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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 23 Documents
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Search results for , issue "Volume 3, Nomor 1, Tahun 2014" : 23 Documents clear
PENGARUH MODAL INTELEKTUAL TERHADAP KINERJA PERUSAHAAN (Studi pada Perusahaan Perbankan yang Terdaftar di BEI Tahun 2009-2011) Yossita Kartikasari P; P. Basuki Hadiprajitno
Diponegoro Journal of Accounting Volume 3, Nomor 1, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this study is to empirically examine the effect of intellectual capital on the financial performance of banking. Intellectual capital measurement model using Pulic models, which in the aggregate - Value Added Intellectual Coefficient (VAIC™) with the major components of a basic resource companies - physical capital (VACA), human capital (VAHU), and structural capital (STVA) and three elements financial performance of the banking company which consists of Return on Assets (ROA), Capital Adequacy Ratio (CAR), and the loan to deposit ratio (LDR).The data used is the banking companies listed in Indonesia Stock Exchange (IDX) 2009-2011. This empirical study using PLS (Partial Least Squares) as an analysis of the relationship between intellectual capital (VAIC™) on the financial performance of banking.The findings show that: (1) intellectual capital (VAIC™) significantly affects the financial performance of the banking company, (2) intellectual capital insignificant effect on the financial performance of the banking companies of the future, and, (3) the rate of growth of intellectual capital (ROGIC) insignificant effect on the future financial performance of banking. 
ANALISIS RASIO KEUANGAN DALAM MEMPREDIKSI PERUBAHAN LABA : ( STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR PADA BURSA EFEK INDONESIA PERIODE TAHUN 2008-2011) Amalina, Nur; Sabeni, Arifin
Diponegoro Journal of Accounting Volume 3, Nomor 1, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

The rapid capital market development currently creates some opportunities and alternative for investor. On the other hand, the company should be compete to get fund from the investor. The Company can get some fund by raising and selling some stock to investor in capital market.Related with the problem that is raised , the purpose of this research is provide empirical evidence concerning the effect of Current Ratio (CR), Leverage Ratio (LR), Inventory Turnover (IT), Operating Profit Margin (OPM) and Price Earning Ratio (PER) in predict the earning changes in manufacture company for one next year period. The Object population of this research are manufacture company listed on BEI and reported in ICMD from 2008 to 2011, 25 company sample  result by random sampling technique. Tools of data analysis used in this study is the classical assumption test, multiple regression analysis, hypothesis testing, and the coefficient of determination.Based on the result and study, it can generalized that there is significant effect between the Current Ratio (CR), Operating Profit Margin (OPM) to earning changes. Besides there is no significant effect between Leverage Ratio (LR), Inventory Turnover (IT) and Price Earning Ratio (PER) to earning changes.
PENGARUH TANGGUNG JAWAB SOSIAL PERUSAHAAN TERHADAP NILAI PERUSAHAAN STUDI KASUS PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BEI 2008 – 2012 Arief Raharjo; Indira Djanuarti
Diponegoro Journal of Accounting Volume 3, Nomor 1, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

