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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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PERBEDAAN NILAI ASIMETRI INFORMASI PADA ASSURANCE DAN NON ASSURANCE SUSTAINABILITY REPORT Ani Purwati; Tri Jatmiko Wahyu Prabowo
Diponegoro Journal of Accounting Volume 8, Nomor 1, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

Sustainability reporting has evolved over the past decade. Corporate reporting is made for use by various interested parties, namely internal parties and external parties. When company information owned by management (internal parties) is more than stakeholders (external parties) there will be information asymmetry. Guarantees or assurance in sustainability reports are needed to increase confidence in the accuracy of the information reported by the company, so that the information asymmetry will be lower. This study aims to determine whether the information asymmetry in the non assurance sustainability report is greater than the sustainability assurance report.Forecast error analysis as a proxy to represent information asymmetry (Cuadrado-Ballesteros, 2013). This study uses a non-parametric test, namely Wilcoxon Mann Whitney test, because the data do not meet the prerequisites for hypothesis testing, namely differences in median, normality test, and homogeneity test.The testing of the null hypothesis using Wilcoxon Mann Whitney test showed that the asymmetry of information in the Sustainability Report that did not have assurance (not guaranteed) was greater than the Sustainability Report which had assurance.
PENGARUH AGRESIVITAS PAJAK DAN PROFITABILITAS TERHADAP CORPORATE SOCIAL RESPONSIBILITY (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2016-2017) Dimas Ario Wicaksono; Tri Jatmiko Wahyu Prabowo
Diponegoro Journal of Accounting Volume 10, Nomor 1, Tahun 2021
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this research is to examine the influence of tax aggressiveness and profitability with corporate social responsibility. Independent variabel used in this research is the tax aggressiveness, size and profitability. Dependent variabel in this research is corporate social responsibility. This research population was manufacture companies listed on Indonesian Stock Exchange during 2016-2017. The sample of the research is chosen by using purposive sampling method. Total samples used in this study as many as 185 companies.  Data then analyzed using ordinary least square regression. This research showed that the aggressiveness of corporate taxes and profitability significantly and not positively related to CSR. This result not accordance with legitimacy theory. 
PENGARUH TEKANAN DAN LAMA PENUGASAN TERHADAP INDEPENDENSI AUDITOR EKSTERNAL PEMERINTAH Aizhar Ashari; Tri Jatmiko Wahyu Prabowo
Diponegoro Journal of Accounting Volume 6, Nomor 1, Tahun 2017
Publisher : Diponegoro Journal of Accounting

