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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 BELANJA MODAL TERHADAP PERTUMBUHAN KINERJA KEUANGAN DAERAH DENGAN PENDAPATAN ASLI DAERAH SEBAGAI VARIABEL INTERVENING (Studi Kasus di Propinsi Jawa Tengah) Fajar Nugroho; Abdul Rohman
Diponegoro Journal of Accounting Volume 1, Nomor 1, Tahun 2012
Publisher : Diponegoro Journal of Accounting

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Abstract

The research aims to analyze the influence of Capital Expenditure for finansial performance growth through revenue affluent as intervening variables. This research refers to a previous research’s conducted by Asha Florida (2007). Objects of this research is the entire district and city in Central Java province.The research was carried out by the method of documentation. The data used are secondary data, which comes from the realization of the Budget Report Revenue and Expenditure (Budget) of the city district in Central Java from 2008 until 2010.The results of this study indicate that the Capital Expenditures negatively affect the growth of the region's financial performance directly, whereas indirect positive effect on Capital Spending Growth through Revenue Financial Performance as an intervening variable region.
HUBUNGAN MANAJEMEN LABA SEBELUM IPO TERHADAP RETURN SAHAM DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI Surya, Angga; Januarti, Indira
Diponegoro Journal of Accounting Volume 1, Nomor 1, Tahun 2012
Publisher : Diponegoro Journal of Accounting

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Abstract

The financial statements is a source of information for investors in making investment decisions. At the time of IPO, managers tend to take advantage of high information asymmetry for earning management in order to attract investor in earnings report. The purpose of this study is to investigate earnings management during periods around the Initial Public Offering of a company. This study also examine the effect of earnings management on stock returns and examine firm size in moderating the relationship between earning management and stock return. Sample of the study consists 68 non-financial companies that take place IPO during 2005-2010. Research model to examine the discretionary accruals using the Modified Jones models. One test sample t-test is used to test whether significant discretionary accrual among IPOs and multiple linear analysis is used to examine the effect of earnings management to market reaction and the moderating influence of firm size in relation to the stock returns of earnings management. The results shows that there are patterns of earnings management in t-1, t0 and t +1 periods. 1 year of earnings management before the IPO do not significantly influence stock returns. However, the company size proved to moderate the relationship of earnings management 1 year before the IPO shares to return with positive coefficient.
PENGARUH EKSPEKTASI CORPORATE SOCIAL RESPONSIBILITY TERHADAP DUKUNGAN CORPORATE SOCIAL RESPONSIBILITY Khairiansyah Khairiansyah; Siti Mutmainah
Diponegoro Journal of Accounting Volume 1, Nomor 1, Tahun 2012
Publisher : Diponegoro Journal of Accounting

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Abstract

Corporate Social Responsibility (CSR) is often considered the core of business ethics, which means that companies not only have economic obligations and legal (meaning to a shareholder), but also the obligations of other parties concerned (stakeholders) that its reach beyond economic and legal obligation. This study aims to determine and analyze the expectations of economic dimension, legal dimension and ethical dimension of CSR toward CSR Support in faculty of economics and business Diponegoro University. Sample of this study is accounting student at the Faculty of Economics and Business, Diponegoro University Semarang obtained as many as 125 respondents. This research uses multiple regression analysis to determine the effect of expectations ecoomic, legal and ethical-philanthropic dimension of CSR to support CSR. Survey results revealed economic expectation, legal and ethical expectation expectation is partially positive and significant effect on CSR support.

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