Corporate social responsibility is the companies commitment to support the realization of sustainable development. Legitimacy theory explains that social responsibility disclosure to obtain the legitimacy where the companies located. The legitimact will increase corporate reputation,  That will eventually affect the firm value. Data collection method using pursosive sampling method for listed mining companies in Indonesian Stock Exchange during 2008 until 2012. The result of this research show that corporate social responsibilities give positive effect toward firm value.
PENGARUH CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA (Studi Empiris Pada Perusahaan Manufaktur Di Bursa Efek Indonesia Tahun 2009-2012) Tegar Rahardi; Andri Prastiwi
Diponegoro Journal of Accounting Volume 3, Nomor 1, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aimed to examine the effect of corporate governance on earnings management. Independent variables used in this study is the proportion of independent board, audit committee, the structure of managerial ownership and institutional ownership structure. In this study the proportion of independent board was measured by the percentage of the number of independent board of the entire board of commissioners in the company. Audit committee in this study was measured by adding up the audit committee in the company. Managerial ownership structure is measured by the percentage of shares owned by managers of the total shares outstanding. Institutional ownership structure is measured by the percentage of shares owned by the institutions of the total shares outstanding. Earnings management as the dependent variable proxied by discretionary accruals and is calculated by the modified Jones model.            This study was conducted using data from documentation using www.idx.co.id, Indonesian Capital Market Directory (ICMD). The method of analysis used in this study is multiple linear regression. This study used a sample of manufacturing firms listed on the Indonesia Stock Exchange (IDX) 2009-2012.                    The results showed simultaneous variable proportion of independent board, audit committee, the structure of managerial ownership and institutional ownership structure have a significant effect on earnings management. However, only partial audit committee variable, managerial ownership structure and institutional ownership structures are a significant effect on earnings management.
PENGARUH KINERJA KEUANGAN, UKURAN PERUSAHAAN, DAN COPORATE GOVERNANCE TERHADAP PENGUNGKAPAN SUSTAINABILITY REPORT Fadhila Adhipradana; Daljono Daljono
Diponegoro Journal of Accounting Volume 3, Nomor 1, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to determine the effect of financial performance, firm size, and corporate governance on the disclosure of sustainability report arranged by companies listed on the Indonesia Stock Exchange. This study is a replication of previous research, by adding new variables. The Independent variables used in this study are profitability, liquidity, dividend payment ratio, total assets, total employees, the audit committee, the board of commissioners, committee governance, management ownership, and foreign ownership. The dependent variable used is the disclosure of sustainability report. The samples are companies listed on the Indonesia Stock Exchange (BEI) that disclose the Sustainability Report with 2008-2011 of study period. The samples used are 50 companies; 25 companies with the sustainability report revealed and 25 without the sustainability report revealed. The data of companies without the sustainability revealed is collected by stratified random sampling method. This study uses t-test and logistic regression for data analysis. The result of the test is that the total assets, total employees, and governance committee positive influence to the disclosure of Sustainability Report. Meanwhile, the variable of profitability, liquidity, dividend payout ratio, audit committee, board of commissioners, management ownership, and foreign ownership has not influence on the disclosure of Sustainability Report.
PENGARUH INDEPENDENSI DEWAN KOMISARIS, REPUTASI AUDITOR, RASIO HUTANG, DAN COLLATERALIZABLE ASSETS TERHADAP KEBIJAKAN DIVIDEN (Studi Empiris pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia Periode 2009-2011) Yudi Setiawan; Etna Nur Afri Yuyetta
Diponegoro Journal of Accounting Volume 3, Nomor 1, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

The objective of this research is to examine the influences of corporate governance and firm characteristics on dividend policy. In particular, based on  agency theory ,variables which allegedly have influence on dividend policy are board independence, auditor reputation, debt ratio, and collateralizable assets. The population of this research is all of the manufacturing entities listed in Indonesian Stock Exchange during the period of 2009-2011. The sampling method used is purposive sampling. The data is acquired from Indonesian Capital Market Directory (ICMD). Linear regression method is conducted to analyze the data. The empirical results indicate that, partially, board independence and debt ratio have no influence towards dividend policy. Auditor reputation  has significantly positive influence  towards dividend policy. Collateralizable assets show significantly negative influence  towards dividend policy.
ANALISIS KINERJA KEUANGAN DAN KINERJA SAHAM SEBELUM DAN SESUDAH RIGHT ISSUE (STUDI EMPIRIS PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA 2008-2010) Panca Fransiskus Simanullang; Daljono Daljono
Diponegoro Journal of Accounting Volume 3, Nomor 1, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

