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All Journal JURNAL AKUNTANSI DAN AUDITING Diponegoro Journal of Accounting Jurnal Dinamika Akuntansi EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Economic Education Analysis Journal Jurnal Akuntansi STIE Muhammadiyah Palopo Owner : Riset dan Jurnal Akuntansi Akurasi : Jurnal Studi Akuntansi dan Keuangan
Andri Prastiwi
Jurusan Pendidikan Ekonomi, Fakultas Ekonomi, Universitas Diponegoro, Indonesia Kampus Tembalang, Semarang, Jawa Tengah, Indonesia 50239
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Other

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FAKTOR-FAKTOR YANG MEMPENGARUHI PERGANTIAN AUDITOR: STUDI EMPIRIS PERUSAHAAN PUBLIK DI INDONESIA Prastiwi, Andri; Wilsya, Frenawidayuarti
Jurnal Dinamika Akuntansi Vol 1, No 1 (2009): March 2009
Publisher : Jurnal Dinamika Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v1i1.1913

Abstract

Tujuan penelitian ini untuk mengetahui faktor-faktor yang mempengaruhi pergantian auditor perusahaan manufaktur di Indonesia setelah diberlakukannya peraturan mandatori. Hasil analisis menunjukkan bahwa tipe KAP dan pertumbuhan perusahan (yang diukur dengan total aset) berpengaruh secara signifikan terhadap kemungkinan pergantian KAP. Perusahaan dengan KAP big 4 mempunyai kemungkinan yang lebih rendah untuk mengalami pergantian KAP dari pada non big 4. Perusahaan yang sedang mengalami pertumbuhan juga mempunyai kemungkinan pergantian KAP lebih tinggi dari pada yang tidak mengalami pertumbuhan. Sedangkan ukuran perusahaan, pertumbuhan perusahaan (yang diukur dengan perubahan sales, perubahan MVE dan perubahan income) dan masalah keuangan tidak berpengaruh signifikan terhadap faktor-faktor yang mempe-ngaruhi pergantian auditor di Indonesia. AbstractThe purpose of this study to determine the factors that affect the auditor turnover manufacturing company in Indonesia after the enactment of mandatory regulations. The analysis showed that the type of KAP and growth companies (as measured by total assets) significantly influence the possibility of change of KAP. Companies with KAP big 4 have a lower chance to experience changing of KAP than the company with the KAP non big 4. Companies that are experiencing growth also has the possibility of change of KAP is higher than the companies that are not experiencing growth. While firm size, firm growth (as measured by changes in sales, MVE changes and changes in income) and financial problems did not significantly influence the factors that influence the change of auditor in Indonesia.Keywords: auditor turnover; agency theory; signaling theory
THE RELATIONSHIP OF STUDENTS’ CORPORATE SOCIAL RESPONSIBILITY ORIENTATION AND ETHICAL PREFERENCES Harto, Puji; Prastiwi, Andri
JURNAL AKUNTANSI DAN AUDITING Volume 12, Nomor 1, Tahun 2015
Publisher : Department of Accounting, Faculty of Economics & Business,Diponegoro University, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (510.693 KB) | DOI: 10.14710/jaa.12.1.1-16

Abstract

The objective of this study is to investigate the relationship of ethical preferences with the individual orientation toward corporate social responsibility that covering the economics, legal, ethical, and discretionary aspects. Sample was taken from undergraduate and graduate level accounting students enrolled in the behavioral accounting subject. With the understanding of the corporate social responsibility concept in the subject, it is expected that students can assess the corporate social responsibility orientation based on their behavioral perspective. A number of 195 final respondents were selected. The results from regression analysis show that two types of ethical preferences have significant relationship with the certain aspect of corporate social responsibility orientation. Utilitarianism ethical preference has opposite direction with formalism ethical preference when connected to CSR orientation. While formalism gives the emphasize to legal orientation, utilitarianism gives its opposition toward legal orientation and has positive direction toward economic orientation. 
ANALISIS PENGARUH LOVE OF MONEY TERHADAP PERSEPSI ETIS MAHASISWA AKUNTANSI Pradanti, Noviani Rindar; Prastiwi, Andri
Diponegoro Journal of Accounting Volume 3, Nomor 3, Tahun 2014
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (87.141 KB)

