Article Per Year (5 Year)
p-Index From 2020 - 2025
2.47
P-Index
This Author published in this journals
All Journal Diponegoro Journal of Accounting Monex: Journal of Accounting Research Jurnal RAK (Riset Akuntansi Keuangan) Jurnal Pengabdian Pada Masyarakat ACCRUALS (Accounting Research Journal of Sutaatmadja) Eduvest - Journal of Universal Studies
Andrian Budi Prasetyo
Department Of Accounting, Faculty Of Economics And Business, Diponegoro University, Semarang, Indonesia
Aerospace Engineering Agriculture, Biological Sciences & Forestry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Health Professions Neuroscience Social Sciences Other

Published : 20 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 20 Documents
Search

 1   2 
THE EFFECT OF AUDIT COMMITTEE EFFECTIVENESS AND AUDIT QUALITY ON EARNINGS MANAGEMENT Jannah Zahra Inayah; Andrian Budi Prasetyo
Riset Akuntansi Keuangan Vol 5, No 2 (2020): October 2020
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rak.v5i2.3655

Abstract

This study examines the effect of audit quality and audit committee effectiveness on earnings management in manufacturing company with effectiveness of audit committee as moderating variable. This study uses 300 samples from manufacturing company listed on the Indonesian Stock Exchange during the period of 2016-2018, and it is determined by using purposive sampling method. The data used in this study is secondary data which contains company financial information and annual reports obtained from Indonesia Stock Exchange (IDX) and Bloomberg. This research is using multiple regression analysis as data analysis technique. The result shows that there is a significant negative effect towards the specialization of auditors moderated by audit committee on earnings management. However, the auditor's reputation moderated by the audit committee has a positive and significant effect, and the period of auditor moderated by the audit committe
THE INFLUENCE OF OWNERSHIP STRUCTURE ON AUDIT FEE Yudhistira Dwica Anandya; Andrian Budi Prasetyo
Riset Akuntansi Keuangan Vol 4, No 2 (2019): October 2019
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rak.v4i2.1950

Abstract

The aim of the research was to analyze the effect of managerial ownership, foreign ownership, government ownership, ownership concentration, and percentage of shares of multiple large shareholders on audit fees. The independent variables were managerial ownership, foreign ownership, government ownership, ownership concentration, and percentage of shares of multiple large shareholders; while, the independent variable was audit fees. All non-financial companies listed in the Indonesia Stock Exchange in 2013-2015 were sampled. Proportionate stratified random sampling was applied to 207 sampled companies verified using slovin formula and multiple regression analysis to test the hypothesis of the research. This research found that the managerial ownership and the percentage of multiple large shareholders were negatively affected audit fees. Moreover, government ownership positively and significantly influenced audit fee; while, foreign ownership and ownership concentration had no significant effect on audit fee.
PENGARUH EMISI GAS RUMAH KACA SEBAGAI INDIKATOR KINERJA LINGKUNGAN DAN PENGUNGKAPAN LINGKUNGAN TERHADAP NILAI PERUSAHAAN Shabrina Khansa; Andrian Budi Prasetyo
Diponegoro Journal of Accounting Volume 11, Nomor 1, Tahun 2022
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to examine the relation between environmental performance and environmental disclosure with firm value. This study uses greenhouse gas emission as environmental performance indicator and  Carbon Disclosure Project rating as environmental disclosure indicator. Market value of equity is used to define firm value as dependent variable. This study uses secondary data from firm’s financial report accessed through Bloomberg Terminal and Bursa Efek Indonesia webpage. Purposive sampling method is used to gather sample within the year of 2011 to 2017. This study examine 653 company and gathered 42 sample. There is no significant relation between greenhouse gasses emission and firm value observed in this study, eventhough it shows an insignificant negative relation. We also didn’t found significant relation between environmental disclosure with firm value. We examined interactive effect between environmental performance and disclosure and also didn’t found a significant relation to firm value.
PENGARUH KUALITAS AUDIT DAN KEPEMILIKAN KELUARGA TERHADAP AUDIT REPORT LAG (ARL) Shofaa Haniifah; Andrian Budi Prasetyo
Diponegoro Journal of Accounting Volume 9, Nomor 2, Tahun 2020
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to examine empirically the relation between two dimensions of audit quality, namely auditor industry specialization, auditor reputation, and family ownership on audit report lag. The dependent variable used is audit report lag. The independent variables used are auditor industry specialization, auditor reputation, and family ownership. The control variables used are leverage, subsidiary, and loss.The data that was used in this study was secondary data and selected by using purposive sampling method. The sample size is 62 consists of 31 mining companies listed in Indonesia Stock Exchange period 2017 and 2018. The analytical method used in this study was multiple linear regression analysis with the help of the SPSS version 23 computer program.The results of this study prove that auditor reputation negatively influences to the audit report lag, while the auditor industry specialization and family ownership has no influence to the audit report lag.
PENGARUH CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN PERUSAHAAN DAN FINANCIAL DISTRESS (Studi Empiris Pada Perusahaan Non-Keuangan Yang Terdaftar di Bursa Efek Indonesia Tahun 2017) Yuni Laras Sati; Andrian Budi Prasetyo
Diponegoro Journal of Accounting Volume 8, Nomor 2, Tahun 2019
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (345.332 KB)

