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Diponegoro Journal of Accounting
Published by Universitas Diponegoro
ISSN : 23373806     EISSN : -     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Media publikasi karya ilmiah lulusan S1 Prodi Akuntansi Fakultas Ekonomika dan Bisnis Universitas Diponegoro yang memuat berbagai hasil penelitian maupun kajian di bidang akuntansi.
Arjuna Subject : -
Articles 63 Documents
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Search results for , issue "Volume 1, Nomor 1, Tahun 2012" : 63 Documents clear
PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN TERHADAP KINERJA APARAT PEMERINTAH DAERAH: KOMITMEN ORGANISASI, BUDAYA ORGANISASI, DAN GAYA KEPEMIMPINAN SEBAGAI VARIABEL MODERASI Arifin, Solikhun; Rohman, Abdul
Diponegoro Journal of Accounting Volume 1, Nomor 1, Tahun 2012
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to analyze whether participation budget significantly affect employee performance, but it also aims to determine whether situational factors such as organizational commitment, organizational culture and leadership style can affect the relationship between budgetary participation on employee performance. There are differences between this study with previous research conducted by Sardjito and Muthaher (2007), Nurcahyani (2010), Wulandari (2011), Kurniawan (2011), and Mattola (2011). Previous research has not paid attention leadership style variables as moderating variables. In addition, in previous studies of organizational culture variables significantly affect the performance of the apparatus. The sampling method used was purposive sampling and obtained a sample of 117 respondents from 32 SKPD Semarang. The research was conducted in 2012 and using primary data obtained by distributing questionnaires. Questionnaires budgetary participation and organizational commitment modified by Nurcahyani (2010). Employee performance questionnaire modified by Wulandari (2011). Organizational culture questionnaire was modified by Kurniawan (2011). Questionnaires leadership style modified by Budget (2011). The four study discusses the performance of public sector officials. While the original research which is used as the main reference is Sardjito research and Muthaher (2007). The process of data analysis is the test of non-response bias, continued the classical assumption test, followed by hypothesis testing. Testing in this study using SPSS software version 17 for windows. Results showed that participation angggaran preparation significantly affect the performance of the apparatus, with employees participating in the budgeting process, they also feel responsible for the success of the program that had previously been discussed with them. In addition, in this study there are also situational factors that can significantly affect the performance of the apparatus is the organization's commitment and leadership style. High levels of organizational commitment that will make people more interested in the organization rather than self-interest, so that each individual will always improve performance because they will not rest until the organization can achieve the desired objectives. Similarly, the leadership style factors, this study proves that the style of leadership that is based on mutual trust, kinship, appreciate the idea of ​​subordinates and the open communication (consideration) can significantly improve the performance of government officials.
PENGARUH KINERJA LINGKUNGAN TERHADAP FINANCIAL CORPORATE PERFORMANCE DENGAN CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE SEBAGAI VARIABEL INTERVENING Rahmawati, Ala'; Tarmizi, Achmad
Diponegoro Journal of Accounting Volume 1, Nomor 1, Tahun 2012
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this study was to examine the influence of Corporate Environmental Performance on Financial Performance (CFP) with the Corporate Social Responsibility (CSR) Disclosure as an intervening variable. Environmental performance is measured using the PROPER (Program Penilaian Peringkat Kinerja Lingkungan Perusahaan) of the Ministry of Environment, CFP measured using the Annual Return, CSR  measured using the GRI index. The population in this study is a manufacturing company listed on the Indonesia Stock Exchange (IDX) and participated in PROPER in the year 2009-2011. The research sample is 107 companies, with purposive sampling method of data collection. Types of data used is secondary. Analysis tool used is regression analysis and sobel test. The analysis data technique and hypothesis testing using SPSS software. The results showed that the performance does not significantly positive effect on CFP, Environmental Performance significantly positive effect on CSR Disclosure and CSR Disclosure significantly positive effect on CFP. However, the test results showed that statistically influence the environmental performance indirectly to CFP through CSR Disclosure.
ANALISIS HUBUNGAN PROFITABILITAS TERHADAP PENGUNGKAPAN INTELLECTUAL CAPITAL Marisanti Marisanti; Endang Kiswara
Diponegoro Journal of Accounting Volume 1, Nomor 1, Tahun 2012
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this study was to examine the relationship between the profitability with the level of Intellectual Capital Disclosure on banking industry in Indonesia. The profitability is measured using the ratio of Earnings Before Interest, Taxes, Depreciation and Amortization (EBITDA) and net income to its total assets, and the level of Intellectual Capital Disclosure (ICD) is measured using Intellectual Capital Disclosure Index. The population on this study was a banking industry listed in Indonesia Stock Exchange (IDX) for the year 2010 and 2011. The research sample is 54 companies. Type of data used is secondary. Analysis tool used was pearson correlation. The analysis data technique and hypothesis testing using SPSS software. The result of this research supported a statistically significant inverse relationship between the level of intellectual capital disclosure with EBITDA and net income. The simultaneous analysis resulted that both EBITDA and net income affect the level of intellectual capital disclosure but not inferential for all populations sampled research.
ANALISIS PENGARUH INVESTMENT OPPORTUNITY SET (IOS) DAN MEKANISME CORPORATE GOVERNANCE TERHADAP KUALITAS LABA DAN NILAI PERUSAHAAN Paramitha Anggia Puteri; Abdul Rohman
Diponegoro Journal of Accounting Volume 1, Nomor 1, Tahun 2012
Publisher : Diponegoro Journal of Accounting

