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All Journal JURNAL AKUNTANSI DAN AUDITING Diponegoro Journal of Accounting Jurnal Keuangan dan Perbankan Jurnal Akuntansi dan Perpajakan Jurnal RAK (Riset Akuntansi Keuangan) Fokus Ekonomi Jurnal AKSI (Akuntansi dan Sistem Informasi) Jurnal RAK (Riset Akuntansi Keuangan)
Herry Laksito
DepartemenAkuntansi Fakultas Ekonomika Dan Bisnis Universitas Diponegoro
Computer Science & IT Economics, Econometrics & Finance

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PENGARUH TIME BUDGET PRESSURE TERHADAP KUALITAS AUDIT DAN BUDAYA ETIS SEBAGAI VARIABEL MEDIATOR Valentina Elizabeth; Herry Laksito
Diponegoro Journal of Accounting Volume 6, Nomor 3, Tahun 2017
Publisher : Diponegoro Journal of Accounting

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Abstract

The goal of this research is to test how time budget pressure affect audit quality by ethical culture and also to test how ethical culture mediate time budget pressure on audit quality. This research uses primary data collected by using questionnaire that shared for auditor in Jakarta. Seventy five samples are used in this research. Data analyzed with the quality data test, classic assumption test and hypothesis testing tools that are used in this research is multiple linear regression, path analysis. From the regression, there are some findings: (1) time budget pressure does have negative impact to the audit quality; (2) time budget pressure does have negative impact to the ethical culture; (3) The ethical culture is found to have positive impact to the audit quality. From these results can be concluded that ethical culture mediates the indirect relationship between time budget pressure on audit quality.
PENGARUH ROTASI KANTOR AKUNTAN PUBLIK DAN PENGENDALIAN INTERNAL TERHADAP FEE AUDIT DI INDONESIA DAN MALAYSIA (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia dan Bursa Malaysia Tahun 2017-2019) Ninda Argita Oksaviani; Herry Laksito
Diponegoro Journal of Accounting Volume 10, Nomor 4, Tahun 2021
Publisher : Diponegoro Journal of Accounting

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Abstract

The aim of this study is to examine the effects of audit firm rotation and internal control on audit fees in Indonesia and Malaysia. The independent variables that used in this study are audit firm rotation and internal control, while the dependent variable is audit fees. This study also used firm size, ROA, leverage, growth of revenue, loss for the year, and audit firm size as control variables. The population in this study consists of all manufacturing companies in Indonesia Stock Exchange (IDX) and Kuala Lumpur Stock Exchange (KLSE) for the period 2017-2019. Total sample of this study are 108 companies in IDX and 123 companies in KLSE. Hypotheses testing in this study uses multiple regression analysis. Statistical technique used in this study is panel data. The result of this study indicate that audit firm rotation and internal control have a significant effect on audit fees in Indonesia and Malaysia. Welch-Satterthwaite test indicates that there is difference of audit firm rotation on audit fees between Indonesia and Malaysia and there is no differences of internal control on audit fees between Indonesia and Malaysia.
ANALISIS HUBUNGAN AUDITOR-KLIEN : FAKTOR-FAKTOR YANG MEMPENGARUHI AUDITOR SWITCHING Silvya Ayu Putri Pradita; Herry Laksito
Diponegoro Journal of Accounting Volume 4, Nomor 2, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

