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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
MAPPING INTERNATIONAL FINANCIAL REPORTING STANDARDS CONVERGENCE ON FINANCIAL STATEMENTS (A COMPARATIVE STUDY BETWEEN UNILEVER AT UNITED KINGDOM AND INDONESIA) Enjelina Intan Prima Dewi; Endang Kiswara
Diponegoro Journal of Accounting Volume 2, Nomor 2, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

IFRS convergence came in response to the need for relevant and comparable accounting information. IFRS convergence in the EU has started since 2005. While in Indonesia have been fully adopted IFRS from 2012. By doing convergence, then the previous financial statements presented on a GAAP basis will be amended. This study aimed to answer questions such as: what does the complexity of the load of works to be done by a company that has not been fully adopted IFRS; identify the impact of the convergence of IFRS on accounting policies and information and disclosures in the notes to the financial statements of the companies; and what is the proposed mapping strategy that could assist the companies to do their convergence action.The research was conducted by the comparative method of qualitative analysis through case studies on two companies, Unilever Group in the UK and PT.Unilever Indonesia Tbk in Indonesia. The data used are secondary data from the companies’ annual financial statements in 2011. Analysis of the financial statements of the company made toward the 12 IFRS, 26 IAS and 26 PSAK.Refer to 12 IFRS, 26 IAS ,and 26 PSAK analyzed the results showed that the load of works of company (PT. Unilever Indonesia Tbk) that will be full convergence with IFRS is quite complex because of the number of standards to be adopted and the nature of the regulatory principle-based so it requires more judgment and disclosures in the notes to the financial statements. Disclosures made in the notes to the financial statements are more detail because of the use of judgment in financial reporting. The impact of IFRS convergence is significantly seen in the concept of measuring the elements of financial statements in which the fair value is more widely used. Disclosure of items in financial statements is more detail due to the using of judgment in financial reporting. Understanding and evaluating toward new adopted standards and developing a robust accounting policies and procedures followed by gradual adoption of standards is one of mapping strategy that could assist the companies in doing their convergence action.
PENGARUH STRUKTUR GOVERNANCE DAN INTERNAL AUDIT TERHADAP FEE AUDIT EKSTERNAL PADA PERUSAHAAN-PERUSAHAAN MANUFAKTUR YANG LISTING DI BEI Mohammad Al Hazmi; 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 study is to examine the influence of the characteristics of structur governance (board commissioner and audit committee) and  intern audit on audit fees. The existence of structur governance (the board commissioner and the audit committee) and audit intern as a mechanism of checks and balances is expected to reduce control risk, so low external audit fees can be achieved.This study uses secondary data from annual reports of manufacturing companies which listed on Bursa Efek Indonesia in 2007-2011. This study uses purposive sampling method and uses multiple linear regression as the analysis instrument. Before being conducted the regression test, it is examined by using the classical assumption tests.The results of this study indicate that the independent commissioner, the meeting intensity of the board commissioner, the independency of the audit committee, the size of the audit committee, the meeting intensity of the audit committee and the expertise of the audit committee  did not influence the external audit fees. Size of the board commissioner and the intern audit have significant positive relationship on the external audit fees. It means a bigger size of the board commissioner and there is any demand about high internal control will demand a high quality audit from external auditors, resulting in higher audit fees.
PENGARUH STRUKTUR KEPEMILIKAN PERUSAHAAN TERHADAP KUALITAS AUDIT Bagus Pratama; Muchamad Syafruddin
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 effect of ownership structure on audit quality. The research was done by testing the effect of variable ownership concentrations (OwCon), foreign ownership (ForOwn), institutional ownership (InsOwn), and managerial ownership (ManOwn) on audit quality (AuQua). In addition, this study also used two control variables namely firm size (Size) and leverage (Lev). The population used in this study are all companies listed on the Indonesia Stock Exchange (IDX) in the period of 2011. While the sampling method used was purposive sampling method. Overall, the sample used in this study amounted to 166 companies. From the analysis performed in this study, it can be concluded that the all variable OwCon, ForOwn, InsOwn, and ManOwn significantly influence AuQua. So, from four hypotheses that proposed in this study, all of them are accepted.
PENGARUH KECAKAPAN MANAJERIAL TERHADAP MANAJEMEN LABA DENGAN KUALITAS AUDITOR SEBAGAI VARIABEL PEMODERASI Radityas Utami; Muchamad Syafruddin
Diponegoro Journal of Accounting Volume 2, Nomor 2, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

