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All Journal Diponegoro Journal of Accounting Jurnal Akuntansi Multiparadigma Owner : Riset dan Jurnal Akuntansi Jurnal Bisnis dan Akuntansi Journal of Islamic Accounting and Finance Research The Indonesian Journal of Accounting Research Reviu Akuntansi dan Bisnis Indonesia
Prabowo, Tri Jatmiko Wahyu
Universitas Diponegoro
Religion Economics, Econometrics & Finance

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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.
CORPORATE GOVERNANCE DAN PENGARUHNYA TERHADAP INVESTASI RESEARCH & DEVELOPMENT (Studi Empiris Pada Perusahaan Industri Farmasi Yang Terdaftar Di Bursa Efek Indonesia Periode 2016-2021) Khadafy Fadholi Syuhada; Tri Jatmiko Wahyu Prabowo
Diponegoro Journal of Accounting Volume 11, Nomor 3, Tahun 2022
Publisher : Diponegoro Journal of Accounting

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Abstract

This research was conducted to explore how much influence Corporate Governance has on Research & Development investments in pharmaceutical industry companies in Indonesia. Corporate Governance is measured by majority shareholders, independent commissioners, and institutional investors.The population in this study is a pharmaceutical industry company listed on the Indonesia Stock Exchange in the period 2016-2021. The samples obtained using the purposive sampling method amounted to 8 companies. The analytical technique used in testing this research hypothesis is a multiple linear regression analysis with SPSS software.The results of the study showed that the majority shareholder has a negative influence on Research & Development investment. Independent commissioners and institutional investors showed no influence on Research & Development investments.
Social Construct of Business Entity's Performance Measurer: A Case Study of SME in Kudus SITI MUTMAINAH; TRI JATMIKO WAHYU PRABOWO; SURYA RAHARJA
The Indonesian Journal of Accounting Research Vol 13, No 3 (2010): IJAR September 2010
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.226

Abstract

This research aims to study the performance measurement systems (PMS) practices in small and medium enterprises (SMEs). This qualitative research employs a case study methodology which investigates how the social construction on performance measurement system in Mubarokfood, an SME using society cultural sphere in Kudus. This study argues that ontologically PMS practice is a socially constructed reality. PMS, in the sense of such a reality, is seen as a collaborative process involving local culture, society and powerful actors. By using Mubarokfood as a research setting, it can be concludedthat the SME is committed to PMS because such practice is important for the company to gain legitimacy and maintain social harmony. Weber's concept on disenchantment of the world was irrelevant in the case of Mubarokfood. Mubarokfood is running on rationalization which develops new pattern in its spiritual aura, i.e., doing spiritual rationalization. Consequently there is no disconnection between spiritual and rational world
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI INVESTASI YANG EFISIEN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2017-2019 Desinta Natalia Siregar; Tri Jatmiko Wahyu Prabowo
Diponegoro Journal of Accounting Volume 11, Nomor 4, Tahun 2022
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the effect of financial reporting quality, debt maturity, conservatism, board of commissioners effectiveness, audit committee effectiveness, and institutional ownership on investment efficiency.The population of this study were the manufacturing company listed on the Indonesia Stock Exchange in the period of 2017-2019. Based on the purposive sampling method, the final sample obtained 327 data. Multiple linear regression was used to test the hypothesis in this study.The study reveals that financial reporting quality and conservatism have a significant effect on investment efficiency, whereas debt maturity have a negative and significant effect on investment efficiency. In addition, the effectiveness of the board of commissioners, the effectiveness of the audit committee, and institutional ownership have no effect on investment efficiency.
Implementation of ‘Hablumminannas’ as Islamic value budget planning in non profit organization: phenomenological studies Ani Setyowati; Tri Jatmiko Wahyu Prabowo
Journal of Islamic Accounting and Finance Research Vol 4, No 2 (2022)
Publisher : Universitas Islam Negeri (UIN) Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/jiafr.2022.4.2.10668

Abstract

Purpose - The purpose of this study was to exsplore the implementation of Hablumminannas as a budget planning in Non-profit organization in Indonesian and to determine the preferences of the others non-profit organization to operate their business circle.Method - This study uses a phenomenological approach. In obtaining some information, the researcher used the interview method addressed to 15 informants who were at PT. Serkolinas Aman Nusantara spread throughout Indonesia.Result - The results of this study, top management and members of the organization know more about what are the top priorities in determining strategies to improve organizational performance and no one member of the organization feels disadvantaged in accordance with what is recommended by the Qoran, that the concept of Hablumminannas must always prioritize good relations with others.Implication - Especially in the non-profit organization sector so that they are in accordance with the guidelines of Islamic Values Hablumminannas.Originality - Provide detailed understanding of the implementation of budget planning through the Islamic values of Hablumminannas which are principled not to harm others through a phenomenological approach to non-profit organizations in Indonesia.
BAGAIMANA PANDANGAN FILSAFAT ETIKA TENTANG KECURANGAN LAPORAN KEUANGAN? Henry Yusron Maulida; Tri Jatmiko Wahyu Prabowo
Jurnal Akuntansi Multiparadigma Vol 14, No 1 (2023): Jurnal Akuntansi Multiparadigma (April 2023 - Agustus 2023)
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jamal.2023.14.1.03

