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All Journal JURNAL AKUNTANSI DAN AUDITING Diponegoro Journal of Accounting Jurnal Dinamika Akuntansi EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Economic Education Analysis Journal Jurnal Akuntansi STIE Muhammadiyah Palopo Owner : Riset dan Jurnal Akuntansi Akurasi : Jurnal Studi Akuntansi dan Keuangan
Andri Prastiwi
Jurusan Pendidikan Ekonomi, Fakultas Ekonomi, Universitas Diponegoro, Indonesia Kampus Tembalang, Semarang, Jawa Tengah, Indonesia 50239
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Other

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Journal : Diponegoro Journal of Accounting

 1 
ANALISIS PENGARUH LOVE OF MONEY TERHADAP PERSEPSI ETIS MAHASISWA AKUNTANSI Pradanti, Noviani Rindar; Prastiwi, Andri
Diponegoro Journal of Accounting Volume 3, Nomor 3, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

This research is the development of previous study conducted by Elias (2010) by adding two dependent variable which art social economic status and ethnic background. This study aims to analize correlation between gender, education level, social economic status, and ethnic background to the accounting students ethical perception thought love of money as intervening variable.The sample in this study were taken by using the data collection method called convinience sampling. The sample of this research are undergraduated accounting students, PPA and master of accounting students of University of Diponegoro. The number of sample that used were 60 respondens. The data obtained were analyzed by using PLS analysis technique (Partial Least Square) through PLS software.The result showed of the research shows that gender influences accounting students ethical perception but not has to effect with love of money. While education level, social economic status, ethnic background variable has no effect towards love of money. Love of money as intervening variable influences accounting students ethical perception.
ANALISIS PENGARUH CORPORATE GOVERNANCE TERHADAP PRAKTIK MANAJEMEN LABA (Studi pada Perusahaan Manufaktur di Indonesia) Rafdan Anggana, Gea; Prastiwi, Andri
Diponegoro Journal of Accounting Volume 2, Nomor 3, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this research is to analyze the impact of corporate governance mechanism towards earning management. The independent variables in this research, which represent the corporate governance mechanism are independent commissionaire, audit committee, external auditor quality and also managerial ownersip with control variables including leverage and company size. Earning management, as the dependent variable, in this research is measured by discretionary accrual as the proxy of earning management. Data used in this research is annual report and audited financial report from each company, published through website www.idx.co.id   The sample used in this research are manufacturing companies listed in Indonesian Stock Exchange during 2008 up to 2011. The data collection method used in this research is purposive sampling, resulted 140 obseravtions during four years from 35 companies.   This research conclude that independent commissionaire, external auditor quality and managerial ownership have the significant and negative impact towards earning management. On the other contrary, audit committee doesn’t significantly influence earning management. Generally, from this research, good corporate governance mechanisms significantly affect the earning management.
PENGARUH PENGUNGKAPAN INTELLECTUAL CAPITAL TERHADAP COST OF EQUITY CAPITAL Studi Empiris pada Perusahaan yang Terdaftar di Indeks LQ45 Bursa Efek Indonesia Tahun 2012 Wulandari Wulandari; Andri Prastiwi
Diponegoro Journal of Accounting Volume 3, Nomor 4, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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The purpose of this study is to analyze empirically the impact of Intellectual Capital (and its three aspects : Human Capital, Structural Capital & Relational Capital) disclosure and Cost of Equity Capital (COEC). This study used Intellectual Capital disclosure as independent variable and Cost of Equity Capital as dependent variable. This study also used firms size, beta, leverage, market value to book value ratio, and industry type as control variables.             The sample used in this study was the secondary data from Bursa Efek Indonesia (BEI/Indonesia Exchange Stock), i.e. the annual report of companies that listed in Indeks LQ45 BEI in 2012. The sample was taken using the method of purposive sampling, and those meeting the selection criteria were also taken. The sample used was contain of 44 firms.            The statistics method used was multiplied analysis linear regression, with hypotheses testing of statistic t and F tests. The result show: (1) agregatly, Intellectual Capital disclosure has a negative significant impact on Cost of Equity Capital (COEC).  (2) Human Capital disclosure has a negative significant impact on Cost of Equity Capital (COEC). (3) Structural Capital disclosure has a negative significant impact on Cost of Equity Capital (COEC). (4) Relational Capital disclosure has no significant impact on Cost of Equity Capital (COEC).
ANALISIS FAKTOR YANG MEMPENGARUHI LUAS PENGUNGKAPAN SOSIAL DAN LINGKUNGAN MELALUI WEBSITE PERUSAHAAN Nuzul Noor Ramadhan; Andri Prastiwi
Diponegoro Journal of Accounting Volume 3, Nomor 4, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this research is to analyze factors namely corporate type, profitability, foreign ownership, firm size, and corporate age that influence the extent of corporate social and environmental disclosure through corporate website. This research was made to continue previous research which focused only on the extent of corporate social dan environmental disclosure.            The statistic method that used to test the hypothesis in this research is multiple regression analysis. The population in this research is whole firm that listed on Indonesian Stock Exchange in 2011 until 2012. Sampling method used was random sampling. The final amount of sample are 60 firm.            Result of multiple regression analysis shows that corporate type, firm size, and corporate age have significant positive effect on the extent of corporate social and environmental disclosure through corporate website. Meanwhile, the other two variable that is profitability and foreign ownership have no significant effect on the extent of corporate social and environmental disclosure through corporate website.
PENGARUH PENGUNGKAPAN SUSTAINABILITY REPORT TERHADAP KINERJA DAN NILAI PERUSAHAAN Bima Putranto Sejati; Andri Prastiwi
Diponegoro Journal of Accounting Volume 4, Nomor 1, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

