Article Per Year (5 Year)
p-Index From 2021 - 2026
4.389
P-Index
This Author published in this journals
All Journal Humaniora J@TI (TEKNIK INDUSTRI) Diponegoro Journal of Accounting Medali Jurnal : Media Dental Intelektual Jurnal Pendidikan Teknik Mesin Mozaik Humaniora Cetta: Jurnal Ilmu Pendidikan ADMINISTRASI PUBLIK Jurnal Teknik Mesin Indonesia GUNA WIDYA: JURNAL PENDIDIKAN HINDU Jurnal Karinov Journal of Robotics and Control (JRC) Jurnal Teknik Mesin dan Pembelajaran Belantika Pendidikan Jurnal Pengabdian, Pendidikan dan Teknologi Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Aliansi : Jurnal Manajemen dan Bisnis Community Empowerment Jurnal Sistem Informasi Triguna Dharma (JURSI TGD) Jurnal Pengabdian Ilmu Kesehatan Lokawati: Jurnal Penelitian Manajemen dan Inovasi Riset Jurnal Nuansa: Publikasi Ilmu Manajemen dan Ekonomi Syariah IRA Jurnal Pengabdian Kepada Masyarakat Corona: Jurnal Ilmu Kesehatan Umum, Psikolog, Keperawatan dan Kebidanan Proceeding International Conference Of Innovation Science, Technology, Education, Children And Health Proceeding International Conference Of Innovation Science, Technology, Education, Children And Health
Marsono Marsono
Universitas Negeri Malang
Religion Aerospace Engineering Arts Humanities Automotive Engineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Mathematics Mechanical Engineering Nursing Public Health Social Sciences Other

Published : 57 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 57 Documents
Search

 1   2   3   4   5 
Teori Linguistik Tradisional Jawa dan Masalahnya Marsono Marsono
Humaniora No 8 (1998)
Publisher : Faculty of Cultural Sciences, Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (945.672 KB) | DOI: 10.22146/jh.2065

Abstract

Banyak istilah kebahasaan dalam teori linguistik tradisional behasa Jawa yang jika istilah itu diterapkan untuk menganalisa suatu objek kebahasaan akan menimbulkan banyak permasalahan. Istilah yang merupakan seperangkat teori yang semestinya dapat dipakai untuk menganalisis data bahasa atau dapat diterapkan untuk membantu dalam pengajaran babasa marah menyulitkan bagi pemakainya. lstilah-istilah itu sudah tidak sesuai dengan perkembangan linguistik dewasa ini.Kerangka teori dengan seperangkat istilah-istilahnya akan memberikan arah dalam pelaksanaan penelitian. Teori akanmenentukan suatu hasil penelitian. Dengan teori yangberbeda, hasil penelitian akan berbeda. Dalam banyak buku tata bahasa tradisional bahasa Jawa terdapat istilah morfemisyang bila diterapkan untuk menganalisis kata justru membingungkan dan banyak menimbulkan masalah.
PENGARUH FAKTOR-FAKTOR DALAM PERSPEKTIF FRAUD TRIANGLE TERHADAP FRAUDULENT FINANCIAL REPORTING (Studi Kasus pada Perusahaan Berdasarkan Sanksi dari Bapepam Periode 2008-2012) Kurnia Kusuma Rachmawati; Marsono Marsono
Diponegoro Journal of Accounting Volume 3, Nomor 2, Tahun 2014
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (143.603 KB)

Abstract

The aim of this research was to analyze the factors of the fraud triangle in detecting fraudulent financial reporting. This research was replicated from the previous research, Hasnan et al. (2013). The difference between this research and the previous is in the object or the location. Previous study was done in Malaysia, while this research was done in Indonesia. In this research are added with independent variable, there are leverage, financial targets, and auditor switch. The addition of these variables into this research because of fraud triangle theory states that the above conditions favor the occurrence of fraudulent financial reporting. This researchis done to prove the influence of these variables on fraudulent financial reporting.The population of this research is the non financial companies listed in Indinesia Stock Exchange in 2008-2012. Total sample of this research is 50 non financial companies, consisting of 25 companies that make fraudulent financial reporting and 25 others are companies that do not commit fraud. Statistical data analysis method used is logistic regression.The result of this research shows that only factor multiple directorships (CROSSDIR) and auditor switch (CPA) has significant influence on fraudulent financial reporting. While other factors, foreign ownership (FOROWN), leverage (LEV),  financial targets (ROA), effective monitoring (IND), related party transactions (RPT) has no significant influence on fraudulent financial reporting. The implications of this research note that the company is experiencing fraud reporting has high multiple directorships and a change of auditors in the period. It is important to know the factors that affect the fraudulent financial reporting to minimize fraud that occurred. So that the information used for decision making becomes relevant. 
ANALISIS PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN DAN NILAI PASAR PERUSAHAAN (Studi pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Tahun 2008-2012) Feri Rachman; Marsono Marsono
Diponegoro Journal of Accounting Volume 3, Nomor 1, Tahun 2014
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (157.886 KB)

