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JURNAL AKUNTANSI DAN AUDITING

akuditi
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Published by Universitas Diponegoro

ISSN : 14126699 EISSN : 25497650 DOI : -

Core Subject : Economy,

Economics, Econometrics & Finance

The scope of journal is: Financial Accounting, Performance measurement and managerial accounting, Auditing, Taxation, Accounting Information Systems, Accounting for public services, Strategic Management Accounting, Transfer pricing, International Accounting, Intellectual capital, Behavioral accounting, Forensic accounting and audit, Accounting educations.

Arjuna Subject : -

Articles 170 Documents

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PENGARUH PERTIMBANGAN ETIS, PERILAKU MACHIAVELIAN, DAN GENDER DALAM PEMBUATAN KEPUTUSAN ETIS MAHASISWA S1 AKUNTANSI Suliani, Metta; Marsono, Marsono
JURNAL AKUNTANSI DAN AUDITING Volume 7, Nomor 1, Tahun 2010
Publisher : Department of Accounting, Faculty of Economics & Business,Diponegoro University, Indonesia

This research had purposed to test and to know how big the impact of ethical reasoning,Machiavellian behaviour, and the impact of gender to ethical decision making. This research alsopurposed to found if there were any different impact of ethical reasoning, Machiavellian behaviourand gender between the group of accounting students in Satya Wacana Christian University andAtma Jaya Catholic University. This research used Purposive Sampling to choosed the sample.Sample of this research are 93 accounting students in Satya Wacana Cristian University and 97students in Atma Jaya Catholic University that have passed the Auditing I and Auditing II lessons(the name of the lessons depends on the curriculum of the university). Number of the samplewas obtained by the Slovin formula. The result indicated that on both sample, Machiavellianbehaviour had impacted the ethical decision making, whether on first or second condition. Butthe ethical reasoning and gender did not have impact on ethical decision making. This reseachalso indicated that there were no result differences between the group of accounting students inSatya Wacana Christian University and Atma Jaya Catholic University.

PREDIKSI FINANCIAL DISTRESS PADA KOPERASI DI KABUPATEN PEMALANG Sukirno, Sukirno; Haryadi, Haryadi; Budiarti, Laeli
JURNAL AKUNTANSI DAN AUDITING Volume 10, Nomor 2, Tahun 2014
Publisher : Department of Accounting, Faculty of Economics & Business,Diponegoro University, Indonesia

This paper examines the usefulness of financial statements to predict financial distress in thecooperative. The financial distress is a condition before the bankruptcy that can be seen inthe financial statements. Furthermore, the financial statements are being analyzed using ratioanalysis. The ratio analysis Â used as a predictor variable are current ratio, quick ratio, currentassets to total assets ratio, current liabilities to total assets, net profit margin ratio and net SHUto total assets ratio. While the research object is a cooperative financial statements reported on2012. There are 63 cooperatives used as the sample with purposive sampling approach. Thehypothesis is analysed using logistic regression. The results found that three variables can beÂ used to predict financial distress of the cooperative. Those variables are ratio of current assetsÂ to total assets, current liabilities to total assets and net SHU to total assets. This implies theusefulnes of financial ratio to predict financial distress in the cooperative.

PENGARUH STRUKTUR KEPEMILIKAN DAN STRUKTUR MODAL TERHADAP HARGA SAHAM Raharjanti, Rani; Setyowati, Nur
JURNAL AKUNTANSI DAN AUDITING Volume 14, Nomor 2, Tahun 2017
Publisher : Department of Accounting, Faculty of Economics & Business,Diponegoro University, Indonesia

This paper aims to investigate the short and long run behavior of ownership structure, capital structure and Indonesian Stock Price over the period from 2007 to 2016. To capture the long run relationships, we used the panel cointegration by Pedroni (1999, 2000, 2004), while the short run relationship are measured by Vector Error Correction Model (VECM). The main findings are as follows. First, the result of most results of Pedroniâ€™s panel cointegration tests, suggest the null hypothesis of no cointegration is rejected. In consequence, this result suggests that there is a cointegration between stock price, managerial ownership, institutional ownership, public ownership, debt to equity ratio and earnings per share. Second, the results of VECM indicate that in the short run, only managerial ownership that will influence the stock price.

PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN DENGAN PROSENTASE KEPEMILIKAN MANAJEMEN SEBAGAI VARIABEL MODERATING PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI Ramadhani, Laras Surya; Hadiprajitno, Basuki
JURNAL AKUNTANSI DAN AUDITING Volume 8, Nomor 2, Tahun 2012
Publisher : Department of Accounting, Faculty of Economics & Business,Diponegoro University, Indonesia

The aim of this research is to analyze the influence of corporate social responsibility to firm value and theinfluence of percentage of management ownership as the moderating variable in relations betweencorporate social responsibility and firm value. The samples of this research are the manufacturing firmslisted in Indonesian Stock Exchange in 2010 and 2011. The samples are collected using purposivesampling method and result 74 firms fulfilling criterion as this research sample. Data analyzed by classicassumption tests and examination hypothesis by multiple linier regression method. The result of thisresearch show that simultaneously the effect of corporate social responsibility, percentage of managementownership and its interaction was significant, but partially only interaction between Corporate SocialResponsibility and percentage of management ownership have an effect as moderating variable thatstrengthen relationship between corporate social responsibility and firm value.Keywords:corporate social responsibility, management ownership, firm value

PENGARUH ADOPSI IFRS TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Kurniawati, Lintang; Rahmawati, Rahmawati
JURNAL AKUNTANSI DAN AUDITING Volume 11, Nomor 1, Tahun 2014
Publisher : Department of Accounting, Faculty of Economics & Business,Diponegoro University, Indonesia

The study aims to know the influence of IFRS adoption toward earnings management that isassessed by three measure of earnings smoothing. They are diversification of net income (Î”NI),center ratio of net income (Î”CF), and correlation between accrual and cash flows. This Studyalso uses the control variabel to get other different influences such as leverage, growth, andROE. The population in this study is manufactured-based company listed in the Indonesian StockExchangein periode of 2007 and 2013. Sample are obtained by purposive sampling and thereare 226 companies that fit the criteria. Because there are abnormal data in the early testing,researcher does the reduction of data that contains outliers, until get 190 sample that can beused. The analysis uses the classic assumption test, and liniear analysis regression. To analyze,researcher use the SPSS 21 for windows. The findings show that there is influence IFRSadoption toward earnings management. Furthermore, earning management is lower after IFRSadoption. Control variable size influence the behaviour of manager in earnings managementpractically. Variable leverage, growth, and ROE do not influence behaviour manager in earningmanagement practically.

PENGARUH PARTISIPASI ANGGARAN TERHADAP KINERJA MANAJERIAL DENGAN PERSEPSI KEADILAN ANGGARAN DAN KOMITMEN TUJUAN ANGGARAN SEBAGAI VARIABEL INTERVENING (Studi Kasus pada Universitas Diponegoro) Zahro, Hanifatuz; Januarti, Indira
JURNAL AKUNTANSI DAN AUDITING Volume 13, Nomor 2, Tahun 2016
Publisher : Department of Accounting, Faculty of Economics & Business,Diponegoro University, Indonesia

This study aims to examine the influence of budget participation to managerial performance. It also to examine whether perception of distribution budgetary fairness, perception of procedural budgetary fairness and goal commitment mediate the relationship of budget participation and managerial performance.This study used questionnaires and interview to collecting data. From 189 questionnaires were given to managers in Diponegoro University. The questionnaires that complete the answers were 72 questionnaires. Path analysis was utilized to examine the direct and indirect effects of budget participatio to managerial performance. The results of this study showed that budget participation has a direct effect to managerial performance. Budget participation also has a positive effect to perception of distribution budgetary fairness, perception of procedural budgetary fairness and goal commitment. But budget participation didnâ€™t has indirect effect to managerial performance with perception of distribution budgetary fairness, perception of procedural budgetary fairness and goal commitment as intervening variables

PENGARUH KARAKTERISTIK PEMERINTAH DAERAH TERHADAP KEPATUHAN PENGUNGKAPAN WAJIB DALAM LAPORAN KEUANGAN PEMERINTAH DAERAH (Studi Empiris pada Kabupaten/Kota di Indonesia) Suhardjanto, Djoko; Yulianingtyas, Rena Rukmita
JURNAL AKUNTANSI DAN AUDITING Volume 8, Nomor 1, Tahun 2011
Publisher : Department of Accounting, Faculty of Economics & Business,Diponegoro University, Indonesia

The purpose of this study is to examine the influence of local government characteristicstowards mandatory disclosure compliance of financial statement. Local governmentcharacteristics used in this research are size, the number of Satuan Kerja Perangkat Daerah(SKPD), type of local government. This research also used control variable such as the totalnumber of Parliament members and location of local government. This research focuses onthe disclosure compliance of balance sheet stated in SAP. 100 financial statements ofmunicipalities are chosen as samples, but there are only 51 samples that can be used in thisresearch. The results of descriptive statistic show that the average level of mandatorydisclosure compliance in Indonesian municipalities is 30.85%. The maximum level ofmandatory disclosure compliance in Indonesian municipalities is 50.88% (Kabupaten Sinjai),while the minimum level is 14.70% (Kota Sukabumi). The results of regression analysis showthat the number of parliament members as control variable (Î² = 0.090 and p-value of 0.049)are significant predictor for the level of mandatory disclosure compliance towards SAP, whilesize, the number of SKPD, and type of local government as local government characteristicsdoesnâ€™t influence mandatory disclosure compliance of financial statement. The finding isexpected to have some contributions for local governmentâ€™s, especially for policy makers andregulators. The implications of this study are the regents need to encourage the disclosurecompliance with SAP, and apply reward and punishment system regarding mandatorydisclosure.Keywords: mandatory disclosure, governmental accounting standard (SAP), localgovernment characteristics

