Daljono Daljono
Departemen Akuntansi Fakultas Ekonomika Dan Bisnis Universitas Diponegoro

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ANALISIS KOMPARASI RELEVANSI NILAI INFORMASI AKUNTANSI SEBELUM DAN SESUDAH KONVERGENSI IFRS DI INDONESIA (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI Periode 2011-2012) Syagata, Gupitasari Syahbi; Daljono, Daljono
Diponegoro Journal of Accounting Volume 3, Nomor 3, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aimed to test whether there is an increase in the value relevance of accounting information after the convergence of IFRS in Indonesia. The value relevance of accounting information can be seen on the effect of earnings, equity book value, and operation cash flow in the decision-making of investors as reflected in the stock price. This research was an empirical study with purposive sampling technique in data collection. Data were obtained from secondary data manufacturing company’s financial statements during period 2011 through 2012. The sample consisted of 75 listed company each year. The data were analyzed using multiple regression analysis and Chow test analysis The result of this study showed that there were an increasing in the value relevance of accounting information after convergence of IFRS in Indonesia. This chow test result showed that there were deference between the value relevance of accounting information before and after the convergence of IFRS in Indonesia.
PENGARUH KINERJA KEUANGAN TERHADAP RETURN SAHAM (Studi Empiris Perusahaan Automotive and Component yang Listing di Bursa Efek Indonesia Periode 2005-2011) Nugroho, Bramantyo; Daljono, Daljono
Diponegoro Journal of Accounting Volume 2, Nomor 1, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

This research was perfomed to examine the effect of financial performance on the stock retun by automotive companies and components listed in the Indonesia Stock Exchange period 2005 - 2011. independent variable in this study is the Current Ratio, Debt to Equity Ratio, Total Asset Turn Over, and Return on Assets. While the dependent variable in this study is Stock Return. The sample in this study consisted of 17 auto and components companies listed on the Indonesia Stock Exchange from the period 2005 to 2011. The sampling technique used was purposive sampling criteria include: automotive companies listed on the Stock Exchange the period 2005 - 2011, provides financial statement data from the years 2005 - 2011, and the company has a complete financial statement data from 2005 to 2011. Data obtained from the publication ICMD 2011 and official website BEI (www.idx.co.id). The analysis technique used is multiple regression analysis. Hypothesis testing is performed with simultaneous F test and partial t test, with a significance level of 5%. The results of multiple regression analysis showed that the effect of simultaneous Current Ratio, Debt to Equity Ratio, Total Asset Turn Over, Return on Assets and Return on Stocks have significant impact. Effect of partial indicates that the Current Ratio no effect on Stock Return, Debt to Equity Ratio no effect on Stock Return, Total Asset Turn Over no effect on Stock Return, while Return on Assets Return Stock significant effect.
ANALISIS FAKTOR – FAKTOR YANG MEMPENGARUHI KEBIJAKAN DIVIDEN (Studi Empiris Perusahaan Manufaktur yang listing di Bursa Efek Indonesia Periode 2008 – 2010) Hardiatmo, Budi; Daljono, Daljono
Diponegoro Journal of Accounting Volume 2, Nomor 1, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

This research was performed to examine the effect of variable profitability, liquidity, leverage, growth firms and firm size on dividend policy by manufacturing companies listed on the Stock Exchange of Indonesia from 2008 to 2010. The variable profitability as measured by ROA, liquidity as measured by CR, leverage as measured by DER, growing company as measured by sales growth, firm size measured with the natural log of total assets and dividend policy with the House. The population of this research is 142 manufacturing companies listed on the Stock Exchange of Indonesia from 2008 to 2010. The sampling technique used was purposive sampling criteria: (1) manufacturing companies listed on the Stock Exchange the period 2008 to 2010, (2) companies that have dividend period from 2008 to 2009, and (3) the company has a complete financial statement data from 2008 to 2010 . Data obtained from the publication ICMD 2010 and official website BEI (www.idx.co.id). Obtained a sample of 22 companies. The analysis technique used is multiple regression. The results of multiple regression analysis demonstrated that simultaneous influence of profitability, liquidity, leverage, growth and firm size on dividend policy has a significant effect. Effect of partial significant positive effect on the profitability of dividend policy, liquidity and leverage not significant negative effect on dividend policy, corporate growth is not significant positive effect on dividend policy and firm size has a significant negative relationship dividend policy.
PENGARUH CORPORATE SOCIAL RESPONSIBILITY DAN KEPEMILIKAN ASING TERHADAP KINERJA PERUSAHAAN (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia) Adhiwardana, Edoardus Satya; Daljono, Daljono
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 test the effect of CSR and foreign ownership on financial performance. Data collecting is using of purposive sampling method for manufactur companies listed in Indonesia Stock Exchange in. A total of 66 manufactur companies are used as a sample. The method of analysis of this study use multiple regression. The results of this research indicate that the CSR and foreign ownership have a significant effect on firm performance.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI CORPORATE SUSTAINABILITY PERFORMANCE Puspita, Anitya Ardiyani; Daljono, Daljono
Diponegoro Journal of Accounting Volume 3, Nomor 2, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aim to analyze the determinant of Corporate Sustainability Performance in Indonesia. Factors tested in this study are firm size, leverage, profitability, growth option, firm commitment, public ownership and firm age.            The population in this study consist of all listed firms in Indonesia Stock Exchange in year 2008-2012. Sampling method used is purposive sampling. A criterion for Corporate Sustainability Performance is a company which is including in SRI KEHATI Index. Data used in this study are company including in SRI KEHATI Index and non SRI KEHATI Index, the sample consist of 250 companies. Logistic regression used to be analysis technique.The empirical result of this study show that firm size, profitability, growth option, public ownership have positively significant influence on probability of Corporate Sustainability Performance, besides leverage has negatively significant. Firm commitment and firm age have no significant influence to probability of Corporate Sustainability Performance.
PENGARUH CORPORATE SOCIAL RESPONSIBILITY (CSR) TERHADAP KINERJA KEUANGAN PERUSAHAAN (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2011) Satria, Emerald Dany; Daljono, Daljono
Diponegoro Journal of Accounting Volume 3, Nomor 1, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

