Garuda - Garba Rujukan Digital

Article Per Year (5 Year)

All

JURNAL AKUNTANSI DAN AUDITING

akuditi
Website

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

5 6 7 8 9

STATE-OWNED RURAL BANK PERFORMANCE: DO GOVERNMENT OWNERSHIP AND CORPORATE GOVERNANCE UNIQUENESS MATTER? Noerdin, Azilsyah
JURNAL AKUNTANSI DAN AUDITING Volume 13, Nomor 2, Tahun 2016
Publisher : Department of Accounting, Faculty of Economics & Business,Diponegoro University, Indonesia

It has been widely recognized that ownership structure has an impact on firm performance. This paper examines whether rural banks owned by government have poorer performance than those owned by private parties with the emphasis on corporate governance uniqueness of state-owned rural banks. 42 rural banks in Indonesia has been selected as the sample. MANOVA test is used to investigate the difference performance between the two types of the rural banks. The results show that state-owned rural banks perform poorer than their privately-owned counterparts. It is indicated by lower ROA ratio and higher OEOI and NPL ratios. The important implication of this finding suggets that government ownership impede boards of rural banks to implement good corporate governance practices in order to improve their banks performance.

ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PRAKTIK PERATAAN LABA (Studi Empiris Perusahaan Manufaktur Yang Terdaftar Di BEI Periode 2006-2010) Noviana, Sindi Retno; Yuyetta, Etna Nur Afri
JURNAL AKUNTANSI DAN AUDITING Volume 8, Nomor 1, Tahun 2011
Publisher : Department of Accounting, Faculty of Economics & Business,Diponegoro University, Indonesia

This study aims to analyse and examine empirically the factors that affect income smoothingpractice among manufacturing companies listed on the Indonesia Stock Exchange. Factorstested in this study are profitability, financial risk, firm value, managerial ownership, publicownership and dividend payout ratio. Data collection used a purposive sampling methodconducted on manufacturing companies listed on the Indonesia Stock Exchange in the period2006-2010. The hypothesis were tested using multiple regressions to examined the influenceof profitability, financial risk, firm value, managerial ownership, public ownership anddividend payout ratio toward income smoothing practice. The result of this study showed thatfinancial risk and dividend payout ratio has significant influence to income smoothing.Profitability, firm value, managerial ownership and public ownership did not have significantinfluence to income smoothing.Keywords:income smoothing, profitability, financial risk, firm value, managerial ownership, publicownership and dividend payout ratio.

PENGAWASAN IMPELEMENTASI â€œGREEN ACCOUNTINGâ€ BERBASIS UNIVERSITY SOCIAL RESPONSIBILITIES (USR) DI UNIVERSITAS NEGERI SEMARANG SERTA STUDI KOMPARASI UNIVERSITAS SE-KOTA SEMARANG Sari, Maylia Pramono; Hadiprajitno, Paulus Basuki
JURNAL AKUNTANSI DAN AUDITING Volume 9, Nomor 2, Tahun 2013
Publisher : Department of Accounting, Faculty of Economics & Business,Diponegoro University, Indonesia

Implementing Green Accounting based on the Corporate Social Responsibility (CSR) begins tobe rapidly implemented in Indonesia. The shift of paradigm and companyâ€™s orientation to paymore attention to all stakeholders gives impacts on the companyâ€™s social role and responsibilitieswhich is commonly called as the Corporate Social Responsibilities (CSR). In higher education,the Universityâ€™s responsibilities for society is called University Social Responsibility(USR), is basically an ethical policy which influences the quality of universityâ€™s communityperformance that consists of students, officers, lecturers and all the universityâ€™s staffs throughthe management that responsible toward education, cognitive, employment and environmentwhich are produced by university through some interactive dialogue with society aiming forproducing and developing sustainable human resources. So is Semarang State University as aconservation university which implements University Social Responsibility (USR) to achieve theGood University Governance (GUG). Based on the above statement of problems, this researchaims to gain proofs and investigate, measure and examine the performance of Semarang StateUniversityâ€™s management board whether or not they have conducted the USR well. Beside that,this research also aims to compare the performance and social responsibility between SemarangState University as a Conservation University and other University in Semarang. Has SemarangState University as a conservation university which indeed possesses more conservation valuescompare to the other universities been able to successfully carry out its social responsibilitybetter? In this research, the population used were all universities located in Semarang. In testingthe hypothesis the research used the Independent Sample T Test as confirmation, that is as atesting tool which is used to analyze the comparison by using T Test for two samples whichmatched because the data distributed normally. It aims to find out whether both group have thesame average or significantly different. The research result shows that simultaneously there is nosignificant difference in terms of performance and and social responsibility between SemarangState University as a conservation university compare to the other universities in Semarang.Partially, from four variables used to conduct the test, there is only one variable, that is theEnvironmental Involvement which is statistically has a significant dofference between SemarangState University to the other universities in Semarnag. Meanwhile the other three variables, theyare Environmental Awareness, Environmental Reporting and Environmental Audit, do not showany significant difference. Suggestion for Semarang State University as a conservation universityis to improve the performance and responsibility especially in terms of Environmental Reportingand Environmental Audit.

