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PENGARUH KEPATUHAN AUDITOR PADA KODE ETIK DAN ETIKA PROFESI TERHADAP KUALITAS AUDIT (Studi Empiris pada Kantor Akuntan Publik di DKI Jakarta) Mayuri Ahda Valen; Sudarno Sudarno
Diponegoro Journal of Accounting Volume 7, Nomor 4, Tahun 2018
Publisher : Diponegoro Journal of Accounting

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The purpose of this study is to determine the impact of auditor’s compliance to integrity, independency, professional efficiency, professional conduct, and confidentiality of information as ethical code of auditing on audit quality. The study used primary data by sending questionnaires to auditors work at DKI Jakarta Public Accounting Firm which listed in Otoritas Jasa Keuangan. Out of 152 questionnaires distributed, 102 were collected and analyzed using multiple regression analysis with SPSS 22.0. The test results proved that auditor’s compliance to integrity, independency, professional efficiency, professional conduct, and confidentiality of information as the ethical rules of auditing had positively significant impact on audit quality. It means the higher auditor’s compliance to ethical rules of auditing, the greater the impact on the quality of audit.

PENGARUH PROFITABILITAS, SOLVABILITAS, LIKUIDITAS, DAN RASIO PASAR TERHADAP OPINI AUDIT GOING CONCERN PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA Yoga Adi Haryanto; Sudarno Sudarno
Diponegoro Journal of Accounting Volume 8, Nomor 4, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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This research aims to examine the effect of Profitability, liquidity, solvency dan market ratio on going concern audit opinion on manufacturing companies that listed in Indonesian Stock Exchange (BEI) 2015 – 2017. The Dependent variable in this research is going concern audit opinion. The independet variables in this research are profitability, liquidity, solvency and market ratios.This research uses secondary data. The population of this research is manufacturing companies that listed in Indonesian Stock Exchange (BEI) 2015 – 2017. The research sample was selected using purposive sampling method and obtained 66 companies tha met the research citreria. Research test analysis using Logistic Regression Analysis.The result showed that profitability, solvency and market ratios had significantly influence the going concern audit opinion. While liquidity has no significantly effect on on going concern audit opinion.

MENDETEKSI DAN MEMPREDIKSI KECURANGAN LAPORAN KEUANGAN : KEEFEKTIVAN FRAUD TRIANGLE YANG DIADOPSI DALAM SAS NO.99 Putri Siska Ayu Lestari; Sudarno Sudarno
Diponegoro Journal of Accounting Volume 8, Nomor 4, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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The objective of this study is to detection and prediction financial statement fraud that are analyzed by the fraud triangle adopted statement of auditing standards No.99.independent variable of this study are pressure that are proxy financial stability, external pressure, personal finance need, and financial targets. Opportunity that are proxy nature of industry and ineffective mnitoring. And rationalization. This study used secondary data from annual report of non-financial companies listed on Indonesia Stock Exchange in 2017. This study used purposive sampling and logistic regression analysis method to examine the relation between independent variable and dependent variable. This study showed that are a proxy from pressure variable in financial stability is asset change has significant relation to financial statement fraud. And but a proxy external pressure is free cash flow and a proxy financial target is return on asset has not significant relation to financial statement fraud. And a proxy from opportunity variable in nature of industry and ineffective monitoring are receivable, committe audit, and independence committe audit has not significant relation to financial statement fraud.

ANALISIS PEMILIHAN KARIR MAHASISWA AKUNTANSI YANG MENGIKUTI MAGANG UNTUK BERKARIR DI BIDANG AKUNTANSI (Studi Kasus pada Mahasiswa Program D3 Jurusan Akuntansi Fakultas Ekonomika dan Bisnis Universitas Diponegoro) Shofwa Fathina; Sudarno Sudarno
Diponegoro Journal of Accounting Volume 6, Nomor 1, Tahun 2017
Publisher : Diponegoro Journal of Accounting

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The purpose of this study is to analyse the accountancy student’s career choice after completing an internship to pursue career in accountancy. This study use job attributes, person-job fit, and person-organization fit as independent variable, then analyzed that affection to person-career fit as dependent variable. The population of this study was the accounting student’s diploma programs of economics and business faculty at diponegoro university. The research data collection using questionnaire survey. The sampling method are purposive sampling. The criteria are the students must be completing their internship. The sample used in this study was 72 samples. Structural Equation Modelling—Partial Least Square used to be statistical analysis. The results of this study indicate that person-organization fit had direct effect to person-career fit. Another results are person-organization fit affect person-career fit through job attributes. This study also find out that person-organization fit affect person-career fit through person-job fit.

PENGARUH KOMPETENSI SUMBER DAYA MANUSIA, PENERAPAN STANDAR AKUNTANSI PEMERINTAH DAN PERAN INTERNAL AUDIT TERHADAP KUALITAS LAPORAN KEUANGAN (Studi Empiris Pada SKPD Kabupaten Demak) Adrian Farros Elfauzi; Sudarno Sudarno
Diponegoro Journal of Accounting Volume 8, Nomor 2, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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This study aims to examine the factors that influence the quality of regional financial reports in the Demak District SKPD. As well as knowing the efforts made by the Government of Demak Regency to obtain fair opinions without exceptions. These efforts need to get appreciation from local government officials. The aim of this Government is to improve the reliability of the quality of the financial statements produced, especially in terms of asset management.The sample used in this study were 141 respondents with purposive sampling technique in Demak Regency. Data was obtained by distributing questionnaires. Questionnaires returned were 138 questionnaires. Data analysis used is test instrument, descriptive statistics, classical assumption test and hypothesis test.The results showed that the competence of human resources had a significant positive effect on the quality of financial statements, while government accounting standards, did not affect the quality of financial reports and the role of internal audit had a significant negative effect on the quality of financial statements.

