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All Journal JURNAL AKUNTANSI DAN AUDITING Jurnal Dinamika Akuntansi Trikonomika: Jurnal Ekonomi The Indonesian Accounting Review PRESTASI Proceeding SENDI_U Adi Widya : Jurnal Pengabdian Masyarakat DIKEMAS (Jurnal Pengabdian Kepada Masyarakat) Jurnal Akuntansi Community Empowerment
Djoko Suhardjanto
Universitas Sebelas Maret Surakarta
Arts Humanities Economics, Econometrics & Finance Education Public Health Social Sciences Other

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Peran Board of Directors dalam Operational Risk Disclosure: Studi Empiris Perbankan Indonesia Suhardjanto, Djoko; Rahmawati, Erna
Jurnal Trikonomika Vol 11, No 1 (2012): Edisi Juni 2012
Publisher : Jurnal Trikonomika

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Abstract

The purpose of this study is to examine the effect of board of directors to operational risk disclosure of Indonesian banks. Board of directors are identified as the board size, the composition of independent commissioners, the composition of woman commissioners, educational background of president directors, and the number of board meetings. This study also uses profitability and the composition of independent audit committee members as control variable. The level of operational risk disclosure is measured based on identified items of Lampiran Surat Edaran Bank Indonesia No.5/21/DPNP/2003. Under purposive sampling, secondary data of 46 annual reports year 2008-2009 of banks in Indonesian Stock Exchange are selected. The result of multiple regression shows that the size of board of directors affects the level of operational risk disclosure. Board of directors is the core of corporate governance, charged ensuring strategic guidance, monitoring management, and providing accountability. Other variables, the composition of independent commissioners, the composition of woman commissioners, educational background of president directors, and the number of board meetings are not good predictors for level of operational risk disclosures.
PENGARUH KARAKTERISTIK PEMERINTAH DAERAH TERHADAP TINGKAT PENGUNGKAPAN WAJIB DI INDONESIA Suhardjanto, Djoko; Lesmana, Sigit Indra
PRESTASI Vol 6, No 02 (2010): Desember Prestasi
Publisher : PRESTASI

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Abstract

AbstractThe objective of this research is to investigate the influence of local government charachteristics to mandatory disclosure compliance. Characteristics of local governments are identified as size of local government, debt, intergovernmental revenue, the age of local government, the number of functional differentiation and independence of financial ratio. Mandatory disclosure compliance is measured by 46 items based on governmental accounting standards.This study uses purposive sampling method. The sample consists of 79 Inddonesian local government financial reports of the year 2007. The statistical analysis use descriptive statistics and multiple regression. Results show that Indonesian local government has low level in mandatory disclosure of 22 %. From the regression analysis can be concluded that the age of local government and independence of financial ratio is good predictor for mandatory disclosure compliance. Keywords:  Local governmental characteristics, mandatory disclosure, governmental accounting standards
CORPORATE GOVERNANCE, KARAKTERISTIK PERUSAHAAN DAN ENVIRONMENTAL DISCLOSURE Suhardjanto, Djoko
PRESTASI Vol 6, No 01 (2010): Juni PRESTASI
Publisher : PRESTASI

