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Diponegoro Journal of Accounting
Published by Universitas Diponegoro
ISSN : 23373806     EISSN : -     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Media publikasi karya ilmiah lulusan S1 Prodi Akuntansi Fakultas Ekonomika dan Bisnis Universitas Diponegoro yang memuat berbagai hasil penelitian maupun kajian di bidang akuntansi.
Arjuna Subject : -
Articles 1,889 Documents
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Safeguarding Auditors’ Independence When Performing Audit and Non-Audit Services: Evidence from Indonesian Audit Firm Indah Solagracia Arie Tiranda; Agung Juliarto
Diponegoro Journal of Accounting Volume 10, Nomor 4, Tahun 2021
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of conducting an audit is to give an independent opinion whether the financial report’s detail accurately represents the organization’s financial situation. In performing his job, auditors should be independent from their client company, so that the audit opinion will not be affected by any kind of relationship between auditor and client. Auditors should be able to carry out their job and give an unbiased opinion on the financial statements to shareholders. In this way the auditors are considered that they can carry out their job in objective way. On the other hand, there are many auditors who not only perform audit services but also non-audit services. In this case there is a possibility that their independence is impaired because there is an implicit intention. When performing the dual service, auditors face many threats that come from the outside or even inside which is themselves. The regulation of performing their job is the guideline for auditors, but they will always their own decision and responsibility which put their integrity and morality on the line. Therefore, this paper aims to find the key factors on safeguarding auditors’ independence in which their integrity and morality when performing dual service by explaining the threats, advantages and disadvantages, the physiological effect towards the behaviour of auditors of performing both services, and the integrity and morality itself when carrying out their job. The researcher used interviews to obtain more available and reliable information from experts in this field. The researcher also used a literature review method by accessing article through search engine to create this research.
ANALISIS KECURANGAN PELAPORAN KEUANGAN BERDASARKAN FRAUD DIAMOND THEORY (Studi Empiris pada Perusahaan Perbankan yang Terdaftar di BEI Tahun 2015-2019) Patricia Alvionika; Wahyu Meiranto
Diponegoro Journal of Accounting Volume 10, Nomor 4, Tahun 2021
Publisher : Diponegoro Journal of Accounting

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Abstract

Financial statements become an important instrument in the operations of a company. The financial statements reflected to the company’s financial condition. However, there are many loopholes in the financial statements that may provide opportunities for management or certain people to commit fraud in the financial statements. This study was conducted to analyze the effect of The Fraud Diamond developed by Wolfe and Hermanson (2004). These variables are external pressure, financial stability, financial targets, ineffective monitoring, rationalization, and capability with dependent variable is fraudulent financial reporting was proxied by earnings management.            The population in this study were banking companies listed in Indonesia Stock Exchange with the sample used in this study are 39 banking companies that listed in Indonesia Stock Exchange during the period 2015-2019. The type of data used are secondary data, in the form of annual reports of companies listed on the Stock Exchange during the period 2015-2019. Hypothesis testing was conducted using multiple regression with IBM SPSS 21 software.            The result showed that the variables of external pressure which proxied by Debt Leverage and capability which is proxied by the ratio of independent board shown to negative effect and significant to fraudulent financial reporting. Meanwhile, variables of financial stability was proxied by Loan to Deposit ratio, financial target which is proxied by Return on Assets, ineffective monitoring which is proxied by audit quality, and rationalization was proxied by change in external auditor shown negative but nonsignificant effect to fraudulent financial reporting.
DETERMINAN AUDIT DELAY PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PADA TAHUN 2017-2019 Arieta Nura Aisha; Anis Chariri
Diponegoro Journal of Accounting Volume 11, Nomor 1, Tahun 2022
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Abstract

This research aims to analyze the determinants of audit delay in manufacturing companies in Indonesia. The variables used in the test are audit mission complexity, audit opinion, KAP reputation, company size, financial debt, and profitability as independent variables, and audit delay as dependent variable.The population in this research are manufacturing companies listed on the Indonesia Stock Exchange with an observation period of 2017-2019. Sampling based on purposive sampling method that follows certain criteria(s). The sample used in this study were 297 companies. Multiple linear regression analysis is an analytical method used in research.The results showed that the KAP reputation, company size, and profitability have a negative significant effect on audit delay. Financial debt has a positive significant effect on audit delay. Meanwhile, audit mission complexity and audit opinion have a negative but not significant effect on audit delay
THE EFFECT OF TIME BUDGET PRESSURE AND DYSFUNCTIONAL AUDITOR BEHAVIOR ON AUDIT QUALITY: A CASE STUDY IN AN AUDIT FIRM IN INDONESIA Gemintia Padma Asriningpuri; Frank Gruben
Diponegoro Journal of Accounting Volume 10, Nomor 4, Tahun 2021
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Abstract

