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PENDETEKSIAN KECURANGAN LAPORAN KEUANGAN MELALUI FAKTOR RISIKO TEKANAN DAN PELUANG (Studi Kasus pada Perusahaan yang Mendapat Sanksi dari Bapepam Periode 2002-2006) Martantya Maudy Rahmanti; daljono daljono
Diponegoro Journal of Accounting Volume 2, Nomor 2, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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This study aims to obtain empirical evidence about the effectiveness of the fraud triangle ispressure, opportunity, and rationalization in detecting financial statements fraud. Based on thetheory of fraud triangle Cressey adopted in SAS 99, the researchers developed a variable that canbe used to proxy the size of the components of the pressure and opportunity. The variables of thefraud triangle used is pressure consisting of financial stability are proxied by asset growth(AGROW), external pressure are proxied by leverage (LEV), managerial ownership are proxied bythe presence or absence of share ownership by insiders (OSHIP), and financial targets are proxiedby the return on assets (ROA), and opportunity consisting of effective monitoring proxied by theproportion of independent commissioners (IND). Data on indications of financial statements fraudin this study obtained from the annual report and press releases Bapepam during 2002 - 2006 asthe dependent variable. Total sample was 62 companies, consisting of 31 companies who violatedBapepam contain elements of fraud as well as sanctions, and 31 companies that are not financialstatements fraud (based on the type of industry and the total assets of the same). Testing thehypothesis used the logistic regression method. The results of this study indicated that financialstability are proxied by asset growth and financial targets proxied by ROA significantly related tothe possibility of financial statements fraud. While external pressure, managerial ownership, andineffective monitoring did not significantly influence the likelihood of financial statements fraud,and the size of the company can not be used as control variables in this study.

PENGARUH UKURAN DEWAN KOMISARIS, DIREKSI, KOMISARIS INDEPENDEN, STRUKTUR KEPEMILIKAN, DAN INDEKS CORPORATE GOVERNANCE TERHADAP ASIMETRI INFORMASI Arko Soni Raharjo; Daljono Daljono
Diponegoro Journal of Accounting Volume 3, Nomor 3, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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This study aimed to examine the effect of size board of commisioner, board of director, independent commisioner, ownership structure, and corporate governance index to asymmetric information listed in Indonesia Stock Exchange 2008-2012. In this study, there are six independent variables; size of board commissioner, proportion of independent commissioner, size of board director, institutional ownership, managerial ownership, Corporate Governance Perception Index, and one dependent variable is asymmetric information.The sampling mehod used in this research is purposive sampling method. Type of regression model used in this study is multple regressions. The total final sample used were 77 companies.The results of Statitical test show that (Test F) all independent variables affect asymmetric information collectively. The influential of independent variable Corporate Governance Perception Index and proportion of independent commissioner on the T test is negative significantly. While institutional ownership, board of commissioner and director size does not affect asymmetric information and managerial ownership is pointing to the positive direction.

PENGARUH TINGKAT PENGUNGKAPAN SUKARELA TERHADAP NILAI PERUSAHAAN Lupita Ade Arisanti,; Daljono Daljono
Diponegoro Journal of Accounting Volume 3, Nomor 3, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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This study aimed to examine the effect of the level of voluntary disclosure on firm value. The dependent variable of this study is the value of the company as measured by market kapitlisasi value and market value to book value. The independent variable of this study is the level of voluntary disclosure as measured by the 96 index voluntary disclosure that are divided into 12 categories. This study uses five control variables, namely leverage, net income, growth, ROA and size. The population in this study is the entire manufacturing companies listed in Indonesia Stock Exchange in 2011. Sampling method in this study is purposive sampling. Criteria for the company is that the company's market capitalization to convey information in the annual report in the report tahunanya his company and also the company revealed the variables needed in the study sample. The total amount of the final sample in this study was 86 companies. After going through the stages of processing and data. The analysis technique used is an OLS regression (Ordinary Least Square). The analysis showed that the independent variables are the level of voluntary disclosure has a positive and significant impact on the value of his company.

ANALISIS FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN LAPORAN PERUSAHAAN BERBASIS WEBSITE Deko Anggoro Akbar; Daljono Daljono
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 analyze the effect of firm size, profitability, leverage, auditor size, public ownership, ICT industry and new shares offering on the level of disclosure web-based reporting in Indonesian company’s. The samples used in this study were 77 non-financial companies listed on the Indonesia Stock Exchange in 2013. With proportional stratified random sampling method, the sample firms are grouped according to the type of industry. Data used in this study is a secondary data, the annual reports of listed companies in Indonesia Stock Exchange in 2013 and observations on the company's website. The analytical method used is multiple linear regression. The conclusion that can be drawn from this study is the variable firm size, profitability and ICT industry significant and positive impact on the level of disclosure based on the company's website in Indonesia, while the other variables are not shown to have a significant effect.

PENGARUH CORPORATE GOVERNANCE DAN KUALITAS AUDITOR TERHADAP MANAJEMEN LABA Sofyan Effendi; Daljono Daljono
Diponegoro Journal of Accounting Volume 2, Nomor 3, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Earnings management is the action taken by managers in manipulating financial statements are intended to benefit himself. It is considered as fraud committed by management as detrimental to many parties. This study aims to analyze and provide on empirical evidence of the influence of firm size, board composition, audit committees (audit committee activity and size), ownership (institutional and managerial) and auditor reputation on earnings management.This study used a sample of banking companies listed in Indonesia Stock Exchange (IDX) during the years 2009-2011 with a purposive sampling method and obtained as many as 69 samples. This study uses secondary data from company annual reports obtained from BEI. Data were analyzed using multiple linear regression.The results of this study indicate that the size of the audit committee, managerial ownership and quality auditor significant effect on earnings management. While the size of the company, board composition, audit committee activity and institutional ownership has no significant effect on earnings management.