PENGARUH KONVERGENSI IFRS DAN UKURAN PERUSAHAAN TERHADAP TINGKAT KONSERVATISME AKUNTANSI (Studi Empiris Perusahaan Manufaktur yang terdaftar di BEI periode 2010-2013) Samuel, Samuel; Juliarto, Agung
JURNAL AKUNTANSI DAN AUDITING Volume 12, Nomor 2, Tahun 2015
Publisher : Department of Accounting, Faculty of Economics & Business,Diponegoro University, Indonesia

The objective of this research is to analyze the influence of IFRS and firm size on the level of Accounting Conservatism. Measurement of Conservatism utilizes c-score based on Chi and Liu research (2009). This research refers to research conducted by Nugroho and Indriana (2012) with some modification. Population of this research were manufacturing companies that listed in Indonesian Stock Exchange (IDX) during 2010-2013. Data were collected by using purposive sampling method. A total data of 404 observations were analyzed. Multiple linear regression analysis was used as a main analysis tool. The results of this research show that IFRS significantly influence the level of Accounting Conservatism and firm size have no significant effect on the level of Accounting Conservatism. Whereas, control variables in this research show that profitability significantly influence the level of Accounting Conservatism and leverage have no significantly effect on the level of Accounting Conservatism.

EFFECT OF FINANCIAL DEVELOPMENT ON FINANCIAL INNOVATION IN NIGERIA Oluganna, Eunice; Lawal, Tajudeen; Abdulazeez, Daniya Adeiza
JURNAL AKUNTANSI DAN AUDITING Volume 15, Nomor 2, Tahun 2018
Publisher : Department of Accounting, Faculty of Economics & Business,Diponegoro University, Indonesia

Financial sector is crucial for the development of a well-functioning market as it facilitate capitalinflows, mobilize savings for productive investment and facilitates the conduct and growth of aneconomy in the world. Despite the importance of financial sector development in Nigeria, financialinstitution operating in financial market were confronted with drastic changes where by old waysof doing business were no longer profitable and sustainable and unable to acquire fund with theirtraditional financial instruments. Against this background, the study investigated the effect offinancial sector development on financial innovation in Nigeria. The study employed secondarydata obtained from central bank of Nigeria statistical bulletin and World Bank database between2011 and 2017. The data obtained was subjected to system General Method of Analysis (GMM)estimator. The study concluded that upward trend of process innovation significantly influence thein depth of finance. The study recommends policy makers should design policies which willpromote and enhance the relationship between financial innovation and financial development inother to increase the supply and provision of financial service.