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Abstract

The objective of this research is to examine the influence of Investment Opportunity Set (IOS) and corporate governance mechanism (the number of audit committee meetings, independence of commissioner, institutional ownership, and managerial ownership) toward earnings quality and firm value. This research also examined the influence of earnings quality to firm value. This research used samples from manufacturing companies that listed on Indonesia Stock Exchange (IDX) during 2006-2010. Based on purposive sampling technique, it got 24 companies as research samples, so as long as 5 years observation there were 120 annual reports were analyzed. The method of analysis of this research was multiple regression. The results of this research showed that earnings quality doesn’t have significant influence to firm value; Investment Opportunity Set (IOS) has significant influence to earnings quality and firm value; the number of audit committee meetings has significant influence to earnings quality but it doesn’t have significant influence to firm value; independence of commissioner doesn’t have significant influence to earnings quality but it has significant influence to firm value; institutional ownership has significant influence to earnings quality and firm value; meanwhile managerial ownership doesn’t have significant influence to earnings quality but it has significant influence to firm value.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS AUDIT APARAT INSPEKTORAT KOTA/KABUPATEN DI JAWA TENGAH Precilia Prima Queena; Abdul Rohman
Diponegoro Journal of Accounting Volume 1, Nomor 1, Tahun 2012
Publisher : Diponegoro Journal of Accounting

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Abstract

The objectives of this research to empirically analyze the influence of independency, objectivity, knowledge, job experience, integrity, ethics, and auditor’s proffesional skepticism of audit quality. The population in this research are all auditor’s who worked on the Inspectorate of the city/ county in Semarang, Ungaran, Salatiga, Kendal, and Pekalongan. Sampling was conducted using a purposive sampling method and number of samples of 62 respondents. Primary data collection method used is questionnaire method. The data analysis technique used in This research is the technique of multiple regression analysis. The result showed that the objectivity, knowledge, integrity, ethics, auditor’s proffesional skepticism have a positive and significant impact on audit quality, while the independence and job experience of the variables do not have a significant impact on audit quality. Value of the coefficient of determination indicates that together the independency, objectivity, knowledge, experience, integrity, ethics, and auditor’s proffesional skepticism contribute to dependent variable (quality audit) of 82,8% while the remaining 17,2% are influenced by other outside factor model.
PENGARUH GOOD CORPORATE GOVERNANCE DAN UKURAN PERUSAHAAN TERHADAP KINERJA PERUSAHAAN (Studi empiris pada perusahaan yang terdaftar di BEI 2010) Iqbal Bukhori; Rahardja Rahardja
Diponegoro Journal of Accounting Volume 1, Nomor 1, Tahun 2012
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examines the effect of good corporate governance and the company size to companiesperformance  in Indonesia. The factors tested in this study is the size of the board of directors and the size of the board commissioner as aninternal mechanisms of corporate governance and company size. Corporate performance is measured by CFROA. Data collection using random sampling method to the companies listed in Indonesia Stock Exchange in 2010. There was 160 companies used as sampel. The method of analysis of this study used  multiple regression. These results of the study  indicates that there is no significant effect between internal mechanisms of corporate governance to company performance. Similarly, no significant effect of firm size on corporate performance. This means that the internal mechanisms of corporate governance and firm size had no effect on corporate performance
ANALISIS PENGARUH INTELLECTUAL CAPITAL DAN CORPORATE GOVERNANCE TERHADAP FINANCIAL PERFORMANCE Ningrum, Nora Riyanti; Rahardjo, Shiddiq Nur
Diponegoro Journal of Accounting Volume 1, Nomor 1, Tahun 2012
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this study is to investigate the relationship between intellectual capital and financial performance and the relationship between corporate governance and financial performance. This study is replicated from Ulum (2008). Meanwhile Ulum (2008) modified  Firer and Williams (2003). Ulum (2008), Firer and Williams (2003) found that overall intellectual capital significantly affected to financial performance. The difference between this study and Ulum’s (2008) is that this study does not merely investigate the relationship between intellectual capital and financial performance but also the relationship between corporate governance and financial performance. Corporate governance needs unveiling as stated in the signalling theory  that the firm should give much more information about the firm to stakeholder. By using Pulic Value Added Intellectual Coefficient (VAICTM) model to measure intellectual capital. The efficiency of value added (VAICTM) has three major components of firms resources (physical capital, human capital, and structural capital). Corporate governance was measured by using three proxies (management ownership, institutional ownership, and proportion of independent board) and financial performance was measured by using one proxy (ROA). Data were drawn from 54 listed financial firms in Indonesia Stock Exchange for three years (2009-2011). The analysis method used multiple regression. Classic assumption test showed that data were normal, so that the regresion could be implemented properly. The results showed that intellectual capital positively affected future financial performance (ROA). In contrast, management ownership did not affect  future financial performance (ROA), in the same way institutional ownership did not affect future financial performance (ROA), however proportion of independent board negatively affected future financial performance (ROA). It can be concluded thus intellectual capital can be used to enhance financial performance if the firm enable to measure it accurately. Meanwhile corporate governance still can not be proven to be used to enhance financial performance.
ANALISIS KEBIJAKAN ALOKASI ASET, KINERJA MANAJER INVESTASI DAN TINGKAT RISIKO TERHADAP KINERJA REKSADANA SAHAM DI INDONESIA Sari, Anindita Putri Nurmalita; Purwanto, Agus
Diponegoro Journal of Accounting Volume 1, Nomor 1, Tahun 2012
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Abstract

