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All Journal Indonesian Journal of Business and Entrepreneurship (IJBE) Jurnal Aplikasi Bisnis dan Manajemen (JABM) E-Journal International Research Journal of Business Studies (E-Journal) Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Journal of Humanities and Social Studies MAGMA : JURNAL MAGISTER MANAJEMEN Jurnal Ilmu Sosial Indonesia (JISI) Journal of Applied Accounting And Business (JAAB) Jurnal Akuntansi Keuangan dan Bisnis International Journal Administration, Business & Organization International Research Journal of Business Studies J-CEKI
Hardiyanto, Arief Tri
Universitas Pakuan
Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Physics Social Sciences

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The Relationship Between the Audit Board of the Republic of Indonesia's (BPK) Opinion With Regional Government Financial Report and Corruption Idrus, Yudi Avalon; Achsani, Noer Azam; Hardiyanto, Arief Tri
Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara 2018: JTAKEN Vol. 4 No. 1 June 2018
Publisher : Badan Pemeriksa Keuangan Republik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28986/jtaken.v4i1.168

Abstract

BPK audit report on a government financial report contains an opinion that is a professional statement of the auditor regarding the fairness of financial information presented in the financial statement. In forming an opinion, a BPK auditor uses four criteria: the application of the Government Accounting Standard, adequate disclosures, compliance with laws and regulations, and effectiveness of internal control systems. The unqualified opinion is issued to a financial report with no material statements and/or fraud. However, it is widely reported that many irregularities still occur across government entities and cost the state's resources (finance). This study aims to analyze corruption committed by heads of local governments and its influence on BPK opinion and build a model which shows the relationship between them. This study uses a model called ordinal logistic regression and finds a correlation between BPK opinion and corruption committed by heads of local governments. The best ordinal logistic regression model shows that BPK opinion is dominantly influenced by the compliance of government financial reports with Government Accounting Standard, compliance with laws and regulations, and effectiveness of internal control systems.
Ownership and Determinants Capital Structure of Public Listed Companies in Indonesia: a Panel Data Analysis Hardiyanto, Arief Tri; Achsani, Noer Azam; Sembel, Roy; Maulana, Tb. Nur Ahmad
International Research Journal of Business Studies Vol. 6 No. 1 (2013): April - July 2013
Publisher : Universitas Prasetiya Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21632/irjbs.6.1.29-43

Abstract

Capital structure is a mix of debts and equities used by a company to finance its investment. Debt offers benefit of tax shield from interest expenses that can be deducted in calculating company income tax. Unfortunately, company can not use debts in unlimited amount because it will lead to risk of bankcrupt. Therefore, company needs to establish a target (unobserved) capital structure which will optimize the value of the firm. The purpose of this study is to investigate the determinant of capital structure and ownership in public listed companies in Indonesia Stock Exchange using Time-Series CrossSection Regression (TSCSREG) and supported with a balanced panel data. Data used are financial statements of 228 public listed companies from group of eight industry sectors. Research finding confirms that tax shield and fixed financial burden are significantly influence the capital structure and state ownership also significantly influence the capital structure of the state owned enterprises.
Pengaruh Independensi Auditor, Fee Audit dan Kompetensi Auditor Terhadap Kualitas Audit Pada Kantor Akuntan Publik : Studi Empiris Pada Kantor Akuntan Publik di Bogor Putri, Hermalia; Hardiyanto, Arief Tri; Iryani, Lia Dahlia
Journal of Applied Accounting And Business Vol. 7 No. 2 (2025): JAAB - Desember 2025
Publisher : LP2M Politeknik Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37338/jaab.v7i2.498

Abstract

This study is to explain the effect of auditor independence, fee audit and auditor competence on audit quality at the Public Accounting Firm (Empirical Study at the Public Accounting Firm in Bogor). This research method uses primary data with convenience sampling method.. With a population of 40 and a sample of 3 (three) KAP. The results of this study based on the test results with the t test show that auditor independence has no effect on audit quality, audit fees have no effect on audit quality and auditor competence has a significant effect on audit quality. The results of the study based on simultaneous testing with the F test show that auditor independence, audit fees and auditor competence have a joint and significant effect on audit quality.
Co-Authors A. Faroby Falatehan Achmad Rizki Bertus, Stefan Michael Benyamin Dwi Kurniawan, Dwi Erika Putri Cempakasari Erliza Noor Firman Ferdian Hari Gursida Hendro Sasongko Herdiyana, Herdiyana Idrus, Yudi Avalon Idrus, Yudi Avalon Islamiati, Dian Lakonardi Nurraditya Lia Dahlia Iryani Lukytawati Anggraeni Maulana, Nurnita Hayatun Maulana, Tb. Nur Ahmad Muhammad Aldiansyah Muhammad Firdaus Putri, Hermalia Rahman, Dedy Risty Kartika Febrianty Roy Sembel Rusmanah, Enok Salimah, Alifia Putri Shabrina, Hafiyya Siddik, Ibnu Stefan Michael Benyamin Bertus Tanti Novianti