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All Journal Diponegoro Journal of Accounting Journal of Auditing, Finance, and Forensic Accounting Reviu Akuntansi dan Bisnis Indonesia
RR Karlina Aprilia Kusumadewi
Accounting Department, Faculty Of Economics And Business, Diponegoro University
Economics, Econometrics & Finance

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The Impact of Ethical Judgment, Locus of Control, and Organizational Commitments to Whistleblowing Andreani Hanjani; Agus Purwanto; RR Karlina Aprilia Kusumadewi
JAFFA Vol 6, No 2 (2018): October
Publisher : Master of Accounting Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/jaffa.v6i2.4937

Abstract

This research aims at examining the influence of ethical judgment, locus of control and organizational commitment of auditor intention to whistleblowing. The population of this research was all internal auditors in Central Java Inspectorate, Semarang Regency and Semarang City. Data used in this research were primary data, which were obtained with questionnaire survey method. Analysis method used was multiple regression. The result of this research showed that ethical judgement, locus of control and organizational commitments have positive and significant influence to auditor intention in doing whistleblowing. Meanwhile, gender has no significant influence to whistleblowing. Besides, the age has significant impact toward negative to whistleblowing intensity.
PENGARUH KARAKTERISTIK KOMITE AUDIT TERHADAP BIAYA MODAL EKUITAS Anum Anindita Rahmah; Rr Karlina Aprilia Kusumadewi
Diponegoro Journal of Accounting Volume 9, Nomor 1, Tahun 2020
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to analyze and obtain evidence regarding the relationship between audit committee characteristics and cost of equity capital. Cost of equity capital as dependent variable was calculated using CAPM method. Audit committee characteristics  as independent variable consist of size, meeting  frequencies, independency, and accounting competence. In addition, company size and leverage were included as control variables. This study uses puposive sampling techniques with all companies listed on Indonesian stock exchange 2017 as participants. Hypothesis testing in this study using multiple linear regression involving 384 companies as samples. The examination results show  positive relationship between the size of audit committee and cost of equity capital.
ANALISIS HUBUNGAN ANTARA CORPORATE SOCIAL RESPONSIBILITY (CSR) DAN MANAJEMEN LABA DENGAN KUALITAS AUDIT SEBAGAI VARIABEL MODERASI Arfian Kurnia Pratama; Rr. Karlina Aprilia Kusumadewi
Diponegoro Journal of Accounting Volume 9, Nomor 4, Tahun 2020
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this study is to examine the relationship of corporate social responsibility (CSR) on earnings management and the impact of audit fee and audit firm size on the association between corporate social responsibility (CSR) and earnings management. The dependent variable that used in this study is earnings management. Corporate social responsibility (CSR) used as independent variable. Furthermore, this study used audit fee and audit firm size as a moderating variable. The sample in this study consists of 164 manufacture companies that listed on Indonesia Stock Exchange in the period 2017-2018. The data that used in this study was secondary data and selected by using purposive sampling method. The technique of analysis used for examining the hypothesis was multiple regression analysis Based on the empirical results of this study show that corporate social responsibility (CSR) has positive not significant influence on earnings management. This study did not find the association of audit fee between corporate social responsibility (CSR) and earnings management, but this study found the association of audit firm size between corporate social responsibility (CSR) and earnings management.
ANALISIS PENGARUH DIVIDEN TERHADAP INDIKATOR KUALITAS LABA Lita Fauziah; Rr. Karlina Aprilia Kusumadewi
Diponegoro Journal of Accounting Volume 8, Nomor 2, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