Nowadays, the company in addition to oriented economic aspects are also required to have a social and environmental responsibility. Social and environmental responsibility is known as Corporate Social Responsibility (CSR). The era of globalization requires companies to engage in CSR practices because they were considered capable of supporting sustainable development for all humanity, while stakeholders requires companies to engage in CSR practices so that their interests are considered. Nevertheless, the implementation of CSR for the company itself generated much debate, especially when linked with the company's financial performance. This study aims to determine how the effect of the practice of Corporate Social Responsibility (CSR) by companies to the corporate financial performance, specifically company's short-term profitability (accounting-based view) and company’s future profitability (market-based view). The population in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) period in 2011 with the total sample were 112 companies which determined by purposive sampling method. The results of this study show that CSR has no significant effect on the company's short-term profitability but has positive and significant effect on the company’s future profitability.
PENGARUH AUDIT PARTNER TENURE, ROTASI KAP, DAN UKURAN KAP TERHADAP KUALITAS AUDIT Atina Nur Aulia; Daljono Daljono
Diponegoro Journal of Accounting Volume 11, Nomor 1, Tahun 2022
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the effect of audit partner tenure, audit firm rotation, and audit firm size on audit quality. Some of the variables that used in this study are audit quality which uses discretionary accruals as dependent variable, audit partner tenure, audit firm rotation, and audit firm size as independent variables, also firm loss, leverage, and firm size as control variables. The sample that used in this study were companies from manufacturing sector that listed on the Indonesia Stock Exchange during 2017-2019. The sample was selected using purposive sampling technique based on several criteria, so that the sample at the end of the study were 307 companies. The method that used to test the hypothesis is multiple linear regression analysis. The results from the hypothesis testing show that audit partner tenure has a negative and significant effect on audit quality. Likewise, audit firm rotation shows the same result, which has a negative and significant effect on audit quality. Meanwhile, audit firm size does not show a significant effect on audit quality.
ANALISIS PENGARUH STRUKTUR MODAL TERHADAP PROFITABILITAS (Studi Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Pada Tahun 2010-2012) Rifna Nurcahayani; Daljono Daljono
Diponegoro Journal of Accounting Volume 3, Nomor 4, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to analyze and provide empirical evidence of the influence of capital structure towards profitability. The analysis used independent variable of capital structure. The independent variable proxied with Debt to Equity Ratio (DER), Debt to Assets Ratio (DAR), and Current Assets Ratio (CR). The dependent variable is profitability. Return on Equity (ROE) is used to measured profitability. The sample used in this research was the secondary data from annual report of Manufacturing companies which listed on Bursa Efek Indonesia in 2010-2012. The sample was taken using the method of purposive sampling, and those meeting the selection criteria were also taken. The sample used was of 267 companies. The statistic method used was multiplied analysis linear regression with hypothesis testing of statistic t and F test. The results of research show that variables DER and DAR have a significant relationship to profitability. While the CR variables have a negative relationship to profitability of manufacturing companies listed on Bursa Efek Indonesia over period 2010-2012.
PENGARUH REPUTASI PERUSAHAAN TERKAIT EMISI GAS RUMAH KACA DAN TANGGUNG JAWAB SOSIAL TERHADAP NILAI PERUSAHAAN (Studi Empiris terhadap Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2014-2018) Diah Novita Amalia; Daljono Daljono
Diponegoro Journal of Accounting Volume 10, Nomor 1, Tahun 2021
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the effect of company reputation related to greenhouse gas emissions and social responsibility on firm value with control variables such as age, assets, liabilities and company operating income. The research population is manufacturing companies listed on the IDX in 2014-2018. The results of the sample selection obtained 33 companies that were used as the research object. The study was tested using SPSS 24 with multiple linear regression models. The independent variable is measured using content analysis with category assessment. The firm value which is also called market value is measured by multiplying the market price of the shares and the number of shares outstanding. The results showed that the company's reputation related to greenhouse gas emissions, corporate reputation related to social responsibility, age, assets and liabilities did not have a significant effect on company value. Meanwhile, operating income has a significant effect on firmvalue.
PENGARUH KINERJA PERUSAHAAN, KEPEMILIKAN INSTITUSIONAL, DAN RISIKO TERHADAP KOMPENSASI EKSEKUTIF (Studi Empiris pada Industri Perbankan yang Terdaftar di BEI Periode 2017-2019) Rafzan Fiqih Mahendra; Daljono Daljono
Diponegoro Journal of Accounting Volume 11, Nomor 1, Tahun 2022
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aimed to examine the effect of firm performance, institutional ownership, and risk on executive compensation where the variables used in this study are firm performance, institutional ownership, risk as independent variable and executive compensation as dependent variable.The population in this study are banking industries listed on the Indonesian Stock Exchange (IDX) in 2017-2019. Sample of this study selected by using purposive sampling method. There are 34 banking industries each year which fulfilled criterion as the research sample. The analytical method used in this research is multiple linear regression analysis.The result of this study indicate that firm performance and risk significantly affect executive compensation of banking industries in Indonesia. Meanwhile, institutional ownership didn’t significantly affect executive compensation of banking industries in Indonesia.