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All Journal Diponegoro Journal of Accounting AKSES: Jurnal Ekonomi dan Bisnis Proceeding of The International Conference on Management, Entrepreneurship, and Business
Surya Rahardja
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Journal : Diponegoro Journal of Accounting

 1 
PENGARUH ENVIRONMENTAL PERFORMANCE TERHADAP ENVIRONMENTAL DISCLOSURE DAN HARD ENVIRONMENTAL DISCLOSURE PERUSAHAAN Gladia, Prima; Rahardja, Surya
Diponegoro Journal of Accounting Volume 2, Nomor 2, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

The objective of this study is to determine the impact of environmental performance to the level of environmental disclosures and the level of hard environmental disclosures. Disclosure is scored using an index developed by Clarkson et al. (2008) and the environmental performance measure is based on PROPER ratings. The population in this study is non-financial companies listed on Indonesia Stock Exchange in 2011. Based on purposive sampling criteria, obtained 61 companies as a sample. Analysis of the hypothesis testing in this study using statistical analysis (linear regression analysis and t-test). From the result obtained by testing the first hypothesis that the environmental performance has a significant positive affects on the level of environmental disclosure. Test result on the second hypothesis that the environmental performance has not significantly influences to hard environmental disclosure.
ANALISIS FAKTOR EKSTERNAL DAN INTERNAL YANG MEMPENGARUHI PENGHENTIAN PREMATUR ATAS PROSEDUR AUDIT (Studi Empiris pada KAP di Semarang) Vida Fikratun Nisa; Surya Rahardja
Diponegoro Journal of Accounting Volume 2, Nomor 4, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to analyze time pressure, audit risk, materiality, review and quality control procedures and the auditor's professional commitments affecting the premature sign off audit procedures.              This study is an empirical study with purposive sampling techniques of data collection. The population of this study are  independent auditors who have worked for CPA’s on Semarang. The sample of this research are 73 auditors who have worked for CPA’s Semarang. There are six variables in this research that consist of five independent variables namely time pressure, audit risk, materiality, review and quality control procedures and the auditor's professional commitments and one dependent variable is the premature sign off audit procedures. Writer tested the quality of data that included validity test, reliability test, the hypothesis by means of logistic regression analysis test and friedman test.              From the results of the data quality test which consists the validity and reliability test showed that all variables are valid and reliable, can be said that for the next items on the concepts of each of these variables fit for use as a measuring tool. We used Friedman test for the first hypothesis and the second to the sixth hypothesis using logistic regressions. Friedman test result indicated that the order of priority to the auditing procedures tend to be abandoned. Logistic regression test showed that variable of time pressure, audit risk, materiality, and the auditor's professional commitments have significant effect on premature sign off, while review and quality control procedures do not have significant effect on premature sign off.
ANALISIS PENGARUH CORPORATE GOVERNANCE TERHADAP KEMUNGKINAN PEMBERIAN OPINI AUDIT GOING CONCERN OLEH AUDITOR INDEPENDEN (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2009-2011) Ema Diandra Adjani; Surya Rahardja
Diponegoro Journal of Accounting Volume 2, Nomor 2, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

The aim of this study is to examine the effect of the role of corporate governance to the possibilityof issuance of going concern audit opinion by an independent auditor. The independent variablesare used in this study is the proportion of independent directors, managerial ownership, andinstitutional ownership. This study is a replication of the study by Alexander et al., (2011) and used84 manufacturing companies which listed on the Stock Exchange in the period 2009-2011 as thesample. Samples were selected by purposive sampling method and finally obtained 38 companiesmanufacturing a going concern audit opinion and 46 manufacturing companies with non-goingconcern audit opinion. Data were analyzed using logistic regression analysis model. The resultsshow that the proportion of independent directors and institutional ownership has no effect on theissuance of going concern audit opinion by an independent auditor, while managerial ownershipaffect the administration going concern audit opinion by an independent auditor.
ANALISI FAKTOR – FAKTOR YANG MEMPENGARUHI AUDIT JUDGMENT PADA AUDITOR BPK RI Agnes Novriana Margaret; Surya Rahardja
Diponegoro Journal of Accounting Volume 3, Nomor 2, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

This research aims to examine empirically the effect of several factors to audit judgment taken by auditor BPK RI. These factors are obedience pressure, task complexity, audit expertise, and audit experience. The sample of this research are auditors who worked at AKN VI Badan Pemeriksa Keuangan (BPK) of RI. The sample was conducted by purposive sampling method. Collecting data was conducted by questionnare distributed directly to auditors as much 120 and only 72 questionnare replayed. Data analysis used multiple linear regression method with SPSS 17. The result of this research showed that obedience pressure and task complexity significantly negative affect audit judgment taken by auditor, but audit expertise and audit experience significantly positive affect audit judgment taken by auditor.
FAKTOR-FAKTOR YANG MEMPENGARUHI KEBIJAKAN PENGUNGKAPAN TANGGUNG JAWAB SOSIAL DAN LINGKUNGAN (Studi Empiris pada seluruh Perusahaan yang terdaftar di Bursa Efek Indonesia Tahun 2010) Hary Ardian; Surya Rahardja
Diponegoro Journal of Accounting Volume 2, Nomor 2, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to analyze the factors that influence of Corporate Social Responsibility (CSR) and Environment Disclosure at the corporate’s annual reports in Indonesia. The factors that influence of Corporate Social Responsibility (CSR) and Environment Disclosure is leverage, profitability, board of directors, firm’s size, BUMN Company and Non BUMN Company.The population in this study is all of Indonesian firms in Indonesian Stock Exchange (IDX) 2010. Total sample in this research are 84 firms that selected with purposive sampling. This study uses content analysis of CSR disclosure by using Reporting Guidelines contained in the General Reporting Initiatives (GRI). The data analysis technique with classical assumption test. Testing of hypotheses using multiple linear regression analysis with spss 17.0 for windows.Result of this study indicates board of director’s, firm’s size, BUMN company had a significant effect to CSR disclosure in Indonesia. In the other hand, leverage ratio and profitability didn’t success to give positive influence for Corporate Social Responsibility Disclosure in Indonesia
Co-Authors ABDUL ROHMAN Agnes Novriana Margaret Agung Yulianto Ema Diandra Adjani Hary Ardian Prima Gladia Vida Fikratun Nisa