cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
-
Contact Email
-
Phone
-
Journal Mail Official
-
Editorial Address
-
Location
Kota semarang,
Jawa tengah
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
 4   5   6   7   8 
Search results for , issue "Volume 2, Nomor 2, Tahun 2013" : 75 Documents clear
PENGARUH ELEMEN CORPORATE SOCIAL RESPONSIBILITY TERHADAP RENTABILITAS Ahmad Hijri Alfian; Abdul Rohman
Diponegoro Journal of Accounting Volume 2, Nomor 2, Tahun 2013
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (198.596 KB)

Abstract

The aim/ the objective of this research is for study the effect of the Corporate Social Responsibilities elemen disclosure to one of the financial soundness ratio. this research uses the CSR disclosure index as a measure based on GRI indicators version 3.1. The sample are 23 companies from consumer good’s listed on the Indonesia Stock Exchange (IDX) in the period 2009 to 2011 until total company for the samples are 46 companies. While the analysis method which is used to examine the effect of CSR disclosure on the profitability ratio is using multiple linier regression analysis, classical assumption test and test hypotheses. The result of this research that indicate a significant effect of CSR toward ROE as an analitycal tool of profitability when tested simultaneously. And if tested partially based on elements of CSR, the only of social and environmental performance that significantly impact ROE. Meanwhile, ROE not impact on the labor, human rights and product performance.
PENGARUH PRAKTIK TATA KELOLA PERUSAHAAN YANG BAIK TERHADAP PENGUNGKAPAN LINGKUNGAN PERUSAHAAN Pradesta Ariningtika; Endang Kiswara
Diponegoro Journal of Accounting Volume 2, Nomor 2, Tahun 2013
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (234.389 KB)

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 LINGKUNGAN ETIKA, PENGALAMAN AUDITOR DAN TEKANAN KETAATAN TERHADAP KUALITAS AUDIT JUDGMENT Pritta Amina Putri; Herry Laksito
Diponegoro Journal of Accounting Volume 2, Nomor 2, Tahun 2013
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (350.574 KB)

Abstract

This research was aimed to obtain empirical evident whether there is any effect of environtmental ethics, auditor’s experience and obedience pressure toward audit judgment taken by auditor. This research was carried out at the Central Java especially in Semarang city with respondent  from auditors who work in Public Accountant Office in Semarang city.            The sampling was conducted by purposive judgment sampling technique. The criterias are auditor who worked on the Public Accountant Office  (KAP), especially in Central Java, Semarang city,  listed on Compartment IAI Directory Public Accountant in 2012, and has worked at least 1 year experience. Data is collected using questionnaires distributed as 75 and only 43 questionnaires that can be processed. Data analysis using multiple linear regression.            The results of this study showed that ethical environment, auditor’s experience and obedience pressure,  has a positive influence on quality of audit judgment. 
DETERMINAN DAN KONSEKUENSI INVESTASI LINGKUNGAN: Studi Empiris Pada Perusahaan yang Memperoleh Penilaian PROPER Paramita, Silvia; Chariri, Anis
Diponegoro Journal of Accounting Volume 2, Nomor 2, Tahun 2013
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (228.637 KB)

Abstract

The aim of this research is to examine the effect of determinant variables (firm size, type of industry, and ownership structure) on the environmental investment and the effect of environmental investment on firm performance as the consequences variable. Environmental investment appraisal using PROPER published by the Ministry of Environment of the Republic of Indonesia and corporate performance measured by ROA. This research used quantitative approach that examined the relationship between variables through hypothesis testing. The sampling method was purposive sampling of 30 public listed companies awarded PROPER during 2009-2011. The data analysis and hypothesis testing techniques used multiple regression analysis. The results indicated that firm size and foreign ownership have a positive effect on environmental investment while profile and institutional ownership negatively affect the investment environment. Supporting the previous research, environmental investment has a positive effect on firm performance. Environmental investment can lead to higher profitability, build an image and reputation, and to increase credibility and legitimacy of the company.
ANALISIS FAKTOR-FAKTOR PEMBENTUK KINERJA (CAMELS) PADA PERBANKAN INDONESIA Defrio, Mayco; Meiranto, Wahyu
Diponegoro Journal of Accounting Volume 2, Nomor 2, Tahun 2013
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (406.467 KB)

