Sugeng Pamudji
Jurusan Akuntansi, Fakultas Ekonomi, Universitas Diponegoro Semarang, Indonesia Kampus Tembalang, Semarang 50239

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MODEL PENGENDALIAN ORGANISASI PADA PERUSAHAAN KELUARGA Darsono, Darsono; Pamudji, Sugeng
JURNAL BISNIS STRATEGI Vol 11, No 8 (2003): Juli
Publisher : Magister Manajemen, Fakultas Ekonomika dan Bisnis Undip

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (745.217 KB) | DOI: 10.14710/jbs.11.8.41-50

Abstract

Family firms have been dominated national economy. However, some of them go bankrupt when handled by third generation. The owner-manager doesn't calculate a complexity of responsibility when the company become bigger and bigger. He thinks the same paradigm all the time. To overcome that problem, we propose a family-firm model with different control on it. As Ouchi (1980) said that three controls model can be used, ie. market, bureaucracy, and clan.
DETERMINAN KEBERADAAN RISK MANAGEMENT COMMITTEE PADA PERUSAHAAN GO PUBLIC DI INDONESIA Ajeng Puspaningrum, Mona; Pamudji, Sugeng
Diponegoro Journal of Accounting Volume 2, Nomor 2, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the  information about The determinants of existence Risk Management Committee in Indonesia. This study was conducted by using independent variables are number Board of Commissioners, Proportion Independent Commissioner, Reputation of External Auditor, Corporate Complexity, Leverage and Financial Reporting Risk and its was used control variable is size of company. Existence of Risk Management Committee has two forms, they are Risk Management Committee joined with the Audit Committee and Risk Management Committee, which is separated from the Audit Committee or referred Separate Risk Management Committee (SRMC). This research was conducted using Logistic Regression as a test of the hypothesis. Data collection in this study using purposive sampling to non-banking financial companies listed at the Indonesia Stock Exchange in 2011. as many as 219 companies are used as samples in this study. Result of this study showed that the variables that affect existence of Risk Management Committee joined with the Audit Committee is affiliated with the Audit Committee is Reputation of External Auditor. Meanwhile, the variables that affect the existence of a separate Risk Management Committee separated from the Audit Committee is Leverage.
PENGARUH KOMPETENSI, INDEPENDENSI, DAN PROFESIONALISME TERHADAP KEMAMPUAN AUDITOR DALAM MENDETEKSI KECURANGAN (FRAUD) Widiyastuti, Marcellina; Pamudji, Sugeng
VALUE ADDED | MAJALAH EKONOMI DAN BISNIS Vol 5, No 2 (2009): Vallue Added - Manajemen Unimus
Publisher : VALUE ADDED | MAJALAH EKONOMI DAN BISNIS

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Abstract

This study aims to examine the influence of competency, independency, and professionalism toward auditor´s ability to detect fraud This study uses competency, independency, and professionalism because these are auditor´s minimum attitudes that must auditors have in their tasks. Using questioner to collect data to auditor who works in Badan Pemeriksa Keuangan Republik Indonesia (The Indonesia´s Supreme Audit Institution), Jakarta. This research use purposive sampling to choose the sample. From 93 questionnairs, only 68 questionnairs were back. In this study, researcher used Partial Least Square (PLS) with SmartPLS software. The result indicates that competency, independency, and professionalism have significantly and positively effict toward auditor´s ability to detect fraud. This result also indicates that there is no differently from competency, independency, and professionalism between independent auditor and governmental auditor toward auditor´s ability to detect fraud.  Future research is expected can extend survey area coverage, variables research object, and don´t spread the questionnairs in audit times. Keyword:      competency, independency, and professionalism toward auditor´s ability to detect fraud
KEMBALI PADA SISTEM EKONOMI ISLAM, PENYADARAN SECARA KOMPREHENSIF Pamudji, Sugeng
VALUE ADDED | MAJALAH EKONOMI DAN BISNIS Vol 5, No 1 (2008): Vallue Added - Manajemen Unimus
Publisher : VALUE ADDED | MAJALAH EKONOMI DAN BISNIS

