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All Journal Diponegoro Journal of Accounting Jurnal Akuntansi Multiparadigma Journal of Auditing, Finance, and Forensic Accounting Indonesian Journal of Sustainability Accounting and Management Jurnal Pengabdian Vokasi Indonesian Journal of Sustainability Accounting and Management
Agus Purwanto
Accounting Department, Faculty Of Economics And Business, Diponegoro University
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice

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Journal : Diponegoro Journal of Accounting

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PENGARUH SURPLUS FREE CASH FLOW DAN MEKANISME GOOD CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA S. Willy Rahadyan W; Agus Purwanto
Diponegoro Journal of Accounting Volume 4, Nomor 2, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

The aim of this research is to investigate the influence of surplus free cash flow and good corporate governance mechanisms to earning management. Good corporate governance mechanisms that used in this research, such as : board of commissioner size, board  of  commissioner  independent,  audit  committee  size,  the  frequency  of  audit committee meetings, and the number of finance experts audit committee.The sample in this research are manufacturing companies which were listed in Indonesia Stock Exchange.in the year of 2012-2013. Total sample in this research are 139 companies that selected with purposive sampling method. This research uses multiple regression analysis method to investigate the influence of surplus free cash flow and good corporate governance mechanisms to earning management.The results of this research indicate that surplus free cash flow had a positive significant  influence  to  earning  management,  board  size  had  a  negative  significant influence to earning management. Board of commissioner independent, audit committee size, the frequency of audit committee meetings, and the number of finance experts audit committee had not a significant influence to earning management. 
PENGARUH KUALITAS LABA AKUNTANSI TERHADAP EFISIENSI INVESTASI PERUSAHAAN DENGAN RISIKO LITIGASI SEBAGAI VARIABEL MODERATING (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Tahun 2011-2012) Risha Aristiani N; Agus Purwanto
Diponegoro Journal of Accounting Volume 4, Nomor 3, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

This study examines the moderating effect of litigation risk on the influence of earning quality on investment efficiency. Litigation risk mitigates agency problems and promote greater earning quality. Higher litigation risk would strengthen the influence of earning quality on investment efficiency. Manager avoid litigation because it raises costs. That’s why income statement will be approached with the actual state of the company so that it can be used as a proper basis for making investment decisions. The result indicates litigation risk had significant negative to the influence of earning quality on Investment efficiency. This negative effect states that the higher litigation risk would reduce accrual quality on investment efficiency. In other words, earning quality will further improve corporate investment efficiency. Litigation risk has a role to influence managers to disclose earning.
PENGARUH TENURE KAP, UKURAN KAP, SPESIALISASI AUDITOR DAN AUDIT FEE TERHADAP KUALITAS AUDIT DENGAN MODERASI KOMITE AUDIT Anastasia Angesti Nurintiati; Agus Purwanto
Diponegoro Journal of Accounting Volume 6, Nomor 1, Tahun 2017
Publisher : Diponegoro Journal of Accounting

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Abstract

There are still debate whether long audit tenure will decrease auditor’s independency which effecting the quality of audit. This research has an objective to analyze the relation and effect between audit tenure, accounting firms specialization, accounting firms size and audit fee to audit quality moderated by audit committee.By using a data collected from Annual Report manufacture companies listed in Indonesia Stock Exchange (IDX) periode 2013 – 2015 and attached information about audit fee. This research use linier regression and Moderated Regression Analysis (MRA) along with purpossive sampling method, 154 companies were obtained.Result from this research shown that tenur and audit fee have a significant effect to audit quality which proxied with discreationary accrual. While accounting firms size and auditor spesialization have no significance to audit quality. The role of audit committee was able to modarate between tenur and audit quality.
PENGARUH KUALITAS LABA AKUNTANSI TERHADAP EFISIENSI INVESTASI PERUSAHAAN DENGAN RISIKO LITIGASI SEBAGAI VARIABEL MODERATING (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Tahun 2011-2012) Risha Aristiani N; Agus Purwanto
Diponegoro Journal of Accounting Volume 4, Nomor 3, Tahun 2015
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (406.883 KB)

