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PENGARUH KEPEMILIKAN PERUSAHAAN TERHADAP PENETAPAN BIAYA AUDIT Aulia Rachma Hanifah; Agustinus Santosa Adiwibowo
Diponegoro Journal of Accounting Volume 9, Nomor 3, Tahun 2020
Publisher : Diponegoro Journal of Accounting

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This study aims to analyze the effect of management ownership structure, foreign ownership, and Government Ownership Foreign Ownership as an independent variable on audit fees as the dependent variable on companies listed on the Indonesia Stock Exchange LQ45. The population used in this study were 34 companies listed on the Indonesia Stock Exchange LQ45 (IDX) during the 2016-2018 period in a row. The sample used was as many as 27 companies using purposive sampling techniques with the criteria of having an annual report and financial statements during the study period. Analysis of research conducted using multiple linear regression analysis by first passing the classical assumption test and using the t test, F test, and the coefficient of determination (R2) to determine the significance and influence of management ownership, foreign ownership, and Government Ownership Foreign ownership of costs an audit. The results of this study indicate that there is a significant positive effect on the variable foreign ownership of audit fees. Managerial and government ownership does not have a significant negative effect on audit fees. Overall, the ownership structure has a different effect on audit fees

PENGARUH SPESIALISASI INDUSTRI KAP, REPUTASI AUDITOR, DAN AUDIT TENURE TERHADAP AUDIT REPORT LAG Dharma Nirmala Eka Makhabati; Agustinus Santosa Adiwibowo
Diponegoro Journal of Accounting Volume 8, Nomor 2, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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The longer delay in the publication of financial statement can reduce the value of financial information because it is not available at the time required. This research aims to empirically examine the effect between auditor industry specialization, auditor reputation, audit tenure on audit report lag. The dependent variable in this research is audit report lag. The independent variables in this research are auditor industry specialization, auditor reputation, and audit tenure. While the control variables used in this research are leverage, subsidiary, family ownership, and loss. The population of research consist of 49 financial reporting from chemical companies that listed in Indonesia Stock Exchange period 2013-2017. This research using secondary data that selected by purposive sampling method, so the final sample that obtained are 41 companies. The analytical method that was used is multiple linear regression analysis, which is processed using SPSS 23. The result of this research shows that auditor industry specialization and auditor reputation have negative and significant effect to audit report lag. This means that if the company audited by auditor industry specialization or auditor the Big 4, then the audit report lag will be shorter than the company audited by auditor non industry specialization or auditor non the Big 4. While audit tenure has insignificant effect to audit report lag.

PENGARUH MODAL INTELEKTUAL TERHADAP KINERJA KEUANGAN PERUSAHAAN (Studi Empiris pada Perusahaan LQ-45 di Bursa Efek Indonesia Tahun 2016-2018) Luthfina Nurin Shabrina; Agustinus Santosa Adiwibowo
Diponegoro Journal of Accounting Volume 9, Nomor 3, Tahun 2020
Publisher : Diponegoro Journal of Accounting

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This study aims to examine the effect of intellectual capital on corporate financial performance. The components of intellectual capital used are the efficiency of human capital /HCE, structural capital efficiency/SCE, and capital employed efficiency/CEE. Indicators of the corporate financial performance used are return on assets (ROA) and asset turnover (ATO). This study was conducted using a documentation study with secondary data. The analytical method in this study is a quantitative approach. The population in this study are companies listed on the Indonesia Stock Exchange (IDX) which are included in the LQ45 Index consistently in 2016-2018 and have published financial statements. The results showed that: (1) human capital efficiency / HCE did not affect the rate of return on assets / ROA and had a significant negative effect on asset turnover / ATO. (2) structural capital efficiency/ SCE did not affect the rate of return on assets and asset turnover. (3) capital employed efficiency/ CEE had a significant positive effect on the rate of return on assets and asset turnover.