Environmental damage becomes seriously problem in this decade and the most damagerrefers to companies. One of their responsibility is publish their Sustainability Report. Sustainability Report helps companies to show their responsibility about the Economy, Social and Environment aspects. Sustainability Report Disclosure follows the guidelines from Global Reporting Initiative (GRI), G3 and G3.1, both consist of three main aspects which are Economic performance, Environment performance and Social performance. In this research, the data  population taken from  companies that publishes Sustainability Report and listed into Indonesia Stock Exchange starts from 2006 – 2013. The result of this research  shows  that  Sustainability  Report  Disclosure  does  not  have  any  significant relation  on  firm  performance  and  firm  value.  Then,  the  disclosure  of  Economy Performance, Environment Performance and Social Performance of Sustainability Report also does not have significant relation on firm performance and firm value
PENGARUH CORPORATE GOVERNANCE TERHADAP KUALITAS LABA PADA PERUSAHAAN MANUFAKTUR PERIODE SEBELUM DAN SELAMA COVID-19 Syuza, Muhamad Raja; Prastiwi, Andri
Diponegoro Journal of Accounting Volume 13, Nomor 2, Tahun 2024
Publisher : Diponegoro Journal of Accounting

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Abstract

This research was conducted to analyze the influence of corporate governance on the profit quality of manufacturing companies. The independent variables of this research are managerial ownership, independent board of commisioners, and audit committee. The dependent variable of this research is the quality of company profits. The population in this research is all manufacturing companies listed on the Indonesia Stock Exchange in 2018 – 2021. This research uses purposive sampling by taking samples based on certain criteria. With the existing criteria, a suitable sample of 193 was used. This research was conducted using mutiple linear regression analysis methods. The result of this research found that managerial ownership before and during the covid – 19 pandemic had no effect on earnings quality. The independent board of commisioners before the covid -19 pandemic had an effect on earnings quality. Whereas during the covid – 19 pandemic it had no effect on earnings quality. The audit committee before and during the covid – 19 pandemic affected earning quality.
Co-Authors Azizah, Asma’ul Bima Putranto Sejati Eko Nofianto, Eko Frenawidayuarti Wilsya Gea Rafdan Anggana Monica Rahardian Ary Helmina Nanik Sri Utaminingsih Noviani Rindar Pradanti Nuzul Noor Ramadhan Pramono, Maylia Puji Harto Retno Indah Hernawati Sari Lestari Siti Mutmainah Syuza, Muhamad Raja Tyas, Carolina Dewi Ning Wulandari Wulandari