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Abstract

The purpose of this study is to examine relationship between corporate governance, company characteristics and its environmental disclosures. Corporate governance are identified as the proportion of independent commissioner, the ethnic of commissioner president, the educational background of commissioner president, the number of commissary board meeting, the proportion of independent audit committee, and the number of audit committee meeting. Company characteristics are indentified as size, leverage, profitability, and company’s operation territory. Companies’ environmental disclosures are measured by using the Indonesian Environmental Reporting index that developed by Suhardjanto, Tower and Brown (2007). Under proportional random sampling method, 90 Indonesian listed companies’ annual reports are selected. From the sample, there is fourthy seven point seventy eight percent (47.78%) disclosed environmental information with level of five point thirty five percent (5.35%). This study employed logistic regression and multiple regression. Analysis of statistical results cultural background of president commissioner, Size, leverage as powerful variables to predict the level of environmental disclosure. In addition, cultural background of president commissioner, leverage and Profitability are as determinants to predict environmental disclosure.Keywords: Corporate governance, company characteristics, independent commissioners, independent audit committee, environmental disclosure, Indonesian Environmental Reporting (IER) index.
EXISTING PROGRAM TANGGUNG JAWAB SOSIAL (CSR) HOTEL BERBINTANG TERHADAP MASYARAKAT DI KOTA SURAKARTA Purwanto, Purwanto; Suhardjanto, Djoko; Warto, Warto; Supriyadi, Supriyadi
Proceeding SENDI_U 2018: SEMINAR NASIONAL MULTI DISIPLIN ILMU DAN CALL FOR PAPERS
Publisher : Proceeding SENDI_U

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Abstract

Hotel sebagai sebuah perusahaan yang memberikan jasa penginapan tidak luput dari munculnya berbagai dampak terhadap masyarakat di sekitarnya. Tujuan dari penelitian ini adalah (1) untuk mengidentifikasi program CSR hotel berbintang terhadap masyarakat di Kota Surakarta dan (2) untuk mengetahui existing program CSR terhadap masyarakat di Kota Surakarta. Jenis penelitian ini adalah penelitian kualitatif dengan strategi penelitian studi kasus. Penelitian ini di Hotel K yang beralamat di Jl. Sugiyopranoto dan Hotel PI yang beralamat di Jl. W. Monginsidi, Kota Surakarta, Provinsi Jawa Tengah. Teknik pengumpulan data menggunakan (1) observasi, (2) wawancara, (3) Focus Group Discussion (FGD), dan (4) studi dokumen. Selain itu, uji validitas dilakukan dengantriangulasi sumber dan triangulasi metode. Selain itu, peneliti menggunakan teknik analisis data interaktif Miles dan Huberman. Hasil dari penelitian menunjukkan program CSR yang dilaksanakan dalam bentuk pemberian bantuan dana dan pembangunan sarana sekitar hotel. Terkait Existing program tanggung jawab sosial perusahaan (CSR) bagi warga sekitar sudah cukup baik, namun belum bisa dirasakan secara merata manfaatnya. Selain itu, CSR tersebut masih sebatas charity dan temporer, bukan dalam bentuk pemberdayaan masyarakat yang bertujuan untuk peningkatan kesejahteraan masyarakat dalam jangka panjang. Berdasarkan hasil temuan diatas, peneliti dapat menyimpulkan bahwa CSR sangat membantu pihak hotel dalam memberdayakan masyarakat sekitar termasuk meningkatkan citra perhotelan.
Financial Performance of The Tourism Industry in Indonesia and Asean Countries from the Stakeholder Perspektive Subangkit, Andreas; suhardjanto, djoko
Jurnal Dinamika Akuntansi Vol 10, No 2 (2018): September 2018
Publisher : Department of Accounting, Faculty of Economics, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v10i2.17681

Abstract

Tourism industrial financial performance is important to be studied because the contribution of the tourism sector in Indonesia is still very small to GDP, earnings volatility in the tourism industry is strongly influenced by global economic conditions, especially foreign tourist visits from countries with slowing or crisis economic. This study will examine the influence of stakeholder responsibility on financial performance by using samples of the tourism industry in the ASEAN region. The stakeholders’ influence studied are the responsibility to shareholders, government, creditors, suppliers, employees and customers.The population in this study was the tourism companies in five ASEAN countries which are in the top five categories of tourism performance. The population of the study was 52 companies consisting of 13 companies from Singapore, four companies from Malaysia, eight companies from Thailand, four companies from Indonesia and 23 companies from Sri Lanka. The sampling method used purposive sampling while the data analysis method used multiple regression analysis.The results of the regression analysis show that the responsibilities to the creditors and customers have a significant effect on the company’s performance. Meanwhile, the responsibilities to the shareholders, government, employees, suppliers, and company size have no significant influence on the company’s financial performance.
EXISTING PROGRAM TANGGUNG JAWAB SOSIAL (CSR) HOTEL BERBINTANG TERHADAP MASYARAKAT DI KOTA SURAKARTA Purwanto, Purwanto; Suhardjanto, Djoko; Warto, Warto; Supriyadi, Supriyadi
Proceeding SENDI_U 2018: SEMINAR NASIONAL MULTI DISIPLIN ILMU DAN CALL FOR PAPERS
Publisher : Proceeding SENDI_U

