Articles
<![CDATA[Detection Of F-Score Model On Fraudulent Financial Reporting With Fraud Pentagon Theory ]]>
<![CDATA[Oka Septa Tinambunan]]>;
<![CDATA[Indira Januarti]]>
<![CDATA[ Jurnal Reviu Akuntansi dan Keuangan Vol. 12 No. 1: Jurnal Reviu Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Malang ]]>
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DOI: 10.22219/jrak.v12i1.20605
<![CDATA[The purpose of this study is to investigate the impact of fraud Pentagon theory on the detection of fraudulent financial reporting in the banking sector from 2015-2019. Independent variable is proxies from fraud pentagon theory which are financial target, financial stability, external pressure, ineffective of monitoring, changes in auditor, changes in directors, and frequent number of CEO’s pictures while dependent variable is fraudulent financial reporting. The population of this study is the entire banking sector listed on the Indonesia Stock Exchange since 2015-2019. Total sample used is 180 samples. The statistical technique used in this research is panel data with multiple regression analysis method with PLS (Partial Least Square) Smart PLS 3.0 software. The result this study shows financial stability and ineffective monitoring meeting have an effect in detecting indication of financial reporting. The results of this study can be used by users of financial statements as a reference in detecting indications of fraudulent financial reporting. The contribution of this research to stakeholders, including management and policy maker in terms of fraud detection as one of the pillars of an anti-fraud strategy using ratios from financial statements.]]>
<![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.]]>
<![CDATA[PERBEDAAN AGRESIVITAS PENGUMUMAN LABA TRIWULANAN PADA PERUSAHAAN YANG MENCAPAI TARGET LABA DENGAN PERUSAHAAN YANG TIDAK MENCAPAI TARGET LABA ]]>
<![CDATA[Desspa Ayu Pusparatna]]>;
<![CDATA[Indira Januarti]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 4, Nomor 3, Tahun 2015 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[This study aims to examine empirically whether there are differences in the aggressiveness of quarterly earnings announcements on companies that meet earnings target with companies that not meet earnings target. This study used secondary data taken from quarterly financial statements I, II, and III manufacture companies that listed in Indonesia Stock Exchange for years 2013-2014. This study used purposive sampling method. The amount of data being analyzed as many as 65 companies for each quarter for a total of as much data as 390 companies over two years. Data analysis includes descriptive statistics, analysis of cross tabulation (crosstab), normality test, and Mann-Whitney U test. Analyze data used IBM SPSS 20 software. Based on this study revealed that there were differences in the aggressiveness of quarterly earnings announcements on companies that meet earnings target with companies that not meet earnings target. Then, there were differences in the method of earnings management on companies that meet earnings target with companies that not meet earnings target. Companies that meet earnings target tend to use real earnings management method and companies that not meet earnings target tend to use accrual earnings management method.]]>
<![CDATA[PENGARUH MODAL KERJA TERHADAP PROFITABILITAS PERUSAHAAN ]]>
<![CDATA[Dida Adi Setyadharma]]>;
<![CDATA[Indira Januarti]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 8, Nomor 3, Tahun 2019 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[This study aims to examine the impact of working capital to profitability. Working capital is proxied by Days of sales Outstanding (DSO), Days of Inventory Outstanding (DIO), and Days of Payable Outstanding (DPO).The population in this study consists of all listed firms in Indonesia Stock Exchange in year 2012-2014. Sampling method that is used in this study is purposive sampling. Total sample that is used in this research is 87 companies. The statistical method used in this study is multiple linear regression analysis. The results of this study indicate that DSQ, DIO and DPO affect significantly to Profitability (Return on Assets). Those variables (DSQ, DIO and DPO) together influence the dependency—simultaneously, beside that each variable except DSO individually also influence the dependency—partially.]]>
<![CDATA[PENGARUH ORIENTASI ETIKA TERHADAP SENSITIVITAS ETIKA AUDITOR DENGAN KOMITMEN PROFESIONAL DAN KOMITMEN ORGANISASI SEBAGAI VARIABEL INTERVENING (Studi Pada Auditor KAP di Kota Semarang) ]]>
