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<![CDATA[FAKTOR-FAKTOR YANG MEMPENGARUHI PENGGUNAAN INFORMASI AKUNTANSI PADA USAHA KECIL DAN MEN ]]>
<![CDATA[Linear Diah Sitoresmi]]>;
<![CDATA[Fuad Fuad]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 2, Nomor 4, Tahun 2013 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[Incapability in using accounting information is one of the factors that led to the failure of SMEs in developing their business. The purpose of this research was to determine the effect of owner’s education, business size, firm age and training on accounting on the use of accounting information by the environmental uncertainty as a moderating variable on small and medium enterprises in Semarang. The population in this research are members of KUB Sido Rukun Semarang. The sampling method using Simple Random Sampling amounted to 51 owner or manager of the company. The data was collected by distributing questionnaires to the owners/managers of small and medium enterprises. Techniques of data analysis using multiple linear regression analysis and residual test. Results of this research indicate that owner’s education, business size, firm age and training on accounting significantly effect on use of accounting information. Environmental uncertainty doesn’t moderate the effect of owner’s education, business size, firm age and training on accounting on the use of accounting information.]]>
<![CDATA[ANALISIS PENGARUH CORPORATE GOVERNANCE TERHADAP KINERJA PERUSAHAAN (Studi Empiris pada Perusahaan Perdagangan dan Jasa) ]]>
<![CDATA[Togi Primayoga Pandenius Siagian]]>;
<![CDATA[P. Basuki Hadiprajitno]]>
<![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 analyze the effects of corporate governance to firm performance, which refers to study by Yasser Q.R, et al. (2011) which uses single-board system for corporate governance mechanism in Pakistan. Differently this study uses modified two-board system. Firm performance proxied by Return on Equity. This study attempts to examine it with 3 independent variables. These variables are the proportion of board of independent commissioners, the audit committee and firm size.The samples of this research are the trade and services firms that token randomly and listed in Indonesian Stock Exchange in 2009-2011. The samples are collected using random sampling method and resulted 52 firms become the samples. Hyphoteses testing using OLS (Ordinary Least Square) regression analysis.The result of this study indicates different result from previous research. Therefore, this study conclude that firm size affect firm performance significantly. But, The proportion of board of independent commissioners and audit committee don’t affect firm performance significantly. This study implicates that corporate governance mechanism should be reconstructed by system, process and structure until reach the aim of firm.]]>
<![CDATA[ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI CAPITAL EXPENDITURE: DENGAN PENDEKATAN PECKING ORDER THEORY (Studi Empiris pada Perusahaan Manufaktur di BEI) ]]>
<![CDATA[Dimas Kusuma Adi]]>;
<![CDATA[Dul Muid]]>
<![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 examine and analyze the effect of internal cash flow, insider ownership, investment opportunity, firm size and growth of sales to capital expenditure.The population in this study is a manufactured company listed on BEI in the period 2005 to 2009. Data was collected through observation method of secondary data. Then a method that includes the classical assumption, hypothesis testing, F test and t test, and analysis of the coefficient of determination (R2). Data analysis using SPSS software version 16.Based on the results of tests performed can be seen that the internal variable cash flow and investment opportunities does not affect the level of capital expenditure. Insider ownership has a negative effect on the level of capital expenditure, meaning more and more ownership of shares owned by insiders, the capital expeditur will be less. Firm size has a positive effect on the level of capital expenditure, meaning that the higher the size of the company, then the capital expenditure will be higher as well. Positive effect on sales growth capital expenditure, meaning that increasing the company's sales growth, the company's capital expenditure will also increase]]>
<![CDATA[ANALISIS PENGARUH KOMITE AUDIT TERHADAP HUBUNGAN ANTARA ROTASI AUDITOR DAN AUDIT TENURE DENGAN KONSERVATISME AKUNTANSI ]]>
<![CDATA[Naila Rusyda Munif]]>;
<![CDATA[Tarmizi Achmad]]>
<![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 of audit committee on auditor independence in its relation with the conservative of financial statement. The effective performance of audit committee being predicted to strengthen the positive effect of auditor rotation on accounting conservatism. Alternatively, the effective performance of audit committee has been advocated to weaken the negative effect of audit tenure on accounting conservatism. This study using financial statements and annual reports of manufacturing companies that were listed in Indonesia Stock Exchange (BEI) during 2007-2011 reporting periods. Data analysis tool used is moderated regression analysis. The result of the study indicates that all of the main variables, that is auditor rotation, audit tenure, the effect of competence and frequency meeting of audit committee on auditor rotation, also the effect of competence and frequency meeting of audit committee on audit tenure do not significantly affect accounting conservatism.]]>
<![CDATA[PENGARUH MODAL INTELEKTUAL TERHADAP KINERJA BISNIS BANK UMUM SYARIAH (BUS) DI INDONESIA ]]>
<![CDATA[Nanda Harianto]]>;
<![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[The purpose of this study was to determine the effect of intellectual capital on the business performance of Sharia Commercial Banks in Indonesia. Dependent variable used in this study is the financial performance of Sharia Commercial Banks based on islamicity financial performance index. Independent variables used in this study is the intellectual capital which is measured by using Pulic model that called Value Added Intellectual Coefficient (VAIC). The sample in this study is the Sharia Commercial Banks registered in Bank Indonesia in 2008-2011. The sample was selected using purposive sampling method and obtained eleven banks being sampled. Pulic model (Value Added Intellectual Coefficient) was used as a measure of the efficiency of components of intellectual capital: physical capital coefficient (VACA), human capital coefficient (VAHU), and structural capital coefficient (STVA). This study used partial least squares to analyze the data.The results showed that the intellectual capital significantly effect on Business Performance Sharia Commercial Banks and can be used to predict future Business Performance Sharia Commercial Banks. In addition the average growth of intellectual capital (ROGIC) also significantly influence future Business Performance Sharia Commercial Banks.]]>
