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Departemen Akuntansi Fakultas Ekonomika dan Bisnis Universitas Diponegoro Mila Sri Utami Hayati; P. Basuki Hadiprajitno
Diponegoro Journal of Accounting Volume 10, Nomor 4, Tahun 2021
Publisher : Diponegoro Journal of Accounting

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This study aims to examine the effect of Corporate Social Responsibility, environmental accounting, and Environmental Management Systems on environmental performance. The measurement of Corporate Social Responsibility in the environmental field refers to use the Global Reporting Initiative (GRI) score which consists of 26 items to see the level of social responsibility disclosure of the company’s environmental performance. The population used in this study are mining companies listed on the Indonesia Stock Exchange and listed in the 2015-2019 PROPER assessment. Where the PROPER assessment is a company performance appraisal which is held by the Indonesian Ministry of Environment once a year. The data collection method used in this study was purposive sampling, with companies listed on the Indonesia Stock Exchange and listed on PROPER. Data consisting of 115 data were analyzed. Hypothesis analysis uses descriptive analysis method and multiple linear regression. The result in this study indicate that Corporate Social Responsibility and Environmental Management System have a significant positive effect on environmental performance. Meanwhile, environmental accounting does not have a significant effect on environmental performance

Manfaat Penerapan Sistem Informasi Akuntansi terhadap Kinerja Karyawan dengan Pendekatan TAM (Studi Fenomenologi terhadap Penggunaan Sistem Informasi Akuntansi di PT PLN UP3 Demak) Astari Nuriadini; P. Basuki Hadiprajitno
Diponegoro Journal of Accounting Volume 11, Nomor 1, Tahun 2022
Publisher : Diponegoro Journal of Accounting

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This study entitled "The Benefits of Implementing Accounting Information Systems on Employee Performance at PT PLN UP3 Demak with the TAM Approach". The purpose of this study was to identify and analyze the benefits of implementing an accounting information system on employee performance using the TAM model approach. This research method uses a phenomenological approach. This research was conducted using a qualitative method with a phenomenological approach. The data was obtained by using a questionnaire survey technique which was distributed to 37 employees of PT PLN UP3 Demak who used the accounting information system as participants. Data analysis using the TAM model approach is related to perceived usefulness, perceived ease of use and attitude of use with employee performance.The results of the study indicate that the application of an accounting information system provides benefits to employee performance with the TAM model approach.

PERSEPSI AUDITOR EKSTERNAL DAN AUDITOR INTERNAL PEMERINTAH MENGENAI EFEKTIVITAS METODE RED FLAGS DALAM MENDETEKSI FRAUD PELAPORAN KEUANGAN BUMD Pangihutan Siallagan; P. Basuki Hadiprajitno
Diponegoro Journal of Accounting Volume 6, Nomor 4, Tahun 2017
Publisher : Diponegoro Journal of Accounting

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This study aims to Know and obtain empirical evidence about the perception of the external auditor and the internal auditor of government regarding the effectiveness of the effectiveness of red flags in detecting fraudulent financial reporting of Regional-Owned enterprises. This research was conducted by questionnaire to the Indonesian government external auditors and Indonesian government internal auditors using Likert scale. Sampling technique used the random sampling. There are 95 respndents, 54 external auditors works in Indonesian Supreme Audit Institution and 41 internal auditors works in State Development Audit Agency. Analysis of this hypothesis using Independent Sample t-Test to determined whether two samples of unrelated had an average of different and compare the average two groups that do not relate to each other. The results showed that there was no significant difference between the perception of Indonesian government external auditors and Indonesian government internal auditors regarding the effectiveness of red flags in the category of Pressure, Opportunity, and rationalization in detecting fraudulent financial reporting of -Owned enterprises. The results also show that the category of red flags that are most effective in detecting fraudulent financial of Regional-Owned enterprises is a red flag on the category opportunity

PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP STRUKTUR MODAL (STUDI EMPIRIS PADA PERUSAHAAN PERTAMBANGAN YANG LISTING DI BEI TAHUN 2011-2014) Taufiq Andre Kusumo; P. Basuki Hadiprajitno
Diponegoro Journal of Accounting Volume 6, Nomor 2, Tahun 2017
Publisher : Diponegoro Journal of Accounting

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The aim of this research is to analyze the effect of corporate governance to corporate capital structure. Capital is very important in building and ensuring the continuity of the company. The additional capital will be required if the company is doing expantion. Accomplishment of the company's capital can raises agency problems so it’s necessary to make corporate governance. Corporate governance used in this research are boards size, outside directors, institutional ownerships, managerial ownerships and remunerations. This research used annual report of mining companies listed in Indonesia Stock Exchange (IDX) 2011-2014. The sampling method in this research is purposive sampling, the amount of samples are 71 samples. This research used multiple regression analysis data and hypothesis. Result’s show that the board size and remunerations are positively and significant affected to capital structure and outside directors are negatively and significant affected to capital structure. While the other variables such as the intitutional ownerships and managerial ownerships are not significantly affected to capital structure. This research also find that the control variables which are profitability, firm size, and liquidity have significant and negative effect to capital structure.

PENGARUH STRUKTUR KEPEMILIKAN DAN TATA KELOLA PERUSAHAAN TERHADAP KEBIJAKAN LIKUIDITAS PERUSAHAAN (Studi Empiris pada Perusahaan Nonkeuangan yang Terdaftar di Bursa Efek Indonesia Tahun 2013-2014) Yogy Rahman; P. Basuki Hadiprajitno
Diponegoro Journal of Accounting Volume 6, Nomor 3, Tahun 2017
Publisher : Diponegoro Journal of Accounting

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The aim of this research is to analyze the effect of ownership structures and corporate governance to corporate liquidity policy. Ownership structures used in this research are managerial ownership, institutional ownership, and foreign ownership. While the corporate governance mechanism used includes board of commissioners’ size, independent board proportion, board of directors’ size, and audit committee size.This research used annual report of non-finance companies listed in Indonesia Stock Exchange (IDX) 2012-2014. The sampling method in this research is purposive sampling, with the number of samples are 766 samples. Data analysis was performed with descriptive statistics, classical assumption and hypothesis testing of regression method using SPSS 23.The empirical result of this study shows that independent board proportion and managerial ownership are negatively and significantly affected to corporate liquidity policy. The result also shows that board of commissioners’ size, and board of directors’ size are positively and significantly affected to corporate liquidity policy. While the other variables such as the audit committee size, institutional ownership and foreign ownership are not significantly affected to corporate liquidity policy. This research also find that the control variables which are firm size and dividend payout ratio have significant effect to corporate liquidity policy.

PENGARUH AGRESIVITAS PAJAK TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (Studi Empiris pada Perusahaan Non-keuangan yang Terdaftar di Bursa Efek Indonesia pada Tahun 2013-2016) Stefanus Ganang Sakti Wijaya; P. Basuki Hadiprajitno
Diponegoro Journal of Accounting Volume 6, Nomor 4, Tahun 2017
Publisher : Diponegoro Journal of Accounting

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This study aims to examine the effect of tax aggressiveness on Corporate Social Responsibility (CSR) disclosure. Dependent variable in this study is CSR disclosure in the corporate’s sustainability reports. The independent variable in this study is tax aggressiveness, which is measured by effective tax rates (ETR). This study uses 5 control variables, they are corporate’s size, leverage, capital intensity, Return On Asset (ROA), and environmentally sensitive. This study is replicated from Lanis and Richardson’s research (2013). This study uses 62 non-financial corporates that listed on Indonesia Stock Exchange and published Sustainability Report based on GRI 4 between 2013-2016 as samples. The statistical test uses a model of Ordinary Least Square (OLS) regression. The results of this study find that tax aggressiveness has a positive and significant effect on CSR disclosure. Thus, tax aggressive corporations are likely to be more disclosing CSR. This evidence confirming legitimacy theory and stakeholder theory in the context of corporate tax aggressiveness. Moreover, leverage and environmentally sensitive also have significant positive effect on CSR disclosure as control variables.

