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Paulus Theodorus Basuki Hadiprajitno
Departemen Akuntansi Fakultas Ekonomika dan Bisnis Universitas Diponegoro
Economics, Econometrics & Finance

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ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI TINGKAT PEMAHAMAN MAHASISWA AKUNTANSI TERHADAP MATA KULIAH SISTEM INFORMASI AKUNTANSI (Studi Pada Mahasiswa Akuntansi UNDIP) Muhammad Revo Hanifan; Paulus Theodorus Basuki Hadiprajitno
Diponegoro Journal of Accounting Volume 12, Nomor 3, Tahun 2023
Publisher : Diponegoro Journal of Accounting

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       This study aims to examine what factors can affect the level of understanding of accounting students in accounting information systems courses as one of the studies in accounting science.      The population in this study were accounting students at Diponegoro University who had completed accounting information systems courses. The sample in this study was selected by purposive sampling method. In this study there will be 80 accounting students at Diponegoro University who have met the predetermined criteria. The method used in conducting the analysis is multiple linear analysis.      The results of the research conducted show that the disclosure of teaching styles, learning methods, prior knowledge, critical thinking has a significant influence on the level of understanding of accounting students in accounting information systems courses. Meanwhile teacher support, student interest, and appreciation of accounting information systems do not have a significant effect on the level of understanding of accounting students in accounting information systems courses.
PENGARUH CORPORATE SOCIAL RESPONSIBILITY, CORPORATE GOVERNANCE, DAN KARAKTERISTIK PERUSAHAAN TERHADAP TAX AVOIDANCE (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2021) Astrid Dini Aliyani; Paulus Theodorus Basuki Hadiprajitno
Diponegoro Journal of Accounting Volume 12, Nomor 3, Tahun 2023
Publisher : Diponegoro Journal of Accounting

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This study examines the relationship between corporate social responsibility, corporate governance, and firm characteristics with the level of tax avoidance in manufacturing companies.  This study uses tax avoidance as the dependent variable and corporate social responsibility, corporate governance, and firm characteristic (capital intensity) as independent variables. Also, leverage, profitability, and firm size as control variables. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange period 2017-2021. Using purposive sampling, 85 samples were obtained for 5 consecutive years. This study uses multiple linear regression analysis to test the hypothesis. The finding from this study proves that corporate social responsibility and corporate governance have a significant negative relationship to the extent of tax avoidance. While capital intensity has no significant relationship to the extent of tax avoidance.
PENGARUH AKUNTABILITAS, TRANSPARANSI, DAN PENGAWASAN TERHADAP KINERJA ANGGARAN BERKONSEP VALUE FOR MONEY PADA INSTANSI PEMERINTAH KOTA SURAKARTA Barokah Sitta Dewi; Paulus Theodorus Basuki Hadiprajitno
Diponegoro Journal of Accounting Volume 12, Nomor 4, Tahun 2023
Publisher : Diponegoro Journal of Accounting

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The purpose of this study is to ascertain the partial and concurrent effects of Accountability, Transparency, and Supervision on Value for Money Conceptualized Budget Performance in Surakarta City Government Agencies.The administration of structural work units in the Regional Apparatus (PD) of Surakarta City, which amounted to 27 PDs and included 20 Departments and 7 Regional Agencies, became the population of this study. Three financial administration employees from PDs of Surakarta City Government totaling 81 people became the sample and respondents in this study. These individuals held positions such as Head of PPK (Financial Administration Officer), Head of the Finance or Administration and General Subdivision, Treasurer, Planner or Budgeting, Financial Administrator, and/or Financial Staff. In order to gather primary data for this study, surveys were used to distribute questionnaires. Before gathering study information, the questionnaire underwent validity and reliability tests. Traditional assumption tests, such as normality tests, multicollinearity tests, and heteroscedasticity tests, were the testing methods employed in this work. Both statistical and descriptive analytic techniques were used in this study. The research was carried out using the IBM SPSS Statistics 26 application.According to the findings, the factors of responsibility, openness, and supervision had an impact on budget performance and the idea of value for money at the same time. The performance of the value for money concept budget is somewhat effected by the transparency variable. While the concepts of value for money and responsibility and oversight have a substantial impact on budget performance.
PENGARUH AUDIT TENURE, AUDIT LAG, OPINION SHOPPING, LIQUIDITY, LEVERAGE, DAN DEBT DEFAULT TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN (Studi Empiris pada Perusahaan Energi yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2021) Ahmad Hafidz Fikri Azhar; Paulus Theodorus Basuki Hadiprajitno
Diponegoro Journal of Accounting Volume 12, Nomor 4, Tahun 2023
Publisher : Diponegoro Journal of Accounting