The  financial  statements  are  the  responsibility  of  the  form to  the  principal  agent  in accordance with agency theory. To avoid the presence of information asymmetry between the two sides, a solution that can be traveled is doing an engagement with the auditor. A long period of the audit tenure between the auditor and the client has an impact on auditor independence. One suggestion to remain independent is the auditor rotation . Past research on auditor switching showed different results. The purpose of this study is to examine the factors that affect the auditor switching using empirical studies on companies listed in Indonesia Stock Exchange in 2011-2013.This study used secondary data from the financial statements of 30 companies manufacturing in Indonesia Stock Exchange website during 2011-2013. Data were analyzed using logistic regression with the company's financial condition, audit opinion and the client size audit opinion as independent variables, as well as switching auditors as the dependent variable.The test results of the research hypothesis indicates that the audit opinion negatively affect the auditor switching. While the company's financial condition and client size does not significantly affect the auditor switching.
ANALISIS PENGARUH STRUKTUR KEPEMILIKAN PERUSAHAAN TERHADAP BIAYA AUDIT Benna Andriyani; Herry Laksito
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 observe the relationship between the ownership structure of the company, namely managerial ownership, foreign ownership, and government ownership as an independent variables to the audit fee agreed by the external auditor. Furthermore, the audit fee illustrate how the client's internal control level was going and the agency conflict that may occur.The type of data used in this study is secondary data and involves 173 public companies in Indonesia. The sampling method in this research uses purposive sampling technique for the company that has been listed in Indonesia Stock Exchange which publishes annual report in 2015 and discloses voluntary information about audit fee and the composition of share ownership of company. The analysis technique used is multiple linear regression analysis with OLS model.This study uses agency theory to formulate three hypotheses that lead to the results of the analysis. The results showed a significant positive effect between the foreign and government ownership structure on the audit fee. While managerial ownership is negatively but not significant.
PENGARUH PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN TERHADAP KEPEMILIKAN INSTITUSIONAL Igmaniar Rakhman; Herry Laksito
Diponegoro Journal of Accounting Volume 6, Nomor 1, Tahun 2017
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the impact of the disclosure of corporate social responsibility (CSRD) to the institutional ownership. This study used secondary data. The population in this study consisted of all manufacturing companies listed in Indonesia Stock Exchange in 2012 - 2015. The sampling method in this research is purposive sampling, and the number of samples in this study were 60 companies. This study used the technique of multiple linear regression analysis. The empirical results of this study show that CSRD, dimensions employee relations and dimension product has a positive and significant effect to institutional ownership. While dimension of community and institutional ownership has not had a significant relationship, and the environmental dimension has a negative and significant relationship with institutional ownership.
PENGARUH FAKTOR INTERNAL DAN EKSTERNAL PERUSAHAAN TERHADAP AUDIT DELAY DAN TIMELINESS Yulintang Kurniawan; Herry Laksito
Diponegoro Journal of Accounting Volume 4, Nomor 1, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this study was to examine the influence of Internal and External Factors on the likelihood of audit delay and timeliness . Indicators used to measure for internal company effect is profitability, solvency, company age, company size then external company effect is going concern audit opinion, audit delay is intervening variable and dependent variable is timeliness. This study uses secondary data to the entire population of companies listed in Indonesia Stock Exchange ( IDX ) 2012-2013. The method used to determine the sample using purposive sampling.Results of hypothesis testing showed that the size commpany, going concern audit opinion and age company have no significant effect on the likelihood of audit delay. While the proportion of independent profitability, reputation public accounting firm, solvency significantly affect the likelihood of audit delay and audit delay significantly affect the likelihood of timeliness.
PENGARUH CSR, UKURAN PERUSAHAAN, LEVERAGE, DAN KEPUTUSAN INVESTASI PADA KINERJA KEUANGAN PERUSAHAAN DAN NILAI PERUSAHAAN Lais Khafa; Herry Laksitoo
Diponegoro Journal of Accounting Volume 4, Nomor 4, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to investigate the influence of Corporate Social Responsibility, firm size,leverage, investment decisions on financial performance, and financial performance on the value of the company.The population in this study is a company listed in Indonesia Stock Exchange in 2012-2013. Sampling was done by purposive sampling. Data analysis with descriptive analysis, the classical assumption test, and multiple regression analysis.Based on the analysis performed, the result that the corporate social reponsibility positiveeffect on firm performance, firm size negatively affect the company's performance, leverage a significant negative effect on the performance of companies, investment decisions positive effect on the company's performance, and the performance of the company a positive effect on firm value.
PENGARUH KARAKTERISTIK AUDITOR TERHADAP KUALITAS AUDIT (Studi Empiris pada Auditor KAP di Kota Semarang) Muhammad Rezky Setiapraptadi; Herry Laksito
Diponegoro Journal of Accounting Volume 8, Nomor 3, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to analyze the effect of auditor characteristics such as experience, competence, responsibility, objectivity, independence, due professional care, and integrity on audit quality. This research was conducted at Public Accounting Firm Auditors who worked in Semarang. Sampling is done by convenience sampling.This study uses primary data obtained from the distribution of questionnaires to Public Accounting Firm Auditors in Semarang. The number of questionnaires used in this study amounted to 42 questionnaires in 10 Public Accounting Firms.Research results show that competency, responsibility, due professional care, and integrity have a positive effect on audit quality. Whereas experience, objectivity and independence have no effect on audit quality.
PENGARUH PERSEPSI KEMUDAHAN, KEBERMANFAATAN DAN KEPUASAN PENGGUNAAN E-FILING TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI (Studi pada KPP Pratama Candisari Semarang) Deviana Wahyu Purwiyanti; Herry Laksito
Diponegoro Journal of Accounting Volume 9, Nomor 2, Tahun 2020
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this study is to examine the impact of perceived ease, usefulness, and satisfaction of e-filing on the compliance of individual taxpayers who are registered at Pratama Candisari Semarang Tax Office. The dependent variable used in this study is personal taxpayers compliance. While the perception of convenience, usefulness, and satisfaction of the use of e-filing is used as an independent variable in this study. The sample in this study consisted of 100 individual taxpayers who were registered at Pratama Candisari Semarang Tax Office. The data used in this study are primary data and sampling using purposive sampling method. The analysis technique used in this study to test the hypothesis is multiple linear regression analysis. Based on the test result in this study indicate that the perception of ease of use of e-filing has a significant positive effect on the compliance of individual taxpayers who are registered at Pratama Candisari Semarang Tax Office. In addition, the perceived usefulness of the use of e-filing also has a significant positive effect on the compliance of individual taxpayers who are registered at Pratama Candisari Semarang Tax Office. The third independent variable is satisfaction of using e-filing also has a significant positive effect of the compliance of individual taxpayers who are registered at Pratama Candisari Semarang Tax Office.
ANALISIS PERSEPSI MAHASISWA AKUNTANSI DALAM MEMILIH KARIR (Studi Empiris Mahasiswa Akuntansi S1 di Perguruan Tinggi di Semarang) Nikho Averus; Herry Laksito
Diponegoro Journal of Accounting Volume 4, Nomor 2, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