Abstract

This study aims to analyze the influence of intellectual capital on the financial performance and market value of the company. This study also aims to analyze the influence between the components of intellectual capital, i.e.: human capital, customer capital, innovation capital, and process capital. Because of that the components of intellectual capital that became the core of forming a competitive advantage for the company were known.This study uses purposive sampling method which the determining of sample is based on certain criteria. The sample of this study is a secondary data which obtained from the financial statements of companies on the Indonesian Stock Exchange in 2008-2012. From all of those companies in 5 years period, 11 qualified companies were selected, so the total sample was 55. Data analysis was performed using analysis tools Partial Least Square (PLS).The result of this study shows that not all of intellectual capital components have significant effect to financial performance and market value of the company. Innovation capital has no effect to human capital, but it has significant effect to customer capital. Process capital has significant effect to customer capital. Human capital has no effect to customer capital, but it has significant effect to financial performance and market value of the company. Customer capital has no effect to financial performance and market value of the company. Financial performance has significant effect to market value of the company.
ANALISIS KOMPARASI KUALITAS INFORMASI AKUNTANSI SEBELUM DAN SESUDAH PENGADOPSIAN PENUH IFRS DI INDONESIA Glory Augusta E.M. Sianipar; Marsono Marsono
Diponegoro Journal of Accounting Volume 2, Nomor 3, Tahun 2013
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (234.283 KB)

Abstract

This study aims to test whether there is any difference between before and after the fulladoption of IFRS on the financial statements of companies listed on the Stock Exchange, with aconsideration of the impact on the quality of accounting. This study uses earnings management,relevance and value of timely loss recognition to assess the quality of accounting information.This research is an empirical study with purposive sampling techniques in data collection.Data obtained from secondary data manufacturing company's financial statements during theyears 2011 through 2012. This research analyzed using Paired-Sample T Test and Chow Test.Results of this study indicate that there were no difference between before and after the fulladoption of IFRS on the value relevance, timely loss recognition, and earnings management.
PENGARUH KINERJA KEUANGAN, UKURAN PERUSAHAAN DAN CORPORATE GOVERNANCE TERHADAP PENGUNGKAPAN SUSTAINABILITY REPORT Mega Putri Yustia Sari; Marsono Marsono
Diponegoro Journal of Accounting Volume 2, Nomor 3, Tahun 2013
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (422.794 KB)

Abstract

Sustainability report disclosure in Indonesia has left the initial phase. Now the number of corporate that reveal sustainability report is increasing from the previous period. The aim of this research is to examine the effects of financial performances, firm size and corporate governance to the sustainability report disclosure. The population of this research is listed companies in the BEI (Bursa Efek Indonesia) in the year 2009-2011. The selection of this sample uses purposive sampling method. Based on purposive sampling method, the samples of firms that publish sustainability report are 23 companies. Results of this research indicate that audit committee and board of commissioner independence have a positive effect on sustainability report disclosure. The profitability variable have a negative effect on sustainability report. While liquidity, leverage, firm activity, firm size and board of director showed no effect on sustainability report disclosure. The results showed that financial performances have not full effect to the sustainability report.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI THIN CAPITALIZATION PADA PERUSAHAAN MULTINASIONAL DI INDONESIA Novia Suci Nuraini; Marsono Marsono
Diponegoro Journal of Accounting Volume 3, Nomor 3, Tahun 2014
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (211.317 KB)

