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PENGARUH ELEMEN PEMBENTUK INTELLECTUAL CAPITAL TERHADAP NILAI PASAR DAN KINERJA KEUANGAN PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) Entika, Nova Lili; Ardiyanto, Didik
Diponegoro Journal of Accounting Volume 1, Nomor 1, Tahun 2012
Publisher : Diponegoro Journal of Accounting

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The purpose of this study is to investigate the relation between intellectual capital and firms market value and financial performance on banking company - Return on Equity ( ROE), Return on Assets (ROA) and Growth Revenue (GR). The model that used to measure intellectual capital was using Value Added Intellectual Coefficient (VAIC) or separately-using Capital Employed (VACA), Human Capital (VAHU), and Structural Capital (STVA. This study used 95 banking company data that listed in Indonesia Stock Exchange (IDX) for five years 2006-2010. This study used multiple linear regression for data analysis. The results showed that intellectual capital (VAIC) has an impact to firms market value and financial performance (ROA and, ROE). VACA and STVA have a positive impact to the market value (MtBV) and financial performance (ROE and ROA) while VAHU has no impact on firms market value ( MtBV) and negatively affects on ROE.

Kompresi Citra dengan menggunakan Metode Delta Modulation Ardiyanto, Didik; Purwoto, Bambang Hari
Emitor: Jurnal Teknik Elektro Vol 14, No 1: Maret 2014
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/emitor.v14i1.12724

Kompresi citra merupakan suatu teknik yang digunakan untuk mengurangi biaya penyimpanan dan transmisi. Pemampatan atau kompresi citra merupakan suatu metode yang sangat bermanfaat bagi perkembangan citra digital. Dengan kompresi, data citra digital yang ukurannya besar, dapat dikompres sehingga mempunyai ukuran yang lebih kecil. Program kompresi citra dengan metode delta modulation ini, dibuat dengan GUI dan source coding. Dengan menerapkan fungsi dari Dmsig untuk pengolahan sinyal, maka didapatkan rumus untuk mengkompres gambar yang dipengaruhi oleh step size dan ukuran gambar tersebut. Kelebihan dari teknik Delta Modulation adalah dapat mengkompres gambar grayscale, black and white dan true color. Hasil gambar yang sudah dikompres menunjukkan bahwa metode ini baik untuk menghasilkan gambar dengan output berformat jpg,png dan tiff. Kualitas gambar yang paling baik dari hasil kompresi delta modulation yaitu gambar berformat jpg. Untuk tingkat kompresi yang paling bagus juga ada pada gambar berformat jpg, ini diambil berdasarkan nilai MSE dan PSNR yang di hitung pada gambar hasil kompresi. Tingkat kompresi dengan delta modulation termasuk tinggi karena masuk ke lossy compression.

Akuntansi dan Efektivitas Pemungutan Bea Perolehan Hak atas Tanah dan Bangunan (BPHTB) dan Kontribusinya terhadap Pendapatan Daerah Di Kota Semarang Periode Tahun 2008-2011 Muhamad Fauzan; Didik Ardiyanto
Diponegoro Journal of Accounting Volume 1, Nomor 1, Tahun 2012
Publisher : Diponegoro Journal of Accounting

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This study aims to analyze the effectiveness of the accounting and collection of customs acquisitionof land and buildings (BPHTB) and its contribution to regional income in the city of Semarangperiod 2008-2011. The effectiveness of tax revenue can be an indicator of performance in theDepartment of Revenue (Dipenda) Semarang. Tax revenues have been called effective ifacceptance in accordance with a predetermined potential. The purpose of this research is to gainknowledge of the effectiveness and contribution to the collection of customs acquisition of land andbuildings based on the target and the realization of the revenue in the city of Semarang. The dataused in this research is the realization of the target data and reports BPHTB from 2008-2010obtained from the Office of Tax Semarang and BPHTB reports in 2011 and reported revenue ofSemarang are dipeoleh years 2008-2011 from the Department of Finance and Asset ManagementDistrict (DPKAD) Semarang City Government. The data analysis techniques with descriptivequantitative methods to analyze the data. The results showed that (1) the effectiveness of revenue in2008-2011 experienced BPHTB kondusi fluctuating with an average revenue of 108% which isincluded in the criteria is very effective. (2) the rate of growth in the city of Semarang BPHTB theyears 2009-2011 average of 9.17% which is included in the criteria is very less. (3) contribution toregional income BPHTB average 6.81% were included into criteria lacking, contribute to the fundbalance BPHTB average of 10.96% which is included in the criteria less, BPHTB contribution toPAD with an average of 45, 41% included in the criteria of good and contribute to the local taxBPHTB with an average of 52.52% included in the excellent category.

ANALISIS PENGARUH KETIDAKPASTIAN LINGKUNGAN TERHADAP HUBUNGAN ANTARA ASIMETRI INFORMASI DAN MANAJEMEN LABA Fitri Wahyu Risalia; Didik Ardiyanto
Diponegoro Journal of Accounting Volume 3, Nomor 2, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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The purpose of this study is to examine the influence of uncertainty environment to the relationship between information asymmetry and earnings management. The number from board of commissioners and background of audit committee used as control variable. Sample in this study consists of 103 manufacture companies listed in Indonesian Stock Exchange that publish annual report in year 2012. Analysis technique in this study uses multiple analysis regression consists of three regression models to examine the influence of uncertainty environment to the relationship between information asymmetry and earnings management.The empirical result of this study show that information asymmetry have positively significant influenced on earnings management with share price volatility as a measured of information asymmetry. Uncertainty environment as moderating variable measured by complex environment have positive significant on relationship between share price volatility and earnings management while the dynamic environment have significant influenced on relationship between information asymmetry and earnings management.Abstract Berbahasa Inggris.

PENGARUH PENGUNGKAPAN INTELLECTUAL CAPITAL TERHADAP MARKET CAPITALIZATION PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2008 DAN 2012 Emalia Rachmi; Didik Ardiyanto
Diponegoro Journal of Accounting Volume 3, Nomor 3, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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The aim of this study is to examine the influence of intellectual capital disclosure consist of human capital, structural capital, and relational capital on market capitalization. Book value, firm size, net profit, and leverage report used as control variable. The differences between this study with the other study are intellectual capital items, objects of study, and years of study. The item of the study has 61 items based on Li et al., company object is manufacture because there is so many kind of manufacturing industries which need higher level intellectual capital to improve the advantage in competition. The use of year 2008 and 2012 because PSAK number 19 was revisied at the end of 2009 so there was an one year a interval time to know the effect before the revision and it can be effective at January 1th, 2011. So, there was one year interval time to know the effect after revisied. This reason based on previous paper but different year with the standard released. The population in this study consists of all listed manufacturing firm in Indonesia Stock Exchange in year 2008 and 2012. Sample was selected using purposive sampling method. A criterion for manufacturing firm which include of basic industry and chemicals, other industries, and consumer goods it’s easy to take annual report in website www.idx.co.id and have positive equity in year 2008 and 2012. Total data of this study is 96 data for two years. Multiple regression analysis used to be analysis technique. The empirical result of this study show that intellectual capital disclosure (human capital, structural capital, and relational capital) have positively significant influenced on market capitalization in both years 2008 and 2012. Hopely, this result can encourage the firms to disclose intellectual capital it usefull to improve value of company with doing something positive like training for employee and research and development. Thus, it can make the investors know the value process creation so it can decrease asimetric information and increase market capitalization.

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