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All Journal Diponegoro Journal of Management Diponegoro Journal of Accounting Scientax: Jurnal Kajian Ilmiah Perpajakan Indonesia
Endang Kiswara
Accounting Department Faculty Of Economics And Business Diponegoro University
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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ANALISIS KINERJA MENGGUNAKAN BALANCED SCORECARD PADA PERUSAHAAN DAERAH AIR MINUM ( Studi Kasus pada PDAM Kabupaten Batang ) Belva Selado, Ryan; Kiswara, Endang
Diponegoro Journal of Management Volume 3, Nomor 4, Tahun 2014
Publisher : Faculty of Economics and Business Diponegoro University

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Abstract

In the face of a tight business competition right now, the company required performance measurement method that can evaluate the comprehensive performance of company . Performance measurement tool is Balance Scorecard, can be combinate financial and non financial measurement. Balance Scorecard measures performance from 4 perspective, that is financial perspective, customer perspective, internal business perspective and learning & growth perspective.     This research was conducted using data in 2011 and 2012, a questionnaire on customer and employees of PDAM Kabupaten Batang. The population of this research is employees and customer of PDAM Kabupaten Batang, with sample taken each respondent was 30 to 300 from employees and customer. The questionnaire was tested for validity and reliability. Perspective used in this research is consists of the Financial Perspective with indicator of liquidity ratios, rentability ratios, and solvency ratios. Next, the Customer Perspective with the indicators the level of costumer satisfaction, market share, and the completion complain from customer. Then Internal Business Perspective with the indicators the level efficiency of production, the level of lost product, with the gauge calibration. And the last, is learning and growth perspective with the indicators the level of employee satisfaction, employee training, and the level of ratio employee to customer.    From the results of research by using concept of Balance Scorecard, can be concluded that performance of PDAM Kabupaten Batang as whole as good. In the financial perspective with the indicators of liquidity ratios, rentability ratios, and solvency ratios showed a good performance. For the customer perspective shows good performance with a value 3,73. At the company  internal business perspective showed a good innovation. And for growth and learning perspective suggest that the level of employee satisfaction with a value 3,79. Data from these research it can be concluded that by using Balance Scorecard, can provide performance evaluation of the PDAM Kabupaten Batang in order permanent stand and to better in the next period
PENGARUH PENGELOLAAN LABA TERHADAP PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN DENGAN MEKANISME CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERATING Adi Bowo, Rochman; Kiswara, Endang
Diponegoro Journal of Management Volume 3, Nomor 4, Tahun 2014
Publisher : Faculty of Economics and Business Diponegoro University

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Abstract

This  research  was  aimed  to  examine  empirically:  (1)  The  influence  of  earningsmanagement to CSR disclosure (2) The role of corporate governance mechanism as moderating variable  in  the  relationship  between  earnings  management  and  CSR  disclosure.  Corporategovernance mechanism was analyzed by proportion of independent commissioner, the number ofaudit committee meetings and board size. Earnings management was measured by discretionary accruals use Modified Jones Model and the extent of CSR was measured used corporate social reporting index (CSRI) based on Global Reporting Initiative (GRI) reporting standard items which were disclosed in companies annual report. This research used samples of company listed on Indonesia Stock Exchange 2012-2013. Data obtained from annual reports and sustainable reports of manufacturing companies listed on the IDX. There are 65 companies among 2012-2013 which fulfilling. The method of analysis of this research was multiple regression. This method was chosen because the independent variables are more than one and all the data of the variables are metric.This reseach found no significant statistical effect from various measurement of earnings management to CSR disclosure. The research also found there is no significant effect on proportion of independent commissioner, board size, and the number of audit committee meetings in relationship between earnings management and CSR disclosure. This research concluded that CSR is  driven  by  the  desire  to  meet  the  expectation  of  stakeholders  and  not  due  to  earnings management.  In  addition, the  formation  of the  board  of  commissioners  need  to  consider  the composition of ability and integrity of the members so that they can perform the function of monitoring, control and able to provide direction to management as well.
ANALISIS KINERJA MENGGUNAKAN BALANCED SCORECARD PADA PERUSAHAAN DAERAH AIR MINUM ( Studi Kasus pada PDAM Kabupaten Batang ) Belva Selado, Ryan; Kiswara, Endang
Diponegoro Journal of Accounting Volume 3, Nomor 4, Tahun 2014
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (95.603 KB)

