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INDONESIA
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
PENGARUH KARAKTERISTIK DAN TATA KELOLA PERUSAHAAN TERHADAP TINGKAT PENGUNGKAPAN INFORMASI KEUANGAN DAN NONKEUANGAN MELALUI WEBSITE PERUSAHAAN DI INDONESIA Dipo Rizkika Alfaiz; Shiddiq Nur Rahardjo
Diponegoro Journal of Accounting Volume 2, Nomor 2, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

The rapid development of the Internet creates a new way for companies to communicate with their stakeholders. One way that can be used is to disclose financial and non-financial information through the company's website, so the stakeholders can quickly and easily access them from anywhere and can immediately take a decision, especially investment. Complete information and detail can make investment decisions more effective, because it will be known to the performance and prospects of the company in detail. The research was conducted to analyze the effect of firm size, solvency, liquidity, industry type, ownership dispersion, the size of the board and audit committee size on the level of financial and non-financial disclosure through the company's website in Indonesia. The samples used in this research are 66 non-financial companies listed at Indonesia Stock Exchange in 2011. The conclusion that can be drawn from this study is the variable firm size, solvency, liquidity and dispersion of ownership have significant and positive impact on the level of financial and non-financial disclosure through the company's website in Indonesia, while other variables did not prove significant.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KETEPATAN WAKTU DAN AUDIT DELAY PENYAMPAIAN LAPORAN KEUANGAN (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI Periode 2007-2011) Karina Mutiara Dewi; Sugeng Pamudji
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 analyze the factors that affect timeliness and audit delay of financial reports to the manufacturing companies listed on the Indonesia Stock Exchange. The examined factors of this research are profitability, solvability, company size, the size of a public accounting firm and auditor's opinion as the independent variables while the timeliness and audit delay as the dependent variables. The sample consists of 335 companies listed in the Indonesia Stock Exchange (IDX) and submitted financial reports to Bapepam consistently in the period 2007-2011. The data that was used in this research was secondary data and selected by using purposive sampling method. The analysis tool used is multiple regression analysis to measure audit delay, logistic regression to measure timeliness and spearman correlation to measure the relationship between audit delay and timeliness. The partial hypothesis test results show that solvability, auditor’s opinion, and the size of the public accounting firm have significant effect on audit delay, and size of firm and auditor’s opinion have significant effect on timeliness. The correlation result show that audit delay have significant effect on timeliness.
PERBANDINGAN KEMAMPUAN LABA AGREGAT DAN LABA DISAGREGAT DALAM MEMPREDIKSI ARUS KAS OPERASI SATU TAHUN MENDATANG DAN RETURN SAHAM (Studi empiris pada perusahaan-perusahaan manufaktur yang terdaftar di BEI periode 2008 s.d. 2011) Vina Firdausia Khalida; Anis Chariri
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 aggregate earnings and disaggregate earnings to operating cash flow next year and stock returns. In addition, this study also examines whether disaggregate earnings have a better ability to predict operating cash flow and return the next year than aggregate earnings.The population in this study is a manufacturing company listed on the Indonesia Stock Exchange (IDX) of the years 2008-2011. Samples in this study were drawn through purposive sampling. Operating cash flow next year and stock returns predicted using disaggregate earnings consisting of operating cash flow and total accruals using multiple regression.The results of this study indicate that the operating cash flow next year can be predicted using aggregate earnings and disaggregate earnings. In addition, disaggregate earnings consisting of operating cash flow and total accruals improve the predictive ability of aggregate earnings. However, aggregate earnings and disaggregate earnings don’t have the ability to predict stock returns
ANTESEDEN DAN KONSEKUENSI TINGKAT PENGUNGKAPAN INFORMASI KEUANGAN BERBASIS INTERNET: PERAN MODERASI KINERJA KEUANGAN Monica Handoko; Fuad Fuad
Diponegoro Journal of Accounting Volume 2, Nomor 2, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

The rapid development of the Internet led to the emergence of a new means for the company to disclose information to shareholders. Companies can use the internet to disclose financial information to investors. This method is commonly called Internet Financial Reporting (IFR). IFR helps companies to reduce agency costs such as printing and delivery of the financial statements. IFR help companies to disseminate information of positive signals to attract investors. This study aims to analyze the factors influencing the level of disclosure of IFR, the influence of financial performance under moderate the relationship between the level of disclosure IFR and antecedents IFR and relevance of IFR for making decision of investors. The sample of this research is that companies listed on the Indonesia Stock Exchange in 2011. This study used purposive sampling method. The method of analysis used is multiple regression analysis.The results showed that company size, liquidity, company type, distribution of ownership, age listings and earnings per share effect on the level of disclosure IFR. Test results for moderating variables indicate that financial performance affects the relationship between the level of disclosure IFR and antecedents IFR. The test results for outcome variables showed that IFR relevant to making decision investor.
PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP LUAS PENGUNGKAPAN SUKARELA DAN IMPLIKASINYA TERHADAP BIAYA MODAL EKUITAS (Studi Empiris pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia Tahun 2011) Dinda Putri Oktaviani Setyaningrum; 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 obtain empirical evidence about the influence of the firm characteristics to extensive voluntary disclosure and its implications for the cost of equity capital. The study is divided into two models. The first model examined the influence of the firm characteristics to extensive voluntary disclosure. In the first model, the firm characteristics are represented by six variables. The second model examined the effect of extensive voluntary disclosure to the cost of equity capital.Sample of this study is manufacturing companies listed on the Indonesia Stock Exchange (BEI) in 2011. The data were collected by purposive sampling method. Data analysis tool used is regression analysis. Multiple regression is used to test the first model and for the second model used linear regression.The results of this study indicate that the firm characteristics consisting firm size and public accounting firm have a positive influence to voluntary disclosure, age of listings and liquidity have a negative influence to voluntary disclosure. Another variable that consists of leverage and profitability does not affect voluntary disclosure. For the second model, it has the result that extensive voluntary disclosures have a negative influence to cost of equity capital.
ANALISIS FAKTOR – FAKTOR YANG MEMPENGARUHI PEMBERIAN OPINI GOING CONCERN OLEH AUDITOR PADA AUDITEE Muthahiroh, Muthahiroh; Cahyonowati, Nur
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 the influence of litigation, audit client tenure, auditor reputation,disclosure, company size, audit opinion prior and audit lag to the granting of going concern opinion by the auditor. The research used 450 manufacturing companies listed on Bursa Efek Indonesia (BEI) from 2006-2011. Data were analyzed by logistic regression analysis. The result shows that the litigation, audit client tenure, auditor reputation, company size, disclosure and audit lag don’t have effect to the granting of going-concern audit opinion. While prior year audit opinion affect to the granting of going-concern audit opinion.
DAMPAK CORPORATE GOVERNANCE TERHADAP PROFITABILITAS PERBANKAN SYARIAH INDONESIA TAHUN 2007-2011 Virda Rakhma Septiputri; Siti Mutmainah
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 impact of corporate governance mechanisms: size of theboard of directors, board of commissioners size, proportion of independent commissioners, size ofthe Sharia Supervisory Board, and the reputation of the Public Accounting Firm on profitability asmeasured by Return on Equity (ROE).This study is an empirical research with the pooling technique in data collection. Dataobtained from the financial statements and the annual report Sharia Commercial Bank the periodof 2007 to 2011 with total 30 data. Multiple regression analysis was conducted by using SPSSversion 16 for Windows.The test results showed that size of the board of directors has positive and significanteffect to profitability.
