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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 75 Documents
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Search results for , issue "Volume 2, Nomor 2, Tahun 2013" : 75 Documents clear
ANALISIS PENGARUH PROFITABILITAS, KEBIJAKAN DEVIDEN, KEBIJAKAN UTANG, DAN KEPEMILIKAN MANAJERIAL TERHADAP NILAI PERUSAHAAN (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2009 – 2011) Ika Fanindya Jusriani; Shiddiq Nur Rahardjo
Diponegoro Journal of Accounting Volume 2, Nomor 2, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

Investors should be cautious in determining investment decisions because if any, investors not only have nothing to gain but all initial capital in investment also be lost. Therefore, investors need to gather complete and accurate information about the company to be chosen as a place for investment. This study investigated the influence of profitability, dividend policy, debt policy, and managerial ownership on firm value.The data used in this study is a secondary data, namely manufacturing go public company's annual report in 2009 - 2011, especially  listed in the Indonesia Stock Exchange (www.idx.co.id). The sample used a total of 136 companies with information concerning cash dividend. Data processing method used is analyse descriptive, classical assumption test, multiple regression analysis, the coefficient of determination test, f test and t test. The results showed that the profitability and dividend policy has a significant impact on firm value with a positive direction. As for the debt policy and managerial ownership has no significant effect on firm value.
STRUKTUR TATA KELOLA PERUSAHAAN DAN LUAS PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN (Studi empiris pada perusahaan industri dasar dan kimia yang terdaftar di Bursa Efek Indonesia) Yoseph Dimas Edo Perwira; Paulus Basuki Hadiprajitno
Diponegoro Journal of Accounting Volume 2, Nomor 2, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

This study examines the effects of corporate governance structures to the size of corporate social responsibility disclosure in a firm’s annual reports. This size of corporate social responsibility disclosure includes environment, energy, employee’s health and safety, employee’s other needs, products, community involvement, and others. Previous research review show that there is no consistency and give many variety results. This study attempts to examine it with 7 independent variables (4 research variables and 3 control variables). These variables are independent commissioner, audit committee, public ownership, foreign ownership, profitability, leverage, and firm’s size.Sample that used in this study was extracted with using purposive sampling method. The population is 57 basic and chemical industry firms that listed in Indonesian Stock Exchange (IDX). Research periods are 2010 and 2011. After reduces with several criteria, 37 firms are determined as firms samples and 68 annual reports as research samples. The analysis technique in this study uses a multiple regression analysis with help from a program named SPSS. The result indicates that no research variables show any significant effects because the structures of corporate governance in Indonesia aren’t implemented effectively. Leverage and firm’s size as control variables have significant effects to the size of Corporate Social Responsibility (CSR) disclosure in a firm’s annual reports.
PENGARUH EFEKTIVITAS KOMITE AUDIT TERHADAP FINANCIAL DISTRESS Ardina Nuresa; Basuki Hadiprajitno
Diponegoro Journal of Accounting Volume 2, Nomor 2, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

This study analyzes the impact of audit committee effectiveness on financial distress by using discriminant analysis (z-score). The effectiveness of audit committee can be seen from size of audit committee, independence of audit committee, frequency of audit committee meeting, and financial knowledge of audit committee. This study use one control variable is firm size. Population that use in this study is 603 listed manufactured firms in Indonesia Stock Exchange in 2008-2011. Based on purposive sampling method, there are 209 samples consist of 33 financially distressed firms and 176 non financially distressed firms. Financial distress criteria is measure by discriminant analysis (z-score). Data analysis using logistic regression with SPSS 16. The result show that frequency of audit committee meeeting and financial knowledge of audit committee have significant negative affect with financial distress. 
PENENTUAN HARGA POKOK PRODUKSI PERCETAKAN SABLON “OTAKKANAN production” di Yogyakarta Ilham Ilham; Sudarno Sudarno
Diponegoro Journal of Accounting Volume 2, Nomor 2, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