This research aims to examine the relationship between dividend and earnings quality. This research examine four dividend features: dividend-paying status, dividend size, dividend changes, and dividend persistence. The samples consist of 72 firms from the manufacturing industry in the years 2014-2016. Multiple regression is used for testing hypotheses.  The results show that dividend-paying status, dividend size, dividend increase, and persistence in dividend payment have significant positive association with earnings quality.  Overall, the results show that dividend-paying status, dividend size, increase in dividend size, and persistence in dividend payment are indicators or signals of higher earnings quality. This study examines only the manufacturing firms listed on the Indonesia Stock Exchange.
PENGARUH KOMPENSASI DIREKTUR, UKURAN PERUSAHAAN DAN PERTUMBUHAN PERUSAHAAN TERHADAP MANAJEMEN LABA PADA PERUSAHAAN PUBLIK DI INDONESIA (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2016-2018) Claudya Sarah Magdalena Wini Tingginehe; Rr. Karlina Aprilia Kusumadewi
Diponegoro Journal of Accounting Volume 11, Nomor 2, Tahun 2022
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine and/understand whether directors compensation, firm size and/firm growth affect earnings management to avoid earnings decline. Earnings management actions can be done by choosing an accounting method that suits the company's wishes as long as the method does not conflict with the applicable Financial Accounting Standards. The population in this study are manufacturing companies (consumer goods) listed on the Indonesia Stock Exchange during the 2016-2018 period. The sample in this study amounted to 84 manufacturing companies. The research sample was obtained using purposive sampling method based on certain criteria. The analytical method used in this research is multiple regression analysis. The results of multiple regression analysis show that the director's compensation variable has no effect on the practice of earnings management partially. Firm size variable has no effect on Earnings Management Practices in this study. Large companies tend to maintain the good name and information that is spread about the company itself. The results of testing the company's growth variables on earnings management, it can be seen that the company's growth affects the earnings management practices of a company. This means that the smaller the value of the company's growth, the more likely it is for a company to practice earnings management.
ANALISIS PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP PENGUNGKAPAN SUKARELA INTERNET FINANCIAL REPORTING Pada Perusahaan yang Terdaftar Di Bursa Efek Indonesia pada tahun 2019 Melisa Sofiana; Rr. Karlina Aprilia Kusumadewi
Diponegoro Journal of Accounting Volume 10, Nomor 2, Tahun 2021
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the effect of company characteristics on voluntary disclosure of Internet Financial Reporting. The dependent variable used in this study is voluntary disclosure of Internet Financial Reporting. Company characteristic is proxied by Company Size, Profitability, Company Age, Internationalized company, and industrial sector are used as independent variables.The population used in this study is manufacturing company listed on the Indonesian Stock Exchange in the period of 2019. Total sample of companies amouned to 124 samples were taken by using purposive sampling method and data analysis is done by using the multiple linear regression.Based on the results of the study, it shows that company size, profitability, company age and internationalized companies have no effect on voluntary disclosure of Internet Financial Reporting. Meanwhile, the industrial sector has a significant positive effect on voluntary Internet Financial Reporting disclosure. This is because industrial sector companies are companies that are advanced and keep up with the times that have used services with internet media.
PENGARUH MODAL INTELEKTUAL DAN INTERNASIONALISASI TERHADAP ADOPSI PELAPORAN TERINTEGRASI DI INDONESIA Arvita Kusuma; Rr. Karlina Aprilia Kusumadewi
Diponegoro Journal of Accounting Volume 9, Nomor 3, Tahun 2020
Publisher : Diponegoro Journal of Accounting

