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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 PERGANTIAN KANTOR AKUNTAN PUBLIK (Studi Empiris Pada Perusahaan Manufaktur di Bursa Efek Indonesia Periode 2006-2010) Sulistiarini, Endina; Sudarno, Sudarno
Diponegoro Journal of Accounting Volume 1, Nomor 1, Tahun 2012
Publisher : Diponegoro Journal of Accounting

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Abstract

This study was aim to analysed and examined  empirically the factors that affect the manufacturing companies listed on the Indonesia Stock Exchange to change its public accounting firm. Factors tested in this study are accounting firm size (KAP), financial distress (DISTRESS), public ownership (PUBLIC), management turnover (CEO), and changes in audit committee (KA). Data collection used a purposive sampling method conducted on manufacturing companies listed on the Indonesia Stock Exchange in the period 2006-2010. The hypothesis tested in this study is using logistic regression analysis, because the independent variables are combination both metric and non metric. The results showed that the variables that influence auditor switching is the size of accounting firm (KAP) and management turnover. While the other variables examined in this study such as financial distress, public ownership, and changes in audit committee did not prove to affect the company’s decision to change the public accounting firm.
PENGARUH KARAKTERISTIK DEWAN KOMISARIS DAN KOMITE AUDIT TERHADAP TINGKAT KONSERVATISME AKUNTANSI (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2008-2010) Wulandari, Dwinita; Zulaikha, Zulaikha
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 influence of board of commissioner’s and audit committee characteristics for accounting conservatism level. Accounting conservatism level is a dependent variable in this study that measured by accrual measurement. Independent variable in this study are independence commissioner proportion, commissioner board size, frequency of audit committee meeting, and competence of audit committee. This research also uses control variable that is firm size. The samples of  this  research  are  the  manufacturing  firms  listed  in Indonesian  Stock  Exchange  in  2008-2010. The samples are collected using purposive sampling   method and  resulted  33 firms become the samples. Data analyzed by classic assumption tests  and examination   hypothesis   by  multiple  linear  regression method. The result of this research show that frequency of audit committee meeting and competence of audit committee has significant effect to conservatism level measured by accrual.
PENGARUH STRUKTUR KEPEMILIKAN DAN MEKANISME CORPORATE GOVERNANCE TERHADAP BIAYA KEAGENAN (Studi Empiris Pada Perusahaan Keuangan Terdaftar di BEI Tahun 2008-2010) Aga Nugroho Saputro; Muchamad Syafruddin
Diponegoro Journal of Accounting Volume 1, Nomor 1, Tahun 2012
Publisher : Diponegoro Journal of Accounting

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Abstract

This study examines the relationship between mechanism corporate governance, ownership structure and agency costs measured in term asset turn over and operating expense, general expense and administration expense. Collecting data using a purpose sampling method for financial companies listed in Indonesia Stock Exchange in 2008 until 2010. A total of 107 financial companies used a sample. The method of analysis of this study used multiple regression. The result of this study that the variable that affect agency costs is board compotiton, government ownership, institutional ownership, foreign ownership and concentrated ownership.
PENGARUH MEKANISME CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA DAN PENGARUHNYA TERHADAP KINERJA PERUSAHAAN (Studi Empiris pada Perusahaan Manufaktur di BEI) Muchamad Danu Setiyanto Setiyanto; Rahardja Rahardja
Diponegoro Journal of Accounting Volume 1, Nomor 1, Tahun 2012
Publisher : Diponegoro Journal of Accounting

