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Sudarno Sudarno
Jurusan Akuntansi Fakultas Ekonomika dan Bisnis Universitas Diponegoro
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FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP KUALITAS PEMERIKSAAN KEUANGAN (Studi Empiris pada Pemeriksa BPK RI Perwakilan Provinsi Kepulauan Riau) Fransiskus Purna Adi; Sudarno Sudarno
Diponegoro Journal of Accounting Volume 5, Nomor 3, Tahun 2016
Publisher : Diponegoro Journal of Accounting

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Abstract

Many factors can affect the quality of the audit. This study aims to determine the effect of experience, continuing professional education, Independence, integrity, and professionalism towards the audit quality of the Audit Board of the Republic of Indonesia. The study used primary data derived from respondents who are auditors on the Audit Board of Indonesia Representative of Provinsi Kepulauan Riau. This study used six variables. Five variables are independent variables consisting of experience, continuing professional education, independence, integrity, and professionalism, and one dependent variable is the quality of the audit. The data were analyzed using multiple linear regression test. The results showed that experience, continuing professional education, independence, integrity, and professionalism effect on audit quality simultaneously. But partially only integrity have positive effect on audit quality.
PENGARUH PENGALAMAN AUDITOR DALAM MERESPON INFORMASI PERSUASIF AUDITEE Sigit Wira Pratama; Sudarno Sudarno
Diponegoro Journal of Accounting Volume 4, Nomor 2, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

In  practice,  Auditor’s  perception  and  preference  about  the degree  of  importance  of government  procurement  control system  are  different  between  them.  And  dualism  of information that auditee gives to auditor, makes auditor have to respon in manner of completion of audit task and provided assurance opinion. Many factors, that influence auditor’s perception and respon, one of them is auditor’s audit experience. This study examines how auditor’s audit  experience influence auditor perception and preference about the degree of importance of government procurement control system and influence in auditor’s respon about persuasiveness of information provided by auditee. Research sample are auditors  who  work  in Indonesian Supreme Audit  Board  (head office and representative  office).  The  result  indicates  that  auditor’  experience  have  influence auditor’s respon in two condition management low and high ratings. However, this study do not explain the influence of auditor’s experience in perception and preference about the degree of importance of government procurement control system.
Hubungan Ukuran Kantor Akuntan Publik Dengan Opini Audit (Studi Pada Perusahaan Non Keuangan yang Terdaftar di BEI Tahun 2011-2012) Martalina Kalincayo Purba; Sudarno Sudarno
Diponegoro Journal of Accounting Volume 3, Nomor 4, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

Financial Statements audited provide assurance to users of financial statements that the report has been fit for use as a basis for decision making. Audit quality provided by audit firm is important to provide assurance that the financial statements have been audited properly. This study aims to examine whether there is a relationship between the size of the audit firm with audit quality given. Audit firm size was measured using the total assets audited and total sales audited by audit firm during the year, while the audit quality is measured using the audit opinion provided by the firm. This study is a replication study of Li et al (2008).The population used is listed on the Stock Exchange the period 2011 to 2012, with a sample of non-financial companies that obtained by purposive sampling method. Processing of the data in this study using logistic regression. The results showed that there is a relationship between the size of the audit firm with audit quality, that the greater the size of the audit firm, the better the quality of a given audit.
PENGARUH TIPE KEPEMILIKAN DAN MANAJEMEN LABA TERHADAP PEMILIHAN KAP DAN PENETAPAN FEE AUDIT PADA PERUSAHAAN YANG TERDAFTAR DI BEI Anugerah Endriawan; Sudarno Sudarno
Diponegoro Journal of Accounting Volume 4, Nomor 1, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the factors of type of ownership and earnings management thatmay affect the selection of the firm and the determination of the audit fee on companies listed in Indonesia Stock Exchange (IDX). Factors that influence the selection of the firm and the audit fee is the type of ownership of the company is divided into a company that is majority owned by the government, as well as institutional company largely owned by the financial institution, and earnings management measured by discretionary accruals Modified Jones (2010).This study uses secondary data from financial statements companies listed in Indonesia Stock Exchange in 2011-2013. By using purposive sampling method obtained a sample of 132 financial statements of the company. This study used two regression, ie logistic regression and multiple linear regression. Before performing the multiple linear regression, the data first tested using the classical assumption testThe results of this study indicate that the type of ownership of state-owned enterprises, institutional and earnings management has no effect on the selection of public accounting firm as well as the type of state enterprises ownership and earnings management does not affect the audit fee. Variable types of institutional ownership and earnings management positive and significant impact on audit fees.
ANALISIS PERGANTIAN KANTOR AKUNTAN PUBLIK DAN KETEPATAN WAKTU DALAM PELAPORAN TERHADAP REAKSI PASAR (Studi empiris pada perusahaan manufaktur yang terdaftar di BEI) Sony Cokro Handoko; Sudarno Sudarno
Diponegoro Journal of Accounting Volume 4, Nomor 1, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

This research aims to analyse the effect of auditor switching and timelines on theinvestor behavior which is indicated by market reaction of the 50 companies listed on the Indonesian Stock Exchange on the date of reporting at the Financial Service Authority (OJK) inthe period 2009-2012.The study used a measuring tool cumulative abnormal returns around the date of auditor switching listed on the Stock Exchange and the date of the financial statement reporting to the Financial Services Authority. This study also adds control variables are firm size, tenure, and ROA.The result of the analysis show that there is a markets’ reaction, which is indicated by negative cumulative abnormal stock return around the date of auditor- switching and a significant  positive to  the timelines.  Based  on  the result,  I conclude  that  there is  an information content of auditor-switching, and investor percieved that as a bad news. The result also show us that the companies which submit timely the report to the public in accordance with the rules, is the company that the performances better than the companies that are not on time.
ANALISIS PENGARUH PERTUMBUHAN ASET TERHADAP PENINGKATAN KUALITAS LAPORAN KEUANGAN AUDITAN (Studi Empiris pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Tahun 2011-2013) Anaiza Azlia; Sudarno Sudarno
Diponegoro Journal of Accounting Volume 4, Nomor 1, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

