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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
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PERUSAHAAN MELAKUKAN AUDITOR SWITCHING SECARA VOLUNTARY Novia Retno Astrini; Dul Muid
Diponegoro Journal of Accounting Volume 2, Nomor 3, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

Auditor independence is the key for the auditor when they performing their duties. To avoid the unwanted things related the auditor independence, the company should make an action to do mandatory auditor switching. But, there are several company that do a voluntary auditor switching. This study aim to find empirical evidence on the factor affect the manufacturing companies listed on BEI such as reputation, management changes, financial distress, accountant opinion, and audit tenure to do a voluntary auditor switching. The data used in this research are the companies listed on BEI during 2009-2012. A total of 32 manufacturing companies are used as the sample. The results of this research indicate that the independent variables that affect the voluntary auditor switching is audit tenure. While the other independent variables such as auditor reputation, management changes, financial distress, and accountant opinion does not affect the voluntary auditor switching.
ANALISIS FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP PEMILIHAN KONSERVATISME AKUNTANSI Angga Alfian; Arifin Sabeni
Diponegoro Journal of Accounting Volume 2, Nomor 3, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

The main focus in the financial statements is income information and one of the principles relating to financial statements and income information is accounting conservatism, namely an act carefully in determining the amount of the profit. Some sides supported the need for the principle of conservatism because can neutralize the attitude of optimism the company manager. Other side rejected the use of accounting conservatism principle because the results tend to be biased and does not reflect the company's actual financial situation. This research aims to analyze the factors which influence on the selection of accounting conservatism. The research sample is a manufacturing company which is listed on the Indonesia stock exchange (BEI) in 2009-2011. The research results indicate some of the factors that influence significantly to selection of accounting conservatism, such as leverage, capital intensity ratio and growth opportunity. And other factors, such as the size of the company, managerial ownership and public ownership has no significant effect for the selection of accounting conservatism.
PENGARUH PENGUMUMAN PEMBELIAN KEMBALI SAHAM (BUY BACK) TERHADAP RESPON PASAR: STUDI PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) Muhammad Luky Junizar; Aditya Septiani
Diponegoro Journal of Accounting Volume 2, Nomor 3, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to determine the effects of the buy-back announcement to the market response at the companies listed in the Indonesian Stock Exchange under the regulation of Bapepam-LK No. XI.B.3 XI.B.2 on the buy-back procedure. This study uses the average daily abnormal return and the average daily trading volume activity to confirm that the information from the buy back announcement has significant effects to the market. This study also uses the average cumulative abnormal return and trading volume activity to investigate differences in cumulative abnormal returns and trading volume activity before and during the buy-back announcement. The study population was all the companies which performed buy back actions during 2008-2012. The research samples are 20 announcements. Data were analyzed using T-test and Paired Sample Test/Wilcoxon-Signed Rank Test. Calculation of expected return uses the market model utilizing a simple OLS regression (Ordinary Least Squares). The results show that buyback announcements have significant effects and there are differences in the average cumulative abnormal return before and after the announcement of the buy-back. In addition, information on buy back announcement significantly influences on the volume of trading activity, there are differences in the average trading volume activity before and during the transaction in progress.
PENGARUH RASIO CAMEL DAN UKURAN BANK TERHADAP PREDIKSI KONDISI BERMASALAH PADA SEKTOR PERBANKAN (Studi Pada Perusahaan Perbankan yang Terdaftar Di Bursa Efek Indonesia Tahun 2007 – 2011 ) Rizky Bestari, Adhistya; Rohman, Abdul
Diponegoro Journal of Accounting Volume 2, Nomor 3, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

This research aims to analyze the effect of the CAMEL Ratio and Bank Size for thep trouble bank prediction that use ratio such as Capital Adequacy Ratio (CAR), Non Performing Loan (NPL), Net Interest Margin (NIM), Return On Asset (ROA), Operating Expense to Operating Income (BOPO), Loan to Deposite Ratio (LDR) and Bank size. The data used from annual published financial statement of Commercial bank period 2007-2011. The population in this study are 35 commercial bank, after pass the purposive samplig there are 19 bank samples. The sample of research was devided in two categoriest bank with no problem are 16 bank and 3 bank in trouble. Methode of analyze used to test the hypothesis of the research is logistic regression. The result of the research show that NIM is significant effect of the trouble bank prediction and Bank size is significant effect of the trouble bank prediction. Other variables such as CAR, NPL, ROA, BOPO,and LDR do not have significant effect the trouble bank prediction
AKUNTANSI SEBAGAI PEMBENTUK MITOS (Studi Fenomenologi Pada Penggunaan Angka Akuntansi Sebagai Penilai Kinerja) Putu Premadi, Ignatius; Chariri, Anis
Diponegoro Journal of Accounting Volume 2, Nomor 3, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

This research is about the myths that are believed by the phenomenom of accounting research users caused by accounting process. Focus of this study is an analysis of we use accounting numbers in the budget as a performance appraisal at Diponegoro University. This study aims to analyze how members of the organization understand the meaning of governmental accounting; analyze how budgets are used as performance apparsial in the public sector organizations, and alayze accounting aspects that shape editorial team of assessors have behavior in the assessment of the budget in the public sector organizations.This study uses a phenomenological study on interview result data. The data analyzed is the interreview result with the editorial team of assessors and budgeting at University of Diponegoro in 2012. The data obtained from through direct interview process. At the end of this study can be concluded that the accounting from a myth that is trustes, belived and carried out by the assessment from budgeting. It is shown from understanding of accounting member organizarions from literative communication process, so an understanding of the organizations member about understanding the meaning of accounting based on the habbit in work filed. Besides the use of the budget as a benchmark for assessing performance is not in accordance with the rules, but because of habit and events that have happened over use budget for assess performance already belived and trusted to fit the needs of the organization.
PENGARUH INDEPENDENSI, PENGALAMAN, DUE PROFESSIONAL CARE, AKUNTABILITAS, KOMPLEKSITAS AUDIT, DAN TIME BUDGET PRESSURE TERHADAP KUALITAS AUDIT (Studi Empiris pada Auditor KAP di Jawa Tengah dan DIY) Rr Putri Arsika Nirmala; Nur Cahyonowati
Diponegoro Journal of Accounting Volume 2, Nomor 3, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