This  research  aim  to  identify  the  perception  of  accounting  students  about  the factors which differentiate of career selection as a accountan, public accountants, government accountants, private accountants, teachers accountants and . non-accountants The factors used a variable salary, professional training, professional recognition, social values, work environment, consideration of labor market need, personality and pride.The data was collect from surveyed respondents methods at several campuses in Semarang City ( UNDIP, UNIKA, UNNES, UDINUS,   and  STIE Bank BPD Jateng). Theamount of accounting students were 150 respondents. This research use SPSS version 20 and data analysis by ANOVA and Kruskal Wallis.The result shows that the difference of student’s perception about factors which influencing career choice are financial reward, professional training, professional confession,   social   values,   work   environment,   personality.   Meanwhile  there   is   no differences perception of consideration of labor market need and pride factor among students.
Co-Authors Adinda Rizky Larasati Al Vito, Muhammad Alfiyani Nur Hidayanti Anthusian Indra Kurniawan Apip, Apip Arga Dewangga Arya Nugraha Bella Rinobel Benna Andriyani Bimantara, Theobaldus M Deviana Purwiyanti Deviana Wahyu Purwiyanti Devy Ardianti Diori Novade Dwi Hayu Estrini Edhita, Edelina Edna Efa Setiati Farahdina Eriesta Mauliana Erin Yuliza Anugrah Fachrony Fachrony Galih Alfian Pratama Hizkia Efraldo Saragih Ifvandaru Ramadhan Igmaniar Rakhman Ignatius Alan Yudha Pradana Ilham Naffis Ramadhan Indah Puspita Irin Sukma Hati Kholidin Kholidin Kholidin Kholidin, Kholidin Lais Khafa Laudza Indra Perdana Manggar Wigati Ningsih Margareth A. R. Sihombing Maria Widi Hapsari Moratulus Gregorius Damor Myando Muhamad Reza Mahendra Suhardi Muhammad Daffa Muthi Fadhali Muhammad Fauzan Muhammad Hanif Risnanditya Muhammad Rezky Setiapraptadi Muhammad Tubagus Abbas Nikho Averus Ninda Argita Oksaviani Nugroho Jatmiko Jati Puteri Permata Septyana Fauzi Qorry Eka Pertiwi Rafif Ivan Hartono Ramadhan, Istiqlal Ranisha Putri Pardede Rilo M M, Ricky Rizqi Harry Ramadhan Septia Ismah Hanifa, Septia Silvya Ayu Putri Pradita Sindy Lolita Sinaga Siti Laela Rahayu Sumarsono, Vicky Sutapa Sutapa Syaifurakhman, Baredi Tika Ratna Pratiwi Titania Manik Valentina Elizabeth Vanda Ayu Cahyaningtyas Vebriane Werdaningrum Victoria Jeniffer Raya Winarti Winarti Wuri Ismail Yesi Wulandari Yohanna Bregiba Lolaninta Br Purba Yulintang Kurniawan Yusfendy Tri Andika, Yusfendy Tri