Abstract

Abstrak – Bagaimana Pandangan Filfasat Etika tentang Kecurangan Laporan Keuangan?Tujuan Utama – Penelitian ini bertujuan untuk menggali akar dan etika manusia dalam melakukan kecurangan laporan keuangan.Metode - Penelitian ini menggunakan metode penyelidikan narasi. Filsafat etika digunakan sebagai pisau analisis untuk mengungkap akar kecurangan laporan keuangan.Temuan Utama – Penelitian ini menghasilkan usulan konsep etiologi akar kecurangan laporan keuangan. Pelaku kecurangan laporan keuangan tidak memiliki keutamaan jiwa. Konsep filsafat etika Ibnu Miskawaih memberikan pandangan tentang proses terbentuknya tabiat seseorang untuk melakukan kecurangan laporan keuangan. Model penyebab kecurangan laporan keuangan yang ini dapat melengkapi kekurangan dari association differential theory dan fraud triangle.Implikasi teori dan Kebijakan – Inovasi dari beragam paradigma akan memberikan kontribusi terhadap penelitian kecurangan laporan keuangan di masa depan. Penelitian ini memberikan pandangan baru untuk pencegahan kecurangan laporan keuangan. Kebaruan Penelitian - Penelitian ini mengeksplorasi akar penyebab dan menawarkan model baru yang lebih luas dari teori fraud triangle. Abstract – What is the Philosophical Ethical View of Fraudulent Financial Statements?Main Purpose – This study explores human roots and ethics in committing fraudulent financial statements.Method - This study uses a narrative inquiry method. Ethical philosophy is used as an analytical knife to reveal the roots of fraudulent financial statements.Main Findings – This study resulted in a proposed concept of the root etiology of financial statements fraud. The perpetrators of financial statement fraud do not have the importance of the soul. The concept of Ibn Miskawaih's ethical philosophy provides a view of forming a person's character to commit fraudulent financial statements. This model of the causes of fraudulent financial statements can complement the association differential dan fraud triangle theory.Theory and Practical Implications – Innovations from multiple paradigms will contribute to fraudulent financial statements research in the future. This research provides a new perspective on the prevention of financial statement fraud.Novelty - This study explores the root causes and offers a new broader model of the fraud triangle theory.
PENGARUH KARAKTERISTIK AUDIT TERHADAP PENGHINDARAN PAJAK (Studi Empiris pada Perusahaan Barang Konsumsi Barang Primer dan Terdaftar di BEI Tahun 2019-2021) Gian Pahala Tadore Simamora; Tri Jatmiko Wahyu Prabowo
Diponegoro Journal of Accounting Volume 12, Nomor 4, Tahun 2023
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the effect of audit characteristics on tax avoidance. This study has a dependent variable, namely tax avoidance with independent variables including auditor industry specialization, audit fee, audit tenure, and audit opinion. This study uses secondary data derived from the financial statements of all consumer non-cyclicals 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 34 companies were tested with details of 84 samples throughout the three-year research span. The analysis method used is multiple regression analysis. The results of this study indicate that audit tenure has a negative effect, while audit fee have a positive effect on tax avoidance while auditor industry specialization and audit opinion are found to have no effect.
Co-Authors Aizhar Ashari Ande Larista Simatupang Ani Purwati Ani Setyowati Bambang Wibisono Christian Van Berth Siregar Christopher Septian Nainggolan Dea Rahma Novitasari Desinta Natalia Siregar Dimas Ario Wicaksono FAISAL Fitri Jumi Rahayu Fitri Nur Indahsari Fitria Kusumaningtyas Wijayanti Gian Pahala Tadore Simamora Gilang Satryo Wicaksono Handre Diono Henry Yusron Maulida Jessica Stephanie Khadafy Fadholi Syuhada Louisa Gabe Samosir Maulida, Henry Yusron Nofi Sulistyowati Nurulita Irmaya Adelina Rini Wati Pakpahan Rizal Qowi Ruci Abdi Muhyi Sabda Surya Daniel Simanjuntak Sadewa Sapta Kusuma SITI MUTMAINAH Suci Anggun Sari Surya Raharja