Abstract

In the face of a tight business competition right now, the company required performance measurement method that can evaluate the comprehensive performance of company . Performance measurement tool is Balance Scorecard, can be combinate financial and non financial measurement. Balance Scorecard measures performance from 4 perspective, that is financial perspective, customer perspective, internal business perspective and learning & growth perspective.     This research was conducted using data in 2011 and 2012, a questionnaire on customer and employees of PDAM Kabupaten Batang. The population of this research is employees and customer of PDAM Kabupaten Batang, with sample taken each respondent was 30 to 300 from employees and customer. The questionnaire was tested for validity and reliability. Perspective used in this research is consists of the Financial Perspective with indicator of liquidity ratios, rentability ratios, and solvency ratios. Next, the Customer Perspective with the indicators the level of costumer satisfaction, market share, and the completion complain from customer. Then Internal Business Perspective with the indicators the level efficiency of production, the level of lost product, with the gauge calibration. And the last, is learning and growth perspective with the indicators the level of employee satisfaction, employee training, and the level of ratio employee to customer.    From the results of research by using concept of Balance Scorecard, can be concluded that performance of PDAM Kabupaten Batang as whole as good. In the financial perspective with the indicators of liquidity ratios, rentability ratios, and solvency ratios showed a good performance. For the customer perspective shows good performance with a value 3,73. At the company  internal business perspective showed a good innovation. And for growth and learning perspective suggest that the level of employee satisfaction with a value 3,79. Data from these research it can be concluded that by using Balance Scorecard, can provide performance evaluation of the PDAM Kabupaten Batang in order permanent stand and to better in the next period
PENGARUH PRAKTIK TATA KELOLA PERUSAHAAN YANG BAIK TERHADAP PENGUNGKAPAN LINGKUNGAN PERUSAHAAN Ariningtika, Pradesta; Kiswara, Endang
Diponegoro Journal of Accounting Volume 2, Nomor 2, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to analyze the effect of the practice of good corporate governance on corporate environmental disclosure. The practice of good corporate governance is proxied by the proportion of the board of commissioners, the number of meetings the board, audit committee size and the number of audit committee meetings. This study also includes profitability, company size and leverage as control variables. The population of this research is the mining industry companies are listed on the Indonesia Stock Exchange (IDX) 2010-2011. Total observations is 38 mining companies. Sampling technique in this study is purposive sampling method. The data analysis techniques use multiple linear regression method. The results showed that the number of meetings of the board of commissioners and the size of the audit committee significantly influence corporate environmental disclosure. Meanwhile, the proportion of independent commissioners, the number of audit committee meetings, profitability, company size and leverage did not significantly influence towards corporate environmental disclosure
The Analysis of Information Content towards Greenhouse Gas Emissions Disclosure In Indonesia’s Companies Siska Pradini, Harlinda; Kiswara, Endang
Diponegoro Journal of Accounting Volume 2, Nomor 2, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aimed to obtain empirical evidence about the influence of ISO 14001 certifiedEnvironmental Management System, the existence of environment function, report environmentinformation in accordance with the Global Reporting Initiative version 3.1, the rank of PROPER,firm size, companies’ leverage, companies’ profitability and type of industry to the extent ofgreenhouse gas emissions disclosure in Indonesia companies. The population of this study was allof companies listed in Indonesia Stock Exchange (ISX) in 2010 and 2011. Sample consists ofcompanies in agriculture, mining and manufacture sectors that disclosed their greenhouse gasemissions. The total sample was 30 companies, with observation’s period is two years so the totalsample which be checked was 53 reports. Data analysis was performed with the classicalassumption and hypothesis testing that it used regression analysis. The results of this studyindicated that the factor of report environment information in accordance with the GlobalReporting Initiative version 3.1, the rank of PROPER and firm size had significantly influence tothe disclosure of greenhouse gas emissions. Meanwhile, ISO 14001 certified EnvironmentalManagement System, existence of environment function, companies’ leverage, companies’profitability and type of industry had no significant effect on the disclosure of greenhouse gasemissions in Indonesia. Implication of this research showed that practice of greenhouse gasemissions disclosure was still minimize to fulfil ISO 14064-1 guideline.
PENGARUH PENGENAAN PAJAK PERTAMBAHAN NILAI DAN CUKAI ROKOK TERHADAP SKEMA FINANSIAL PRODUK ROKOK Fadillah, Reza; Kiswara, Endang
Diponegoro Journal of Accounting Volume 1, Nomor 1, Tahun 2012
Publisher : Diponegoro Journal of Accounting

