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All Journal Jurnal Reviu Akuntansi dan Keuangan PROSIDING SEMINAR NASIONAL Jurnal Akuntansi & Auditing Indonesia Jurnal Ilmiah Akuntansi dan Bisnis JURNAL AKUNTANSI DAN AUDITING JURNAL BISNIS STRATEGI ProBank: Jurnal Ekonomi dan Perbankan Diponegoro Journal of Accounting Jurnal Dinamika Akuntansi Media Ekonomi dan Manajemen Journal of Accounting and Investment EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Ekonomi dan Bisnis Jurnal ASET (Akuntansi Riset) Owner : Riset dan Jurnal Akuntansi Jurnal Akuntansi Jurnal Akuntansi dan Bisnis Jurnal Proaksi Akurasi : Jurnal Studi Akuntansi dan Keuangan Accounting Global Journal Jurnal Akuntansi Indicators : Journal of Economic and Business Forum Bisnis dan Kewirausahaan International Journal of Science and Society (IJSOC) Jurnal Akuntansi dan Keuangan Indonesia Riset Akuntansi dan Keuangan Indonesia Accounting Analysis Journal
Indira Djanuarti
Departemen Akuntansi Fakultas Ekonomika Dan Bisnis Universitas Diponegoro
Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Environmental Science Industrial & Manufacturing Engineering Materials Science & Nanotechnology Social Sciences Other

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PENGARUH PEMBAYARAN DIVIDEN TERHADAP KUALITAS LABA Fiki Fiki; Indira Januarti
Diponegoro Journal of Accounting Volume 6, Nomor 2, Tahun 2017
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the influence of dividend payment on earnings quality. Measuring the quality of earnings in this study is proxied by the ADA (Absolute Value of performanced-Adjusted Dicretionary Accruals) which is based on research Kothari (2005). This study uses four control variables, they are firm size, external growth prospect, internal growth prospect, and debt structure. The population in this study consist of all listed firms in Indonesia Stock Exchange in years 2011-2015. Sampling method in this study is purposive sampling. The total sample in this study are 203 sample. Analysis technique that used in this study is multiple regression. The empirical result of this study show that dividend payment have no effect on earnings quality as indicated by higher ADA. It means, companies that pay dividends have lower earnings quality.
PENGARUH GENDER, PENGALAMAN, KEAHLIAN AUDITOR DAN TEKANAN KETAATAN TERHADAP AUDITOR JUDGEMENT DENGAN KOMPLEKSITAS TUGAS SEBAGAI VARIABEL MODERASI PADA BPK RI JAWA TENGAH Aditya Purba Nugraha; Indira Januarti
Diponegoro Journal of Accounting Volume 4, Nomor 4, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

Audit judgment is one way of looking auditors in response to information that affects decision-making documentation of evidence and the auditor's opinion on the financial statements of an entity. Judgement is an activity that is always used auditors in any audit process, the auditor must continue to hone their judgment. Proper judgment whether or not an auditor will determine the quality of audit results and opinions to be issued by the auditor. The purpose of this study was to analyze the factors that affect the auditor's judgment on BPK Central Java. The study population was auditor at BPK RI Central Java. The sampling method used in this research is purposive sampling method. The sample used in this study were 120 people at the BPK auditors Central Java. The data used are primary data using questionnaires. The analysis technique used is multiple linear regression analysis. Based on the results of the study, gender and experience do not affect the Auditor's judgment, while the expertise of auditors and pressure obedience positive effect on auditor judgment. The complexity of the task can be concluded not moderate influence between the variables of gender, experience, expertise and pressure auditor adherence to auditor judgment
PERSEPSI MAHASISWA LAMA DAN MAHASISWA BARU TERHADAP PENGGUNAAN SISTEM INFORMASI AKADEMIK (Studi Empiris pada Sistem Informasi Akademik (SIMAWEB) Fakultas Ekonomika dan Bisnis Universitas Diponegoro) Melina Faridhana Harmoni; Indira Januarti
Diponegoro Journal of Accounting Volume 8, Nomor 4, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aimed to examine differences in perceptions of old and new students on the use of academic information system using DeLone and McLeane models (2003). There are five factors used in this research those are : content, accuracy, format, ease of use and timeliness.Variables used in this research are content, accuracy, format, ease of use and timeliness. This research uses survey method by questionnaire in collecting the data. The questionnaires are given to students faculty of economics and business Diponegoro University Semarang. Afterwards, the data gained is analysed using SPSS.The results of this research only the variable accuracy and timeliness that affect student’s perceptions of the use of information systems. While the variable content, format and ease of use doesn’t affect students’ perceptions of the use of information systems.
PENGARUH KEBERADAAN WANITA DALAM KEANGGOTAAN DEWAN, PROFITABIILITAS, LEVERAGE, RASIO AKTIVITAS PERUSAHAAN, UKURAN PERUSAHAAN, DAN DEWAN KOMISARIS INDEPENDEN TERHADAP RESTATEMENT LAPORAN KEUANGAN PERUSAHAAN (Studi Empiris pada Perusahaan Non-financial yang Dyna Puspitasari; Indira Januarti
Diponegoro Journal of Accounting Volume 3, Nomor 3, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

