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<![CDATA[PENGARUH CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN PERUSAHAAN ]]>
<![CDATA[Ika Surya Martsila]]>;
<![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[This study aims to analyze the effect of Corporate Governance on firm’s financial performance in non financial firms.Corporate Governance used in this study is independency board commissioner, board size, management ownership, ownership concentration and leverage. This study also used firm size as control variables.Samples of this study were non financial firms listed on Indonesia Stock Exchange for the observation period of 2009 until 2011. Samples were collected by purposive sampling method and resulted 117 samples. This study used multiple regressions for analyzing data.The result revealed thatboard size has significant positive effect on ROA and significant negative effect on PER. Ownership concentration has significant positive effect on ROA and ROE also significant negative effect on PER. Leverage and significant negative effect on ROA, PER and Tobins'Q. The research also found a positive and significant effect between firm size and corporate financial performance proxied by ROA, ROE, PER and Tobins'Q.]]>
<![CDATA[PENGARUH STRUKTUR CORPORATE GOVERNANCE PADA KUALITAS LABA DENGAN INTELLECTUAL CAPITAL DISCLOSURE SEBAGAI VARIABEL INTERVENING (Studi Empiris Pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia Pada Tahun 2010-2012) ]]>
<![CDATA[Rusli Tohir]]>;
<![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 aimed to examine the effect of corporate governance structure on earnings quality in the Indonesian banking companies. This study also examines whether the intellectual capital disclosure mediate the effect of corporate governance structure on earnings quality. The sample of this study was 24 banking companies listed in Indonesia Stock Exchange for the year 2010-2012. The collected data were processed using path analysis to examine the direct and indirect effect of corporate governance structure on earnings quality. Results of this study indicate that there is a direct effect of institutional ownership which is a component of corporate governance structure on earnings quality. Intellectual capital disclosure has no effect on earnings quality. Composition of independent directors and institutional ownership that is a component of corporate governance structure, effect on intellectual capital disclosure.]]>
<![CDATA[ANALISIS PENGARUH CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE TERHADAP ENTERPRISE VALUE dengan EARNING MANAGEMENT SEBAGAI VARIABEL PEMODERASI (Studi Empiris pada Perusahaan BUMN yang Terdaftar pada Bursa Efek Indonesia (BEI) tahun 2006 - 2011) ]]>
<![CDATA[Theda Margary Velda]]>;
<![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[This research aimed to empirically examine the effect of corporate social responsibility disclosure to enterprise value and earnings management role as a moderating variable in the relationship between corporate social responsibility disclosure and enterprise value. Mechanism of earnings management using discretionary accruals are measured using the model of De Angelo (1986) and developed by Friendlan (1994). Corporate social responsibility disclosure in corporate social measure using disclosure index (CSDI) based on standard items reporting Global Reporting Initiative (GRI) are disclosed in the company's annual report. Enterprise value measurements using Tobin-Q value is based on the company's stock price.This research used samples on state-owned enterprises listed on the Stock Exchange during the years 2007-2011 by using purposive sampling Method. The data used were obtained from the annual report and sustainability report state-owned company listed on the Stock Exchange. There are 14 companies and 60 observations during the years 2007 to 2011 which fulfilling. The method of analysis used in this research is multiple regression analysis. This method was chosen because all the data is matrix data of variables.This research found significant statistically results from the influence of corporate social responsibility disclosure to the enterprise value. The research found no significant effect of earnings management on the relationship between corporate social responsibility disclosure by enterprise value. This study contributes to the literature providing shows that the amount of enterprise value influenced how many corporate social responsibility disclosures made by the company. However, in this research found that earnings management is carried out by the management cannot be effected to the extent of disclosure made by the company.]]>
<![CDATA[PENGARUH PERTUMBUHAN EKONOMI, PENDAPATAN ASLI DAERAH, DANA ALOKASI UMUM, DAN DANA ALOKASI KHUSUS TERHADAP PENGALOKASIAN ANGGARAN BELANJA MODAL (Studi pada Pemerintah Kabupaten/Kota di Jawa Tengah) ]]>
<![CDATA[Deva Yoga Permana]]>;