Abstract

This study aims to analyze the factors that affect the thin capitalization of multinational companies in Indonesia. Thin capitalization is the practice of double taxation by way of finance branches or subsidiaries with greater interest debt rather than with equity. Independent variables used in this study is multinationality, utilization of tax haven, withholding taxes and institutional ownership, while the dependent variable is the thin capitalization.The population of this research is that companies listed in Indonesia Stock Exchange in 2010-2012. Sampling was done by purposive sampling technique. Based on purposive sampling, obtained a sample of 84 companies. The method of analysis used to test the effect of independent variables on the dependent variable is the Ordinary Least Square (OLS).The results of this study indicate that (1) Multinationality significant effect on thin capitalization, (2) Utilization of Tax Haven significant effect on thin capitalization, (3) Withholding Taxes significant effect on thin capitalization, and (4) Institutional Ownership significant effect on thin capitalization.
FAKTOR YANG MEMPENGARUHI RESPON AUDITOR DALAM MENDETEKSI SALAH SAJI MATERIAL SEBAGAI AKIBAT FRAUDULENT FINANCIAL STATEMENT (STUDI PADA KANTOR AKUNTAN PUBLIK DI SEMARANG) Fakhri Ashrial Yusnar; Marsono Marsono
Diponegoro Journal of Accounting Volume 2, Nomor 1, Tahun 2013
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (512.994 KB)

Abstract

This study aims to obtain empirical evidence of factors that affect fraudulent financial statements using fraud triangle perspective. This study is the development of several previous studies, in context testing independent variables contained in the fraud triangle, such as the pressure, opportunity, attitude, and also culture as an additional variable to indicate the fraud. This study uses primary data obtained directly from respondents. To obtain important information from the respondents, then use of purposive sampling technique. Data obtained by distributing questionnaires to 52 auditors who work in public accounting firm in the city of Semarang, Indonesia. Statistical analysis method used is multiple linear regressions. Hypothesis testing is done with the help of software IBM SPSS Statistics 20. The results of this study indicate that: first, effect of individual pressures as a less incentive from the company will improve respond auditors in detecting fraudulent financial statement. Second, opportunities for cheating high will improve the response of auditors in detecting fraudulent financial statement. Third, highly attitude of the company about fraud will increase the response auditors in detecting the fraudulent financial statement and worse corporate culture will improve the response auditors in detecting fraudulent financial statement.  It can be concluded that the entire hypothesis is accepted.
Analisis Pengaruh Karakteristik Komite Audit Terhadap Financial Distress Melisa Rahmawati; Marsono Marsono
Diponegoro Journal of Accounting Volume 3, Nomor 3, Tahun 2014
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1128.629 KB)

Abstract

The purpose of this research was to examine the impact of audit committee characteristics on financial distress.This research was replicated from the previous research, Rahmat et al., (2009). The difference between this research and the previous is in the sample and control variable. Previous study used listed companies in the Bursa Malaysia, while this research used only listed multinational manufacture companies in the Indonesia Stock Exchange in 2010-2012. In this research, control variable added is liquidity (based on the research of Fadhilah, 2013). The addition of these variable into research because these variable has influence on financial distress. This research is done to prove the influence of these variable on financial distress.. Population that use in this study is an entire company (non-banking) listed in Indonesia Stock Exchange in 2010-2012. Statistical data analysis method used is logistic regression. The hypotesis of this research is divided into five, size of audit committee, independence of audit committee member, frecuency of audit committee, number of fiancial literacy audit committee, and the hypothetical simultaneous effect on financial distress.The result of this research shows that size of audit committee and number of financial literacy audit committee have negatively significant influenced on financial distress. The frequency of audit committee and independence of audit committee member have no significant influence on financial distress. The control variable liquidity has negatively significant influenced on financial distress. The implications of this research indicate that size of audit committee and number of financial literacy audit committee have negatively impact to probability of financial distress. It is important to know the impact of audit committee characteristics on financial distress to minimize financial distress that occurred. 
PENGARUH EARNINGS MANAGEMENT TERHADAP CAUSAL DISCLOSURE Eri Nurjanah; Marsono Marsono
Diponegoro Journal of Accounting Volume 2, Nomor 3, Tahun 2013
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (360.367 KB)

