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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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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.
PENGARUH AUDIT TENURE, ROTASI KAP, UKURAN KAP, DAN SPESIALISASI INDUSTRI AUDITOR TERHADAP KUALITAS AUDIT Aris Tri Wicaksono; Agus Purwanto
Diponegoro Journal of Accounting Volume 10, Nomor 2, Tahun 2021
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this study is to examine the effect of audit tenure, public accounting firms rotation, public accounting firms size, and auditor industry specialization on audit quality. Proxy measurements for audit quality is using discretionary accrual Modified Jones model, while audit tenure is measured by calculating the years in which the same auditor has collaborated with clients. Accounting firms rotation, accounting firms size, and auditor industry specialization is measured by using dummy variables. The population used in this study are manufacturing companies listed on the Indonesia Stock Exchange for the period 2017-2019. Sampling was done by using purposive sampling method. The total sample in this study was 403. The multiple linear regression was used to analyze data. The results showed that audit tenure negatively affecting on audit quality, accounting firms rotation positively affecting on audit quality, and auditor industry specialization positively affecting on audit quality while the public accounting firms size has no effect on audit quality.
PENGARUH DIVIDEN DAN STATUS PEMBAYARAN DIVIDEN TUNAI TERHADAP KUALITAS LABA PERUSAHAAN (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia pada tahun 2010-2014) Ardhyayuda Patria Mahari; Agus Purwanto
Diponegoro Journal of Accounting Volume 5, Nomor 3, Tahun 2016
Publisher : Diponegoro Journal of Accounting

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Abstract

The objectives of this study are to obtain empirical proof and analyze dividends’  effect views from several dividends proxies. The dividends proxies are from dividends payment status, size of dividends, the increase of dividends size, and the persistence of dividends distribution towards company’s earnings quality.The population of  this study are manufacturing companies listed in Bursa Efek Indonesia (BEI) from 2010 - 2014. Total sample used in this study are 72 companies based on predetermined criteria (purposive sampling). Data was analyzed using descriptive statistical analysis, classic assumption test, multicoloniarity test, and hypothesis testing with multiple regression analysis.Results of this analytical study indicate that cash dividends payment status  has a significant positive effect on the companies’  earnings quality, the dividends size and the increase of dividends size also have a significant positive effect on the earnings quality, however persistence of dividend distribution has no significant effect on the company’s earnings quality.
PENGARUH KOMITE AUDIT, AUDIT EKSTERNAL DAN DEWAN KOMISARIS TERHADAP MANAJEMEN LABA Rosana Velly Hermitasari; Agus Purwanto
Diponegoro Journal of Accounting Volume 5, Nomor 2, Tahun 2016
Publisher : Diponegoro Journal of Accounting

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Abstract

      Audit committee, External Audit, and Board of Commissioner have a very important role to oversee the financial reporting process and monitor the propensity of a company managers to manipulate earnings.      This study uses secondary data from annual reports and financial statements on non-financial companies listed on the Indonesia Stock Exchange in 2014. The sampling method used is purposive sampling. The total number of samples in this study were 93 data, but after going through the stages of data processing, there are 1 of data outliers that should be excluded from the sample. Thus, the total number of eligible final sample was observed that 92 data. Variable earnings management, activeness of the audit committee, the expertise finance of audit committee , external audit , the expertise finance of commisioner, indpendence of commisioner and activeness of commisioner   actionanalyzed by Ordinary Least Square regression.      Activeness of the audit committee and the expertise finance of commisioner significantly do not impact of earnings management, while the external audit significantly impact the earnings management. However, the expertise finance of audit committee, the board of activeness of commisioner   and the indpendence of commisioner independence have not significant effect on earnings management.
PENGARUH MANAJEMEN LABA, RISIKO PASAR, KOMITE AUDIT, AUDIT EKSTERNAL, DAN STRUKTUR KEPEMILIKAN TERHADAP NILAI PASAR (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2011-2013) Muhammad Baru Herman; Agus Purwanto
Diponegoro Journal of Accounting Volume 4, Nomor 1, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

