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Pengaruh Karakteristik Komite Audit, Perusahaan dan Struktur Kepemilikan Terhadap Kecurangan Pelaporan Keuangan Prasetyo, Andrian Budi
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 1 No 2 (2016): Vol 1 No 2 (2016): Soedirman Accounting Review Desember 2016
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

This study examines the effect of audit committee characteristics, firm characteristic and ownership structure on the likelihood of fraudulent financial reporting. Audit committee characteristics is examined by audit committee financial expertise, meetings of the audit committee and the audit committee tenure. Firm characteristic is examined by the leverage, firm size, firm’s growth rate and external auditor. Ownership structure is examined by managerial ownership and institutional ownership. This research is using a quantitative methods research. This research is using secondary data that comes from the cases list of Otoritas Jasa Keuangan (OJK) and annual reports of the listed companies on the Indonesia Stock Exchange (IDX). Using a sample of 15 fraud and 15 non-fraud firms, we did not find a significant relation between the independent variabels and fraudulent financial reporting.

DAMPAK KELOMPOK DAN KETERGANTUNGAN BANTUAN PENGAMBILAN KEPUTUSAN PADA PENILAIAN RISIKO KECURANGAN Prasetyo, Andrian Budi
Jurnal Analisa Akuntansi dan Perpajakan Vol 1, No 1 (2017)
Publisher : Prodi Akuntansi FEB UNITOMO

Penelitian ini meneliti kualitas keputusan dan peringkat kemungkinan kecurangan dalam penilaian risiko kecurangan oleh kelompok atau individu dengan dan tanpa bantuan keputusan. Hal ini diantisipasi bahwa individu akan menunjukkan ketergantungan yang lebih tinggi pada bantuan keputusan daripada kelompok, sedangkan kelompok diharapkan untuk mengidentifikasi ide-ide kecurangan yang lebih berkualitas dan menghasilkan penilaian kemungkinan kecurangan yang lebih efektif. Selanjutnya, untuk meneliti hubungan ini, sebuah eksperimen dirancang dan dilakukan. Partisipan dalam eksperimen ini adalah mahasiswa S1 Akuntansi semester 7 yang diasumsikan sebagai sebagai junior auditor di kantor akuntan publik. Prosedur pengambilan data yaitu dengan melakukan eksperimen dan desain eksperimen. Para partisipan melakukan penilaian risiko kecurangan dalam 2x2 antara subjek desain eksperimen. Selanjutnya, uji beda t-test digunakan untuk menentukan apakah dua sampel yang tidak berhubungan memiliki nilai rata-rata yang berbeda. Hasil penelitian membuktikan bahwa ternyata baik kelompok brainstorming dan bantuan keputusan tidak berpengaruh signifikan terhadap penilaian risiko kecurangan.

Factors Influencing in the Fraudulent Financial Reporting Arifin, Muhammad Burhanudin; Prasetyo, Andrian Budi
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.v10i2.15220

Fraudulent practice in financial report has resulted in the decrease of reliablity in financial report, causing losses for investors and creditors. The population used in this study are all listed on the Indonesia Stock Exchange (BEI) throughout 2010-2016. The sampling method used is purposive sampling. The number of samples used is 52 companies, consisting of 26 fraud companies obtained from the database of sanctioned misstatement of financial reporting issued by OJK during 2010-2016 period and 26 non-fruad companies with the same size determined under OJK regulation No. POJK.04 about Statement of Registration in the Public Offering and Capital Addition by Granting Right of Priority Effect by Companies with Small Scale Assets or Companies with Medium Scale Assets. This study used logistic regression analysis to examine the research hypothesis. The results of this study indicate that financial leverage and asset composition ratio have positive effect on the possibility of fraudulent financial reporting. Meanwhile, the profitability, liquidity, capital turnover, and receivable turnover ratio have negative effect on the possibility of fraudulent financial reporting .

