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All Journal JURNAL BISNIS STRATEGI Diponegoro Journal of Accounting Value Added: Majalah Ekonomi & Bisnis Jurnal Dinamika Akuntansi
Sugeng Pamudji
Jurusan Akuntansi, Fakultas Ekonomi, Universitas Diponegoro Semarang, Indonesia Kampus Tembalang, Semarang 50239
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Journal : Diponegoro Journal of Accounting

 1 
PENGARUH OVERVALUED EQUITIES TERHADAP TARIF AUDIT DENGAN MANAJEMEN LABA SEBAGAI VARIABEL PEMODERASI (Studi Empiris Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2010-2012) Surya Pramudyatama, Renaldo; Pamudji, Sugeng
Diponegoro Journal of Accounting Volume 3, Nomor 4, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this study was to examine the effect on audit fees overvalued equities with earnings management as a moderating variable. This study uses the variable Rate Audit as the dependent variable, the dependent variable is measured using the cost index of financial statements in accordance professional manufacturing company. Overvalued equities are used as independent variables, overvalued equities can be determined by using three proxies, the Price Earning Ratio (PER), Price Book Value (PBV), and the Abnormal Return (ABnRET). This study also uses earnings management as a moderator variable, determined by earnings management In addition, this study also adds four control variables, Sales Growth, Big4, ROA, and Leverage.  This study used 148 manufacturing company, samples that was used were selected by purposive sampling method. After reduction with some criteria so that the samples used were 60 companies listed in Indonesia Stock Exchange (IDX) during 2010-2012. The analytical method used was Ordinary Least Squares regression (OLS). Before doing the regression test, this study tested the classical assumptions first.Results of hypothesis testing showed that Overvalued Equities positive effect on audit fees, but in contrast to the results of Price Earning Ratio (PER) expressed a negative effect on audit fees. Other results noted that Sales Growth, Big4, Leverage, ROA is positively related to the Audit Fees. While the results of Earnings Management as moderating variables revealed no significant effect on the interaction between overvalued equities with Audit Fees. Overall it can be concluded from these results that Overvalued Equities may affect audit fees but not with earnings management as a moderator variable between the two variables is expressed negatively related research. Measurement of earnings management using the modified Jones model.
FAKTOR-FAKTOR YANG MEMPENGARUHI PERGANTIAN KANTOR AKUNTAN PUBLIK PADA PERUSAHAAN GO PUBLIC DI INDONESIA (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2007-2012) Farid, Zenuar; Pamudji, Sugeng
Diponegoro Journal of Accounting Volume 3, Nomor 4, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

Independence of the public accounting firm will fade when the suspect had long-standing relationships with its client. One way to keep independence auditor is to make the turn public accounting firm. Several previous studies showed the results of different studies. This study aims to examine and obtain empirical evidence about the factors that affect the company went public did turn public accounting firm in Indonesia. Factors used include audit fee, financial distress, share growth, audit delay. The study is a population of companies listed on the Stock Exchange in the year 2007-2012. The total sample is 115 using purposive sampling method. Hypothesis testing is performed using logistic regression using SPSS 16 application. The results of this study are audit delay have significant effect on the change of KAP on manufacturing companies in Indonesia. While other factors such as fee audit, financial distress, share growth, has no significant effect on the change of KAP on manufacturing companies in Indonesia.
PENGARUH EARNINGS MANAGEMENT TERHADAP NILAI PERUSAHAAN DIMODERASI DENGAN PRAKTIK CORPORATE GOVERNANCE (Studi Empiris Pada Perusahaan Non Keuangan yang Terdaftar di Bursa Efek Indonesia Tahun 2008 – 2011) Sri Lestari, Lulus; Pamudji, Sugeng
Diponegoro Journal of Accounting Volume 2, Nomor 3, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

The aims of this research are empirically to find out the influence of earnings management on the firm’s asset, the practice of corporate governance upon the firm’s asset and the influence of practices of corporate governance on the relation between earnings management and the firm’s asset in a hope for understanding the rule of practices of corporate governance toward the practice of earnings management performed by the firm in an effort to increase the firm’s assets. The samples of this research are primarily non financial companies listed in Indonesia Stock Exchange around the years 2008 – 2011. Samples are gathered using the method of purposive sampling and acquired 152 companies. Hypothesis is tested by the use multiple regression analysis. The research reveals that corporate governance has significant effect on the firm’s asset with independent commissioner variable and institutional ownership. Managerial ownership tends to lower the firm’s asset while audit quality certainly increases the asset. Independent commissioner, audit quality, and institutional ownership are among those moderating variables applied for earning management and the firmsassets while managerial ownership is out of moderating variable. Earning management can be minimized by mechanisms of monitoring conducted by independent commissioner, audit quality and institutional ownership. 
Co-Authors Aprillya Trihartati Darsono Darsono Lulus Sri Lestari Marcellina Widiyastuti Renaldo Surya Pramudyatama, Renaldo Zenuar Farid, Zenuar