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<![CDATA[PENGARUH MEKANISME CORPORATE GOVERNANCE TERHADAP RISIKO PERBANKAN ]]>
<![CDATA[Adhitya Rachmadan]]>;
<![CDATA[Puji Harto]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 2, Nomor 3, Tahun 2013 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[This study examined the influence of the corporate governance mechanism to the bank risk. Independent variables in this study are the proportion of independent directors, board size, institutional ownership. state-owned banks, and foreign-owned banks. Banking risk is comprise Capital Risk using Capital Adequacy Ratio (CAR), Credit Risk using Non Performing Loan (NPL) and Liquidity Risk Loan to Deposit Ratio (LDR). Banking companies used in this research are all banking companies listed in Indonesia Stock Exchange (IDX) 2009-2011consisting of 29 banks.so the total observation from the period is 83. The method of analysis used in this study was multiple regression. The empirical results of this study show that instutional ownership and foreign ownership have a positive effect on CAR and government-ownership have a positive effect on NPL. meanwhile foreign ownership have a positive effect on LDR]]>
<![CDATA[ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI UNDERPRICING KETIKA INITIAL PUBLIC OFFERING (IPO) DI BURSA EFEK INDONESIA ]]>
<![CDATA[Indita Azisia Risqi]]>;
<![CDATA[Puji Harto]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 2, Nomor 3, Tahun 2013 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[Underpricing is phenomenon of IPO which often happened in capital market and have been proved by researchers in many countries. This research aims to analyze the determinant factors of underpricing. The population research was company go public which is listed on Bursa Efek Indonesia (BEI) which perform initial public offering (IPO). Samples in this study were an IPO company listed on the Stock Exchange (Indonesia Stock Exchange) in the 2007-2011 period. The samples used were 71 companies that were taken through purposive sampling. The results of this research showed that underwriter's reputation has negative and significant effect on underpricing. While the auditor's reputation, Return on Equity (ROE) and leverage ratio has no effect on underpricing.]]>
<![CDATA[PENGARUH RISIKO LITIGASI DAN CORPORATE GOVERNANCE TERHADAP KEBERADAAN AHLI AKUNTANSI DALAM KOMITE AUDIT ]]>
<![CDATA[Saesar Adhidewanto]]>;
<![CDATA[Etna Nur Afri Yuyetta]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 2, Nomor 3, Tahun 2013 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[The purpose of this study is to examine association betweeen litigation risk and corporate governance mechanisms consisting of the ownership of controlling shareholders, foreign ownership, government ownership, board size, the size of board commissioners, independent commissioners, capital adequacy ratio (CAR) and the external auditor Big 4 with the proportion of accounting financial experts within banking firm’s audit committee. Based on purposive sampling method, 69 banking firms which consistently have been listing in Indonesia Stock Exchange (BEI) from 2009-2011 are obtained. The data was analyzed with classic assumption test and the hypotheses were examined using linear regression model. The result of this study provides evidence that litigation risk which is considered as external factor and independent commissioners as a part of corporate governance mechanisms significantly associated with proportion of accounting financial experts within banking firm’s audit committee. However, the other corporate governance mechanisms which are the ownership of controlling shareholders, foreign ownership, government ownership, board size, the size of board commissioners, capital adequacy ratio (CAR) and the external auditor Big 4 have no significant association with proportion of accounting financial experts within audit committee. ]]>
<![CDATA[ANALISIS PENGARUH STRUKTUR MODAL TERHADAP PROFITABILITAS (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2009-2011) ]]>
<![CDATA[Elisa Purwitasari]]>;
<![CDATA[Aditya Septiani]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 2, Nomor 3, Tahun 2013 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[This study aims to analyze and provide empirical evidence of the influence of capital structure towards profitability. The analysis used independent variable of capital structure. The independent variable proxied with Short-term Debt to asset (STD), Long-term Debt to asset (LTD), and Total Debt to asset (TDA). The dependent variable is profitability. Return on Equity (ROE) is used to measured profitability. The sample used in this research was the secondary data from annual report of Manufacturing companies which listed on Bursa Efek Indonesia in 2009-2011. The sample was taken using the method of purposive sampling, and those meeting the selection criteria were also taken. The sample used was of 245 companies. The statistic method used was multiplied analysis linear regression with hypothesis testing of statistic t and F test. The results of research show that variables LTD does not have a significant relationship to profitability. While the STD and TDA variables have a negative relationship to profitability of manufacturing companies listed on Bursa Efek Indonesia over period 2009-2011.]]>
<![CDATA[FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN INFORMASI AKUNTANSI DI INTERNET OLEH PEMERINTAH DAERAH ]]>
<![CDATA[Rahmad Dian Afryansyah]]>;
<![CDATA[Haryanto Haryanto]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 2, Nomor 3, Tahun 2013 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[The aim of this research is to examine factors which predicted the level of accounting information disclosure in internet by local government. Factors which are going to be tested are size, investment level, wealth, political competition and press visibility. The population of this research are local governments of Indonesia. The number of samples is 47, calculated using Slovin calculation formula. Analysis method used to test hypothesis in this research is linear regression. The result of this study indicates that press visibility significantly has negative influence to the level of accounting information disclosure in internet by local government. It means that the local government resistance to provide accounting information to the media because the media's tendency is usually to explore the negative side of a local government such as the budget deficit and corruption. The other factors, such like size, investment level, wealth, and political competition do not influence the level of accounting information disclosure in internet by local government significantly.]]>
<![CDATA[PENGARUH LINGKUNGAN INSTITUSIONAL DAN TIPE AUDITOR TERHADAP OPINI AUDIT ]]>
<![CDATA[Awalia Zahra, Karina]]>;
