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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 Ilmiah Akuntansi Kesatuan Jurnal RAK (Riset Akuntansi Keuangan) Balance: Journal of Islamic Accounting
Herry Laksito
DepartemenAkuntansi Fakultas Ekonomika Dan Bisnis Universitas Diponegoro
Computer Science & IT Economics, Econometrics & Finance

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ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT DELAY (Studi Empiris pada Perusahaan LQ 45 yang terdaftar di Bursa Efek Indonesia Periode Tahun 2010-2013) Anthusian Indra Kurniawan; Herry Laksito
Diponegoro Journal of Accounting Volume 4, Nomor 3, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

This research aimed to analyze the size of company, profitability, solvability, type of industry, auditor's opinion, and the reputation of the Public Accounting Firm significantly affect audit delay in companies belonging LQ 45 in Indonesia Stock Exchange (IDX) in the period 2010-2013. Samples that have been determined and obtained as many as 174 sample. This research used secondary data from financial statement of the company's were classified LQ 45 in Indonesia Stock Exchange (IDX) in the period 2010-2013. Statistical methods used in this research is multiple linear regression at a significance level of 5%.Results from this study indicate the variable size of company, type of industry, auditor's opinion, and reputation of the Public Accounting Firm significantly influence audit delay variable. Profitability and Solvability factors showed no significant effect on audit delay.
FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS AUDIT (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Pada Bursa Efek Indonesia Periode 2016 - 2018) Titania Manik; Herry Laksito
Diponegoro Journal of Accounting Volume 8, Nomor 4, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this study was to examine the relationship between auditor type, auditor cost, company size, company performance and gearing ratio as independent variables on audit quality. The audit quality is described using the actual audit hour ratio for audit hours determined and deemed adequate by the Ministry of Finance of the Republic of Indonesia. The control variable used in this study is the number of subsidiaries.The population in this study are all companies listed on the Indonesia Stock Exchange. The sample from this study is a manufacturing company listed on the Indonesia Stock Exchange in the period 2016 - 2018 which has been selected using a purposive sampling technique. The analytical method used in this study is multiple regression analysis.The result of this study indicate that the type of auditor has a negative effect on audit quality, audit fees has a possitive effect on audit quality, company size has a possitive effect on audit quality, company performance has no effect on audit quality, gearing ratio has a negative effect on audit quality.
PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR), UKURAN PERUSAHAAN, FINANCIAL LEVERAGE DAN MANAJEMEN LABA TERHADAP COST of EQUITY PERUSAHAAN Bella Rinobel; Herry Laksito
Diponegoro Journal of Accounting Volume 4, Nomor 2, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to investigate the influence of Corporate Social Responsibility, Company Size, Financial Leverage, and Earnings Management to Cost of Equity companies. Corporate Social Responsibility is proxied by CSDI, firm size is proxied by total assets, financial Leverage is proxied by the Debt to Asset Ratio, and Earnings manajamen proxied by using the model Utami (2005), which measures the ratio of accrual based working capital to sales. while the dependent variables used in this study is the Cost of Equity companies proxied by using method (CAPM).             This study uses secondary data witch population of all companies listed on the Indonesia Stock Exchange (IDX) 2012-2013. The method used determine the sample of this study using purposive sampling. The analytical method used is multiple linear regression, and regression test before first tested the classical assumption.             Based on the results of the analysis carried out of the obtained results that Corporate Social Responsibility negative effect on the Cost of Equity company, Company Size positive effect on Cost of Equity company, Financial Leverage no effect on the Cost of Equity company and Earnings Management positive effect on Cost of Equity companies.
PENGARUH EFEKTIVITAS KOMITE AUDIT TERHADAP KETEPATAN WAKTU PELAPORAN (Studi Empiris Pada Perusahaan Non Keuangan Terdaftar di BEI Tahun 2015) Erin Yuliza Anugrah; Herry Laksito
Diponegoro Journal of Accounting Volume 6, Nomor 4, Tahun 2017
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this study is to analyze the effect of audit committee effectiveness on financial reporting lead time which is a proxy of the timeliness of reporting. The proxies used for audit committee effectiveness in this study are audit committee independence, audit committee expertise, audit committee size, audit committee meeting frequency, and gender audit committee differences.This research uses 235 number of sample of non-financial companies listed on Indonesia Stock Exchange in 2015. The data used in this research is secondary data that contains data about the date of publication of company's financial report on BEI website and company annual report which is listed on BEI 2015. Sample selection procedure using purposive sampling method and using multiple linear regression analysis as data analysis technique in this research.The result of statistical test shows the audit committee's skill, audit committee size, audit committee meeting frequency, and gender audit committee difference negatively significant to financial reporting lead time, while audit committee independence has no effect on financial reporting lead time.
PENGARUH SPESIALISASI INDUSTRI AUDITOR DAN REPUTASI AUDITOR TERHADAP AUDIT REPORT LAG (Studi Empiris Pada Perusahaan Perbankan yang Terdaftar di BEI Tahun 2016,2017 dan 2018) Victoria Jeniffer Raya; Herry Laksito
Diponegoro Journal of Accounting Volume 9, Nomor 3, Tahun 2020
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this research is to empirically examine the relationship between auditor industry specialization and auditor reputation on audit report lag of banking companies listed on Indonesia Stock Exchange (BEI) in 2016, 2017, 2018. This research uses secondary data with a purposive sampling method to select the financial statements of banking companies in 2016 2017, 2018 which are listed on Indonesia Stock Exchange. There are 40 listed companies with 120 samples used. This research used the multiple regression analysis. The classic assumption test is done first before doing the multiple regression test. This research indicates that the independent variable namely auditor industry specialization has a negative and significant effect on audit report lag, while the auditor's reputation has no effect on audit report lag.
PENGARUH KARAKTERISTIK KOMITE AUDIT PADA PRAKTIK MANAJEMEN LABA RIIL (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI tahun 2014-2016) Qorry Eka Pertiwi; Herry Laksito
Diponegoro Journal of Accounting Volume 8, Nomor 1, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to investigated the influence of audit committee characteristics in relation to real earnings management. Audit committee characteristics in this research refers to research conducted by Sun and Lan (2014).  Independent variabel used in this study are accounting financial expertise, board of tenure, additional boards, and committee size. Dependent variable in this study is real earnings management. This study used three control variables, include size, market to book ratio, and return on assets. This study used secondary data. The population consists of manufacture companies listed on Indonesia Stock Exchange during 2014 until 2016. Sampling method used is purposive sampling. The samples were 44 companies. Analysis test using multiple regression analysis.The results of this study show that there is significant relationship between board of tenure, additional boards, and committee size to real earnings management. But, there is no significant relationship between accounting financial expertise to real earnings management.
PENGARUH SPESIALISASI INDUSTRI AUDITOR DAN REPUTASI AUDITOR TERHADAP AUDIT REPORT LAG (Studi Empiris pada Perusahaan Perbankan yang Terdaftar di BEI Tahun 2016-2018) Victoria Jeniffer Raya; Herry Laksito
Diponegoro Journal of Accounting Volume 9, Nomor 4, Tahun 2020
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this research is to empirically examine the relationship between auditor industry specialization and auditor reputation on audit report lag of banking companies listed on Indonesia Stock Exchange (BEI) in 2016, 2017, 2018. This research uses secondary data with a purposive sampling method to select the financial statements of banking companies in 2016 2017, 2018 which are listed on Indonesia Stock Exchange. There are 40 listed companies with 120 samples used. This research used the multiple regression analysis. The classic assumption test is done first before doing the multiple regression test. This research indicates that the independent variable namely auditor industry specialization has a negative and significant effect on audit report lag, while the auditor's reputation has no effect on audit report lag.
FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP AUDIT REPORT LAG (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2013-2016) Siti Laela Rahayu; Herry Laksito
Diponegoro Journal of Accounting Volume 9, Nomor 4, Tahun 2020
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this research is to examine the impact of corporate size, audit firm status, audit complexity, directors board size, audit committee, ownership dispersion, and ownership concentration toward audit report lag in manufacturing company sector that listed on Indonesia Stock Exchange. The population in this study consists of service companies that listed on Indonesia Stock Exchange for 2013 till 2016.Sampling method that used is purposive sampling. The samples consist of 288 financial statements from 72 manufacture companies. Data used in this research is audited financial statements from each company that have been published. Multiple linear regression is used to be an analysis technique by SPSS version 23.            The results of the analysis indicate that the variable company size, board size, and concentration of share ownership affect the audit report lag, which results are in accordance with the expected predictions. While variable KAP reputations, audit complexity, audit committee size, and the ownership dispersion do not affect the audit report lag, which results do not match the expected predictions.
PENGARUH REPUTASI KANTOR AKUNTAN PUBLIK (KAP), AUDIT TENURE, DAN BIAYA AUDIT TERHADAP KUALITAS AUDIT (Studi Empiris Perusahaan Jasa Sektor Keuangan yang Terdaftar di BEI Tahun 2014 - 2016) Ilham Naffis Ramadhan; Herry Laksito
Diponegoro Journal of Accounting Volume 7, Nomor 4, Tahun 2018
Publisher : Diponegoro Journal of Accounting

