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<![CDATA[PENGARUH KEPEMILIKAN INSTITUSIONAL DAN KARAKTERISTIK DEWAN KOMISARIS TERHADAP PENGUNGKAPAN MANAJEMEN RISIKO (Studi empiris pada laporan tahunan perusahaan-perusahaan non-keuangan yang terdaftar di BEI tahun 2012) ]]>
<![CDATA[Kusumaningrum, Amalia Ratna]]>;
<![CDATA[Chariri, Anis]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 2, Nomor 4, Tahun 2013 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[Along with the development of the company and the business environment investors are more careful to put the investment in the company to prioritize disclosures in the financial statements. One of the important information that is of particular concern for investors is the non-financial segment of the annual report (Amran et al., 2009). This research purpose to get emprical proof about the factors which influential risk disclosure in the risk management report that is, institutional investors, independent commissioner, commissioner’s education background and commissioner’s experience on the risk management disclosure.This research use purposive sampling in carry out sample selection. Total population in this study were 387 non-financial firms and the samples used in this research were 77 non-financial companies in 2012. Agency theory and resource dependence theory is used to explain connection inter variable. Act of risk disclosure in this research use content analysis based on the identification of setences act of risk disclosure in the annual report. Statistic method is use for examine hypothesis is bifilar regression. The test results shows that the risk management disclosure level in Indonesia is relatively high. This study provides evidence that institutional investors play a more effective role in monitoring the company's risk management disclosure compared to the board of directors. The results also show that commissioner’s education background and commissioner’s experience are attributes associated with risk managemen disclosure.]]>
<![CDATA[PENGARUH PENGUNGKAPAN INTELLECTUAL CAPITAL PROSPEKTUS TERHADAP PENGUNGKAPAN INTELLECTUAL CAPITAL LAPORAN TAHUNAN PERUSAHAAN PUBLIK YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2008-2011 ]]>
<![CDATA[Wulan Budi Astuti]]>;
<![CDATA[Imam Ghozali]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 2, Nomor 4, Tahun 2013 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[This study aimed to examine the effect of IC disclosure in the prospectus toward the disclosure of IC in annual reports issued by the company after IPO, as well as examine whether firms report IC information in the prospectus more than the annual report. This study investigated the prospectuses and annual reports of 43 companies that conduct initial listing on the Indonesia Stock Exchange since the year 2008-2011. IC disclosure investigated using the method of content analysis. Data processing method using a multiple linear regression. The results show that IC disclosure in the prospectus effect on IC disclosure in the annual report, as well as companies tend to disclose more IC information in the prospectus than in the annual report.]]>
<![CDATA[PENGARUH KARAKTERISTIK PEMERINTAH DAERAH DAN TEMUAN AUDIT BPK TERHADAP KINERJA PEMERINTAH DAERAH (Studi pada Pemerintah Kabupaten/Kota di Indonesia ]]>
<![CDATA[Hafidh Susila Sudarsana]]>;
<![CDATA[Shiddiq Nur Rahardjo]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 2, Nomor 4, Tahun 2013 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[This study aims to provide empirical evidence on effect of the characteristics of localgovernment (size, level of wealth, dependence level and government expenditures) and the auditfindings to the performance of local government. Local government performance is measured byscores on the evaluation of local government performance (EKPPD) derived from localgovernment organizers report (LPPD).Population of this research is all the district/city in Indonesia during 2010. Total thissample are 367 local government using purposive sampling. Examination of hypothesis conductedby using ordinal logistic regression (PLUM) in SPSS 19 software.Results of this study indicate that level of wealth significant positive effect on theperformance of local government districts/cities in Indonesia, to audit findings significant negativeeffect on the performance of local government districts/cities in Indonesia. While size, capitalexpenditures and level of dependence had no significant effect to the performance of localgovernment districts/cities in Indonesia.]]>
<![CDATA[PENGARUH FAKTOR INTERNAL BANK DAN SERTIFIKAT BANK INDONESIA TERHADAP PENYALURAN KREDIT PERBANKAN DI INDONESIA ]]>
<![CDATA[Putri Pratista Nugraheni]]>;