Abstract

This study examines the moderating effect of litigation risk on the influence of earning quality on investment efficiency. Litigation risk mitigates agency problems and promote greater earning quality. Higher litigation risk would strengthen the influence of earning quality on investment efficiency. Manager avoid litigation because it raises costs. That’s why income statement will be approached with the actual state of the company so that it can be used as a proper basis for making investment decisions. The result indicates litigation risk had significant negative to the influence of earning quality on Investment efficiency. This negative effect states that the higher litigation risk would reduce accrual quality on investment efficiency. In other words, earning quality will further improve corporate investment efficiency. Litigation risk has a role to influence managers to disclose earning.
PENGARUH KARAKTERISTIK KOMITE AUDIT DAN AUDIT EKSTERNAL SEBAGAI MEKANISME PENGAWASAN PADA MANAJEMEN LABA (Studi Empiris pada Perusahaan Manufaktur yang terdaftar di BEI tahun 2012-2013) Adila Ashari Partono; Agus Purwanto
Diponegoro Journal of Accounting Volume 4, Nomor 2, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aimed to analyze the influence of audit committees and external audit of the management of corporate profits . Securities and Exchange Commission issued rules to any manufacturing company to establish an audit committee . Agency problems within the company will be controlled by the audit committee and internal audit presence . It is also supported by an external audit by the accounting firm issued an audit opinion which is able to be trusted by the principal or shareholder .The sample used is secondary data from the Indonesia Stock Exchange ( BEI ) is a manufacturing company's annual report base in 2012-2013. Variable earnings management, audit committee and external audit analyzed using multiple linear regression analysis method to test hypothesis testing and statistical test statistic t F. This is because the variables are tested more than one independent variable .These results indicate that the variable external audit had significant negative effect on earnings management. While the number of audit committee, the number of audit committee meetings , the expertise finance of audit committee had no significant effect .
ANALISIS FAKTOR-FAKTOR YANG MEMEPENGARUHI KEBIJAKAN DIVIDEN (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI PERIODE 2010-2013) Nurkholis Nurkholis; Agus Purwanto
Diponegoro Journal of Accounting Volume 4, Nomor 2, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

This research aims to analyze the influnce of investment opportunity set, profitability, free cash flow and collaterializable assets on the dividend policy. The population of this research are all manufacturing companies that listed in Indonesian Stock Exchange (IDX) during 2010-2013. The sample was selected using purposive sampling method and obtined one hundred twenty five firms being sampled. This research analyzes the company’s annual report using the method of content analysis. Data analysis used descriptive statistics, assumption tests, and tobit regression model.The result of this study showed that investment opportunity set, profitability and free cash flow significantly influence to the dividend policy. Meanwhile, collaterializable assets had no effect to dividend policy.
ANALISIS HUBUNGAN KLIEN-AUDITOR : FAKTOR-FAKTOR YANG MEMPENGARUHI PERGANTIAN AUDITOR (Studi Empiris pada Perusahaan Manufaktur di Indonesia Periode 2018-2020) Nabila Aulia Azari; Agus Purwanto
Diponegoro Journal of Accounting Volume 11, Nomor 1, Tahun 2022
Publisher : Diponegoro Journal of Accounting