Abstract

This research is the development of previous study conducted by Elias (2010) by adding two dependent variable which art social economic status and ethnic background. This study aims to analize correlation between gender, education level, social economic status, and ethnic background to the accounting students ethical perception thought love of money as intervening variable.The sample in this study were taken by using the data collection method called convinience sampling. The sample of this research are undergraduated accounting students, PPA and master of accounting students of University of Diponegoro. The number of sample that used were 60 respondens. The data obtained were analyzed by using PLS analysis technique (Partial Least Square) through PLS software.The result showed of the research shows that gender influences accounting students ethical perception but not has to effect with love of money. While education level, social economic status, ethnic background variable has no effect towards love of money. Love of money as intervening variable influences accounting students ethical perception.
ANALISIS PENGARUH CORPORATE GOVERNANCE TERHADAP PRAKTIK MANAJEMEN LABA (Studi pada Perusahaan Manufaktur di Indonesia) Rafdan Anggana, Gea; Prastiwi, Andri
Diponegoro Journal of Accounting Volume 2, Nomor 3, Tahun 2013
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (269.991 KB)

Abstract

The purpose of this research is to analyze the impact of corporate governance mechanism towards earning management. The independent variables in this research, which represent the corporate governance mechanism are independent commissionaire, audit committee, external auditor quality and also managerial ownersip with control variables including leverage and company size. Earning management, as the dependent variable, in this research is measured by discretionary accrual as the proxy of earning management. Data used in this research is annual report and audited financial report from each company, published through website www.idx.co.id   The sample used in this research are manufacturing companies listed in Indonesian Stock Exchange during 2008 up to 2011. The data collection method used in this research is purposive sampling, resulted 140 obseravtions during four years from 35 companies.   This research conclude that independent commissionaire, external auditor quality and managerial ownership have the significant and negative impact towards earning management. On the other contrary, audit committee doesn’t significantly influence earning management. Generally, from this research, good corporate governance mechanisms significantly affect the earning management.
PENGARUH PENGUNGKAPAN INTELLECTUAL CAPITAL TERHADAP COST OF EQUITY CAPITAL Studi Empiris pada Perusahaan yang Terdaftar di Indeks LQ45 Bursa Efek Indonesia Tahun 2012 Wulandari Wulandari; Andri Prastiwi
Diponegoro Journal of Accounting Volume 3, Nomor 4, Tahun 2014
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (150.434 KB)

Abstract

The purpose of this study is to analyze empirically the impact of Intellectual Capital (and its three aspects : Human Capital, Structural Capital & Relational Capital) disclosure and Cost of Equity Capital (COEC). This study used Intellectual Capital disclosure as independent variable and Cost of Equity Capital as dependent variable. This study also used firms size, beta, leverage, market value to book value ratio, and industry type as control variables.             The sample used in this study was the secondary data from Bursa Efek Indonesia (BEI/Indonesia Exchange Stock), i.e. the annual report of companies that listed in Indeks LQ45 BEI in 2012. The sample was taken using the method of purposive sampling, and those meeting the selection criteria were also taken. The sample used was contain of 44 firms.            The statistics method used was multiplied analysis linear regression, with hypotheses testing of statistic t and F tests. The result show: (1) agregatly, Intellectual Capital disclosure has a negative significant impact on Cost of Equity Capital (COEC).  (2) Human Capital disclosure has a negative significant impact on Cost of Equity Capital (COEC). (3) Structural Capital disclosure has a negative significant impact on Cost of Equity Capital (COEC). (4) Relational Capital disclosure has no significant impact on Cost of Equity Capital (COEC).
ANALISIS FAKTOR YANG MEMPENGARUHI LUAS PENGUNGKAPAN SOSIAL DAN LINGKUNGAN MELALUI WEBSITE PERUSAHAAN Nuzul Noor Ramadhan; Andri Prastiwi
Diponegoro Journal of Accounting Volume 3, Nomor 4, Tahun 2014
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (139.108 KB)

