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All Journal Jurnal Reviu Akuntansi dan Keuangan Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang JURNAL AKUNTANSI DAN AUDITING Diponegoro Journal of Accounting Jurnal Dinamika Akuntansi Dinamika Pendidikan Trikonomika: Jurnal Ekonomi Journal of Economics, Business, & Accountancy Ventura Jurnal Akuntansi Multiparadigma Jurnal Penelitian Ekonomi dan Bisnis Jurnal Akuntansi Bisnis International Journal of Science and Applied Science: Conference Series Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) Jurnal Kajian Akuntansi Jurnal Akuntansi Aktual Jurnal Dinamika Ekonomi dan Bisnis SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS Jurnal Organisasi Dan Manajemen Owner : Riset dan Jurnal Akuntansi International Journal of Supply Chain Management Asia Pacific Fraud Journal Jurnal Proaksi Akurasi : Jurnal Studi Akuntansi dan Keuangan Journal of Islamic Accounting and Finance Research Jurnal Riset Akuntansi Kontemporer Jurnal Akuntansi The Indonesian Journal of Accounting Research Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Akuntansi dan Keuangan JAKA (Jurnal Akuntansi, Keuangan dan Auditing) Jurnal Akuntansi dan Keuangan Indonesia Eduvest - Journal of Universal Studies Jurnal Akuntansi Manado (JAIM) Jurnal RAK (Riset Akuntansi Keuangan) Riset Akuntansi dan Keuangan Indonesia E-JURNAL AKUNTANSI Tax Accounting Applied Journal Jurnal Akuntansi Kontemporer E-Jurnal Akuntansi
Anis Chariri
Departemen Akuntansi Fakultas Ekonomika Dan Bisnis Universitas Diponegoro
Religion Aerospace Engineering Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Mathematics Neuroscience Physics Social Sciences Transportation

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ANALISIS PERBEDAAN KINERJA KEUANGAN BANK SYARIAH MURNI DENGAN BANK SYARIAH CAMPURAN PADA TAHUN 2011 DENGAN MENGGUNAKAN METODE CAMEL : STUDI KASUS PADA BANK SYARIAH DISELURUH DUNIA Nita Valliana Aprilini Achan; Anis Chariri
Diponegoro Journal of Accounting Volume 3, Nomor 3, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

The development of Islamic banking is currently experiencing a rapid progress. Because Islamic banks are considered not susceptible to the mortgage crisis that hit financial markets around the world in 2008, there is a rapid development of Islamic banking. Consequently, many conventional banks are open or convert Islamic business. The rapid development of the bank is also marked by the performance and health of the bank.This research aims to determine the differences of financial performance between pure Islamic banking and a hybrid Islamic banking (Islamic branches of conventional bank) in 2011 around the world. Method of research from this thesis is using the method of hypothesis testing which conducted by non-parametric statistics testing, Two Independent Sample Test: Mann-Whitney U. The result showed that there is a significant difference regarding financial performance between pure Islamic banking and hybrid Islamic banking all around the world, especially from the ratio of KAP, BOPO and FDR. CAR, NPM and ROA ratio showed that there is no significant difference regarding financial performance of pure Islamic banking and hybrid Islamic banking.
DETERMINAN PENGUNGKAPAN RISIKO PADA PERUSAHAAN NONKEUANGAN DI INDONESIA Yogi Utomo; Anis Chariri
Diponegoro Journal of Accounting Volume 3, Nomor 3, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