Mutual fund are used to collect funds from public investors to be invested in portfolio securities by investment manager who has license from Bapepam-LK. Each year the number of equity mutual fund investment increased, but its not equal to the number of investors who investing in equity mutual fund. This is because a lack of knowledge of performance indicators equity mutual fund, the selection of mutual fund that give optimal results and measure the performance of mutual fund shares with Sharpe Ratio. This research aims to analyze the performance of equity mutual funds in Indonesia that be affected by asset allocation policy, the ability of investment managers in stock selection and market timing, and also the level of risk. The research uses pooling data method. The data used in the form of an active equity mutual fund during the period January 2007-December 2011 annual total of 15 mutual funds with a total of 75 data items. The method used to calculate the performance of equity mutual fund is Sharpe Ratio. The method used in this study were multiple regression and classic assumptions of normality test, multicollinierity test, autocorrelation test and heteroskesdatisity test. F test and T test used to hypotheisi test. These result indicate that the asset allocation policy has negatif and not significan effect on the equity mutual fund performance. The performance of investment manager has positive and significant effect on the performance of equity mutual fund. And risk level has negative and significant effect on the performance of equity mutual fund.
PENGARUH PENGALAMAN KERJA, INDEPENDENSI, OBYEKTIFITAS, INTEGRITAS DAN KOMPETENSI TERHADAP KUALITAS HASIL AUDIT (Studi Kasus Pada Auditor Inspektorat Kota/Kabupaten di Jawa Tengah) Harvita Yulian Ayuningtyas; Sugeng Pamudji
Diponegoro Journal of Accounting Volume 1, Nomor 1, Tahun 2012
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the impact of experience, independency, objectivity, integrity, and competence to the quality of audit result of local government using multiple regression analysis . The object of this study is the city or district inspectorate in central java as goverment internal auditor. This study is an empirical study with purposive sampling techniques of data collection. Respondents in this study are the Inspectorate of Semarang, Pekalongan, Salatiga district, Semarang and Kendal. There are six variables in this research that consist of five independent variables namely experience, independency, objectivity, integrity, and competence and one dependent variable that is the quality of audit result. According to the results of research, it can be concluded that objectivity, integrity and competence significantly affect the quality of audit result, while experience and independence did not significantly affect the quality of audit result. The coefficient of determination indicates that the objectivity, integrity and competence simultaneously affect the dependent variable (the quality of audit result) of 60.10%, while the remaining 39.90% influenced by other factors.
ANALISIS PENGARUH RASIO KEUANGAN DAN FAKTOR NON KEUANGAN TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN (Studi Empiris Pada Perusahaan Manufaktur di BEI tahun 2008-2010) Ariffandita Nuri Muttaqin; Sudarno Sudarno
Diponegoro Journal of Accounting Volume 1, Nomor 1, Tahun 2012
Publisher : Diponegoro Journal of Accounting

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Abstract

This research was aimed to analyze and to obtain empirical evidences on the relationship between financial ratios (liquidity, profitability, activity, leverage, sales growth, market value) and non financial factors (company size, public accountant reputation, previous audit report, auditor-client tenure,opinion shopping, audit lag) that affecting  auditor’s decision to give a going concern audit opinion. The population in this research is manufacturing companies listed at Indonesian stock exchange from 2008-2010, the sampling was conducted by purposive sampling method, by criteria of the samples are companies had negative net income after tax at least two period of financial statement. Collecting data was conducted by documentation and literature study wich is the data that used in this research is audited financial statements that published by manufacturing companies.audit client tenure The results indicate that profitabilty, market value, previous audit report, audit client tenure and opinion shopping are significantly affect the acceptence of going concern audit opinion. On the other hand, liquidity, activity, leverage, sales growth, companies size, public accountant reputation, audit lag does not have affect on the acceptence of going concern audit opinion.

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