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<![CDATA[PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN DENGAN KEPEMILIKAN MANAJERIAL SEBAGAI VARIABEL MODERATING ]]>
<![CDATA[Hanni Chyntia Maita Putri]]>;
<![CDATA[Surya Raharja]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 2, Nomor 3, Tahun 2013 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[This research aims to analyze the influence of Corporate Social Responsibility to firm value and the influence of managerial ownership as the moderating variable in the relation between Corporate Social Responsibility and firm value. Corporate Social Responsibility is measured by the Corporate Social Responsibility Disclosure’s index and the firm value is represented by the Tobin’s Q ratio while managerial ownership is measured using the dummy variable.The sample of this research is the companies categorized in high profile industry listed in Indonesia Stock Exchange for the year of 2010 and 2011. Data collected by purposive sampling method. There are 67 companies in 2010 and 49 companies in 2011 fulfilled the requirement as the research’s sample. A total of 116 samples in this research analyzed using the multiple regression method The results show that Corporate Social Responsibility and managerial ownership simultaneously has positive and significant effect to the firm value. Corporate Social Responsibility also partially has positive and significant effect to the firm value. Finally, the managerial ownership also has an effect as moderating variable that strengthen relationship between Corporate Social Responsibility and firm value. ]]>
<![CDATA[FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS KOMITE AUDIT ]]>
<![CDATA[Riyantini Amalia Paramitha]]>;
<![CDATA[Shiddiq Nur Rahardjo]]>
<![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 the factors influencing the audit committee quality. The analysis used independent variable of board of commissioner characteristics, the existence of a big four auditor, managerial ownership, company size, and the company’s leverage. The dependent variable is audit committee quality. The sample used is secondary data from the Indonesia Stock Exchange (IDX) is a company's annual report in 2011. Samples were taken at random from the 356 non-financial companies. Seventy-eight non-financial companies designated as the calculation formula Babbie. Variable characteristics of the board of commissioners, the presence of big four accounting firm, managerial ownership, firm size and leverage were analyzed using multiple linear regression, with hypothesis testing of t statistic and F statistic.The results of this research indicate that leverage is significantly positive influence the quality of the audit committee. While the characteristics of the board of commissioners, the presence of big four accounting firm, managerial ownership and firm size does not have a significant influence on the quality of the audit committee.]]>
<![CDATA[ANALISIS HUBUNGAN ANTARA ATRIBUT KUALITAS AUDIT DENGAN BIAYA EKUITAS MODAL (Studi Empiris pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Tahun 2009-2011) ]]>
<![CDATA[Prasetyo Suparno, Denny]]>;
<![CDATA[Kiswara, Endang]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 2, Nomor 3, Tahun 2013 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[Audit This study aimed to analyze the relationship between audit quality attributes to the cost of equity capital. This study uses four variables : the cost of equity capital is proxired using the debt to equity rasio, the size ofthe public accounting firm, auditor industry specialization and audit tenure. This study used a sample of companies listed on the Indonesia Stock Exchange (IDX) 2009-2011. A total of 37companies in Indonesia that meet the criteria that have complete data for this study, which is expressed asa sample.This study uses quantitative methods and analysis methods usingpartial test using SPSS21.Test results of this study indicate that the size of the firm and audi ttenure is not significantly negatively related to the cost of equity capital. Auditor industry specialization and are not positively related significantly to the cost of equity capital. While testing conducted together all the variables on the cost of equity capitalis negatively related and does not significantly affect the cost of equity capital.]]>
<![CDATA[PENGARUH KUALITAS AUDIT TERHADAP COST OF EQUITY CAPITAL (STUDI EMPIRIS PADA PERUSAHAAN YANG YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2011) ]]>
<![CDATA[Pangestika Ayu Aji Kirana]]>;
<![CDATA[Herry Laksito]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 2, Nomor 3, Tahun 2013 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[This research aims to examine the evidence about relationship between audit quality and cost of equity capital in Indonesia. This research was conducted by using independent variables are audit firm size, audit tenure, auditor industry specialization as audit quality’s proxy. Dependent variable, cost of equity capital calculated with P/E ratio.This research was conducted by regression test as a test of the hypothesis. Data collection in this research using purposive sampling to companies listed at the Indonesian Stock Exchange in 2011. As many as 176 companies are used as samples in this research.Result of this research showed that audit firm size not significantly influence the cost of equity capital. It means that higher audit firm size not decrease cost of equity capital. Meanwhile, audit tenure and auditor specialization industry significantly influence the cost of equity capital.]]>