The aim of this study is to examine the determinants of risk disclosure on non-financial companies in Indonesia. The population of this study is non-financial companies listed on the Indonesia Stock Exchange in 2012. Sampling is done by using purposive sampling method. Sample of this study is consisted of 335 non-financial companies in Indonesia. Hypothesis are tested by multiple regression analysis. The results showed that the ownership structure, independent directors and audit committees did not significantly affect the risk disclosures, while leverage, type of industry, and frequency of board meetings have positive significant effect in risk disclosures. The higher the leverage, the more complex type of industry, and the higher frequency of board meetings may enhance the risk disclosures on the companies.
PERBANDINGAN KEMAMPUAN LABA AGREGAT DAN LABA DISAGREGAT DALAM MEMPREDIKSI ARUS KAS OPERASI SATU TAHUN MENDATANG DAN RETURN SAHAM (Studi empiris pada perusahaan-perusahaan manufaktur yang terdaftar di BEI periode 2008 s.d. 2011) Vina Firdausia Khalida; Anis Chariri
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 aggregate earnings and disaggregate earnings to operating cash flow next year and stock returns. In addition, this study also examines whether disaggregate earnings have a better ability to predict operating cash flow and return the next year than aggregate earnings.The population in this study is a manufacturing company listed on the Indonesia Stock Exchange (IDX) of the years 2008-2011. Samples in this study were drawn through purposive sampling. Operating cash flow next year and stock returns predicted using disaggregate earnings consisting of operating cash flow and total accruals using multiple regression.The results of this study indicate that the operating cash flow next year can be predicted using aggregate earnings and disaggregate earnings. In addition, disaggregate earnings consisting of operating cash flow and total accruals improve the predictive ability of aggregate earnings. However, aggregate earnings and disaggregate earnings don’t have the ability to predict stock returns
PENGARUH STRUKTUR KEPEMILIKAN TERHADAP KINERJA LINGKUNGAN (Studi pada Perusahaan yang memperoleh PROPER) Lena Supriati Sihombing; Anis Chariri
Diponegoro Journal of Accounting Volume 3, Nomor 3, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aimed to examine the effect of ownership structure on the performance of the environment. Ownership structure used in this study is managerial ownership, institutional ownership, foreign ownership and public ownership. Environmental performance assessed using PROPER issued by the Ministry of Environment. The analytical method used is the ordinal regression using SPSS. The method of selecting samples using purposive sampling in companies that are listed in Indonesia Stock Exchange and PROPER in 2010-2012. The structure of managerial ownership, institutional ownership and public ownership is measured from the percentage shareholding companies while foreign ownership is measured by a dummy variable. The results showed that foreign ownership variables significantly influence environmental performance. Variable managerial ownership, institutional ownership and public ownership does not have a significant influence on the performance of the environment.
PROBLEMATIKA AKUNTANSI HERITAGE ASSETS: PENGAKUAN, PENILAIAN DAN PENGUNGKAPANNYA DALAM LAPORAN KEUANGAN (Studi Kasus pada Pengelolaan Museum Jawa Tengah Ronggowarsito) Retha Maya Masitta; Anis Chariri
Diponegoro Journal of Accounting Volume 4, Nomor 3, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aimed to analyze and understand the accounting problems of heritage assets: recognition, valuation and disclosure. Heritage assets is asset that has environment, culture, and nation history value. The advantage of them is not only for ideology importance and academic, but also as economic resource.The observation use case study approach. Data based on the interviews to the managers of Ronggowarsito Museum, related agencies, academics, and antiquities collector; and also the documents analysis found directly on the field. Then, relate them to the available literacy.            Based on the research, it is concluded that there is not an appropriate definition to the heritage assets. The informant tends to relate it with Cultural Conservation. Besides the related parties still find some difficulties doing the same economic valuation for all kinds of heritage assets. Procurement of collection is based on the price or value on the Governor Regulation about The Standardization of Activity Cost and Honorarium of Preservation Cost and The Standardization of Supplying Goods/ Sevices Price. But, accountancy practice of heritage assets on managing Ronggowarsito Central Java Museum has appropriate to the accountancy standard as managed by government which stated in CaLK without value.
FAIR VALUE MEASUREMENT: MASALAH BARU ATAU SOLUSI PADA PELAPORAN KEUANGAN (STUDI FENOMENOLOGI ATAS PANDANGAN AUDITOR) Indri Hardiani; Anis Chariri
Diponegoro Journal of Accounting Volume 3, Nomor 4, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

