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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
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI TINGKAT PENERIMAAN AUDITOR ATAS PENYIMPANGAN PERILAKU DALAM AUDIT (Studi Empiris pada Kantor Akuntan Publik di Semarang) Intan Pujaningrum; Arifin Sabeni
Diponegoro Journal of Accounting Volume 1, Nomor 1, Tahun 2012
Publisher : Diponegoro Journal of Accounting

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Abstract

Dysfunctional audit behavior represent a reaction of to environment (like operation system). The behavioral can have direct impact to quality of audit. Purpose of which wish to be reached in this research is to test empirically and analyze variable locus of control, organizational commitment, performance, and turnover intention which directly influence acceptance of auditor to dysfunctional behavior. Population in this research is auditors who works at public accountant firm in Semarang in the year 2012. While Determination of sample conducted with (convenience sampling). Sample of 130 responder at 13 KAP can be obtained. Instrument of questionnaire is used to collect data. Analysis of regression is used in this research to prove the hypotheses. Result of research indicate that the variables: locus of control, performance and turnover intention have significant effect to acceptance of dysfunctional audit behavior, while organizational commitment do not have significant effect to acceptance of dysfunctional audit behavior.
PENGARUH KEPUTUSAN INVESTASI, KEPUTUSAN PENDANAAN, DAN KEBIJAKAN DEVIDEN TERHADAP NILAI PERUSAHAAN Arie Afzal; Abdul Rohman
Diponegoro Journal of Accounting Volume 1, Nomor 1, Tahun 2012
Publisher : Diponegoro Journal of Accounting

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Abstract

Optimization of corporate value is obtained, among others, by implementingfinancial management functions, in which a financial decision affects the others, whicheventually affects the corporate value. financial management closely relates to criticaldecisionsmaking taken by the firm. This research aimed to analyze the effect of investment,funding decisions and dividend policy on the manufacture firm value listed in theIndonesia Stock Exchange.Samples were collected from 25 manufacture firms listed in the Indonesia StockExchange for the period of 2007-2010. To be included into the study samples, the firm hadto fulfill the criterion required. This research applied an Ordinary Least Square (OLS) testto find out the effects of investment decisions, funding decisions, and dividend policy on thecorporate value.The study resulted in a positive and significant effect of the investment decisionsand funding decisions on the corporate value. The positive effect explained that the higherthe invesment and funding decisions, the higher the corporate value. Howover, dividendpolicy had a negative insignificant effect on the corporate value.
PENGARUH PENGALAMAN KERJA, INDEPENDENSI, OBJEKTIFITAS, INTEGRITAS, KOMPETENSI, DAN KOMITMEN ORGANISASI TERHADAP KUALITAS HASIL AUDIT. (STUDI PADA KANTOR AKUNTAN PUBLIK DI SEMARANG) Metha Kartika Carolita; Shiddiq Nur Rahardjo
Diponegoro Journal of Accounting Volume 1, Nomor 1, Tahun 2012
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose from this research is to analize factors that affect the quality of examination results of  Public Accountant firm. This research is a continuation from Sukriah, et al.  (2009) with the addition of variable by Ayu. (2009). This study was important to do because of the increasing of demand of financial statement’s users for qualified audit report. To collecting data in this research is using a purposive sampling technique. Data taken from Public Accountant firm in Semarang as respondent. In this research using a free variable (Independent) Job experience, Independency, Objectivity, Integrity, Competency, and Organizational Commitment have influence to quality of audit results. Techniques of data analysis done with descriptive statistical analysis, the classical assumption test, multiple linear regression analysis, and hypothesis testing with the aid of SPSS 16.0. The conclusion of this research is 4 variable like Job experience, Objectivity, Integrity and Organizational Commitment had positive effect on the quality of audit result. Otherwhile,  Independency and Competency variable isn’t have a significant effect of quality of audit result.
ANALISIS PERBEDAAN PENGARUH INFORMASI LABA DAN RUGI TERHADAP KOEFISIEN RESPON LABA Titriadi, Brian; Yuyetta, Etna Nur Afri
Diponegoro Journal of Accounting Volume 1, Nomor 1, Tahun 2012
Publisher : Diponegoro Journal of Accounting