PENGHINDARAN PAJAK TERHADAP NILAI PERUSAHAAN DAN BIAYA AGENSI DENGAN TRANSPARANSI INFORMASI SEBAGAI VARIABEL PEMODERASI Tarida, Theresa Dina; Prasetyo, Andrian Budi
Jurnal Analisis Bisnis Ekonomi Vol 16 No 2 (2018): Volume 16, Nomor 2, Oktober 2018
Publisher : Universitas Muhammadiyah Magelang

  This study aims to examine the effect of tax avoidance as an independent variable to firm value and agency cost as dependent variable and transparency of information as moderating variable. The population in this study is the manufacturing companies in Indonesia that are listed on Bursa Efek Indonesia in the year 2016. Samples used in this study are 89 companies that are selected using the  purpovise sampling method. This study used multiple liniear regression to examine the hypothesis. The result of this study shows that tax avoidance has a significant negative effect to the firm value. Tax avoidance also has significant positive effect to the agency cost. Lastly, transparency of information succeed to moderate the effect of tax avoidance on firm value become positive effect.

PENGARUH KARAKTERISTIK KOMITE AUDIT DAN PERUSAHAAN TERHADAP KECURANGAN PELAPORAN KEUANGAN Prasetyo, Andrian Budi
JURNAL AKUNTANSI DAN AUDITING Volume 11, Nomor 1, Tahun 2014
Publisher : Department of Accounting, Faculty of Economics & Business,Diponegoro University, Indonesia

This study aimed to examine the effect of audit committee and firm characteristics against thepossibility of fraudulent financial reporting. Audit committee characteristics examined by anindependent audit committee, audit committee financial expertise, audit committee meetingsand tenure of the audit committee. Then, firm characteristics examined its effect on financialreporting fraud is managerial ownership, corporate leverage, firm size and growth rate of thecompany. The research was conducted by quantitative methods using secondary data. Secondarydata comes from a list of cases Bapepam-LK and the companyâ€™s annual report listed on theIndonesian Stock Exchange. This research population is company listed on the Indonesian StockExchange, and then the samples were taken by purposive sampling with criteria non-financialcompany and have the required data in this study. At last, total sample are 40 companies, thatcomprised into 20 companies with commit fraud financial reporting and 20 companies withdid not commit fraud in financial reporting with the same industry and size of company assets.This study uses logistic regression statistical tools because the dependent variable was dummyvariable (non metric), while the independent variable was metric and non metric variable.Theresults showed that the characteristics of audit committees (audit committee financial expertiseand tenure of the audit committee) have a negative impact on financial reporting fraud, while thefirm characteristics (managerial ownership and firm size) has a positive influence on financialreporting fraud. Furthermore, the other firm characteristics (growth companies) negatively affectthe financial reporting fraud.

DAMPAK KELOMPOK DAN KETERGANTUNGAN BANTUAN PENGAMBILAN KEPUTUSAN PADA PENILAIAN RISIKO KECURANGAN Prasetyo, Andrian Budi
Jurnal Analisa Akuntansi dan Perpajakan Vol 1 No 1 (2017)
Publisher : Prodi Akuntansi FEB UNITOMO

Penelitian ini meneliti kualitas keputusan dan peringkat kemungkinan kecurangan dalam penilaian risiko kecurangan oleh kelompok atau individu dengan dan tanpa bantuan keputusan. Hal ini diantisipasi bahwa individu akan menunjukkan ketergantungan yang lebih tinggi pada bantuan keputusan daripada kelompok, sedangkan kelompok diharapkan untuk mengidentifikasi ide-ide kecurangan yang lebih berkualitas dan menghasilkan penilaian kemungkinan kecurangan yang lebih efektif. Selanjutnya, untuk meneliti hubungan ini, sebuah eksperimen dirancang dan dilakukan. Partisipan dalam eksperimen ini adalah mahasiswa S1 Akuntansi semester 7 yang diasumsikan sebagai sebagai junior auditor di kantor akuntan publik. Prosedur pengambilan data yaitu dengan melakukan eksperimen dan desain eksperimen. Para partisipan melakukan penilaian risiko kecurangan dalam 2x2 antara subjek desain eksperimen. Selanjutnya, uji beda t-test digunakan untuk menentukan apakah dua sampel yang tidak berhubungan memiliki nilai rata-rata yang berbeda. Hasil penelitian membuktikan bahwa ternyata baik kelompok brainstorming dan bantuan keputusan tidak berpengaruh signifikan terhadap penilaian risiko kecurangan.

