP PENGUNGKAPAN SUKARELA PADA LAPORAN TAHUNAN Ahmad, Nadya Zulfa; Septiani, Aditya
Diponegoro Journal of Accounting Volume 6, Nomor 4, Tahun 2017
Publisher : Diponegoro Journal of Accounting

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Abstract

The focus of this study is to examine the effect of board interlock and external auditor towards voluntary disclosure on the annual reports of interrelated firm. Board interlock is a condition where the board directors occupy the same position in other firm. External auditor interlock only occurs if external auditor works in several firms. Voluntary disclosure is a firm’s voluntary information that could help the investors to make a decision.The study population is a non-financial company that is listed on the 2015 period IDX. The type of data is a secunder data from annual report. The total of sample is 48 non-financial firms that use the purposive sampling method. The data analysis used double analysis regression.The results show how board interlock positevely influences the voluntary disclosure on the focal firm. However, external auditor interlock does not influence voluntary disclosure of related companies.
PENGARUH CORPORATE GOVERNANCE TERHADAP INVESTASI RESEARCH & DEVELOPMENT PADA PERUSAHAAN FARMASI DI INDONESIA Cahyo Utomo, Ulul Albab; Septiani, Aditya
Diponegoro Journal of Accounting Volume 6, Nomor 3, Tahun 2017
Publisher : Diponegoro Journal of Accounting

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Abstract

Deciding the investment scale of a company's Research & Development is a strategic investment decision related to creating long-term value of the company and it is a very important decision because it has a certain level of risk and the cost is not small. Corporate governance of a company differs according to the ownership structure of each company, and corporate governance will affect the company's decision-making. The purpose of this study is to examine the effect of corporate governance structure, namely majority shareholder, board of directors, and independent commissioner to investment research & development at pharmaceutical company listed in Indonesian Stock Exchange period 2008 to 2015.The population of this study is a pharmaceutical company listed on the Indonesia Stock Exchange. The number of pharmaceutical companies listed during the period 2008 to 2015 is as many as 10 companies. By using purposive sampling, obtained a sample of 4 companies. Data analysis technique used in this research is multiple linear regression analysis.The results in this study indicate that majority shareholders have negatively insignificant influence on research & development investment. Meanwhile, the board of directors has a significant negative impact on investment research & development. And the independent commissioners has an insignificant positive effect on investment & development investment.
PENGARUH KUANTITAS DAN KUALITAS SUSTAINABILITY DISCLOSURE TERHADAP INNATE DAN DISCRETIONARY EARNINGS QUALITY Kristia, Elsa; Septiani, Aditya
Diponegoro Journal of Accounting Volume 8, Nomor 3, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this study is to examine the effect of quantity and quality of sustainability disclosure on innate and discretionary earnings quality. The sustainability disclosure quantity is measured using the GRI G4 index, while the quality of sustainability disclosure is measured based on the report form, the adherence level and external statements. Innate and discretionary earnings quality as the dependent variable are measured using a modified Jones Model. The control variables used in this study are return on assets, leverage, net operating assets, and operating cycle. The research sample consisted of 10 main sector companies, namely the agriculture and mining sub-sectors, which are listed in the Indonesia Stock Exchange in 2014-2016. The sampling method used is purposive sampling. The analysis technique in this study is multiple linear regression analysis. The findings show that sustainability disclosure quantity has a significant positive effect on innate earnings quality and does not have a significant positive effect on discretionary earnings quality. While the quality of sustainability disclosure has a significant positive effect on both innate earnings quality discretionary earnings quality.
FAKTOR-FAKTOR YANG MEMPENGARUHI PERUSAHAAN MANUFAKTUR TERDAFTAR DI BEI MELAKUKAN PERGANTIAN AUDITOR SECARA VOLUNTARY Pradipta, Randi Pujas; Septiani, Aditya
Diponegoro Journal of Accounting Volume 3, Nomor 3, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

This research aimed to test the influence of audit opinion, changes in management, size of the client, complexity, client firm’s growth on the voluntary auditor switching.  The voluntary auditor switching would perform many problems, because it was happen in out of regulation that has been taken. Data collecting in this research used a purposive sampling of Manufacture Company that was registered on the Indonesia Stock Exchange (BEI) in 2010 until 2012.  This research used 31 manufacture companies that were used as sample firms.  Logistic regression in this research was used to test the hypothesis. The results of this research showed that the independent variables that influenced the voluntary auditor switching was the change in management.  Besides that, the other independent variables that weren’t influence on the voluntary auditor switching were the audit opinion, the size of client, the complexity and the client firm’s growth.
PENGARUH CASH HOLDINGS TERHADAP NILAI PERUSAHAAN Bayu, Albertus; Septiani, Aditya
Diponegoro Journal of Accounting Volume 4, Nomor 4, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