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This study aims to examine the effect of audit tenure, audit lag, opinion shopping, liquidity, leverage, and debt default on going concern audit opinion. This study has a dependent variable, namely going concern audit opinion with independent variables including audit tenure, audit lag, opinion shopping, liquidity, leverage, and debt default.  This study uses secondary data derived from the financial statements of all energy sector companies listed on the Indonesia Stock Exchange (IDX) in 2019-2021. The research sampling was carried out using purposive sampling method. A total of 61 companies were tested with details of 180 samples throughout the three-year research span. The analysis method used is logistic regression analysis. The results of this study indicate that liquidity has a negative effect, while leverage, and debt default have a positive effect on going concern audit opinion acceptance while audit tenure, audit lag, and opinion shopping are found to have no effect.
ANALISIS FAKTOR-FAKTOR YANG MEMENGARUHI AUDIT REPORT LAG (Studi Empiris pada Perusahaan Barang Konsumsi Non-Primer yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2021) Muhammad Fadhlih Rusyana; Paulus Theodorus Basuki Hadiprajitno
Diponegoro Journal of Accounting Volume 12, Nomor 4, Tahun 2023
Publisher : Diponegoro Journal of Accounting

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This study aims to analyze and provide empirical evidence of the effect of audit opinion, auditor reputation, audit tenure, audit committee activity, and industry specialized auditor on audit report lag. Also, profitability, firm size, leverage and liquidity as control variable. This study uses secondary data derived from the financial statements of all consumer cyclical sector companies listed on the Indonesia Stock Exchange (IDX) in 2019-2021. The research sampling was carried out using purposive sampling method. A total of 88 companies were tested with details of 264 samples throughout the three-year research span. The analysis method used is partial least square with SmartPLS software 3.0 version. The results of this study indicate that audit opinion, audit tenure and industry specialized auditor has a negative effect, while auditor reputation and committee activity are found to have no effect.
ANALISIS FAKTOR-FAKTOR YANG MEMENGARUHI OPINI GOING CONCERN (Studi Empiris pada Perusahaan Sektor Consumer Cyclicals yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2021) Nurhana Fajri Herawati; Paulus Theodorus Basuki Hadiprajitno
Diponegoro Journal of Accounting Volume 12, Nomor 4, Tahun 2023
Publisher : Diponegoro Journal of Accounting

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This study aims to analyze and provide empirical evidence of the effect of the previous year's going concern opinion, audit quality, audit lag, company size, profitability, liquidity, and leverage on going concern opinion acceptance. This study has a dependent variable, namely going concern audit opinion with independent variables including previous year's going concern opinion, audit quality, audit lag, company size, profitability, liquidity, and leverage.  This study uses secondary data obtained from financial reports and independent auditor reports published on the official website of the Indonesia Stock Exchange www.idx.co.id. The sample of this study is the consumer cyclicals sector companies listed on the Indonesia Stock Exchange in 2018-2021. Sampling using purposive sampling and obtained a sample of 63 companies in this study. Hypothesis testing was carried out using logistic regression. The test results show that there is a significant effect on the previous year's going concern opinion variable, audit quality, and profitability on going concern opinion acceptance. However, audit quality has the opposite direction to the hypothesis formulated, thus making the variable hypothesis rejected. For audit lag variables, company size, liquidity, and leverage have no significant effect on going concern opinion acceptance.
PENGARUH EFEKTIVITAS KOMITE AUDIT DAN MUTU KAP TERHADAP MANAJEMEN LABA (Studi Empiris pada Perusahaan Non-Keuangan yang Terdaftar di Bursa Efek Indonesia Tahun 2022-2023) Zelda Annisa Sandhyanasti; Paulus Theodorus Basuki Hadiprajitno
Diponegoro Journal of Accounting Volume 14, Nomor 4, Tahun 2025
Publisher : Diponegoro Journal of Accounting

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This study aims to analyze the function of audit committees, including the appointment of public accounting firms (KAP), in overseeing earnings management practices in non-financial companies listed on the Indonesia Stock Exchange in 2022-2023. The control variables used in this study include company size, profitability, leverage, free cash flow, and cash flow from operations. This study utilizes agency theory to generate testable hypotheses, and these hypotheses provide empirical findings.The population of this study comprised all companies in Indonesia, except the financial sector, that included the research variables used in this study and were listed on the Indonesia Stock Exchange in 2022-2023. A sample of 568 companies was obtained using a purposive sampling technique. The data were analyzed using the Structural Equation Model (SEM) approach with the Partial Least Squares (PLS) method in SmartPLS 4.1.1.4 software.The results indicate that neither committee effectiveness nor KAP quality significantly impact earnings management practices. Therefore, these findings indicate that the role of audit committees and the quality of public accounting firms are not yet optimal in curbing earnings management practices. The implications of this research are the need to improve audit committee oversight and appoint qualified public accounting firms to enhance financial reporting transparency.
PENGARUH KEPEMILIKAN INSTITUSIONAL, KOMISARIS INDEPENDEN, DAN UKURAN KOMITE AUDIT TERHADAP NILAI PERUSAHAAN (Studi Kasus pada Perusahaan Consumer Non-Cyclicals yang Terdaftar di Bursa Efek Indonesia Tahun 2022-2023) Rihhadatul Auliya; Paulus Theodorus Basuki Hadiprajitno
Diponegoro Journal of Accounting Volume 14, Nomor 4, Tahun 2025
Publisher : Diponegoro Journal of Accounting