This study was conducted to understand and explain the use of fair value as the basis of valuation in corporate financial reporting. This study aims to answer four (4) research questions: First, how the auditors understand the meaning of fair value in accounting measurements. Secondly, how auditors see the role of fair value in increasing the relevance of accounting information. Third, whether auditors face problems in the application of fair value. Fourth, potential solutions that can be offered to overcome the problems arising in the application of fair value. This study is qualitative research with used a fenomenology intepretif approach. Data obtained using deep and direct interviews and were analyzed using techniques of analysis suggested by Moustakas (1994). The results showed that all informants can explain how to estimate fair value. However, not all informants are able to understand the meaning of fair value in the context of fair value required by the IASB (IFRS 13). In addition, all informants recognized the importance of fair value in Indonesia. Secondly, all informants agreed that the use of fair value as a basis of valuation in financial reporting is believed to improve the relevance of financial reporting. Fair value is considered more able to reflect the value of an asset or liability in accordance with the actual conditions. Third, there are problems that arised from the application of fair value as regards to the time difference between the date of the appraisal report and the cut-off date of the financial statements, audit reports pending, tax regulation, additional costs and difficulties in obtaining guidelines for the implementation of fair value. The latest findings, there are several solutions that can be offered such as the need for regulatory reform of taxation, and the need to etablish practical guidance of fair value measurement.
PENGARUH TIPE KLIEN DAN TIPE KOMUNIKASI TERHADAP PENGUMPULAN BUKTI AUDIT (Studi Persepsi Auditor KAP di Jawa Tengah) Nur Amalia Fitriani; Anis Chariri
Diponegoro Journal of Accounting Volume 3, Nomor 2, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

This research is replication of research by Bennett and Hatfield (2013) investigating the effect of the social mismatch between auditors and client on the collection of audit evidence. This research aims to examine the effect of client type and communication type on the collection of audit evidence. In addition, this research examines the effect of communication type as moderate between client type on the collection of audit evidence.The population of the research is auditors that work at the firm in the province of Central Java. The sample of the research is junior auditors with sampling techniques using purposive sampling. Data were collected by questionnaire and analyzed by binary logistic regression.The research findings that show client type and communication type negatively influenced the collection of audit evidence. In addition, communication type strengthened the effect of client type on the collection of audit evidence.
PENGARUH KINERJA KEUANGAN TERHADAP KEBIJAKAN DIVIDEN DI BURSA EFEK INDONESIA Aggy Eka Ressy; Anis Chariri
Diponegoro Journal of Accounting Volume 2, Nomor 3, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

Dividend is earns or share half of profit which given to shareholders. Dividend payment paid in cash form or stock form which usually published every quartal. The amount of paid dividend for stakeholders depends on how come the dividend policy on their own firms. To determine dividend policy, corporations should consider factors which influencing dividend policy. The aim of this research is to know how much profitability, cash flow, firm size, firm growth and debt policy impact on dividend policy. This research used secondary data, which is annual financial report of companies which listed in Indonesian Stock Exchange per 2011. Researcher used purposive sampling to collect samples and used multiple regression to analyzed the data. Results of this research showed that profitability has positive impact on dividend policy. While cash flow, firm size, firm growth and debt policy has no impact on dividend policy.
Penalaran Moral, Kepercayaan, Keadilan Organisasi dan Intensi Whistleblowing Felicia Fedrica; Anis Chariri
Diponegoro Journal of Accounting Volume 10, Nomor 4, Tahun 2021
Publisher : Diponegoro Journal of Accounting