Purpose The aim of this research is to examine the effect of dysfunctional auditor behaviour on audit quality under time budget pressure. This research also investigates the relationship between dysfunctional auditor behaviour and time budget pressure.Design/ methodology/approach This research was conducted by doing structured interviews with 4 auditors at Chris Hermawan Public Accountant Firm, which located in Bandung, Indonesia.Findings The results explain that time budget pressure has impacts on dysfunctional audit behaviour, such as premature sign-offs, the lack of audit procedure, and gathering insufficient evidence. Pressure (time budget) is the condition that has both positive and negative effects on individual behaviour. Pressure may cause people to act dysfunctionally or motivate them to give their best even though their work requires a lot of energy and effort to solve problems. However, if the individual suffers any excessive pressure, it will decrease their job performance, such as dysfunctional behaviours. These results also indicate that dysfunctional audit behaviour has an adverse effect on audit quality. The increase in dysfunctional behaviour will reduce the auditor's ability to identify material misstatement in the financial statement. Therefore, dysfunctional audit behaviour can reduce audit quality that has an impact on the auditing profession. This research also offered recommendations for the audit firm to reduce the time budget pressure, dysfunctional auditor behavior, and poor audit quality.
PENGARUH EFEKTIVITAS KOMITE AUDIT TERHADAP KETEPATAN WAKTU PELAPORAN KEUANGAN (Studi Empiris pada Perusahaan Perdagangan, Jasa, dan Investasi yang Terdaftar di BEI Tahun 2017-2019) Hizkia Efraldo Saragih; Herry Laksito
Diponegoro Journal of Accounting Volume 10, Nomor 4, Tahun 2021
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Abstract

The purpose of this research is to ecamine the effect of effectiveness of the audit committee which consists of the independence of the audit committee, the expertise of the audit committee, the size of the audit committee, the authority of the audit committee, and the gender of the audit committee on the timeliness of financial reporting. The variable used in the examination are independence of the audit committee, the expertise of the audit committee, the size of the audit committee, the authority of the audit committee, and the gender of the audit committee as the independen variables. Audit delays as the dependent variabel and also ROA and firm size as the control variables.This research used trade, service, and investment companies during 2017-2019 with total samples are 231 samples. Sampling based on purposive sampling metdhoed that follows certain criteria(s). The analysis method used in this research is Multiple regression analysis. The result of this study indicate that the independence of audit committee and the size of audit committee have a significant negative effect on the timeliness of financial repoting. Audit committee authority has a significant positive effect on the timeliness of financial reporting. While the expertise of the audit committee, the number of audit committee meetings, the gender of the audit committee had a negative but insignificant effect on the timeliness of financial reporting
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT JUDGEMENT DENGAN TASK COMPLEXITY SEBAGAI PEMODERASI (Studi Kasus pada Auditor Kantor Akuntan Publik di Kota Semarang) Silmy Alfatir Karimullah; Etna Nur Afri Yuyetta
Diponegoro Journal of Accounting Volume 10, Nomor 4, Tahun 2021
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Abstract

This research examines and provides the empirical evidence of the influence of learning goal orientation, proving performance goal orientation, avoiding performance goal orientation, self-efficacy, and time budget pressure to audit judgement with task complexity as moderacy. The data were collected by using the given questionnaire to auditors from 28 public accounting firm in Semarang. The samples were selected by using a purposive sampling method. This research used multiple regression analysis as analyse of method and SPSS 25.The results from this research showed learning goal orientation, proving performance goal orientation, and self-efficacy have no significant effect on audit judgement, while avoiding performance goal orientation has a negative effect and time budget pressure has a positive effect on audit judgement. It also showed task complexity moderated the influence of learning goal orientation, proving performance goal orientation, avoiding performance, and time budget pressure on audit judgement.
PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP TAX AVOIDANCE (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2019) Tedo Arsa Nanditama; Moh Didik Ardiyanto
Diponegoro Journal of Accounting Volume 10, Nomor 4, Tahun 2021
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Abstract