Right issues are the additional public offerings of a company’s shares beyond the initial public offerings, in order to generate extra financing for business expansion, the expansion of investment, improve the capital structure or fulfillment of its liability, etc. Financial performance is measured by four financial ratios, they are debt to equity ratio (DER), return on assets (ROA), current ratio (CR), and price to book value (PBV). While the stock performance is measured using stock returns.The samples of this research are the manufacturing firms listed in Indonesian Stock Exchange in 2008 -2012. The samples are collected using purposive sampling method and resulted 40 firms become the samples.The results showed that right issue bring a netral impact or an average in the ratio of ROA, CR, and PBV. Right issue has no impact on DER and stock returns, which the DER has increased as a equity post right issue. Right issue leads to an increase in stock returns in the second year after the right issue, but the overall stock return declined an average post-right issue. Although results vary, but generally the rise and decline is so small that it does not have a significant impact on changes in financial performance  and stock performance  after the right issue. It can be concluded that the issuance of right issue, financial performance and stock performance has not changed as indicated by the results of research that  is not  affected significantly
PENGARUH LUAS PENGUNGKAPAN SUKARELA TERHADAP HUBUNGAN ANTARA LABA DENGAN RETURN SAHAM DALAM LAPORAN TAHUNAN Bagas Jati Nugroho; P. Basuki Hadiprajitno
Diponegoro Journal of Accounting Volume 3, Nomor 1, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to analyzes the effect of voluntary disclosure of a company listed on the Indonesia Stock Exchange (IDX) for the influence the association between earnings and current returns. Hypothesis alternative was used: (Ha) the higher level of voluntary disclosure improves the association between earnings and current returns. This study uses 48 companies listed on IDX 2009. Company annual reports audited as by a public accounting firm and published reports of the independent auditor. Companies publish the audited annual report as of December 31 and complete on 2010. The result of this study is that (Ha) the higher level of voluntary disclosure improves the association between earnings and current returns. 
PENGARUH PROFITABIITAS, UMUR PERUSAHAN, TIPE PERUSAHAAN DAN KEPMILIKAN MANAJEMEN TERHADAP PENGUNGKAPAN SOSIAL BERDASAR ISO 26000 (Studi Empiris pada Perusahaan Pertambangan dan Keuangan yang Terdaftar di BEI Tahun 2011-2012) Temmy Deny Saputro; Rahardja Rahardja
Diponegoro Journal of Accounting Volume 3, Nomor 1, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

ISO 26000 is an international standard that gives a direction on disclosure of corporate social performance. ISO 26000 release in 2010, one year later Indonesia has begun to try to apply the international standards. There are 37 items disclosure of 7 core subjects of ISO 26000. This study aimed to investigate the influence of profitability,company age, type of company, and management ownershipon disclosure of corporate social performance based on ISO 26000. Data collection using purposive sampling method Chosen As many as 30 mining companies and 30 financial companies used as a sample. Methods of analysis of this study using multiple regression analysis. The results of this study indicate that the variables that affect the disclosure of corporate sosial performanceis age company. While the variables that do not affect the disclosure of corporate social performance is profitability, company type and management ownership.
ANALISIS PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN DAN NILAI PASAR PERUSAHAAN (Studi pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Tahun 2008-2012) Feri Rachman; Marsono Marsono
Diponegoro Journal of Accounting Volume 3, Nomor 1, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to analyze the influence of intellectual capital on the financial performance and market value of the company. This study also aims to analyze the influence between the components of intellectual capital, i.e.: human capital, customer capital, innovation capital, and process capital. Because of that the components of intellectual capital that became the core of forming a competitive advantage for the company were known.This study uses purposive sampling method which the determining of sample is based on certain criteria. The sample of this study is a secondary data which obtained from the financial statements of companies on the Indonesian Stock Exchange in 2008-2012. From all of those companies in 5 years period, 11 qualified companies were selected, so the total sample was 55. Data analysis was performed using analysis tools Partial Least Square (PLS).The result of this study shows that not all of intellectual capital components have significant effect to financial performance and market value of the company. Innovation capital has no effect to human capital, but it has significant effect to customer capital. Process capital has significant effect to customer capital. Human capital has no effect to customer capital, but it has significant effect to financial performance and market value of the company. Customer capital has no effect to financial performance and market value of the company. Financial performance has significant effect to market value of the company.

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