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P. Basuki Hadiprajitno
Jurusan Akuntansi Fakultas Ekonomika dan Bisnis Universitas Diponegoro
Economics, Econometrics & Finance

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ANALISIS PENGARUH PROFITABILITAS, LEVERAGE, UKURAN PERUSAHAAN, TIPE INDUSTRI, DAN PENGUNGKAPAN MEDIA TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2014) Rheza Dwi Respati; P. Basuki Hadiprajitno
Diponegoro Journal of Accounting Volume 4, Nomor 4, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this study is to examine the influence of proftitability, leverage, firm size,industry classification and media exposure to Corporate Social Resposibility disclosure. The dependent variable is Corporate Social Resposibility disclosure. Independent variable are protfitability, leverage, firm size, industry classification and media exposure. This study was used secondary data from annual reports of manufacturing companies which were listed on Indonesia Stock Exchange in 2014. Samples were 111 manufacturing companies. This study used purposive sampling method and multiple linear regression as the analysis method. Before being conducted by regression test, it was examined by using the classical assumption tests. The results of this study indicate that profitability and leveragedid not have significant influence to the CSR disclosure meanwhile the firm size,industry classification and media exposure have a positive significant influence to CSR disclosure.
PENGARUH PENGETAHUAN DAN EKSPEKTASI MASYARAKAT TERHADAP KESENJANGAN PERSEPSI AUDIT PEMERINTAHAN Rizqi Ramadhony; P. Basuki Hadiprajitno
Diponegoro Journal of Accounting Volume 3, Nomor 4, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

Audit perception gap revealed a discrepancy between public perception as financial statements user and public auditor. People have a very broad perception of public auditor responsibilities. Public perception which influenced by various factors such as knowledge and expectations.This research aimed to examine whether or not there is a significant influence from public knowledge and expectation of public auditor duties and responsibilities on audit perception gap.Population in this research was public in general as users of financial statements with the sample were employees on public institutions and academics. This research was used purposive sampling and questionnaire was used as a method in collecting data, and then analyzed by using logistic regression.The results of this research shows that public knowledge of public auditor responsibilities as regulatory and professional bodies pronouncement and public expectation on public auditor to perform unreasonable responsibilities had significant influence on perception gap existence.
ANALISIS FAKTOR FAKTOR YANG BERPENGARUH TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN Rudy Fernando; P. Basuki Hadiprajitno
Diponegoro Journal of Accounting Volume 4, Nomor 4, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to analyze and provide empirical evidence of debt default, opinion shopping, audit opinion the previous year, and disclosure on the probability of receiving going concern opinion. Hypothesis proposed (1) debt default effect on acceptance going concern opinion, (2) opinion shopping influence on acceptance going concern opinion,(3) audit opinion the previous year influence on acceptance going concern opinion,(4) disclosure affect the probability of accepting the opinion of going concern.             This study used 23 manufacturing companies listed on the Indonesian Stock Exchange (BEI) in the year 2008 to 2013, sample obtained by purposive sampling. Data were analyzed using logistic regression anylisis            The results of this research showed that debt default, and audit opinion the previous year have a significant influence on acceptance going concern opinion.While the other factors, opinion shopping and disclosure are not proven having a significant influence for Timeliness.
PENGARUH CORPORATE GOVERNANCE TERHADAP VOLUNTARY AUDITOR SWITCHING (Studi Empiris pada Perusahaan Manufaktur, Perdagangan, Jasa, dan Investasi yang Terdaftar di Bursa Efek Indonesia pada Tahun 2009 - 2013) Muhammad Habib Takeshi Johari; P. Basuki Hadiprajitno
Diponegoro Journal of Accounting Volume 4, Nomor 4, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

