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All Journal Diponegoro Journal of Accounting Owner : Riset dan Jurnal Akuntansi Jurnal Ilmu Manajemen dan Akuntansi Terapan Jurnal Applied Research in Management and Business
Hadiprajitno, Paulus Theodorus Basuki
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Economics, Econometrics & Finance

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THE IMPACT OF STOCK SPLIT ANNOUNCEMENT ON TRADING VOLUME, RETURN, AND STOCK PRICE IN COMPANIES IN PERIOD BEFORE AND DURING COVID-19 Nindhya, Danastri Mahasya; Hadiprajitno, Paulus Theodorus Basuki
Diponegoro Journal of Accounting Volume 13, Nomor 3, Tahun 2024
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this study was to determine the effect of stock split announcements on trading volume, return and stock price in companies before and during Covid-19. The research method used in this research is quantitative research method. The sample in this study were companies that announced a stock split of 36 companies. The method of determining the sample using purposive sampling technique. This study uses a statistical analysis test of two sample tests with a 15-day observation period is t = -7 (7 days before stock split), t = 0 (event date) and t = +7 (7 days after stock split). The data analysis method used in this study is the Wilcoxon Signed Ranks Test. The results of this study indicate that there is a statistically significant difference in the average TVA before and after the announcement in the period before and during Covid-19. While there is no statistically significant difference in the average return and stock price before and after the announcement in the period before and during Covid-19.
THE EFFECT OF ENVIRONMENTAL, SOCIAL, AND GOVERNANCE (ESG) DISCLOSURE AND DIVIDEND POLICY ON FIRM VALUE (Empirical Study on Companies Listed in the SRI KEHATI Index of the Indonesia Stock Exchange for the Period 2019-2022) Kusnadi, Carissa Alliyah Nareswari; Hadiprajitno, Paulus Theodorus Basuki
Diponegoro Journal of Accounting Volume 13, Nomor 3, Tahun 2024
Publisher : Diponegoro Journal of Accounting

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Abstract

The aim of this research is to analyze the influence of Environmental, Social, and Governance (ESG) disclosure and dividend policy on firm value. The population in this study comprises all companies listed in the SRI KEHATI index from 2019 to 2022. The sampling method employed in this research is purposive sampling, with a total of 64 samples used. The data utilized in this study are obtained from the Bloomberg database, annual reports, and financial statements. The data are analyzed using multiple regression techniques, preceded by classical assumption tests. The findings of this study indicate that environmental disclosure does not affect firm value. However, social and governance disclosures have a positive impact on firm value. Additionally, the dividend policy negatively influences firm value.
PENGARUH KARAKTERISTIK AUDITOR TERHADAP PENGHINDARAN PAJAK (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Pada BEI Tahun 2018-2022) Manullang, Deandra Winona Arista; Hadiprajitno, Paulus Theodorus Basuki
Diponegoro Journal of Accounting Volume 13, Nomor 3, Tahun 2024
Publisher : Diponegoro Journal of Accounting

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Abstract

Companies do tax avoidance in order to minimize the tax burden that must be paid and increase company profits. Tax avoidance can be seen by using the Effective Tax Rate formula and can be seen in the financial statements. The reliability of financial statements cannot be separated from the role of auditors who conduct in-depth examinations. This study aims to analyze the effect of various auditor characteristics such as audit quality, audit tenure, audit fees, and auditor specialization on tax avoidance in manufacturing companies in Indonesia. The population used in this study are manufacturing companies in Indonesia listed on the IDX in 2018-2022 using purposive sampling method to determine the sample. The total number of samples in this study were 140 samples.  The results in this study indicate that audit quality has a significant negative effect on tax avoidance. Audit tenure, audit fees, and auditor industry specialization have a significant positive effect on tax avoidance. The limitations of this study are that there are other factors that influence tax avoidance that are not examined in this study and there are still many companies that do not include sequential audit fees during 2018-2022.
E-PROCUREMENT DALAM MENCEGAH TINDAK FRAUD (Studi Kasus pada Satker X Pemerintah Pusat) Nerissa, Paxia Prima; Hadiprajitno, Paulus Theodorus Basuki
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol. 13 No. 2 (2022): Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT)
Publisher : Sekolah Tinggi Ilmu Ekonomi Totalwin

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (283.588 KB) | DOI: 10.36694/jimat.v13i2.424

