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PENGARUH RESTATEMENT LAPORAN KEUANGAN TERHADAP KINERJA PASAR SETELAH IMPLEMENTASI IFRS Sari, Deanita; Harto, Puji
Jurnal Akuntansi Universitas Muhammadiyah Kupang Vol. 6 No. 02 (2019): JURNAL AKUNTANSI (JA) UNIVERSITAS MUHAMMADIYAH KUPANG
Publisher : PROGRAM STUDI AKUNTANSI - UNIVERSITAS MUHAMMADIYAH KUPANG

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Abstract

The purpose of this research is to find out if there is any impact of accounting restatement on market performance. The object of this study are non-finance which were listed in Indonesia stock exchange (IDX) from the year of 2012-2017. The datas used in this research are secondary data in the form of annual report and other datas associated with IDX-listed companies. The independent variables of this study accounting restatement. The dependent variables of this research is abnormal return. The control variables of this study indust, asset, leverage, IFRS, total akun and total restatement. Result of this study shows that accounting restatement significantly affects cumulative abnormal return. The result is similar to some previous studies.
ANALISIS PENGARUH MEKANISME INTERNAL DAN EKSTERNAL CORPORATE GOVERNANCE TERHADAP PERSISTENSI LABA Junawatiningsih, Tri; Harto, Puji
Diponegoro Journal of Accounting Volume 3, Nomor 4, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

This research aims to analyze the affect of internal and external corporate governance mechanism on earning persistence. Earnings persistence is defined as the profit that can be used as an indicator of future earnings, in other words, the persistence of the earnings of a company's ability to survive in the future. Variabel independent used in this study is Internal corporate governance mechanisms (ownership concentration, institutional ownership, and audit committe) and external corporate governance mechanisms (audit tenure, industry specialize audit firm, and leverage). The dependent variabel used in this study is earning persistence in observations 2012 and 2013. The population of this research is 132 companies in the manufacturing sector which were listed in Indonesian Stock Exchange (IDX). The research data were collected from manufacturing companies financial statement for the period of 2012 and 2013. Based on purposive sampling method, there are 98  samples. The reseacrh hypotesis were tested using multiple linear regression analysis. The results of this research showed that ownership concentration, audit commite, leverage and industry specialize audit firm has positive and significant effect on earning persistence. While institutional ownership and audit tenure has no significant effect on earning persistence
ANALISIS PENGARUH KOMPENSASI EKSEKUTIF, KEPEMILIKAN SAHAM EKSEKUTIF DAN PREFERENSI RISIKO EKSEKUTIF TERHADAP PENGHINDARAN PAJAK PERUSAHAAN Hanafi, Umi; Harto, Puji
Diponegoro Journal of Accounting Volume 3, Nomor 2, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

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.
ANALISIS PENGARUH KUALITAS PELAPORAN KEUANGAN DAN MATURITAS UTANG TERHADAP EFISIENSI INVESTASI Rahmawati, Annisa? Dwi; Harto, Puji
Diponegoro Journal of Accounting Volume 3, Nomor 3, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this study is to analyze the role of financial reporting quality and debt maturity in investment efficiency. The population in this study are manufacturing companies listed on the Stock Exchange during the period 2009 until 2011. Sampling in this study using purposive sampling method. The total numbers of samples are 189 companies. Data used in this study was company?s annual financial reports that were derived from sites Indonesia Stock Exchange. Then, data were analyzed using multiple linear regression analysis.The result of this study shows that financial reporting quality has positive and significant influence on investment efficiency. While debt maturity has no significant effect on investment efficiency. In addition, there no significant effect  on the level of use of short term debt on financial reporting quality and investment efficiency.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI UNDERPRICING KETIKA INITIAL PUBLIC OFFERING (IPO) DI BURSA EFEK INDONESIA Azisia Risqi, Indita; Harto, Puji
Diponegoro Journal of Accounting Volume 2, Nomor 3, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

Underpricing is phenomenon of IPO which often happened in capital market and have been proved by researchers in many countries. This research aims to analyze the determinant factors of underpricing. The population research was company go public which is listed on Bursa Efek Indonesia (BEI) which perform initial public offering (IPO). Samples in this study were an IPO company listed on the Stock Exchange (Indonesia Stock Exchange) in the 2007-2011 period. The samples used were 71 companies that were taken through purposive sampling. The results of this research showed that underwriter's reputation has negative and significant effect on underpricing. While the auditor's reputation, Return on Equity (ROE) and leverage ratio has no effect on underpricing.
PENGARUH MEKANISME CORPORATE GOVERNANCE TERHADAP RISIKO PERBANKAN Rachmadan, Adhitya; Harto, Puji
Diponegoro Journal of Accounting Volume 2, Nomor 3, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