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Abstract

Agency conflicts that occur and the managers who misused skills can create earnings management that will ultimately lead to poor quality of corporate earnings. It can be seen from the many cases of corporate accounting reporting scandals that occurred in Indonesia. The objective of this study is to test the effect of corporate governance mechanisms on earnings management and its influence on corporate performance. The population in this study is all the companies in the Manufacturing sector registered a positive return on the Indonesia Stock Exchange, with the financial statements from 2008 to 2010. This study is a quantitative study using multiple regression analysis and simple regression, because this study is a replication of a composite type of research. Multiple regression analysis is used to test the effect of corporate governance mechanisms (skills of managers, the proportion of independent board, audit committees, and institutional ownership) of earnings management, while the simple regression is used to test the effect of earnings management on corporate performance. This study used DEA program, which is a program used to analyze the skills of managers through efficiency approach. The results showed that the skills of managers, the proportion of independent board and audit committee have a negative impact on earnings management, while the ownership of the results showed no significant constitutional, in other words had no effect on earnings management. Related to the performance of the company, based on the analysis conducted it could be concluded that the effect of earnings management on the performance of the company, such as a significant negative effect increasing earnings management, the lower the performance of the company.
ANALISIS PENGARUH PROFESIONALISME TERHADAP TINGKAT MATERIALITAS DALAM PROSES PENGAUDITAN LAPORAN KEUANGAN (Studi Empiris pada Auditor Eksternal di Kota Semarang) Marfin Sinaga; Jaka Isgiyarta
Diponegoro Journal of Accounting Volume 1, Nomor 1, Tahun 2012
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to determine the relationship between the professionalism of the auditor as an independent variable consisting of the dimensions of dedication, community affiliation, autonomy demand, belief self regulation, social obligation with the dependent variable, namely consideration of the level of materiality in the audit process financial statements. The respondents are a few professionals who work well as part-time jobs, junior auditor, senior auditor, supervisor, manager or partner at public accounting firm located in Semarang. Sampling was done using a type of non-probability sampling, to collect some important information provided by respondents. The questionnaire is a tool used to measure the variables. Analytical model used is multiple linear regression to determine whether there is a relationship between the auditor materiality level of professionalism and consideration in the process of auditing the financial statements. Based on the calculation and analysis conducted shows that there is a positive correlation between variables with a consideration of professionalism auditor materiality levels, including the dedication, the dimension, the dimension of independence, and relationships with other professions. Positive correlation between the independent variables with the dependent variable showed that the higher the professionalism of an auditor will be more appropriate then the auditor's consideration of materiality in auditing financial statements.
EFISIENSI METODE ECONOMICAL ORDER QUANTITY (EOQ) DALAM PENGAMBILAN KEPUTUSAN PEMBELIAN BAHAN BAKU DAN PENGARUHNYA TERHADAP TOTAL BIAYA PEMBELIAN PADA PT AMITEX (AMANAH MITRA INDUSTRI) BUARAN KABUPATEN PEKALONGAN Prihasdi, Rahardyan Dwa; Rahardjo, Shiddiq Nur
Diponegoro Journal of Accounting Volume 1, Nomor 1, Tahun 2012
Publisher : Diponegoro Journal of Accounting

