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Rahardja Rahardja
Jurusan Manajemen Fakultas Ekonomika dan Bisnis Universitas Diponegoro
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Journal : Diponegoro Journal of Accounting

 1 
PENGARUH KINERJA LINGKUNGAN DAN KARAKTERISTIK PERUSAHAAN TERHADAP CORPORATE SOCIAL RESPONSIBILITY (CSR) DISCLOSURE (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI) Permana, Virgiwan Aditya; Rahardja, Rahardja
Diponegoro Journal of Accounting Volume 1, Nomor 1, Tahun 2012
Publisher : Diponegoro Journal of Accounting

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Abstract

The aim of this research was to examine the effect of environmental performance and corporate characteristic toward corporate social responsibility (CSR) disclosure of manufacturing company. The environmental performance was measured by the company performance in PROPER (Program Penilaian Peringkat Kinerja Perusahaan dalam Pengelolaan Lingkungan Hidup). This research attampts to used five corporate characteristic, they are company size, profitability, profile, size of board commissioner and leverage. Dependent variable used in this research was CSR disclosure. The population of this research is all the manufacturing company listed in Indonesia Stock Exchange during 2008-2010. The total sample of this research was 159 companies. The collection of research data used purposive sampling method. The data analysis method used is analysis regression and descriptive statistics. The result showed that environmental performance, profitability, company size, and profile significantly influence to CSR disclosure. Meanwhile, size of board commissioner and leverage has no significant impact toward CSR disclosure.
ANALISIS PENGARUH KARAKTERISTIK KOMITE AUDIT DAN PROFITABILITAS TERHADAP TIMELINESS LAPORAN KEUANGAN (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI) Purbasari, Mirani; Rahardja, Rahardja
Diponegoro Journal of Accounting Volume 3, Nomor 3, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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This study aimed to examine the effect of audit committee characteristics and profitability (ROA) of the occurence of timeliness. Characteristic of audit committee can be seen from size of audit committee, the composition of non-executive directors in audit committee, frequency of audit committee meeting and financial literacy of audit committee.The population in this study is all manufacture firms listed in Indonesia Stock Exchange periode 2010-2012. Sample of this research is 63 manufacture firms listed in Indonesia Stock Exchange periode 2010–2012 that selected by using purposive sampling method. Data analysis using logistic regression at levels significance 5%.The result showed that the number of financial literacy on the audit committee and profitability (ROA) significantly affect timeliness of financial reporting of the firm, while variable the size of audit committee, the composition of non-executive directors in audit committee, and frequency of audit committee meeting not have an affect to timeliness of financial reporting of the firm listed in Indonesia Stock Exchange.
PENGARUH KOMPETENSI AUDITOR TERHADAP KUALITAS AUDIT DENGAN KECERDASAN SPIRITUAL SEBAGAI VARIABEL MODERATING (Studi persepsi Auditor pada Badan Pengawasan Keuangan dan Pembangunan Provinsi Jawa Tengah) Ariati K, Kurnia; Rahardja, Rahardja
Diponegoro Journal of Accounting Volume 3, Nomor 3, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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The aim of this research is to analyze perception study the effect of auditor competence to audit quality with spiritual intelligence as moderating variabel. As we know, in this era of globalization, the demands of society towards a quality auditor has increased over time. Therefore, in goverment organization, auditor of public sector has responsibility to determine that public resources has been use efficiently, effectively, economically and legally to create good governance and clean goverment. So that, auditor must consider to his/her competence to do audit process to produce a quality audit.The population in this research are all the internal auditors that worked at goverment organization. Sample of this research are internal auditors that worked at Badan Pengawasan Keuangan dan Pembangunan (BPKP) Provinsi Jawa Tengah. The analysis data used is SPSS program. Sampling method used is coviniece sampling. The Data used in this research is the primary data, that is done using the method of survey with questionnaire. Processing method used is moderating regression analysis.Based on the result of this research, the conclusion are: (1) auditor competence positively affect to audit quality and (2) spiritual intelligence doesn’t affect the relation between auditor competence and audit quality.
PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN PERUSAHAAN Prasetio, Ferandi; Rahardja, Rahardja
Diponegoro Journal of Accounting Volume 4, Nomor 2, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to analyze and provide empirical evidence of the influence ofintellectual  capital  to  company’s  financial  performance.  Hypothesis  (1)  Intellectual Capital affect to company’s financial performance, (2) Intellectual Capital positively affect company’s financial performance for upcoming year.This study uses secondary data to the entire population of banks and insurance companies listed in Indonesia Stock Exchange (IDX) 2011-2013. The  method used to determine study sample was purposive sampling method, in order to obtain 114 sample companies, which each year is composed of 38 companies. The method of analysis used in this study is Partial Least Square (PLS).The result shows that intellectual capital have effect to company’s financial performance and company’s financial performance for upcoming year
Co-Authors Irsad Andriyanto, Irsad Kurnia Ariati K Mirani Purbasari Prasetio, Ferandi Prasetyo Agus Nurrahmanto, Prasetyo Agus Virgiwan Aditya Permana