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<![CDATA[FAKTOR – FAKTOR INTERNAL YANG BERPENGARUH TERHADAP AUDIT REPORT LAG (Studi Empiris pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia) ]]>
<![CDATA[Prama Handitya Wardhana]]>;
<![CDATA[Darsono Darsono]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 3, Nomor 2, Tahun 2014 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[The purpose of this research is to analyze the factors that affect audit report lag of financial reports to the manufacturing companies listed on the Indonesia Stock Exchange. The examined factors of this research are solvability, liquidity, ownership concentration, board independence and audit committee as the independent variable, profitability and size company as the control variable, while the audit report lag as the dependent variable. The sample consists of 440 companies listed in the Indonesia Stock Exchange (IDX) and submitted financial reports to Bapepam in the period 2010-2012. The data that was used in this research was secondary data and selected by using purposive sampling method. Model analysis using multiple linear regression analysis. Using the F-test to determine the effect of simultaneous between company characteristics and capital structure. Using t-test to examine the partial correlation of each independent variable on capital structure. Based on analytical results shows that only variable ownership concentration have significant influence toward audit report lag, while variable solvability, liquidity, board independence and audit committee doesn’t have significant influence toward audit report lag.]]>
<![CDATA[PENGARUH OPINI AUDIT DAN PERUBAHAN OPINI AUDIT TERHADAP REPORTING DELAY ]]>
<![CDATA[Dias Nurmalasari]]>;
<![CDATA[Dwi Ratmono]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 3, Nomor 2, Tahun 2014 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[This research aimed to examine the influence on audit opinion and change in audit opinion of reporting delay. The auditor switch, the new accounting standard, unexpected earnings, leverage and profitability used as control variable. Based on the research variables to develop some hypotheses that the audit opinion better than the previous year will negatively affect on the reporting delay and change in audit opinion better than the previous year will negatively affect on the reporting delay . Samples of this research is 170 manufacture firms listed in Indonesia Stock Exchange in year 2011-2012 that selected by using purposive sampling method. The technique of analysis used for examining the hypothesis was multiple regression. The result of this research that audit opinion and change in audit opinion have negatively significant influenced on the reporting delay variable. Firms that receiving unqualified audit opinion and audit opinion better than the previous year gave a good news for investors so as to reduce the reporting delay. ]]>
<![CDATA[PENGARUH INTELLECTUAL CAPITAL TERHADAP RETURN SAHAM MELALUI KINERJA KEUANGAN PADA PERUSAHAAN REAL ESTATE DAN PROPERTI YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2010-2012 ]]>
<![CDATA[Nalal Muna]]>;
<![CDATA[Andri Prastiwi]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 3, Nomor 2, Tahun 2014 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[This research has main object to determine the effect of intellectual capital on stock returns of financial performance as an intervening variable. This study uses a component of intellectual capital as independent variable, which consists of Human Capital Efficiency (HCE), Capital Employed Efficiency (CEE), and Structural Capital Efficiency (SCE). Whereas, the the stock return used in this study as dependent variable, while financial performance is used as an intervening variable is measured by return on equity (ROE) and Earning Per Share (EPS).Real estate and property companies listed on the Indonesian Stock Exchange (IDX) in the period between the years 2010-2012 is used as study samples. Data was collected using purposive sampling method. Based on these criteria then as many as 26 companies chosen as samples in this study. The analytical tool used was Partial Least Square (PLS).The results show that (1) the HCE and CEE positive effect on ROE and EPS, (2) SCE has no effect on ROE and EPS, (3) HCE and SCE has no effect on stock returns, (4) CEE negarif effect on stock returns, (5) ROE mediate the relationship HCE and CEE on stock returns, but the ROE is not able to mediate the relationship SCE on stock returns (6) EPS is not able to mediate the relationship HCE, CEE, and SCE on stock return .]]>
<![CDATA[ANALISIS PENGARUH KOMPENSASI EKSEKUTIF, KEPEMILIKAN SAHAM EKSEKUTIF DAN PREFERENSI RISIKO EKSEKUTIF TERHADAP PENGHINDARAN PAJAK PERUSAHAAN ]]>
<![CDATA[Umi Hanafi]]>;
