cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
-
Contact Email
-
Phone
-
Journal Mail Official
-
Editorial Address
-
Location
Kota semarang,
Jawa tengah
INDONESIA
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
 1   2   3   4 
Search results for , issue "Volume 2, Nomor 1, Tahun 2013" : 32 Documents clear
FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT DELAY Pebi Putra Tri Prabowo; Marsono Marsono
Diponegoro Journal of Accounting Volume 2, Nomor 1, Tahun 2013
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (118.831 KB)

Abstract

One of the qualitative characteristics in the delivery of the financial statements is relevant, the realization can be seen from reporting timeleness. Timeleness can be seen from the audit delay, that mean the time between the closing date until the date of auditor reporting. This study was a replication of a previous study conducted by Subekti and Wulandari (2004). The difference from the previous study was the addition of several variables and the addition of a three-year study period (2009-2011). This study aimed to analyze the effect of firm size, profitability, solvency, corporate income, the size of the auditor, the auditor's opinion, and the existence of the audit committee during audit delay in manufacturing companies that listing at Indonesia Stock Market. This study focused on manufacturing companies. The data used are secondary data, the financial statements of 72 companies listed on the Indonesia Stock Exchange in the year 2009-2011. To prove the hypothesis using regression test that begins with previous classic assumption test. Simultaneous testing concluded that all independent variables simultaneously affect dependent variable. Partial testing of the outcome find  from seven factors,only  six factors influence the audit delay, these are  company size, profitability, solvency, size of the auditor, the auditor's opinion, and the existence of the audit committee . Then company's income statement has no effect on audit delay. The results of this study can help the public accountant profession in an effort to improve the efficiency and effectiveness of the audit process by controlling the factors that could cause the audit delay
FAKTOR YANG MEMPENGARUHI RESPON AUDITOR DALAM MENDETEKSI SALAH SAJI MATERIAL SEBAGAI AKIBAT FRAUDULENT FINANCIAL STATEMENT (STUDI PADA KANTOR AKUNTAN PUBLIK DI SEMARANG) Fakhri Ashrial Yusnar; Marsono Marsono
Diponegoro Journal of Accounting Volume 2, Nomor 1, Tahun 2013
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (512.994 KB)

Abstract

This study aims to obtain empirical evidence of factors that affect fraudulent financial statements using fraud triangle perspective. This study is the development of several previous studies, in context testing independent variables contained in the fraud triangle, such as the pressure, opportunity, attitude, and also culture as an additional variable to indicate the fraud. This study uses primary data obtained directly from respondents. To obtain important information from the respondents, then use of purposive sampling technique. Data obtained by distributing questionnaires to 52 auditors who work in public accounting firm in the city of Semarang, Indonesia. Statistical analysis method used is multiple linear regressions. Hypothesis testing is done with the help of software IBM SPSS Statistics 20. The results of this study indicate that: first, effect of individual pressures as a less incentive from the company will improve respond auditors in detecting fraudulent financial statement. Second, opportunities for cheating high will improve the response of auditors in detecting fraudulent financial statement. Third, highly attitude of the company about fraud will increase the response auditors in detecting the fraudulent financial statement and worse corporate culture will improve the response auditors in detecting fraudulent financial statement.  It can be concluded that the entire hypothesis is accepted.
GESTALT AKUNTANSI : KOMITMEN PERUSAHAAN DALAM PENGUNGKAPAN INTELLECTUAL CAPITAL Pratama, Aditya; Chariri, Anis
Diponegoro Journal of Accounting Volume 2, Nomor 1, Tahun 2013
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (296.883 KB)

