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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 32 Documents
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Search results for , issue "Volume 2, Nomor 1, Tahun 2013" : 32 Documents clear
ANALISIS PENGARUH PROFESIONALISME, PENGETAHUAN MENDETEKSI KEKELIRUAN, PENGALAMAN BEKERJA AUDITOR, DAN ETIKA PROFESI TERHADAP PERTIMBANGAN TINGKAT MATERIALITAS AKUNTAN PUBLIK (Studi Empiris Pada Auditor KAP Di Semarang) Reza Minanda; Dul Muid
Diponegoro Journal of Accounting Volume 2, Nomor 1, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

In order to maintain the trust of clients and users of financial statements, publicaccountants are in demand for more adequate competence. The competence is professionalism,knowledge in detecting errors auditor working experience, professional ethics andconsideration of the materiality of public accounting. The purpose of this study is todemonstrate empirically how much influence the professionalism, knowledge, detecting errors,auditors work experience, and professional ethics to the consideration of the materiality ofpublic accounting. The sample used in this study were 100 respondents that auditors containedin 12 public accounting firm in the city of Semarang. Data were obtained through a surveyquestionnaire completed by senior accountants to partners working in the public accountingfirm located in the city of Semarang. Meanwhile, to answer the research hypotheses using amultiple regression analysis. Based on these results it can be concluded that the variableProfessionalism, Knowledge Detect Errors, Auditor Work Experience, and the Ethicsindividually and jointly significant influence Materiality Level Advisory Public Accountants.
PENGARUH FAKTOR-FAKTOR SKEPTISISME PROFESIONAL AUDITOR TERHADAP PEMBERIAN OPINI (Studi Empiris Pada Pemeriksa BPK RI Provinsi Jawa Tengah) Astari Bunga Pratiwi; Indira Januarti
Diponegoro Journal of Accounting Volume 2, Nomor 1, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this reserach is to determine the influence of these factors on professionalskepticism towards giving opinions. These factors are ethics, experience, and expertise.The sample of this research are auditors who worked on Badan Pemeriksa Keuangan (BPK)Representative of Central Java Province. The sample was conducted by purposive samplingmethod. Collecting data was conducted by questionnare distributed directly to auditors as much 70and only 41 questionnare replayed. The data collected were processed using Partial Least Square(PLS).The result of this research showed that the ethics, experience, and expertise had nosignificant effect giving opinions with professional skepticism of auditors. Ethics and expertise hasa significant effect on giving opinions. While the experience has no significant effect on givingopinions.
PENGARUH KINERJA KEUANGAN TERHADAP RETURN SAHAM (Studi Empiris Perusahaan Automotive and Component yang Listing di Bursa Efek Indonesia Periode 2005-2011) Nugroho, Bramantyo; Daljono, Daljono
Diponegoro Journal of Accounting Volume 2, Nomor 1, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

This research was perfomed to examine the effect of financial performance on the stock retun by automotive companies and components listed in the Indonesia Stock Exchange period 2005 - 2011. independent variable in this study is the Current Ratio, Debt to Equity Ratio, Total Asset Turn Over, and Return on Assets. While the dependent variable in this study is Stock Return. The sample in this study consisted of 17 auto and components companies listed on the Indonesia Stock Exchange from the period 2005 to 2011. The sampling technique used was purposive sampling criteria include: automotive companies listed on the Stock Exchange the period 2005 - 2011, provides financial statement data from the years 2005 - 2011, and the company has a complete financial statement data from 2005 to 2011. Data obtained from the publication ICMD 2011 and official website BEI (www.idx.co.id). The analysis technique used is multiple regression analysis. Hypothesis testing is performed with simultaneous F test and partial t test, with a significance level of 5%. The results of multiple regression analysis showed that the effect of simultaneous Current Ratio, Debt to Equity Ratio, Total Asset Turn Over, Return on Assets and Return on Stocks have significant impact. Effect of partial indicates that the Current Ratio no effect on Stock Return, Debt to Equity Ratio no effect on Stock Return, Total Asset Turn Over no effect on Stock Return, while Return on Assets Return Stock significant effect.
ANALISIS PENGARUH VARIABEL FUNDAMENTAL, RISIKO SISTEMATIK, DAN JENIS PERUSAHAAN TERHADAP RETURN SAHAMANALISIS PENGARUH VARIABEL FUNDAMENTAL, RISIKO SISTEMATIK, DAN JENIS PERUSAHAAN TERHADAP RETURN SAHAM Satrio Adi Wibowo; Sudarno Sudarno
Diponegoro Journal of Accounting Volume 2, Nomor 1, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