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Firm value is one of the main indicators that reflects market perception of a company's overall prospects and performance, and serves as a benchmark in determining the attractiveness of the company as an investment. Various factors influence firm value, such as institutional ownership, independent commissioners, and the audit committee. Previous studies have shown mixed results regarding the influence of these factors. This study aims to analyze the effect of institutional ownership, independent commissioners, and audit committee on firm value.             The population in this study consists of consumer non-cyclicals companies listed on the Indonesia Stock Exchange (IDX) for the years 2022–2023. The sample was selected using purposive sampling, resulting in 154 observational data points. The data used are secondary data obtained from the Indonesia Stock Exchange (IDX) and the Bloomberg Laboratory of FEB UNDIP, with documentation as the data collection method. Hypothesis testing was conducted using multiple linear regression analysis with IBM SPSS 29 software.             The results of the study show that institutional ownership and audit committee have a significant positive effect on firm value, indicating that a higher number of institutional ownership and audit committee members increases firm value. Conversely, independent commissioners have a significant negative effect on firm value, indicating that a higher number of independent commissioners reduces firm value.
PENGARUH KINERJA ESG DAN KEBERAGAMAN DEWAN KOMISARIS TERHADAP PENGHINDARAN PAJAK (Studi Empiris pada Perusahaan sektor Manufaktur dan Energi yang Terdaftar di Bursa Efek Indonesia Tahun 2022-2024) Dody Yusuf; Paulus Theodorus Basuki Hadiprajitno
Diponegoro Journal of Accounting Volume 15, Nomor 1, Tahun 2026
Publisher : Diponegoro Journal of Accounting

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This study aims to examine the effect of Environmental, Social and Governance (ESG) performance and board of commissioners diversity including gender diversity, expertise diversity, age diversity, and nationality diversity on corporate tax avoidance. In addition, this study incorporates firm size, leverage, and profitability as control variables. The research population consists of all manufacturing and energy sector companies listed on the Indonesia Stock Exchange (IDX) during the 2022-2024 period. A total of 158 firm-year observations were selected using a non-probability sampling method with a purposive sampling technique. This quantitative study employs panel data regression analysis as the statistical method. Data processing and hypothesis testing were conducted using Eviews version 13.The results indicate that board expertise diversity has a positive and significant effect on tax avoidance, suggesting that a more diverse composition of expertise among board members is associated with higher levels of tax avoidance. However, Environmental, Social and Governance (ESG) performance, board gender diversity, board age diversity, and board nationality diversity do not have a significant effect on tax avoidance.
FACTORS AFFECTING CORRUPTION IN LOCAL GOVERNMENT IN EAST JAVA PROVINCE BASED ON THE FRAUD TRIANGLE THEORY Bodroweni Bodroweni; Paulus Theodorus Basuki Hadiprajitno
Diponegoro Journal of Accounting Volume 14, Nomor 3, Tahun 2025
Publisher : Diponegoro Journal of Accounting

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This study aims to examine the influence of good governance, audit objectivity and independence, and technology on fraud prevention at the Central Java Province Representative Office of the Audit Board of Indonesia. Based on the Performance Report of the Central Java Province BPK Representative for the year 2023, it is noted that on the indicator of Control Fulfillment and Trust in Audit Quality, there was a 40% decrease in realization in 2023 compared to 2022 with a realization of 98.11% and 2021 with a realization of 86.22%. Then, on the indicator of Information Technology Utilization, in 2023 it only reached a realization of 83.90% compared to 96.21% in 2022 and 99.18% in 2021This research was conducted using a quantitative method with a population consisting of all auditors at the BPK Representative Office of Central Java Province, using a saturated sampling technique totaling 125 auditors. The data collection method used a questionnaire with a weighted Likert scale of 1-5. The data in this study were analyzed using the multiple linear regression analysis method with the analysis tool being SPSS 29.0.The research results show that good governance has a significantly positive impact on fraud prevention, audit objectivity and independence have a significantly positive impact on fraud prevention, and technology has a significantly positive impact on fraud prevention. The findings of this research indicate that the better the governance implemented in the Central Java Province BPK Representative, the better the fraud prevention will be accepted; the better the objectivity and independence of the audit applied by the auditors in the Central Java Province BPK Representative, the better the fraud prevention will be accepted; and the more advanced the technology used in the Central Java Province BPK Representative, the better the fraud prevention will be accepted.
Co-Authors Ahmad Hafidz Fikri Azhar Astrid Dini Aliyani Barokah Sitta Dewi Bodroweni Bodroweni Dody Yusuf Dongan Basar Kristianto Manalu Indira Saskara Giyatiyasa Muhammad Fadhlih Rusyana Muhammad Revo Hanifan Nurhana Fajri Herawati Putri Naila Meirizka Rihhadatul Auliya Risma Sandi Allaauddina Savana Elga Felisha Velika Calista Zelda Annisa Sandhyanasti