Analyze Factors That Affect Carbon Emission Disclosure (Case Study in Non-Financial Firms Listed on Indonesia Stock Exchange in 2014-2016) Hapsari, Cantika Anindya; Prasetyo, Andrian Budi
Accounting Analysis Journal Vol 9 No 2 (2020): July
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v9i2.38262

The objective of this study is to find out what factors that can have an impact on carbon emissions disclosure in non-financial companies listed on the Indonesia Stock Exchange that publish sustainability reports for the year 2014-2016. The variables that would be tested in this study are independent variables consisting of industry type, company size, profitability, leverage and corporate governance, as well as the dependent variable which is the carbon emissions disclosure. Based on secondary data and purposive sampling methods, a total of 57 companies were obtained as research samples. Multiple linear regression is used as a model analysis of this study. Based on the test results, it has been found that the variables that have a significant influence on the level of carbon emissions disclosure are industry type, company size and leverage, while the remaining variables were found to have no significant effect.

Analyzing Board Characteristics, Ownership Structure and Company Characteristic to CSR Disclosure Kirana, Asyifa Dea; Prasetyo, Andrian Budi
Accounting Analysis Journal Vol 10 No 1 (2021): March
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v10i1.41944

This study aims to analyze the effect of board characteristics, ownership structure and company characteristics on CSR disclosure. The population of this study are non-financial companies that listed on the Indonesia Stock Exchange (IDX) which issues sustainability reports separately from the annual report for the year 2017-2018. Based on the purposive sampling method as a method of data collection, a total of 20 non-financial companies have published sustainability reports separately from the annual reports for 2017 and 2018 respectively. Multiple regression analysis used to test the research hypotheses. The results of this study indicate that the proportion of women on the board, board of director ownership concentration, profitability and leverage negatively affect the CSR, while the rest of variables does not affect the CSR disclosure. Keywords: CSR disclosure; board characteristics; ownership structure; company characteristics; sustainability report

The Effects of Financial and Environmental Performances on Firm Value with Environmental Disclosure as an Intervening Variable Rinsman, Theresia Coline Sari; Prasetyo, Andrian Budi
Jurnal Dinamika Akuntansi Vol 12, No 2 (2020): September 2020
Publisher : Department of Accounting, Faculty of Economics, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v12i2.24003

This study aims to analyze the effects of financial performance and environmental performance to firm value with environmental disclosure as an intervening variable. Financial performance which measured by Ratio On Sales (ROS) and environmental performance which measured by PROPER ranking act as independent variables and firm value which measured by stock price acts as dependent variable also environmental disclosure which measured by GRI Standards as an intervening variable. This study uses secondary data and selects the sample used purposive sampling method. The samples consist of non financial companies listed in the Indonesia Stock Exchange (IDX), participated in the PROPERÃ‚Â (Program Penilaian Peringkat Kinerja Perusahaan / Performance Rating Assestment Program on Environment Management)Ã‚Â and published both annual report and sustainability report for 2017-2018. Partial Least Squares technique is chosen for the study statistic analysis. Results from this research show that financial performance has a negative impact on environmental disclosure, environmental performance has a significant positive impact on environmental disclosure and environmental disclosure does not affect the firm value. Next, the environmental disclosure is not able to intervene the effects of financial performance and environmental performance on firm value.Ã‚Â The implications of this research are prove that the environmental aspects of information disclosed by the company have not been an important assessment for investors in viewing the performance of a company and also suggest investors to consider the company's environmental disclosure in making investment decisions because it contain an important aspect of corporate sustainability.

Analyze Factors That Affect Carbon Emission Disclosure (Case Study in Non-Financial Firms Listed on Indonesia Stock Exchange in 2014-2016) Hapsari, Cantika Anindya; Prasetyo, Andrian Budi
Accounting Analysis Journal Vol 9 No 2 (2020): July
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v9i2.38262

The objective of this study is to find out what factors that can have an impact on carbon emissions disclosure in non-financial companies listed on the Indonesia Stock Exchange that publish sustainability reports for the year 2014-2016. The variables that would be tested in this study are independent variables consisting of industry type, company size, profitability, leverage and corporate governance, as well as the dependent variable which is the carbon emissions disclosure. Based on secondary data and purposive sampling methods, a total of 57 companies were obtained as research samples. Multiple linear regression is used as a model analysis of this study. Based on the test results, it has been found that the variables that have a significant influence on the level of carbon emissions disclosure are industry type, company size and leverage, while the remaining variables were found to have no significant effect.

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