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Abstract

There are factors that can make a firm decide to do the auditor switching. The general reason is because they want to have their financial statement to be fairly valuated. This study included manufacture firms listed on Indonesia Stock Exchange 2018-2020 that have the variable need for the research. The aim is to exmine the factors that affect auditor switching. Those are change in management, subs, client size, client growth and auditor firm size.The datas used are secondary datas. Samples consist of 54 manfacture companies listed in Indonesia Stock Exchange within period of 2018-2020, choosen by purposive sampling method. The analysis used is logistic regression.The result of this study showed that change in management, subs, client size and size of auditor firm size doesn’t affect the auditor switch.. While the client growth is significantly affect the auditor switching. The logistic regression model is fit because the R square score is 0,311 or 31,1%.
PENGARUH TIME BUDGET PRESSURE DAN HUMAN CAPITAL TERHADAP REDUCED AUDIT QUALITY ACT DENGAN BUDAYA ETIKA ORGANISASI SEBAGAI VARIABEL MODERATING (Studi Empiris pada KAP di Kota Semarang) Muchammad Sasa Jayeng Basundoro; Agus Purwanto
Diponegoro Journal of Accounting Volume 6, Nomor 3, Tahun 2017
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aimed to analyze the relationship between time budget pressure and human capital on audit quality through ethical culture of the organization and analyze the influence of cultural mediation organization's ethics against indirect relationship between human capital and time budget pressure on reduced audit quality act.This study uses primary data obtained from questionnaires distributed to the KAP in Semarang and Ernst. This study used a sample of 76 respondents using purposive sampling. The data analysis is done by testing data quality, classic assumption test, and hypothesis testing with multiple linear regression model.The results obtained from this study is that audit quality is directly influenced by human capital, time budget pressure, and ethical culture of the organization. While the organization's ethical culture is directly influenced both of time budget pressure and also human capital on reduced audit quality act.
ANALISIS PENGARUH STRUKTUR KEPEMILIKAN TERHADAP MANAJEMEN LABA (STUDI KASUS PADA PERUSAHAAN PERTAMBANGAN DI BEI PERIODE 2008-2013) Naila ‘Izzah; Agus Purwanto
Diponegoro Journal of Accounting Volume 5, Nomor 2, Tahun 2016
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this study was to analyze the factors affecting the company in earnings management in a mining company listed on the Stock Exchange in 2008-2013. The population of this research is all financial data of listed companies on the Stock Exchange 2008-2013 period. Sampling method used in this research is purposive sampling method. The sample used in this study are mining sector companies listed on the Stock Exchange in 2008-2013. The data used are secondary data from BEI. The analysis technique used is multiple linear regression analysis. Based on this research, the independent variable institutional ownership, foreign ownership, and government has positive influence on earnings management while managerial ownership has no effect on earnings management. Based Adjusted R Square is seen that the magnitude of the coefficient of determination indicated by the value of Adjusted R Square is equal to 0.166, this means that institutional ownership, managerial ownership, foreign ownership, government ownership, independent board, firm size and leverage are able to explain earnings management by 16,6%.
ANALISIS PENGARUH KECUKUPAN MODAL TERHADAP BIAYA INTERMEDIASI DAN PENGAMBILAN RISIKO BANK (Studi Kasus pada Bank Umum yang Terdaftar di Bursa Efek Indonesia Periode 2013-2017) Rosa Yuni Rahmawati; Agus Purwanto
Diponegoro Journal of Accounting Volume 8, Nomor 3, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

             This study aims to examine the effect of capital adequacy on intermediation cost and bank risk taking. Capital adequacy is measured using the Capital Adequacy Ratio (CAR), the ratio of total equity to total assets (RETTA), and capital dummy. Intermediation costs are measured using Net Interest Margin (NIM) 1 and NIM 2. Control variables in this study are management efficiency, revenue diversification, risk-weighted assets to total assets, statutory reserve, and financial intermediation.            The population in this study consisted of banks in Indonesia, especially banks listed on the Indonesia Stock Exchange for the period 2013-2017. Sample determined with purposive sampling method. The total sample is 161 banks.            This study used multiple regression analysis to test hypotheses. The results of this study indicate that capital adequacy (CAR and RETTA) has a positive effect on intermediation costs (NIM1 and NIM2), capital adequacy (CAR and RETTA) have a negative effect on risk taking, and capital adequacy (capital dummy) has no effect on intermediation costs (NIM1 and NIM2) and risk taking.
Co-Authors Adila Ashari Partono Agustina Dewi Nugraheni Alifah Zulfa Husna Amalia Almas Hilman Anastasia Angesti Nurintiati Andreani Hanjani Annisa Dwi Arizky Ardhyayuda Patria Mahari Aris Tri Wicaksono B Budiyono Bahana Takbir Aljana Dessy Noor Farida Desti Purwantoro Dhynandra Windasari Ema Radhitiya Fahmi Mumtazah Fatin Riski Amalia Hafza Neill Author Heny Kusumayanti Ida Hayu Dwimawanti Ihyaul Ulum Ika Widyaningrum Imam Akram Rizqi Imam Ghozali Iman Setiono Intan Permata Sari Irsalina Nur Idzni Khoirunnisa Nuraini Putri Sari Lailatul Khikmah Muchammad Sasa Jayeng Basundoro Muhamad Fauzan Muhammad Anwar Sanusi Muhammad Baru Herman Muhammad Halim Mukti Raharja Muhammad Hardityo Wibisono Muhammad Setio Priambodo Nabila Aulia Azari Nadiah Nur Azizah Naila ‘Izzah Nurkholis Nurkholis Pangi Pangi Prasiska Widya Kumaralita Risha Aristiani N Robby Priyambada Suhardi Rosa Yuni Rahmawati Rosana Velly Hermitasari RR Karlina Aprilia Kusumadewi S. Willy Rahadyan W Samsi Atiin Nur Khasanah Dewi Ulian Febriansyah Dalimunthe Valeria Natasha Vania Yuliana Indarto Widyanto Faisal Latief Zukhruf Indira Asatri Zulfaidah Aryani