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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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STRUKTUR KEPEMILIKAN, MEKANISME TATA KELOLA PERUSAHAAN, DAN BIAYA KEAGENAN DI INDONESIA (Studi Empirik pada Perusahaan di Bursa Efek Indonesia) Hadiprajitno, Paulus Basuki
JURNAL AKUNTANSI DAN AUDITING Volume 9, Nomor 2, Tahun 2013
Publisher : Department of Accounting, Faculty of Economics & Business,Diponegoro University, Indonesia

This study is to examine the effect of corporate governance (the ownersâ€™s character and thegovernance mechanism) on agency cost. This research shows that family ownership, financialinstitution ownership, government ownership, and foreign ownership have negative effects onagency cost that is proxied as managerial operation cost and or as assets turnover, compared topublic ownership. Furthermore, ownership concentration of at least 5 percent each is not provento effect the agency cost. Results of other examination show that the proportion of independentboard and the number of board meetings have negative effects to the agency cost that is proxiedas assets turnover. However, these two variables and the number of audit committee meetinghave the opposite effect to the agency cost when it is proxied as managerial operation cost.Theseinconsistencies are caused by the ineffective implementation of corporate governance mechanismin Indonesia even after 10 years of implementation.

PENGARUH PENGUNGKAPAN SUKARELA PADA TANGGUNG JAWAB MANAJEMEN ATAS LAPORAN KEUANGAN PERUSAHAAN TERHADAP MANAJEMEN LABA (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2014) Bani, Rasis Ahmad; Haryanto, Haryanto
JURNAL AKUNTANSI DAN AUDITING Volume 12, Nomor 1, Tahun 2015
Publisher : Department of Accounting, Faculty of Economics & Business,Diponegoro University, Indonesia

This Study aims to eximine how the effect of voluntary disclosure of management's responsibility for the financial reports for earning management. This study analyzed the effect voluntary disclosure of MRF for accrual earning management and real earning management as measured by discretionary accruals, cash flow from operation, discretionary expenses, and production cost.The population of this research are consist of companies are listed on Indonesian Stock Exchange in the year 2014. The samples in this study were selected using purposive sampling, consisting of 127 manufacturing firms in the year 2014. This study used multiple regression analysis model to examine the effect of voluntary disclosure of management's responsibility for the financial reports for accruals earning management and real earning managements.The result of this study indicate that firms with MRF has no effect with accruals earning management and real earning management. The findings from this study show firms with MRF manipulate their earnings use cash flow from operations (sales manipulation).

ANALISIS PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP CORPORATE RISK DISCLOSURE (CRD) (Studi Empiris pada Perusahaan-Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia) Pramardhikasari, Ellensia; Januarti, Indira
JURNAL AKUNTANSI DAN AUDITING Volume 15, Nomor 2, Tahun 2018
Publisher : Department of Accounting, Faculty of Economics & Business,Diponegoro University, Indonesia

The purpose of this research is to provide empirical evidence about the factors which areinfluence corporate risk disclosure (CRD) in annual report of corporates mining. Corporatecharacteristics used in this research are firm size and leverage companies. Risk disclosure wasmeasured by content analysis-sentence approach. The research data were collected from 160of financial statements and annual reports of corporates mining that listed in Indonesian StockExchanges (IDX) for 2011 until 2015. Theory agency be used in this research to explains therelationship between variables. The analysis method of this research is using multipleregression analysis. The result of this research find that corporate characteristics, firm size,have significant positive effect on corporate risk disclosure (CRD) and leverage companiesdidnâ€™t have significant effect on it.

Pengaruh Perubahan Book to Market Value, Nilai Tukar, dan Ukuran Perusahaan terhadap Perubahan Return Saham Yuyetta, Etna Nur Afri
JURNAL AKUNTANSI DAN AUDITING Volume 7, Nomor 1, Tahun 2010
Publisher : Department of Accounting, Faculty of Economics & Business,Diponegoro University, Indonesia

Capital market theory is concerned with the equilibrium relationship between risk and expectedreturn on risky assets (Drew, et al (2003). This study aims to investigate the effects of bookto-market value, exchange rate and firmâ€™s size changes on the stock returns. The use of Engle-Grangerâ€™s Error Correction Model completed with Cointegration Test, allow this study to testthe short term as well as the long term relationship between variables. The evidence show thatbook-to-market value and exchange rate changes do predict the stock return changes, but not forthe firmâ€™s size. The interpretations and the implications are discussed.

