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Herry Laksito
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Economics, Econometrics & Finance

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ANALISIS VARIABEL ANTESEDEN PERILAKU AUDITOR INTERNAL DAN KONSEKUENSINYA TERHADAP KINERJA (Studi pada di BUMN Kota Semarang) Hanny Larasati; Herry Laksito
Diponegoro Journal of Accounting Volume 2, Nomor 4, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to analyze and provide empirical evidence of influence culture organizational, leadership style, and monetary incentive as antecedent of organizational commitments, while time budget pressure, task complexity, and discussion of audit review as antecedent of motivation. This study is also examine the consequence of commitment organizational and motivation on the performance of internal auditor. The sample of this research is the auditor employed in state-owned business entities. this research was conducted with methods of survey of auditors who are in state-owned enterprises Semarang.Samples taken with uses the technique purposive judgment of sampling. The criteria is an auditor who work on the state in the city of semarang, registered in the Compartments IAI Directory Public Accountant in 2012, and having experience working at least one year. The data conducted using a questionnaire propagated as much as 90 and only 58 a questionnaire that can be processed. Analysis of data analysis using methods path.This research using program SPSS version 16.0 stating that organizational culture, leadership style, monetary incentive have positive effect on organizational commitment . Time budget pressure and discussion of audit review impact on motivation while task complexity have negative effect on motivation. Organizational commitment and motivation have positive effect on performance, while organizational culture, monetaryincentive, and time budget pressure have no effect on the performance of auditors.
PENGARUH LINGKUNGAN ETIKA, PENGALAMAN AUDITOR DAN TEKANAN KETAATAN TERHADAP KUALITAS AUDIT JUDGMENT Pritta Amina Putri; Herry Laksito
Diponegoro Journal of Accounting Volume 2, Nomor 2, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

This research was aimed to obtain empirical evident whether there is any effect of environtmental ethics, auditor’s experience and obedience pressure toward audit judgment taken by auditor. This research was carried out at the Central Java especially in Semarang city with respondent  from auditors who work in Public Accountant Office in Semarang city.            The sampling was conducted by purposive judgment sampling technique. The criterias are auditor who worked on the Public Accountant Office  (KAP), especially in Central Java, Semarang city,  listed on Compartment IAI Directory Public Accountant in 2012, and has worked at least 1 year experience. Data is collected using questionnaires distributed as 75 and only 43 questionnaires that can be processed. Data analysis using multiple linear regression.            The results of this study showed that ethical environment, auditor’s experience and obedience pressure,  has a positive influence on quality of audit judgment. 
PENGARUH AUDITOR INTERNAL TERHADAP KUALITAS PELAPORAN KEUANGAN PADA BANK PERKREDITAN RAKYAT DI JAWA TENGAH Shabrina Rahutami Nur Amalia; Herry Laksito
Diponegoro Journal of Accounting Volume 3, Nomor 2, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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The purpose of this study is to examine the influence of Internal Auditor on financial reporting quality. Financial reporting is important part as considered thing for their decision maker. Thus, financial reporting quality needs to be overseen because of that influence on stakeholders decision. Nowadays, internal audit role is beamed as one of important role to improve financial reporting quality.This study uses primary data with questionnaires sent to internal audit directors of public credit bank in some city in Central Java. Sampling method that used is convenient sampling. Samples are choosen based on the easiness to control the questionnaires. This study uses 96 samples of Bank of Public Credit and there are 49 questionnaires which is returned. Because there are 3 outliers, the data that can be processed is 46. Statistic tool that used in this study is logistic regression. Before using logistic regression, questionnaires are tested by the validity and reliability testing.The result of this study indicate that internal auditor influences the financial reporting quality. Coordination and coorperation between internal auditor and eksternal auditor have positive influence on improvement of financial reporting quality. The greater involvement of internal auditor in overseeing financial reporting reliability will improve financial reporting quality. 
MINIMALISASI TAX EVASION MELALUI TARIF PAJAK, TEKNOLOGI DAN INFORMASI PERPAJAKAN, KEADILAN SISTEM PERPAJAKAN, DAN KETEPATAN PENGALOKASIAN PENGELUARAN PEMERINTAH (Studi Empiris pada Wajib Pajak Orang Pribadi di Wilayah KPP Pratama Pekanbaru Senapelan) Inggrid Permatasari; Herry Laksito
Diponegoro Journal of Accounting Volume 2, Nomor 2, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

