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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Akuntansi & Auditing Indonesia Diponegoro Journal of Accounting Jurnal Akuntansi Multiparadigma Jurnal Dinamika Ekonomi dan Bisnis JAB (Jurnal Akuntansi & Bisnis) Owner : Riset dan Jurnal Akuntansi International Journal of Supply Chain Management Jurnal Bisnis dan Akuntansi Journal of Islamic Accounting and Finance Research The Indonesian Journal of Accounting Research Reviu Akuntansi dan Bisnis Indonesia Dinamika Pendidikan
Tri Jatmiko Wahyu Prabowo
Universitas Diponegoro
Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Engineering Environmental Science Industrial & Manufacturing Engineering Transportation

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PENGARUH BOOK TAX DIFFERENCES TERHADAP KUALITAS LABA (Studi Empiris pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Tahun 2010-2014) Rini Wati Pakpahan; Tri Jatmiko Wahyu Prabowo
Diponegoro Journal of Accounting Volume 6, Nomor 4, Tahun 2017
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this research is to examine empirically the influance of book tax differences to earning quality.  Book tax differences as independent variables divided to three group: Large Negative Book Tax Differences, Large Positive Book Tax Differences, and Small Book Tax Differences.  This research employ the dicretionary loan loss provisions and earning persistence as a proxies for earning quality. Population in this research are banking industry in Indonesia Stock Exchange in the period of 2010-2015. The sampel are 25 companies used purposive sampling method to select the sample. Regresion multiple with program SPSS 22 are used for testing hypotheses.The result indicted that book tax differences in banking industry have no effect to earning quality and there is no difference for earning persistensi and dicretionary loan loss provision base on magnitude of book tax differences.
ANALISIS RASIO KEUANGAN (CAMEL) TERHADAP KINERJA KEUANGAN BPD DENGAN GCG SEBAGAI PEMODERASI PERIODE 2017 – 2019 (Studi Empiris Pada Bank Pembangunan Daerah di Indonesia Tahun 2017 – 2019) Ande Larista Simatupang; Tri Jatmiko Wahyu Prabowo
Diponegoro Journal of Accounting Volume 10, Nomor 4, Tahun 2021
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the influence of financial ratio (CAMEL), there are CAR, NPL, NIM, BOPO, and LDR., to the financial performance of regional banks in Indonesia  that measured by Return on Assets (ROA) and Good Corporate Governance as moderated variable, based on number of board of directors and commissioners.            This study used annual report of regional banks in the period 2017-2019. The total sample of this study were 26 regional banks after selected by purposive sampling method. The analysis technique used in this study is linear regression to examine the relationship between variables that one with the other variables.            The results of this study indicate that NPL and BOPO has negatively and significant impact on ROA. While the CAR, NIM, and LDR has positively and significant impact on ROA. The results of this study also indicate that the board of directors and commissioners as moderating variables were able to moderate the influence of NPL and NIM on financial performance. However, it is unable to moderate the influence of CAR, BOPO and LDR on Return on Assets.
PENGARUH KINERJA KEUANGAN TERHADAP MANAJEMEN LABA PERBANDINGAN PERUSAHAAN YANG TERKONEKSI DAN TIDAK TERKONEKSI POLITIK Fitri Nur Indahsari; Tri Jatmiko Wahyu Prabowo
Diponegoro Journal of Accounting Volume 10, Nomor 1, Tahun 2021
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to determine the relationship between financial performance and earnings management actions by comparing companies that are have politically connected & not connected. Company performance is the result of company work that explains the company's financial operating activities. The company's financial capability can be seen from the profits obtained and presented in the company's financial statements. The results of this study will show whether the company's financial performance is related to earnings management actions in companies that are have politically connected & not connected. This study used secondary data which was annual reports retrieved from Indonesia Stock Exchange (IDX) website. This study used purposive sampling method. Population in this study were company listed on the Indonesia Stock Exchange in 2017-2018. The research method used in this study was linear regression. This study used stakeholder theory and agency theory to formulate hypotheses that lead to the results of the analysis. The results showed that financial performance had a significant effect on earnings management for a sample of all companies. Meanwhile, the results of the research on financial performance for companies that were have politically connected and not connected had no significant effect on earnings management. The results of this study also indicate that the value of corporate financial performance and earnings management for companies with have political connections is higher than for companies that are not have politically connected.
PENGARUH LABA AKUNTANSI, TOTAL ARUS KAS, DAN DIVIDEN PER SHARE TERHADAP HARGA SAHAM (Studi Empiris terhadap Perusahaan yang terdaftar dalam Indeks Kompas100 di BEI tahun 2016-2018) Christian Van Berth Siregar; Tri Jatmiko Wahyu Prabowo
Diponegoro Journal of Accounting Volume 10, Nomor 2, Tahun 2021
Publisher : Diponegoro Journal of Accounting