Abstract

This study aims to examine empirically the effect of corporate governance on financial performance and financial distress. Agency issues are a concern for corporate governance practices to deal with these problems. Financial performance is measured by Tobin’s Q, while financial distress uses Altman Z-Score. This study uses two models in testing hypotheses. The first model uses multiple regression analysis to test the first hypothesis. The second model uses logistic regression analysis to test the second hypothesis. The results of this study indicate that corporate governance does not affect financial performance, but has a significant negative effect on financial distress.
PENGARUH PENGUNGKAPAN FAKTOR RISIKO TERHADAP INITIAL RETURN DARI INITIAL PUBLIC OFFERING (STUDI EMPIRIS PADA PERUSAHAAN IPO PADA 2017 DAN 2018 YANG MENERAPKAN POJK NO. 8/POJK.04/2017) Esha Strnadiva; Andrian Budi Prasetyo
Diponegoro Journal of Accounting Volume 8, Nomor 4, Tahun 2019
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (291.084 KB)

Abstract

This study investigate the effect of risk factor disclosure which has been This study investigate the effect of risk factor disclosure which is in prospectus to first day of Initial Return in first day of secondary market. Risk Factor disclosures measured by index based on POJK no. 8/POJK.04/2017. There are four independent variables based on this regulation, those are primary risk diclosure, general risk disclosure, business risk diclosure, dan risk for investor disclosure. Initial Return is measured by calculation of closing price at the first day of secondary market substracted by offering price and then divided by offering price. The data used in this study obtained from the issuer’s prospectus that IPO on 2017 and 2018 and use POJK number 8/POJK.04/2017 as their prospectus’s standard. The issuers that apply this standard are seen based on the date of the Registration Statement. The issuers that have regristation statment’s date after March 14th, 2017 is consider using POJK number 8/POJK.04/2017.  Samples were collected by purposive sampling method, and analyzed by multiple linear regression. The results indicate that disclosure of primary risk, business risks, and risks for investors does not affect the initial return of IPO. While the general risk disclosure negatively affects IPO initial return.
PENGARUH AUDIT TENURE DAN REPUTASI KAP TERHADAP AUDIT REPORT LAG DENGAN SPESIALISASI INDUSTRI AUDITOR SEBAGAI VARIABEL MODERASI (Studi Empiris pada Perusahaan Industri Jasa yang Terdaftar di Bursa Efek Indonesia Tahun 2016 – 2018) Pearlytha Mayling; Andrian Budi Prasetyo
Diponegoro Journal of Accounting Volume 9, Nomor 2, Tahun 2020
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Reputation on audit report lag and the impact of auditor industry specialization on the association between audit tenure and audit report lag. The dependent variable used in this study is the audit report lag. Audit tenure and Accounting Public Firm’s Reputation used as independent variables. This study also used the auditor industry specialization as a moderating variable. The sample in this study consists of 357 companies which included in the Service Industry that listed on the Indonesia Stock Exchange in the period 2016-2018. The data used in this study was secondary data and selected by using proportionate stratified random sampling. The technique of analysis that used to examine the hypothesis was multiple regression analysis Based on this study, the results show that audit tenure has a negative significant influence on audit report lag and Accounting Public Firm’s reputation has no significant influence on audit report lag. This study results also show that the auditor industry specialization has a moderating effect on the association between audit tenure and audit report lag.
PENGARUH TANGGUNG JAWAB LINGKUNGAN PERUSAHAAN (CER) TERHADAP KINERJA KEUANGAN PERUSAHAAN (CFP) : DENGAN PERATURAN PEMERINTAH DAN SLACK ORGANISASI SEBAGAI MODERASI Susi Susanti; Andrian Budi Prasetyo
Diponegoro Journal of Accounting Volume 8, Nomor 3, Tahun 2019
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (317.513 KB)