Abstract

Intellectual capital disclosure is a tool that can be used by a company to communicate withtheir stakeholders. With disclose company intellectual information, a company could decreaseasymmetric information level with their stakeholders. The nature of intellectual capital disclosureis voluntary disclosure, therefore, a company had choose to not disclose some information if theirfelt it will not bring an advantage for them. The purpose of this research is to compare intellectualcapital disclosure in the prospectus with the intellectual capital disclosure in the subsequentannual report. The main objective was to investigate a company commitment toward intellectualcapital disclosure. A higher level of disclosure on annual report showed a company commitmenttoward intellectual capital disclosure. The second objective was to investigate whether companiesreport more on intellectual capital in the prospectus rather than in annual report.This study was a quantitative study using secondary data, namely a company prospectusand subsequent annual report which collected from www.idx.co.id also pojok BEI UNDIP. Numberof used were as many as 38 different companies, which IPO from 2005-2010 in four differentcategory industry, which banking, manufactured, services, and property. 47 item of intellectualcapital disclosure measured using content analysis method. SPSS version 17.0 was used toprocessing data through multiple linier regressions.The result of hypothesis test showed the existence of intellectual capital disclosurecommitment was not confirmed. Moreover, the results showed that companies report moreextensively on intellectual capital in their prospectus rather than their annual report.
PENGARUH CAR, FDR, NPF, DAN BOPO TERHADAP ROE BANK SYARIAH MANDIRI PERIODE DESEMBER 2008-AGUSTUS 2012 Thyas Rafelia; Moh. Didik Ardiyanto
Diponegoro Journal of Accounting Volume 2, Nomor 1, Tahun 2013
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (76.787 KB)

Abstract

The research aimed to examine the effect of Adequancy Capital Ratio (CAR), Financing to DepositRatio (FDR), Non Performing Financing (NPF), and Operating Expenses to Operating Income(OEOI) for profitability of Mandiri Islamic Bank. Profitability measurement tools used wereReturn on Equity (ROE). Mandiri Syariah Bank (BSM) was taken as sample for This research.The data used for this research were obtained from the data of Monthly Published FinancialReport Period December 2008 up to August 2012. The analysis technique used is linear regressionthat aims for estimating the relationships among variables. The results of this research indicatethat CAR, FDR, NPF, and OEOI influentials to ROE. There are two variables that significantlypositive effect on ROE, FDR and NPF. The other variable have a significant negative effect isOEOI, while CAR negative but not significant effect on ROE
PENGARUH KEPEMILIKAN PERUSAHAAN DAN MANAJEMEN LABA TERHADAP TIPE AUDITOR DAN AUDIT FEES PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA Tirta Luhur Pambudi; Imam Ghozali
Diponegoro Journal of Accounting Volume 2, Nomor 1, Tahun 2013
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (668.137 KB)

Abstract

This study aims to examine the impact of firm ownership type and earning management to the auditor relationship in manufacturing companies. Firm ownership type in this paper was divided into two; stated-owned and private-owned; earnings management was measured by discretionary accruals using the Modified Jones Model. Auditor relationships referred to in this paper is the type of auditor and audit fees. Auditor is classified into two types, domestic auditor and foreign auditor. An audit fee was measured by natural logarithm professional fees contained in the financial statements. Using professional fees as proxy for audit fees because in Indonesia still few company disclose their audit feeson their financial statements. Population of this paper is a manufacturing company listed on the Indonesia Stock Exchange (IDX) period of 2011. Total sample is 85 firms. The hypotheses in this study were tested by logistic regression analysis and multiple regressions.The results of this study indicate that the firm ownership type by the state or private ownership does not affect the probability and magnitude of auditor election audit fees. Research also shows that a higher of earnings management does not affect the probability of selection auditor. While the level of earnings management affects the amount of audit fees paid.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PEMANFAATAN TEKNOLOGI INFORMASI PADA AKUNTAN PUBLIK DI SEMARANG Wulandari, Wuragil Septi; Sudarno, Sudarno
Diponegoro Journal of Accounting Volume 2, Nomor 1, Tahun 2013
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (82.482 KB)

Abstract

This study aimed to determine the effect of social factors, compliance tasks, long-term consequences, affect, complexity, and the conditions that facilitate the use of information technology in public accounting in Semarang. It also aims to provide empirical evidence of a positive relationship between social factors, the suitability of the task, long-term consequences, affect, complexity, and the conditions that facilitate the use of information technology in public accounting in Semarang.This study used population Auditor Public Accounting Firm (KAP) in the area of Semarang. The sample used was 66 respondents. Hypothesis test in this study using multiple linear regression analysis.The results of this study indicate that all the independent variables significantly have a positive effect on the dependent variable. It means that social factors, compliance tasks, long-term consequences, affect, complexity, and facilitating conditions have a positive and significant impact on the utilization of information technology on public accounting in Semarang. Higher levels the social factors, the suitability of the task, long-term consequences, affect, complexity, and the conditions that facilitate the greater use of information technology on public accounting resulting in Semarang.
ANALISIS PENGARUH MEKANISME CORPORATE GOVERNANCE TERHADAP FINANCIAL DISTRESS Arieany Widya Deviacita; Tarmizi Achmad
Diponegoro Journal of Accounting Volume 2, Nomor 1, Tahun 2013
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (303.622 KB)