This research investigates the relationship between firm value and cash holdings. Firm value in this research represent the perception of investors about firm profitability which measured by Tobin’s Q and MV/TA. The population in this research includes all manufacture firms listed on the Bursa Efek Indonesia (BEI) over the period 2011- 2013. The samples conducted by purposive sampling method. Total 75 firms is obtained. Data are analyzed by data panel regression technique. Result shows that manufacture firm in Indonesia doesn’t apply optimal cash holdings. This research support the pecking order theory that report there is no optimal cash holdings. Firm’s cash holdings in the end of period would just be the residual of firm operating activities.
ANALISIS PENGARUH IMPLEMENTASI ENTERPRISE RISK MANAGEMENT TERHADAP KINERJA DAN NILAI PERUSAHAAN Dinoyu, Muhammad Faiq; Septiani, Aditya
Diponegoro Journal of Accounting Volume 9, Nomor 4, Tahun 2020
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the extent of implementation of enterprise risk management (ERM) has an effect on firm performance and firm value. To measure the level of ERM implementation, the study used six components that were sourced from governance and firm operating activities. This study also used board of commissioners, the percentage of independent commissioners, firm size, leverage, return on equity (ROE), and industry classification as control variables.            The population in this study consists of all public companies in the manufacturing sector listed on the Indonesia Stock Exchange from 2016 to 2018. Sampling of companies was using the purposive sampling method with a total of 103 companies used as samples in this study.            This study uses multiple linear regression analysis and robust regression for hypothesis testing. The results of this study indicate that the implementation of enterprise risk management (ERM) has a positive effect on improving firm performance and firm value as measured using return on assets (ROA) and Tobin's Q.
ANALISIS PENGUNGKAPAN INDIKATOR KINERJA DALAM SUSTAINABILITY REPORTING PERUSAHAAN PERTAMBANGAN BESAR DI INDONESIA Ananda Nichola; Aditya Septiani
Diponegoro Journal of Accounting Volume 8, Nomor 2, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this study is; first, to analyze the disclosure’s level of performance indicators in sustainability reporting of large mining companies in Indonesia. Second, to find out whether the disclosure of performance indicators is already in accordance with the Global Reporting Initiative (GRI) G4 guidelines.This study used secondary data from sustainability disclosure database and each of company’s website. Content analysis method is used to analyze 21 sustainability reports of seven large mining companies in Indonesia during 2014-2016.This study finds that; first, the disclosure’s level of performance indicators in the sustainability reports has been quite high because there are four companies that have a disclosure percentage of >50% during the 2014-2016 period. Second, the disclosure’s level of performance indicators in the sustainability reports is sufficient in accordance with the GRI G4 guidelines. However, there are still some categories that are slightly disclosed (<50%) and need to be improved. Meanwhile, the development of performance indicators disclosure is fluctuating from 2014-2016.
Co-Authors Aditya Rahadhian Aditya Rahadhian, Aditya Ahmad, Nadya Zulfa Albertus Bayu, Albertus Alifia Octa Putri Hermawan Alisya Misitama Sakti Amelia Kristina Lumban Toruan Amita Suryaningsih Ananda Nichola Andrian Budi Prasetyo Anggita Pitasari Argita Rizky Oktavia Arjuna Axellaudi S.R Aulia Rahma Adissa Cahyo Utomo, Ulul Albab Dessy Natalia Tambunan Dinoyu, Muhammad Faiq Elfride Hanum Simanjuntak Elsa Dwi Safitri Ester Sriulina Tarigan Fahmi Fajrianto Faishal Irza Maulida Fella Novita Ariyanti Ika Pratiwi Inovesia Munthe Jessica Rissa Catherine Juwita Puspitandari Kristia, Elsa Muchamad Syafruddin Munika Murthin Mutia Rahmania Mutiara Tresna Parasetya Novensya Dwi Panggau Rachma Aulia Firyana Rahmah Aulia Haryani Randi Pujas Pradipta Rizal Restu Wicaksono Rr. Naidia Astrinita Wulandari Rudolf Josua Shofia Nur Mumtahanah Silvia Amalia Siti Raudatul Jannah Sri Candra Asih Stevanus Tri Anggoro Tukma Ida Putri Harahap Utami, N U Valentino Ardian Perdana Wahyu Sulistyawan Wenny Adelia Agasi