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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 174 Documents

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Analisis Reaksi Pasar dan Risiko Investasi antara Perusahaan Perata Laba dan Buka Perata Laba Noviant, Brahm Ardhi; Marsono, Marsono
JURNAL AKUNTANSI DAN AUDITING Volume 9, Nomor 2, Tahun 2013
Publisher : Department of Accounting, Faculty of Economics & Business,Diponegoro University, Indonesia

The research aims to: 1) Analyzing is there any difference of market reaction between incomesmoothers and non income smoothers companies. 2) Analyzing is there any difference of investmentrisk between the income smoothers and non income smoothers companies. The research was doneto manufactures companies listed in BEI. Among 149 manufactures companies listed in BEI, 48companies were taken to become sample. Using Eckel Index, the sample were divided into twotype, 9 income smoothers and 39 non income smoothers. Documentation technique was used togather data. Independent sample t-test was used to analyzed data if it has normal distribution inKolmogorov-Smirnov test. The result show that there was no difference of the market reactionbetween income smoothers and non income smoothers companies, and there was no differenceof investment risk between income smoothers and non income smoothers companies. Itâ€™s becausethe result of independent sample t-test show the probability of amount market reaction andinvestment risk were not significant in 5%.

NIAT UNTUK MENGAMBIL CHARTERED ACCOUNTANT DENGAN THEORY OF PLANNED BEHAVIOR Wardani, Guhti Ayu Sri; Januarti, Indira
JURNAL AKUNTANSI DAN AUDITING Volume 12, Nomor 2, Tahun 2015
Publisher : Department of Accounting, Faculty of Economics & Business,Diponegoro University, Indonesia

This study aims to analyze and provide empirical evidence about the influence of perceptions and attitudes, subjective norms, and perceived behavioral control on the intention of students to take a chartered accountant. The sample in this study is undergraduateâ€™s students in Faculty of Economics Department of Accounting 2015 and PPAkâ€™s students class of 2014 and 2015 at Diponegoro University were 107 respondents. The method of collecting data is a survey method by distributing questionnaire to respondents either directly or electronically. The data was analyzed using logistics regression analysis. The results showed subjective norm has a significant influence on the intention of student to take a Chartered Accountant. While factors perceptions and attitudes and perceived behavioral control have no a significant influence on the intention of students to take Charetered Accountant.

PENGARUH ROLE AMBIGUITY DAN ROLE CONFLICT TERHADAP KOMITMEN INDEPENDENSI AUDITOR INTERNAL Prasetyo, Angga; Marsono, Marsono
JURNAL AKUNTANSI DAN AUDITING Volume 7, Nomor 2, Tahun 2011
Publisher : Department of Accounting, Faculty of Economics & Business,Diponegoro University, Indonesia

This study aims to determine the influence of role conflict (role conflict) against the commitmentof internal auditorsâ€™ independence, and know the effect of role ambiguity (role ambiguity) ofthe Internal Auditor independence commitment. Data was collected through primary method byusing a questionnaire. Then performed the data analysis that includes classical assumption test,F test, t test, and analysis of coefficient of determination (R2). To analyze using SPSS softwareversion 16. Based on research result shows that role conflict has a significant negative effect oncommitment to the independence of internal auditors, and role ambiguity (role ambiguity) has asignificant negative effect on commitment to the independence of internal auditors. While basedon simultaneous test (F test), role conflict (role conflict) and role ambiguity (role ambiguity) havean influence on the commitment of internal auditor independence.

PENGARUH PEMAHAMAN WAJIB PAJAK ORANG PRIBADI TERHADAP PENERAPAN SELF ASSESSMENT SYSTEM PADA KPP PRATAMA GORONTALO Po'oe, Bambang Supriyanto; Amaliah, Tri Handayani; Tuli, Hartati
JURNAL AKUNTANSI DAN AUDITING Volume 12, Nomor 1, Tahun 2015
Publisher : Department of Accounting, Faculty of Economics & Business,Diponegoro University, Indonesia

Â Â This research aims to determine the influence of an individual taxpayer understanding of the Self Assessment System implementation on STO Gorontalo. The data in this study were taken from primary data through questionnaires. The number of samples used as subjects in this study were 100 individual taxpayer and using Convenience Sampling techniques. This study uses regression analysis simple.Â The results showed that the understanding of the individual taxpayer has a significant effect on the implementation of Self Assessment System. The determination coefficient show that 19.8% understanding of individual taxpayers influence the application of the Self Assessment System and the remaining 80.2% is influenced by other variables outside this study.