Abstract

ABSTRACTThe aims of this study is to determine the major factors that form the performance of the banks in Indonesia based on the CAMELS ratios. The population in this study are all banking companies listed on the Stock Exchange in 2007-2011. The sampling method used in this study was purposive sampling method with the criteria is listed for 5 years and have no delisted during the period.The total number of samples in this study were 145 research samples. However, there were 10 samples were classified as outliers and should be abolished and the number of samples become 135 samples. Company data used for this study is financial ratio that according to CAMELS ratio, consisting of PR, RAR, CAR and DRR as Capital aspects, RORA, AUR, APB and NPL as Assets aspects, LEV, CDR, SPRD, and DEBT as Management aspects, GPM, PM, ROE, ROTA, ROA, GOTA, NPM, NIM, and BOPO as Earning aspect, CASH, QUICK, LDR and ALR as Liquidity aspects, and IER as Sensitivity aspect. Techniques of analysis in this study is using factor analysis.The analysis showed that from 26 ratio, there are 25 significant ratio as forming the ratio of bank performance, and 18 of them are the permanent factors that forming the banks performance. That eighteen ratio is PR, CAR, RAR, DRR, APB, RORA, LEV, ROE, NIM, ROA, ROA, NPM, PM, GPM, ALR, CASH, QUICK, and IER

Page 8 of 8 | Total Record : 75

 4   5   6   7   8 

Filter by Year

2013 2013


Reset
Filter By Issues
All Issue Volume 13, Nomor 3, Tahun 2024 Volume 13, Nomor 2, Tahun 2024 Volume 13, Nomor 1, Tahun 2024 Volume 12, Nomor 4, Tahun 2023 Volume 12, Nomor 3, Tahun 2023 Volume 12, Nomor 2, Tahun 2023 Volume 12, Nomor 1, Tahun 2023 Volume 11, Nomor 4, Tahun 2022 Volume 11, Nomor 3, Tahun 2022 Volume 11, Nomor 2, Tahun 2022 Volume 11, Nomor 1, Tahun 2022 Volume 10, Nomor 4, Tahun 2021 Volume 10, Nomor 3, Tahun 2021 Volume 10, Nomor 2, Tahun 2021 Volume 10, Nomor 1, Tahun 2021 Volume 9, Nomor 4, Tahun 2020 Volume 9, Nomor 3, Tahun 2020 Volume 9, Nomor 2, Tahun 2020 Volume 9, Nomor 1, Tahun 2020 Volume 8, Nomor 4, Tahun 2019 Volume 8, Nomor 3, Tahun 2019 Volume 8, Nomor 2, Tahun 2019 Volume 8, Nomor 1, Tahun 2019 Volume 7, Nomor 4, Tahun 2018 Volume 7, Nomor 3, Tahun 2018 Volume 7, Nomor 1, Tahun 2018 Volume 6, Nomor 4, Tahun 2017 Volume 6, Nomor 3, Tahun 2017 Volume 6, Nomor 2, Tahun 2017 Volume 6, Nomor 1, Tahun 2017 Volume 5, Nomor 4, Tahun 2016 Volume 5, Nomor 3, Tahun 2016 Volume 5, Nomor 2, Tahun 2016 Volume 4, Nomor 4, Tahun 2015 Volume 4, Nomor 3, Tahun 2015 Volume 4, Nomor 2, Tahun 2015 Volume 4, Nomor 1, Tahun 2015 Volume 3, Nomor 4, Tahun 2014 Volume 3, Nomor 3, Tahun 2014 Volume 3, Nomor 2, Tahun 2014 Volume 3, Nomor 1, Tahun 2014 Volume 2, Nomor 4, Tahun 2013 Volume 2, Nomor 3, Tahun 2013 Volume 2, Nomor 2, Tahun 2013 Volume 2, Nomor 1, Tahun 2013 Volume 1, Nomor 1, Tahun 2012 More Issue