THE PERCEPTION OF ADOPTING AN INFORMATION TECHNOLOGY INNOVATION ON RURAL BANKS OWNED BY THE LOCAL GOVERNMENT Puspitasari, Elen; Srimindarti, Ceacilia
JURNAL AKUNTANSI DAN AUDITING Volume 10, Nomor 2, Tahun 2014
Publisher : Department of Accounting, Faculty of Economics & Business,Diponegoro University, Indonesia

The performance of rural banks owned by the local government showed progress veryproud. Therefore, policies and strategies for the future development of rural banks directedin accordance with the fundamental characteristics of rural banks, which is rural banks ascommunity banks are healthy, strong, productive and spread throughout Indonesia and focusedin the provision of financial services the small, micro and medium enterprises (SMEâ€™s) andlocal communities, especially in rural areas.The purpose of this study was to find out whichvariables are to be determinant to measure the userâ€™s perceptions of adopting an informationtechnology (IT) innovation on the rural banks owned by local government. Respondents in thisÂ study were employees as userâ€™s adoption of IT on rural banks. Data obtained from respondentsâ€™Â answers to the questionnaire. The factors that influence adopting an information technologyinnovation, which is voluntariness, relative advantage, compatibility, image, ease of use, resultdemonstrability, visibility, trial ability, and facilitating conditions to be determined by principlecomponent analysis under Factor Analysis Techniques.The adoption of information technologiesby individuals and organizations has been an area of substantial research to extend informationsystem. One of the important strategies that need to be done by the rural banks in order toincrease competitiveness and outreach is empowering of supporting infrastructure industriesowned by rural banks effectively, especially in information technology.

DAPATKAH TEORI FRAUD TRIANGLE MENJELASKAN KECURANGAN DALAM LAPORAN KEUANGAN? Ratmono, Dwi; Diany, Yuvita Avrie; Purwanto, Agus
JURNAL AKUNTANSI DAN AUDITING Volume 14, Nomor 2, Tahun 2017
Publisher : Department of Accounting, Faculty of Economics & Business,Diponegoro University, Indonesia

The objective of this study is to test the ability of fraud triangle theory to explain financial statement fraud phenomena. To achieve the objective, this research examines factors which affect financial statement fraud. Based on fraud triangle theory, there are three variables hypothesized affect fraud which are pressure, opportunity and rationalization. This study uses data of 27 companies which did financial statement fraud and 27 other companies as pair matched sample. Data collected from annual report published by website Indonesian Stock Exchange (IDX). Data then analyzed using logistic regression analysis. The result of this study shows significant positive relation between pressure and opportunity with financial statement fraud. Rationalization is not supported as determinant of financial statement fraud. This study provides partial support for fraud triangle theory in explaining financial statement fraud phenomena.

PENGUKURAN TINGKAT KEMATANGAN PENYELARASAN STRATEGI TEKNOLOGI INFORMASI TERHADAP STRATEGI BISNIS ANALISIS MENGGUNAKAN FRAMEWORK COBIT 4.1 (Studi Kasus PT. BRI, Tbk) Adityawarman, Adityawarman
JURNAL AKUNTANSI DAN AUDITING Volume 8, Nomor 2, Tahun 2012
Publisher : Department of Accounting, Faculty of Economics & Business,Diponegoro University, Indonesia

Strategic alignment between Information Technology (IT) and business has become CIOs andCEOs primary concern nowadays. This shows that strategic alignment is needed to achievebusiness goals. Every function in organization have their own strategies in achieving there goal,these strategies should fit each other and aligned. The same thing should happen in the strategiesof IT in organization, IT strategy should in harmony with business strategy. One of the mainissues for the next step is how to asses the maturity level of strategic alignment. By knowing thestrategic alignment level, organization should be able to identify its current position, and decidewhat practices shoud perform in order to achieve continuous improvement. The assessment ofstrategic alignment maturity level as a tool for assessing alignment level of IT strategy withbusiness strategy. This research assesses maturity alignment level of IT strategy with businessstrategy at PT. Bank BRI, Tbk, using IT Strategic Plan 2003â€“2008 as a framework and usingCOBIT 4.1 maturity model for assessment. Result of this research shows that level of maturityalignment of IT strategy with business strategy approaching defined level at 2.90 score. The resultshows that procedures have been standardized and documented, and communicated throughtraining. It is mandated that these processes should be followed. However, it is unlikely thatdeviations will be detected. The procedures themselves are not sophisticated but are theformalization of existing practices.Keywords:business, IT strategic alignment, COBIT 4.1 maturity model, IT balance scorecard, strategicalignment measurement, maturity measurement.