Small and Medium Enterprises is an industry that departs from the family or the home-based industry. Small and Medium Enterprises can be seen as a safety valve in the process of economic recovery, it is based on the role of Small and Medium Enterprises as the monetary crisis in 1998. Despite that Small and Medium Enterprises are still faced with the problem of Small and Medium Enterprises in the administrative process itself.One issue that arises is the report on the costs that determine the cost of production. According to one survey of Small and Medium Enterprises in Yogyakarta, which is engaged in printing services printing "OTAKKANAN production, Small and Medium Enterprises only records incoming and outgoing expenses are simple (just a reminder) and does not consider the economic life of the fixed assets owned businesses.By set "OTAKKANAN production" as an object of study, this research seeks to apply the appropriate calculation of Cost of Production accepted accounting guide, the company and compare with calculations applied Cost of Production "OTAKKANAN production" itself.
ANALISIS PENGARUH FAKTOR-FAKTOR FUNDAMENTAL RASIO KEUANGAN TERHADAP PERUBAHAN HARGA SAHAM Daniarto Raharjo; Dul Muid
Diponegoro Journal of Accounting Volume 2, Nomor 2, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

This research aims to analyze and check the influence of some fundamental factor of financial ratios that can be used to make prediction of the share price changes. The variables studied in this research were return on equity (ROE), return on asset (ROA), debt to equity ratio (DER), current ratio (CR), earning per share (EPS) and book value per share (BVS). This research used quantitative method by collecting secondary data from financial statement of non financial companies listed in LQ 45 index during the period 2007-2011 in Indonesia Stock Exchange (IDX). These data are tested with an analysis model using multiple linear regression. This analysis aims to determine the relation level of independent variables impact on dependent variable. The result of research indicated that fundamental variables represented on financial ratio ROE, ROA, DER, CR, EPS, and BVS simultaneously have significant effect on share price changes. Based on t-test result, separately showed only variable CR have significant effect on share price changes while other variables have no significant effect. The prediction ability from six variables to share price changes equal to 11,8% as shown by level of adjusted R Square 0,118 while the rest 88,2% influenced by other dissimilar factor which is not attempted into research model.
PENGARUH MEKANISME CORPORATE GOVERNANCE DAN KARAKTERISTIK PERUSAHAAN TERHADAP KINERJA LINGKUNGAN Yesika, Nina; Chariri, Anis
Diponegoro Journal of Accounting Volume 2, Nomor 2, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