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Abstract

The aim of this study is measuring the market reaction toward the information contents of earnings and losses. The huge of market reaction can be seen from the amount of earnings responses coefficient that earnings (losses) has. Research carried out by testing the influence of toward PEPS, LEPS, PORD, LORD, POP, LOP, PFIN, LFIN, PEXT, TAX earnings response coefficients (ERC). This study is using earnings-book value capitalization models that devided into three research models and purposive sampling methode for taking sample. Based on the criteria of purposive sampling, data is obtained 300 manufacture companies over a three year period of observation. Then, there are 86 samples that included outlier should be excluded from samples of observation. So, sample which is used for this study is 214 manufacture companies. Analysis technique which is used in this study is multilinier regression of ordinary least square and hypotheses test used partial t test and adjusted R square. Based on analytical results shows that variable PEPS, PORD, POP, and LFIN have significant influence toward earnigs response coefficient (ERC), while variable LEPS, LORD, LOP, PFIN, PEXT  and TAX  doesn’t have significant influence toward earnings response coefficient (ERC). Explanatory Power of the research models decrease These is shown by adjusted R ² of the models are 0,227 (Model 1), 0.212 (Model 2), 0.111 (Model 3).
ANALISIS PENGARUH DEBT DEFAULT, KUALITAS AUDIT, OPINION SHOPPING DAN KEPEMILIKAN PERUSAHAAN TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN Muhammad Jauhan Irfana; Dul Muid
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 and provide empirical evidence of the influence of debt defaul, quality audit, opinion shopping, ownership of companies (managerial ownership and institutional ownership on the probability of receiving a going concern opinion. Hypothesis proposed (1) debt default affect the probability of accepting the going concern opinion, (2) audit quality effect on reception going concern opinion, (3) opinion shopping influence the acceptance of going concern audit opinion, (4) managerial ownership affect the acceptance of going concern audit opinion, (5) istitusional ownership affect the acceptance of going concern audit opinion . This study used 25 manufacturing companies listed on the Stock Exchange 2008-2010. Data was collected by using a purposive sampling method towards manufacturing companies listed in the Indonesia Stock Exchange. The research data were analyzed with logistic regression analysis. The results, based on logistic regression analyses, indicated that debt default, audit quality and managerial ownership has no effect on revenues going concern opinion. While the opinion shopping and institutional ownership affects the revenue going concern audit opinion.
Akuntansi dan Efektivitas Pemungutan Bea Perolehan Hak atas Tanah dan Bangunan (BPHTB) dan Kontribusinya terhadap Pendapatan Daerah Di Kota Semarang Periode Tahun 2008-2011 Muhamad Fauzan; Didik Ardiyanto
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 the effectiveness of the accounting and collection of customs acquisitionof land and buildings (BPHTB) and its contribution to regional income in the city of Semarangperiod 2008-2011. The effectiveness of tax revenue can be an indicator of performance in theDepartment of Revenue (Dipenda) Semarang. Tax revenues have been called effective ifacceptance in accordance with a predetermined potential. The purpose of this research is to gainknowledge of the effectiveness and contribution to the collection of customs acquisition of land andbuildings based on the target and the realization of the revenue in the city of Semarang. The dataused in this research is the realization of the target data and reports BPHTB from 2008-2010obtained from the Office of Tax Semarang and BPHTB reports in 2011 and reported revenue ofSemarang are dipeoleh years 2008-2011 from the Department of Finance and Asset ManagementDistrict (DPKAD) Semarang City Government. The data analysis techniques with descriptivequantitative methods to analyze the data. The results showed that (1) the effectiveness of revenue in2008-2011 experienced BPHTB kondusi fluctuating with an average revenue of 108% which isincluded in the criteria is very effective. (2) the rate of growth in the city of Semarang BPHTB theyears 2009-2011 average of 9.17% which is included in the criteria is very less. (3) contribution toregional income BPHTB average 6.81% were included into criteria lacking, contribute to the fundbalance BPHTB average of 10.96% which is included in the criteria less, BPHTB contribution toPAD with an average of 45, 41% included in the criteria of good and contribute to the local taxBPHTB with an average of 52.52% included in the excellent category.
PENGARUH UKURAN KOPERASI DAN JENIS KOPERASI TERHADAP KUALITAS SISTEM PENGENDALIAN INTERN (Studi Kasus pada Koperasi di Semarang) Novrina Hasmawati; Rahardja Rahardja
Diponegoro Journal of Accounting Volume 1, Nomor 1, Tahun 2012
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this research  was to determine whether the sizes of cooperative and cooperative types affect to the quality of the internal control system of cooperatives. This research  used  the cooperative sizes and the  types of cooperative as independent variables and the quality of the internal control system as the dependent variable. Cooperative sizes were seen from the number of turnover per year owned. Based on the turnover, the sizes of the cooperative were  divided into: the large cooperative,  the medium cooperative, and the small cooperative. While the types of cooperative were distinguished based on the common activities and economic interests, so that cooperatives can be divided into three types, namely; cooperative employee, savings and loan cooperative, and departemen of cooperative effort. The population of  this research  were  all the cooperatives that located in the Semarang City. The sample of  this research were 91 cooperatives using random sampling method. Hypothesis testing performed by descriptive statistical analysis. Statistical test results showed that the sizes of the cooperative took effect to the quality of internal control systems and the corporative types didn’t take effect to the quality of internal control systems . Testing of internal control system based on the size of cooperatives obtained chi-square  value 0,573 with a significance of 0,751 (above 0.05) it can be concluded that there was difference in the quality, between the cooperative system of internal control large, medium, and small. Testing for the internal control system based on the types of cooperatives obtained with a significance value of 60,084  chi-square 0.00 (under  0.05)and it can be  concluded that there was no difference in the quality of internal control system as seen from the types of cooperative.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI LUAS PENGUNGKAPAN INFORMASI SUKARELA LAPORAN TAHUNAN (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2008-2010) Anita Yolanda Suta; Herry Laksito
Diponegoro Journal of Accounting Volume 1, Nomor 1, Tahun 2012
Publisher : Diponegoro Journal of Accounting