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Abstract

The aim of this research was to analyze the effect of cigarette excise tax and value added tax of cigarette price per unit, sales revenue, and production volume to tobacco companies listed in the customs office in Surakarta during the years of 2008 and 2009 either wholly or altogether.There were five variables in this research that consist of two independent variables namely excise per unit and value added tax per unit and three dependent variables that are cigarette price per unit, sales revenue, and production volume. Statistical method used in this research is multiple regressions.According to the results of research, it can be concluded that cigarette excise tax per unit and value added tax per unit only have the effect of cigarette price per unit both separately and collectively.
PENGARUH MEDIA KOMUNIKASI DAN KEAKRABAN DENGAN KLIEN TERHADAP KEYAKINAN AUDITOR DALAM PENDETEKSIAN KECURANGAN Widyatama, Widyatama; Kiswara, Endang
Diponegoro Journal of Accounting Volume 4, Nomor 2, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this study is to examine the effect of media communication and familiarity with clients against the auditor's confidence in detection of fraud. This study is a replication of a study conducted by Cefaratti and Barkhi (2013) in the United States with differences in location, object, sampling and analytical methods.The research samples were   57 which were obtained from the auditors worked who in Public Accounting Firm (KAP). The data processed in this study are primary data and sample selection methods using simple random sampling system. By using t-test, this study are expected to measure the effect of communication media, familiarity with the client, and the impression received by the auditor of the client  in detecting fraud.Research  proves  that face to  face meetings  give greater confidence to  the auditor in detecting fraud. Familiarity with client affect auditors’ confidence in the detection of fraud and the information provided from the old client is trusted truth by auditors. In addition, the auditors feel the possibility of fraudulent information submitted by the client when the client gives a negative impression
ANALISIS HUBUNGAN ANTARA ATRIBUT KUALITAS AUDIT DENGAN BIAYA EKUITAS MODAL (Studi Empiris pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Tahun 2009-2011) Prasetyo Suparno, Denny; Kiswara, Endang
Diponegoro Journal of Accounting Volume 2, Nomor 3, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

Audit This study aimed to analyze the relationship between audit quality attributes to the cost of equity capital. This study uses four variables : the cost of equity capital is proxired using the debt to equity rasio, the size ofthe public accounting firm, auditor industry specialization and audit tenure. This study used a sample of companies listed on the Indonesia Stock Exchange (IDX) 2009-2011. A total of 37companies in Indonesia that meet the criteria that have complete data for this study, which is expressed asa sample.This study uses quantitative methods and analysis methods usingpartial test using SPSS21.Test results of this study indicate that the size of the firm and audi ttenure is not significantly negatively related to the cost of equity capital. Auditor industry specialization and are not positively related significantly to the cost of equity capital. While testing conducted together all the variables on the cost of equity capitalis negatively related and does not significantly affect the cost of equity capital.
ANALISIS ATAS KINERJA FINANSIAL KLUB SEPAKBOLA PROFESIONAL : STUDI KASUS PADA MANCHESTER UNITED PLC Haryoprasetyo, Riza; Kiswara, Endang
Diponegoro Journal of Accounting Volume 2, Nomor 3, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