<![CDATA[ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PEMBENTUKAN RISK MANAGEMENT COMMITTEE Studi Empiris Perusahaan Non Finansial yang Terdaftar di Bursa Efek Indonesia Tahun 2008-2011 ]]>
<![CDATA[Ana Khusnun Safitri]]>;
<![CDATA[Wahyu Meiranto]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 2, Nomor 4, Tahun 2013 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[The aim of this research is to analyze the factors which influential the establishment of Risk Management Committee (RMC). There are two types of RMC, the one that combined with the audit committee and seperated from the audit committee. The factors that used in this research are board of director characteristic and firm characteristic that consist of proportion of independent commissioner, board size, board meeting, commissioner with accounting/finance expertise, and leverage, also firm size as control variabel.Sample of this research were 204 samples from non financial companies listed in Indonesia Stock Exchange for the observation period of 2008 until 2011. Collecting data in this research used a purposive sampling method. This research used logistic regression to analyze data.The results of this research indicated that firm size affected positively and significant with the establishment of RMC that combined with audit committee and separated RMC. The other variables (proportion independent commisioner, board size, board meeting, commisioner with accounting/financial expertise, leverage) have no significant association with the establishment of RMC that combined with audit committee and separated RMC.]]>
<![CDATA[FAKTOR-FAKTOR YANG MEMPENGARUHI IMPLEMENTASI E-GOVERNMENT (STUDI PADA PEMERINTAH DAERAH TINGKAT PROVINSI DI INDONESIA) ]]>
<![CDATA[Annasia Sophia Dewi]]>;
<![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[This research aims to analyze the factors that affect the successes implementation of public financial disclosure through e-government. Factors tested in this research are debt (DSCR), the number of councillors, GDP per capita, citizen education level, population, and region own source revenue. Sample in this research were selected using purposive sampling method, that is e-government on 33 provinces in Indonesia. The samples are divided into two categories, provinces reporting the transparency of financial management through e-government and provinces not reporting. Statistical methods used in this study is the logistic regression at a significance level 5%. Result of this research indicate that the factor debt (DSCR), the number of councillors, and region own source revenue significantly influence the implementation of e-government. While other factors, GDP per capita, citizen education level, and population not indicate any significant effect on the implementation of e-government. ]]>
<![CDATA[PRAKTIK-PRAKTIK MANAJEMEN KINERJA PADA ORGANISASI SEKTOR PUBLIK DAN HUBUNGANYA DENGAN KINERJA ORGANISASI ]]>
<![CDATA[Yuli Ariyadi]]>;
<![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[The study aims to investigate the effects of performance management practices in public sector organizations. The public sector organization that investigated in this study is government institutions of Republic Indonesia that managed APBN fund.This study was conducted by using questioner to the manager of the public sector organizations in Kota Bandung, Kabupaten Bandung, Kota Cimahi. The data obtained was processed by using PLS Aplication. The result of the study indicate that performance management practices in public sector organitation (clear and measurable goal) is positifically affected the public sector organization performance in quantity performance and quality performance. Insentif is positificaly affected the public sector organization performance in quantity performance but not yet effected quality performance. ]]>
<![CDATA[PENGARUH PARTISIPASI ANGGARAN TERHADAP KINERJA MANAJERIALMELALUI KOMITMEN ORGANISASI DANBUDGETEMPHASIS SEBAGAI VARIABEL INTERVENING (Studi Kasus pada SKPD PemerintahKabupaten Boyolali) ]]>
<![CDATA[Hidayat Setiadi]]>;
<![CDATA[Etna Nur Afri Yuyetta]]>
<![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 examine the influence of budgetary participation to managerial performance relationship in a public sector organization. It also attempts to examine whether organization commitment and budget emphasis mediate the budgetary participation and managerial performance relationship.This study used survey questionnaires method that was implemented toward managers in a public sector organization. Questionnaires were given to 133 respondents. From a total of 101 questionnaires which were received back, 90 questionnaires were able to be used for the research, so its response rate is 68%. A path analysis was utilized to examine the direct and indirect effects of budgetary participation toward managerial performance. The result of research analysis shows that budgetary participation has a direct effect toward managerial performance, commitment organization and budget emphasis. Besides, budgetary participation also has an indirect effect toward managerial performance via organization commitment and budget emphasis as an intervening variable.]]>
<![CDATA[DAMPAK KONVERGENSI IFRS TERHADAP MANAJEMEN LABA DENGAN STRUKTUR KEPEMILIKAN MANAJERIAL SEBAGAI VARIABEL MODERATING (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2009-2012) ]]>
<![CDATA[Qomariah, Ratu Nurul]]>;
<![CDATA[Marsono, Marsono]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 2, Nomor 4, Tahun 2013 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[The aim of this study to examine the influence of IFRS convergence toward earning management with ownership managerial as a moderating variable practice among manufacture companies listed at Indonesia Stock Exchange. Discretionary accrual with modified jones is used to determine the earning management practice. The study was using 37 manufacture company listed in Indonesia Stock Exchange, with a period between 2009-2012. The hypothesis were tested using multiple regression analysis and simple regression analysis to examine the influence of IFRS convergence toward earning management with ownership managerial as a moderating variable. The result of this study showed that IFRS convergence has negative significant influence to earning management, ownership managerial has negative significant influence to earning management, and ownership managerial at the time of IFRS convergence that did not have significant influence to earnings management.]]>