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Abstract

Many factors can affect the independence of auditor. This study aims to determine the effect of fidelity pressure, time pressure, and assignment range towards auditor independence of the Audit Board of the Republic of Indonesia. The study used primary data derived from respondents who are auditors on the Audit Board of Indonesia Representative of Provinsi Bali. This study used four variables. Three variables are fidelity pressure, time pressure, and assignment range, thence one dependent variable is auditor independence. The data were analyzed using multiple linear regression test. The results showed that fidelity pressure had negative effect on auditor independence, and time pressure had a possitive effect towards auditor independence. Meanwhile assignment range did not gave a significant effect to auditor independence.
PENGARUH KARAKTERISTIK PEMERINTAH DAERAH DAN TEMUAN PEMERIKSAAN BPK TERHADAP KINERJA PEMERINTAH DAERAH KABUPATEN/KOTA DI INDONESIA TAHUN ANGGARAN 2012 Rizal Qowi; Tri Jatmiko Wahyu Prabowo
Diponegoro Journal of Accounting Volume 6, Nomor 1, Tahun 2017
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to prove that the level of wealth,  dependence to the central government, capital expenditure of local government, and the audit finding of BPK, are influential for performace of local governments of Indonesia in 2012 . The performance is measured by scores in the EPPD’s evaluation report that arranged nationally by Ministry of Home Affairs.            Population of this research is whole of Indonesia’s local governments in 2012. Total of samples are 477 local governments that consist of 384 regencies and 93 cities. This research uses purposive sampling method and SPSS 21 software as the analysis program.            The result shows that the level of wealth of local government has positif effect for it’s performance, but the level of dependence to the central government, the level of capital expenditure, and the audit finding of BPK have negatif effect for it’s performance.
IMPLEMENTASI PELAPORAN KEUANGAN BERBASIS AKRUAL PADA RUMAH SAKIT UMUM DAERAH (Studi Kasus pada RSUD Tugurejo Tahun 2018) Nurulita Irmaya Adelina; Tri Jatmiko Wahyu Prabowo
Diponegoro Journal of Accounting Volume 8, Nomor 1, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to describe how the implementation of accrual based in the financial report of hositals. This study focused on the Rumah Sakit Umum Daerah (RSUD) Badan Layanan Umum Daerah (BLUD). BLUSs are formed to provide services to the community without seeking profits based on the principles of efficiency and productivity. BLUDs carried out accounting and financial statements using an accrual basis. The location of this study is RSUD Tugurejo. This study used qualitative descriptive approach with interview and observation methods of employees in the accounting sub section RSUD Tugurejo as parties directly involved in hospital financial reporting. Data from interviews and observation was analyzed by using Miles and Huberman model and categorized as major determinants on implementing accrual based RSUD financial report. The result showed that determinants which affected on implementing accrual basedin financial reports were accounting and information technology based system, commitment from leader, competent human resources, and resistance to change. The four determinants related each other. The manual accounting system was chosen when a computerized and integrated accounting system was not ready to be used which required competent human resources to use it. Commitment from leaders who supports the application of accrual basis accounting were needed to realize the acceptance of accrual basis accounting.
PENGARUH SISTEM PENGENDALIAN INTERN TERHADAP KECURANGAN LAPORAN KEUANGAN PEMERINTAH DAERAH Fitri Jumi Rahayu; Tri Jatmiko Wahyu Prabowo
Diponegoro Journal of Accounting Volume 7, Nomor 4, Tahun 2018
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine empirically the influence of government internal control system to the level of fraud on the financial statements of local government. The government's internal control system consists of several elements, that are control environment, risk assessment, control activities, information and communication, and monitoring. fraudulent financial statements are misstatements arising from fraud contained in financial reporting including misstatements or deliberate deletion of amounts in the financial statements to diceive the users of financial statements and misstatements resulting from undue treatment of assets.Data were collected using questionnaire survey. The questionnaires were delivered t0 72 employes of local government unit (SKPD) Semarang Regency specifically at financial/accounting departement. A total of 86 questionnaires 72 were returned and 64 can be proccesed. There are five hypotheses that were tested by using multiple regression analysis.The results of this study show that environment, risk assessment, control activities, information and communication and monitoring have significant negative effect on the level of fraud in the local government financial statements. This means that the better the government's internal control system (control environment, risk assessment, controlling activities, information and communication, monitoring) will lead to a decrease in the rate of fraud
PENGARUH KONEKSI POLITIK TERHADAP KINERJA LINGKUNGAN DAN PROFITABILITAS Nofi Sulistyowati; Tri Jatmiko Wahyu Prabowo
Diponegoro Journal of Accounting Volume 9, Nomor 3, Tahun 2020
Publisher : Diponegoro Journal of Accounting

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Abstract

This study is to examine the effect of political connections on environmental performance and profitability. The variables used in this study are independent and dependent variables. Political connections as a independent variables. The dependent variable are environmental performance and profitability. The population in this study is companies listed on the Indonesia Stock Exchange in 2018. The sampling method used in this reseach is purposive sampling. Based on the sampling method used, there were 88 samples. The analytical method used in this study was ordinal logistic regression analysis and simple linear regression analysis. The results of the reseacrh show that political connections affect environmental performance. That means, companies that have political connections tend to have good environmental performance. Similarly, the results of the effect of political connections on profitability show the same. It also means that companies with political connections also have a high level of profitability.
PENGARUH PENGELOLAAN KEUANGAN DAERAH DAN PENGAWASAN INTERNAL TERHADAP KINERJA PEMERINTAH (Studi Kasus Pada Satuan Kerja Perangkat Daerah Kota Semarang) Dea Rahma Novitasari; Tri Jatmiko Wahyu Prabowo
Diponegoro Journal of Accounting Volume 9, Nomor 2, Tahun 2020
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to obtain empirical evidence regarding the implementation of regional financial management supervision in the Semarang City Regional Work Unit (SKPD), both partially and simultaneously totaling 46 SKPD. The population in this study is the Semarang City Regional Performance Unit. Source of data used for the research is primary data which is quantitative research obtained from questionnaires and using the saturated technique. Analysis of the data in this study uses descriptive statistical analysis, classic assumption tests, and multiple linear regression. The result of the analysis of the study shows that internal control and regional financial management had a positive and significant effect on the performance of local governments.
Analisis Faktor-Faktor yang Mempengaruhi Korupsi pada Pemerintah Daerah di Jawa Tengah Menggunakan Teori Fraud Triangle Gilang Satryo Wicaksono; Tri Jatmiko Wahyu Prabowo
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 1 (2022): Artikel Volume 6 Nomor 1 Januari 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i1.710