This study examined the influence of the corporate governance mechanism to the bank risk. Independent variables in this study are the proportion of independent directors, board size, institutional ownership. state-owned banks, and foreign-owned banks. Banking risk is comprise Capital Risk using Capital Adequacy Ratio (CAR), Credit Risk using Non Performing Loan (NPL) and Liquidity Risk Loan to Deposit Ratio (LDR). Banking companies used in this research are all banking companies listed in Indonesia Stock Exchange (IDX) 2009-2011consisting of 29 banks.so the total observation from the period is 83. The method of analysis used in this study was multiple regression. The empirical results of this study show that  instutional ownership and foreign ownership have a positive effect on CAR and government-ownership have a positive effect on NPL. meanwhile foreign ownership have a positive  effect on LDR
FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY PADA PERBANKAN SYARIAH DI INDONESIA DAN MALAYSIA Widayuni, Nisrina; Harto, Puji
Diponegoro Journal of Accounting Volume 3, Nomor 2, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

In Islamic banks, the disclosure aspect of corporate social responsibility is a form of obedience to Islamic law because it shows the benefits that the company provides to its environment. Accordingly, this study aims to determine the factors that may affect the disclosure of corporate social responsibility (CSR) in Islamic banks in Indonesia and Malaysia. The factors that used in this study are the number of sharia supervisory board meeting, the number of sharia supervisory board members, profitability, leverage and firm size. This study used 36 annual reports of Islamic banks in Indonesia and Malaysia in the period 2010-2012 as samples. The samples are obtained using a purposive sampling method. The measurement of corporate social responsibility disclosure using an index with 32 aspects of the disclosure of which is a replication of the research from Maali et al. (2003). Beside of that,the variables in this study tested using the multiple regression analysis with SmartPLS. From this study we can see that the disclosure of corporate social responsibility on Islamic banking both in Indonesia and Malaysia are quite low. The results showed that profitability has a positive effect, while leverage has a negative effect on the level of disclosure of corporate social responsibility. Meanwhile, the number of sharia supervisory board meetings , the number of sharia supervisory board members and the size of the company do not have a significant effect .
THE RELATIONSHIP OF STUDENTS’ CORPORATE SOCIAL RESPONSIBILITY ORIENTATION AND ETHICAL PREFERENCES Harto, Puji; Prastiwi, Andri
JURNAL AKUNTANSI DAN AUDITING Volume 12, Nomor 1, Tahun 2015
Publisher : Department of Accounting, Faculty of Economics & Business,Diponegoro University, Indonesia

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Abstract

The objective of this study is to investigate the relationship of ethical preferences with the individual orientation toward corporate social responsibility that covering the economics, legal, ethical, and discretionary aspects. Sample was taken from undergraduate and graduate level accounting students enrolled in the behavioral accounting subject. With the understanding of the corporate social responsibility concept in the subject, it is expected that students can assess the corporate social responsibility orientation based on their behavioral perspective. A number of 195 final respondents were selected. The results from regression analysis show that two types of ethical preferences have significant relationship with the certain aspect of corporate social responsibility orientation. Utilitarianism ethical preference has opposite direction with formalism ethical preference when connected to CSR orientation. While formalism gives the emphasize to legal orientation, utilitarianism gives its opposition toward legal orientation and has positive direction toward economic orientation. 
PENGARUH MEKANISME PENGAWASAN STAKEHOLDER TERHADAP TINDAKAN AGRESIVITAS PAJAK Faizah Ariyani, Noor; Harto, Puji
Diponegoro Journal of Accounting Volume 3, Nomor 4, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the influence of stakeholder?s oversight mechanism consisting of: board of commissioner meeting frequency, audit committee independence, audit committee competency, audit committee meeting frequency, auditor specialization in industry, audit tenure, leverage and litigation concentration on  tax aggressiveness which measured by cash effective tax rate (CETR).The population of this research are listed manufactured companies in Indonesian Stock Exchange (IDX) in the year 2010-2013. Based on purposive sampling method, there are 120 companies fulfilling the criterions. This research used multiple linear regression analysis. The result of this research indicates that audit committee competency and auditor specialization in industry have a negative and significant effect to tax aggressiveness. Audit tenure have a positive and significant effect to tax aggressiveness. While other variables do not have significant effect to tax aggressiveness
PENGARUH STRUKTUR KEPEMILIKAN TERHADAP COST OF CAPITAL DENGAN VOLUNTARY DISCLOSURE SEBAGAI VARIABEL INTERVENING Apriliani, Fenny; Harto, Puji
Diponegoro Journal of Accounting Volume 5, Nomor 4, Tahun 2016
Publisher : Diponegoro Journal of Accounting

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The number of failures experienced by large companies that make the cost of equity and cost of debt increases, prompting investors to pay more attention to corporate governance and the level of voluntary disclosure. The purpose of this study was to analyze the family ownership and institutional ownership on the level of voluntary disclosure and its impact on the cost of equity and cost of debt of companies in the mining company listed on the Stock Exchange in 2011-2014. The study population was the whole financial data of companies listed on the Stock Exchange 2011-2014 period. The sampling method used in this research is purposive sampling method. The sample used in this study are listed on the Stock Exchange of mining in berutur respectively in 2011-2014. The data used are secondary data from BEI. The analysis technique used is path analysis. Based on this research, family ownership and institutional ownership positively affects Voluntary disclosure. Institutional ownership and voluntary disclosure positive effect on the equity fee, but the family does not affect the ownership of the equity fee. Family ownership does not affect the fee payable. Institutional ownership positively affects the debt fee. Voluntary disclosure negatively affect debt Fees.