Andri Prastiwi
Jurusan Pendidikan Ekonomi, Fakultas Ekonomi, Universitas Diponegoro, Indonesia Kampus Tembalang, Semarang, Jawa Tengah, Indonesia 50239

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ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI INTENSI AUDITOR UNTUK MELAKUKAN TINDAKAN WHISTLEBLOWING (STUDI EMPIRIS PADA KANTOR AKUNTAN PUBLIK DI SEMARANG) Kreshastuti, Destriana Kurnia; Prastiwi, Andri
Diponegoro Journal of Accounting Volume 3, Nomor 2, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to obtain empirical evidence of  factors that affect auditor to make whistleblowing intention. This study refers to Curtis and Taylor (2010) by using the concept of the Theory of Planned Behavior (TPB) as a theoritical basis. This study uses primary data to obtained important information from the respondents by using convinience sampling method. Respondents in this study were 55 auditors who worked in public accounting firm in Semarang City, Indonesia. Statistical analysis method used is multiple linear regression. Hypothesis testing is done with the help of software IBM SPSS Statistics 19. The result of this study indicates: (1) Professional Identity positively significant influence whistleblowing intention; (2) Auditor who have higher organizational commitment that auditors who have a commitment to co-workers has not significant influence whistleblowing intention; (3) Moral intensity positively significant influence whistleblowing intention; (4) Auditor's personal characteristics is consisted of Gender, Age, Education, Experience (based on years experience) and Level Position at firm has not significant influence whistleblowing intention.
PENGARUH PENGUNGKAPAN INTELLECTUAL CAPITAL TERHADAP COST OF EQUITY CAPITAL STUDI EMPIRIS PADA PERUSAHAAN YANG TERDAFTAR DI INDEKS LQ45 BURSA EFEK INDONESIA TAHUN 2012 Wulandari, Wulandari; Prastiwi, Andri
Diponegoro Journal of Accounting Volume 3, Nomor 4, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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The purpose of this study is to analyze empirically the impact of Intellectual Capital (and its three aspects : Human Capital, Structural Capital & Relational Capital) disclosure and Cost of Equity Capital (COEC). This study used Intellectual Capital disclosure as independent variable and Cost of Equity Capital as dependent variable. This study also used firms size, beta, leverage, market value to book value ratio, and industry type as control variables.             The sample used in this study was the secondary data from Bursa Efek Indonesia (BEI/Indonesia Exchange Stock), i.e. the annual report of companies that listed in Indeks LQ45 BEI in 2012. The sample was taken using the method of purposive sampling, and those meeting the selection criteria were also taken. The sample used was contain of 44 firms.            The statistics method used was multiplied analysis linear regression, with hypotheses testing of statistic t and F tests. The result show: (1) agregatly, Intellectual Capital disclosure has a negative significant impact on Cost of Equity Capital (COEC).  (2) Human Capital disclosure has a negative significant impact on Cost of Equity Capital (COEC). (3) Structural Capital disclosure has a negative significant impact on Cost of Equity Capital (COEC). (4) Relational Capital disclosure has no significant impact on Cost of Equity Capital (COEC).
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 Muna, Nalal; Prastiwi, Andri
Diponegoro Journal of Accounting Volume 3, Nomor 2, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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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 .
