Articles
<![CDATA[NIAT UNTUK MENGAMBIL CHARTERED ACCOUNTANT DENGAN THEORY OF PLANNED BEHAVIOR ]]>
<![CDATA[Wardani, Guhti Ayu Sri]]>;
<![CDATA[Januarti, Indira]]>
<![CDATA[ JURNAL AKUNTANSI DAN AUDITING Volume 12, Nomor 2, Tahun 2015 ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics & Business,Diponegoro University, Indonesia ]]>
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DOI: 10.14710/jaa.12.2.140-159
<![CDATA[This study aims to analyze and provide empirical evidence about the influence of perceptions and attitudes, subjective norms, and perceived behavioral control on the intention of students to take a chartered accountant. The sample in this study is undergraduate’s students in Faculty of Economics Department of Accounting 2015 and PPAk’s students class of 2014 and 2015 at Diponegoro University were 107 respondents. The method of collecting data is a survey method by distributing questionnaire to respondents either directly or electronically. The data was analyzed using logistics regression analysis. The results showed subjective norm has a significant influence on the intention of student to take a Chartered Accountant. While factors perceptions and attitudes and perceived behavioral control have no a significant influence on the intention of students to take Charetered Accountant.]]>
<![CDATA[PENGARUH KINERJA INTELLECTUAL CAPITAL TERHADAP KINERJA INTELLECTUAL CAPITAL PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI ]]>
<![CDATA[Windri, Windri]]>;
<![CDATA[Januarti, Indira]]>
<![CDATA[ JURNAL AKUNTANSI DAN AUDITING Volume 7, Nomor 1, Tahun 2010 ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics & Business,Diponegoro University, Indonesia ]]>
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DOI: 10.14710/jaa.7.1.49-61
<![CDATA[The aims of this study are to analyze the effect of intellectual capital performance on intellectualcapital disclosure in annual report of manufacturing company listed in Indonesia Stock Exchange(IDX) period 2004-2006 and to analyze the level of intellectual capital disclosure in annualreport period 2004-2006. 50 companies was taken as samples in the research.This paper usescontent analysis to compile a measure of disclosure on each annual report of manufacturingcompany and statistical analysis to test whether intellectual capital performance has a positiveeffect to intellectual capital disclosure. Based on statistical analysis, it is concluded that theintellectual capital performance and firm size have a positive effect to intellectual capitaldisclosure. Leverage has no effect to intellectual capital disclosure. The result of content analysisshows that the intellectual capital disclosure in annual report of manufacturing company period2004-2006 are less than 50%.]]>
<![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[Empirical Study on Customer Perception of E-Commerce: Mediating Effect of Electronic Payment Security ]]>
<![CDATA[Ardiansah, Muhammad Noor]]>;
<![CDATA[Chariri, Anis]]>;
<![CDATA[Januarti, Indira]]>
<![CDATA[ Jurnal Dinamika Akuntansi Vol 11, No 2 (2019): September 2019 ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics, Universitas Negeri Semarang ]]>
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DOI: 10.15294/jda.v11i2.20147
<![CDATA[This research aims to give empirical evidence in the mediating role of e-payment security on e-commerce's customer purchase intention. This study involved millennia's generation in Semarang, which used structural equation modelling to analyze the model. The analysis stages consist of evaluating measurement, structural, the goodness of fit model, and hypothesis testing. The finding showed that there is a mediating effect of perceived usefulness in the relationship perceived ease of use to purchase intention, and also the relationship perceived ease to use on e-payment security perception. These results indicated that consumer's purchase intention strongly influenced of ease of use and usefulness understanding, without directly associated with the payment security aspects.]]>
<![CDATA[Faktor-Faktor yang Mempengaruhi Pemahaman Bagian Akuntansi Koperasi atas Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik (SAK ETAP) ]]>
<![CDATA[Oktaritama, Edningsari Dewi]]>;
<![CDATA[Januarti, Indira]]>
<![CDATA[ Journal of Economics and Business Vol 1, No 1 (2019): May ]]>
Publisher : <![CDATA[Ikatan Sarjana Ekonomi Indonesia Cabang Semarang ]]>
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DOI: 10.47729/indicators.v1i1.54
<![CDATA[Salah satu faktor yang menghambat prospek penerapan Standar Akuntansi Tanpa Akuntanbilitas Publik (SAK ETAP) di koperasi adalah rendahnya pemahaman tentang divisi akuntansi koperasi atas SAK ETAP. Penelitian ini bertujuan untuk menganalisis apakah latar belakang pendidikan, tingkat pendidikan, pemberian informasi dan sosialisasi, lamanya waktu dalam tugas pekerjaan mempengaruhi pemahaman divisi akuntansi koperasi terhadap SAK ETAP. Populasi dalam penelitian ini adalah semua koperasi yang berlokasi di Kabupaten Purworejo. Metode pengambilan sampel penelitian menggunakan simple random sampling berjumlah 70 koperasi. Teknik analisis data menggunakan regresi linier berganda. Hasil menyimpulkan bahwa tingkat pendidikan, pemberian informasi dan sosialisasi, dan lamanya waktu dalam tugas pekerjaan memiliki pengaruh positif yang signifikan terhadap pemahaman divisi akuntansi koperasi atas SAK ETAP sementara latar belakang pendidikan tidak mempengaruhi pada pemahaman tentang divisi akuntansi koperasi atas SAK ETAP.]]>