INDEPENDENT COMMISSIONER, INSTITUTIONAL OWNERSHIP AND FINANCIAL DISTRESS BANKS IN INDONESIA Isnalita, Isnalita; Utama, Anak Agung Gde Satia
JURNAL AKUNTANSI DAN AUDITING Volume 10, Nomor 1, Tahun 2013
Publisher : Department of Accounting, Faculty of Economics & Business,Diponegoro University, Indonesia

This research aim to determine the effect of independent commissioner and institutional ownershipto financial distress banks in Indonesia. The existence of the banking crisis occurred in 1997/1998resulted the collapse of public confidence in banking industry. In 2008, the scale, pattern, anda different scope, we face the reality that seems similar to the condition of the banks in the endof 1997. Financial distress experienced is not only caused by external factors stemming fromthe bank but also can be caused by internal factors. On the other hand, the financial distress inthe banking sector can be caused by governance are not good in running the bankâ€™s operations.This study used a quantitative approach. The unit of analysis is the banks in Indonesia with dataobtained from directory of Bank Indonesia in 2008-2009. The research sampling techniques useÂ saturated sampling or census. Research design use multiple logistic regression with the crossÂ section. The result from this study indicated that independent commissioners and institutionalownership cannot prevent the financial distress in 2008 and 2009.

ANALISIS PENGARUH RASIO KEUANGAN TERHADAP PERUBAHAN LABA Ifada, Luluk Muhimatul; Puspitasari, Tiara
JURNAL AKUNTANSI DAN AUDITING Volume 13, Nomor 1, Tahun 2016
Publisher : Department of Accounting, Faculty of Economics & Business,Diponegoro University, Indonesia

This study aims to examine and analyze the influence of Current Ratio (CR), Debt to Assets Ratio (DAR), Debt to Equity Ratio (DER), Total Assets Turnover (TATO), Gross Profit Margin (GPM), and Net Profit Margin (NPM) to changes in earnings in manufacturing companies listed in Indonesia Stock Exchange 2011-2013. A sample of 55 companies were obtained using purposive sampling method with the following criteria: (1) companies listed on the Stock Exchange consistently during 2011-2013; (2) manufacturing company serving the financial statements have been audited; (3) manufacturing company publishes financial statements ended on December 31 for the fiscal year 2011-2013; (4) manufacturing company in rupiah; (5) and manufacturing company that produces positive earnings. Data analysis method used is multiple linear regression method. The result shows that the variables CR, DAR, TATO, GPM and NPM significantly influence changes in earnings

CORPORATE GOVERNANCE, UKURAN PERUSAHAAN, DAN LEVERAGE TERHADAP MANAJEMEN LABA PERUSAHAAN MANUFAKTUR INDONESIA Jao, Robert; Pagalung, Gagaring
JURNAL AKUNTANSI DAN AUDITING Volume 8, Nomor 1, Tahun 2011
Publisher : Department of Accounting, Faculty of Economics & Business,Diponegoro University, Indonesia

The aims of the research are to find out (1) influence of corporate governance which is arecategorized into managerial ownership, institutional ownership, board size, boardcomposition of independent commissioners, and audit committees on earnings management,(2) influence of firm size on earnings management, (3) influence of leverage on earningsmanagement. This study drew 28 samples from manufacturing companies listed in IndonesiaStock Exchange with a purposive sampling technique. The research data was collected fromannual reports within a period 2006 to 2009 of the Capital Market Reference Centre ofIndonesian Stock Exchange. The method of analysis was multiple linear regressions. Theresults of the study indicated that (1) corporate governance with managerial ownership,board composition of independent commissioners, and audit committee had significantnegative influence on earnings management, while institutional ownership and board size hadsignificant positive influence on earnings management, (2) firm size had significant negativeinfluence on earnings management, (3) leverage had not significant influence on earningsmanagement.Keywords:corporate governance, firm size, leverage, earnings management, annual report

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