Abstract

The purpose of this study was to analyze the influence of corporate governance mechanism on financial distress. Corporate governance mechanism in this study include the ownership structure, board size, independent board, board activity, and the audit committee expertise. This study used 141 sample companies consist of 34 financially distressed firms and 107 non financially distressed firms. Data obtained by using a purposive sampling method of manufacturing companies which were listed on Indonesia Stock Exchange (IDX) during 2006-2010. The financial distress criteria in this study were measured by using Z-score on financial distress prediction models of Altman (1968). The data has analyzed by using multiple regression method. The results showed that directors ownership, institutional ownership, and audit committee expertise has negatively affected financial distress, while this study failed to prove the influence of board size, independent board, and board activity on financial distress.
PENGARUH KEPEMILIKAN MANAJERIAL, KEPEMILIKAN INSTITUSIONAL, DAN KEPEMILIKAN ASING TERHADAP PRAKTIK PENGUNGKAPAN SUSTAINABILITY REPORT Adimulya Nurrahman; Sudarno Sudarno
Diponegoro Journal of Accounting Volume 2, Nomor 1, Tahun 2013
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (327.293 KB)

Abstract

This study aims to empirically analyze the effect of ownership in a company that consists of managerial ownership (MANJ), institutional ownership (INST), and foreign ownership (FOREIGN) the disclosure practices of corporate sustainability report. Sustainability Report (SR) is the dependent variable in this study were measured by a dummy variable that consists of companies that disclose and not disclose SR. The independent variables were studied including the percentage of managerial ownership, the percentage of institutional Ownership and Foreign Ownership percentages. This study also uses the control variables, the size of the company. Data from this study were obtained from the financial statements and annual report of manufacturing firms drawn from the Indonesia Stock Exchange. The population in this study are all companies listed in the Indonesia Stock Exchange (BEI), with the exception of companies - companies that are included in the category of banking, credit agencies other than banks, securities and insurance during the period from 2007 to 2011 as many as 98 companies that do not express SR and 98 companies that expressed SR. Sampling method contol case. The type of data used are secondary data in the form of annual reports by the media companies. Data analysis tools used were Multivariate Analysis wait SPSS computer program. The results of this study indicate that institutional ownership (INST) and foreign ownership (FOREIGN) positive effect on disclosure of corporate sustainability report, but managerial ownership (MANJ) had no effect on the disclosure of corporate sustainability report.
ANALISIS PENGARUH ISLAMIC CORPORATE GOVERNANCE TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (Studi kasus pada Bank Syariah di Asia) Adiertanto, Charles Pramudita; Chariri, Anis
Diponegoro Journal of Accounting Volume 2, Nomor 1, Tahun 2013
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (154.783 KB)

Abstract

This study aims to analyze the characteristic factors of Islamic CorporateGovernance in Islamic banks in Asia region that can affect the disclosure of corporatesocial responsibility (CSR) in the Annual Reports of Islamic banks. These characteristicfactors such as Islamic Governance (including the presence of the supervisory board,composition Islamic sharia supervisory board skills), the size of board of commissioners,independent commissioners, board of commissioners meeting, size of the audit committee,audit committee independence, audit committee meetings and profitability.Populations of this research are the Islamic banks in Asia, overall the sampleconsists of seven sharia banks which are the members of AAOIFI and three (3) Islamicbanks in Indonesia which are not yet become a members, but have adopted regulations andstandards arranged by AAOFI. So that there are 10 Islamic banks in the sample with 50annual reports that are determined through purposive sampling. This study analyzed theannual reports of Islamic banks with a panel method analysis. Data analysis wasperformed with the classical assumption test and hypothesis testing using multiple linearregression method.The results of this study indicate that of the eight independent variables, sevenvariables affect the disclosure of CSR, but the four variables (composition of independentcommissioners, board of commissioners meeting, the size of board of commissioners,composition of audit committee independence) has a negative coefficient so the hypothesisis rejected four variables and the third variable (Islamic Governance, the size of board ofcommissioners, audit committee meetings ) positively influence the level of CSR disclosure.While the profitability variable is not a positive influence on the level of CSR disclosure.
Faktor-Faktor yang Memengaruhi Pelaksanaan Akuntansi Lingkungan (Studi pada KLH/BLH, Dinkeb, dan PDAM Kabupaten/Kota di Provinsi Jawa Tengah) Taufiq Bagus Prasojo; Agus Purwanto
Diponegoro Journal of Accounting Volume 2, Nomor 1, Tahun 2013
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (198.033 KB)