<![CDATA[PERBEDAAN REAKSI PASAR DAN KINERJA AKUNTANSI PERUSAHAAN PROSPECTOR DAN DEFENDER: ANALISIS DENGAN PENDEKATAN LIFE CYCLE THEORY ]]>
<![CDATA[Anis Dwiatmajanti]]>;
<![CDATA[Nur Cahyonowati]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 2, Nomor 3, Tahun 2013 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[Prospector and defender are two different types of extreme strategies.Habbe and Hartono (2001) and Saraswati and Atmini (2007) suggested on the differences in accounting performance and market reaction of prospector and defender. Earnings growth, sales growth, dividend payout ratio, return on investment and the market reaction are variables that is used to determine the implications of the organizational strategy, i.e.This study discusses the differences in accounting performance and market reaction of prospector and defender firms from 2006-2010. This research adds return on investment (ROI) as new measurement of accounting performance.Selecting of prospector and defender firms is determined using four variables, the ratio of the number of employees to total net sales, the ratio of price to book value, the ratio of capital to total assets, and the ratio of capital expenditure to market value of equity. Four proxies of this research is analyzed by Common Factor Analysis. Sample of this study consisted of 20 companies, each 10 companies categorized as a prospector and defender. Life cycle theory is used to analyze the differences in accounting performance measurement prospector and defender. Data were analyzed using T-Test and Mann-Whitney U-Test. The results of the study showed that there was no difference in earnings growth, return on investment, and market reactions between companies prospector and defender firms. On the contrary, the company's sales growth and dividend payout ratio of defender firms is higher than the prospector firms.]]>
<![CDATA[FAKTOR-FAKTOR YANG MEMPENGARUHI PENERIMAAN OPINI AUDIT GOING CONCERN ]]>
<![CDATA[Maydica Rossa Arsianto]]>;
<![CDATA[Shiddiq Nur Rahardjo]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 2, Nomor 3, Tahun 2013 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[This paper aims to test and provide empirical evidence about the influence of auditor reputation, disclosure, audit tenure, firm size, and the previous year's audit opinion to the going concern audit opinion. At this point the auditor should be able to disclose an entity's business continuity and be able to predict the company's ability to carry out its business. Population of this research is manufacturing companies listed on Indonesian Stock Exchange (IDX) between 2007 to 2011. Research sample amounts to 53 companies acquired by purposive sampling method, with observation period of 5 years. Data were analyzed by using logistic regression. Based on this research can be concluded that audit tenure, size of the company, and previous year's audit opinion significantly influence the going concern audit opinion. While the auditor reputation and disclosure did not significantly influence the going concern audit opinion.]]>
<![CDATA[PENGARUH GOOD CORPORATE GOVERNANCE DAN KINERJA LINGKUNGAN TERHADAP PENGUNGKAPAN LINGKUNGAN (Studi Empiris pada Perusahaan Manufaktur dan Tambang yang Terdaftar pada Bursa Efek Indonesia (BEI) dan Termasuk dalam PROPER Tahun 2009-2011) ]]>
<![CDATA[Agny Gallus Pratama]]>;
<![CDATA[Rahardja Rahardja]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 2, Nomor 3, Tahun 2013 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[The research was conducted on mining and manufacturing companies to determine the effect of GCG (Good Corporate Governance) that was proxied by (the proportion of independent board, board size, number of board meetings, and the size of the audit committee) and the environmental perfomance against corporate environmental disclosure. Issuance of PP No. 47 Tahun 2012 tentang "TanggungJawabSosialdanLingkungan" which is the implementing regulations of UU No. 40 Tahun 2007 on "Perseroan Terbatas" Bab V, pasal 74 makes the company must take responsibility for its activities in the social and environmental fields and must be contained in the annual report company. Long period of publication time of PP (5 years) become a question whether the company conducts environmental disclosure eventhough still voluntary. The factors that make a company willing to express their environment disclosure is good corporate governance (GCG) and environmental performance. In the GCG, the principle of accountability, responsibility, and transparability of a company become a reason for company todoenvironemtal disclosure. Beside that, the company's