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Abstract

Krisis ekonomi berkepanjangan belum ada harapan untuk segera usai. Perdebatan para ahli ekonomi dengan berbagai asumsi dan sudut pandang terasa benar, tetapi solusi yang ditawarkan tidak pernah mujarab. Meskipun sering kita dengar dari para konseptor ekonomi dengan berbagai instrumen yang dimilikinya mengatakan “ini adalah satusatunya cara”. Semua sekedar wacana, antar ekonom, pemegang legalitas, eksekutif dan pelaku bisnis dengan jalan masing-masing, sehingga tidak nyambung, bahkan saling bertentangan. Paradoks-paradoks kebijakan berhamburan diterapkannya tidak menyentuh sasaran. Kebijakan fiskal, moneter, JPS, penentuan harga, dan lain-lainnya selalu dimanfaatkan oleh yang kaya, kuasa dan menang. Hanya untuk memutuskan hubungan dengan IMF saja banyak ditumpangi dengan kepentingan-kepentingan sehingga lolos dari kepentingan rakyat walau atas nama rakyat. Dari sini dibutuhkannya kesalehan ekonomi.
PENGARUH EARNINGS MANAGEMENT TERHADAP NILAI PERUSAHAAN DIMODERASI DENGAN PRAKTIK CORPORATE GOVERNANCE (STUDI EMPIRIS PADA PERUSAHAAN NON KEUANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2008 – 2011) Sri Lestari, Lulus; Pamudji, Sugeng
Diponegoro Journal of Accounting Volume 2, Nomor 3, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

The aims of this research are empirically to find out the influence of earnings management on the firm?s asset, the practice of corporate governance upon the firm?s asset and the influence of practices of corporate governance on the relation between earnings management and the firm?s asset in a hope for understanding the rule of practices of corporate governance toward the practice of earnings management performed by the firm in an effort to increase the firm?s assets. The samples of this research are primarily non financial companies listed in Indonesia Stock Exchange around the years 2008 ? 2011. Samples are gathered using the method of purposive sampling and acquired 152 companies. Hypothesis is tested by the use multiple regression analysis. The research reveals that corporate governance has significant effect on the firm?s asset with independent commissioner variable and institutional ownership. Managerial ownership tends to lower the firm?s asset while audit quality certainly increases the asset. Independent commissioner, audit quality, and institutional ownership are among those moderating variables applied for earning management and the firmsassets while managerial ownership is out of moderating variable. Earning management can be minimized by mechanisms of monitoring conducted by independent commissioner, audit quality and institutional ownership. 
PENGARUH INDEPENDENSI DAN EFEKTIVITAS KOMITE AUDIT TERHADAP MANAJEMEN LABA Pamudji, Sugeng; Trihartati, Aprillya
Jurnal Dinamika Akuntansi Vol 2, No 1 (2010): March 2010
Publisher : Jurnal Dinamika Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v2i1.1924