Abstract

The objectives of this research is to analyze the influence of organization size, accounting regulation, and environmental management on environmental accounting practices. The samples used here are primary data from badan lingkungan hidup (BLH)/kantor lingkungan hidup (KLH), dinas kebersihan (Dinkeb), and perusahaan daerah air minum (PDAM) level regency. Data was collected by sent questionnaire directly to every responden. The sample collected were 17 KLH/BLH, 3 Dinkeb, and 13 PDAM.This research uses linear regression analysis to examine the hypothesis. Hypotheses examined by F test and t test. The results showed that organization size is not significant to influence environmental accounting practices, accounting regulation is significant positively to influence environmental accounting practices, and environmental management is not significant to influence environmental accounting practices.

Page 2 of 4 | Total Record : 32

 1   2   3   4 

Filter by Year

2013 2013


Reset
Filter By Issues
All Issue Volume 13, Nomor 3, Tahun 2024 Volume 13, Nomor 2, Tahun 2024 Volume 13, Nomor 1, Tahun 2024 Volume 12, Nomor 4, Tahun 2023 Volume 12, Nomor 3, Tahun 2023 Volume 12, Nomor 2, Tahun 2023 Volume 12, Nomor 1, Tahun 2023 Volume 11, Nomor 4, Tahun 2022 Volume 11, Nomor 3, Tahun 2022 Volume 11, Nomor 2, Tahun 2022 Volume 11, Nomor 1, Tahun 2022 Volume 10, Nomor 4, Tahun 2021 Volume 10, Nomor 3, Tahun 2021 Volume 10, Nomor 2, Tahun 2021 Volume 10, Nomor 1, Tahun 2021 Volume 9, Nomor 4, Tahun 2020 Volume 9, Nomor 3, Tahun 2020 Volume 9, Nomor 2, Tahun 2020 Volume 9, Nomor 1, Tahun 2020 Volume 8, Nomor 4, Tahun 2019 Volume 8, Nomor 3, Tahun 2019 Volume 8, Nomor 2, Tahun 2019 Volume 8, Nomor 1, Tahun 2019 Volume 7, Nomor 4, Tahun 2018 Volume 7, Nomor 3, Tahun 2018 Volume 7, Nomor 1, Tahun 2018 Volume 6, Nomor 4, Tahun 2017 Volume 6, Nomor 3, Tahun 2017 Volume 6, Nomor 2, Tahun 2017 Volume 6, Nomor 1, Tahun 2017 Volume 5, Nomor 4, Tahun 2016 Volume 5, Nomor 3, Tahun 2016 Volume 5, Nomor 2, Tahun 2016 Volume 4, Nomor 4, Tahun 2015 Volume 4, Nomor 3, Tahun 2015 Volume 4, Nomor 2, Tahun 2015 Volume 4, Nomor 1, Tahun 2015 Volume 3, Nomor 4, Tahun 2014 Volume 3, Nomor 3, Tahun 2014 Volume 3, Nomor 2, Tahun 2014 Volume 3, Nomor 1, Tahun 2014 Volume 2, Nomor 4, Tahun 2013 Volume 2, Nomor 3, Tahun 2013 Volume 2, Nomor 2, Tahun 2013 Volume 2, Nomor 1, Tahun 2013 Volume 1, Nomor 1, Tahun 2012 More Issue