Articles
<![CDATA[PENGARUH MEKANISME CORPORATE GOVERNANCE TERHADAP TINGKATUNDERPRICING IPO (Studi Empiris Pada Perusahaan yang IPO di Bursa Efek Indonesia Tahun 2009- 2014) ]]>
<![CDATA[Auliya, Reza]]>;
<![CDATA[Januarti, Indira]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 4, Nomor 4, Tahun 2015 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[The purpose of this research is to examine the impact of corporate governance mechanism to level of IPO underpricing. This study used secondary data taken from financial and annually reports one year before company IPO in Indonesia Stock Exchange for years 2009-2014. This study used judgement sampling method. Research population comprise all companies that IPO for the period 2009-2014. A Total sample of 105 companies was used in analysis from total population 138 companies. Hypotheses in this study indicate that board of commissioner size, proportion of commissioner independence, board of director size, committee audit size, institutional ownership, and managerial ownership partially affect the level of underpricing. This study used linier multiple regression analysis for hypotheses testing. Results of this study showed that the proportion of commissioner independence and committee audit size positively affected the level of underpricing. Board of director had a negative effect on the level of underpricing. This study, did not find significant effects of board of commissioner size, institutional ownership and managerial ownership on the level of IPO underpricing.]]>
<![CDATA[PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar Di Bursa Efek Indonesia Tahun 2009-2011) ]]>
<![CDATA[Kusuma Wardani, Nurul]]>;
<![CDATA[Januarti, Indira]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 2, Nomor 2, Tahun 2013 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[This study aims to analyze the effect of firm characteristics on the disclosure of corporate social responsibility. Disclosure of corporate social responsibility is the dependent variable in this study as measured by Key Success Factors are based on the Performance of Social containing 78 indiktor measuring corporate social responsibility. The independent variables were studied. commissioners size, profitability, and leverage. The independent variables were studied Commissioners size, profitability,and leverage.The sample is a manufacturing company listed on the Indonesia Stock Exchange in the year 2009 to 2011. The sample is a manufacturing company listed on the Indonesia Stock Exchange in the year 2009 to 2011. The sample was selected using purposive sampling method and obtained a sample of 140 companies. Analysis data was performed with the classical assumption test and hypothesis testing multiple regression analysis. Analysis data was performed with the classical hypothesis testing Assumption test and linear regression method.The results of this study indicate that the variable size of the board of commissioners and a significant positive effect on the profitability of corporate social responsibility disclosure. The results of this study indicate that the variable size of the board of Commissioners and a significant positive effect on the profitability of corporate social responsibility disclosure. While significant negative leverage variable on the disclosure of corporate social responsibility. While significant negative leverage variable on the disclosure of corporate social responsibility.]]>
<![CDATA[PENGARUH KOMPENSASI DEWAN KOMISARIS DAN DEWAN DIREKSI TERHADAP KINERJA MANAJERIAL DENGAN RISIKO BISNIS SEBAGAI VARIABEL MODERATING (Studi Empiris pada Perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia Tahun 2010-2012) ]]>
<![CDATA[Syoraya, Siti]]>;
<![CDATA[Januarti, Indira]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 3, Nomor 4, Tahun 2014 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[This study aims to analyze the effect of compensation board of commissioners and board of directors to managerial performance with business risk as a moderating variable. Managerial performance is measured using the discrestionary accruals. Independent variables used in this study is compensated board of commissioners and board of directors while the dependent variable is managerial performance. Several previous studies have shown varying results. To obtain valid results, the testing performed on each variable based on the hypothesis constructed. The study population was 148 manufacturing companies listed in Indonesia Stock Exchange. The samples used were selected by purposive sampling method. After reduction with several criteria, 47 companies are identified as samples. Observation period is 2010-2012 years, so the number of samples used is 129 samples. Hypothesis testing is performed by using the Moderated Regression Analysis. The results show that compensation commissioners and the board significant effect on managerial performance and also business risks can be moderate (strengthen) the relationship of managerial compensation to performance.]]>