Abstract

Tujuan dari penelitian ini untuk menguji hubungan antara perilaku-perilaku para komite audit (independency, financial expertise, activity, and time commitment) dan earnings management. Penelitian ini menggunakan data 56 perusahaan  manufaktur   yang tercatat dalam IDX mulai tahun 2005-2007, data komite audit dikumpulkan dari laporan tahunan. Data tersebut dianalisis de-ngan menggunakan multiple regression analysis. Hasil penelitian ini menunjukkan bahwa perilaku komite audit  tidak berdampak secara signnifikan pada earnings management. Hal tersebut juga tidak mendukung peraturan yang dibuat BAPEPAM. Dan hasil penelitian menunjukkan bahwa formasi komite audit dengan perilakunya hanya menggambarkan suatu kewajiban yang suah diatur. Abstract The purpose for conducting this study is to examine the correlation between the characteristics of audit committees (which covers independency, financial expertise, activity, and time commitmen) and earnings management. 56 manufacturing companies listed in IDX, started from 2005 up to 2007 and audit commitees were the data being analyzed. The data analysis employed was multiple regression analysis. The findings for this analysis is the characteristics of audit committees does not influence significantly to the earnings management. Moreover, it does not also support the rules issued by BAPEPAM. Finally, the formation of audit committees and the characteristics of audit committees are obligatory rules only. Keywords: audit committees; corporate governance; earnings management
PENGARUH OVERVALUED EQUITIES TERHADAP TARIF AUDIT DENGAN MANAJEMEN LABA SEBAGAI VARIABEL PEMODERASI (STUDI EMPIRIS PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2010-2012) Surya Pramudyatama, Renaldo; Pamudji, Sugeng
Diponegoro Journal of Accounting Volume 3, Nomor 4, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this study was to examine the effect on audit fees overvalued equities with earnings management as a moderating variable. This study uses the variable Rate Audit as the dependent variable, the dependent variable is measured using the cost index of financial statements in accordance professional manufacturing company. Overvalued equities are used as independent variables, overvalued equities can be determined by using three proxies, the Price Earning Ratio (PER), Price Book Value (PBV), and the Abnormal Return (ABnRET). This study also uses earnings management as a moderator variable, determined by earnings management In addition, this study also adds four control variables, Sales Growth, Big4, ROA, and Leverage.  This study used 148 manufacturing company, samples that was used were selected by purposive sampling method. After reduction with some criteria so that the samples used were 60 companies listed in Indonesia Stock Exchange (IDX) during 2010-2012. The analytical method used was Ordinary Least Squares regression (OLS). Before doing the regression test, this study tested the classical assumptions first.Results of hypothesis testing showed that Overvalued Equities positive effect on audit fees, but in contrast to the results of Price Earning Ratio (PER) expressed a negative effect on audit fees. Other results noted that Sales Growth, Big4, Leverage, ROA is positively related to the Audit Fees. While the results of Earnings Management as moderating variables revealed no significant effect on the interaction between overvalued equities with Audit Fees. Overall it can be concluded from these results that Overvalued Equities may affect audit fees but not with earnings management as a moderator variable between the two variables is expressed negatively related research. Measurement of earnings management using the modified Jones model.
PENGARUH CORPORATE SOCIAL RESPONSIBILITY (CSR DISCLOSURE) TERHADAP KINERJA KEUANGAN PERUSAHAAN Husnan, Ahmad; Pamudji, Sugeng
Diponegoro Journal of Accounting Volume 2, Nomor 2, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aimed to examine the effect of Corporate Social Responsibility (CSR Disclosure) on corporate financial performance (return on assets, Return on Equity, Return on Sales and Current Ratio). In this study the company's financial performance is measured by using ROA, ROE, ROS and Current Ratio. Independent variables used in this study is the Corporate Social Responsibility with 79 disclosure according GRI, while the dependent variable is financial performance.Research samples were manufacturing companies listed on the Indonesia Stock Exchange (IDX) year study period 2008-2011. Data collected by the method of documentary and literature. The sample used was 156 companies during the four periods. This study uses linear regression to the data analysis.The results showed that the Corporate Social Responsibility (CSR) significantly influence the Return on Assets (ROA) and Return on Sales (ROS) but no significant effect on Return on Equity (ROE) and the Current Ratio.
ANALISIS PENGARUH OPINI GOING CONCERN,LIKUIDITAS,SOLVABILITAS,ARUS KAS, UMUR PERUSAHAAN DAN UKURAN PERUSAHAAN TERHADAP KEMUNGKINAN FINANCIAL DISTRESS Astuti, Puji; Pamudji, Sugeng
Diponegoro Journal of Accounting Volume 4, Nomor 1, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

This  study  analyzes  the  impact  of  going  concern  opinion,  financial actor?s  like liquidity, solvability, cash flow, and non financial factor?s like size of  firm and age of firm on probability of financial distress.. Population that use in study is 468 listed manufacturing firms in Indonesia Stock Exchange in 2010 -2013. This study analyzes with purposive sampling method. A criterion for firm with probability of financial distress is a company which is has interest coverage ratio less than 1 .By omitting companies with some data unavailable, the samples consist of 348 companies firmsLogistic regression used to be analysis technique.The result show that going concern opinion have positive significant afeect to financial distress, liquidity and cash flow have negative significant affect to financial distress, age of firm, solvability, and size of firm  not affect to financial distress
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KETEPATAN WAKTU DAN AUDIT DELAY PENYAMPAIAN LAPORAN KEUANGAN (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI PERIODE 2007-2011) Mutiara Dewi, Karina; Pamudji, Sugeng
Diponegoro Journal of Accounting Volume 2, Nomor 2, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this research is to analyze the factors that affect timeliness and audit delay of financial reports to the manufacturing companies listed on the Indonesia Stock Exchange. The examined factors of this research are profitability, solvability, company size, the size of a public accounting firm and auditor's opinion as the independent variables while the timeliness and audit delay as the dependent variables. The sample consists of 335 companies listed in the Indonesia Stock Exchange (IDX) and submitted financial reports to Bapepam consistently in the period 2007-2011. The data that was used in this research was secondary data and selected by using purposive sampling method. The analysis tool used is multiple regression analysis to measure audit delay, logistic regression to measure timeliness and spearman correlation to measure the relationship between audit delay and timeliness. The partial hypothesis test results show that solvability, auditor?s opinion, and the size of the public accounting firm have significant effect on audit delay, and size of firm and auditor?s opinion have significant effect on timeliness. The correlation result show that audit delay have significant effect on timeliness.