Abstract

This study discusses the role of e-procurement in preventing fraud in Satker X. This study is devoted to examining the role of e-procurement in preventing fraud, as well as the potential for fraud that may still occur when Satker X has implemented e-procurement in procurement process. The object of this research is Satker X which is one of the Central Government Work Units engaged in the field of vocational education. This research is aimed at Satker X as e-procurement users.Research espondent in this study are 3 respondents. Data collection in this study was done by in-depth interviews, observation and documentation. After the data is collected, the next step is analyze the data. Data were analyzed by data reduction, presented in tabular form, until the stage of completion of writing and drawing conclusions. The validity or credibility test of the data is done by using data triangulation.The results show that the implementation of e-procurement in Satker X is quite good, and e-procurement has been proven to increase transparency and accountability in the procurement process in Satker X. However, it turns out that e-procurement still has gaps that can later become one of the potential fraud in the future. It was found that e-procurement is considered less able to prevent fraud that can occur during the implementation of work. Where there is manipulating documents carried out by unscrupulous provider. To avoid this from happening in the future, it is hoped that Satker X and the bureaucracy above it can always evaluate the implementation of work of the procurement of goods and services, besides that Satker X and the bureaucracy above it must also start building an integrity zone, by increasing the integrity of implementers, starting from KPA, planners, PPK, UKPBJ, and the work supervisor.
PENGARUH MODAL INTELEKTUAL DAN MODAL KERJA TERHADAP NILAI PERUSAHAAN DENGAN KINERJA PERUSAHAAN SEBAGAI VARIABEL INTERVENING Tarigan, veranita Br; Hadiprajitno, Paulus Theodorus Basuki
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol. 13 No. 2 (2022): Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT)
Publisher : Sekolah Tinggi Ilmu Ekonomi Totalwin

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (462.681 KB) | DOI: 10.36694/jimat.v13i2.425

Abstract

This study analyzes the impact of Intellectual Capital and Working Capital on company value mediated by company performance of manufactures companies listed in the Indonesia Stock Exchange in 2017 – 2020. The data used in this study are secondary data. The method in selecting the sample is purposive sampling. The number of samples in this study were 94 companies. The research data analysis technique used path analysis. The results show that intellectual capital has a positive effect on company performance but has no effect on company value. Working capital has a positive effect on company performance but has no effect on company value. Company performance is not able to be an intervening in the relationship between intellectual capital and working capital to firm value
Anti-Bribery Declaration (Study on Indonesian Construction Companies) Utami, Elika Regni; Hadiprajitno, Paulus Theodorus Basuki
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 1 (2025): Artikel Riset Periode Januari 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i1.2434

Abstract

Bribery is the most serious type of corruption in Indonesia. Business can manage potential bribery practices by implementing Anti-Bribery Management System (ABMS). The ISO 37001 certificate is one part of ABMS and the government requires construction companies to have this certificate. Anti-bribery declaration shows that a company commitment to stakeholders to demonstrate transparency and comply with ethical standards. Implementing this strategy is effective in maximizing stakeholder trust. The objective of this study is to determine the influence of the board of directors on anti-bribery declaration. Characteristics of the board of directors include size, activities, gender diversity and expertise. Directors' activities is shown by how often they have meetings in a year. Gender diversity means having different genders represented, this happens when there are women on the board. Directors' abilities in the field of accounting or finance show their skills. This study was conducted on construction sector companies listed on the Indonesia Stock Exchange in 2020-2023 and obtained data from annual report on the Indonesia Stock Exchange and company website. The sample selection used in this quantitative research was purposive sampling and the results of this selection obtained 17 companies. The analysis techniques used logistic reggression analysis. The results of this study analysis are company’s anti-bribery declaration can be influenced by size, activities, and gender diversity. In contrast, director’s expertise inadequate influence on anti-bribery declaration.
PENGARUH PERSEPSI KEMUDAHAN DAN KEGUNAAN TERHADAP NIAT ADOPSI CLOUD ACCOUNTING DI ERA DIGITAL Hasbi, Baharudin Fardian; Hadiprajitno, Paulus Theodorus Basuki
Applied Research in Management and Business Vol. 5 No. 1 (2025): June 2025
Publisher : Fakultas Ekonomi, Bisnis dan Humaniora

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53416/arimbi.v5i1.351

Abstract

This study aims to analyze the factors influencing the intention to adopt cloud accounting (Accurate) among Micro, Small, and Medium Enterprises (MSMEs) in Kudus Regency using the Technology Acceptance Model (TAM) approach. The factors tested in this study are perceived usefulness and perceived ease of use, which influence the intention to adopt cloud accounting. This research uses a quantitative method with purposive sampling involving 240 respondents who are SME owners or managers. Data were collected through questionnaires and analyzed using Partial Least Squares (WarpPLS 8.0). The results show that perceived usefulness has a positive effect on the intention to adopt cloud accounting. Perceived ease of use also positively affects the intention to adopt cloud accounting. Furthermore, perceived ease of use positively influences perceived usefulness.
Co-Authors Hasbi, Baharudin Fardian Kusnadi, Carissa Alliyah Nareswari Manullang, Deandra Winona Arista Nerissa, Paxia Prima Nindhya, Danastri Mahasya Tarigan, veranita Br Utami, Elika Regni