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ANALISIS PENGARUH PERSEPSI MANFAAT, KEMUDAHAN PENGGUNAAN DAN KREDIBILITAS TERHADAP MINAT PENGGUNAAN BERULANG INTERNET BANKING DENGAN SIKAP PENGGUNAAN SEBAGAI VARIABEL INTERVENING (Studi Empiris: Nasabah Layanan Internet Banking di Indonesia) Panggih Rizki Dwi Istiarni; P. Basuki Hadiprajitno
Diponegoro Journal of Accounting Volume 3, Nomor 2, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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This study aims to analyze how the perception of consumers about behavioral intention to use of internet banking to support their daily activities, using TAM framework. The samples in this study using purposive sampling method. Questionnaires from 120 customers of Internet banking services in Indonesia are eligible as samples were analyzed using analysis of Structural Equation Modelling ( SEM ) in AMOS 20.0 program .The results showed that: (1) the perception of usefulness directly influence the attitude of use and indirect effect on the behavioral intention to use, (2) perceived ease of use directly influence the attitude of use and indirect effect on behavioral intention to use, (3) the perception of credibility directly affect stance use and indirect effect on behavioral intention to use, (4 ) the use of attitude and a positive significant effect on behavioral intention to use. The test results are significant and positive provides empirical evidence that people make internet banking is no longer a necessity but a major prestige in carrying out its activities.

PENGARUH LUAS PENGUNGKAPAN SUKARELA TERHADAP HUBUNGAN ANTARA LABA DENGAN RETURN SAHAM DALAM LAPORAN TAHUNAN Bagas Jati Nugroho; P. Basuki Hadiprajitno
Diponegoro Journal of Accounting Volume 3, Nomor 1, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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This study aims to analyzes the effect of voluntary disclosure of a company listed on the Indonesia Stock Exchange (IDX) for the influence the association between earnings and current returns. Hypothesis alternative was used: (Ha) the higher level of voluntary disclosure improves the association between earnings and current returns. This study uses 48 companies listed on IDX 2009. Company annual reports audited as by a public accounting firm and published reports of the independent auditor. Companies publish the audited annual report as of December 31 and complete on 2010. The result of this study is that (Ha) the higher level of voluntary disclosure improves the association between earnings and current returns.

PENGARUH MEKANISME CORPORATE GOVERNANCE TERHADAP KINERJA PERUSAHAAN (Studi Empiris pada Perusahaan Property, Real Estate dan Building Construction yang Terdaftar di Bursa Efek Indonesia Tahun 2010-2012) Yulia Gea Sadasiha; P. Basuki Hadiprajitno
Diponegoro Journal of Accounting Volume 3, Nomor 3, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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The purpose of this study is to empirically examine the effect of good corporate governance (institutional ownership, managerial ownership, independent board composition, audit committee composition, and the quality of audit) with leverage and firm size as a control variable to corporate performance (Tobin’s Q) in the property, real estate and building construction companies. Sample of this research are property, real estate and building construction companies listed in the Indonesia Stock Exchange from 2010 to 2012, which are 96 firms. Purposive sampling was used as sampling method. Data analysis method used was multiple regression analysis. Result of this research indicate that good corporate governance has a significant effect on firm performance with independent board composition. However, institutional ownership, managerial ownership, audit committee composition, and the quality of audit have no significant effect on firm performance (Tobin’s Q).