<![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 about the effect of the Economic Growth, Local Own Revenue (PAD), the General Allocation Fund (DAU) and Specific Allocation Fund (DAK) on the Capital Expenditure districts / cities in Central Java. The sample used in this study were 35 districts / cities in Central Java taken from the Report of Actual Income and Expenditure Budget (budget) from the years 2007-2009. Methods of data collection used in this study is whole population census methods. Analysis tool used in this study is multiple linier regression with a t test, f test, and test the coefficient of determination. The results of this study indicate that partial Local Own Revenue (PAD) and the General Allocation Fund (DAU) have a significant effect on the Capital Expenditure. Meanwhile, Economic Growth and Specific Allocation Fund (DAK) had no significant effect on the Capital Expenditure. Simultaneously Economic Growth, Local Own Revenue (PAD), the General Allocation Fund (DAU) and Special Allocation Fund (DAK) significant effect on the Capital Expenditure. ]]>
<![CDATA[ANALISIS PENGARUH CAPITAL ADEQUACY RATIO (CAR), NET INTEREST MARGIN (NIM), LOAN TO DEPOSIT RATIO (LDR), NON PERFORMING LOAN (NPL) DAN BOPO TERHADAP PROFITABILITAS BANK PERSERO DI INDONESIA PERIODE 2005-2012 ]]>
<![CDATA[Johar Manikam]]>;
<![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 is performed in order to test the influence of the CAR (Capital Adequacy Ratio), NPL (Non Performing Loan), BOPO, NIM (Net Interest Margin), and LDR (Loan to Deposit Ratio) toward bank profitability that proxied by Return On Assets (ROA).This research is include all of National General Banking in Indonesia who provide financial report during period 2005 through 2012. The data is based on bank’s annual report since 2005 to 2012. Analysis technique used is a classic assumption test covering normality test, multicolinierity test, heteroscedastisity test and autocorrelation test. Others were done doubled linear regression test with smallest square equation and hypothesis test use t-statistic to test coefficient of regression partial in level of significance 5%. The result of normality test show the data research was normally distributed. Based on multicolinierity test, heteroscedastisity test, and autocorrelation test the deviate variable of classic assumption has not founded. The Result shows BOPO, NIM and NPL has significant effect toward bank profitability.]]>
<![CDATA[ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI TINGKAT PENGUNGKAPAN SUKARELA PADA LAPORAN TAHUNAN (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia) ]]>
<![CDATA[Adi Priguno]]>;
<![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 departs from the need for transparency of information in the annual reports of companies, considering the increasing number of companies that decide to go public. The increasingly level of annual report disclosure means the complete annual report will make it easier for users to know the actual condition of the company so that the company can be judged to be more transparent. The purpose of this study was to demonstrate empirically the factors that influence the level of annual report voluntary disclosure. The population is manufacture companies listed in Indonesia Stock Exchange period 2009-2011. Sampling technique using purposive sampling method. The dependent variable is the level of annual report voluntary disclosure, while the independent variable are leverage, liquidity, profitability, public shares and age of public companies. This study uses multiple linear regression method. Before using regression testing, previously use classical assumption test.The simultaneous (together) results showed that leverage, liquidity, profitability, public shares and age of public companies has a significant influence on the rate of annual report voluntary disclosure. But the partially result that only profitability and public shares has a significant influence on the rate of annual report voluntary disclosure.]]>
<![CDATA[PENGARUH PENGADOPSIAN INTERNATIONAL FINANCIAL REPORTING STANDARD (IFRS) TERHADAP MANAJEMEN LABA (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Pada Tahun 2011 - 2012) ]]>
<![CDATA[Abhiyoga Narendra]]>;
<![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 research aimed to give empirical evidence concerning the effect of the IFRS adoption on earnings management and the test of the difference of earnings management level between before and after the adoption. The research objects were the manufacturing companies listed in Indonesia Stock Exchange for 2 years (2011-2012). The main variables in this research are IFRS and earnings management. The research also includes several control variables i.e. size, financial leverage, market to book value and institutional investors. The data were analyzed by using multiple regression analysis and different t-test analysis. In this research, the adoption of IFRS indicates the positive effect on earnings management. The result of different test analysis also indicates that there is a statistically significant difference of earnings management level between before and after the adoption of IFRS. The other result indicates that among the four control variables, financial leverage indicate the positive effect on earnings management. Market to book value indicates a negative effect, whereas institutional investor is found not to have significant effect. Based on this research concluded that the adoption of IFRS has not fully guaranteed a decrease in earnings management yet.]]>