PENGARUH FAKTOR INTERNAL BANK TERHADAP JUMLAH KREDIT YANG DISALURKAN (Studi empiris pada bank yang terdaftar di Bursa Efek Indonesia) Yuda, I Made Pratista; Meiranto, Wahyu
JURNAL AKUNTANSI DAN AUDITING Volume 7, Nomor 1, Tahun 2010
Publisher : Department of Accounting, Faculty of Economics & Business,Diponegoro University, Indonesia

Providing funds (lending) in the form of credit is an activity that dominates the banking businessin its function as an intermediary institution. Performance of the banking industry-improvedresults with increasing intermediation role and has improved bank profitability. This study aimedto examine the effect of bank internal factors (third party funds obtained from the public, capitaladequacy ratio, return on assets and non-performing loans) to outstanding loans. The samples inthis study were the banks listed on the Indonesia Stock Exchange from 2006 to 2009. The data willbe analyzed by multiple regression. The analysis technique used to test the research hypotheseswere the F test and t test with a significant level of 5%. The results of this study indicate that thethird-party funds have a positive effect on lending, capital adequacy ratio has a negative effecton lending, return on assets has a positive effect on on lending. Non-performing loans have anegative effect on lending. From the analysis it can be concluded that the third-party funds,adequecy capital ratio, return on assets and non-performing loans have an effect simultaneouslyto outstanding loans.

PENGARUH PROFITABILITAS, LEVERAGE, DAN NILAI PERUSAHAAN TERHADAP INCOME SMOOTHING DAN RETURN SAHAM PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) Oktyawati, Dianila; Agustia, Dian
JURNAL AKUNTANSI DAN AUDITING Volume 10, Nomor 2, Tahun 2014
Publisher : Department of Accounting, Faculty of Economics & Business,Diponegoro University, Indonesia

Income smoothing is an effort to reduce fluctuations of earnings by manipulating earnings so thatthe amount of profit a period is not too different from the amount of profit the previous period. Theaim of income smoothing is to improve perceptions of managementâ€™s performance and improvethe companyâ€™s image in the eyes of external parties. The existence of income smoothing gave animpact on the stock return. The aim of this paper was to study and to know the empirical evidenceabout the impact of profitability, leverage, and value of firm due to income smoothing and stockreturn. This study was as a basic research by using quantitative approach. Secondary data wasused in this study and itâ€™s included the finance report and stock market of Manufacturing Companywhich was registered in Bursa Efek Indonesia (BEI) during the year of 2008-2010. Sample of thisÂ paper was 68 firms was gotten by purposive sampling method. This study used path analysisÂ method. The result showed that profitability and leverage had significant and positive impact onincome smoothing. While the value of the company did not have a significant impact on incomesmoothing. Income smoothing had significant and negative impact on the stock return. This studyalso showed that profitability, leverage, and value of company did not have a significant impacton the stock return. Income smoothing as intervening variables did not give impact partiallybetween profitability, leverage and value of company to the stock return.

ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI TERJADINYA FINANCIAL STATEMENT FRAUD: PERSPEKTIF DIAMOND FRAUD THEORY (Studi Pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia Periode 2014-2016) Nugraheni, Nella Kartika; Triatmoko, Hanung
JURNAL AKUNTANSI DAN AUDITING Volume 14, Nomor 2, Tahun 2017
Publisher : Department of Accounting, Faculty of Economics & Business,Diponegoro University, Indonesia

This study aimed to analyze the factors that encourage financial statement fraud with analysis of diamond fraud theory. This research analyzes the influence of variable pressure proxied by financial targets, financial stability, external pressure, personal financial need, the opportunity proxied by nature of industry, ineffective monitoring, razionalization proxied by audit opinion, and the capability to replace any directors proxies against financial statements fraud. The sample in this research are 105 samples of banking companies listed on Indonesia Stock Exchange in the period 2014-2016. The results showed that the variable of financial targets as measured by return on asset, external pressure as measured by the leverage ratio, personal financial need as measured by the ownership of shares by the board of commission influence the financial statements fraud. The study did not found financial stability pressures as measured by the ratio of change total asset, ineffective monitoring as measured by the ratio of affiliated commissioner, nature of industry as measured by the ratio of change receivables, the audit opinion as measured by obtaining unqualified opinion with explanatory language, and capability as measured by changes of directors influence on fraudulent financial statements.