PENGARUH MODAL INTELEKTUAL TERHADAP KINERJA PERUSAHAAN (Studi pada Perusahaan Perbankan yang Terdaftar di BEI Tahun 2009-2011) Yossita Kartikasari P; P. Basuki Hadiprajitno
Diponegoro Journal of Accounting Volume 3, Nomor 1, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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The purpose of this study is to empirically examine the effect of intellectual capital on the financial performance of banking. Intellectual capital measurement model using Pulic models, which in the aggregate - Value Added Intellectual Coefficient (VAIC™) with the major components of a basic resource companies - physical capital (VACA), human capital (VAHU), and structural capital (STVA) and three elements financial performance of the banking company which consists of Return on Assets (ROA), Capital Adequacy Ratio (CAR), and the loan to deposit ratio (LDR).The data used is the banking companies listed in Indonesia Stock Exchange (IDX) 2009-2011. This empirical study using PLS (Partial Least Squares) as an analysis of the relationship between intellectual capital (VAIC™) on the financial performance of banking.The findings show that: (1) intellectual capital (VAIC™) significantly affects the financial performance of the banking company, (2) intellectual capital insignificant effect on the financial performance of the banking companies of the future, and, (3) the rate of growth of intellectual capital (ROGIC) insignificant effect on the future financial performance of banking.

ANALISIS PENGARUH CORPORATE GOVERNANCE TERHADAP KINERJA PERUSAHAAN (Studi Empiris pada Perusahaan Perdagangan dan Jasa) Togi Primayoga Pandenius Siagian; P. Basuki Hadiprajitno
Diponegoro Journal of Accounting Volume 2, Nomor 4, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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This study aims to analyze the effects of corporate governance to firm performance, which refers to study by Yasser Q.R, et al. (2011) which uses single-board system for corporate governance mechanism in Pakistan. Differently this study uses modified two-board system. Firm performance proxied by Return on Equity. This study attempts to examine it with 3 independent variables. These variables are the proportion of board of independent commissioners, the audit committee and firm size.The samples of this research are the trade and services firms that token randomly and listed in Indonesian Stock Exchange in 2009-2011. The samples are collected using random sampling method and resulted 52 firms become the samples. Hyphoteses testing using OLS (Ordinary Least Square) regression analysis.The result of this study indicates different result from previous research. Therefore, this study conclude that firm size affect firm performance significantly. But, The proportion of board of independent commissioners and audit committee don’t affect firm performance significantly. This study implicates that corporate governance mechanism should be reconstructed by system, process and structure until reach the aim of firm.

ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI TINGKAT PENGUNGKAPAN SUKARELA PADA LAPORAN TAHUNAN (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia) Adi Priguno; P. Basuki Hadiprajitno
Diponegoro Journal of Accounting Volume 2, Nomor 4, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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This study departs from the need for transparency of information in the annual reports of companies, considering the increasing number of companies that decide to go public. The increasingly level of annual report disclosure means the complete annual report will make it easier for users to know the actual condition of the company so that the company can be judged to be more transparent. The purpose of this study was to demonstrate empirically the factors that influence the level of annual report voluntary disclosure. The population is manufacture companies listed in Indonesia Stock Exchange period 2009-2011. Sampling technique using purposive sampling method. The dependent variable is the level of annual report voluntary disclosure, while the independent variable are leverage, liquidity, profitability, public shares and age of public companies. This study uses multiple linear regression method. Before using regression testing, previously use classical assumption test.The simultaneous (together) results showed that leverage, liquidity, profitability, public shares and age of public companies has a significant influence on the rate of annual report voluntary disclosure. But the partially result that only profitability and public shares has a significant influence on the rate of annual report voluntary disclosure.

ANALISIS PENGARUH TATA KELOLA PERUSAHAAN TERHADAP MANAJEMEN LABA Mahendra Taufiq Noviardhi; P. Basuki Hadiprajitno
Diponegoro Journal of Accounting Volume 2, Nomor 2, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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This study aims to analyze the effect of corporate governance on earnings management in manufacturing companies. Corporate governance is seen in the study of boards of directors, board of directors, ownership structure, audit committee, firm size, and leverage. Ownership structure used in this study is the family ownership structure in which companies with family ownership does not belong to the public, government, and foreign. Firm size was measured by using the total assets owned by the company. This research was done by taking the data from the Indonesian Capital Market Directory (ICMD) and the financial statements of manufacturing company. The method of analysis used in this study is multiple regression. The population which used in this research is manufacturing company which listed in Indonesian Stock Exchange . The sample which used in this research is 50 companies which listed on Indonesian Stock Exchange on 2009-2011. The results of this study indicate that the firm size variable has a significant effect on earnings management. The only variable that showed a negative relationship is board of directors, it’s mean that the board looks have didn’t make earning management.