PRAKTIK MANAJEMEN RISIKO BANK UMUM KONVENSIONAL DAN BANK UMUM SYARIAH (STUDI EMPIRIS PADA PEGAWAI BANK UMUM YANG MENEMPATI POSISI DI BIDANG AKUNTANSI MANAJEMEN DI KOTA SEMARANG) Juniarto, Muhammad Aritama; Prastiwi, Andri
Diponegoro Journal of Accounting Volume 3, Nomor 2, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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This study aims to examine the factors that influence the risk management practices and differences of risk management practice between Conventional and Islamic Banks. There are several indicators that are used, level of understanding risk and risk management, risk identification, analysis and risk assessment, risk monitoring, risk management practice and credit risk assessment. This study was conducted by questionnaire survey of bank employees who occupy positions in the field of management accounting in the banks of Semarang city. The sampling method used in this study is simple random sampling, with a minimum sample size of 30 respondents. The statistical methods used to test the hypothesis is regression analysis and independent sample T-test. The results showed that the analysis and risk assessment and monitoring risks significant effect on risk management practice, while the level of understanding risk and risk management, risk identification and credit risk assessment is not significant effect on risk management practice. In addition the results of the study also showed no significant differences between Conventional and Islamic Banks in the level of understanding risk and risk management, risk identification, analysis and risk assessment, risk monitoring, risk management practice and credit risk assessment. Other findings obtained in this study is that reputation risk being the most important risk for conventional bank, while legal risks becoming the most important risk in Islamic Banks. In this study there are some limitations and shortcomings, namely, the difficulty of ensuring questionnaires which filled out by respondents according to respondents survey, so that the necessary repairs to the questionnaire used in this study by adding a control order respondents to fill out all the required data.
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (510.693 KB) | DOI: 10.14710/jaa.12.1.1-16

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. 
FAKTOR-FAKTOR YANG MEMPENGARUHI PERGANTIAN AUDITOR: STUDI EMPIRIS PERUSAHAAN PUBLIK DI INDONESIA Prastiwi, Andri; Wilsya, Frenawidayuarti
Jurnal Dinamika Akuntansi Vol 1, No 1 (2009): March 2009
Publisher : Jurnal Dinamika Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v1i1.1913

Abstract

Tujuan penelitian ini untuk mengetahui faktor-faktor yang mempengaruhi pergantian auditor perusahaan manufaktur di Indonesia setelah diberlakukannya peraturan mandatori. Hasil analisis menunjukkan bahwa tipe KAP dan pertumbuhan perusahan (yang diukur dengan total aset) berpengaruh secara signifikan terhadap kemungkinan pergantian KAP. Perusahaan dengan KAP big 4 mempunyai kemungkinan yang lebih rendah untuk mengalami pergantian KAP dari pada non big 4. Perusahaan yang sedang mengalami pertumbuhan juga mempunyai kemungkinan pergantian KAP lebih tinggi dari pada yang tidak mengalami pertumbuhan. Sedangkan ukuran perusahaan, pertumbuhan perusahaan (yang diukur dengan perubahan sales, perubahan MVE dan perubahan income) dan masalah keuangan tidak berpengaruh signifikan terhadap faktor-faktor yang mempe-ngaruhi pergantian auditor di Indonesia. AbstractThe purpose of this study to determine the factors that affect the auditor turnover manufacturing company in Indonesia after the enactment of mandatory regulations. The analysis showed that the type of KAP and growth companies (as measured by total assets) significantly influence the possibility of change of KAP. Companies with KAP big 4 have a lower chance to experience changing of KAP than the company with the KAP non big 4. Companies that are experiencing growth also has the possibility of change of KAP is higher than the companies that are not experiencing growth. While firm size, firm growth (as measured by changes in sales, MVE changes and changes in income) and financial problems did not significantly influence the factors that influence the change of auditor in Indonesia.Keywords: auditor turnover; agency theory; signaling theory
PENGARUH CORPORATE GOVERNANCE TERHADAP KINERJA EKONOMI PERUSAHAAN DENGAN KINERJA LINGKUNGAN SEBAGAI VARIABEL INTERVENING STUDI EMPIRIS PADA PERUSAHAAN YANG MEMPEROLEH PENILAIAN PROPER Ulya, Maulida Athiatul; Prastiwi, Andri
Diponegoro Journal of Accounting Volume 3, Nomor 3, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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This research aims to examine the influence of corporate governance on the economic performance of companies and environmental performance as an intervening variable. Corporate governance are the proportion of independent Commissioners, institutional ownership, managerial and ownership. The economic performance of the company measured by ROA (Return on Assets) and environmental performance appraisal using PROPER published by the Ministry of Environment of the Republic of Indonesia. The sampling method was purposive sampling of 59 public listed companies awarded PROPER in 2010-2012. The data used path analysis by SPSS. The result indicated that the proportions of independent commissioner have a positive impact on environmental performance while the institutional ownership and managerial ownership have no affect on environmental performance. Supporting the previous study, environmental performance has a positive impact on economic performance. Environment performance capable of being variable intervening in connection between the proportion of independent commissioner, against ROA. But, environmental performance not capable of being variable intervening in connection between institutional ownership and managerial ownership, against ROA.