A company with growing assets will make them hard to control their manager’s action so they need more qualified Public Accounting Firm (KAP). The purpose of this research is to analyze the effect that increase of of company’s size variable shown to affect the increase of the quality of audited financial statements (auditor switching from Non Big 4 to Big 4). This research uses financial statment data of companies listed in Indonesia Stock Exchange (BEI) in the period od 2011-2013. Sample collecting method which used in this research is purposive sampling. 34 companies are used as samples. Hypothesis are tested by logistic regression analysis. The result showed that increase of company’s size variable shown to affect the increase of the quality of audited financial statements.
HUBUNGAN ANTARA KOMITE AUDIT DENGAN KETEPATAN WAKTU PELAPORAN KEUANGAN: KUALITAS AUDITOR SEBAGAI VARIABEL INTERVENING Galih Satria Dirgantara; Sudarno Sudarno
Diponegoro Journal of Accounting Volume 4, Nomor 1, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

This study to analyze the influence of the audit committee to the timeliness of financial reporting with the quality auditors as varabel intervening. This study makes the quality of the auditor as an intervening variable because of the relationship of the audit committee as a body established by the board of directors in a company whose job is to choose the external auditors where external auditors are good is the auditor who has qualities that will tend to more quickly complete the audit assignment they receive so that financial reporting can be achieved in a timely manner.The samples used are 297 companies listed on the Stock Exchange in 2010-2012. The results of this study identified that the audit committee has an influence on the quality of auditors and the quality of the auditor has an influence on the timeliness of financial reporting.
PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN PERUSAHAAN SEKTOR ADVERTISING, PRINTING, DAN MEDIA YANG TERDAFTAR DI BEI TAHUN 2008-2013 Umi Rahmawati; Sudarno Sudarno
Diponegoro Journal of Accounting Volume 4, Nomor 3, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

The aim of this study is to examine the influence of Intellectual Capital on Financial Performance. Independent variable used ini this study VACA, VAHU, SCVA, and VAIC. Dependent variable used in this study is financial performance such as ROA and MB The population in this study consists of all listed firm in Indonesia Stock Exchange in year 2008 - 2013. Sampling method used is purposive sampling. A criterion for advertising, printing, and media. Another criteria is the firm must listing, experienced profit, and complete data. Total data of this study is 54 data. Then, there are 11 samples that include outlier should be excluded from samples of observation. So, the final amounts of the sample are 43 data. Multiple regression used to be analysis technique.The empirical result of this study show that Intellectual Capital expertise on has positively significant  influenced  ROA  &  MB. Human  Capital  expertise  on  has  positively  significant influenced ROA & MB. Human Capital relatively plays a more significant role when compared to Physical Capital and Structural Capital to ROA & MB. 
PENGARUH PENERAPAN SAK BERBASIS IFRS TERHADAP FEE AUDIT PADA PERUSAHAAN-PERUSAHAAN MANUFAKTUR YANG LISTING DI BEI PADA TAHUN 2010 DAN 2013 Afina Fauziyyah; Sudarno Sudarno
Diponegoro Journal of Accounting Volume 4, Nomor 2, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

The aim of this study is to examine the influence of International Financial Reporting Standards (IFRS) adoption on audit fees in Indonesia. Client size, client complexity, and client risk used as control variable.The population in this study consists of manufactured listed firm in Indonesia Stock Exchange in year 2010 and 2013. Sampling method used is purposive sampling and used Ordinary Least Squares (OLS) cross-sectional regression as the analysis instrument. The final sample consists of data from a total of 116 financial statements representing 58 listed companies. The empirical result of this study show that members of international accounting firms (BIG4), client size, and client complexity have positively sifnificant influenced on audit fees. The adoption of IFRS has not significantly increased audit fees for Indonesian listed manufactured companies influenced on audit fees.
PENGARUH KEAHLIAN AKUNTANSI KOMITE AUDIT TERHADAP SIFAT-SIFAT PERKIRAAN LABA Rumaisah Azizah Al Adawiyah; Sudarno Sudarno
Diponegoro Journal of Accounting Volume 4, Nomor 2, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

The aim of this study is to examine the influence of accounting expertise on audit committee on properties  of  earnings forecasts  such  as  accuracy  and  dispersion.  Non-accounting financial expertise, size, surprise, loss, zmijewski score, stdroe, earning level,auispec, audit committee size, audit committee independence, audit committee meet are used as control variable. The population in this study consists of all listed firm in Indonesia Stock Exchange in year 2011 - 2013. Sampling method used is purposive sampling. A criterion for firm which publish its earning forecast. Another criteria is the firm must make and complete data of its audit commitee. Total data of this study is 90 dta.  Then,  there  are  18  samples  that  include  outlier  should  be  excluded  from  samples  of observation. So, the final amounts of the sample are 72 data. Multiple regression used to be analysis technique. The empirical result of this study show that accounting financial expertise on audit commitee has positively significant influenced on accuracy of earning forecasts. Accounting financial  expertise  on  audit  commitee  has  no  significant  influence  on  dispersion  of  earning forecasts.
Co-Authors Afina Fauziyyah Anaiza Azlia Anugerah Endriawan Fransiskus Purna Adi Galih Satria Dirgantara Martalina Kalincayo Purba Rumaisah Azizah Al Adawiyah Sigit Wira Pratama Sony Cokro Handoko Umi Rahmawati