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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 VALUE ADDED SEBAGAI INDIKATOR INTELLECTUAL CAPITAL DAN KONSEKUENSINYA TERHADAP KINERJA PERBANKAN Eko Wibowo; Arifin Sabeni
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 (596.66 KB)

Abstract

The purpose of this study is to analyse the role of value added (VA) especially the value added of intellectual capital coefficient (VAIN) and value added capital employed coefficient (VACA) as an indicator of intellectual capital (IC). By using The Pulic Model (Value Added Intellectual Coefficient – VAIC™) as the measure of IC and that consequency to the firm’s economic (OIS), financial (ROA)and stock market performance(MB)on banking companies. Data from this study were obtained from financial statements and annual reports of  banking companies drawn from the Indonesia Stock Exchange. The population of this study is manufacturing companies listed on the Indonesia Stock Exchange during the years 2009-2011 for 25 companies. Determination of the sample using purposive sampling method. The type of data used are secondary data in the form of annual reports by the media banking companies. Data analysis tools that use the Multivariate Analize with the help of a computer program SPSS. The results of this study indicate there is a possitive association between the value added of intellectual capital (VAIN) and financial performance (ROA) and the firm’s economic (OIS), but have no association on stock market performance(MB) on Indonesia banking companies. The results also show that the valueadded capital employed (VACA)  has a positive association on the firm’s economic (OIS) and stock market performance (MB), but the value added capital employed (VACA) have no association on financial performance (ROA) on Indonesia banking companies.
PENGARUH PENALARAN ETIS DAN FAKTOR-FAKTOR PRIBADI TERHADAP SENSITIVITAS ETIS PADA MAHASISWA AKUNTANSI Ega Megarina Iswarini; Siti Mutmainah
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 (283.67 KB)

Abstract

This study aims to analyze whether the ethical reasoning and personal factors  which is owned by students effect on ethical sensitivity it has. Personal factors of accounting  students in this study consist of idelism, relativism, locus of control and demographic factors (genders, academic, and age). Data obtained by distributing questionnaires to the  six semesters of accounting students which are studying in Semarang university include Diponegoro University, UNIKA Soegija Pranata and Dian Nuswantoro University. The number of questionnaires that were distributed directly using purposinve sampling are 200 pieces, which can be used for sample analysis are 141 pieces. The analysis tools that multiple regression in SPSS Ver.17. The results of this study found that ethical reasoning has significant influence on ethical sensitivity. Relativism also has a significant effect on ethical sensitivity. People that have more internal locus of control have a strong influence on sensitivity than external.  Of the three demographic factors, only gender had a significant influence on ethical sensitivity.

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