ANALISIS PENGARUH MANAJEMEN LABA SEBELUM IPO TERHADAP KINERJA PERUSAHAAN Gusrida Juwita Limbong; Daljono Daljono
Diponegoro Journal of Accounting Volume 3, Nomor 3, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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The corporate perform IPO to get any additional fund for corporate development. In order to attract the investors, manager can report higher profit that said as earning management. The purpose of this study is to investigate earnings management during periods before the Initial Public Offering date. This study also examine the effect of earning management to post-issue underperformance in earning and market. Sample of the study consists 36 IPO companies in the agricultural sector, mining, and manufacturing during 2001 – 2009. Earning management is measure with discretionary accrual from modified Jones model. The data is collected from Prospektus and yearly financial report of the company. One sample t test is used to examine whether significant positive discretionary accrual among the companies before the IPO date and regression analysis is used to examine the effect of earning management to the post-issue underperformance in earning and stock return. The results of the study indicate the earning management before the IPO date, but do not show the same pattern in the two years before IPO date. Earning management before the IPO date has negatively effect to underperformance in earning for the first and second year after IPO, but earning management do not significantly effect to the third year underperformance in earning after IPO. Earning management before the IPO date has negatively effect to stock return during three years.

PENGARUH KUALITAS AUDIT TERHADAP MANAJEMEN LABA DAN BIAYA MODAL EKUITAS Jonata Agus Kurniawan; Daljono Daljono
Diponegoro Journal of Accounting Volume 3, Nomor 1, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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The objective of this study is to examine the audit quality to earning managements and cost of equity capital. Audit quality can give the truth information to reduce agency cost. Earnings management is manager effort to manipulating financial statement for benefit their self. This behavior giving wrong information to financial statement user. Cost of equity capital is rate of return which required investor for invested capital to corporate. This study used manufacturing firm for sample during 2010-2011 by using purposive sampling method. The research use multiple regression for data analysis.The result showed that audit quality has significant effect to earnings management and cost of equity capital.

PENGARUH PROPORSI DEWAN KOMISARIS INDEPENDEN, KOMITE AUDIT, DAN REPUTASI AUDITOR TERHADAP MANAJEMEN LABA Afifa Nabila; Daljono Daljono
Diponegoro Journal of Accounting Volume 2, Nomor 1, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Earnings management is manager effort in manipulating financial report in orderto benefit their self. This behavior is considered as a fraud because it gives a misleadinformation to the financial report user. This research aims to determine and analyze theeffect of independent board commissioner proportion, audit committee, and auditorreputation against the practice of earnings management.The population used in this study were manufacturing companies listed on theStock Exchange during 2008-2010. The sampling technique used in this research waspurposive sampling method and obtained 112 samples. This research used secondary dataof annual report obtained from Indonesia Stock Exchange (IDX) in 2008-2010 period. Theanalysis method that used to analyze the data was the multiple regression.Based on the result of the hypothetical examination in this research, it proved that(1) The independent commissioner proportion does not have a significant effect againstearnings management. (2) Audit committee activity does not have a significant effectagainst earnings management. (3) Audit committee member does not have a significanteffect against earnings management. (4) Auditor reputation significantly has a negativeeffect against earnings management.

ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI UNDERPRICING PADA SAAT INITIAL PUBLIC OFFERING (IPO) DI BURSA EFEK INDONESIA PERIODE 2010-2012 Rahma Indria Puspita; Daljono Daljono
Diponegoro Journal of Accounting Volume 3, Nomor 3, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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This study aims to examine the variables that influence underpricing when initial public offering at the Indonesia Stock Exchange 2010-2012 period. The variables examined include industry age, the percentage of offers, offers time period, financial leverage, and the growth of total assets.The research was carried out by multiple regression analysis, data collection tools used were observational studies and literature study with purposive sampling method. Sample of 50 companies from a population of 71 companies. The research concluded that first industry age not proven effect on the level of underpricing, second the percentage of offers not proven effect on the level of underpricing, third offers time period shown proven effect on the level of underpricing, fourth financial leverage not proven effect on the level of underpricing, and fifth the growth of total assets shown proven effect on the level of underpricing.

ANALISIS PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, LAJU PERTUMBUHAN, DAN KOMPLEKSITAS TRANSAKSI TERHADAP KELEMAHAN PENGENDALIAN INTERNAL Swastia Nirmala; Daljono Daljono
Diponegoro Journal of Accounting Volume 2, Nomor 1, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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The aim of this research is to analyze the effect of profitability, growth rate, firm size,complexity of the transactions, and internal control weakness State-Owned Enterprises listed in theexamination report of State Audit Agency during the years of 2008 and 2009.There are five variables in this research that consist of four independent variables namelyprofitability, firm size, growth and complexity of the transactions and one dependent variable thatis internal control weakness. There are four hypothesis used in this research that consist ofprofitability negatively affect to internal control weakness, firm size negatively affect to internalcontrol weakness, growth rate positively affect to internal control weakness, and the complexity oftransactions negatively affect to internal control weakness. Statistical method used in this researchis multiple regressions.According to the results of research, it can be concluded that internal control weaknesshave the effect of profitability individually. While firm size, growth rate, and the complexity of thetransactions have the effect of internal control weakness simultaneously.

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