DETEKSI KECURANGAN LAPORAN KEUANGAN MENGGUNAKAN BENEISH M – SCORE DAN PREDIKSI KEBANGKRUTAN MENGGUNAKAN ALTMAN Z – SCORE (Studi Empiris pada Perusahaan yang Termasuk dalam Indeks LQ – 45 Tahun 2016 – 2018) Caterina Kesuma Dinasmara; Agustinus Santosa Adiwibowo
Diponegoro Journal of Accounting Volume 9, Nomor 3, Tahun 2020
Publisher : Diponegoro Journal of Accounting

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Financial statements can be the one of the source of financial information in a company. Fraud can be seen through financial reports, which can be interpreted as acts intended to get personal benefit or in a group that can harm other parties directly or indirectly, which is usually done by parties from within or outside the organization and is an illegal activity. Through the company's financial statements can be seen the financial condition of a company. If the company experiences economic difficulties, the company is unable to pay off its obligations or debt. If the company is exposed to financial distress, the company is considered to have failed in their business. This study was conducted with the aim of finding out companies listed on the Indonesia Stock Exchange (IDX) and those included in the LQ-45 index who were manipulating on their financial statements and who had financial difficulties reflected in the financial statements presented. The sample used in this study were 24 companies listed on the Indonesia Stock Exchange (IDX) and included in the LQ-45 index in 2016 - 2018. The type of data used in this study is secondary data, which is in the form of company annual reports. This study uses quantitative descriptive methods to analyze data. Beneish M - Score is used to detect financial statement fraud and Altman Z - Score is used to predict bankruptcy in companies. The results of this study indicate that in 2016 there were 42% of companies classified as manipulators, in 2017 there were 33% of companies classified as manipulators, and in 2018 there were 29% of companies classified as manipulators. In addition, in 2016 there were no companies experiencing financial difficulties or going bankrupt and in 2017 and 2018 there were 1 (one) or 4% of companies experiencing financial difficulties or who were going bankrupt.

PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP PRAKTIK MANAJEMEN LABA RIIL ( Studi Empiris pada Perusahaan Sub Sektor Perdagangan Besar yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2019) Dimas Muhammad Ismail; Agustinus Santosa Adiwibowo
Diponegoro Journal of Accounting Volume 11, Nomor 4, Tahun 2022
Publisher : Diponegoro Journal of Accounting

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This study aims to examine the effect of Good Corporate Governance on real earnings management practices carried out by companies. The independent variables used in this study are the size of the board of commissioners, the proportion of independent commissioners, managerial ownership, institutional ownership, audit committee size, and audit committee meetings as a proxy for Good Corporate Governance. The dependent variable used in this study is real earnings managements. The sample used in this study was selected using purposive sampling and obtained a final sample of 49 large trading sub-sector companies listed on the IDX for the 2017-2019 period. Hypothesis testing in this study was conducted using multiple linear regression analysis. The test results show that the proportion of independent commissioners, managerial ownership, the size of the audit committee and audit committee meetings have no significant effect on the real earnings management carried out by the company. The size of the board of commissioners has a significant negative effect on the company's real earnings management, while institutional ownership has a significant positive effect on the company's real earnings management.

PENGARUH TATA KELOLA PERUSAHAAN DAN KEPEMILIKAN INSTITUSIONAL TERHADAP MANAJEMEN LABA (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia pada tahun 2017-2019) Yumiko Violita Sitorus; Agustinus Santosa Adiwibowo
Diponegoro Journal of Accounting Volume 11, Nomor 4, Tahun 2022
Publisher : Diponegoro Journal of Accounting

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This research aims to examine the effect of corporate governance and institutional ownership on earnings management in manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019 variabel used in the examination are board independence, board gender diversity, institutional ownership and audit committee as the independence variables, also earnings management as the dependent variable. This research used manufacturing companies during the 2017-2019 with a total sample is 303 samples. Sample based on purposive sampling method that follows certain criterias. Multiple regression analysis is the analysis method used in this research. The result of this research indicates that board independence, board gender diversity, institutional ownership and audit committee has a significant negative effect on earnings management.

PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN PERBANKAN SELAMA MASA PANDEMI (Studi Empiris pada Perusahaan Perbankan yang Terdaftar di BEI Tahun 2020-2021) Melati Achyar Pulungan; Agustinus Santosa Adiwibowo
Diponegoro Journal of Accounting Volume 11, Nomor 4, Tahun 2022
Publisher : Diponegoro Journal of Accounting

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The purpose of this study is to examine the effect of the application of Good Corporate Governance on the financial performance of banks. This type of research is a type of quantitative research. This study uses secondary data obtained from annual reports of banking companies (annual reports) listed on the Indonesia Stock Exchange (BEI). Data were analyzed using multiple regression analysis with the help of the SPSS 2022 program.The results of this study indicate (1) The Board of Directors has a positive and insignificant effect on Banking Financial Performance. (2) The Independent Board of Commissioners has a positive and insignificant effect on Banking Financial Performance. (3) The Audit Committee has a negative and insignificant effect on Banking Financial Performance. (4) Ownership Structur has a positive and significant effect on Banking Financial Performance. (5) Foreign Ownership has a positive and insignificant effect on Banking Financial Performance. (6) Company size has a positive and insignificant effect on Banking Financial Performance.(7)External Audit Quality has a positive and insignificant effect on Banking Financial Performance.

