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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 81 Documents
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Search results for , issue "Volume 2, Nomor 3, Tahun 2013" : 81 Documents clear
PENGARUH CORPORATE GOVERNANCE DAN KUALITAS AUDITOR TERHADAP MANAJEMEN LABA Sofyan Effendi; Daljono Daljono
Diponegoro Journal of Accounting Volume 2, Nomor 3, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

Earnings management is the action taken by managers in manipulating financial statements are intended to benefit himself. It is considered as fraud committed by management as detrimental to many parties. This study aims to analyze and provide on empirical evidence of the influence of firm size, board composition, audit committees (audit committee activity and size), ownership (institutional and managerial) and auditor reputation on earnings management.This study used a sample of banking companies listed in Indonesia Stock Exchange (IDX) during the years 2009-2011 with a purposive sampling method and obtained as many as 69 samples. This study uses secondary data from company annual reports obtained from BEI. Data were analyzed using multiple linear regression.The results of this study indicate that the size of the audit committee, managerial ownership and quality auditor significant effect on earnings management. While the size of the company, board composition, audit committee activity and institutional ownership has no significant effect on earnings management.
PENGARUH EARNINGS MANAGEMENT TERHADAP CAUSAL DISCLOSURE Eri Nurjanah; Marsono Marsono
Diponegoro Journal of Accounting Volume 2, Nomor 3, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

Initial Public Offering (IPO) is one reason for the emergence of earnings management is done to attract potential investors. Earnings management is suspected causal disclosure influence as a form of self-serving attributions. This study aimed to examine the effect of earnings management on the causal disclosure of non-financial firms do IPO in 2008-2011 are listed on the Stock Exchange and Bloomberg. This study uses a quantitative approach using secondary data sources, where the observation method used is purposive sampling. This study uses multiple regression analysis with the assumption of Ordinary Least Square (OLS), which consists of two regression models using the control variable Size, Leverage, Audit Quality, Profitability, Sales Growth, Capital Intensity, Current Ratio, Percentage of Public Shares and Industry Dummy. The results of this study indicate that partial earnings management significantly influence causal disclosure assertive. Control variables that influence the assertive causal disclosure Size, Leverage, Audit Quality, and Profitability. While simultaneously earnings management, Size, Leverage, Audit Quality, Profitability, Sales Growth, Capital Intensity, Current Ratio, Percentage of Public Shares and Industry Dummy influence assertive causal disclosure.
LOVE OF MONEY, ETHICAL REASONING, MACHIAVELLIAN, QUESTIONABLE ACTIONS : THE IMPACT ON ACCOUNTING STUDENTS’ ETHICAL DECISION MAKING BY GENDER MODERATION Ratih Yeltsinta; Fuad Fuad
Diponegoro Journal of Accounting Volume 2, Nomor 3, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to analyze whether there is a relationship between the level of love of money, ethical reasoning, Machiavellian on questionable actions in accounting students to ethical decision making in accounting violations by gender moderation. The samples were taken by using the method of data collection is called purposive sampling. The samples used as many as 30 respondents. The data obtained were analyzed using analysis techniques PLS (Partial Least Square) via software SmartPLS. The results of this study indicated that there is a relationship between the level of  love of money on accounting students to ethical reasoning and Machiavellian level as well as the relationship between ethical reasoning and Machiavellian against questionable action. The results also showed that the action of questionable actions also affect how accounting students make ethical decisions accounting violations. However, gender differences between male and female accounting students do not moderate the relationship between the love of money, ethical reasoning, Machiavellian, and questionable actions.
PENERAPAN BALANCED SCORECARD SEBAGAI METODE PENGUKURAN KINERJA PADA RS IPHI PEDAN KABUPATEN KLATEN Darmiyati, Jidanah; Purwanto, Agus
Diponegoro Journal of Accounting Volume 2, Nomor 3, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