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Abstract

The aim of this study is to examine the effect of intellectual capital and internationalization on the adoption of integrated reporting in Indonesia. The dependent variable in this study is adoption of integrated reporting in Indonesia. The independent variables in this study is intellectual capital, measured by the Modified Value Added Intellectual Capital Coefficient (MVAIC) proxy, and internationalization is measured by the cross-listing proxy. The population in this study are financial companies listed on the Indonesia Stock Exchange (IDX) for the period 2016-2018. The number of samples used were 195 companies using purposive sampling method. In this study there are two control variables, company size (measured by the natural logarithm of total assets) and leverage. The data processing program uses SPSS (Statistics Product and Service Solutions) version 23. The analytical method used in this study is multiple linear regression test. The results showed that intellectual capital had a significant influence on the adoption of integrated reporting. Meanwhile internationalization had no significant influence on the adoption of integrated reporting.
PENGARUH TIPE INDUSTRI, VISIBILITAS PERUSAHAAN, PROFITABILITAS DAN LEVERAGE TERHADAP PENGUNGKAPAN EMISI KARBON (Studi Empiris pada Perusahaan Non Keuangan yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2017) Irine Tessa Koeswandini; Rr. Karlina Aprilia Kusumadewi
Diponegoro Journal of Accounting Volume 8, Nomor 2, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aimed to obtain empirical evidence about the influence of type of industry, profitability, company’s size, and company’s leverage to the extent of emission carbon disclosure in Indonesia companies. To measure the extent of carbon emission disclosure used checklist that was developed based on the information request sheets provided by the carbon disclosure project (CDP). The population of this study was all companies listed in Indonesia Stock Exchange (IDX) in 2015-2017. Sample of this study was non financial companies listed in Indonesia Stock Exchange (IDX) in 2015-2017 used purposive sampling method. There were 19 companies in 2015, 19 companies in 2016, 19 companies in 2017 which fulfilled criterion as the research sample. The classical assumpstion was used for data analysis and regression analysis for testing hypothesis. The results of this study showed that firm size and companies’ Leverage significantly influence to the extent of carbon emission disclosure. Meanwhile type of industry and profitability had no significantly influence to to the extent of carbon emission disclosure.
KOMITE AUDIT, KUALITAS AUDIT DAN MANAJEMEN LABA (Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2015-2017) Venny Dwi Lestari; Rr. Karlina Aprilia Kusumadewi
Diponegoro Journal of Accounting Volume 8, Nomor 4, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to analyze the interaction between internal and external corporate governance mechanisms in reducing earnings management. The other aims of this research is to analyze the influence of the audit committee and the interaction between the audit committee and the external auditor in reducing earnings management.The characteristic of this research is the audit committees are assessed by forming a score of the number of members forming an audit committee and the number of audit committee meetings in one year, while the audit quality of external auditors is measured based on industry auditor specialization, auditor reputation and auditor tenure. The selection of samples in this study was determined using purposive sampling method to obtained 116 manufacturing companies in Indonesia. Multiple linear regression analysis was used to test the hypothesis of this study.The results of this study indicate that the audit committee does not negatively affect earnings management, the interaction between the audit committee and industry specialist auditors does not affect earnings management, the interaction between the audit committee and the Big Four auditor negatively affects earnings management and the interaction between the audit committee and auditor tenure is not affect earnings management.
PENGARUH STRUKTUR KEPEMILIKAN DAN KOMITE AUDIT TERHADAP MANAJEMEN LABA Luluk Yumna Noor Farida; Rr. Karlina Aprilia Kusumadewi
Diponegoro Journal of Accounting Volume 8, Nomor 3, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this research is to examine whether ownership structure and audit committee influences earnings management. The independent variables used in the research are managerial ownerhsip, institutional ownership, foreign ownership, and audit committee. Meanwhile, the dependent variable in the research is earnings management. This research uses regresion analysis method with secondary data obtained based on a sampling method, and that is purposive sampling, so that 48 samples of manufactured company in Indonesia was obtained. The resulf of this study indicate that managerial ownership does not have a significant influence on earnings management, institutional ownership has a negative effect on earnings management, family ownership has a negative effect on earnings management, and foreign ownership does not have a significant influence on earnings management. Furthermore, audit committee is proven does not have a significant influence on earnings management too.
Co-Authors Agus Purwanto Andi Eko Yuliantoro Andreani Hanjani Andreani Hanjani Anum Anindita Rahmah Arfian Kurnia Pratama Arvita Kusuma Claudya Sarah Magdalena Wini Tingginehe Desti Rohana Sagala Edward Pridolin Vivaldi Pakpahan Ilham Budi Hutomo Adji Irine Tessa Koeswandini Lita Fauziah Luluk Yumna Noor Farida Melisa Sofiana Muhammad Fawwaz Arkaan Muhammad Hafizh Zidane Venny Dwi Lestari