<![CDATA[Chariri, Anis]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 2, Nomor 3, Tahun 2013 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[This study aimed to examine the effect of the institutional environment and the type of auditor's audit opinion. Institutional environment can be divided into strong institutional environment (DKI Jakarta) and a weak institutional environment (Non DKI Jakarta). Type of auditor auditor divided into local and non-local auditors. Audit opinion can be divided into an unqualified audit opinion and non unqualified audit. The research method used is quantitative method that examined the relationship between variables through hypothesis testing using 84 samples in 28 companies during the three periods. The sampling method of SOEs using purposive sampling, wheares the sampling method of non-SOEs using random sampling methods. Hypothesis testing techniques performed using logistic regression analysis using SPSS.The results obtained indicate that the institutional environment negatively affect the audit opinion. Meanwhile, positive effect on the type of auditor's audit opinion. This is consistent with a previous study conducted by Chan et al. (2010) who found that local auditors more easily issued an unqualified opinion on the institutional environment is weak compared to the strong institutional environment, as well as local auditors more easily issued an unqualified opinion on the institutional environment is weak compared to the local auditor.]]>
<![CDATA[DETERMINAN PILIHAN KARIR PADA MAHASISWA AKUNTANSI (Studi Empiris pada Mahasiswa Akuntansi S1 Universitas Diponegoro) ]]>
<![CDATA[Widiatami, Anna Kania]]>;
<![CDATA[Cahyonowati, Nur]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 2, Nomor 3, Tahun 2013 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[This research is aimed to learn the influence of factors: level of students, salary, professional training, social values, professional confession, and job enviroment toward to the choice of carrirer of accounting students with gender as a control variable. The research data is found by purposive sampling and convience sampling technics for undergraduate accounting students in Diponegoro University. There are 571 total population of students, with Slovin formula obtained 85 respondents consisting of 40 respondens of junior student and 45 respondens of senior student. To test some hypothesis in this research, researcher use Multinomial Logit method as data analyst tool.The result of the research shows that factors: professional training, social values, professional confession, and job enviroment influence the choice of carrier of accounting students. While level of students and salary factors not influence the choice of carrier of accounting students. ]]>
<![CDATA[MENCARI FORMAT LAPORAN KEUANGAN YANG SESUAI DENGAN KLUB SEPAK BOLA DI INDONESIA: STUDI KASUS PADA KLUB SEPAK BOLA PERSEMA ]]>
<![CDATA[Siddik, Muhammad Hananto]]>;
<![CDATA[Chariri, Anis]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 2, Nomor 3, Tahun 2013 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[This study aimed to find out the format of financial statement presentation appropriate for football clubs in Indonesia. This study seeks to analyze how the financial reports generated by the football club in Indonesia is able to provide quality information for the interested parties to fulfill the accountability aspect. This research was conducted with qualitative methods through a case study on the football club Persema by interviewing the CEO of PT. Singosari Sakti Indonesia and financial staff, as well as analysis of financial statements and related documents obtained directly from the company. In this research, analysis of financial statements Arsenal and Juventus is employed as a benchmark of financial statements presentation. Therefore, this study also provide an advice as a reference about the form of financial statements in accordance format for a football club in Indonesia that will be go public in the future. The suggestions are given on the basis of IFRS standards and compliance aspects of accountability against AFC.]]>
<![CDATA[FAKTOR-FAKTOR YANG MEMPENGARUHI TINGKAT KEPUASAN PENGGUNA APLIKASI PELAPORAN KEUANGAN PEMERINTAH ]]>
<![CDATA[Amin Nursudi]]>;
<![CDATA[Sudarno Sudarno]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 2, Nomor 3, Tahun 2013 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[This study aims to examine the factors that influence user satisfaction of government financial reporting application. The government financial reporting application is one of the Accounting Information Systems (AIS) operational device that applied in the central government agency. Given the important role of this application, both in the obligation implementation of the preparation and submission of financial statements currently or in the process of further development for the Treasury State Budget System (SPAN) implementation, it is necessary to measure the user satisfaction of the government financial reporting application as a form of evaluation of the AIS implementation success. The data obtained using questionnaires that distributed to all accounting units in the regional payment of Padang Treasury Office (KPPN). Furthermore, the data used to test all variables in the study with multiple regression analysis. The data were processed with SPSS version 16.0. The study results showed that the factors used in this study model can explain the variability of the user satisfaction by 83%. The study results showed that the application quality, information quality, human resources and Treasury Office (KPPN) services had positive effect on user satisfaction. On the other hand, the study results also showed that the management support had positive effect but not significant on user satisfaction.]]>
<![CDATA[PENGARUH KUALITAS AUDIT TERHADAP MANAJEMEN LABA ]]>
<![CDATA[Muhammad Dody Amijaya]]>;
<![CDATA[Andri Prastiwi]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 2, Nomor 3, Tahun 2013 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[Earnings management is an action taken to regulate managers profit by raising, lowering and flattening income managers as you wish, so as to reduce the credibility of financial statements. With the earnings management, it will increase agency costs. To reduce agency costs will require a qualified auditor who acts as a controller such as the size of the Firm, Auditor industry specialist, and auditor independence. Therefore high quality audits which acts as an effective deterrent earnings management, because management's reputation will be destroyed and the value of the company will go down if this false reporting detected or uncovered. The samples used in this study is a banking company listed in Indonesia Stock Exchange in 2008-2011. Results indicate that audit quality is measured by the size of the firm and industry specialist auditors negatively affect earnings management. So that the existence of the firm size and industry specialist auditors can inhibit earnings management. While the existence of the independence of auditors failed to prove capable of limiting earnings management.]]>