Abstract

The purpose of this research is to analyze factors namely corporate type, profitability, foreign ownership, firm size, and corporate age that influence the extent of corporate social and environmental disclosure through corporate website. This research was made to continue previous research which focused only on the extent of corporate social dan environmental disclosure.            The statistic method that used to test the hypothesis in this research is multiple regression analysis. The population in this research is whole firm that listed on Indonesian Stock Exchange in 2011 until 2012. Sampling method used was random sampling. The final amount of sample are 60 firm.            Result of multiple regression analysis shows that corporate type, firm size, and corporate age have significant positive effect on the extent of corporate social and environmental disclosure through corporate website. Meanwhile, the other two variable that is profitability and foreign ownership have no significant effect on the extent of corporate social and environmental disclosure through corporate website.
PENGARUH PENGUNGKAPAN SUSTAINABILITY REPORT TERHADAP KINERJA DAN NILAI PERUSAHAAN Bima Putranto Sejati; Andri Prastiwi
Diponegoro Journal of Accounting Volume 4, Nomor 1, Tahun 2015
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (305.053 KB)

Abstract

Environmental damage becomes seriously problem in this decade and the most damagerrefers to companies. One of their responsibility is publish their Sustainability Report. Sustainability Report helps companies to show their responsibility about the Economy, Social and Environment aspects. Sustainability Report Disclosure follows the guidelines from Global Reporting Initiative (GRI), G3 and G3.1, both consist of three main aspects which are Economic performance, Environment performance and Social performance. In this research, the data  population taken from  companies that publishes Sustainability Report and listed into Indonesia Stock Exchange starts from 2006 – 2013. The result of this research  shows  that  Sustainability  Report  Disclosure  does  not  have  any  significant relation  on  firm  performance  and  firm  value.  Then,  the  disclosure  of  Economy Performance, Environment Performance and Social Performance of Sustainability Report also does not have significant relation on firm performance and firm value
PENGARUH CORPORATE GOVERNANCE TERHADAP KUALITAS LABA PADA PERUSAHAAN MANUFAKTUR PERIODE SEBELUM DAN SELAMA COVID-19 Syuza, Muhamad Raja; Prastiwi, Andri
Diponegoro Journal of Accounting Volume 13, Nomor 2, Tahun 2024
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research was conducted to analyze the influence of corporate governance on the profit quality of manufacturing companies. The independent variables of this research are managerial ownership, independent board of commisioners, and audit committee. The dependent variable of this research is the quality of company profits. The population in this research is all manufacturing companies listed on the Indonesia Stock Exchange in 2018 – 2021. This research uses purposive sampling by taking samples based on certain criteria. With the existing criteria, a suitable sample of 193 was used. This research was conducted using mutiple linear regression analysis methods. The result of this research found that managerial ownership before and during the covid – 19 pandemic had no effect on earnings quality. The independent board of commisioners before the covid -19 pandemic had an effect on earnings quality. Whereas during the covid – 19 pandemic it had no effect on earnings quality. The audit committee before and during the covid – 19 pandemic affected earning quality.
Pengaruh Profitabilitas terhadap Nilai Perusahaan dengan ESG Performance sebagai Variabel Moderasi Tyas, Carolina Dewi Ning; Prastiwi, Andri
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 2 (2025): Artikel Riset April 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i2.2624

