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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 58 Documents
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Search results for , issue "Volume 2, Nomor 4, Tahun 2013" : 58 Documents clear
ANALISIS PENGARUH STRUKTUR CORPORATE GOVERNANCE TERHADAP CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE DAN IMPLIKASINYA TERHADAP COST OF EQUITY CAPITAL (Studi Pada Perusahaan Sektor Pertambangan dan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 20 Rahmat Putra Martua; Mohamad Nasir
Diponegoro Journal of Accounting Volume 2, Nomor 4, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

The aims of this study were to analyze the impact of corporate governance structure such as accounting financial expertise, managerial ownership, institution ownership, foreign ownership, government ownership, and firm’s financial distress to corporate social responsibility disclosure and to see how it’s implication to cost of equity capital. This study used agency theory and signalling theory as the basic theories. Corporate social responsibility disclosure and cost of equity capital were chosen as the dependent variables because they had been used many times by previous studies. By using the purposive sampling method, samples of 195 firms were selected from public listed in the BEI. The data were analyzed using classical assumption test. Hypotheses were analyzed using the multiple linear regression model and single linear regeression model because this study used two model.             The results of this study showed that accounting financial expertise, managerial ownership, institution ownership, foreign ownership, government ownership, and firm’s financial distress had a positif impact towards corporate social responsibility disclosure while foreign ownership, government ownership, and firm’s financial distress had a significant effect. On the other hand, corporate social responsibility disclosure had a negative significant impact towards cost of equity capital. Another variables such as size had positive significant impact towards corporate social responsibility disclosure.
FAKTOR-FAKTOR NON KEUANGAN YANG MEMPENGARUHI DIKELUARKANNYA OPINI GOING CONCERN Anggoro Adi Yudhanto; Siti Mutmainah
Diponegoro Journal of Accounting Volume 2, Nomor 4, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the influence of auditor reputation, audit tenure, disclosure and opinionshopping to the auditors going concern opinion. Hypothesis (1) auditor reputation positively effect onthe provision by the auditors going concern opinion. (2) audit tenure positively effect on the provisionby the auditors going concern opinion. (3) disclosure positively effect on the provision by the auditorsgoing concern opinion. (4) opinion shopping positively effect on the provision by the auditors goingconcern opinion. Sample of this research used 75 manufacturing companies sample listed onIndonesian Stock Exchange (IDX) between 2008 to 2010. Samples was obtained by purposivesampling. Data were analyzed by logistic regression analysis. The results showed that audit tenure,disclosure and opinion shopping affect the provision by the auditor's going concern opinion. Whereasauditor reputation has no effect on the provision by the auditors going concern opinion.
FAKTOR – FAKTOR YANG MEMPENGARUHI JOB SATISFACTION AUDITOR DAN HUBUNGANNYA DENGAN PERFORMANCE DAN KEINGINAN BERPINDAH KERJA AUDITOR Ershita Wulandarie; Herry Laksito
Diponegoro Journal of Accounting Volume 2, Nomor 4, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the factors that influence auditor’s job satisfaction, the effects job satisfaction on performance and turnover intentions, and how far the performances moderate the relationship between job satisfaction and turnover intention. The unit of analysis from this study is the auditor who worked on KAP in Semarang. The number of samples is 45 auditors and the data processed using SPSS. The analysis performed included tests of validity, test reliability, test classic assumptions, multiple linear regression analysis including the f test, t test, and coefficient of determination. The results of the analysis of the study can be seen that the variable consideran leadership style, structure leadership style, time budget pressures, audit complexity, and performance have a significant effect on job satisfaction. While the variable work culture of has a negative significant on job satisfaction. If the auditors are satisfied with the work, then their turnover intentions will be low. Related to the effect of performance on the relationship between job satisfaction and turnover intention, this study find evidence that performance moderate the relationship between job satisfaction and turnover intention in accounting firms. It means the negative relationship between job satisfaction and turnover intention depends on the the level of the performance.
FAKTOR-FAKTOR YANG MEMPENGARUHI HUTANG JANGKA PENDEK, HUTANG JANGKA PANJANG DAN TOTAL HUTANG (Studi Kasus pada Perusahaan-perusahaan Manufaktur yang Terdaftar di BEI Selama Tahun 2007-2011) Indra Wahyu Pradana; Tarmizi Achmad
Diponegoro Journal of Accounting Volume 2, Nomor 4, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to analyze the impact of firm’s characteristics such as profitability, fixed asset, firm size, growth, earning volatility, and firm’s financial distress to short term debt, long term debt and total debt, simultaneously and partially. This study uses pecking order theory as the basic theory. The short term debt and long term debt are chosen as the dependent variable as it’s being a development of the former research which has much focused on the total debt only.By using the purposive sampling method, samples of 745 firms are selected due to its consistency of publishing financial reporting on the BEI. The data is analyzed using classical assumption test and hypothesizes are analyzed using the multiple linear regression model.The result of this study shows that profitability, fixed asset and financial distress variables have a significant impact to short term debt, long term debt, and firm’s total debt, but for the fixed asset variable, the significant effect affect on the different directionality as predicted. On the other side, firm’s size and earning volatility have a significant impact to long term debt and total debt but insignificant to short term debt. The last variable, growth, is found that it has significant impact to short term debt and total debt but insignificant to long term debt.
ANALISIS HUBUNGAN ANTARA CORPORATE GOVERNANCE, INTELLECTUAL CAPITAL, DAN KINERJA PERUSAHAAN (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia 2009 - 2011) Sonni Handoko; Fuad Fuad
Diponegoro Journal of Accounting Volume 2, Nomor 4, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this study is to investigate the influence of corporate governance (managerial ownership, institutional ownership and proportion of board of independent commissioners) on intellectual capital (VAICTM). and the influence of the intellectual capital and corporate governance on corporate performance (ROA and M/B). In addition, this study examine whether the intellectual capital may mediate the association of corporate governance on corporate performance.The population in this study is a manufacturing company which listed on the Indonesia Stock Exchange in the year 2009-2011. 66 observed samples obtained by using purposive sampling method. The method of analysis used in this study is multiple linear regression analysis and sobel test with SPSS software.The results showed that corporate governance proxied by managerial ownership and institutional ownership doesn’t affect positively to intellectual capital, while proportion of board of independent commissioners positive influence on intellectual capital. Intellectual capital and corporate governance proxied by institutional ownership has a positive influence on corporate performance, while managerial ownership and proportion of board of independent commissioners has no effect on corporate performance. Sobel test results intellectual capital can’t mediate the association of corporate governance on corporate performance.
ANALISIS FAKTOR EKSTERNAL DAN INTERNAL YANG MEMPENGARUHI PENGHENTIAN PREMATUR ATAS PROSEDUR AUDIT (Studi Empiris pada KAP di Semarang) Vida Fikratun Nisa; Surya Rahardja
Diponegoro Journal of Accounting Volume 2, Nomor 4, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to analyze time pressure, audit risk, materiality, review and quality control procedures and the auditor's professional commitments affecting the premature sign off audit procedures.              This study is an empirical study with purposive sampling techniques of data collection. The population of this study are  independent auditors who have worked for CPA’s on Semarang. The sample of this research are 73 auditors who have worked for CPA’s Semarang. There are six variables in this research that consist of five independent variables namely time pressure, audit risk, materiality, review and quality control procedures and the auditor's professional commitments and one dependent variable is the premature sign off audit procedures. Writer tested the quality of data that included validity test, reliability test, the hypothesis by means of logistic regression analysis test and friedman test.              From the results of the data quality test which consists the validity and reliability test showed that all variables are valid and reliable, can be said that for the next items on the concepts of each of these variables fit for use as a measuring tool. We used Friedman test for the first hypothesis and the second to the sixth hypothesis using logistic regressions. Friedman test result indicated that the order of priority to the auditing procedures tend to be abandoned. Logistic regression test showed that variable of time pressure, audit risk, materiality, and the auditor's professional commitments have significant effect on premature sign off, while review and quality control procedures do not have significant effect on premature sign off.
DIVERSIFIKASI PERUSAHAAN DAN MANAJEMEN LABA Dewi Lupitasari; Marsono Marsono
Diponegoro Journal of Accounting Volume 2, Nomor 4, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