Study aimed to examine the influence of fundamental variables, systematic risk, and the type of company to manufacturing company stock return. The variables used in the study include profitability, leverage, stock performance, the annual inflation rate, and type of company.This study population is  manufacturing company listed on the Indonesia Stock Exchange (BEI) period 2009 to 2011. Type of company is divided into basic chemical manufacturing companies and non-chemical basis. So the total sample in accordance with the criteria amounted to 83 companies each year. The hypothesis tested in this study with multiple regression analysis.  The results of this study indicate that profitability and inflation does not affect the amount of manufacturing company stock returns. While variable leverage, stock performance, and the type of company affect stock return manufacturing company
ANALISIS PENGARUH POLITICAL CONNECTION DAN STRUKTUR KEPEMILIKAN TERHADAP KINERJA PERUSAHAAN Tri Wulandari; Raharja Raharja
Diponegoro Journal of Accounting Volume 2, Nomor 1, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

The performance of company can not be separated from the influence of the environment in which the company was founded. One of the environmental factors that affect the company’s performance is politics. A country’s political related to public policy, including policies for business. Therefore, between politics and business are interrelated, so there is a term politically connected firms. Besides politics, the performance of company is also affected by the ownership structure. This research aims to analyze the effect of political connection and ownership structure on firm performance. Ownership structure consists of institutional ownership and public ownership. This research uses two control variable, firm size and leverage.The dependent variable in this research is the performance of the company as measured by Return on Asset ratio. The independent variables were tested, namely political connection, institutional ownership, and public ownership. This research uses secondary data, namely the annual finacial statements of listed companies in Indonesia Stock Exchange for the years 2009, 2010, and 2011. The number of sample firms is 57 firms. Data analysis model used was multiple regression analysis with the help of SPSS software.The results shows that the firm performance of the political connection firms is lower than the firms non political connection. It is seen from the probability value of 0,047 with the regression coefficients are negative direction. Ownership structure of both institutional ownership and public ownership doesn’t affect the firms perfomance. Probability value of institutional ownership at 0,279 and probability value of public ownership at 0,112.
PENGARUH KEPUTUSAN INVESTASI, KEPUTUSAN PENDANAAN, DAN KEBIJAKAN DIVIDEN TERHADAP NILAI PERUSAHAAN Gany Ibrahim Fenandar; Surya Raharja
Diponegoro Journal of Accounting Volume 2, Nomor 1, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

ABSTRACT The research aims to analyze the influence of investment decision, financing decision, and dividend policy on the firm value which occurred by price book value, using a data set consisting of 94 manufacturing company listed in Indonesia Stock Exchange . Population of this research is listed public company at Indonesia Stock Exchange with manufacturing company as sample. Sampling method uses purposive sampling method. Data analysis technique uses classic assumption test and Hypothesis test uses multipleregression  analysis The results of this research indicate that the investment decisions positively affects the firm value, dividend policy positively affects the firm value. While the  financing decisions did not significantly affects the firm value.
FAKTOR-FAKTOR YANG MEMPENGARUHI KEPERCAYAAN (TRUST) PENGGUNA INTERNET DALAM BERTRANSAKSI ONLINE Adliyani, Nurlita; Marsono, Marsono
Diponegoro Journal of Accounting Volume 2, Nomor 1, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

Nowadays, the Internet became a popular medium for doing business. More and morepeople accessing the internet, especially on sites that provide space for transactions of a product.Trading over the Internet requires high trust of the consumer against the seller. The research wasused to tested the factors that influence consumer's trust in online transaction. Structural assuranceis one of the factors considered to affect consumer's confidence. In addition, the web vendorreputation is also considered as an important factor before making an online transaction.Consumer's experiences in the past in doing transactions online as well affecting consumer'sconfidence in the retailer.The population used in this study were students at the Diponegoro University. Studysample totaled 80 respondents, who had dealings over the internet, taken from five differentfaculties. Analysis tool that used is multiple regression.The result of this study has shown that the structural assurance has a positive andsignificant impact on the confidence of Internet users in the e-commerce system. Positive influenceand significance is also indicated by the effect of experience in transacting online in the past on thelevel of trust in e-commerce, with the direction of the positive regression coefficients. While, thereputation variable indicated by the positive regression coefficients with significance value isgreater than the significance level a=0,05. This means there is the vendor reputation has a positivebut not significant impact on trust in e-commerce system.
ANALISIS PENGARUH DIVERSITAS GENDER TERHADAP VOLUNTARY CORPORATE GOVERNANCE DISCLOSURE DALAM LAPORAN TAHUNAN PERUSAHAAN Nurrahmah Kartikarini; Siti Mutmainah
Diponegoro Journal of Accounting Volume 2, Nomor 1, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