ABSTRACTThis study aims to analyze and provide empirical evidence about the influence of the presence of women in the membership of the board, profitability, leverage, the ratio of activity of the company, size of company, and independent board of the company's restatement of financial statements ( Empirical Study on Non - Financial Companies Listed on Stock Exchange Indonesia Year 2007-2012 ). Several previous studies showed varying results. Previous research examines the influence of gender on the restatement of financial statements using control variables, whereas this study uses several control variables in previous research that transformed into the independent variables to be tested, as well as adding variable independent board. To obtain valid results, the testing performed on each variable based on the hypothesis constructed.The samples used were selected by purposive sampling method. The samples were 137 non-financial companies that went public in the Indonesia Stock Exchange of the observation period 2007-2012. The number of samples is the result of the reduction of the population by some criteria, there are 71 companies that are not experiencing restatement and 66 companies that experienced a restatement. The method used in the study to test the hypothesis using logistic regression methods.The results indicate that the presence of women in the membership of the board, leverage, and the ratio of the company's activities affect the restatement of financial statements, while profitability,  firm size, and the independent board restatement does not affect the company's financial statements.
PENGARUH NON DEBT TAX SHIELD DAN DIVIDEND PAYOUT RATIO TERHADAP PENGGUNAAN HUTANG (Studi empiris pada perusahaan manufaktur yang go public di Bursa Efek Indonesia tahun 2010-2012) Enny Yulia Natasari; Indira Januarti
Diponegoro Journal of Accounting Volume 3, Nomor 2, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to analyze and provide empirical evidence about the effect of non debt tax shield and dividend payout ratio on debt using. 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 148 manufacturing companies listed in Indonesia Stock Exchange. After reduced with some criteria, 34 companies identified as samples. Observation period was 2010 to 2012, so the total number of sample used was 102 samples. Multiple regressions were used to examine the hypothesis. The results indicate that non debt tax shield is significantly affect the debt using. On the other side, dividend payout ratio has no effect on the debt using.
PENGARUH TANGGUNG JAWAB SOSIAL PERUSAHAAN TERHADAP NILAI PERUSAHAAN STUDI KASUS PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BEI 2008 – 2012 Arief Raharjo; Indira Djanuarti
Diponegoro Journal of Accounting Volume 3, Nomor 1, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

Corporate social responsibility is the companies commitment to support the realization of sustainable development. Legitimacy theory explains that social responsibility disclosure to obtain the legitimacy where the companies located. The legitimact will increase corporate reputation,  That will eventually affect the firm value. Data collection method using pursosive sampling method for listed mining companies in Indonesian Stock Exchange during 2008 until 2012. The result of this research show that corporate social responsibilities give positive effect toward firm value.
PENGARUH TINGKAT KEADILAN PROSEDURAL TERHADAP KEPATUHAN WAJIB PAJAK: VARIABEL KEPERCAYAAN TERHADAP OTORITAS PAJAK DAN NORMA PERSONAL SEBAGAI VARIABEL MODERATOR DAN MEDIATOR (Studi Empiris Pada Wajib Pajak Yang Melakukan Kegiatan Usaha Di Kota Semarang) Mohamad Danand Giswa; Indira Januarti
Diponegoro Journal of Accounting Volume 4, Nomor 3, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to analyze the effect of procedural fairness on taxpater’s compliance andthe  role  of  trust  in  tax  authorities  and  personal  norms  as  moderator  and  mediator variables. Fairness Heuristic Theory explains trust in the tax authorities can strengthen the influence of procedural fairness on tax compliance. While based on the norm activation theory developed by Scwartz (1973; 1977), presented mediation model, which is personal norms role as mediator variables on the influence of procedural fairness to the taxpayer’s compliance. This study  uses a quantitative method where the data obtained from the questionnaire with convenience sampling technique. The respondents in this research is the taxpayer who carries on business in the city of Semarang, both of which are businesses individual  taxpayers  and  corporate  taxpayers.  Data  was  analyzed  using  regression analysis, moderated regression analysis, and path analysis with SPSS 20:00 for windows. Based on the research that has been done, procedural fairness have a direct negative effect on tax compliance, but have an indirect positive effect through the mediator variable personal norms, in addition the effect of procedural fairness on tax compliance can be strengthened by a moderator variable of trust in tax authorities.
PENGARUH KINERJA LINGKUNGAN DAN KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN Muhammad Luthfi Ramadhana; Indira Januarti
Diponegoro Journal of Accounting Volume 11, Nomor 1, Tahun 2022
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to analyze and to provide empirical proof of the effect of environmental performance on firm value, to analyze and to provide empirical proof of the effect of environmental performance on financial performance, to analyze and to provide empirical proof of the effect of financial performance on firm value, and to analyze and to provide empirical proof that financial performance can mediate the effect of environtmental performance on firm value.The population in this study are companies listed in the Program Penilaian Peringkat Kinerja Perusahaan (PROPER) and the Indonesia Stock Exchange (IDX) in 2017 to 2019. The total sample used in this study is 179 companies based on predetermined criteria. Environtmental performance is measured using the PROPER scoring, financial performance is measured using ROE, and firm value is measured using TOBIN’S Q equation. Data analysis was carried out by descriptive statistical analysis, classical assumption test, hypothesis testing, and Sobel test. The results of the analysis of this study indicate that the company's environmental performance does not have a positive effect on firm value, the company's environmental performance has a positive effect on the company's financial performance, the company's financial performance does not have a positive effect on firm value, and financial performance can mediate the effect of the environmental performance variable on the firm value variable.
Faktor-faktor Yang Mempengaruhi Minat Berwirausaha Mahasiswa Ardyanti Nilasari Saputri; Indira Januarti
Journal of Economics and Business Vol 2, No 1 (2020): May
Publisher : Ikatan Sarjana Ekonomi Indonesia Cabang Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47729/indicators.v2i1.66