This research was aimed to analyze and provide empirical evidences about the impact of independency, experience, due professional care, accountability, audit complexity, and time budget pressure on audit quality. This study was conducted by using survey method with questionnaire. The population in this study are auditors who work in public accountant offices in Central Java and DIY. This study used convenience sampling which was conducted by determination of samples counted with Slovin formula, so that only 91 questionnaires could be processed. Data analysis was conducted using multiple regression model. The result proved that independency, experience, due professional care, accountability, audit complexity, and time budget pressure influenced audit quality simultaneously. Besides that, this study proved that independency, experience, due professional care, accountability, and time budget pressure influenced audit quality partially, but audit complexity didn’t influence audit quality.
PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN TERHADAP KINERJA MANAJERIAL: KOMITMEN ORGANISASI DAN PERSEPSI INOVASI SEBAGAI VARIABEL INTERVENING (Studi Empiris pada Satuan Kerja Instansi Vertikal Wilayah Pembayaran Kantor Pelayanan Perbendaharaan Negara Sampi Eka Yudha Utama; Abdul Rohman
Diponegoro Journal of Accounting Volume 2, Nomor 3, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

The main purpose of this study is to examine the budgetary participation and managerial performance relationship in a public sector organization. Its also attempts to examine whether organization commitment and perception of innovation mediate the budgetary participation and managerial performance relationship. This study used data obtained from public sector organization in working area of Sampit Treasury office. Survey questionnaires are used to collect data of this study. From 143 questionnaires was given to managers in a public sector organization, 86 questionnaire (60,14%) were received back and 57 questionnaire (39,86%) complete and can be processed with Path Analysis Technique using IBM SPSS v16 Program. The analysis result show that budgetary participation and managerial performance have positive relationship and statistically significant. Budgetary participation directly affect organizational commitment and perception of innovation. Organizational commitment and managerial performance have positive relationship but statistically not significant. Perception of innovation and managerial performance have positive relationship and statistically significant. But budgetary participation did not affect managerial performance via the intervening variables of organizational commitment and perception of innovation.
DAMPAK PENGUNGKAPAN SUMBER DAYA MANUSIA TERHADAP REPUTASI PERUSAHAAN Rachmatika Pramuna M P; Surya Raharja
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 is to analyze the effects of human resource disclosure on corporate image. This study attempts to examine it with 1 independent variable (human resource disclosure) and 5 control variables such as : corporate size, leverage, ROA, type of industry and ownership concentration. This research is an empirical study with purposive sampling techniques in collecting data. The population is 133 companies listed in Indonesian Corporate Image Amard 2012 with excellent result. The data obtained from secondary data on the annual report of non-financial companies in 2011. After reduces with several criteria, 48 companies non-financial are determined as research samples. The analysis technique in this study uses a linear regression analysis with help from a program named SPSS. The result indicates that human resource disclosure is significantly influence on corporate image. Furthermore, control variabels like corporate size and ROA are signicantly influence on corporate image but leverage, type of industry and ownership conscentration are does not significantly influence on corporate image.
PENGARUH INTELLECTUAL CAPITAL PADA FINANCIAL PERFORMANCE PERUSAHAAN (Studi Empiris pada Perusahaan Infrastruktur, Utilitas, dan Transportasi yang Terdaftar di Bursa Efek Indonesia Tahun 2009-2011) Ivan Herdyanto; Mohamad Nasir
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 the effect of intellectual capital on corporate financial performance. Independent variable used in this study is intellectual capital which measured by VAIC, while dependent variable are financial performance which consist of Return on Asset, Return on Equity, Asset Turnover and Growth Revenue.Sample of this study is the infrastructure, utilities, and transportation companies which listed in Indonesia Stock Exchange with sample period 2009-2011. Data collected by purposive sampling method. Sample used in this study were 28 companies each year. This study used simple linear regression for data analysis. This result showed that intellectual capital provides a positive and significant influence in Return on Asset, Return on Equity, and Asset Turnover. Intellectual capital don’t have significant influence in Growth Revenue.Overall, this study found that Capital Employed (VACA) gives the most contribution in creating value added and competitive advantages of the company.
PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2009-2011 Anisa Agni Putri; Agus Purwanto
Diponegoro Journal of Accounting Volume 2, Nomor 3, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

The objectives of this study are to analyze the impact of intellectual capital on firm performance(ROA,ROE,RG,EP). This research to analyze the impact of HCE,SCE,CEE on firm performance(ROA,ROE,RG,EP) and VAIC on firm performance (ROA,ROE,RG,EP).This research used banking company data that listed in Indonesia Stock Exchange (IDX) 2009-2011. The model that used to measure intellectual capital was Pulic model agregatly-using Value Added Intellectual Coefficient (VAIC) or separately-using Human Capital Efficiency (HCE), Structural Capital Efficiency (SCE), dan Capital Employed Efficiency (CEE). The result show: (1) SCE an impact on ROA. (2) SCE an impact on ROE. (3) VAIC an impact on ROE.

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