This research aims to examine and obtain empirical evidence about the elements of corporate governance mechanism that affect the replacement of public accountant on a voluntary basis in Indonesia. This issue is important because the company raised given the freedom to choose the auditor and replace it outside the rules (mandatory). Independent variables that used in this research : managerial ownership, concentration of ownership, change of directors, the composition of the board of commissioners, audit committee size, and the number of audit committee meetings. The object of this research are firms on the sector of manufacturing, trade, services and investments listed in the Indonesian Stock Exchange during the five years (2009-2013) but for some variables needed data in previously. Data collection method used in this research is purposive sampling, based on predetermined criteria. A total of 45 companies per year, is used as sample company. Data were analyzed using logistic regression analysis. Results from this research showed that the concentration of ownership and the number of audit committee meetings per year, have a positive influence on voluntary auditor switching. The next result shows that managerial ownership and the size of the audit committee have a negative effect on voluntary auditor switching. While the other variables examined in this research as the change of the directors and the composition of the board of commissioners are not shown to have an influence on the company's decision to do voluntary auditor switching.
ANALISIS RASIO KEUANGAN TERHADAP KONDISI FINANCIAL DISTRESS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2008-2013 Aryani Intan Endah Rahmawati; P. Basuki Hadiprajitno
Diponegoro Journal of Accounting Volume 4, Nomor 2, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

The  economic  crisis  in  2008  was  sourced  from  the  United  States  continued  in  othercountries that lead the global economic crisis. This has an impact on the economy in Indonesia  because Indonesia  is  a  small  open economy and  very sensitive to  external factors. Manufacturing company is one of the companies which experienced a decline in production. Companies that continue to show declining performance is feared will experience financial distress that led to the bankruptcy of the company.  Elloumi and Gueyie defines financial distress as a company that has earnings per share (earnings per share) negative. Financial distress is important to learn because it serves as a sign that a company will go bankrupt in order to take anticipatory action to prevent it. This research aims to test the effect of financial ratios to financial distress at a manufacturing company listed on Indonesia Stock Exchange (IDX) in period 2008-2013. The results showed that only the ratio of earnings before interest and tax to total asset that affect both financial distress on one or two years before financial distress. However,other factors, such working capital to total asset, market value of equity to book value of total liabilities, retained earnings to total asset, sales to total asset, and cash flow from operations to total asset do not affect both financial distress on one or two years before financial distress.
ANALISIS FAKTOR INTERNAL DAN EKSTERNAL YANG BERPENGARUH TERHADAP AUDIT REPORT LAG Yosua Martin Sutikno; P. Basuki Hadiprajitno
Diponegoro Journal of Accounting Volume 4, Nomor 2, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this research is to analyze the factors that affect audit report lag of financial reports to the manufacturing companies listed on the Indonesia Stock Exchange. The examined factors of this research are size company, board independence, audit committee, auditor opinion, reputable company KAP, auditor change, and ownership concentration as the independent variable, while the audit report lag as the dependent variable.The sample consists of 598 companies listed in the Indonesia Stock Exchange (IDX) and submitted financial reports to Bapepam in the period 2010-2013. The data that was used in this research was secondary data and selected by using purposive sampling method. Model analysis using multiple linear regression analysis. Using the F-test to determine the effect of simultaneous between company characteristics and capital structure. Using t-test to examine the partial correlation of each independent variable on audit report lag.Based on analytical results shows that variable auditor opinion, reputable company KAP, and ownership concentration have significant influence toward audit report lag, while variable size company, board independence, audit committee and auditor change doesn’t have significant influence toward audit report lag.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK (Studi Empiris Pada Wajib Pajak Orang Pribadi Yang Melakukan Kegiatan Usaha Di Kota Semarang) Rahayu Hana Puspita Rusli; P. Basuki Hadiprajitno
Diponegoro Journal of Accounting Volume 3, Nomor 4, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

This research aims to analyze the factors that affect individual taxpayers in meeting their to pay taxes obligation. This research consists of four independent variables and one dependent variable. Independent variables in this research are tax consciousness, tax penalties, tax authorities attitude, and knowledge and understanding of tax regulations.  While the dependent variable in this research is taxpayer’s compliance.This study uses quantitative research methods, where the data obtained from questionnaires with  Random  Sampling technique. Respondents were sampled in this study are an individual taxpayer who carries on business in the city of Semarang. Analysis of research data using multiple linear regression analysis with SPSS 20.00 program for Windows.Based on the results of the analysis has been done, this research shows that the tax consciousness, tax penalties, tax authorities attitude, and knowledge and understanding of tax regulations have a positive and significant impact on  taxpayer’s compliance.
ANALISIS DAMPAK IMPLEMENTASI SISTEM ENTERPRISE RESOURCE PLANNING (ERP) TERHADAP EFEKTIVITAS PENGENDALIAN INTERNAL BUMN DALAM PELAPORAN KEUANGAN DI INDONESIA Putri Catalya; P. Basuki Hadiprajitno
Diponegoro Journal of Accounting Volume 3, Nomor 4, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