This research aims to determine the impact of corporate governance mechanism and corporate characteristics to environmental performance. The proxy of corporate governance mechanism is size of board commisioner, proportion independence of board commisioner, and audit committee meeting. The proxy of corporate characteristic is profitability, leverage, and variety industri. Environmental performance is measured by PROPER rating that issued by Environmental Ministry. Research design is quantitative method to determine the relationship between variables by testing hypothesis. The examined technique hypohesis is mutiple regression by using SPSS program. The result of research is proportion independence of board commisioner and variety of industry had positive significant influence otherwise size of board commisioner had negative significant influence on environmental performance. Profitability, leverage and audit committee meeting had no significant influence on environmental performance. The result was not appropriate with legitimacy theory that state profitability and leverage had a negative significant influence on environmental performance. 
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI STRUKTUR MODAL PADA PERUSAHAAN MANUFAKTUR TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2007-2011 Fatoni Hidayat, Riza; Sudarno, Sudarno
Diponegoro Journal of Accounting Volume 2, Nomor 2, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this research is to explore factors that affect capital structure. Optimalization of capital structure required to enhance value of the firm. Based on pecking order theory and trade-off theory, variables that allegedly affect capital structure are sales growth, non-debt tax shield and debt service capacity. Population of this research is manufacturing companies listed on Indonesian Stock Exchange during 2007-2011. Data obtained from financial reports and ICMD (Indonesian Capital Market Directory). Sampling methods using purposive sampling and methods of analysis using multiple linear regression. This study used two models. Model I examines relationship between positive growth of sales and capital structure. Model II examines the relationship between negative growth of sales and capital structure. The results showed positive growth of sales positively effect on capital structure, but negative growth of sales doesn’t appear to be significant. Non-debt tax shield showed no significant effect on both models. Debt service capacity negatively effect on both models.
FAKTOR-FAKTOR YANG MEMPENGARUHI KEBIJAKAN PENGUNGKAPAN TANGGUNG JAWAB SOSIAL DAN LINGKUNGAN (Studi Empiris pada seluruh Perusahaan yang terdaftar di Bursa Efek Indonesia Tahun 2010) Hary Ardian; Surya Rahardja
Diponegoro Journal of Accounting Volume 2, Nomor 2, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to analyze the factors that influence of Corporate Social Responsibility (CSR) and Environment Disclosure at the corporate’s annual reports in Indonesia. The factors that influence of Corporate Social Responsibility (CSR) and Environment Disclosure is leverage, profitability, board of directors, firm’s size, BUMN Company and Non BUMN Company.The population in this study is all of Indonesian firms in Indonesian Stock Exchange (IDX) 2010. Total sample in this research are 84 firms that selected with purposive sampling. This study uses content analysis of CSR disclosure by using Reporting Guidelines contained in the General Reporting Initiatives (GRI). The data analysis technique with classical assumption test. Testing of hypotheses using multiple linear regression analysis with spss 17.0 for windows.Result of this study indicates board of director’s, firm’s size, BUMN company had a significant effect to CSR disclosure in Indonesia. In the other hand, leverage ratio and profitability didn’t success to give positive influence for Corporate Social Responsibility Disclosure in Indonesia
ANALISIS PENGARUH CORPORATE GOVERNANCE TERHADAP KEMUNGKINAN PEMBERIAN OPINI AUDIT GOING CONCERN OLEH AUDITOR INDEPENDEN (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2009-2011) Ema Diandra Adjani; Surya Rahardja
Diponegoro Journal of Accounting Volume 2, Nomor 2, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

The aim of this study is to examine the effect of the role of corporate governance to the possibilityof issuance of going concern audit opinion by an independent auditor. The independent variablesare used in this study is the proportion of independent directors, managerial ownership, andinstitutional ownership. This study is a replication of the study by Alexander et al., (2011) and used84 manufacturing companies which listed on the Stock Exchange in the period 2009-2011 as thesample. Samples were selected by purposive sampling method and finally obtained 38 companiesmanufacturing a going concern audit opinion and 46 manufacturing companies with non-goingconcern audit opinion. Data were analyzed using logistic regression analysis model. The resultsshow that the proportion of independent directors and institutional ownership has no effect on theissuance of going concern audit opinion by an independent auditor, while managerial ownershipaffect the administration going concern audit opinion by an independent auditor.
PENGARUH PERBEDAAN LABA AKUNTANSI DAN LABA FISKAL TERHADAP PERSISTENSI LABA DENGAN KOMPONEN AKRUAL DAN ALIRAN KAS SEBAGAI VARIABEL MODERASI (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia 2008-2011) Fatkhur Haris Irfan; Endang Kiswara
Diponegoro Journal of Accounting Volume 2, Nomor 2, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

This research aimed to analyze factors that lead to book tax differences, and then analyze the effect of book tax differences to earnings persistence, and the ability to analyze the accrual component in influencing of earnings persistence on the listed manufacturing companies in Indonesia Stock Exchange during years 2008-2011. In this research, there were two dependent variables, five independent variables, and two moderating variables. The dependent variable in this study consisted of book tax differences, and earnings persistence. The independent variable of this study consisted of large negative and positive book tax differences, the changes in revenues, the value of gross fixed assets, and firm size. Moderating variables of this study consists of accruals and cash flow components. Methods of statistical analysis in this study is multiple regression analysis using the program Eviews 6.0.The results of this research indicated that the changes in revenues, and the gross value of fixed assets a positive effect on book tax differences. large positive book tax differences and moderation accrual components with large negative book tax differences effected lower earnings persistence, and moderation accrual components with large positive book tax differences efected higher earnings persistence. This research aims to study materials related to book tax differences, and earnings persistence.

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