RS IPHI Pedan Klaten is one of the main referral hospital for the community. Fast service and the availability of adequate health is the reason the patient came to the hospital IPHI Pedan Klaten. Based on these phenomena is important for the performance measurement conduct business development strategies are suitable and can be used as a basis for repayment system. One method of performance measurement that takes into account financial and non-financial aspects are known as the Balanced Scorecard are applied in RS IPHI Pedan Klaten district in 2012. The problems described in this study are: 1) How does the performance of RS IPHI Pedan Klaten seen from a financial perspective, 2) How is the performance RS IPHI Pedan Klaten seen from the perspective of the customer, 3) How is the performance RS IPHI Pedan Klaten seen from the perspective of internal processes business, 4) How is the performance RS IPHI Pedan Klaten seen from the perspective of learning and growth.The design of this study used a descriptive quantitative approach. Data obtained from the results of the questionnaire and results documentation. Research subjects came from employees RS IPHI Pedan Klaten and RS patients IPHI Pedan KlatenPengujian research instruments used validity and reliability. Analysis using qualitative methods (for analysis not with numbers) and quantitative methods (for analysis using numbers).Based on the research that has been conducted, it was concluded that: for the financial perspective, RS IPHI P and Klaten produces performance can generally be said to be good for economic ratios, and efficiency ratios below 100% during the years 2010-2011, ie 42,97%; 41.19%; effectiveness ratio of 87,27% and above 10%. Customer perspective RS IPHI Pedan Klaten indicated satisfaction with the achievements of the percentage of patients achieving 55%, the percentage increased patient retention rate is 54,90%; 60.33%; 59.72%. Learning and growth perspective, RS IPHI Pedan Klaten shows the result of increased employee productivity for three consecutive years ie 2010, 2011, 2012 amounting to Rp. 13.763.472, Rp. 20.059.516, and Rp. 28.909.290. This increase is supported by the high level of employee satisfaction reached 50% and the employee retention rate is below 2% of total employees. RS IPHI Pedan Klaten district must maintain the achievement of the performance with some suggestions and improvements that need to be done.
PENGARUH PARTISIPASI ANGGARAN TERHADAP KINERJA MANAJERIAL DENGAN MEDIASI KOMITMEN ORGANISASI DAN KECUKUPAN ANGGARAN (Studi Empiris pada Satuan Kerja di Wilayah Pembayaran Kantor Pelayanan Perbendaharaan Negara Solok) Setyawan, Ariyanto; Rohman, Abdul
Diponegoro Journal of Accounting Volume 2, Nomor 3, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