<![CDATA[Dani Adi Kurniawan]]>;
<![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[The aim of this research is to provide empirical evidence about the effects of idealism andrelativism of ethics orientation of professional commitment and the commitment of theorganization. In addition, this research is try to give empirical evidence about the effects ofprofessional commitment to organizational commitment. Furthermore, To provide empiricalevidence about the effects of idealism and relativism of ethics orientation, professional commitmentand also ethical sensitivity of organizational commitment.Population in this research are auditors who work in the public accountant office inSemarang. The number of samples obtained by using convenience sampling technique are 45respondents. The kind of data used is primary data. Furthermore, collecting data method used iscollecting data method by using questionnaire.The results of research using the PLS are : idealism and relativism influence significantly toprofessional commitment , Idealism significantly influence to organizational commitment, whereasrelativism does not significantly influence to organizational commitment. Professionalcommitments take effect insignificantly to the to organizational commitment. Idealisms, relativism,and the Organizational commitment take effect to ethical sensitivity, whereas professionalcommitment does not influence significantly towards ethical sensitivity. The influence ofintervening of idealism towards ethical sensitivity through professional commitment is notaccepted. The influence of intervening of idealism towards ethical sensitivity throughorganizational commitment is accepted.]]>
<![CDATA[PENGARUH KARAKTERISTIK CORPORATE GOVERNANCE TERHADAP KEMUNGKINAN TERJADINYA CORPORATE FAILURE PADA PERUSAHAAN MANUFAKTUR YANG LISTING DI BEI ]]>
<![CDATA[Wahyu Setyawati Utami]]>;
<![CDATA[Indira Januarti]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 3, Nomor 2, Tahun 2014 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[This study aims to analyze and provide empirical evidence the effect of corporate governance characteristics like outside directors, outside ownership, audit opinion, remuneration of boards member, independent audit committee, and board size on probability of corporate failure. The population in this study consists of manufacturing companies listed in Indonesia Stock Exchange. Observation period was 2011-2012. Data was collected by using a purposive sampling method. The total number of samples is 147 companies, consist of 57 failed companies and 90 non-failed companies. The research data were analyzed with logistic regression. The empirical result of this study show that outside ownership and audit opinion are significantly affect the probability of corporate failure. While outside directors, remuneration of boards member, independent audit committee, and board size has no effect on probability of corporate failure.]]>
<![CDATA[PENGARUH PENDEKATAN INSTRUMENTAL, DESKRIPTIF DAN STRATEGI CORPORATE SOCIAL RESPONSIBILITY TERHADAP KINERJA KEUANGAN PERUSAHAAN ]]>
<![CDATA[Putri Kurnia Sari]]>;
<![CDATA[Indira Januarti]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 4, Nomor 2, Tahun 2015 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[The aim of this study is to examine the influence of corporate social responsibility on corporate financial performance. In this study the corporate social responsibility are divided into instrumental, descriptive and strategic approaches. Corporate financial performances are divided into short term and long term. The short term performance is measured by EBIT and market value, and long term performance is measured by capital expenditure and intangible assets. Dependent variables are used in this study are EBIT, market value, capital expenditure and intangible asset. Independent variables are used in this study are instrumental, descriptive and strategic approaches.The populations in this study are non-financial and assurance firm listed IDX period 2011-2013. The criteria for firms are non-financial firm and assurance firm which have intangible assets. Data is collected by documentary and book study method. So the total data of this study are 108 firms. Linear regression is used to analyze data.The result showed that instrumental approach has positively significant influenced on EBIT and market value. Descriptive approach has positively significant influenced on capital expenditure and intangible asset. Strategic approach has positively significant influence on EBIT, market value, capital expenditure and intangible asset.]]>