Model Deteksi Kecurangan Berbasis Fraud Triangle Sukirman, Sukirman; Sari, Maylia Pramono
JURNAL AKUNTANSI DAN AUDITING Volume 9, Nomor 2, Tahun 2013
Publisher : Department of Accounting, Faculty of Economics & Business,Diponegoro University, Indonesia

The case of issuers violation in stock market is one of the most frequent case that should besolved by the stock marketâ€™s Regulator Board. In Indonesia, the authority to do the surveillance instock exchanges is handled by the Capital Market Supervisory Agency and Financial Institution(or called â€˜Bapepam-LKâ€™ in Indonesian). There is a gap between societyâ€™s expectation towardBapepam-LK as the regulator and its performance in solving several companies violation caseswhich demands some alternative solutions. Based on the above description, this study willempirically investigate the development of fraud detection model using fraud triangle based onthe cases of violation committed by public companies in Indonesia. In detail, the problems inthis research are: (1) Is there any difference related to the triggering factors of Fraud Trianglebetween the company that commits fraud and the company that does not; (2) Is there any differencein terms of pressure between the company that commits fraud and the company that does not;(3) Is there any difference in terms of opportunity between the company that commits fraud andthe company that does not; (4) Is there any difference in terms of rationalization between thecompany that commits fraud and the company that does not. This research was carried out to thepublic companies who are registered in Indonesia Stock Exchanges (BEJ). Generally, there aretwo sample group in this research. The first sample group consiststed of the companies who hadcommitted fraud and the second group as comparison consisted of the non-fraud companies. Inthis research there are 98 companies as the research samples which consisted of 23 companieswho had committed fraud and 75 companies who did not commit fraud. The analysis tool usedfor this research was logistic regression because the measurements of dependent variable usedthe categorical that is dummy variable, code (0) was used for the non-fraud companies and code(1) was used to indicate the companies who committed fraud. The research result shows that fromfour hypothesis proposed in this research, only one variable which fits in to the model (variablein equation) because posesses the significance score above 0.05. The interpretation is that thehigher the audit report (rationalization), will make the companyâ€™s probability to commit fraud isalso higher. From the above explanation, it can be concluded that the fourth hypothesis (H4) isaccepted because the audit report (rationalization) is proven to have the ability in forming themodel to predict fraud in a company.

PENGARUH EFEKTIFITAS FUNGSI AUDIT INTERNAL TERHADAP KINERJA PERUSAHAAN BUMN DIMODERASI OLEH PENGARUH POLITIK ( Studi Empiris di Indonesia ) Bimantara, Theobaldus M; Laksito, Herry
JURNAL AKUNTANSI DAN AUDITING Volume 12, Nomor 2, Tahun 2015
Publisher : Department of Accounting, Faculty of Economics & Business,Diponegoro University, Indonesia

This research aims to examine the relationship between internal audit practice and financial performance of BUMN with consideration to contextual effect of political condition as mediating variable between internal audit practice and financial performance of BUMN In Indonesia. The research model analyzed by using Moderated Regression Analysis (MRA). The results showed that no significant correlation in the effectiveness of the internal audit function on the financial performance BUMN in Indonesia. And then, there is no moderating effect of political context on the effectiveness of the internal audit function influence on the financial performance BUMN in Indonesia. However, the findings of this study used data that might be too little consequence the number of BUMN that is not enough. No evidence of the moderating effects in this study define that political context is not a moderating variable.

PENGARUH KONSERVATISME AKUNTANSI DAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) TERHADAP MANAJEMEN LABA (Studi Empiris Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Periode 2015-2017) Warislan, Putri; Putra, Wirmi Eka; Tiswiyanti, Wiwik
JURNAL AKUNTANSI DAN AUDITING Volume 15, Nomor 2, Tahun 2018
Publisher : Department of Accounting, Faculty of Economics & Business,Diponegoro University, Indonesia

This research was aimed to know the influence of conservatism accounting and corporate socialresponsibility (CSR) disclosure on earnings management. Variable of conservatism accountingwas proxied by accrual. Variable of corporate social responsibility (CSR) disclosure was proxiedby corporate social responsibility index (CSRI) which refers to guidelines corporate socialresponsibility index (CSRI) version GRI-G4 and GRI Standard. Sample used in this research wasmining companies listed in IDX (Indonesian Stock Exchange) from 2015 â€“ 2017. Samplingtechnique used in this research was purposive sampling. Samples collected in this research were31 companies, a total of 93 data. Data analysis used in this research was descriptive statistics anddata panel regression analysis. Software used to run data was evies 7. The results of this researchshowd as follow. Simultaneously, conservatism accounting and coporate social responsibility(CSR) disclosure had influence on earnings management. Partially, conservatism accounting hadinfluence on earnings management, while corporate social responsibility (CSR) disclosure had noinfluence on earnings management.

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