<![CDATA[Wahyu Meirantoo]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 2, Nomor 4, Tahun 2013 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[This research was aimed to examine the effect of bank internal factors and certificates of Bank Indonesia to bank loan in Indonesia. Bank internal factors are measured by third party found (DPK), capital adequacy ratio (CAR), loan to deposit ratio (LDR), return on assets (ROA), and non performing loan (NPL). The population in this research is all of banking companies that listed in Indonesian Stock Exchange (IDX) in 2009-2012. Samples are collected by purposive sampling method and in this research multiple linear regression analysis is used as analysis method. The result of this research proved that third party fund and capital adequacy ratio had significantly positive effects to bank loan. Meanwhile, loan to deposit ratio, return on assets, and certificates of Bank Indonesia had positive but not significant effects to bank loan, and non performing loan has significantly negative effect to bank loan.]]>
<![CDATA[PENGARUH INTELLECTUAL CAPITAL TERHADAP NILAI PERUSAHAAN DENGAN KINERJA KEUANGAN SEBAGAI VARIABEL INTERVENING ]]>
<![CDATA[Hadiwijaya, Rendy Cahyo]]>;
<![CDATA[Rohman, Abdul]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 2, Nomor 4, Tahun 2013 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[The purpose of this studywas todetermine the effect ofintellectual capitaltoward firm valuewiththe financialperformanceas the intervening variable. The independent variable applied in this studywas theintellectual capital which wasmeasured by value added intellectual coefficient (VAICTM). The dependentvariablein this studywas the firm value is measuredbyusing price-to-book value (PBV), whilefinancial performanceas an intervening variable is measured by using return on asset (ROA). The samples of this study were the banking companies listed by the Indonesia Stock Exchange (IDX) within the period of 2007-2011. Data were collected by using purposive sampling method. Based on the mentioned criteria, 22 companies were selected as the population of this study. The data analysis tool used in this study was path analysis with AMOS software 16.0 version.The finding shows that (1) intellectual capital has positive and significant effect to the financial performance. (2) intellectual capital has no effect on firm value. (3) the financial performance has positive and significant effect to mediate the relationship between intellectual capital and firm value.]]>
<![CDATA[PENGARUH KARAKTERISTIK DEWAN KOMISARIS DAN KOMITE AUDIT TERHADAP MANAJEMEN LABA ]]>
<![CDATA[Prastiti, Anindyah]]>;
<![CDATA[Meiranto, Wahyu]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 2, Nomor 4, Tahun 2013 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[This research aims to obtain empirical evidence about the role of board of commissioners (BOC) and audit committees on earnings management. The examined variables in this research are consisting of independent, dependent and control variables. The independent variables tested in this research consisted of the characteristics of BOC (size, independency, financial expertise, and meetings) and the characteristics of audit committees (size, independency, financial expertise, and meetings). While, the dependent variable is earnings management which is measured by discretionary accrual estimated by using Jones modified model. Last, the control variables are firm’s size measured by using the natural logarithm of total assets and leverage measured by the ratio of total debt to total assets.This research uses data of 244 manufacturing companies listed in IDX from 2009 until 2011. The sampling method used in this research is purposive sampling method. Data of BOC and audit committees were collected from annual report. The data then analized using multiple regression analysis.The results of this research showed that the size of BOC, independency of BOC, and independency of audit commitees have significant negative effect on earnings management. The other characteristics of BOC and audit commitees have no significant effect on earnings management. However, firm’s size and leverage as control variables have positive effect on earnings management.]]>
<![CDATA[FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP KEPUTUSAN TURNOVER AKUNTAN WANITA ]]>
<![CDATA[Festiari Nindaerrosa]]>;