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Abstract

The aims of this study is to analyze the influence of firm characteristics on voluntary disclosure inannual report in Indonesia. Factors tested in this study are firm size, firm age, leverage,ownership dispersion, net profit margin, return on equity, liquidity, and proportion of independentboard of commissioners. Collecting data is using porposive sampling methode to themanufacturing companies that listed in Indonesian Stock Exchange during 2008-2010. This studyuses content analysis to measure the extent of voluntary disclosure. There are 103 voluntarydisclosure items to detect the extent of voluntary disclosure. This study used agency theory,stakeholder theory, and signal theory to explain lingkage between variables. This research usesmultiple regression that use to examine the influence of firm characteristics on voluntarydisclosure in annual report. The result of this research showed those independent variables thathave significant influence on extent of voluntary disclosure is firm size, leverage, and liquidity.However, firm age, ownership dispersion, net profit margin, return on equity, and proportion ofindependent board of commissioners do not show significant influence on the extent of voluntarydisclosures.
PERBEDAAN PERLAKUAN AKUNTANSI ATAS PENGELUARAN PENELITIAN DAN PENGEMBANGAN TERHADAP KINERJA PERUSAHAAN Riyan Kurniawan; Endang Kiswara
Diponegoro Journal of Accounting Volume 1, Nomor 1, Tahun 2012
Publisher : Diponegoro Journal of Accounting

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Abstract

Research and development is one of the company operation which has future benefit for company itself. Indeed, the cost for this research and development is in great number. It must be realized that company has to survive in this bussiness activities. Innovation is not only for technology sector, both marketing and production have to be innovated. The data used in this study is a secondary data, namely go public company's annual report in 2007 - 2011, especially  listed in the Indonesia Stock Exchange (www.idx.co.id). The sample used a total of 6 companies that reported accounts expense research and development. Data processing method used is analyse descriptive, normality test, homogenity test, and independent sample t test aimed to determine the difference of an accounting method of research and development on the performance of company. Standart that rules this policy is  Financial Accounting Standar Board (FASB) No. 19. The results showed that the company which applied capitalization method had higher profitability level than full expensing method. The result of independent sample t test significantly showed difference to Operational Profit Margin and it reversed to Return On Assets and Sales Growth.
PENGARUH KARAKTERISTIK KOMITE AUDIT PADA KONDISI FINANCIAL DISTRESS PERUSAHAAN, STUDI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2008 – 2010 Martina Eny Kristanti; Muchamad Syafruddin
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 the influences of audit committee characteristics, consisted of audit committee size, independent commissioners of audit committee, audit committee meeting frequency, and financial competence of audit committee members, to the possibility of financial distress in companies. Data used in this study were drawn from financial statements and annual reports of listed manufacturing companies in Indonesia Stock Exchange (IDX) during 2008-2010. This study used logistic regression analysis to examine the effect of audit committee size, independent commissioners of audit committee, audit committee meeting frequency, and financial competence of audit committee members on company's financial distress condition. The results of this study indicate: 1) audit committee size does not have  significant influence on the probability of company's financial distress, 2) audit committee independence does not have significant influence on the probability of company's financial distress, 3) audit committee meeting frequency provides  negative significant influence on the probability of company's financial distress,  companies that have more often meeting frequency, have less probability to encounter financial distress, and 4) financial competence of audit committee members does not have significant influence on the probability of company's financial distress.

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