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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
FAKTOR-FAKTOR YANG MEMPENGARUHI PENETAPAN FEE AUDIT EKSTERNAL PADA PERUSAHAAN YANG TERDAFTAR DI BEI Rizki Nugrahani, Nadia; Sabeni, Arifin
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 factors that influence the determination of external audit fees on all companies listed on Bursa Efek Indonesia (BEI). The factors tested in this study are internal audit, corporate governance, the characteristics of auditors (BIG4), firm size, and subsidiaries. Collecting data is using purposive sampling method to all companies listed in Bursa Efek Indonesia (BEI) during 2009-2011. A total of 65 companies in used as sample in this research. This study 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 research showed that the size of the board commissioner, the size of the audit committee, characteristics of the auditor (BIG4), firm size and subsidiaries have significant relationship on the external audit fees. However, internal audit, the independence of the board commissioner, the meeting intensity of the board commissioner, independency of the audit committee, and the meeting intensity of the audit committee did not have significant influence with external audit fees.
ANALISIS PENGARUH TATA KELOLA PERUSAHAAN TERHADAP MANAJEMEN LABA Mahendra Taufiq Noviardhi; P. Basuki Hadiprajitno
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 corporate governance on earnings management in manufacturing companies. Corporate governance is seen in the study of boards of directors, board of directors, ownership structure, audit committee, firm size, and leverage. Ownership structure used in this study is the family ownership structure in which companies with family ownership does not belong to the public, government, and foreign. Firm size was measured by using the total assets owned by the company.        This research was done by taking the data from the Indonesian Capital Market Directory (ICMD) and the financial statements of manufacturing company. The method of analysis used in this study is multiple regression. The population  which used in this research is manufacturing company which listed in Indonesian Stock Exchange . The sample which used in this research is 50 companies which listed on Indonesian Stock Exchange on 2009-2011. The results of this study indicate that the firm size variable has a significant effect on earnings management. The only variable that showed a negative relationship is board of directors, it’s mean that the board looks have didn’t make earning management. 
ANALISIS PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP INSTITUTIONAL OWNERSHIP Konny Hanggarwati; Siti Mutmainah
Diponegoro Journal of Accounting Volume 2, Nomor 2, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

This study examined the influence of CSR disclosure to Institutional ownership. Institutional ownership is the ownership owned by institution or agencies. CSR disclosure in this study consists of four dimensions, namely the dimensions of employees relation, community involvement, products and environments.This study used the multiple linear regression analysis. The multiple linear regression analysis used to examined the effect of CSRD dimensions of employee relation, community involvement, product and environment on the Institutional Ownership. The sample is annual report high-profile companies listed on the Indonesia Stock Exchange in 2010-2011.The result in this study indicate that overall of CSR disclosure has a positive and significant impact to the Institutional Ownership. CSR disclosure dimensions of employee relation also has a positif and significant impact to the Institutional Ownership. However, CSR disclosure dimensions of community involvement, product and environment have a positif impact but not significant.
ANALISIS PENGARUH KARAKTERISTIK CORPORATE GOVERNANCE TERHADAP KEMUNGKINAN FINANCIAL DISTRESS Fauziah Nurul Fadhilah; Muchamad Syafruddin
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 corporate governance characteristics like ownership concentration, government ownership, managerial ownership, independent directors, managerial agency cost, and auditor’s opinion on probability of financial distress. Leverage, profitability, and liquidity used as control variable. The population in this study consists of all listed firms in Indonesia Stock Exchange in year 2010-2011. Sampling method used is purposive sampling. A criterion for firm with probability of financial distress is a company which is has a negative net income in a year ended. Data of these listed companies one and two years before they selected as samples. By omitting companies with some data unavailable, the samples consist of 296 companies. Then, there are 28 samples that included outlier should be excluded from samples of observation. So, the final amounts of the sample are 268 firms. Logistic regression used to be analysis technique. The empirical result of this study show that ownership concentration, managerial ownership, independent directors, and auditor’s opinion have negatively significant influenced on probability of financial distress. Managerial agency cost has positively significant and government ownership has no significant influence to probability of financial distress.
DETERMINAN KEBERADAAN RISK MANAGEMENT COMMITTEE PADA PERUSAHAAN GO PUBLIC DI INDONESIA Mona Ajeng Puspaningrum; Sugeng Pamudji
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  information about The determinants of existence Risk Management Committee in Indonesia. This study was conducted by using independent variables are number Board of Commissioners, Proportion Independent Commissioner, Reputation of External Auditor, Corporate Complexity, Leverage and Financial Reporting Risk and its was used control variable is size of company. Existence of Risk Management Committee has two forms, they are Risk Management Committee joined with the Audit Committee and Risk Management Committee, which is separated from the Audit Committee or referred Separate Risk Management Committee (SRMC). This research was conducted using Logistic Regression as a test of the hypothesis. Data collection in this study using purposive sampling to non-banking financial companies listed at the Indonesia Stock Exchange in 2011. as many as 219 companies are used as samples in this study. Result of this study showed that the variables that affect existence of Risk Management Committee joined with the Audit Committee is affiliated with the Audit Committee is Reputation of External Auditor. Meanwhile, the variables that affect the existence of a separate Risk Management Committee separated from the Audit Committee is Leverage.
PENGARUH METODE PENGUKURAN INTELLECTUAL CAPITAL BERBASIS PASAR DAN NILAI TAMBAH TERHADAP KINERJA PASAR DAN KINERJA KEUANGAN PERUSAHAAN (Studi Kasus Pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2007-2011) Aty Utami; Fuad Fuad
Diponegoro Journal of Accounting Volume 2, Nomor 2, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose this study is to  compare  measurement approach of intellectual capital by market based and efficiency of value added and  investigate the association between intellectual capital to corporate market performance and three profitability dimensions of  financial company’s performance: ROA, ROE, and EPS. This study used quantitative method on financial statement of manufactures listed in Indonesia Stock Exchange during 5 years period from 2007 until 2011. Three hundred and ninety four  companies were collected using purposive sampling method in this study.It is empirical study using PLS for the data analysis. The findings show that : IC which measured by market based influences positively to corporate market performance and financial company’s performance. The other method of IC measured by value added intellectual coefficient- VAIC influences positively to corporate market value and financial company’s performance. For comparison between measurement approach of IC, VAIC more accurate for investigate the association between IC and corporate market performance and financial company’s performance rather than market based approach.
PENGARUH STRUKTUR CORPORATE GOVERNANCE DAN FINANCIAL INDICATORS TERHADAP KONDISI FINANCIAL DISTRESS Oktita Earning Hanifah; Agus Purwanto
Diponegoro Journal of Accounting Volume 2, Nomor 2, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