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Abstract

ABSTRACTThis research aimed to analyze the determinants of whistleblowing intention. Dependent variable is whistleblowing intention and independent variables are moral reasoning, trust, and organizational justice.Research data used are primary data collected by distributing questionnaires to 87 respondents who work as financial staff at BRI and Bank Mandiri in Semarang as samples. The sample selection was based on convenience sampling. Furthermore, test of the hypotheses carried out through multiple regression analysis using SPSS 25 software.The results of this study show that trust has a significant effect on whistleblowing intention, however moral reasoning and organizational justice do not have a significant effect on whistleblowing intention.
PENGARUH TENURE, UKURAN KAP DAN SPESIALISASI AUDITOR TERHADAP KUALITAS AUDIT Clinton Marshal Panjaitan; Anis Chariri
Diponegoro Journal of Accounting Volume 3, Nomor 3, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aimed to empirically examine the effect of audit tenure, the size of the public accounting firms, and auditor specialization on audit quality. The population of the data is the entire manufacturing companies listed on the Indonesia Stock Exchange in the period 2010 to 2012.            This study used purposive sampling method to select sample from the population. Based on this method, sample of 193 manufacturing firms were obtained from the period 2010-2012. The multiple linear regression was used to analyse data. Proxy measurements for audit quality is using discretionary accrual Kazsnik model (1999).             The results showed that audit tenure negatively affecting on audit quality and auditor specialization positively affecting on audit quality, while the size of public accounting firms has no effect on audit quality.
Co-Authors Abdul Ghofur Abraham Jordy Winarto Ade Rizky Novitasari Aditya Anton Atmojo Hadi Aditya Pratama Aggy Eka Ressy Agriaty Vitha Sandabunga Aida Nahar Aisya Bella Satu Pertiwi Alfiyah Aditya Rahmawati Alina Addiyah, Alina Amalia Ratna Kusumaningrum Andi Sri Wahyuni Anindya Ratna Kartika Hady Aprina Nugrahesthy Sulistya Hapsari Arieta Nura Aisha Bagaskara, Tri Cahyo Chandra Ayu Astuti, Chandra Charles Pramudita Adiertanto Clinton Marshal Panjaitan Cornelio Purwantini Daniel Daniel Ditia Ayu Karnisa Dominikus Octavianto Kresno Widagdo Dwiki Ryno Ariesta Dwiya Endah Pandu Probowati Dwiya Endah Pandu Probowati Dwiya Endah Pandu Probowati Edwin Saputra Etna Nur Afni Yuyetta Farhan Aziz Fauziah Galuh Anggraini Felicia Fedrica Fuad Fuad Girllane Dameclelen Simatupang Gregorius Satrio Wicaksono, Gregorius Hasna Syafira Hendra Dwi Saputra Sumarseno Hidayat, Bagas Ignatius Putu Premadi Indah Dwi Novianti Indira Djanuarti Indri Hardiani Jaka Isgiyarta Jan Noeverman Jannah Zahra Inayah Jatmiko Wahyu Prabowo, Tri Jihan Afifah Karina Awalia Zahra Kurnia Putri Pratiwi Lena Supriati Sihombing Lili Wahyuni Lispridona Magdalena Saduk M. Arsyadi Ridha Maya Indriastuti Maya Indriastuti Muhammad Hananto Siddik Muhammad Noor Ardiansah Muhammad Ubaidillah Muhammad Wildan Sholih Naufal Hazim Widodo Nina Yesika Nita Valliana Aprilini Achan Noor Laeliya, Aida Nur Amalia Fitriani Nurdhiana Nurdhiana Nurdhiana Nurdhiana Nurlina Nurlina Oktafiana, Dina Dwi One Dwi Endarningtyas Partiwi Dwi Astuti Petrus Klau, Alfonsus Pramundityo Prasetyanto Probowati, Dwiya Endah Pandu Rahasanica Nariswari Pratiwi, Rahasanica Nariswari Rahmat Rizal Muafiq Ramanitya Khadifa, Ramanitya Rani Alifianti Herdian Putri Retha Maya Masitta Retha Maya Masitta, Retha Rhayhan Prianbudi Lukman Rhety Ayu Dewayani Rhety Ayu Dewayani, Rhety Rifai, Fuad Yanuar Akhmad Ririh Dian Pratiwi Ririh Dian Pratiwi Saduk, Lispridona Magdalena Satila, Hanna Trusty SATRIYAS ILYAS Savila, Imelda Dea Sektiyani, Wibowati Silvia Paramita Siti Mutmainah Siti Mutmainah Suci Melati Suryono, Erwan Suryono, Erwan Tan Novita Angelina Tantri, Irga Ayudias Tjandra Dewi Vera Indrayani Vina Firdausia Khalida Wulandari, Richa Wahyu Yanti Puji Astutie Yeni Kuntari Yeni Kuntari Yogi Utomo Yunita Dwi Rahayu, Yunita Dwi Zahara, Rizka Verina