This study examines the association between corporate diversification and earning management.This study making an explicit distinction between operational and geographicdiversification. Based on a sample of 124 mining and banking companies that listed on theIndonesian Stock Exchange in the period 2010-2011, The result of this study indicates thatoperation diversification did not have significant influence to earning management onmining and banking companies. Higher geographic diversification decrease earningmanagement on mining company. The more the banking company has geographicsegments, the higher the company perfoms earning management. Samples were selected bypurposive sampling method and Data were analyzedusing multiple regression analysis model.
ANALISIS FAKTOR – FAKTOR YANG MENDORONG PERGANTIAN KANTOR AKUNTAN PUBLIK (KAP) Studi Pada Perusahaan Publik di Indonesia Tahun 2007 - 2012 Arinta, Khasaras Dara; Adiwibowo, Santosa
Diponegoro Journal of Accounting Volume 2, Nomor 4, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

This research aims to know empirical evidence as for factors influencing  auditor switching on company listed in Indonesia Stock Exchange. The factors to be analysised in this research in  audit fees (FEE), audit opinion (OPINI), firm size (KAP), client size (LnTa), management turnover (CHM) and financial distress (DER).The data being used is from company which is listed in “Bursa Efek Indonesia” (BEI) in 2007 – 2012 period. Total sample in this research 510 companies using purposive sampling. Examinition of hypothesis conducted by using logistic regression.Results of this research are that auditor size and client size has significant effect on auditor switching. While other factors like audit opinion, client size, management turnover and financial distress do not have significant effect on auditor switching.

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