Indonesia’s State-Owned Enterprise corporations nowadays are demanded to improve their internal control system effectiveness by creating a Good Corporate Governance as the result of the implementation of Keputusan Menteri BUMN Nomor 117 Tahun 2002. Therefore, many State-Owned Enterprise firms conducted ERP implementation into their business process as one of their information technology strategy. This study aims to analyze the effect of ERP systems implementation on the existence of internal control weaknesses over State-Owned Enterprise firms’ financial reporting in Indonesia. The samples of this research consisted of fifty four State-Owned Enterprise firms which had conducted operating business activities in 2010 and 2011, either have or have not announced implementation of ERP systems. Purposive sampling was used to select the control firms. Logistic regression was run by IBM SPSS software for data analysis and hypothesis examination, for instance Ogneva et al. (2007). Result of this study indicated that implementation of ERP systems contributes a positive influence, which is significant to the effectiveness of internal controls over State-Owned Enterprise firms’ financial reporting.
ANALISIS DAMPAK IMPLEMENTASI SISTEM ENTERPRISE RESOURCE PLANNING (ERP) TERHADAP EFEKTIVITAS PENGENDALIAN INTERNAL BUMN DALAM PELAPORAN KEUANGAN DI INDONESIA Putri Catalya; P. Basuki Hadiprajitno
Diponegoro Journal of Accounting Volume 3, Nomor 4, Tahun 2014
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (360.088 KB)

Abstract

Indonesia’s State-Owned Enterprise corporations nowadays are demanded to improve their internal control system effectiveness by creating a Good Corporate Governance as the result of the implementation of Keputusan Menteri BUMN Nomor 117 Tahun 2002. Therefore, many State-Owned Enterprise firms conducted ERP implementation into their business process as one of their information technology strategy. This study aims to analyze the effect of ERP systems implementation on the existence of internal control weaknesses over State-Owned Enterprise firms’ financial reporting in Indonesia. The samples of this research consisted of fifty four State-Owned Enterprise firms which had conducted operating business activities in 2010 and 2011, either have or have not announced implementation of ERP systems. Purposive sampling was used to select the control firms. Logistic regression was run by IBM SPSS software for data analysis and hypothesis examination, for instance Ogneva et al. (2007). Result of this study indicated that implementation of ERP systems contributes a positive influence, which is significant to the effectiveness of internal controls over State-Owned Enterprise firms’ financial reporting.
PENGARUH CORPORATE SOCIAL RESPONSIBILITY DALAM PERSPEKTIF LINGKUNGAN TERHADAP MANAJEMEN LABA (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia 2012-2013) Reza Hanung Pradipta; P. Basuki Hadiprajitno
Diponegoro Journal of Accounting Volume 4, Nomor 4, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the effect of corporate social responsibility (CSR) in environmental perspective to earnings management. The purpose of this study is to provide empirically evidence about the effect of CSR in environmental perspective to earnings management. The independent variable of this study is CSR, the dependent variable is earnings management, and control variables are natural logarithm of firm size, leverage and profitability measured by return on asset (ROA). CSR measured by CSR disclosure with GRI G3.1, environmental disclosure as the indicator. Firm size measured by using natural logarithm of total assets. Leverage measured by comparing total debt with total assets. Profitability measured by using return on assets (ROA). ROA measured by comparing total net profit with total assets. Earnings management measured by discretionary accruals (DA). The population in this study are 298 manufacturing companies which listed on Indonesian Stock Exchange in the period of 2012-2013. Sample were selected by purposive sampling method and finally obtained 146 manufacturing companies that fulfill the criteria. Data were analyzed using multiple regression analysis model.The result show that CSR significant positively influence earnings management. Based on the result, it conclude that earnings management decision is influenced by its attitude about CSR.
Co-Authors Aryani Intan Endah Rahmawati Muhammad Habib Takeshi Johari Pangihutan Siallagan Putri Catalya Rahayu Hana Puspita Rusli Reza Hanung Pradipta Rheza Dwi Respati Rizqi Ramadhony Rudy Fernando Yosua Martin Sutikno