This study investigates the impact of corporate governance structure and financial indicators on financial distress. The corporate governance structure in this study using the indicator size of the board of directors, the board size, independent commissioners, managerial ownership, institutional ownership, and the size of the audit committee. While financial indicators use liquidity, leverage, profitability, and operating capacity. The population in this study are all of the manufacturing companies listed on the Indonesia Stock Exchange and is continously published financial statements in the year 2009-2011. Based on purposive sampling method, samples obtained is 45 companies in the period 2009-2011 so obtain 135 observations. The criteria of financial distress in this study was measured by using interest coverage ratio. This study used logistic regression as a data analysis tool. The result of this research showed that director size, manajerial ownership, institutional ownership, leverage and operating capacity have significant impact on the financial distress condition. This research failed to prove effect of commissioners size, independent commissioners, size of the audit committee, liquidity and profitability with probability of experiencing financial distress.
PENGARUH ORIENTASI ETIKA TERHADAP SENSITIVITAS ETIKA AUDITOR DENGAN KOMITMEN PROFESIONAL DAN KOMITMEN ORGANISASI SEBAGAI VARIABEL INTERVENING (Studi Pada Auditor KAP di Kota Semarang) Dani Adi Kurniawan; Indira Januarti
Diponegoro Journal of Accounting Volume 2, Nomor 2, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

The aim of this research is to provide empirical evidence about the effects of idealism andrelativism of ethics orientation of professional commitment and the commitment of theorganization. In addition, this research is try to give empirical evidence about the effects ofprofessional commitment to organizational commitment. Furthermore, To provide empiricalevidence about the effects of idealism and relativism of ethics orientation, professional commitmentand also ethical sensitivity of organizational commitment.Population in this research are auditors who work in the public accountant office inSemarang. The number of samples obtained by using convenience sampling technique are 45respondents. The kind of data used is primary data. Furthermore, collecting data method used iscollecting data method by using questionnaire.The results of research using the PLS are : idealism and relativism influence significantly toprofessional commitment , Idealism significantly influence to organizational commitment, whereasrelativism does not significantly influence to organizational commitment. Professionalcommitments take effect insignificantly to the to organizational commitment. Idealisms, relativism,and the Organizational commitment take effect to ethical sensitivity, whereas professionalcommitment does not influence significantly towards ethical sensitivity. The influence ofintervening of idealism towards ethical sensitivity through professional commitment is notaccepted. The influence of intervening of idealism towards ethical sensitivity throughorganizational commitment is accepted.
PENGARUH STRUKTUR KEPEMILIKAN DAN KINERJA INTELLECTUAL CAPITAL TERHADAP NILAI PERUSAHAAN (Studi Empiris pada Perusahaan Keuangan di BEI Periode Tahun 2009 – 2011) Prasetyanto, Pramundityo; Chariri, Anis
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 analyze the relationship between the managerial ownership, institutional ownership, foreign ownership, intellectual capital performance using Pulic models (Value Added Intellectual Coefficient-VAIC â„¢) as a method of quantifying and firm value (Tobin's Q). Is there a relationship between the ownership structure of both managerial ownership, institutional, and foreign and the intellectual capital performance to the firm market value. Data from this study were obtained from financial statements and annual reports of financial companies drawn from the Indonesia Stock Exchange. The population of this study is financial companies listed on the Indonesia Stock Exchange during the years 2009-2011 for 52 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 financial companies. The method of analysis used in this study is multiple regression with SPSS computer program. The results of this study show that managerial ownership and institutional ownership of the financial sector companies in Indonesia have no significant effect on firm value (Tobin's Q). However, the ownership that comes from foreign ownership has a significant impact on firm value (Tobin's Q) with the positive direction. The results of this study also indicate that the performance of intellectual capital (VAICTM) have positive effect on firm value (Tobin's Q).
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT DELAY (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar di BEI Tahun 2009-2011) Estrini, Dwi Hayu; Laksito, Herry
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 impact of profitability, company size, auditors gender, and reputation of accountant firms influence simultaneously toward audit delay in manufacturing company that listed on the Indonesia Stock Exchange from 2009 to 2011.Data that used in this research is financial statements from each company, publized through website www.idx.co.id. This study used purposive sampling methods. The data which have already collected are processed with classic assumption test before hypothesis test. The results of this study show that of profitability, auditors gender and reputation of accountant firms significant effect toward audit delay, Whereas, company size do not influence time of audit delay. 

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