PENGARUH CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA TAHUN 2009-2012) Rahardi, Tegar; Prastiwi, Andri
Diponegoro Journal of Accounting Volume 3, Nomor 1, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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This study aimed to examine the effect of corporate governance on earnings management. Independent variables used in this study is the proportion of independent board, audit committee, the structure of managerial ownership and institutional ownership structure. In this study the proportion of independent board was measured by the percentage of the number of independent board of the entire board of commissioners in the company. Audit committee in this study was measured by adding up the audit committee in the company. Managerial ownership structure is measured by the percentage of shares owned by managers of the total shares outstanding. Institutional ownership structure is measured by the percentage of shares owned by the institutions of the total shares outstanding. Earnings management as the dependent variable proxied by discretionary accruals and is calculated by the modified Jones model.            This study was conducted using data from documentation using www.idx.co.id, Indonesian Capital Market Directory (ICMD). The method of analysis used in this study is multiple linear regression. This study used a sample of manufacturing firms listed on the Indonesia Stock Exchange (IDX) 2009-2012.                    The results showed simultaneous variable proportion of independent board, audit committee, the structure of managerial ownership and institutional ownership structure have a significant effect on earnings management. However, only partial audit committee variable, managerial ownership structure and institutional ownership structures are a significant effect on earnings management.
PENGARUH PENGUNGKAPAN SUSTAINABILITY REPORT TERHADAP KINERJA DAN NILAI PERUSAHAAN Sejati, Bima Putranto; Prastiwi, Andri
Diponegoro Journal of Accounting Volume 4, Nomor 1, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Environmental damage becomes seriously problem in this decade and the most damagerrefers to companies. One of their responsibility is publish their Sustainability Report. Sustainability Report helps companies to show their responsibility about the Economy, Social and Environment aspects. Sustainability Report Disclosure follows the guidelines from Global Reporting Initiative (GRI), G3 and G3.1, both consist of three main aspects which are Economic performance, Environment performance and Social performance. In this research, the data  population taken from  companies that publishes Sustainability Report and listed into Indonesia Stock Exchange starts from 2006 ? 2013. The result of this research  shows  that  Sustainability  Report  Disclosure  does  not  have  any  significant relation  on  firm  performance  and  firm  value.  Then,  the  disclosure  of  Economy Performance, Environment Performance and Social Performance of Sustainability Report also does not have significant relation on firm performance and firm value
PENGARUH INTELLECTUAL CAPITAL TERHADAP PROFITABILITAS DAN KINERJA PASAR Dwipayani, Chrisnatty Chandra; Prastiwi, Andri
Diponegoro Journal of Accounting Volume 3, Nomor 3, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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This study aims to analyze the effects of Intellectual Capital to Profitability and Market Performance. Intellectual capital which consists of human capital efficiency (HCE), structural capital efficiency (SCE), and the capital employed efficiency (CEE) which uses a model Pulic - Value Added Intellectual Coefficients (VAICTM). Profitability is proxied by Return on Assets (ROA) and market performance is proxied by the Market to Book Value (MtBV). The research samples are the trade and services in the Indonesia Stock Exchange in 2009-2012. Based on purposive sampling method, samples obtained 51 companies . This study used multiple linear regression to analyze the data.   The results of this study indicate that intellectual capital (IC), structural capital efficiency (SCE), and capital employed efficiency (CEE) is significant positive effect on return on assets (ROA), but in human capital efficiency (HCE) is not significant and negative effect the return on assets (ROA). Furthermore , the results of research on the performance of the market is proxied by market to book (MtBV) indicates that intellectual capital (IC) , structural capital efficiency (SCE) , and the capital employed efficiency (CEE) is not positive and not significant effect on the market to book (MtBV). In contrast , human capital efficiency (HCE) a positive significant effect on the market to book value (MtBV).