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Abstract

This research has purpose to compare traditional counting way with Economical Order Quantity (EOQ) method in decision making on basic material buying . This research object is decision making on material buying PT Amitex Buaran Pekalongan regency from 2008 to 2010. PT Amitex is standart export palekat sarung producer. Datas which used in this research are interview, documentation and study library. The analysis data uses descriptive technique analysis and nonstatistic quantitative with analysis instrument of order cost, saving cost, Economical Order Quantity (EOQ) method, which include frequency, amount, and the total cost of basic  material buying, safety stock, and reorder point. The out come of this research show that the  EOQ method  more efficient in decision making on basic material buying than traditional counting way and the EOQ method have positive effect to total cost of basic material buying. By the EOQ method, the company advantage in creasing because there is efficient total buying cost are Rp 578.759.820,00 or 48,691 % in 2008, Rp 807.911.950,00 or 60,277%  in 2009, and Rp 1.046.754.432,00 or 60,277% in 2010
PENGARUH PROFITABILITAS, LEVERAGE, STRUKTUR KEPEMILIKAN DAN STATUS PERUSAHAAN TERHADAP PENGUNGKAPAN LAPORAN KEUANGAN PADA PERUSAHAAN MANUFAKTUR DI INDONESIA Purwandari, Arum; Purwanto, Agus
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 analyze the influence between profitability ratio, leverage ratio, public ownership, institutional ownership, managerial ownership, the corporate status and the disclosure of the financial statements in manufacturing companies. The population on this research were 148 manufacturing companies in Indonesia Stock Exchange within period 2009-2010. The sample size was determined by purposive sampling method which based on certain criteria, consisted of 98 companies for 2-years study (2009-2010). So the collected data were (n) = 2 x 98 = 196. The results showed that there were no significant influence between profitability, leverage, corporate status and the index Wallace partially. Other findings showed that there ware a significant influence between the public ownership, institutional ownership, managerial ownership and the index Wallace partially.
MANAJEMEN LABA SEBAGAI RESPON PERUBAHAN TARIF PAJAK PENGHASILAN BADAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI Anik Wahyu Ristiyanti; 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 examine the company's response of change of Law Number 36 of 2008 concerning Income Tax Return For Corporate as a reduction of income tax rates in the years at 2009 and 2010 which in 2009 at 28% and 2010 decreased to 25%. This study also aims to determine the effect of tax incentives and non-tax incentives and a percentage of shares traded on the Stock Exchange for earnings management behavior. The sample that used for this study are manufacturing firms that listed on  Indonesia Stock Exchange, which has published their financial report from 2007 until 2010. Analysis method that used is multiple regression analysis to determine the effect of independent variables (taxplan, earnings pressure, debt levels, earnings bath, firm size, managerial ownership, percentage of outstanding shares in the Indonesian Stock Exchange) to the dependent variable (discretionary accruals) and different test T-test using one sample t-test. Difference test T-test was used to test for differences in the level of discretionary accruals between 2007, 2008, 2009 and 2010. The research results showed that before and after tax rate reduction, management has proven to earnings management through discretionary accruals. From the regression result that tax incentives and the percentage of shares traded on the Stock Exchange have a significant effect on discretionary accruals, while the non-tax incentives only earnings pressure (for losses companies), debts, and the percentage of outstanding shares on the Indonesian Stock Exchange (for profit companies) that significantly to discretionary accruals while the earning bath, firm size and managerial ownership does not significantly influence discretionary accrual.
PENGARUH CORPORATE GOVERNANCE DAN KARAKTERISTIK PERUSAHAAN TERHADAP LUAS PENGUNGKAPAN INFORMASI STRATEGIS Sinung Primastuti; Achmad Tarmizi
Diponegoro Journal of Accounting Volume 1, Nomor 1, Tahun 2012
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aimed to examine the effect of corporate governance and firm characteristics on the level of strategic information disclosure. Elements of corporate governance that are used to test the level of strategic information disclosure consist of managerial ownership, institutional ownership, the number of commissioners, the proportion of independent commissioners, and the number of board meetings. Then, for the characteristics of firms using firm size, leverage, and profitability. Retrieval of data in this study using purposive sampling method in manufacturing companies listed on the Indonesia Stock Exchange (BEI) in the year 2009-2010. The samples of this study as many as 128 companies, and for the items strategic information disclosure take from research of Sanchez, Dominguez, and Alvarez (2010) which is about 8 items. The data of this study were tested using multiple regression analysis. The results show that managerial ownership, the proportion of independent commissioners, company size and profitability are significant and positive effect to strategic information disclosure. While institutional ownership and leverage significant and negative effect, then the number of commissioners and the number of board meetings did not effect to strategic information disclosure.
ANALISIS PENGARUH CORPORATE GOVERNANCE DAN KARAKTERISTIK PERUSAHAAN TERHADAP KEBERADAAN KOMITE MANAJEMEN RISIKO (Studi kasus pada perusahaan yang Listing di BEI periode 2008-2010) Tri Wahyuni; Puji Harto
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 influence of  corporate governance and firm characteristics to existence of Risk Management Committee (RMC) and type of RMC, whether it is  separated and combined with audit committee. Variables are  break down into independent commissioner, meeting frequencies, ownership type, auditor reputation, size of subsidiares, market risk, leverage, age, and company size. This study replicated prior study conducted by Subramaniam, et al. (2009) with some modification and elimination of variables. The statistic method to test the hypotheses is logistic regression analysis. Sample are collected using random sampling included in eighty non-bank companies listed in BEI for 2008-2010. This study used agency theory, corporate legitimacy, and signal theory to explain lingkage between variables. This study showed that some independent variables have positive effect to the existence of RMC namely meeting frequencies, size of subsidiares, and company size. While, independent variables that positively influence the existence of  Separate RMC were meeting frequencies and company size.

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