Abstract

ASEAN is an interesting region for Environmental, Social, and Governance (ESG) research due to the diversity of industrial sectors, and policies that are starting to support ESG adoption and ESG implementation is still at an early stage. This study aims to analyze the effect of profitability on firm value with ESG as a moderating variable in companies in the ASEAN region. The study population consists of 5,530 companies ASEAN listed in the Bloomberg database, with a sample of 661 companies selected using purposive sampling technique based on the completeness of ESG data for the 2019-2023 period. The research method uses a quantitative approach with panel data regression analysis using Eviews 13, where firm value is measured by Tobin's Q, profitability is measured by Return on Assets (ROA), and ESG is measured using ESG scores from Bloomberg which includes environmental, social and governance aspects. The results show that profitability has a positive and significant influence on firm value, and ESG is proven to strengthen the relationship between profitability and firm value. This suggests that good ESG practices can increase operational efficiency, improve corporate image, and provide positive signals to investors. During the study period (2019-2023), several external factors influenced the results, including the COVID-19 pandemic which encouraged companies to better utilize ESG as a crisis protection measure. In addition, evolving ESG regulations and ASEAN capital market characteristics such as small market capitalization and concentrated ownership, form a unique context for ESG implementation. This study concludes that the integration of ESG in corporate strategy not only supports sustainability, but also increases the attractiveness of the company in the eyes of investors, which ultimately contributes to an increase in firm value.
PENCEGAHAN FRAUD DI SEKTOR PUBLIK: SYSTEMATIC LITERATURE REVIEW Nofianto, Eko; Prastiwi, Andri
Jurnal Akuntansi Vol 11, No 1 (2025)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/jurakun.v11i1.2377

Abstract

ABSTRAKPenelitian ini bertujuan untuk menganalisis perkembangan penelitian terkait strategi pencegahan fraud di sektor publik, mengidentifikasi determinan yang mempengaruhi efektivitas pencegahan fraud, serta menganalisis tantangan dan strategi yang dapat diterapkan. Metode yang digunakan adalah Systematic Literature Review (SLR) dengan pendekatan PRISMA untuk menyaring dan menganalisis artikel yang relevan dari jurnal terindeks Scopus. Proses ekstraksi dan sintesis data dilakukan terhadap 29 artikel yang memenuhi kriteria inklusi. Hasil penelitian menunjukkan bahwa strategi utama dalam pencegahan fraud meliputi penguatan pengendalian internal, optimalisasi peran audit internal, penguatan komitmen manajemen serta pengembangan sistem whistleblowing. Lemahnya pengawasan, kurangnya pengetahuan tentang fraud dan kurang maksimalnya penggunaan teknologi informasi menjadi tantangan utama dalam implementasi strategi pencegahan fraud. Penelitian ini memberikan kontribusi dengan menyajikan sintesis komprehensif tentang strategi pencegahan fraud di sektor publik serta rekomendasi untuk penelitian selanjutnya.Kata Kunci: Fraud, pencegahan fraud, sektor publik, whistleblowing, systematic literature review.ABSTRACTThis study aims to analyze the evolution of research on fraud prevention strategies in the public sector, identify key determinants influencing the effectiveness of these strategies, and explore the challenges and potential solutions for their implementation. A Systematic Literature Review (SLR) was conducted using the PRISMA framework to screen and analyze relevant articles from Scopus-indexed journals. Data extraction and synthesis were performed on 29 articles that met the inclusion criteria. The result of the study indicates that the primary strategies for fraud prevention include strengthening internal controls, optimizing the role of internal audit, enhancing management commitment, and developing whistleblowing systems. Major challenges in implementing these strategies include weak oversight, limited knowledge and understanding of fraud, and suboptimal use of information technology. This study contributes by providing a comprehensive synthesis of fraud prevention strategies in the public sector and offering recommendations for future research.Keywords: Fraud, fraud prevention, public sector, whistleblowing, systematic literature review.
Co-Authors Azizah, Asma’ul Bima Putranto Sejati Eko Nofianto, Eko Frenawidayuarti Wilsya Gea Rafdan Anggana Monica Rahardian Ary Helmina Nanik Sri Utaminingsih Noviani Rindar Pradanti Nuzul Noor Ramadhan Pramono, Maylia Puji Harto Retno Indah Hernawati Sari Lestari Siti Mutmainah Syuza, Muhamad Raja Tyas, Carolina Dewi Ning Wulandari Wulandari