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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
ANALYSIS OF RELATIONSHIP AMONG STAKEHOLDER PRESSURES, ENVIRONMENTAL MANAGEMENT ACCOUNTING USE, STRATEGY, AND INNOVATION: AN EMPIRICAL EVIDENCE FROM INDONESIA Arum Dwi Jayanti; Siti Mutmainah
Diponegoro Journal of Accounting Volume 2, Nomor 2, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

As an increased awareness of a global issue regarding the environmental impact of business activity; this study aims to examine the relationship among stakeholder pressures, environmental management accounting use, strategy, and innovation. This study is performed by conducting the survey to management accountants and environmental managers of companies in Indonesia. The convenience sampling technique was used and resulted in 34% response rate. The hypothesis testing was conducted by using Structural Equation Modeling (SEM) with SmartPLS 2.0 software. The results are: (1) the stakeholder pressures have a positive effect on EMA use, (2) the prospector strategy has no positive effect on EMA use, (3) EMA use has a positive effect on process innovation, but not with product innovation, (4) the prospector strategy has a positive effect on process innovation as well as on product innovation.
PENGARUH CORPORATE SOCIAL RESPONSIBILITY (CSR DISCLOSURE) TERHADAP KINERJA KEUANGAN PERUSAHAAN Ahmad Husnan; Sugeng Pamudji
Diponegoro Journal of Accounting Volume 2, Nomor 2, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aimed to examine the effect of Corporate Social Responsibility (CSR Disclosure) on corporate financial performance (return on assets, Return on Equity, Return on Sales and Current Ratio). In this study the company's financial performance is measured by using ROA, ROE, ROS and Current Ratio. Independent variables used in this study is the Corporate Social Responsibility with 79 disclosure according GRI, while the dependent variable is financial performance.Research samples were manufacturing companies listed on the Indonesia Stock Exchange (IDX) year study period 2008-2011. Data collected by the method of documentary and literature. The sample used was 156 companies during the four periods. This study uses linear regression to the data analysis.The results showed that the Corporate Social Responsibility (CSR) significantly influence the Return on Assets (ROA) and Return on Sales (ROS) but no significant effect on Return on Equity (ROE) and the Current Ratio.
PENGARUH PRAKTIK TATA KELOLA PERUSAHAAN YANG BAIK TERHADAP PENGUNGKAPAN LINGKUNGAN PERUSAHAAN Ariningtika, Pradesta; Kiswara, Endang
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 effect of the practice of good corporate governance on corporate environmental disclosure. The practice of good corporate governance is proxied by the proportion of the board of commissioners, the number of meetings the board, audit committee size and the number of audit committee meetings. This study also includes profitability, company size and leverage as control variables. The population of this research is the mining industry companies are listed on the Indonesia Stock Exchange (IDX) 2010-2011. Total observations is 38 mining companies. Sampling technique in this study is purposive sampling method. The data analysis techniques use multiple linear regression method. The results showed that the number of meetings of the board of commissioners and the size of the audit committee significantly influence corporate environmental disclosure. Meanwhile, the proportion of independent commissioners, the number of audit committee meetings, profitability, company size and leverage did not significantly influence towards corporate environmental disclosure
PENGARUH ANTARA KEPEMILIKAN KELUARGA DAN CORPORATE GOVERNANCE TERHADAP TINDAKAN PAJAK AGRESIF Nur Hidayanti, Alfiyani; Laksito, Herry
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 and provide empirical evidence of influence between family ownership and corporate governance for aggressive action.The hypothesis (1) family ownership affect aggressive tax measures, (2) corporate governance affects aggressive taxation.The population in this study is a manufacturing company listed on the Stock Exchange 2008-2011.Data was collected using purposive sampling method for manufacturing companies listed on the Indonesia Stock Exchange. Data were analyzed using regression analysis.The results of this study indicate that family ownership has no significant effect on aggressive tax measures. While corporate governance has a significant effect on aggresive tax measures as measured by cash effective tax rate (CETR).
ANALISIS HUBUNGAN FINANCIAL PERFORMANCE DAN CORPORATE SOCIAL RESPONSIBILITY Doni Kurniawansyah; Siti Mutmainah
Diponegoro Journal of Accounting Volume 2, Nomor 2, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