Gender diversity being interesting issue for decades in many literature about the organization. Gender is not only describes demographic characteristics between men and women, more than that, gender had an impact on behavior, leadership styles, and perspectives in decision-making refers to the performance of the organization. This study links between gender diversity and voluntary corporate governance disclosure, assuming that the company perform better will disclose more voluntarily and more women being in the company can strengthen corporate governance structure with conservative ethics owned (e.g. Adams and Ferreira, 2009; Huang et al., 2011). Gender diversity is measured by the presence of woman as Chief Executive Officer (CEO), Chief Financial Officer (CFO), corporate secretary, the proportion of women in the Board of Director Members (BOD) and Audit Committee on the 263 non-financial companies listed on the Indonesia Stock Exchange in year 2011. The results indicate that the Female CEO, BOD Female and Male Corporate Secretary VCGD significant with a significance level respectively 5%, 10%, and 10%. However, gender diversity of other variables, such as the CFO and Female Female Audit Committee had no significant relationship with the Voluntary Disclosure of Corporate Governance (VCGD) in annual reports.
PENGARUH PROPORSI DEWAN KOMISARIS INDEPENDEN, KOMITE AUDIT, DAN REPUTASI AUDITOR TERHADAP MANAJEMEN LABA Afifa Nabila; Daljono Daljono
Diponegoro Journal of Accounting Volume 2, Nomor 1, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

Earnings management is manager effort in manipulating financial report in orderto benefit their self. This behavior is considered as a fraud because it gives a misleadinformation to the financial report user. This research aims to determine and analyze theeffect of independent board commissioner proportion, audit committee, and auditorreputation against the practice of earnings management.The population used in this study were manufacturing companies listed on theStock Exchange during 2008-2010. The sampling technique used in this research waspurposive sampling method and obtained 112 samples. This research used secondary dataof annual report obtained from Indonesia Stock Exchange (IDX) in 2008-2010 period. Theanalysis method that used to analyze the data was the multiple regression.Based on the result of the hypothetical examination in this research, it proved that(1) The independent commissioner proportion does not have a significant effect againstearnings management. (2) Audit committee activity does not have a significant effectagainst earnings management. (3) Audit committee member does not have a significanteffect against earnings management. (4) Auditor reputation significantly has a negativeeffect against earnings management.
ANALISIS FAKTOR – FAKTOR YANG MEMPENGARUHI KEBIJAKAN DIVIDEN (Studi Empiris Perusahaan Manufaktur yang listing di Bursa Efek Indonesia Periode 2008 – 2010) Hardiatmo, Budi; Daljono, Daljono
Diponegoro Journal of Accounting Volume 2, Nomor 1, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

This research was performed to examine the effect of variable profitability, liquidity, leverage, growth firms and firm size on dividend policy by manufacturing companies listed on the Stock Exchange of Indonesia from 2008 to 2010. The variable profitability as measured by ROA, liquidity as measured by CR, leverage as measured by DER, growing company as measured by sales growth, firm size measured with the natural log of total assets and dividend policy with the House. The population of this research is 142 manufacturing companies listed on the Stock Exchange of Indonesia from 2008 to 2010. The sampling technique used was purposive sampling criteria: (1) manufacturing companies listed on the Stock Exchange the period 2008 to 2010, (2) companies that have dividend period from 2008 to 2009, and (3) the company has a complete financial statement data from 2008 to 2010 . Data obtained from the publication ICMD 2010 and official website BEI (www.idx.co.id). Obtained a sample of 22 companies. The analysis technique used is multiple regression. The results of multiple regression analysis demonstrated that simultaneous influence of profitability, liquidity, leverage, growth and firm size on dividend policy has a significant effect. Effect of partial significant positive effect on the profitability of dividend policy, liquidity and leverage not significant negative effect on dividend policy, corporate growth is not significant positive effect on dividend policy and firm size has a significant negative relationship dividend policy.

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