The objectives of this study is to examine the impact of managerial ability on earnings management. In addition, objective of this study is also to examine how the effect of audit quality in moderating the relationship between managerial ability and earnings management.The sample of the study is manufacturing companies listed on the Indonesia Stock Exchange in 2008 to 2010, with as many as 321 firms. Managerial ability is measured using Data Envelopment Analysis (DEA). Audit quality is measured using the user's perception of the quality of financial reporting by category Big 4 Firm and Non-Big 4. While earnings management is measured by the formula Jones modification.Using multiple regression analysis, it was found that managerial ability have positive impact to earnings management. However, the quality of the auditors did not moderate the relationship between earnings management and managerial skills.
PENGARUH CORPORATE SOCIAL RESPONSIBILITY DAN KEPEMILIKAN ASING TERHADAP KINERJA PERUSAHAAN (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia) Adhiwardana, Edoardus Satya; Daljono, Daljono
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 test the effect of CSR and foreign ownership on financial performance. Data collecting is using of purposive sampling method for manufactur companies listed in Indonesia Stock Exchange in. A total of 66 manufactur companies are used as a sample. The method of analysis of this study use multiple regression. The results of this research indicate that the CSR and foreign ownership have a significant effect on firm performance.
STUDI EMPIRIS TERHADAP FAKTOR YANG MEMPENGARUHI PILIHAN KARIR MAHASISWA AKUNTANSI Sekar Kuningsih, Reni; Harto, Puji
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 differences on job expectation on whether students choose to pursue a public accountant career or nonpublic- accouuntant career.This research took a sample of 129 respondents from final year of undergradute accounting students (S1), Professional Program in Accounting (PPA) students, and Master Degree (S2) students. The data was collected by distributing questionnaire to respondents directly. The data was analyzed using exploratory factor analysis.The result of this study indicated that there were significant differences on job expectation between students choose to pursue a public accountant career and students choose to pursue nonpublic-accountant career.
PENGARUH ENVIRONMENTAL PERFORMANCE TERHADAP ENVIRONMENTAL DISCLOSURE DAN HARD ENVIRONMENTAL DISCLOSURE PERUSAHAAN Gladia, Prima; Rahardja, Surya
Diponegoro Journal of Accounting Volume 2, Nomor 2, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

The objective of this study is to determine the impact of environmental performance to the level of environmental disclosures and the level of hard environmental disclosures. Disclosure is scored using an index developed by Clarkson et al. (2008) and the environmental performance measure is based on PROPER ratings. The population in this study is non-financial companies listed on Indonesia Stock Exchange in 2011. Based on purposive sampling criteria, obtained 61 companies as a sample. Analysis of the hypothesis testing in this study using statistical analysis (linear regression analysis and t-test). From the result obtained by testing the first hypothesis that the environmental performance has a significant positive affects on the level of environmental disclosure. Test result on the second hypothesis that the environmental performance has not significantly influences to hard environmental disclosure.
PENGARUH FUNGSI AUDIT INTERNAL TERHADAP FEE AUDITOR EKSTERNAL Erlina Dyah Hapsari; Herry Laksito
Diponegoro Journal of Accounting Volume 2, Nomor 2, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

Understanding the relationship between a firm’s internal audit function and its external auditor fees is important. It has economic implications for firms and external auditors, particularly given that internal and external auditors both serve as monitoring mechanisms of a firm. This study examine the relationship between a firm’s internal audit function and its external auditor fee. It uses secondary data from annual reports of non-financial companies which listed on Bursa Efek Indonesia in 2010-2011. This study used purposive sampling method and used multiple linear regression as the analysis instrument. Before being conducted the regression test, it is examined by using the classical assumption tests. The results of this study indicate that internal audit function significantly influence the external auditor’s fees. Firms with active internal audit functions have higher audit fees, as a consequences higher complexity of external auditor duty. It means that higher responsibility of external auditor on determine the relevances of internal audit function related to firm’s internal control structure and its influences to financial statement or misstatement potential of financial statements, resulting in higher audit fees.
PENGARUH KARAKTERISTIK GOOD CORPORATE GOVERNANCE (GCG) TERHADAP LUAS PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) DI INDONESIA (Studi Empiris Pada Perusahaan perbankan Yang Terdaftar di BEI Tahun 2008-2011) Dwi Arini Untoro; Zulaikha Zulaikha
Diponegoro Journal of Accounting Volume 2, Nomor 2, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aimed to analyze the characteristics of the GCG that affect CSR disclosure in annual reports of banking companies listed in the Indonesian Stock Exchange in the year 2008-2011. GCG characteristics used in this study is the size of the board of commissioners, the proportion of independent of commissioners, and audit committee size.The population of this study are all banking companies listed on the Indonesia Stock Exchange (BEI) in the year 2008-2011. Total sample is 100 annual report of banking companies as determined by purposive sampling method. This research analyzes CSR disclosure in annual reports by the method of content analysis. Data analysis was performed using multiple regression analysis with SPSS for Windows 16.00.The results of this study indicate that the size of the board of directors and firm size (size) significantly affect CSR disclosure in Indonesia, and the proportion of independent board of directors, audit committee size, leverage, and profitability no proven effect against broad disclosure of CSR.
PENGARUH SIKLUS KONVERSI KAS TERHADAP PROFITABILITAS PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA TAHUN 2008-2011 Iva Indarnika Cahaya Martha; Indira Januarti
Diponegoro Journal of Accounting Volume 2, Nomor 2, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to determine the effect of cash conversion cycle on profitability. Cash conversion cycle consists of three components: number of days inventory, number of days accounts receivable and number of days accounts payable. Profitability is measured by gross operating income. Population of this research are manufacturing companies which listed in Indonesian Stock Exchange (BEI). The sample are manufacturing companies which listing in Indonesian Stock Exchange (BEI) during 2008-2011 and comply sample criteria. Total sample are 104 companies. The result of this research show that cash conversion cycle had significant and negatif effect to profitability.

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