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Abstract

In carrying out stock investment activities in the capital market, investors need a variety of information to determine the best decision in choosing stocks. The information published by the company can affect the demand and supply of investors, then affect the stock price. In this study, the information used as a parameter to measure firm value from these financial statements is accounting profit, total cash flow, and dividend per share (DPS). The purpose of this research is to analyze the influence of the variable accounting profit, total cash flow, and dividend per share (DPS) on stock prices.The research was conducted using a quantitative approach and multiple linear regression analysis methods. The study population was 300 companies listed on the IDX in the Kompas100 index for the 2016-2018 period, with a sample size of 166 data after being selected using the purposive sampling method. Using secondary data obtained from financial reports through the website www.idx.com, www.investing.com, and related company websites. The results showed that accounting profit and dividend per share (DPS) had a significant effect on stock prices. Meanwhile, total cash flow has no significant effect on stock prices.
ANALISIS DETERMINAN AUDITOR INTERNAL PADA EFEKTIVITAS AUDIT INTERNAL SEKTOR PUBLIK (STUDI PADA INSPEKTORAT PROVINSI DKI JAKARTA) Christopher Septian Nainggolan; Tri Jatmiko Wahyu Prabowo
Diponegoro Journal of Accounting Volume 8, Nomor 4, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

This research was conducted with the aim of examining the competence of internal auditors, the support of the auditee, the independence of internal auditors, and the relationship between internal auditors and external auditors in their influence on the effectiveness of internal audits. The population in this study are the internal auditors of DKI Jakarta Provincial Inspectorate which totalling 77 peoples. The sampling method in this study is using convenience sampling. Based from the total population, as many as 55 respondents were willing to become samples in this study. Research data were obtained by giving questionnaires to the respondents. The research hypothesis were tested using multiple regression analysis. The results of the study indicate that auditor competence and the relationship of internal auditors with external auditors have a positive and significant influence on the effectiveness of internal audits, whereas auditor independence and auditee support have no effect on the effectiveness of internal audits.
PENGARUH KONEKSI POLITIK DAN TATA KELOLA PERUSAHAAN TERHADAP BIAYA AUDIT Sabda Surya Daniel Simanjuntak; Tri Jatmiko Wahyu Prabowo
Diponegoro Journal of Accounting Volume 10, Nomor 1, Tahun 2021
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to determine the extent of the ability of political connections in influencing audit costs and to determine the extent to which corporate governance capabilities are assessed using the corporate governance perception index in influencing audit fees. This analysis is also supported by several control variables namely company size, return on assets, and the public accounting firm used. The sampling method used in this study was purposive sampling, the number of companies sampled for 9 companies with observations for 4 years so that a total of 36. Data processing used by researchers is multiple  regression analysis. The results of this study indicate that political connections have a positif effect on rejected audit fees. Meanwhile corporate governance which is assessed using the corporate governance perception index has a negative effect on accepted audit fees.
PENGARUH AKUNTABILITAS LAPORAN KEUANGAN PEMERINTAH DAERAH (LKPD) TERHADAP TINGKAT KORUPSI PEMERINTAH DAERAH DI INDONESIA: STUDI KASUS PADA PEMERINTAH KABUPATEN BATANG Suci Anggun Sari; Tri Jatmiko Wahyu Prabowo
Diponegoro Journal of Accounting Volume 8, Nomor 3, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to test empirically the effect of local government financial reports accountability (LKPD) to the level of corruption in local government. Local government financial reports accountability (LKPD) based on the results of the inspection of the financial report by BPK that consists of a system of internal control and compliance with laws and regulations. Data were collected using questionnaire survey. The questionnaires were delivered to 175 employes of local government unit (SKPD) Semarang Regency specifically at financial/accounting departement. A total of 175 questionnaires 125 were returned and 120 can be proccesed. There are two hypotheses that were tested by using multiple regression analysis. The results of the analysis showed that the internal control system (SPI) that can effectively reduce the level of corruption. Meanwhile, compliance with the regulations does not affect to the level of corruption.
ANALISIS PENGARUH MEKANISME CORPORATE GOVERNANCE, PROFITALBILITAS, DAN UKURAN PERUSAHAAN TERHADAP TINGKAT PENGUNGKAPAN SUSTAINABILITY REPORT Handre Diono; Tri Jatmiko Wahyu Prabowo
Diponegoro Journal of Accounting Volume 6, Nomor 3, Tahun 2017
Publisher : Diponegoro Journal of Accounting