Tax revenues are very important in securing the state budget and the balance between national economic conditions and the global economic unification. However, in reality there are many taxpayers who do not obey the tax laws by doing tax evasion. This study aimed to describe and analyze the influence of perception on tax rates, technology and information og taxation, taxation fairness, and accuracy allocation of government expenditure to minimize tax evasion.The research was conducted by survey method to individual taxpayers in Pekanbaru, which is obtained by incidental sampling. Data collection method used surveys and questionnaires, and then the data were analyzed using descriptive analysis and multiple regression analysis.The results of this study prove that the tax rates have a positive and significant impact on tax evasion, and technology and information of taxation, taxation fairness and accuracy allocation of government expenditure have a negative and significant impact on tax evasion, both partial and simultaneous. Variable tax rates provide the greatest influence on tax evasion because it has a beta value of 0,22 while the variable technology and information of taxation provide the smallest influence on tax evasion because it has a beta value of -0.01. Variable tax rates, and technology and information of taxation, taxation fairness, and the accuracy allocation of government expenditure can be used to describe tax evasion of 78%.
ANALISIS FAKTOR – FAKTOR YANG MEMPENGARUHI JOB SATISFACTION AUDITOR YANG BEKERJA PADA KANTOR AKUNTAN PUBLIK DI JAKARTA Rando Meidiansyah Putra; Herry Laksito
Diponegoro Journal of Accounting Volume 1, Nomor 1, Tahun 2012
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the factors - factors that affect job satisfaction, the auditor who worked on KAP in Jakrta. The unit of analysis of this study is the auditor who worked on the public accounting firm in Jakarta. The number of samples is 120 auditors and the data processed using SPSS. The analysis performed included tests of validity, test reliability, test classic assumptions, multiple linear regression analysis including the F test, t test, and coefficient of determination. The results of the analysis of the study can be seen that the variable consideran leadership style, structure leadership style, and complexity of the task has a positive effect on job satisfaction. While the variable of time budget pressures have a negative influence on job satisfaction.
PENGARUH MEKANISME TATA KELOLA PERUSAHAAN TERHADAP LUAS PENGUNGKAPAN INFORMASI STRATEGIS PADA WEBSITE PERUSAHAAN (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2010) Firda Amalia; Herry Laksito
Diponegoro Journal of Accounting Volume 2, Nomor 1, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this study is to determine the influence of corporate governance mechanismtowards the volume of strategic information disclosed on corporate website. The variables breakeddown into meeting frequency of The Board of Commisioner, the size of Board of Commisioner,Independent Board of Commisioner’s composition and Blockholder’s ownership. The AgencyTheory, Signaling Theory, and Proprietary Cost Theory are used to explain the relation amongthose variables. This study is a replica of the prior research that has been done by Sanchez et al.,(2011) with the constriction of research’s samples. This study is a cross-sectional study, wheresecondary data of 36 websites and annual reports of manufacturing companies listed in BEI for2010 are used. The statistic method used to examine the hypothesis is Linear Regression with SPSS17.0. The results indicate that the meeting frequency of Board of Commisioner has a positive andsignificant influence to the volume of strategic information disclosed on corporate website. Whilethe size of Board of Commisioner, Independent Board of Commisioner’s composition andBlockholder’s ownership proven nothing influence to the volume of strategic information disclosedon corporate website.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI LUAS PENGUNGKAPAN INFORMASI SUKARELA LAPORAN TAHUNAN (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2008-2010) Anita Yolanda Suta; Herry Laksito
Diponegoro Journal of Accounting Volume 1, Nomor 1, Tahun 2012
Publisher : Diponegoro Journal of Accounting