<![CDATA[PENGARUH KARAKTERISTIK CORPORATE GOVERNANCE TERHADAP LUAS PENGUNGKAPAN CSR ]]>
<![CDATA[Claudya, Ditta Elfratianti]]>;
<![CDATA[Januarti, Indira]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 4, Nomor 2, Tahun 2015 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[The objective of this research was to analyze which characteristics of corporate governance that influence the extent of corporate social responsibility (CSR) in companies engaged in manufacturing and mining listed in BEI and specified in sustainability reporting companies listed on IDX. Factors that were tested in this study is an independent commissioner, foreign ownership, public ownership. This sturdy uses 1 proxy that disclosure index.As the dependent variable, the research disclosure of corporate social responsibility is measured using Global Reporting Index (GRI) based on research that has been carried out by Said, et.al. in 2009. By using the method of random sampling, 97 companies of all comapnies listed on the IDX is based on the company’s sustainability report in 2013, and the data were analyzed using multiple regression. The empirical results indicate that the independent directors have a positive relationship, and significant impact on corporate social responsibility disclosure in proxy disclosure index.]]>
<![CDATA[ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI STRUKTUR MODAL PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2011-2014 ]]>
<![CDATA[Eko Prasetyo, Achmad]]>;
<![CDATA[Januarti, Indira]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 4, Nomor 4, Tahun 2015 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[The main focus of this study is to investigate and analyze the influence profitability, firm size, asset structure and growth in sales of the Capital Structure Manufacturing companies listed on the Stock Exchange in 2011-2014. The study also wants to re-examine the variables that exist, because there are differences in the results of previous studies. Capital structure (Debt Equity Ratio) is the independent variable in this study, emphasizing the use of debt to meet the company's capital structure. Profitability, company size, structure, assets and sales growth is the dependent variable of this study. The approach used in this study is the quantitative approach. This study uses secondary data with the source data originating from the Indonesia Stock Exchange. Samples are manufacturing companies listed in Indonesia Stock Exchange in 2011-2014. The sample was selected using purposive sampling and obtained a sample of 31 companies (according to criteria). Testing is done by multiple linear regression analysis using SPSS. The results showed that all independent variables have a significant influence on the DER (Capital Structure). Sales growth, structure and size of the company's assets have a significant positive effect, while a significant negative effect on the profitability of Capital Structure.]]>
<![CDATA[HUBUNGAN MANAJEMEN LABA SEBELUM IPO TERHADAP RETURN SAHAM DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI ]]>
<![CDATA[Surya, Angga]]>;
<![CDATA[Januarti, Indira]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 1, Nomor 1, Tahun 2012 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[The financial statements is a source of information for investors in making investment decisions. At the time of IPO, managers tend to take advantage of high information asymmetry for earning management in order to attract investor in earnings report. The purpose of this study is to investigate earnings management during periods around the Initial Public Offering of a company. This study also examine the effect of earnings management on stock returns and examine firm size in moderating the relationship between earning management and stock return. Sample of the study consists 68 non-financial companies that take place IPO during 2005-2010. Research model to examine the discretionary accruals using the Modified Jones models. One test sample t-test is used to test whether significant discretionary accrual among IPOs and multiple linear analysis is used to examine the effect of earnings management to market reaction and the moderating influence of firm size in relation to the stock returns of earnings management. The results shows that there are patterns of earnings management in t-1, t0 and t +1 periods. 1 year of earnings management before the IPO do not significantly influence stock returns. However, the company size proved to moderate the relationship of earnings management 1 year before the IPO shares to return with positive coefficient.]]>
<![CDATA[PENGARUH USIA, PENGALAMAN, DAN PENDIDIKAN DEWAN KOMISARIS TERHADAP KUALITAS LAPORAN KEUANGAN (Studi Empiris pada Perusahaan Real Estate dan Property yang Go Public Tahun 2010-2012 di Bursa Efek Indonesia) ]]>