Abstract

This study aims to analyze the influence of internal factors and external factors on the interest of student entrepreneurship. The sample of this study was 100 students from the Faculty of Economics and Business, Diponegoro University. Hypothesis testing uses multiple regression analysis.. The results of this study indicate the need for achievement, family and social environment has a significant positive effect on the interest of student entrepreneurship. While innovation, personal control, and self-esteem do not affect the interest of student entrepreneurship.
Faktor-Faktor yang Mempengaruhi Pemahaman Bagian Akuntansi Koperasi atas Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik (SAK ETAP) Edningsari Dewi Oktaritama; Indira Januarti
Journal of Economics and Business Vol 1, No 1 (2019): May
Publisher : Ikatan Sarjana Ekonomi Indonesia Cabang Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47729/indicators.v1i1.54

Abstract

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.
Co-Authors . Faisal Achmad Eko Prasetyo, Achmad Aditya Purba Nugraha Alamsyah, Andrea Aldila Dinanti Andarini, Putri Andarini, Putri Angga Surya Anis Chariri Ardyanti Nilasari Saputri Arief Raharjo Ashari Bunyaanudin Astari Bunga Pratiwi Benedicta Adinsa Bella Savira Ceacilia Srimindarti Ceacilia Srimindarti Claudya, Ditta Elfratianti Dani Adi Kurniawan Darsono Darsono Desspa Ayu Pusparatna Dian Fitriani Dibyani, Salama Benty Dida Adi Setyadharma Dyna Puspitasari Edningsari Dewi Oktaritama Efva Octavina Donata Gozali Eko Budi Setyarno Enny Yulia Natasari Eriskawati, Evi Evi Eriskawati, Evi Fabio Bolanda Sandy Fiki Fiki Hardanti, Okta Karina Ira Prawita Sari Iva Indarnika Cahaya Martha Khoirur Rohmawati Khrisna Adisatya Sujati Koharudin, Alif Maryono Maryono Mar’ati, Fudji Sri Melina Faridhana Harmoni Miranda Setiyowati Mohamad Danand Giswa Muhammad Iqbal Muhammad Luthfi Ramadhana Muhammad Noor Ardiansah Nugroho Dwi Ananto Nurul Kusuma Wardani Oka Septa Tinambunan Oktaritama, Edningsari Dewi Pancawati Hardiningsih Pertiwi, Rahma Ayu Pramardhikasari, Ellensia Praptitorini, Mirna Dyah Praptitorini, Mirna Dyah Prihantini, Febrina Nafasati Putri Kurnia Sari Rachmawati Meita Oktaviani Rachmawati Meita Oktaviani Reza Auliya, Reza Rini, Tetty sulestiyo Rohmawati, Khoirur Rr. Sri Handayani Sabella, Adinda Sadda, Yusran Sari Rahmadhani Sari Rahmadhani Setyarahman, Astrid Ariyani Shelly Tri Maulia Siti Fatimah Siti Syoraya, Siti Thifal Suci Khairunnisa Wahyu Setyawati Utami Wardani, Guhti Ayu Sri Windri Windri Wiryaningrum, Mutiara Sukma Zahro, Hanifatuz