Abstract

Initial Public Offering (IPO) is one reason for the emergence of earnings management is done to attract potential investors. Earnings management is suspected causal disclosure influence as a form of self-serving attributions. This study aimed to examine the effect of earnings management on the causal disclosure of non-financial firms do IPO in 2008-2011 are listed on the Stock Exchange and Bloomberg. This study uses a quantitative approach using secondary data sources, where the observation method used is purposive sampling. This study uses multiple regression analysis with the assumption of Ordinary Least Square (OLS), which consists of two regression models using the control variable Size, Leverage, Audit Quality, Profitability, Sales Growth, Capital Intensity, Current Ratio, Percentage of Public Shares and Industry Dummy. The results of this study indicate that partial earnings management significantly influence causal disclosure assertive. Control variables that influence the assertive causal disclosure Size, Leverage, Audit Quality, and Profitability. While simultaneously earnings management, Size, Leverage, Audit Quality, Profitability, Sales Growth, Capital Intensity, Current Ratio, Percentage of Public Shares and Industry Dummy influence assertive causal disclosure.
FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT DELAY Pebi Putra Tri Prabowo; Marsono Marsono
Diponegoro Journal of Accounting Volume 2, Nomor 1, Tahun 2013
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (118.831 KB)

Abstract

One of the qualitative characteristics in the delivery of the financial statements is relevant, the realization can be seen from reporting timeleness. Timeleness can be seen from the audit delay, that mean the time between the closing date until the date of auditor reporting. This study was a replication of a previous study conducted by Subekti and Wulandari (2004). The difference from the previous study was the addition of several variables and the addition of a three-year study period (2009-2011). This study aimed to analyze the effect of firm size, profitability, solvency, corporate income, the size of the auditor, the auditor's opinion, and the existence of the audit committee during audit delay in manufacturing companies that listing at Indonesia Stock Market. This study focused on manufacturing companies. The data used are secondary data, the financial statements of 72 companies listed on the Indonesia Stock Exchange in the year 2009-2011. To prove the hypothesis using regression test that begins with previous classic assumption test. Simultaneous testing concluded that all independent variables simultaneously affect dependent variable. Partial testing of the outcome find  from seven factors,only  six factors influence the audit delay, these are  company size, profitability, solvency, size of the auditor, the auditor's opinion, and the existence of the audit committee . Then company's income statement has no effect on audit delay. The results of this study can help the public accountant profession in an effort to improve the efficiency and effectiveness of the audit process by controlling the factors that could cause the audit delay
Co-Authors Abdul Qolik Agus Suyetno Aisyah Larasati Akhmad Vaniludin Aminnudin, Aminnudin Anita Nastitisari Anzhari Jahirah Ari Wulandari Arief Eko Setiawan Bili Darnanto Susilo Daud Haluk Devi Febina Christie Dewi Lupitasari Didik Dwi Prasetya Dinda Puspitasari Djoko Kustono Edy, Duwi Leksono Eri Nurjanah Fakhri Ashrial Yusnar Feri Rachman Feriandy Feriandy Fitria Khasanah Glory Augusta E.M. Sianipar Hariyanto Hariyanto Harries Madiistriyatno Hasim Asyari Heru Suryanto I Made Suastika Ilham ari Elbaith Inayati, Syarifah Intan Ayu Anggraheni Iva Novia Magdalena Jaka Kusnanta W Kurnia Kusuma Rachmawati Lisda Hayati Maharani Dian Cempaka Masyaril Huda Mega Putri Yustia Sari Melinda Selfi Erdina Putri Melisa Rahmawati Moh Ali Fikri Moh. Yusuf Muhammad Ridwan Nadia Ayu Kumalasari NAFISAH ITSNA HASNI Nailul Huda Nengsih Yulianingsih Nina Ristianti Novia Suci Nuraini Nurohmat Nurohmat Pebi Putra Tri Prabowo Puji Rahmawati Pujiati, Eko Putri Ardista Nursisda Mawangi Riana Nurmalasari Rudi Gunawan Sally Yustinawati Suryatna Solichin Solichin Sri Devi Pujiati Sri Intan Suhandono Suhandono Sukarni Sukarni Suprayitno Suprayitno Supriatun, Evi Uha Isnaini Widiyanti Widiyanti Yanuhar, Uun YF. Indah Yoto Yoto Yoto Yoto YULI RATNASARI