Industrial development at the present time has been growing rapidly. Not only the manufacturing industry, services, and banking, but many new industry such as the football industry. In terms of revenue, finance football clubs can be said to be very good. However, many football clubs in European football clubs especially in financial crisis. Unique characteristics of the football industry raises several questions regarding the financial performance of a football club as a whole. This study aims to analyze the main financial components contained in the financial statements of a professional football club, knowing the proper use of financial ratios to measure the financial performance of the football club, and identifying the right industry for the football club. Object of study is the first football club to register his name in the New York Stock Exchange, Manchester United PLC. Results of this study showed that the main components in the financial statements of the football club there are 2, revenue and players’ registration. Manchester United PLC has a pretty good level of profitability, profits increased every year, but liquidity is not good. Manchester United PLC was considered quite solvable. Investment in football clubs is quite profitable, but the risk of debt held pretty big football club.
PENGARUH STRUKTUR KEPEMILIKAN TERHADAP KUALITAS AUDIT DENGAN VARIABEL MODERASI IMBALAN AUDIT Sumantaningrum, Yohana Lalitya; Kiswara, Endang
Diponegoro Journal of Accounting Volume 6, Nomor 3, Tahun 2017
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this study is to examine the effect of ownership structure on audit quality proxied with accrual quality and analyze the role of audit fees proxied with abnormal audit fee as a moderator in the relationship influence the ownership structure of the quality of audit. Independent variabels that used in this research is ownership structure as measured by institutional ownership, managerial ownership and foreign ownership, while the dependent variable is audit quality proxied with audit quality. The population use in this study are all non-financial companies listed in Indonesia Stock Exchange year 2013-2014. The sample of research is a non-financial company listed on the Indonesia Stock Exchange 2013-2014 reporting audit fee. The sample of this study consisted of 86 total samples and 443 total observations from the annual report. Based on the Partial Least Square were perfomed to produce that institutional ownership and foreign ownership have a positive influence but not a significant influence on audit quality proxied with accrual quality. Meanwhile, managerial ownership has negative influence, but not a significant influence on audit quality proxied with accrual quality. Moderating variables audit fee is only able to moderate the relationship of foreign ownership on audit quality. While the relationship between institutional ownership to audit quality and managerial ownership to audit quality was not able to be moderated by audit fees.
Co-Authors Aldo Ganesha Annastasya Wahyuningtyas Pratiwi Aprilia Maha Saputri Chuswatul Chasanah Denny Prasetyo Suparno Devi Kharisma Dewanti Dian Cahya, Respati Dimas Daffa Saputra Ela Adiana Fadillah, Aulya Zahra Fahmi Ahmad Riyadi Fitri Rahmawati Fuad Harlinda Siska Pradini Helen Sophia Siahaan Intan Bias Papeke Josua Paimatua Hizkia Karima Suci Ariani Mariani Mariani Melinda Regita Cahyani Octaviani, Tarizma Ardis Pradesta Ariningtika Rendi Octorio Siregar Reza Fadillah Ricko Daniswara, Ricko Riza Haryoprasetyo Rizki Fadzilatunisa Rochman Adi Bowo Rochman Adi Bowo, Rochman Ryan Belva Selado, Ryan Sholihati, Lilis Sumantaningrum, Yohana Lalitya Widyatama, Widyatama Wisnu Agung Indra Purbaya Atmaja Putra Zuhaf Riany Musdalifah