The aims of this research are to know the relationship between financial performance and corporate social responsibility in the Indonesian banking sector. Corporate Social Responsibility is company’s activities that its operations based on the aspects of economic, social and environment. In this study, financial performance is measured by used the  capital adequancy ratio (CAR), non performing loan (NPL), return on assets (ROA) and  loan to deposit ratio (LDR). This study used two test models, the first model used the financial performancet as the independent variable and corporate social responsibilityt+1 as the dependent variable. In the second model, corporate social responsibilityt are used as independent variables, financial performancet+1 is used as the dependent variable.            Banking companies used in this research are all banking companies listed in 2009-2011. Limited of listed companies, thus using the entire census listing companies by 29 companies. The method of analysis used in this study was multiple regression.             Based on the test results, the first model was found that the NPL and LDR  variable was not significant at the 5% significance level, but at the 10% significance level, the variables NPL has significant negative effect and LDR has significant positive effect on CSR. Meanwhile, CAR and ROA variables has no effect on CSR. In the second model, it was found that the variable CSR has positive significant effect on the variable ROA. Meanwhile, CSR does not affect the variable LDR at the 5% significance level, but at the 10% significance level, the variable CSR has significant positive effect to LDR. CSR does not affect the variable CAR and NPL.
PENGARUH BOOK TAX DIFFERENCES TERHADAP PERUBAHAN LABA Nur Aini Rosanti; Zulaikha Zulaikha
Diponegoro Journal of Accounting Volume 2, Nomor 2, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the influence of book tax differences toward earning changes.Earnings change is calculated by subtracting the net income one period ahead with current netincome and then divided by the current net income. Independent variables used in this study istemporary differences and permanent differences which are proxy of book tax differences, while thedependent variable is earnings change.The population of this study is the manufacturing companies listed in Indonesia StockExchange in 2008-2010. Sampling conducted with a random sampling technique. Based randomsampling method, the sample obtained a total of 31 companies. The method of analysis that wasused to test the independent variables influence the dependent variable is the multiple regression.The results showed that permanent differences has no significant affect toward earningschange. Temporary differences has no significant affect toward earnings change.
PENGARUH HUMAN CAPITAL TERHADAP KUALITAS AUDITOR PADA KANTOR AKUNTAN PUBLIK DI SEMARANG Oneal Savitri; Herry Laksito
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 examine the influence of human capital toward auditor’s quality in Public Accounting Firm at Semarang. The auditor quality which is the dependent variable will influence human capital as independent variablel. Human capital is consisted of formal education level, working experience, professional qualification level of auditor and continuing professional development. The population in this research are auditor in Public Accounting Firm at Semarang, Indonesia The result are all independent variable that is human capital simultantly have positif influence for auditor quality. The analysis for independent variable partially, only formal education level, working experience, and CPD that have a significant influence of the auditor quality Professional qualification level have not significant influence with auditor
FAKTOR-FAKTOR YANG MEMPENGARUHI LUAS PENGUNGKAPAN CORPORATE GOVERNANCE DALAM LAPORAN TAHUNAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2008-2011 Rianto Jati Putranto; Surya Raharja
Diponegoro Journal of Accounting Volume 2, Nomor 2, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

The research aims to analyze the effect of firm size, profitability, dispersion ownership, commisioners size, and audit quality on the disclosure of corporate governance which occurred by the Corporate Governance Disclosure Index, by a data set consisting of 16 bank company listed in Indonesia Stock Exchange .Population of this research is listed public company at Indonesia Stock Exchange with banking company as sample. The observation period made during the four years from 2008-2011. Sampling method uses purposive sampling method. Data analysis technique uses classic assumption test and hypothesis test uses multipleregression  analysisAgency theory is performed as a theory basic in research on corporate governance.The results of this research indicate that dispersion ownership and commisioners size positively affects the corporate governance disclosures. While the firm size, profitability, and audit quality are not significant affects the the corporate governance disclosures.
PENGARUH STRUKTUR CORPORATE GOVERNANCE DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA (Studi Empiris pada Perusahaan Jasa Non Keuangan yang terdaftar di Bursa Efek Indonesia 2009-2011) Arlita Marcela Sudibyo; Arifin Sabeni
Diponegoro Journal of Accounting Volume 2, Nomor 2, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

This research aims to examine the influence of, corporate governance, and size towards earnings management in non financial services companies. Corporate governance in this research intersect in three variables, such as managerial ownership, institutional ownership and the proportion of independent board commisioner. The firm size measured by using the natural logaritma of total assets.This research was conducted by using documentary method from ICMD and annual reports of companies. The analysis method of this research using multiple regression. This study using data from non financial services companies  liked in Bursa Efek Indonesia (BEI) in 2009 until 2011. Sample of this study are 60 non financial services companies. Based on the result of the research, it shows that variable which has a significance influences is the managerial ownership, and institutional ownership. The increasingly managerial ownership, and institutional ownership, can make earnings management decrease in that non financial services companies. The proportion of independent board commisioner variable and firm size variable does not have a significance influence on the earnings management at non-financial services companies. 
PENGARUH CORPORATE GOVERNANCE PERCEPTION INDEX, PROFITABILITAS, LEVERAGE, DAN UKURAN PERUSAHAAN TERHADAP NILAI SAHAM Tito Albi Utama; Abdul Rohman
Diponegoro Journal of Accounting Volume 2, Nomor 2, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aimed to examine the effect of Corporate Governance Perception Index (CGPI), profitability, leverage and size of the company's share value companies listed in Indonesia Stock Exchange 2007-2011. In this study, there are four independent variables, Corporate Governance Perception Index (CGPI), profitability, leverage, and firm size and one dependent variable is the value of the stock. The sampling method used in this research is purposive sampling method. The number of populations found in this study were 343 companies that meet and then purposive sampling six companies. type of regression model used in this study is multiple regression, and then to test in multiple regression studies using the Statistical Product and Service Solutions (SPSS) version 20.0 for windows using F test (ANOVA) and a test T (partial).The result of this study showed that together (Test F) all independent variables affect the value of the stock. Then the only independent variable T test Profitability, Leverage, and firm size are affeting the value of stock significantly. While corporate governance perception index variabel does not effect the value of stock.

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