<![CDATA[Shelly Tri Maulia]]>;
<![CDATA[Indira Januarti]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 3, Nomor 3, Tahun 2014 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[This study aims to analyze and provide empirical evidence about the effectof age, tenure and education of board commissioners on financial statement quality. Several previous studies showed varying results. To obtain valid results, then doing a test on each variable based on the hypothesis constructed.The samples used were selected by purposive sampling method. A population was 42 real estate and property companies listed in Indonesia Stock Exchange. After reduced with some criteria, 20 companies identified as samples. Observation period was 2010 to 2012, so the total number of sample used was 60 samples. Multiple regressions were used to examine the hypothesis.The results indicate that age and board of Commissioners education, are significantly effect positive the financial statement quality. On the other side, board of Commissioners experience has no effect positive on the financial statement quality. ]]>
<![CDATA[PENGARUH FAKTOR-FAKTOR SKEPTISISME PROFESIONAL AUDITOR TERHADAP PEMBERIAN OPINI (Studi Empiris Pada Pemeriksa BPK RI Provinsi Jawa Tengah) ]]>
<![CDATA[Astari Bunga Pratiwi]]>;
<![CDATA[Indira Januarti]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 2, Nomor 1, Tahun 2013 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[The purpose of this reserach is to determine the influence of these factors on professionalskepticism towards giving opinions. These factors are ethics, experience, and expertise.The sample of this research are auditors who worked on Badan Pemeriksa Keuangan (BPK)Representative of Central Java Province. The sample was conducted by purposive samplingmethod. Collecting data was conducted by questionnare distributed directly to auditors as much 70and only 41 questionnare replayed. The data collected were processed using Partial Least Square(PLS).The result of this research showed that the ethics, experience, and expertise had nosignificant effect giving opinions with professional skepticism of auditors. Ethics and expertise hasa significant effect on giving opinions. While the experience has no significant effect on givingopinions.]]>
<![CDATA[ANALISIS FAKTOR INTERNAL DAN EKSTERNAL YANG MEMPENGARUHI PERSEPSI MAHASISWA AKUNTANSI TERHADAP TINDAKAN PLAGIARISME DENGAN TEKANAN SEBAGAI VARIABEL MODERATING ]]>
<![CDATA[Nugroho Dwi Ananto]]>;
<![CDATA[Indira Januarti]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 5, Nomor 3, Tahun 2016 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[This research aims to analyze internal and external factors that affect the behavior of accounting student towards the intention of plagiarism act. Variables that are examined in this research are as follows: self awareness, personal attitude, self competence, internet facility, and control of academic institutions. Control of academic institutions was used as independent variable and c was used as dependent variable while pressure was used as moderating variable. Data used in this research was primary data that was collected through questionnaire. Samples were selected by using purposive random sampling method. Respondents in this research were accounting students of Diponegoro University. The respondents consist of those who were in S1, S2, and S3. 100 respondents were selected for this research. The data collected were analyzed by using regression analysis and moderation regression analysis. The result showed that personal attitude didn’t have significant influence toward the behavior of plagiarism act while self awareness, self competence, dan internet facility had significant ifluence toward the behavior of plagiarism act. Moreover, pressure was unable to moderate the influence of self competence to the behavior of plagiarism act.]]>
<![CDATA[PENGARUH SIKLUS KONVERSI KAS TERHADAP PROFITABILITAS PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA TAHUN 2008-2011 ]]>
<![CDATA[Iva Indarnika Cahaya Martha]]>;
<![CDATA[Indira Januarti]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 2, Nomor 2, Tahun 2013 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[This study aims to determine the effect of cash conversion cycle on profitability. Cash conversion cycle consists of three components: number of days inventory, number of days accounts receivable and number of days accounts payable. Profitability is measured by gross operating income. Population of this research are manufacturing companies which listed in Indonesian Stock Exchange (BEI). The sample are manufacturing companies which listing in Indonesian Stock Exchange (BEI) during 2008-2011 and comply sample criteria. Total sample are 104 companies. The result of this research show that cash conversion cycle had significant and negatif effect to profitability.]]>