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (595.724 KB)

Abstract

Hotel sebagai sebuah perusahaan yang memberikan jasa penginapan tidak luput dari munculnya berbagai dampak terhadap masyarakat di sekitarnya. Tujuan dari penelitian ini adalah (1) untuk mengidentifikasi program CSR hotel berbintang terhadap masyarakat di Kota Surakarta dan (2) untuk mengetahui existing program CSR terhadap masyarakat di Kota Surakarta. Jenis penelitian ini adalah penelitian kualitatif dengan strategi penelitian studi kasus. Penelitian ini di Hotel K yang beralamat di Jl. Sugiyopranoto dan Hotel PI yang beralamat di Jl. W. Monginsidi, Kota Surakarta, Provinsi Jawa Tengah. Teknik pengumpulan data menggunakan (1) observasi, (2) wawancara, (3) Focus Group Discussion (FGD), dan (4) studi dokumen. Selain itu, uji validitas dilakukan dengantriangulasi sumber dan triangulasi metode. Selain itu, peneliti menggunakan teknik analisis data interaktif Miles dan Huberman. Hasil dari penelitian menunjukkan program CSR yang dilaksanakan dalam bentuk pemberian bantuan dana dan pembangunan sarana sekitar hotel. Terkait Existing program tanggung jawab sosial perusahaan (CSR) bagi warga sekitar sudah cukup baik, namun belum bisa dirasakan secara merata manfaatnya. Selain itu, CSR tersebut masih sebatas charity dan temporer, bukan dalam bentuk pemberdayaan masyarakat yang bertujuan untuk peningkatan kesejahteraan masyarakat dalam jangka panjang. Berdasarkan hasil temuan diatas, peneliti dapat menyimpulkan bahwa CSR sangat membantu pihak hotel dalam memberdayakan masyarakat sekitar termasuk meningkatkan citra perhotelan.
PRAKTIK CORPORATE GOVERNANCE DAN NILAI PERUSAHAAN BUMN DI INDONESIA Astrini, Sandra Fitri; Biekayanti, Ghanesus; Suhardjanto, Djoko
Jurnal Akuntansi Vol 19, No 1 (2015): January 2015
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (217.044 KB) | DOI: 10.24912/ja.v19i1.111