This study aims to examine the effect of good corporate governance consisting of executive character, firm size, leverage, liquidity, institutional ownership, managerial ownership, independent board of commissioners, board of directors, audit committee, audit committee meeting, and audit quality on measured tax avoidance. with ETR.The population in this study consisted of all manufacturing companies listed on the Indonesia Stock Exchange in the 2018-2019 period. Sampling was done by using purposive a sampling method. The total sample of this research is 103 companies. To test the hypothesis, this study uses multiple regression analysis.The results of this study indicate that firm size, institutional ownership and managerial ownership have a significant positive effect on tax avoidance. In addition, leverage and audit quality have a significant negative effect on tax avoidance. As for the character of the executive, liquidity, independent board of commissioners, board of directors, audit committee and audit committee meetings have no significant effect on tax avoidance.
PROYEKSI RASIO KINERJA KEUANGAN BANK SYARIAH YANG AKAN MELAKUKAN MERGER STUDI PADA PT BRIS, PT BNIS DAN PT BSM DARI TAHUN PELAPORAN 2015-2019 Ulfah Nofitasari; Adityawarman Adityawarman
Diponegoro Journal of Accounting Volume 10, Nomor 4, Tahun 2021
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Abstract

The purpose of this study is to calculate the projected financial performance after  merger. This merger is expected to become one of the components to support long-term development in 2005-2025, as one of the major banks providing funds for government development. This merger is also expected to be able to form a new bank that can be categorized as a book 4 bank with a core capital ownership of more than 30 trillion by 2025. The researcher uses the independent variable in the form of mergers and the dependent variable in the form of financial performance. Fundamental financial performance is measured by using financial ratios which are represented by 4 ratios namely market value ratio, profitability ratio, liquidity ratio, and leverage. Researchers used 6 measuring variables. Market value ratio is represented by PBV (Price Book Value) Profitability ratio is represented by ROA (Return On Assets), ROE (Return On Equity), and NPM (Net Profit Margin), liquidity ratio is represented by CR (Current Ratio), and leverage is represented by DER (Debt to Equity Ratio). This study uses quantitative research by taking data from the official website of each bank. This sample uses 3 banks that have merged, there are PT BRIS, PT BNIS and PT BSM. The data analysis technique uses Holt's linear exponential smoothing method. The results showed that the projected stock price was in the expensive category. While the projection of the liquidity ratio has a good trend of development. However, the projection of profitability and leverage shows the opposite trend.
PENGARUH FINANCIAL DISTRESS, KONSERVATISME, DAN SALES GROWTH TERHADAP TAX AVOIDANCE PERUSAHAAN (Studi Empiris pada Perusahaan Makanan dan Minuman yang Terdaftar di BEI Periode 2017-2019) Renaldi Alfarasi; Dul Muid
Diponegoro Journal of Accounting Volume 11, Nomor 1, Tahun 2022
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Abstract

This study aims to examine the influence of financial distress, conservatism, and sales growth on corporate tax avoidance practices. The independent variable of this study is financial distress, conservatism, and sales growth, whereas tax avoidance as the dependent variable. This research used the food and beverage companies sample   that listed in Indonesia Stock Exchange on 2017-2019 period. This study is a quantitative study using secondary data in the form of annual reports 20 companies for 3 years.  The sampling method used in the study is purposive sampling. The hypotheses testing used multiple  regression analysis with the help of SPSS version 22 software. The results of this study show that financial distress, conservatism and sales growth have significant effect on tax avoidance.
PENGARUH AUDIT TENURE, FEE AUDIT, UKURAN KANTOR AKUNTAN PUBLIK, SPESIALISASI AUDITOR, KOMITE AUDIT TERHADAP KUALITAS AUDIT Rafif Ivan Hartono; Herry Laksito
Diponegoro Journal of Accounting Volume 11, Nomor 1, Tahun 2022
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This study aims to determine the effect of Audit Tenure, Audit Fee, Public Accounting Firm Size, Auditor Specialization, and Audit Committee on Audit Quality. The Audit Tenure variable is proxied by how long a KAP carries out audit duties on a client, the Audit Fee variable is proxied by the natural logarithm of professional fees, KAP size is proxied by the Big four and non-Big four KAP types, Auditor Specialization is proxied by the auditor's control over market share with a limit of 15%, and the Audit Committee is proxied by the existence of an audit committee in a company. Audit Quality variable is proxied by Going Concern Opinion (score 1) and Non-Going Concern Opinion (score 0). This study uses data from companies in the energy industry listed on the IDX between 2016 and 2019. Of the 229 samples that meet the criteria, 37 companies can be categorized as receiving going concern opinions and 192 receiving non-going concerns opinions. Statistical testing was carried out using Logistic Regression with the help of SPSS version 25 computer program. The results of this study indicate that only the size of the public accounting firm has a positive influence on audit quality, while audit tenure, audit fees, auditor specialization, and audit committee have no effect on audit quality.

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