environmental performance is also good reason whether the company will do environmental disclosure. To facilitate assessing how well the quality of environmental disclosure, standard of Global Reporting Index (GRI) 3.1 that was commonly used by companies in Indonesia was used.The population of this study is manufacturing and miningl companies listed in Indonesian Stock Exchange (IDX) and including PROPER in 2009-2011.The total study observations was 85. Sampling technique using purposive sampling method.Techniques of data analysis done by hypothesis testing using multiple linear regression method.Results of this study showed that the proportion of independent board, board size, and the size of the audit committee no significant effect on environmental disclosure. Meanwhile,there are significant effect on the environmental performance andboard meetings to environmental disclosure.]]>
<![CDATA[ENVIRONMENTAL INCIDENTS, PEMBERITAAN MEDIA DAN PRAKTIK PENGUNGKAPAN LINGKUNGAN (ENVIRONMENTAL DISCLOSURES) : STUDI PADA SUSTAINABILITY REPORT ASIA PULP AND PAPER Co., Ltd. ]]>
<![CDATA[Kurnia Putri Pratiwi]]>;
<![CDATA[Anis Chariri]]>
<![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 answer, understand and analyze why and how environmental incident has an impact on APP environmental disclosure practices in sustainability reporting associated with the media attention. Ontologically, this study is build on a belief that environmental disclosure in sustainability report is a communication medium that arise because of public pressures through mass media related to environmental incidents. This research was conducted by employing semiotic and content analyses. By employing those analyses, the findings show that sustainability reporting used by a company as a part of its responsibility to the environment which was affected by the incidents. The finding also suggest that APP environmental disclosure practices in sustainability report was associated with the public pressures as measured by media attention coverage towards the incidents.]]>
<![CDATA[FAKTOR-FAKTOR YANG MEMPENGARUHI PERGANTIAN KAP ]]>
<![CDATA[Titis Bonang Abdillah]]>;
<![CDATA[Arifin Sabeni]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 2, Nomor 3, Tahun 2013 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[Independence of the public accounting firm will fade when the suspect had long-standingrelationships with its clients. One way to keep independence auditor is to make the turnpublic accounting firm. Several previous studies showed the results of different studies.This study aims to examine and obtain empirical evidence about the factors that affect thecompany went public did turn public accounting firm in Indonesia. Factors used includemanagement stock ownership, dividend policy, financial distress, the number ofcommissioners, management changes, going-concern opinion, and audit tenure. This studyis a population of companies listed on the Stock Exchange in the year 2009-2012. The totalsample is 116 using purposive sampling. Hypothesis testing is performed using logisticregression using SPSS 16 application. The results of this study are dividend policy andtenure have significant effect on the change of KAP on manufacturing companies inIndonesia. While other factors such as management ownership, financial distress, thenumber of commissioners, change management and going concern opinion has nosignificant effect on the change of KAP on manufacturing companies in Indonesia.]]>
<![CDATA[ANALISIS PENGARUH KARAKTERISTIK DEWAN KOMISARIS DAN KARAKTERISTIK PERUSAHAAN TERHADAP PEMBENTUKAN KOMITE MANAJEMEN RISIKO (Studi Empiris pada Perusahaan Finansial Non Perbankan yang Terdaftar di BEI Tahun 2009-2011) ]]>
<![CDATA[Fatah Sambera, Gea]]>;
<![CDATA[Meiranto, Wahyu]]>
<![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 the impact of board of commissioner characteristics and firm characteristics to the establishment of Risk Management Committee (RMC) in financial non bank firms. Establishment of Risk Management Committee in question is the existence of RMC in the company, whether affiliated with audit committee or separated from the audit committee and independent. Board of commissioner characteristics used in this research are proportion of independent commissioner, board size, and frequency of meetings. While the firm characteristics used in this research are financial reporting risk, leverage and business complexity, and firm size as control variable. Sample of this research were financial non bank firms listed in Indonesia Stock Exchange for the observation period from 2009 until 2011. Collecting data in this research used a purposive sampling method and resulted 57 samples. This research used logistic regression to analyze data. Result of this research showed that financial reporting risk affected positively and significant to the establishment both of affiliated RMC and Separated RMC and business complexity affected positively and significant to the establishment of affiliated RMC. While firm size as control variable had positive and significant impact to the establishment of affiliated RMC and Separated RMC.]]>