This study is a replication of the previous study by Nouri and Parker (1998), but implemented in the public sector. This study aimed to examine the effect of budgetary participation on managerial performance in public sector organizations / government agencies in the payment areas of KPPN (State Treasury Office) Solok, West Sumatra, in order to obtain results from different institutions (inter-ministerial). This study also aimed to test whether organizational commitment and budget adequacy can serve as mediating the relationship between budgetary participation and managerial performance.The research data is the primary data obtained through questionnaires given to 128 structural units in several government agencies. A total of 43 questionnaires were returned and 31 questionnaires filled out completely and can be processed. Data were processed using path analysis and SmartPLS ver 2.0. with six hypotheses to test the direct and indirect effects of budget participation on performance managerial. PLS were used to predict the relationship between variables. The test results support three hypotheses and reject the other three hypotheses.The results of this study showed a direct effect of budgetary participation on managerial performance. Budgetary participation also significantly affect the budget adequacy and budget adequacy have positive effect on organizational commitment. However, organizational commitment and adequacy of the budget is not proven to act as an intervening variable. This research suggests the public sector organizations / government for budgetary participation can be applied well because it can improve performance and provide sufficient budget to keep the loyalty / commitment of employees.
PENGARUH FAKTOR NON KEUANGAN TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN Zulfikar, Muslim; Syafruddin, Muchamad
Diponegoro Journal of Accounting Volume 2, Nomor 3, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine and to provide empirical evidence of the influence of the auditor reputation, auditor client tenure, mandatory disclosure, company size, and previous year audit opinion on the provision of going-concern opinion.  At this time, auditor starts to be requested of his responsibility to disclose the entity’s going concern, not only detecting fraud in the financial statement but also predicting the company capability to maintain company going concern. Populations of this research is manufacturing companies listed at Indonesian Stock Exchange (IDX) between 2008 to 2011. Research sample amounts to 68 companies selected with purposive sampling method, with observation period of 4 years. The method that been used to analyses the correlation between variable are logistic regression method. Logistic regression is used because  the dependent variable is binary in which the observed outcome can have only two possible types (going concern opinion vs non going concern opinion). From the result, can be concluded that company size have no effect on the provision of going-concern opinion. On the other hand, auditor reputation, auditor client tenure, mandatory disclosure and previous year audit opinion affect to the provision of going concern opinion.
HUBUNGAN KEBIJAKAN DIVIDEN (DIVIDEND PAYOUT RATIO DAN DIVIDEND YIELD) TERHADAP VOLATILITAS HARGA SAHAM DI PERUSAHAAN-PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Andreas Widhi Khurniaji; Surya Raharja
Diponegoro Journal of Accounting Volume 2, Nomor 3, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to analyze the effect of dividend policy to share price volatility in non-finance companies listed on IDX in the period of 2009 to 2011. The indicators of dividend policy are dividend payout ratio (DPR) and dividend yield. Analysis in this study also use the other factors guessed have any influences both on dividend policy and share price volatility, that are : size, earning volatility, leverage and growth. Share price volatility is measured by baskin method. Documentary data (secunder) from financial statements and/or annual reports is used in this study. This study’s population is non-finance companies that listed on IDX from 2009 to 2011 and had an IPO at least on 2004. The sampling method used was purposive sampling, in which there are 70 companies included based on the criterias. Multiple regression is used as the method of analysis. The result of this study shows that only dividend yield has a significant influence to the share price volatility. The higher dividend yield, the less share price volatility, and in adverse. And the control variables that have a significant influence are earning volatility and growth. Both of them have positif influence.
PENGARUH EARNING PER SHARE, RETURN SAHAM, KUALITAS AUDIT, DAN HASIL LABA TERHADAP RETURN SAHAM SATU TAHUN KE DEPAN (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2010-2011) Muhammad Husni Nurrohman; Zulaikha Zulaikha
Diponegoro Journal of Accounting Volume 2, Nomor 3, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this research was to examine the effect of analysis factor-factor has influence on stock returns one year ahead. The independent variable in this study was the Earning per Share (EPS), current period of stock returns, audit quality, and the company's profit who were reported profit or loss. Stock returns one year ahead was the dependent variable which measured using the current period stock price, the previous year stock price, and the current dividend period. The sample used in this study was a manufacturing company listed on Indonesia Stock Exchange (IDX) during 2010-2011. Sampling’s technique used was purposive sampling, which results in 55 samples of manufacturing firms. Analysis technique used was multiple regression with SPSS 20.The result show that the earnings per share and operational profit doesn’t significant influence to the stock returns one year ahea,; the stock returns and audit quality had positive effect significantly the stock returns one year ahead.
PENGARUH PENERAPAN CORPORATE GOVERNANCE TERHADAP EARNINGS MANAGEMENT MELALUI MANIPULASI AKTIVITAS RIIL Yudhitya Dian Pratiwi; Wahyu Meiranto
Diponegoro Journal of Accounting Volume 2, Nomor 3, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aimed to examine the effect of the application of corporate governance on earnings management is detected through the manipulation of real activities through the provision. Variables tested in this study, namely board size, number of board meetings, independent board composition, audit committee size, the number of audit committee meetings, the competence of the audit committee, audit quality, firm size, and earnings management through real activities.The research was conducted by analyzing the influence menngenai application of corporate governance and earnings management through real activities manipulation during the years 2009-2011 at the companies listed on the Stock Exchange and analyzed by multiple regression analysis. Then the proxy-proxy corporate governance partially analyzed the effects on earnings management through real activities manipulation.The results indicate that board size and competence of the audit committee significant influence. While the number of board meetings, competence independent board, audit committee size, the number of audit committee meetings, and audit quality does not significantly affect earnings management through real activities manipulation. 
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN CSR Lovink Angel Dwi Karina; Etna Nur Afri Yuyetta
Diponegoro Journal of Accounting Volume 2, Nomor 3, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

The aim of this study is to obtain an empirical evidence about factor that affect CSR disclosure in manufacture firm annual report’s. The factors that used in this study such as : government ownership, foreign ownership, company type, industry size, profitability and also government leverage as an additional variable. Measurement of Corporate Social Responsibility is based on corporate social reporting categories that used to calculate the Corporate Social Responsibility Index (CSRI) as seen from the company's annual report.Populations in this study are all manufacture companies that listed in Indonesian stock exchange in 2011. The sampling method in this study is purposive sampling. The total number of samples in this study were 92 research samples. The analytical techniques was conducted by multiple regression method and also classical assumption test.The analysis showed that government ownership and company size significantly positive influence the CSR disclosure in Indonesia. Meanwhile, foreign ownership, industry type, profitability, and leverage were not significantly positive affect the CSR disclosure in Indonesia.

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