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Abstract

This research is contucted in order to obtain empirical evidence and analyze the influence of Public Accountant Firm (KAP) reputation, audit tenure and audit cost towaard audit quality at manufacturing company listed in Indonesia Stock  Exchange (IDX). In this research, the dependent variable that used is audit quality and the independent variables that exiist are the reputation of KAP, audit tenure, and Fee audit. The result of hypothesis test shows that reputation of public accountant office (KAP) take effect toward audit quality. Nevertheless, audi tenure and audit fees are not proven affecting audit quality
PENGARUH FEE AUDIT, AUDIT TENURE, ROTASI AUDIT DAN REPUTASI AUDITOR TERHADAP KUALITAS AUDIT AUDIT (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar di BEI tahun 2017-2019) Eriesta Mauliana; Herry Laksito
Diponegoro Journal of Accounting Volume 10, Nomor 4, Tahun 2021
Publisher : Diponegoro Journal of Accounting

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Abstract

The development of manufacturing companies in Indonesia will increase the demand for quality audit reports produced from independent third parties or auditors. This study has a purpose to examine the effect of audit fees, audit tenure, audit rotation, and auditor reputation on audit quality. The independent research variables that used in this study are audit fees, audit tenure, audit rotation and auditor reputation. While the dependent variable that used in this study is audit quality. The population in this study consists all manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2017-2019. The research sample was taken by using purposive sampling method. Based on the criteria, data sample of 49 manufacturing companies with 3 (three) years of observation. So the final amounts of the sample are 147. The research was analyzed by using logistic regression analysis with the application of the SPSS 26 program. The results of this study indicate that audit fees have a positive effect on audit quality, audit tenure has a negative effect on audit quality, audit rotation has a positive effect on audit quality and auditor reputation has no effect on audit quality.
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 Purwiyanti, Deviana Wahyu 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