<![CDATA[Haryanto Haryanto]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 2, Nomor 4, Tahun 2013 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[The purpose of this research is to examine that role conflict, social comparison with peers, stress, gender discrimination, physical appearance, and age are associated with the turnover decision made by female accountant. Multinominal logistic regression is used to analyze survey data from 90 female accountants from KAP Big Four, KAP non Big Four, and government sector (Biro Akuntansi Diponegoro University and BPKP in Indonesia) were selected by purposive sampling. Social comparison theory used to explain the influence between variables. Variables were measured using likert scale 1-5. The result of this research show that only stress, gender discrimination, and physical appearance have significant positive effect on turnover decision female accountant associate with government sector. Furthermore, associate with KAP non Big Four only role conflict.]]>
<![CDATA[ANALISIS MINAT PENGGUNAAN APLIKASI FORECASTING SATKER DALAM RANGKA PERENCANAAN KAS (Studi Kasus pada Satuan Kerja Wilayah Pembayaran KPPN Jakarta IV) ]]>
<![CDATA[Komang Ayu Kumaradewi]]>;
<![CDATA[Muchamad Syafruddin]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 2, Nomor 4, Tahun 2013 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[This research identifies the factors that influence users’ intention to use Work-unitsForecasting Application (Aplikasi Forecasting Satker – AFS) as a manifest of e-governmentimplementation, especially in performing cash management issue. The theoretical model in thisresearch based on the Technology Acceptance Model (TAM).A total of 410 (four hundred and ten) questionnaires were distributed, 128 (a hundred andtwenty eight) questionnaires were returned and 121 (a hundred and twenty one) quesionnaireswere found usable. The data were subjected to Structural Equation Modelling (SEM) analysisusing SmartPLS.Results indicate that the important determinants of users’ intention to use Work-unitsForecasting Application (Aplikasi Forecasting Satker – AFS) are perceived usefulness, perceivedease of use, attitude, external influence, interpersonal influence, subjective norm, facilitating, andself efficacy.]]>
<![CDATA[PENGARUH AUDIT TENURE DAN REPUTASI KAP TERHADAP PENERBITAN OPINI GOING CONCERN (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2009-2011) ]]>
<![CDATA[Stevanus THJ]]>;
<![CDATA[Abdul Rohman]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 2, Nomor 4, Tahun 2013 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[The purpose of this study is to examine the impact audit tenure and audit firm reputation on issued going concern while mandatory audit firm is going. Many factor can affect going concern opinion both positively and negatively. Previous studies on going concern opinion found different results, so it need to be repeated to verify previous research on going concern opinion.Samples were gathered from audit reports of 128 manufacturing companies that were liste in Indonesia Stock Exchange (IDX) during 2009-2011 reporting period. Research variables used were audit tenure, audit firm reputation, and going concern audit opinion. By using logisitic regression analysis with SPSS 20application, this study tried to examine the influence of audit tenure and audit firm reputation on issued going concern opinion.The results were as follows : (1) audit tenure does not significantly affect on issued going concern opinion, (2) audit firm reputation significantly affect on issued going concern opinion.]]>
<![CDATA[PENGARUH KARAKTERISTIK KOMITE AUDIT DAN KARAKTERISTIK PERUSAHAAN TERHADAP MANAJEMEN LABA ]]>
<![CDATA[Dwikusumowati, Meriam Zalzabilani]]>;
<![CDATA[Nur Rahardjo, Shiddiq]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 2, Nomor 4, Tahun 2013 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[This study was aimed to analyse the influence of audit committee characteristics and firm characteristics on earnings management in manufacturing companies listed on the Indonesia Stock Exchange in 2009-2011. The independent variables were audit committee characteristics (independency, financial expertise, size, and activity of audit committee) and firm characteristics (leverage, firm size, and profitability), while the dependent variable was earnings management wihich was measured by discretionary accruals using the Modified Jones Model. The hypothesis proposed in this study was that audit committee and firm characteristics influenced earnings management.Data of this study were obtained from the annual report and financial statements of manufacturing firms drawn from the Indonesia Stock Exchange. The population of this study were manufacturing companies listed on the Indonesia Stock Exchange during the years 2009-2011. The samples were determinated by purposive sampling method, and 140 companies were then collected. The hypothesis was tested using multiple regression analysis. The results of this study showed that financial expertise of audit committee and profitability had significant influence on earnings management. On the other hand, independency, size, and activity of audit committee, leverage, and firm size had no significant influence on the earnings management.]]>