<![CDATA[PENGARUH PEMANFAATAN DAN PENGGUNAAN SISTEM INFORMASI TERHADAP KINERJA INDIVIDU (Studi Kasus pada Perum BULOG Divisi Regional Jawa Tengah) ]]>
<![CDATA[Wedha Achmad Hartono]]>;
<![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 development of information technology enables the society to perform various activities better and easier. The activities include organization and business aspects. Information technology is used to improve the performance of individuals as members of a business organization which in turn is expected to increase the performance of the organization. The determinants of the effectiveness of information systems are the acceptance and the behavioral use of information technology in a company's accounting system.The aim of this study was to determine the effects of performance expectancy, effort expectancy, and social influence on the behavioral intention, as well as the effects of facilitating conditions and behavioral intention on use behavior. The research was conducted by distributing and collecting questionnaires of 70 employees of Perum BULOG Regional Division of Central Java as the respondents. The questionnaires used in this research were 60. Descriptive analysis was used in the analysis of average, median, range, and standard deviation of the independent variables, while analysis of the hypothesis was conducted by using Partial Least Square (PLS).The results showed that performance expectancy and effort expectancy had no positive effect with intention of information system. Meanwhile, social influence has positive effect with intention of information system. Facilitating conditions had positive effect with information system usage, while intentionof information system had no positive effect with information system usage.]]>
<![CDATA[Pengaruh Arus Kas Bebas, Ukuran KAP, Spesialisasi Industri KAP, Audit Tenur dan Independensi Auditor terhadap Manajemen Laba ]]>
<![CDATA[Fransiska Dian Fransiska Dian]]>;
<![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 aimed to analysze the effect of free cash flow, size of auditor firm,auditor firm industry specialization, audit tenure and auditor independence on earnings management. Auditor independence in this study is measured by client importance. Earnings management in this study is measured by total discretionary accruals of the company. The population of this study is the manufacture companies listed in Indonesia Stock Exchange year period 2009-2011. Sampling method that’s used in this study is purposive sampling. The total number of sample in this study are 138 research samples. However, there are found 30 sample as outlier should be excluded from sample of observation. So, the final amounts of the sample are 108 research samples. The analysis technique in this study uses a multiple regression analysis with help from a program named SPSS. The analysis technique in this study uses a multiple regression analysis with help from a program named SPSS. The analysis technique in this study uses a multiple regression analysis with help from a program named SPSS. The result of this study indicate that the free cash flow negative effect on earnings management. Meanwhile, size of auditor firm, auditor firm industry specialization, client importance and audit tenure has no significantly impact on earning management.]]>
<![CDATA[PERAN GOOD CORPORATE GOVERNANCE DALAM MENEKAN MANAJEMEN LABA (Studi Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2008-2011) ]]>
<![CDATA[Petrus Fraidylegif Putra Djatu]]>;
<![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[Earning management is considered harmful action to external side of companies. This action taking by manager to increase their own benefit. The mechanism of Good Coprporate governance are considerd can reduce earning management. This study aims to examine the role of Good Corporate Governance (GCG) in reducing earning management in manufacturing companies listed on Indonesia Stock Exchange (BEI) period of 2008-2011. Good Corporate Governance consist of intern governance and extern governance. Intern governance in this study consist of independent director, audit committee, and Risk Management Committee (RMC). Extern governance in this study is auditor big four. Earning management measured by Discretionary accruals, which is counted by kaznik model. This study use method of documentation for collecting data. Type of data in this study is secondary data. Secondary data is a financial statementswas issued by companies inIndonesia Stock Exchange (BEI). Financial statement data The method of anwas obtained from company financial statement which published by Indonesia Direct Exchange (IDX). The method of analysis was used in this study is multiple regression. This study uses data manufacturing company which listed in Indonesia Stock Exchange (BEI) in the year 2008 – 2011.Taking samples was usedproposive sampling technique. Number of samples taken in this study were 268. The result of this study showed that the variable has a negative and significant effect on earning management are independent directors, audit committee, and Risk Management Committee (RMC). Variable auditor big four had no effect on the low level of earning management.]]>
