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PENGARUH RISIKO LITIGASI TERHADAP KUALITAS PELAPORAN KEUANGAN DENGAN KEAHLIAN HUKUM KOMITE AUDIT SEBAGAI VARIABEL PEMODERASI (Studi pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia periode 2010-2012) Asti Awalia; Daljono Daljono
Diponegoro Journal of Accounting Volume 3, Nomor 3, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

The quality of financial reporting becomes an important basis for decision-making parties with an interest in the company. This study aims to obtain empirical evidence about the relationship between the financial reporting quality, litigation risks, and the audit committee of legal experts. Financial reporting quality measured using discretionary accruals value that indicates whether there is any indication of earnings management. The study used a sample of companies listed on the Indonesia Stock Exchange over the period 2010-2012 were obtained by purposive sampling method based on certain criteria. The total final samples used in this study were 61 companies. Technical analysis is the analysis of Moderated Regression Analysis. Statistical test results showed that the risk of litigation research significant positive effect on discretionary accruals, which is an inverse measure of the financial reporting quality.  In addition, the results show no evidence that the legal experts audit committee moderating the relationship between litigation risk and the quality of financial reporting.
PENGARUH UKURAN PERUSAHAAN, RASIO LEVERAGE, INTENSITAS MODAL, DAN LIKUIDITAS PERUSAHAAN TERHADAP KONSERVATISME PERUSAHAAN (Studi pada Perusahaan yang Belum Menggunakan IFRS) Willyza Purnama H; Daljono Daljono
Diponegoro Journal of Accounting Volume 2, Nomor 3, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the influence of firm size, leverage ratio, capital intensity, and liquidity for corporate conservatism. Corporate conservatism is a dependent variable in this study that measured by non operating accrual. Independent variable in this study are firm size, leverage ratio, capital intensity, and liquidity. The samples of this research are the manufacturing firms that taken randomly and listed in Indonesian Stock Exchange in 2008 -2010. The samples are collected using random sampling method and resulted 82 firms become the samples. Hyphoteses testing using OLS (Ordinary Least Square) regression analysis.By using proxy non operating accrual for corporate conservatism, the result of the research indicates different result from previous research. Therefore, this study conclude that firm size, and capital intensity affect the corporate conservatism significantly. But leverage ratio and liquidity don’t affect the corporate conservatism significantly. Seen by simultaneous test, this study also proves that firm size and capital intensity have big contribution in affecting corporate conservatism. And corporate is consistently decreasing asset and income to be more conservative than increasing liability and cost.
PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN, PERTUMBUHAN, DAN NILAI PASAR PERUSAHAAN (Studi Empiris pada Perusahaann Konstruksi, Property & Real Estate yang Terdaftar di Bursa Efek Indonesia Tahun 2009-2012) Maria Carolin Oktavia; Daljono Daljono
Diponegoro Journal of Accounting Volume 3, Nomor 3, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aimed to examine the influence of Intellectual capital to the financial performance of the company. This study is done because of the awareness that IC is an importance component that can create value added and competitive advantage for the companies. The population in this study consists of construction, property & real estate firms in Indonesia Stock Exchange in year 2009-2012. Sampling method is used purposive sampling. With one of the criteria that the company did not have a negative net income and not delisting during observation, so the samples consists of 88 companies. This study uses a method developed by Pulic (1998) - Value Added Intellectual Coefficient (VAIC). This study examine the influence VAIC and its components (capital employed (CEE), human capital (HCE) and structural capital (SCE)) towards the company's financial performance (Return on Assets, Return on Equity, Revenue Growth, Employee Productivity, and Earning per share). Partial Least Square (PLS) that used to test the influence of VAIC financial performance of the company.The results of this study indicate that there is a positive and significant relationship between VAIC to financial and VAIC to market value performance. Relationship between VAIC and growth is not significant. Last year VAIC does not affect to financial, growth, and market value performance in current year. 
ANALISIS KINERJA KEUANGAN DAN KINERJA SAHAM SEBELUM DAN SESUDAH RIGHT ISSUE (STUDI EMPIRIS PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA 2008-2010) Panca Fransiskus Simanullang; Daljono Daljono
Diponegoro Journal of Accounting Volume 3, Nomor 1, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

Right issues are the additional public offerings of a company’s shares beyond the initial public offerings, in order to generate extra financing for business expansion, the expansion of investment, improve the capital structure or fulfillment of its liability, etc. Financial performance is measured by four financial ratios, they are debt to equity ratio (DER), return on assets (ROA), current ratio (CR), and price to book value (PBV). While the stock performance is measured using stock returns.The samples of this research are the manufacturing firms listed in Indonesian Stock Exchange in 2008 -2012. The samples are collected using purposive sampling method and resulted 40 firms become the samples.The results showed that right issue bring a netral impact or an average in the ratio of ROA, CR, and PBV. Right issue has no impact on DER and stock returns, which the DER has increased as a equity post right issue. Right issue leads to an increase in stock returns in the second year after the right issue, but the overall stock return declined an average post-right issue. Although results vary, but generally the rise and decline is so small that it does not have a significant impact on changes in financial performance  and stock performance  after the right issue. It can be concluded that the issuance of right issue, financial performance and stock performance has not changed as indicated by the results of research that  is not  affected significantly
PENGARUH KINERJA KEUANGAN, UKURAN PERUSAHAAN, DAN COPORATE GOVERNANCE TERHADAP PENGUNGKAPAN SUSTAINABILITY REPORT Fadhila Adhipradana; Daljono Daljono
Diponegoro Journal of Accounting Volume 3, Nomor 1, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to determine the effect of financial performance, firm size, and corporate governance on the disclosure of sustainability report arranged by companies listed on the Indonesia Stock Exchange. This study is a replication of previous research, by adding new variables. The Independent variables used in this study are profitability, liquidity, dividend payment ratio, total assets, total employees, the audit committee, the board of commissioners, committee governance, management ownership, and foreign ownership. The dependent variable used is the disclosure of sustainability report. The samples are companies listed on the Indonesia Stock Exchange (BEI) that disclose the Sustainability Report with 2008-2011 of study period. The samples used are 50 companies; 25 companies with the sustainability report revealed and 25 without the sustainability report revealed. The data of companies without the sustainability revealed is collected by stratified random sampling method. This study uses t-test and logistic regression for data analysis. The result of the test is that the total assets, total employees, and governance committee positive influence to the disclosure of Sustainability Report. Meanwhile, the variable of profitability, liquidity, dividend payout ratio, audit committee, board of commissioners, management ownership, and foreign ownership has not influence on the disclosure of Sustainability Report.
Co-Authors Afifa Nabila Arko Soni Raharjo Asti Awalia Deko Anggoro Akbar Fadhila Adhipradana Gusrida Juwita Limbong Jonata Agus Kurniawan Lupita Ade Arisanti, Maria Carolin Oktavia Martantya Maudy Rahmanti Panca Fransiskus Simanullang Rahma Indria Puspita Sofyan Effendi Swastia Nirmala Willyza Purnama H