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Abstract

The aims of this study is to analyze the influence of firm characteristics on voluntary disclosure inannual report in Indonesia. Factors tested in this study are firm size, firm age, leverage,ownership dispersion, net profit margin, return on equity, liquidity, and proportion of independentboard of commissioners. Collecting data is using porposive sampling methode to themanufacturing companies that listed in Indonesian Stock Exchange during 2008-2010. This studyuses content analysis to measure the extent of voluntary disclosure. There are 103 voluntarydisclosure items to detect the extent of voluntary disclosure. This study used agency theory,stakeholder theory, and signal theory to explain lingkage between variables. This research usesmultiple regression that use to examine the influence of firm characteristics on voluntarydisclosure in annual report. The result of this research showed those independent variables thathave significant influence on extent of voluntary disclosure is firm size, leverage, and liquidity.However, firm age, ownership dispersion, net profit margin, return on equity, and proportion ofindependent board of commissioners do not show significant influence on the extent of voluntarydisclosures.
PENGARUH HUMAN CAPITAL TERHADAP KUALITAS AUDITOR PADA KANTOR AKUNTAN PUBLIK DI SEMARANG Oneal Savitri; Herry Laksito
Diponegoro Journal of Accounting Volume 2, Nomor 2, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this research is to examine the influence of human capital toward auditor’s quality in Public Accounting Firm at Semarang. The auditor quality which is the dependent variable will influence human capital as independent variablel. Human capital is consisted of formal education level, working experience, professional qualification level of auditor and continuing professional development. The population in this research are auditor in Public Accounting Firm at Semarang, Indonesia The result are all independent variable that is human capital simultantly have positif influence for auditor quality. The analysis for independent variable partially, only formal education level, working experience, and CPD that have a significant influence of the auditor quality Professional qualification level have not significant influence with auditor
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT DELAY (Studi Empiris pada Perusahaan-Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Tahun 2010-2012) Esynasali Violetta Sebayang; Herry Laksito
Diponegoro Journal of Accounting Volume 3, Nomor 3, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this research is to examine the impact of company size, profitability, auditors quality, auditors opinion, and auditors gender influence simultaneously toward audit delay in banking company that listedon the Indonesia Stock Exchange from 2010 to 2012.            Sampling method that used is purposive sampling and the result are 27 firms as sample per year. This research is done for 2010-2012 period. Data that used in this research is financial statements from each company, publized through website www.idx.co.id. The data which have already collected are processed with classic assumption test before hypothesis test. Software SPSS version 16.0 is used to test in this research.            The results of this study show that of company size and auditors gender is significant effecttoward audit delay, Whereas, profitability, auditors quality, and auditors opinion do not influence time of audit delay.
FAKTOR – FAKTOR YANG MEMPENGARUHI KEPATUHAN PAJAK BUMI DAN BANGUNAN (P-2) (Studi pada WPOP di Kabupaten Klaten) Riana Widiastuti; Herry Laksito
Diponegoro Journal of Accounting Volume 3, Nomor 2, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this study was to investigate variables behave attitude, subjective norm, perceived behavioral control, awareness, knowledge of sanctions and services tax on taxpayer compliance behavior on Land and Building Tax in Klaten district.Respondents used in the study was an individual taxpayer in the district Klaten. Furthermore, sampling method to collect data was from 100 respondents to apply the method of purposive sampling. Multiple linear regression analysis was used to analyze research data.The test results in the study show that attitudes behave, subjective norms, perceived behavioral control, consciousness, service tax affect taxpayer behavior to obey to taxation. While knowledge of tax penalties do not affect taxpayer behavior to obey to taxation. This is because only provides insight and knowledge of the general picture that is not quite create a positive perception of taxpayers to comply with tax regulations. Furthermore, the perception created by the taxpayer is not influenced by knowledge of the tax penalties are owned by the taxpayer.
Co-Authors Anita Yolanda Suta Brilina Elita Mada Devi Novita Sari Erlina Dyah Hapsari Ershita Wulandarie Esynasali Violetta Sebayang Firda Amalia Hanny Larasati Inggrid Permatasari Kumala Shinta Oneal Savitri Pangestika Ayu Aji Kirana Pritta Amina Putri Rando Meidiansyah Putra Riana Widiastuti Shabrina Rahutami Nur Amalia