FAKTOR-FAKTOR YANG MEMENGARUHI PENERIMAAN DAN PENGGUNAAN SISTEM INFORMASI PENGELOLAAN KEUANGAN DAERAH (SIPKD) DALAM PERSPEKTIF THE UNIFIED THEORY OF ACCEPTANCE AND USE OF TECHNOLOGY 2 (UTAUT 2) DI KABUPATEN SEMARANG Sutanto, Sutanto; Ghozali, Imam; Handayani, Rr. Sri
JURNAL AKUNTANSI DAN AUDITING Volume 15, Nomor 1, Tahun 2018
Publisher : Department of Accounting, Faculty of Economics & Business,Diponegoro University, Indonesia

This study aims to analysis and obtain empirical evidence of factors that affected the end userâ€™sacceptance of SIPKD in Semarang Regency by using UTAUT 2 model. Sistem InformasiPengelolaan Keuangan Daerah (SIPKD) is an integrated application as a tool of localgovernment to improve the effectiveness of the implementation of regional financial managementregulations. This application is based on efficiency, economical, effective, transparent,accountable, and auditable principles. The independent variables in this study consisted ofperformance expectancy, effort expectancy, social influence, facilitating conditions, hedonicmotivation, and habit. The dependent variable consists of behavioral intention and use behavior.The relationship between independent variables to dependent variable was moderated by age,gender, and experience.Population variable in this research is SIPKD user or operator in 46local area of Government of Semarang Regency that is 331 user of SIPKD. The technique ofdetermining the sample using proportionate stratified random sampling method so that thesample in this study as many as 207 users of SIPKD. The data used were primary data collectedusing questionnaire survey method. The hypothesis of the research was tested by using PartialLeast Squares Structural Equation Modeling (PLS-SEM) analysis with SmartPLS applicationv.3.2.7. The results showed that hedonic motivation and habit influence the behavioral intentionto use SIPKD, the higher the level of pleasure and habits of using SIPKD then the intention touse SIPKD will be stronger. Facilitating conditions, habit and behavioral intention have an effecton Use behavior. The better the conditions that facilitate, the higher the use of SIPKD, and theintention to use the stronger the higher the SIPKD usage behavior often. The results of the test ofage, gender, and experience variables showed no moderate effects on behavioral intention anduse behavior.

PENGARUH TINDAKAN SUPERVISI, BUDAYA ORGANISASI, KEPRIBADIAN, DAN PELATIHAN TERHADAP KELENGKAPAN LAPORAN KEUANGAN Studi pada Kabupaten Karanganyar Anwar, Desiandi Sayful; Amalia, Dewi
JURNAL AKUNTANSI DAN AUDITING Volume 7, Nomor 1, Tahun 2010
Publisher : Department of Accounting, Faculty of Economics & Business,Diponegoro University, Indonesia

This study empirically examined the influence of the supervising, culture, personality, and training on the completeness of financial statements of the local governments. To collect the data, a research instrument was prepared to participant. Using survey information collected from 50 accountant who prepare the financial statement on Kabupaten Karanganyar Central Java Province, this study uses full regression method. The results of the test show that the supervising and training provide influence on the completeness of financial statements on Kabupaten Karanganyar. The results indicated that the supervising from the higher managers increase the financial statements completeness. And in the same way, training for the accountant increase the completeness of financial statements too.However, the researcher failed to find the influence of the culture and personality on the completeness of financial statements of the local governments.

PERAN CORPORATE GOVERNANCE DALAM PENGUNGKAPAN SOSIAL DAN LINGKUNGAN: STUDI EMPIRIS BADAN USAHA MILIK NEGARA Suhardjanto, Djoko; Utama, Wahyu B.; Supriyono, Supriyono
JURNAL AKUNTANSI DAN AUDITING Volume 10, Nomor 1, Tahun 2013
Publisher : Department of Accounting, Faculty of Economics & Business,Diponegoro University, Indonesia

The purposes of this study are to examine the effect of corporate governance to social and environmental disclosure of Indonesian State-Owned Enterprises (SOEs) and to examine thedegree of social and environmental disclosure between listed public entities and non-listedpublic entities. Corporate governance are identified as the the proportion of independent commissioners, the number of board meetings, experience of president commissioner and theproportion of independent audit committee members. This study also uses profitability as control variable. The level of social and environmental disclosure is measured based on identifiedÂ items of Sustainability Reporting Guidelines from Global Reporting Initiative (2006). UnderÂ purposive sampling, secondary data of 56 annual reports year 2007-2009 of SOEs in Indonesia.The average level of social and environmental disclosure is at 42,11% and there is significant gap of the level of social and environmental disclosure between listed public entities and non listed public entities.In accordance to the purpose of the study,there sult of multiple regressionshows that corporate governance affects the level of social and environmental disclosure throughthevariable proportion of independent commissioners. Other variables, the number of board meetings, the proportion of independent audit committee members and the experience of president commissioner are not good predictors for level of social and environmental disclosure.

FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP KEBIJAKAN HUTANG PERUSAHAAN (Studi Empiris pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia Tahun 2012-2014) Ifada, Luluk Muhimatul; Yunandriatna, Yunandriatna
JURNAL AKUNTANSI DAN AUDITING Volume 14, Nomor 1, Tahun 2017
Publisher : Department of Accounting, Faculty of Economics & Business,Diponegoro University, Indonesia

Debt policy is one of the most important decisions for the company. It is thus important to figure out the determinants of debt policy. The main purpose of this study is to examine the effect of the size, free cash flow, managerial ownership, dividend policy on debt policy of Indonesian manufacturing public listed firms. Data collected from 195 companies from 2012 to 2014 were analyzed using multiple regression. Current study found that free cash flow and managerial ownership have negative effect on the debt policy. Furthermore, the study also found that dividend policy and company size positively affects the debt policy.

PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP LAMANYA WAKTU PENYELESAIAN AUDIT (AUDIT DELAY) PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Puspitasari, Elen; Sari, Anggraeni Nurmala
JURNAL AKUNTANSI DAN AUDITING Volume 9, Nomor 1, Tahun 2012
Publisher : Department of Accounting, Faculty of Economics & Business,Diponegoro University, Indonesia

Audit delay or the completion of the audit period may affect the timeliness of the informationpublished and can affect the level of uncertainty that decision based on published information.Characteristic of the company is one of the factors that affect audit delay. This research aimed toexamine the influence of the characteristics of the company, which consists of company size,solvency, profit or loss company on audit delay in the manufacturing companies listed on theIndonesia Stock Exchange (IDX) by adding one variable that is thought to have an influence onaudit delay, i.e. the size of Public Accounting Firms. The entire manufacturing companies listed onthe IDX in 2007 to 2010 are population in this study. Purposive sampling technique is used toobtain the sample size by 69 manufacturing companies with the acquisition of observational data asmuch as 276. Multiple regression analysis is used to test hypotheses to explain the relationshipbetween the variables in this research. The results of the partial examination showed that allindependent variables are characteristics of the company consists of company size, solvency, profitor loss of the company, and the size of the Public Accounting Firms has a significant influence onaudit delay.Keywords:audit delay, characteristic of the company, company size, solvency, profit or loss, size of thepublic accounting firms

ANALISIS FAKTOR-FAKTOR PENENTU KUALITAS AUDIT DENGAN MORAL JUDGMENT SEBAGAI PEMODERASI (STUDI PADA BPK RI PERWAKILAN PROVINSI MALUKU UTARA) Mahdi, Suriana AR.
JURNAL AKUNTANSI DAN AUDITING Volume 11, Nomor 1, Tahun 2014
Publisher : Department of Accounting, Faculty of Economics & Business,Diponegoro University, Indonesia

This study generally aims to analyze determinants audit quality with moral judgment as themoderating and has a specific purpose to know; influence of competence on perceived audit quality,the influence of independence on perceived audit quality, the influence of due professional care onperceived audit quality, the influence of leadership style on perceived audit quality, the influenceof organizational culture on perceived audit quality, the influence of moral judgment on perceivedaudit quality and partially, competence, independence, due professional care, leadership style andorganizational culture influence of perceived audit quality with moral judgment as a moderatingvariable. This study is an empirical study using saturation sampling technique. Data obtained bydistributing questionnaires to 44 auditors BPK RI representatives of North Maluku province, withresponse rate as much 86.4%. Data analysis was performed using regression analysis or test theassumption of Ordinary Least Square (OLS) with a regression test to test the absolute differencevalue on variable moderation. These results indicate that: Auditor competence may increase theperceived audit quality, auditor independence may increases perceived audit quality, auditor dueprofessional may attitude may increases perceived audit quality, leadership style may increasesperceived audit quality, organizational culture had no effect on perceived auditor quality andmoral judgment does not strengthen or weakens perceived audit quality, but a moral judgment onan individual basis may increases perceived audit quality.

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