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Abstract

This study examined the impact of corporate governance mechanism, including board size, independent board, board with female commissioners, as well as the size of the company profitabilas and disclosure level sustainability report. This study uses regression test tool by using SPSS software version 20. The population in this study are all companies listed in Indonesia Stock Exchange for the fiscal year ended December 31, 2013-2015, and disclose sustainability report in 2013-2015. The sampling technique was conducted by purposive sampling method, so that the study sample was 91 companies.The result of multiple regression test shows that the size of the board of commissioners, independent board composition, women board compositon and profitability have positive and significant influence to sustainbility report disclosure level. The test results on firm size shows that firm size has a negative and significant impact on sustainability report disclosure.
PENGARUH PEMILIHAN UMUM (PEMILU) TAHUN 2009, 2014, DAN 2019 TERHADAP PASAR MODAL INDONESIA Louisa Gabe Samosir; Tri Jatmiko Wahyu Prabowo
Diponegoro Journal of Accounting Volume 8, Nomor 3, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the impacts of political events, such a presidential election towards the Indonesian capital market in the last three periods of election, in 2009, 2014, and 2019.            Samples used were the companies listed in LQ-45 from February to July for each period of election, in 2009, 2014, and 2019.  This research took abnormal return and trading volume activity to be examined, thus used event study as the research model. The result shows there were no differences in abnormal return and trading volume activity, both before and after the elections in 2009, 2014, and 2019.
SISTEM PENGENDALIAN INTERNAL PENGELOLAAN ASET BERSEJARAH DI KABUPATEN SEMARANG (Studi Kasus Pada Pengelolaan Candi Gedongsongo) Ruci Abdi Muhyi; Tri Jatmiko Wahyu Prabowo
Diponegoro Journal of Accounting Volume 10, Nomor 2, Tahun 2021
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to determine and understand how the internal control system applied to heritage asset, not many researchers have discussed the internal control of heritage asset, especially in the daily management of heritage asset, researchers have different opinions about whether heritage asset are assets or liabilities. This study uses a case study on the management of Gedongsongo Temple. The internal control system is very important because by having a good system, the agency is able to carry out its daily activities efficiently and effectively, so as to prevent any problems that will occur. The results of this study will show whether the performance of the Gedongsongo Temple manager is in accordance with Government Regulation No. 60 of 2008 concerning Internal Control Systems and Law No. 11 of 2010 concerning Cultural Heritage Management.This study uses primary data in the form of interviews and secondary data in the form of literature references and data from journals, books, and documents published by related agencies or agencies, including the Central Java Province Cultural Heritage Conservation Center and the Semarang Regency Tourism Office. In addition, in data collection, this study uses the method of observation, documentation and interviews. Meanwhile, for data analysis, this study used data reduction, data presentation, drawing conclusions and verification. Data validity testing was also used in this study to strengthen the data obtained.The results showed that Gedongsongo Temple is managed by 3 institutions, namely the Central Java BPCB which is responsible for management, maintenance and preservation, the Semarang Regency Tourism Office has the authority to promote and develop tourist areas, while Perum Perhutani is responsible for the preservation of protected forest areas in the Gedongsongo Temple Area. .The research results also show that the Central Java BPCB recognizes Gedongsongo Temple as a historical asset and as a cultural heritage that must be preserved, protected, and preserved so that it can be passed on to the next generation. Finally, the research results show that the management of Gedongsongo Temple is in accordance with Government Regulation No. 60 of 2008.
Co-Authors Abdul Rohman Ahmad Baehaqi Ahmad Nurkhin Aida Nahar Aizhar Ashari Ande Larista Simatupang Ani Purwati Ani Setyowati Anis Chariri Anis Chariri Bambang Wibisono Christian Van Berth Siregar Christopher Septian Nainggolan Dea Rahma Novitasari Desinta Natalia Siregar Dimas Ario Wicaksono Dul Muid Dul Muid FAISAL Faisal Faisal Fatimah Zahrah Fitri Jumi Rahayu Fitri Nur Indahsari Fitria Kusumaningtyas Wijayanti Gabriela, Natasha Gian Pahala Tadore Simamora Gilang Satryo Wicaksono Handre Diono Henry Yusron Maulida Herdiyana, Mita Budi Jessica Stephanie Khadafy Fadholi Syuhada Kreativa, Angela Twinda Louisa Gabe Samosir Mashuri, Ardelia Callista Maulida, Henry Yusron Nikku Dwiky Prastomo Nofi Sulistyowati Nurulita Irmaya Adelina Prastomo, Nikku Dwiky Rini Wati Pakpahan Rizal Qowi Ruci Abdi Muhyi Sabda Surya Daniel Simanjuntak Sadewa Sapta Kusuma Setyowati, Ani SITI MUTMAINAH Suci Anggun Sari Surya Raharja Uswatun Hasanah