PENGARUH MEKANISME TATA KELOLA PERUSAHAAN TERHADAP KESULITAN KEUANGAN (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2014-2015) Widya Wanti Paramastri; P. Basuki Hadiprajitno
Diponegoro Journal of Accounting Volume 6, Nomor 4, Tahun 2017
Publisher : Diponegoro Journal of Accounting

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The purpose of this study is to examine the influence of corporate governance mechanism to financial distress. The dependent variable of this study is financial distress which is proxied as dummy variable of negative net profit in two years and the independent of this study are corporate governance index, institutional ownership, state ownership, and ownership concentration. Control variables in this study are return on sales, current ratio, book-to-market ratio, leverage and corporate size.The population of this study are manufacture companies that listed in Indonesia Stock Exchange (BEI) in 2014-2015. Total samples are 165 companies. This study used purposive sampling as the sampling method and logistic regression as the data analysis. In logistic regression the classical assumption test that needed in this analysis is multicollinearity test. The results of this study indicates that the corporate governance index has significant negatif influence to likelihood of financial distress. While the institutional ownership, state ownership, and ownership concentration have no significant influence to likelihood of financial distress.

PENGARUH STRUKTUR KEPEMILIKAN MANAJERIAL, UKURAN PERUSAHAAN, KUALITAS AUDIT, KOMITE AUDIT DAN LEVERAGE TERHADAP MANAJEMEN LABA Rexy Joseph S. Dimara; P. Basuki Hadiprajitno
Diponegoro Journal of Accounting Volume 6, Nomor 4, Tahun 2017
Publisher : Diponegoro Journal of Accounting

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The purpose of this research is to analyze the impact of managerial ownership, size corporation, auditor quality, audit committe and leverage towards earning management. The independent variables in this research are the structure of managerial ownership, size corporation, auditor quality, audit commite and leverage. Earning management as variable dependent is measured by dicretionary accrual as proxy from earning management.This study uses secondary data with entire population of manufacturing compianies listed in the Indonesian stock Exchange (BEI) in 2013-2015. The method used to determine the sample is using purposive sampling, producing 213 observations for research in three months from 71 sampel corporation . The analytical method used is multiple linear regreesion, regression testing the prior to first tasted the classical assumptions.The result of this study indicate that size corporation and leverage has significant influence to earning management. Auditor quality, audit committe and managerial ownership did not have significant influence to earning management.

PENGARUH AUDIT TENURE DAN KANTOR AKUNTAN PUBLIK (KAP) SPESIALISASI MANUFAKTUR TERHADAP AUDIT REPORT LAG (ARL) Irviona Chyntia Dewi; P. Basuki Hadiprajitno
Diponegoro Journal of Accounting Volume 6, Nomor 4, Tahun 2017
Publisher : Diponegoro Journal of Accounting

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The purpose of this study is analyze the influence of audit tenure and audit firm specialization of manufacturing towards audit report lag (ARL). The dependent variable of this study is audit report lag which is proxied as the number of days from the year-end to the date recorded as the opinion signature date in the auditors report and the independent variables of this study are audit tenure and audit firm specialization of manufacturing. Control variables in this study are restatements, leverage, return on assets, loss and corporate size.The populations of this research are all manufacture companies that listed in Indonesia Stock Exchange (BEI) in the period 2014-2015. The sample of this study consist of 98 companies listed in the Indonesia Stock Exchange (IDX) and submitted financial reports to Otoritas Jasa Keuangan in the period 2013-2015. The data that used in this research was secondary data from financial statement and independent auditor’s report of manufacturing companies. The samples of this research selected by using purposive sampling method. Model analysis using multiple linear regression analysis.The results of this study indicates that audit firm specialization of manufacturing has significant negatif influence towards audit report lag (ARL). However, audit tenure has positif influence and did not significant towards audit report lag (ARL). This result suggests the manufacture firms can reduce audit report lag (ARL) by hiring an audit firm specialization of manufacturing.

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