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Karlina Aprilia Kusumadewi
Departemen Akuntansi Fakultas Ekonomika dan Bisnis Universitas Diponegoro
Economics, Econometrics & Finance

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Journal : Diponegoro Journal of Accounting

 1 
ANALISIS HUBUNGAN ANTARA PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) DAN BIAYA AUDIT DENGAN LAPORAN KEUANGAN XBRL SEBAGAI VARIABEL MODERASI (Studi pada Perusahaan Sektor Manufaktur yang Terdaftar Pada BEI Tahun 2017-2019) Khoirul Alfisyahrin; Karlina Aprilia Kusumadewi
Diponegoro Journal of Accounting Volume 11, Nomor 2, Tahun 2022
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 audit fee and the impact of XBRL based financial report on the association between corporate social responsibility (CSR) and audit fee. The dependent variable that used in this study is audit fee. Corporate social responsibility (CSR) used as independent variable. Furthermore, this study used XBRL based financial report as a moderating variable.The sample in this study consists of 137 manufacture companies that listed on Indonesia Stock Exchange in the period 2017-2019. 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 significant influence on Audit Fee but this study did not find the association of  XBRL based financial report between corporate social responsibility (CSR) and audit fee.
PENGARUH KEPEMILIKAN INSTITUSIONAL DAN TATA KELOLA PERUSAHAAN TERHADAP KINERJA PERUSAHAAN (Studi Empiris Pada Perusahaan Sektor Consumer Goods Yang Tercatat di PT. Bursa Efek Indonesia Tahun 2017-2019) Alam Armansyah; Karlina Aprilia Kusumadewi
Diponegoro Journal of Accounting Volume 11, Nomor 2, Tahun 2022
Publisher : Diponegoro Journal of Accounting

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The goals of this research is to see how Corporate Governance affects the company business performance. Proxy Tobin’s Q is used in this study to determine how effective the firm is at using it’s assets to create profits and entice the investors to invest. The mechanism of good corporate governance is intended to decrease potential conflicts of agency and interest cost. As the result, the level of investor confidence and the company’s performance can both improve. The population in this study were Consumer Goods companies registered in Indonesia Stock Exchange for 3 consecutive years (2017-2019). Purposive sampling was employed to collect data for this investigation. The total number of research samples in this study were 85 study samples. A multiple linear regression analysis method is used in this investigation. The classical assumption test is performed first, before do the regression test. According to the findings if this study, institusional ownerships, independent comissioner, frequency meetings of commisioner and frequency meetings of Board of Directors have little impact on firm success. While the size of company’s Board of Directors has a significant positive effect on company performance, the independence of audit committees, on the other hand, has no significant impact on the company’s performance.
ANALISIS PENGARUH KUALITAS AUDIT DAN PROFITABILITAS TERHADAP OPINI GOING CONCERN (Studi Empiris Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia saat pandemi COVID-19 tahun 2020-2021) Daffa Dzulfikar Fauzy; Karlina Aprilia Kusumadewi
Diponegoro Journal of Accounting Volume 11, Nomor 4, Tahun 2022
Publisher : Diponegoro Journal of Accounting

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This study aims to analyze the effect of audit quality and profitability on the acceptance of going concern opinions. The independent variables used in this study are audit quality and profitability, while the dependent variable used is going concern audit opinion.The sample used in this study is a manufacturing company listed on the Indonesia Stock Exchange in 2020-2021. Purposive sampling method was used as a sampling method by using certain criteria with a total sample of 268 samples. Logistic regression analysis was used to test the hypothesis.The finding of this study showed that the audit quality had no significant effect on going concern audit opinions. Meanwhile, profitability has a significant negative effect on going concern audit opinions.
PENGARUH KUALITAS AUDITOR TERHADAP KUALITAS AUDIT LAPORAN KEUANGAN (Studi Empiris Sebelum dan Setelah Pandemi COVID-19 Pada Auditor Kantor Akuntan Publik di Kota Semarang) Tri Sukma Wiranti; Karlina Aprilia Kusumadewi
Diponegoro Journal of Accounting Volume 11, Nomor 4, Tahun 2022
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to analyze empirically the differences in the relationship before and after COVID-19 between Auditor Independence, Auditor Competence, and Auditor Experience on Audit Quality of financial statement. The population in this study is the auditor of the Certified Public Accounting Firm (CPA) in the city of Semarang. The number of samples used in this study was 80 respondents from 19 CPAs taken through a purposive sampling technique.The results of this study indicate that: (1) Auditor Independence, Auditor Competence, and Auditor Experience partially have a positive and significant effect on Audit Quality under normal conditions (before COVID-19). As for the COVID-19 condition, Auditor Competence, Auditor Experience partially has a positive and significant effect on Audit Quality, while Auditor Independence has no significant positive effect. Simultaneously Auditor Independence, Auditor Competence, and Auditor Experience affect Audit Quality. (2) the independent sample t-test partially shows the results of Auditor Independence, Auditor Competence does not have a significant difference both before COVID-19 and after COVID-19. Meanwhile, Auditor Experience has a significant difference. Simultaneously, there is no significant difference between Auditor Independence, Auditor Competence, and Auditor Experience in Audit Quality.
Co-Authors Alam Armansyah Daffa Dzulfikar Fauzy Khoirul Alfisyahrin Tri Sukma Wiranti