Abstract

Penelitian ini bertujuan menguji perbedaan tingkat implementasi Corporate Governance dan rasio profitabilitas BUMN listed lebih baik daripada non listed, serta menguji pengaruh Corporate Governance terhadap nilai perusahaan di BUMN listed. Sampel yang digunakan untuk menguji perbedaan tingkat implementasi Corporate Governance di BUMN listed dan non listed adalah 20 laporan tahunan perusahaan tahun 2012 yang melaporkan Corporate Governance sesuai SK-16/S.MBU/2012 tanggal 6 Juni 2012, sedangkan sampel yang digunakan untuk menguji perbedaan marjin laba operasi BUMN listed dan non listed sebanyak 40 laporan tahunan tahun 2012, selanjutnya sampel yang digunakan untuk menguji pengaruh Corporate Governance terhadap nilai perusahaan adalah 101 laporan tahunan tahun 2007-2012 sesuai dengan ketersediaan data di web perusahaan. Uji yang dilakukan pada penelitian ini adalah uji beda satu sisi danuji regresi linier berganda. Hasil dari penelitian diperoleh bahwa implementasi Corporate Governance dan rasio profitabilitas BUMN listed lebih baik daripada non listed. Hasil selanjutnya adalah terdapat pengaruh signifikan Corporate Governance terhadap nilai perusahaan. Variabel independen Corporate Governance yang berpengaruh terhadap nilai perusahaan adalah konsentrasi kepemilikan, kepemilikan manajerial, dan jumlah rapat Dewan Komisaris. Variabel kontrol ukuran perusahaan juga berpengaruh signifikan terhadap nilai perusahaanThis study aims to examine differences in the level of implementation of the Corporate Governance and profitability ratios listed SOEs are better than non listed, as well as examine the effect of Corporate Governance on firm value in state owned listed. The sample used to test for differences in the level of implementation of Corporate Governance in listed and non listed SOEs are 20 reports in 2012 that the company's annual report on Corporate Governance in accordance SK-16/S.MBU/2012 June 6, 2012, while the sample used to test for differences in margin operating profit of listed and non listed SOEs as many as 40 annual reports in 2012, further samples are used to test the effect of Corporate Governance on firm value is 101 years from 2007 to 2012 annual reports that are based on the availability of data on the web company. Test used in the study was one sample t test one tailed and regression test/ordinary linier square (OLS). Results of the study showed that the implementation of the Corporate Governance and profitability ratios listed SOEs are better than non listed. The next result is that there is a significant effect of Corporate Governance on firm value. Corporate Governance independent variables that affect the value of the firm is the concentration of ownership, managerial ownership, and the number of meetings of the Board of Commissioners. Control variables firm size also significantly influence the value of the firm.
PENGARUH KARAKTERISTIK PEMERINTAH DAERAH TERHADAP KEPATUHAN PENGUNGKAPAN WAJIB DALAM LAPORAN KEUANGAN PEMERINTAH DAERAH (Studi Empiris pada Kabupaten/Kota di Indonesia) Suhardjanto, Djoko; Yulianingtyas, Rena Rukmita
JURNAL AKUNTANSI DAN AUDITING Volume 8, Nomor 1, Tahun 2011
Publisher : Department of Accounting, Faculty of Economics & Business,Diponegoro University, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (281.855 KB) | DOI: 10.14710/jaa.8.1.30-42

Abstract

The purpose of this study is to examine the influence of local government characteristicstowards mandatory disclosure compliance of financial statement. Local governmentcharacteristics used in this research are size, the number of Satuan Kerja Perangkat Daerah(SKPD), type of local government. This research also used control variable such as the totalnumber of Parliament members and location of local government. This research focuses onthe disclosure compliance of balance sheet stated in SAP. 100 financial statements ofmunicipalities are chosen as samples, but there are only 51 samples that can be used in thisresearch. The results of descriptive statistic show that the average level of mandatorydisclosure compliance in Indonesian municipalities is 30.85%. The maximum level ofmandatory disclosure compliance in Indonesian municipalities is 50.88% (Kabupaten Sinjai),while the minimum level is 14.70% (Kota Sukabumi). The results of regression analysis showthat the number of parliament members as control variable (β = 0.090 and p-value of 0.049)are significant predictor for the level of mandatory disclosure compliance towards SAP, whilesize, the number of SKPD, and type of local government as local government characteristicsdoesn’t influence mandatory disclosure compliance of financial statement. The finding isexpected to have some contributions for local government’s, especially for policy makers andregulators. The implications of this study are the regents need to encourage the disclosurecompliance with SAP, and apply reward and punishment system regarding mandatorydisclosure.Keywords: mandatory disclosure, governmental accounting standard (SAP), localgovernment characteristics
PERAN CORPORATE GOVERNANCE DALAM PENGUNGKAPAN SOSIAL DAN LINGKUNGAN: STUDI EMPIRIS BADAN USAHA MILIK NEGARA Suhardjanto, Djoko; Utama, Wahyu B.; Supriyono, Supriyono
JURNAL AKUNTANSI DAN AUDITING Volume 10, Nomor 1, Tahun 2013
Publisher : Department of Accounting, Faculty of Economics & Business,Diponegoro University, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (657.499 KB) | DOI: 10.14710/jaa.10.1.93-113