DAMPAK KONSERVATISME AKUNTANSI DAN STRUKTUR KEPEMILIKAN TERHADAP RELEVANSI INFORMASI AKUNTANSI Fuad, Fuad
JURNAL AKUNTANSI DAN AUDITING Volume 9, Nomor 1, Tahun 2012
Publisher : Department of Accounting, Faculty of Economics & Business,Diponegoro University, Indonesia

This study aims to figure out the impactof ownershipstructure and accounting conservatism on thevalue relevance of accounitng information. Besides, this study also tests the efficiency of return inreflecting firmsâ€™ future profitability. Results of the study imply that firms with higher institutionalownership has more capability in predicting future profitability. Finally, current study alsofiguresout that the information content of accounting information is slightly faster in the firms withmore conservative accounting policies.Keyword:accounting conservatism, ownership structure, accounting information

FAKTOR FUNDAMENTAL, SUKU BUNGA DAN NILAI TUKAR TERHADAP RETURN SAHAM Widyastuti, Tri; Andamari, Basis G.
JURNAL AKUNTANSI DAN AUDITING Volume 10, Nomor 1, Tahun 2013
Publisher : Department of Accounting, Faculty of Economics & Business,Diponegoro University, Indonesia

This research is performed in order to test the influence of the variables Return on Equity (ROE),Debt Equity of Ratio (DER), Earning per Share Log (EPS Log), Interest Rate and Exchange Ratetoward Stock Return of companies that specializes in consumption goods sector that is listed inBEI over period 2008 â€“ 2011. Data analysis with multi linier regression and hypothesis test usedt-test and F-test at level of significance 5%. Besides that, a classic assumption examination whichconsist of data normality test, multicolinierity test, heteroskedasticity test and autocorrelation testis also being done to test the multi linier regression model. Based on normalty test, multicolinieritytest, heteroskedasticity test and autocorrelation test, the multi linier regression model has fulfilthe classic assumption deviation empirical evidence show as EPS Log, and Interest Rate haveinfluence significance toward Stock Return. ROE, DER and Exchange rate do not have influenceÂ significance toward Stock Return . Where it was proved that together ROE, DER, EPS Log,Â Interest Rate and Exchange Rate have influence significance toward Stock Return of the company

Page 7 of 18 | Total Record : 174

5 6 7 8 9

Filter by Year

2010 2025

Filter By Issues

All Issue Volume 22, Nomor 2, Tahun 2025 Volume 22, Nomor 1, Tahun 2025 Volume 21, Nomor 2, Tahun 2024 Volume 21, Nomor 1, Tahun 2024 Volume 20, Nomor 2, Tahun 2023 Volume 20, Nomor 1, Tahun 2023 Volume 19, Nomor 2, Tahun 2022 Volume 19, Nomor 1, Tahun 2022 Volume 18, Nomor 2, Tahun 2021 Volume 18, Nomor 1, Tahun 2021 Volume 17, Nomor 2, Tahun 2020 Volume 17, Nomor 1, Tahun 2020 Volume 16, Nomor 2, Tahun 2019 Volume 16, Nomor 1, Tahun 2019 Volume 15, Nomor 2, Tahun 2018 Volume 15, Nomor 1, Tahun 2018 Volume 14, Nomor 2, Tahun 2017 Volume 14, Nomor 1, Tahun 2017 Volume 13, Nomor 2, Tahun 2016 Volume 13, Nomor 1, Tahun 2016 Volume 12, Nomor 2, Tahun 2015 Volume 12, Nomor 1, Tahun 2015 Volume 11, Nomor 1, Tahun 2014 Volume 10, Nomor 2, Tahun 2014 Volume 10, Nomor 1, Tahun 2013 Volume 9, Nomor 2, Tahun 2013 Volume 9, Nomor 1, Tahun 2012 Volume 8, Nomor 2, Tahun 2012 Volume 8, Nomor 1, Tahun 2011 Volume 7, Nomor 2, Tahun 2011 Volume 7, Nomor 1, Tahun 2010 More Issue

Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name
-

Contact Email
-

Phone
-

Journal Mail Official
-

Editorial Address
-

Location
Kota semarang,

Jawa tengah

INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name -

Contact Email -

Phone -

Journal Mail Official -

Editorial Address -

Location Kota semarang, Jawa tengah INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Contact Name
-

Contact Email
-

Phone
-

Journal Mail Official
-

Editorial Address
-

Location
Kota semarang,

Jawa tengah

INDONESIA