OVERVALUED EQUITY MEMODERASI PENGARUH KUALITAS AUDIT PADA MANAJEMEN LABA Luqmanul Hakim; Sudarno Sudarno
Diponegoro Journal of Accounting Volume 8, Nomor 4, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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The objective of this study is to examine the influence of overvalued equity on moderating the relation between audit quality that represented by audit firm size, industry specialization auditor, and audit tenure; in decreasing the act of earning management (discretionary accruals) of all manufacture companies listed in Bursa Efek Indonesia (BEI). This study used secondary data form annual report.The population in this study consists of all listed manufacture firms in Indonesia Stock Exchange in year 2012-2014. Sampling method used is purposive sampling. A total sample of 105 companies were used in analysis. The data is analyzed using multiple linear regression analysis. The empirical result of this study show that overvalued equity is moderating the relation between audit quality and firm’s discretionary accruals.it is shown by the condition when a firm is overvalued the accruals’ decreasing effect of high quality auditors is reduced.

PENGARUH KONSERVATISME AUDITOR TERHADAP MANAJEMEN LABA DAN OPINI GOING CONCERN Elsa Hidayati Fajriyah; Sudarno Sudarno
Diponegoro Journal of Accounting Volume 9, Nomor 3, Tahun 2020
Publisher : Diponegoro Journal of Accounting

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This research purpose is to analyze the effect of auditor conservatism (the audit firm size) on earnings management (discretionary accrual absolute) and going concern opinion. Some control variables that used in this research are tobin’s q, size, leverage, return on assets, market-to-book value, age, sales growth, dan cash flow from operation. This research uses quantitative method by using multiple linear regression analysis and logistic regression analysis. The population in this research is all minning sectors firm listed in the Indonesia Stock Exchange from 2014 - 2018. The sample is selected using purposive sampling method and outlier test, and acquired 130 samples. The result showed that the auditor conservatism effect significantly on tax aggressiveness. Meanwhile, the auditor conservatism does not significantly influence on the relationship between earnings management and going concern opinion.

PENGARUH FEE AUDIT ABNORMAL TERHADAP KUALITAS AUDIT DENGAN ADOPSI IFRS SEBAGAI VARIABEL MODERATING Yunita Awaliyah; Sudarno Sudarno
Diponegoro Journal of Accounting Volume 8, Nomor 2, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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The focus of this study is to examine the effect of abnormal audit fee to audit quality and IFRS adoption is used to moderate its relation. Abnormal audit fee is the difference between the actual audit fee and the estimated of its normal audit fee. In this study, we use the discretionary accruals as the proxy of the audit quality. The population in this study is all the non-financial companies which registered on IDX for 2011-2013 period. We use the purposive sampling method and it obtains the 213 companies as our sample. We use the Modified Jones Model to calculate the discretionary accruals while double regression analysis is used to analyze the data. The result shows that abnormal audit fee impacts the audit quality negative significantly and IFRS adoption doesn’t impact the relation between abnormal audit fee and audit quality. This result supports the audit effort theory whereby fee audit surely reflects the auditor effort to do all the audit procedures.

PENGARUH REPUTASI KAP, UKURAN KAP, DAN BIAYA AUDIT TERHADAP KUALITAS AUDIT (Studi pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2015-2017) Malinda Rizki; Sudarno Sudarno
Diponegoro Journal of Accounting Volume 9, Nomor 3, Tahun 2020
Publisher : Diponegoro Journal of Accounting

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This research was aimed to examine the influence of audit firm characteristics, including audit firm reputation, audit firm size, and audit fees, on audit quality. The sample of 187 manufacturing companies listed on Indonesia Stock Exchange (IDX) for the period of 2015-2017 was selected by purposive sampling. Data is obtained through company’s financial reports, company’s annual reports and from the database of Pusat Pembinaan Profesi Keuangan The Ministry of Finance of Republic of Indonesia. Data analysis used multiple regression method perform by software IBM SPSS Statistics 22. The result of hypothesis test shows that audit firm reputation are take positive effect toward audit quality. Nevertheless, audit firm size and audit fees are not proven affecting audit quality.

PENGARUH TEMUAN KELEMAHAN SISTEM PENGENDALIAN INTERN DAN TEMUAN KETIDAKPATUHAN TERHADAP KETENTUAN PERATURAN PERUNDANG-UNDANGAN TERHADAP OPINI BPK ATAS LAPORAN KEUANGAN PEMERINTAH DAERAH Oka Purnawan Widodo; Sudarno Sudarno
Diponegoro Journal of Accounting Volume 6, Nomor 1, Tahun 2017
Publisher : Diponegoro Journal of Accounting

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This study aims to examine the effect of audit findings (weakness of internal control systems and compliance toward laws and regulations) on audit opinion of local government financial reports in Indonesia. Independent variables used in this study, weakness of internal control systems audit findings and non-compliance toward laws and regulations audit findings, proxied by the numbers of audit findings. Whereas for dependent variable is audit opinions consist of ordinal data. This study uses secondary data i.e. local government financial reports published by Badan Pemeriksa Keuangan Republik Indonesia (BPK RI) on the fiscal years of 2013 and 2014. The selection of the sample in this study using the purposive sampling method. Technique of data analysis in this study uses descriptive statistics and ordinal logistic regression to find out the effect of audit findings on audit opinion. The results showed that audit findings, which are weakness of internal control systems audit findings and non-compliance toward laws and regulations audit findings, negative significantly affect the determination of audit opinion on the local government financial reports published by BPK.

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