PENGARUH KARAKTERISTIK PERUSAHAAN DAN MEKANISME CORPORATE GOVERNANCE TERHADAP PENGUNGKAPAN RISIKO DALAM LAPORAN KEUANGAN INTERIM (Studi empiris pada perusahaan-perusahaan nonkeuangan yang terdaftar di Bursa Efek Indonesia) Muhammad Andi Mubarok; Abdul Rohman
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 provide empirical evidence about company characeristics such as sector type of industry, firm size, profitability, gearing, liquidity, and cross-listing, and then corporate governance mechanism such as institutional ownership, board size, board composition, and audit committe size that affect corporate risk disclosure in interim financial reports. The statistic method that used to test the hypotheses is multiple regression analysis. The population of this research are listed nonfinancial firms on IDX in 2011. Seventy eight nonfinancial firms listed on IDX in 2011 were chosen as sample. To explain the affects between the variables, agency and signalling theories were used. And then, corporate risk disclosure was measured with content analysis method. The results of this research show that only cross-listing and board size have significant positive effect on corporate risk disclosure.  In addition, the results do not support that institutional ownership, board composition and firm characteristics attributes (sector type of industry, firm size, profitability, gearing, and liquidity) have significant effect on corporate risk disclosure in interim financial reports.
PERAN AUDIT INTERNAL DALAM PENGUNGKAPAN KELEMAHAN MATERIAL SEBAGAI PENUNJANG TATA KELOLA PERUSAHAAN YANG BAIK Samatha Adisty Ekasiwi; Endang Kiswara
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 and the role of internal audit that affect the likelihood of disclosure of material weaknesses in the company in Indonesia. This research study is a replica of Lin et al. where the difference with previous studies is the study conducted in Indonesia and had conducted a survey using a questionnaire first. There are six variables that might impact on the disclosure of material weaknesses in the company. The three variables are indicators of the Attributes of Internal Audit Function (IAF), namely competence, objectivity, and investment. Three other variables are indicators of the Internal Audit Activity Function (IAF) is the grade of internal audits, follow-up and coordination.The results show the competence of internal auditors has no effect on the disclosure of material weaknesses, internal auditor objectivity positive influence on disclosure of material weaknesses, investments in internal auditor has no effect on the disclosure of material weaknesses, internal audit grade does not affect the disclosure of material weaknesses, follow-up on audit findings are not affect the disclosure of material weakness, and coordination between the internal auditor with the external auditor has no effect on the disclosure of material weaknesses.Implications of the results of research on good corporate governance, internal auditor competence is not in line with the principles of accountability, objectivity of internal auditors in line with the principles of transparency and independence, investment in internal auditors do not fit the principles of fairness and equity, internal audit grade do not meet the principles of accountability, follow-up audit findings has not been effective in accordance basic guidelines for transparency, coordination with external auditors can not satisfy the principle of independence.
ANALISIS PENGARUH KARAKTERISTIK PERUSAHAAN DAN CORPORATE GOVERNANCE TERHADAP PENGUNGKAPAN RISIKO PERUSAHAAN (Studi empiris pada perusahaan-perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia) Cahya Ruwita; Puji Harto
Diponegoro Journal of Accounting Volume 2, Nomor 2, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

This research aims to get empirical proof about the factors which are influence corporate risk disclosure in manufacture firms. Corporate characteristic used in this research are size, profitability degree, leverage degree, liquidity degree, financially expertise of audit committees, frequency of audit committees meeting, public ownership structure, type of corporate ownership. This research uses purposive sampling to carry out sample selection. There are 99 manufacture firms which are listed in BEI (Bursa Efek Indonesia) period of 2009 until 2011 become the sample in this research. Stakeholder theory is used to explain relationship inter variable. Risk disclosure in this research use content analysis based on identification of sentences act of risk disclosure in the annual report. Statistic method that used for examining the hypothesis is multiple regression analysis. The result of this research showed that size and profitability degree are positive related significant with corporate risk disclosure. Frequency of audit committees meeting is negatively significant with corporate risk disclosure, while leverage degree, liquidity degree, financially expertise of audit committees,  public ownership structure, type of corporate ownership are not significant with corporate risk disclosure. 

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