PENGARUH FINANCIAL LEVERAGE, LIKUIDITAS, UKURAN PERUSAHAAN, DAN ARUS KAS BEBAS TERHADAP KINERJA KEUANGAN PADA MASA PANDEMI COVID 19 (Studi empiris pada Perusahaan Sektor Infrastruktur, Utilitas, dan Transportasi yang Terdaftar di Bursa Efek Indonesia periode 2020 – 2021) Muhammad Faizal Muttaqin; Agustinus Santosa Adiwibowo
Diponegoro Journal of Accounting Volume 12, Nomor 1, Tahun 2023
Publisher : Diponegoro Journal of Accounting

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This study aims to examine the effect of financial leverage, liquidity, firm size, and free cash flow on financial performance. The independent variables in this study are financial leverage, liquidity, firm size, and free cash flow. The dependent variable in this study is financial performance.This study uses secondary data obtained from annual reports and financial statements of companies in the infrastructure, utilities, and transportation sectors on the Indonesia Stock Exchange. The method of determining the sample using purposive sampling method. The sample used is the infrastructure, utility, and transportation sector companies listed on the Indonesia Stock Exchange from 2020 - 2021 based on predetermined criteria. The number of samples used is 126 samples. The analytical method used in this study is multiple regression analysis using the IBM SPSS 26 program.The results of this study indicate that financial leverage has a negative effect on financial performance, while liquidity does not significantly affect financial performance. The results of further research indicate that firm size and free cash flow have a positive effect on financial performance.

PENGARUH RASIO KEUANGAN TERHADAP PERTUMBUHAN LABA PERUSAHAAN (Studi Empiris pada Perusahaan Konstruksi, Properti, dan Real Estate yang Terdaftar Konsisten di Bursa Efek Indonesia Tahun 2018-2021) Anisa Setyaningdiyah; Agustinus Santosa Adiwibowo
Diponegoro Journal of Accounting Volume 12, Nomor 4, Tahun 2023
Publisher : Diponegoro Journal of Accounting

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This study aims to analyze the effect of current ratio, debt to asset ratio, net profit margin, return on assets, and return on equity on profit growth. The population in this study were all companies on construction, property, and real estate sector listed in Indonesia Stock Exchange Database for the year 2018 to 2021. The sampling methode used in this research was purposive sampling. Total number of samples used in this study were 96 study samples. The data used in this study were obtained from Bloomberg Database. The data in this study were analyzed using panel data regression techniques. The result of this study indicate that current ratio and return on assets has positive effect on profit growth. While, debt to assets ratio, net profit margin, and return on equity has no effect on profit growth.

PENGARUH PENGUNGKAPAN ENVIRONMENTAL, SOCIAL, GOVERNANCE (ESG) TERHADAP KINERJA PERUSAHAAN (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2016-2021) Hilmy Muhammad Hartomo; Agustinus Santosa Adiwibowo
Diponegoro Journal of Accounting Volume 12, Nomor 4, Tahun 2023
Publisher : Diponegoro Journal of Accounting

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In carrying out its business activities, companies are required to not only pay attention to profits, but also must pay attention to the impact arising from the course of the company's operational activities. One of the efforts to overcome this is to pay attention to environmental, social, and corporate governance factors. This study aims to analyze the impact of Environmental, Social, and Governance (ESG) disclosures on company performance. The disclosure of ESG scores used is a combination of three factors, namely environmental, social, and corporate governance. The company's performance measurement is carried out using Return on Asset (ROA), Return on Equity (ROE), and Tobin's Q. This study also uses control variables, including Asset Turnover (AG) and Asset Growth (AG).The sample used in this study is manufacturing companies in Indonesia, namely 26 manufacturing companies that have revealed Environmental, Social, and Governance scores in 2016 – 2021 using the purposive sampling method with secondary data obtained from the Bloomberg database. This study used multiple linear regression analysis panel data and used IBM SPSS Statistics 25 software.The findings of this study illustrate that ESG score variables have a positive influence on company performance which in this study uses Return on Asset (ROA), Return on Equity (ROE), and Tobin's Q proxies.

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