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Herry Laksito
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Economics, Econometrics & Finance

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PROFESIONALISME INTERNAL AUDITOR DAN INTENSI MELAKUKAN WHISTLEBLOWING Devi Novita Sari; Herry Laksito
Diponegoro Journal of Accounting Volume 3, Nomor 3, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

Many case of accounting violations that occur both in the country and abroad that reflect a professional attitude and ethical behavior of accountants are still worse. Such violations harm the users of financial statements. The purpose of this study is to analyze influence of the internal auditor’s professionalism did whistleblowing intentions. This study uses professionalism as an independent variable with five dimensions, consists of community affiliation, social obligations, dedication towards work, confidence in the rule itself or the community, internal auditors to be independent , and whistleblowing intentions as dependent variable.The population in this study is national banking company. Sampling method in this study is voluntary sampling. Case scenario will be given to internal auditors in central banks in Jakarta and then filed in and returned by the internal auditors who volunteered to fill in.The analysis showed that among the five dimensions of professionalism, community affiliation has no effect on whistleblowing intentions. This may be caused by a lack of self-awareness of internal auditors and the internal auditors are in a position of dilemma.
PENGARUH KUALITAS AUDIT TERHADAP COST OF EQUITY CAPITAL (STUDI EMPIRIS PADA PERUSAHAAN YANG YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2011) Pangestika Ayu Aji Kirana; Herry Laksito
Diponegoro Journal of Accounting Volume 2, Nomor 3, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

This research aims to examine the evidence about relationship between audit quality and cost of equity capital in Indonesia. This research  was conducted by using independent variables are audit firm size, audit tenure, auditor industry specialization as audit quality’s proxy. Dependent variable, cost of equity capital calculated with P/E ratio.This research was conducted by regression test as a test of the hypothesis. Data collection in this research using purposive sampling to companies listed at the Indonesian Stock Exchange in 2011. As many as 176 companies are used as samples in this research.Result of this research showed that audit firm size not significantly influence the cost of equity capital. It means that higher audit firm size  not decrease cost of equity capital. Meanwhile, audit tenure and auditor specialization industry significantly influence the  cost of equity capital.
FAKTOR – FAKTOR YANG MEMPENGARUHI JOB SATISFACTION AUDITOR DAN HUBUNGANNYA DENGAN PERFORMANCE DAN KEINGINAN BERPINDAH KERJA AUDITOR Ershita Wulandarie; 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 examine the factors that influence auditor’s job satisfaction, the effects job satisfaction on performance and turnover intentions, and how far the performances moderate the relationship between job satisfaction and turnover intention. The unit of analysis from this study is the auditor who worked on KAP in Semarang. The number of samples is 45 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, time budget pressures, audit complexity, and performance have a significant effect on job satisfaction. While the variable work culture of has a negative significant on job satisfaction. If the auditors are satisfied with the work, then their turnover intentions will be low. Related to the effect of performance on the relationship between job satisfaction and turnover intention, this study find evidence that performance moderate the relationship between job satisfaction and turnover intention in accounting firms. It means the negative relationship between job satisfaction and turnover intention depends on the the level of the performance.
PENGARUH MEKANISME CORPORATE GOVERNANCE, REPUTASI KAP, DEBT DEFAULT DAN FINANCIAL DISTRESS TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN Brilina Elita Mada; Herry Laksito
Diponegoro Journal of Accounting Volume 2, Nomor 4, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

This research aimed to show empirical proves about the effect of corporate governance mechanism, KAP reputation, debt default, and financial distress to an acceptance of going concern audit opinion. Hypothesis proposed by the researcher were (1) Concentrated ownership affected the acceptance of going concern audit opinion, (2) Managerial ownership affected the acceptance of going concern audit opinion, (3) Independent commissionaire affected the acceptance of going concern audit opinion, (4) KAP reputation affected the acceptance of going concern audit opinion, (5) Debt default affected the acceptance of going concern audit opinion, (6) Financial distress affected the acceptance of going concern audit opinion. The sample of this research was manufacturing firm in the period of 2010-2011. Purposive sampling technique was used to obtain the sample. Logistic regression was used to analyze the data. The variables of this research were centralized ownership, managerial ownership, independent commissionaire, debt default, KAP reputation, and financial distress.The result shows that centralized ownership, debt default, and financial distress have significant effect on the acceptance of going concern audit opinion, while managerial ownership, independent commissionaire, and KAP reputation do not have significant effect on the acceptance of going concern audit opinion.
PENGARUH FUNGSI AUDIT INTERNAL TERHADAP FEE AUDITOR EKSTERNAL Erlina Dyah Hapsari; Herry Laksito
Diponegoro Journal of Accounting Volume 2, Nomor 2, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

Understanding the relationship between a firm’s internal audit function and its external auditor fees is important. It has economic implications for firms and external auditors, particularly given that internal and external auditors both serve as monitoring mechanisms of a firm. This study examine the relationship between a firm’s internal audit function and its external auditor fee. It uses secondary data from annual reports of non-financial companies which listed on Bursa Efek Indonesia in 2010-2011. This study used purposive sampling method and used multiple linear regression as the analysis instrument. Before being conducted the regression test, it is examined by using the classical assumption tests. The results of this study indicate that internal audit function significantly influence the external auditor’s fees. Firms with active internal audit functions have higher audit fees, as a consequences higher complexity of external auditor duty. It means that higher responsibility of external auditor on determine the relevances of internal audit function related to firm’s internal control structure and its influences to financial statement or misstatement potential of financial statements, resulting in higher audit fees.
PENGARUH KINERJA KEUANGAN, UKURAN PERUSAHAAN DAN ARUS KAS OPERASI TERHADAP EARNINGS PER SHARE Kumala Shinta; Herry Laksito
Diponegoro Journal of Accounting Volume 3, Nomor 2, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

The main purpose of companies are to increase and maximize the profit of the owners which form on Earnings Per Share (EPS). EPS shows how good the companies in giving return to the owners. In addition, in investing, EPS can be a main indicator to see the interesting point of stock. It because the amount of EPS will influence the price of stock in the market to get capital gain and to determine the amount of dividend. The research  examines the influence of financial performance consisting of total asset turn over, current ratio, debt equity ratio, net profit margin, return on equity and price book value, firm size and operating cash flow on earnings per share. Research samples are Indonesian companies listedin the Indonesia Stock Exchange (IDX) in 2010-2012. Data used in this research are financial statements and Indonesian Capital Market Directory from Indonesia Stock Exchange (IDX). The data are analyzed by using multiple regression method with SPSS program. The analysis shows that total asset turn over, debt equity ratio, net profit margin, return on equity, price book value and operating cash flow have positive significant influence on earnings per share, while the firm size has negative significant influence on earnings per share. The result of this study also shows that there is no significant influence on the current ratio to earnings per share.
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