<![CDATA[Puji Harto]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 3, Nomor 2, Tahun 2014 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[This study aim to obtain empirical evidence about the influence of executive compensation, executive ownership and risk preference of executive to corporate tax avoidane. The population of this study was al companies listed in Indonesian Stock Exchange in 2010-2012. Sample consists of companies in property, real estate and building construction. This sector chosen because of high growth in that sector than any business sector such as plantation and mining. The growth of property, real estate and building construction industry also increases, 29% in 2010 increased to 32% in 2011 and 51% in 2012. But the growth is not followed by increased effective taxes rate. Effective taxes rate amounting to 29% in 2010 decreased to 27% in 2012. Hypothesis testing used multiple regression analysis with dummy variables. The result of this study show that executive compensation and executive ownership have significant and posisitive effect on tax avoidance. Executive who have the risk preference of risk taker also have significantly positive on tax avoidance.]]>
<![CDATA[ANALISI FAKTOR – FAKTOR YANG MEMPENGARUHI AUDIT JUDGMENT PADA AUDITOR BPK RI ]]>
<![CDATA[Agnes Novriana Margaret]]>;
<![CDATA[Surya Rahardja]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 3, Nomor 2, Tahun 2014 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[This research aims to examine empirically the effect of several factors to audit judgment taken by auditor BPK RI. These factors are obedience pressure, task complexity, audit expertise, and audit experience. The sample of this research are auditors who worked at AKN VI Badan Pemeriksa Keuangan (BPK) of RI. The sample was conducted by purposive sampling method. Collecting data was conducted by questionnare distributed directly to auditors as much 120 and only 72 questionnare replayed. Data analysis used multiple linear regression method with SPSS 17. The result of this research showed that obedience pressure and task complexity significantly negative affect audit judgment taken by auditor, but audit expertise and audit experience significantly positive affect audit judgment taken by auditor.]]>
<![CDATA[ANALISIS FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP PEMILIHAN METODE PENILAIAN PERSEDIAAN (Studi Kasus Pada Perusahaan Dagang Dan Manufaktur Yang Terdaftar Di BEI Tahun 2008-2012) ]]>
<![CDATA[Brian Syailendra]]>;
<![CDATA[Rahardja Rahardja]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 3, Nomor 2, Tahun 2014 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[The research aims to analyze the selection that influence a company's decision to use the methods of inventory valuation in its financial statements. The research examines five independent variables were it tested, inventory variability, company size, inventory intensity, ownership structure, and Accounting earnings variability. While the dependent variable, namely the FIFO method of inventory valuation and Average.The population in this research is a trading and manufacturing company listed on the Indonesian stock exchange years between 2008-2012. The selected sample is a company that consistently over the period of observation using only one method of inventory valuation. This research uses non-random purposive sampling method to determine the sample. Data analysis was performed using SPSS version 17Results of the research are: (1) inventory variability significantly influence the selection of inventory valuation methods, (2) the amount of the company significantly influence the selection of inventory valuation methods, (3) the intensity had no effect on the selection of supplies inventory valuation method, (4 ) ownership structure significantly influence the selection of inventory valuation methods, (5) accounting earnings variability has no effect on the selection method of inventory valuation. ]]>
<![CDATA[PENGARUH FAKTOR-FAKTOR DALAM PERSPEKTIF FRAUD TRIANGLE TERHADAP FRAUDULENT FINANCIAL REPORTING (Studi Kasus pada Perusahaan Berdasarkan Sanksi dari Bapepam Periode 2008-2012) ]]>
<![CDATA[Kurnia Kusuma Rachmawati]]>;
<![CDATA[Marsono Marsono]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 3, Nomor 2, Tahun 2014 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[The aim of this research was to analyze the factors of the fraud triangle in detecting fraudulent financial reporting. This research was replicated from the previous research, Hasnan et al. (2013). The difference between this research and the previous is in the object or the location. Previous study was done in Malaysia, while this research was done in Indonesia. In this research are added with independent variable, there are leverage, financial targets, and auditor switch. The addition of these variables into this research because of fraud triangle theory states that the above conditions favor the occurrence of fraudulent financial reporting. This researchis done to prove the influence of these variables on fraudulent financial reporting.The population of this research is the non financial companies listed in Indinesia Stock Exchange in 2008-2012. Total sample of this research is 50 non financial companies, consisting of 25 companies that make fraudulent financial reporting and 25 others are companies that do not commit fraud. Statistical data analysis method used is logistic regression.The result of this research shows that only factor multiple directorships (CROSSDIR) and auditor switch (CPA) has significant influence on fraudulent financial reporting. While other factors, foreign ownership (FOROWN), leverage (LEV), financial targets (ROA), effective monitoring (IND), related party transactions (RPT) has no significant influence on fraudulent financial reporting. The implications of this research note that the company is experiencing fraud reporting has high multiple directorships and a change of auditors in the period. It is important to know the factors that affect the fraudulent financial reporting to minimize fraud that occurred. So that the information used for decision making becomes relevant. ]]>