ANALISIS PENGARUH FAKTOR-FAKTOR FUNDAMENTAL PERUSAHAAN TERHADAP MASUK ATAU KELUARNYA PERUSAHAAN DARI INDEKS LQ45 (Studi Kasus Perusahaan yang terdapat pada Indeks LQ45 2009-2013) Hisyam Luthfi; P. Basuki Hadiprajitno
Diponegoro Journal of Accounting Volume 3, Nomor 2, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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The company list change included in LQ45 index calculation was done to make LQ45 index adjustment to market condition. The factor of fundamental firm that can affect added or deleted firm from LQ45 index will affect investment behavior of the investor. This research was done to analyze the impact of fundamental firm factors to market beta at LQ45 index in the period of 2009-2013. This research is replication of a research done by Geppert, et al (2011) and in this research using the LQ45 index as the object under study. Delta beta firm, delta correlations, delta stock variation, and delta market variation were used in the research done by Geppert, et al (2011) to analyze fundamental firm to market beta. The population of this research was the companies that listed in LQ45 index in the period of 2009-2013. The total samples were 108 companies that added or deleted from LQ45 index in the period of 2009-2013. Ordinary Least Square (OLS) was used in this research as a regression analysis. The result of this research showed that the delta beta firm, delta correlations, delta stock variation, and delta market variation did not have any significant effect to market beta. The impication of this research showed that added or deleted companies from LQ45 index were not influenced by changes in the firm’s fundamental, but rather to the market capitalization, trading activity, financial condition and growth prospects of the company.

PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP STRUKTUR MODAL PERUSAHAAN (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia pada Tahun 2010-2012) Andhika Rahadian; P. Basuki Hadiprajitno
Diponegoro Journal of Accounting Volume 3, Nomor 2, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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The aim of this research to analyze the effect of corporate governance on firms' capital structure. This research uses the annual report documentation on companies listed in Indonesia Stock Exchange ( BEI ) in 2010-2012 . The sampling method used in this study is purposive sampling with specified criteria . The number of samples obtained from these criteria amounted to 102 samples. Hypothesis testing using multiple regression analysis. The results of this research indicate that ownership concentration and managerial ownership are significantly negative related to capital structure. While other variables such as the size of the board of directors, independent directors, and remuneration are not significantly effected. This research also uses the control variable and the result is liquidity and asset tangibility is significantly negative effected to capital structure . While another control variables such as profitability and firm size are not significantly effected.

PENGARUH CASH HOLDING DAN STRUKTUR KEPEMILIKAN MANAJERIAL TERHADAP INCOME SMOOTHING (Studi Empiris Pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia Tahun 2010 – 2012) Milka Erika Mambraku; P. Basuki Hadiprajitno
Diponegoro Journal of Accounting Volume 3, Nomor 2, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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This study aimed to examine the effect of variable cash holding and managerial ownership structure of the income smoothing . Income smoothing measured by discretionary accruals , cash holding measured by the ratio of cash and cash equivalents to total assets and managerial ownership structure is measured by the ratio of the number of outstanding shares owned by the management of the total outstanding share capital.This study memnggunakan the data of 63 companies listed on the Indonesian Stock Exchange (IDX) in 2010-2012 . The sampling method used in this study was purposive sampling , is sampling based criteria .The analysis technique used in this study using multiple regression analysis using SPSS 20 . Results of research conducted indicates that the variable cash holding and managerial ownership structure significantly positive effect on income smoothing.

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