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Paulus Th Basuki Hadiprajitno
Jurusan Akuntansi Fakultas Ekonomika dan Bisnis Universitas Diponegoro
Economics, Econometrics & Finance

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PERSEPSI AUDITOR BPK RI DAN PENGGUNA LAPORAN KEUANGAN MENGENAI TANGGUNGJAWAB AUDITOR, KEANDALAN AUDIT DAN KEGUNAAN LAPORAN KEUANGAN AUDITAN Angga Anugrawan; Paulus Th Basuki Hadiprajitno
Diponegoro Journal of Accounting Volume 5, Nomor 3, Tahun 2016
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to identify the factors that are causing perception between auditors and users of financial statements, and empirically examine the factors that is responsible auditor, audit reliability and usefulness of audited financial statements.This research was conducted by questionnaire to auditors and users of financial statements using a Likert scale in government agencies Semarang and analyzed with different test t independent tests are aimed at determining whether two samples of unrelated had an average of different and compare the average two groups that do not relate to each other. Are these two groups have an average value that is equal or not significantly.The results showed that of the three factors that is the responsibility of the auditor, the audit reliability and usefulness of the audited financial statements there were no differences of perception significantly after hypothesis test using different test independent t tests, but after a thorough test by testing hypotheses pernyataan- statements that represent each of these factors there is a difference in one statement of responsibility factor auditor to express an auditor does not have the responsibility to prepare financial statements auditee.
PENGARUH MEKANISME CORPORATE GOVERNANCE DAN UKURAN KAP TERHADAP MANAJEMEN LABA Mega Marsela; Paulus Th Basuki Hadiprajitno
Diponegoro Journal of Accounting Volume 5, Nomor 3, Tahun 2016
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this study is to examine the impact of corporate governance mechanism to the earnings management (discretionary accruals) in the manufacturing companies. Corporate governance mechanisms in this study are institutional ownership, managerial ownership, independent board composition, independent audit committee composition, and audit firm size.The populations in this study are manufacturing companies which listed on BEI in the year 2012-2014. With the sampling method is purposive sampling. The method of selecting the data used in this research is purposive sampling method. This research was conducted by using documentation method which used data from annual report listed in Indonesia Stock Exchange (BEI) and the data from Indonesian Capital Market Directory (ICMD). The method of data analysis is used an OLS (Ordinary Least Square) regression. The total number of samples for this study is 219 companies. But, there are found 23 samples as outlier should be excluded from sample observation. So, the final samples for this study are 193 companiesThe results of this research showed that independent board composition, independent audit committee composition, managerial ownership and institutional ownership had negatively affected to the earnings management. Meanwhile, audit firm size had no significantly affected on earnings management. This result showed that corporate governance mechanism be able to reduce earnings management.
ANALISIS PENGARUH PERGANTIAN KANTOR AKUNTAN PUBLIK TERHADAP LIKUIDITAS SAHAM (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2013-2014) Desita Nurwigati; Paulus Th Basuki Hadiprajitno
Diponegoro Journal of Accounting Volume 5, Nomor 2, Tahun 2016
Publisher : Diponegoro Journal of Accounting

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Abstract

This research aims to investigate the influence of auditor switching as independence and stock liquidity  as  dependence  variables.  First  investigation,  it  examines  the  influences  of  auditor switching on stock liquidity. Secondly, it analyzes the difference in influences between voluntary auditor switching and mandatory auditor switching on stock liquidity. This study used secondary data. The population consists of manufacture   firms listed on the Indonesia Stock Exchange. Sampling method used in this study is purposive sampling and obtained 167 observations. Multiple regression analysis used to be analysis technique. The results of this study show that auditor switchces  had  positively  significant  influence  on  stock  liquidity.  while,  mandatory  auditor switching and voluntary auditor switching have no difference influenced on stock liquidity.
Co-Authors Angga Anugrawan Desita Nurwigati Mega Marsela