<![CDATA[PENGARUH AUDITOR INTERNAL TERHADAP KUALITAS PELAPORAN KEUANGAN PADA BANK PERKREDITAN RAKYAT DI JAWA TENGAH ]]>
<![CDATA[Shabrina Rahutami Nur Amalia]]>;
<![CDATA[Herry Laksito]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 3, Nomor 2, Tahun 2014 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[The purpose of this study is to examine the influence of Internal Auditor on financial reporting quality. Financial reporting is important part as considered thing for their decision maker. Thus, financial reporting quality needs to be overseen because of that influence on stakeholders decision. Nowadays, internal audit role is beamed as one of important role to improve financial reporting quality.This study uses primary data with questionnaires sent to internal audit directors of public credit bank in some city in Central Java. Sampling method that used is convenient sampling. Samples are choosen based on the easiness to control the questionnaires. This study uses 96 samples of Bank of Public Credit and there are 49 questionnaires which is returned. Because there are 3 outliers, the data that can be processed is 46. Statistic tool that used in this study is logistic regression. Before using logistic regression, questionnaires are tested by the validity and reliability testing.The result of this study indicate that internal auditor influences the financial reporting quality. Coordination and coorperation between internal auditor and eksternal auditor have positive influence on improvement of financial reporting quality. The greater involvement of internal auditor in overseeing financial reporting reliability will improve financial reporting quality. ]]>
<![CDATA[ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT DELAY ]]>
<![CDATA[Annurrizky Muflisha Anggradewi]]>;
<![CDATA[Haryanto Haryanto]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 3, Nomor 2, Tahun 2014 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[The purpose of this research is to examine the impact of firm size,level of leverage, quality of public accountant firms, type of industry, and independence of the audit committee toward audit delay in companies that listed on Indonesia Stock Exchange. Sampling method that used is cluster random sampling were then selected by predetermined criteria and the result are 128 firms as sample. The data used are secondary data, namely the financial statements of companies listed on the Indonesia Stock Exchange in 2012. The data which have already collected are processed with classic assumption test before hypothesis test used multiple linear regression analysis. Research model passed the test of the classical assumptions. The result of this research shows that independent variables simultaneously influenced 11.3 percent of dependent variable. Partial testing results show that there are two of the five factors that influence audit delay, the quality of a public accountant firms and type of industry have negative influence.]]>
<![CDATA[EFEK KETIDAK COCOKAN SOSIAL ANTARA STAF AUDIT DAN MANAJEMEN KLIEN DALAM PROSES PENGUMPULAN BUKTI AUDIT (Studi Empiris pada Staf Audit KAP dan BPKP) ]]>
<![CDATA[Hadjar Annisya]]>;
<![CDATA[Endang Kiswara]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 3, Nomor 2, Tahun 2014 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[This research was aimed to analyze the effect of social mismatch between staff auditors and client management on the collection of audit evidence which may affect audit quality. This research is a replication of the research that has been done by Bennet and Hatfield (2012) in USA, with different location, object, sample and analyzed method.Totally 90 samples of audit staff level in KAP and BPKP was used in this research. Data analysis method that has been used is non parametric test of Mann Whitney with SPSS 20 statistic program. The surveys’ results showed that most of audit staff level prefer to ask for the audit evidence via email than via personal meeting with management client, even though it doesn’t significant by statistic. Email could reduce the effect of social mismatch such as the high tone. But, personal meeting could reduce misinterpretations data by staff auditors.In general, we could conclude that social mismatch between staff auditors and client management on the collection of audit evidence did not affect staff auditors’ perception to ask for additional audit evidence from various kind of client management and email could be one of the alternative methods to ask for the additional audit evidences from client management. ]]>