Abstract

Cases of corruption that occur are increasing in Indonesia from year to year, including in local government. Various efforts have been made to prevent corruption, but there are still many cases of corruption in local governments in Central Java. The fraud triangle theory is used to find out the causes of corruption, which consist of pressure, opportunity, and rationalization. This study aims to analyze the factors causing corruption in local governments in Central Java using the fraud triangle theory which is proxied using the variables of regional financial performance, regional income, regional capital expenditures, internal audit capabilities, audit opinions, and regional personnel expenditures. This study uses quantitative methods and purposive sampling method using secondary data. The sample in this study is the district/city level local government in Central Java Province for the 2015 – 2019 period, which has a corruption case and has been decided by a first-level court, has been audited by the BPK, has an APIP Capability assessment, and has complete LKPD. The method of data analysis in this study used SPSS with logistic regression method. The results of this study indicate that regional financial performance, regional income, and internal audit capabilities have no effect on corruption, regional capital expenditures and regional personnel expenditures have a significant positive effect on corruption, and audit opinion has a significant negative effect on corruption.
PENGARUH DIVERSIFIKASI PERUSAHAAN DAN PRAKTIK MANAJEMEN LABA TERHADAP STRUKTUR MODAL Fatimah Zahrah; Dul Muid; Tri Jatmiko Wahyu Prabowo
Jurnal Dinamika Ekonomi & Bisnis Vol 14, No 1 (2017)
Publisher : Universitas Islam Nahdlatul Ulama Jepara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34001/jdeb.v14i1.568

Abstract

Capital structure is to balance or compare between external (long term capital) and internal capital. This study aims to provide insight into the relationship between corporate diversification and earnings management practices on capital structure at manufacturing companies listed on the Indonesia Stock Exchange (IDX). The variables include international market diversification, product diversification, asset-based management, project-based revenue management, and income smoothing. Sampling method used is purposive sampling technique. It is chosen 41 manufacturing companies as the sample. This research divides the sample into two sub-samples, i.e. multinational corporation diversification (MND) and domestic company diversification (DCD). The analysis used is multiple regression analysis preceded by the classical assumption test.The results of data analysis show that international market diversification, product diversification, asset based management, project-based revenue management, and income smoothing have a significant effect on capital structure on MND or DCD. Struktur modal adalah menyeimbangkan atau membandingkan antara modal eksternal (jangka panjang) modal dengan modal internal. Penelitian ini bertujuan untuk memberikan wawasan tentang hubungan antara diversifikasi perusahaan dan praktik manajemen laba terhadap struktur modal pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI). Variabel yang diteliti antara lain diversifikasi pasar internasional, diversifikasi produk, manajemen berbasis aset, manajemen pendapatan berbasis proyek, dan perataan laba. Metode pengambilan sampel yang digunakan dalam penelitian ini adalah metode purposive sampling. Sampel yang dipilih dalam penelitian ini sebanyak 41 perusahaan manufaktur. Penelitian ini membagi sampel menjadi dua sub sampel, yaitu diversifikasi perusahaan multinasional (MND) dan diversifikasi perusahaan domestik (DCD). Analisis yang digunakan adalah analisis regresi berganda didahului dengan uji asumsi klasik. Hasil analisis data menunjukkan bahwa diversifikasi pasar internasional, diversifikasi produk, pengelolaan pendapatan berbasis aset, manajemen pendapatan berbasis proyek, dan perataan laba memiliki pengaruh yang signifikan terhadap struktur modal terhadap MND atau DCD.
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