This study used an independent variable earnings management, market risk, audit committee, external audit, and ownership structure to analyze its effect on the market value as the dependent variable, using firm size, firm growth, and leverage as control variable. Measurement of market value used Feltham Ohlson model to determine the estimated market price of the firm.            The population of this study is 37 samples from manufacturing firms that listed in Indonesian Stock Exchange (IDX) during 2011 to 2013. The sampling method used for this study is purposive sampling. Type of data used is secondary data. Data analysis used descriptive statistics, classical assumption test, and multiple linear regression analysis.            The result of this study showed that earnings management, market risk, and external audit significantly influence to the market value. Meanwhile, audit committee, ownership structure (both institutional and managerial) had no significant effect to the market value.
PENGARUH KUALITAS AUDIT, KARAKTERISTIK CORPORATE GOVERNANCE, KEPEMILIKAN PUBLIK, UKURAN PERUSAHAAN DAN PROFITABILITAS TERHADAP AUDIT REPORT LAG (Studi Empiris pada Perusahaan Non-Keuangan yang Terdaftar di Bursa Efek Indonesia Tahun 2016-2017) Annisa Dwi Arizky; Agus Purwanto
Diponegoro Journal of Accounting Volume 7, Nomor 4, Tahun 2018
Publisher : Diponegoro Journal of Accounting

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Abstract

           The purpose of this research is to examine the effect of audit quality, characteristic of corporate governance, public ownership, company size, and profitability on audit report lag. Dependent variable used in this research is audit report lag. Independent variables used in this research are auditor specialist, auditor reputation, independent commissioner, audit committee, public ownership, company size, and profitability.            Data used in this research is secondary data which collected using purposive sampling method. Sample of this research consists of 801 public companies that listed in Indonesian Stock Exchange (IDX) during 2016-2017. Analysis technique used in this research is multiple regression.            The result of this research shows that auditor specialist, independent commissioner,  company size, and profitability has negative effect on audit report lag. While auditor reputation, audit committee, and public ownership doesn’t have effect on audit report lag.
PENGARUH PENGUNGKAPAN CSR, TIMELINESS, PROFITABILITAS, PERTUMBUHAN PERUSAHAAN DAN RESIKO SISTEMATIK TERHADAP EARNING RESPONSE COEFFICIENT (ERC) (Studi Empiris Pada Perusahaan Manufaktur, Properti dan Pertambangan yang Terlisting di Bursa Efek Indonesia (BEI) pada periode 2013-2014) Muhamad Fauzan; Agus Purwanto
Diponegoro Journal of Accounting Volume 6, Nomor 1, Tahun 2017
Publisher : Diponegoro Journal of Accounting

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Abstract

This objective of this research is to examine the influence of corporate social responsibility disclosure, timeliness, profitability, growth and systematic risk (beta) toward firm’s earning response coefficient. The population in this study consist of manufacturing, mining and property companies listed in Indonesian Stock Exchange in the year 2013-2014. A total sample of 306 companies were used in this study as determined by purposive sampling method. The data used is secondary data. Data analysis was performed with descriptive statistics, classical assumption and hypothesis testing of regression method using SPSS 21. The empirical results of this study show that timeliness, profitability and systematic risk does not have statistically significant influence toward earning response coefficient while corporate social responsibility and growth has significantly positive influence toward earning response coefficient.
PENGARUH RISIKO KREDIT, RISIKO PASAR, RISIKO LIKUIDITAS, DAN RISIKO MODAL TERHADAP RETURN SAHAM DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERATING Dhynandra Windasari; Agus Purwanto
Diponegoro Journal of Accounting Volume 9, Nomor 3, Tahun 2020
Publisher : Diponegoro Journal of Accounting

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Abstract

This research aims to examine the effect of credit risk, market risk, liquidity risk, and capital risk to stock return using firm size as moderating variable. credit risk, market risk, and liquidity risk are independent variables. Dependent variable of this research is stock return. Moderating variable that used in this research is firm size. The population of this research consisted of banks listed on Indonesia Stock Exchange for the period 2013-2017. The sampling using purposive sampling method and the final sample is 141 samples. This research used multiple regression analysis and moderated regression analysis (MRA) by absolute residual value for test hypotheses. The research result reveals that credit risk, and capital risk were not affecting on stock return. Meanwhile, market risk and liquidity risk negatively affected on stock return. In addition, firm size can moderated the effect of market risk on stock return, but cannot moderate the effect of credit risk, liquidity risk and capital risk on stock return.
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