Abstract

This study aims to empirically examine the effect of corporate environmental responsibility (CER) on corporate financial performance (CFP) and the moderating effect of government regulations and organizational slack. This research is based on agency theory and institutional theory. The population in this study consisted of energy-intensive companies listed on the Indonesia Stock Exchange in 2014-2016. This study used a purposive sampling method, as many as 145 companies as the final sampling number. The company's environmental responsibility is measured by the GRI index which is composed of 8 points containing 38 items, while the company's financial performance uses the value of ROA one year later, namely 2015-2017. This study uses a multiple regression analysis model in testing hypotheses. The results of this study indicate that corporate environmental responsibility has a positive effect on the corporate financial performance. In addition, this study also shows that government regulations positively moderate the relationship between corporate environmental responsibility and corporate financial performance. Finally, the results of this study are organizational slack moderating the relationship between corporate environmental responsibility and corporate financial performance.
PENGARUH AGRESIVITAS PAJAK DAN UKURAN PERUSAHAAN TERHADAP UTANG JANGKA PENDEK (STUDI EMPIRIS PADA PERUSAHAAN YANG TERDAFTAR DI LQ45 TAHUN 2015 – 2017) Luthfiyyah Azhari Rachman; Andrian Budi Prasetyo
Diponegoro Journal of Accounting Volume 8, Nomor 2, Tahun 2019
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (408.855 KB)

Abstract

This study investigates the association between tax aggressiveness, firm size and maturity structure of debt. The independent variables are tax aggressiveness and firm size. Short Term Debt is the dependent variable of this study, to reflect the maturity structures of debt. The result shows that corporate tax aggressiveness has a positive  and significant effect to Short Term Debt, while firm size has a negative and significant effect to Short Term Debt in companies that are listed in LQ 45 stock index between 2015 – 2017.
PENGARUH EFEKTIVITAS PRAKTIK PENGUNGKAPAN RISIKO TERHADAP VOLATILITAS RETURN SAHAM DAN NILAI PERUSAHAAN (STUDI EMPIRIS PADA PERUSAHAAN ASURANSI YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2015 – 2017) Antania Fortuneysa; Andrian Budi Prasetyo
Diponegoro Journal of Accounting Volume 8, Nomor 3, Tahun 2019
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (582.527 KB)

Abstract

This study investigates the association between the effectiveness of risk disclosure practices, stock return volatility, and firm value. The independent variables is the effectiveness of risk disclosure practices, measured using a risk disclosure index for insurers. Stock return volatility, and firm value are the dependent variables of this study. The result shows that corporate risk disclosure has a negative effect in the stock return volatility and financial crisis has not significant in moderating the relationship between risk disclosure and stock return volatility. Then, corporate risk disclosure has a positive effect on firm value.
Co-Authors Aan Andrianingsih Achmad Faisal Yunianto Aditya Septiani Akhmad Ismail Antania Fortuneysa Devilia Devilia Esha Strnadiva Faviola Lady Anela Imron Sahid Nugroho Irena Ghina Nazibah Nasution Jannah Zahra Inayah Luthfiyyah Azhari Rachman Mohammad Fadhly Azzuhry Muchamad Syafruddin Muchamad Syafruddin Muchamad Syafruddin Mutiara Tresna Parasetya Niken Safitri Dyan Kusumaningrum Pearlytha Mayling Shabrina Khansa Shofaa Haniifah Susi Susanti Valiant Darma Pangentas Yudhistira Dwica Anandya Yuni Laras Sati