Abstract

The purposes of this study are to examine the effect of corporate governance to social and environmental disclosure of Indonesian State-Owned Enterprises (SOEs) and to examine thedegree of social and environmental disclosure between listed public entities and non-listedpublic entities. Corporate governance are identified as the the proportion of independent commissioners, the number of board meetings, experience of president commissioner and theproportion of independent audit committee members. This study also uses profitability as control variable. The level of social and environmental disclosure is measured based on identified items of Sustainability Reporting Guidelines from Global Reporting Initiative (2006). Under purposive sampling, secondary data of 56 annual reports year 2007-2009 of SOEs in Indonesia.The average level of social and environmental disclosure is at 42,11% and there is significant gap of the level of social and environmental disclosure between listed public entities and non listed public entities.In accordance to the purpose of the study,there sult of multiple regressionshows that corporate governance affects the level of social and environmental disclosure throughthevariable proportion of independent commissioners. Other variables, the number of board meetings, the proportion of independent audit committee members and the experience of president commissioner are not good predictors for level of social and environmental disclosure.
PERAN CORPORATE GOVERNANCE DALAM PRAKTIK RISK DISCLOSURE PADA PERBANKAN INDONESIA Suhardjanto, Djoko; Dewi, Aryane; Rahmawati, Erna; M, Firazonia
JURNAL AKUNTANSI DAN AUDITING Volume 9, Nomor 1, Tahun 2012
Publisher : Department of Accounting, Faculty of Economics & Business,Diponegoro University, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (305.813 KB) | DOI: 10.14710/jaa.9.1.16-30

Abstract

The purpose of this study is to examine the effect of corporate governance to risk disclosure ofIndonesian banks. Corporate governance are identified as the board size, the proportion ofindependent director, the proportion of woman director, the educational background of presidentdirector, the culture background of president director, the number of board meetings, the number ofaudit committee meetings and the proportion of independen audit committee members. This studyalso uses leverage and profitability as control variable. The level of risk disclosure is measuredbased on identified items of Lampiran Surat Edaran Bank Indonesia No.5/21/DPNP/2003. Underpurposive sampling, secondary data of 60 annual reports year 2007-2009 of banks in IndonesianStock Exchange are selected.The average level of risk disclosure is 51.42%. The result indicatesthat the level of risk disclosure of banking is at low since risk disclosure is mandatory disclosureaccording PSAK No. 31 (revised 2000), PBI Nomor: 5/8/PBI/2003, PSAK 50 (2006) andP3LKEPPBANK (2008). The result of multiple regression shows that corporate governance affectsthe level of risk disclosure through the variable board size and the number of board meetings. Othervariable, the proportion of independent director, proportion of woman director, educationalbackground of president director, culture background of president director, the number of auditcommittee meeting, and proportion of independen audit committee members are not goodpredictors for level of risk disclosure.Keywords:risk disclosure, corporate governance, Indonesian banks
Co-Authors A.A. Ketut Agung Cahyawan W Agung Nur Probohudono AGUS WIDODO Aryane Dewi Astrini, Sandra Fitri Bandi Bandi, Bandi Biekayanti, Ghanesus Cahya Nusantara, Aji Chintia Chintia, Chintia Erma Wahdani Permanasari, Erma Wahdani Erna Rahmawati Firazonia M Jamhari Jamhari Priatnasari, Yeni Purwanto Purwanto Rena Rukmita Yulianingtyas Sigit Indra Lesmana Subangkit, Andreas Supriyadi Supriyadi Thaidy, Samantha Wahyu B. Utama, Wahyu B. Winarna, Jaka