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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
ANALISIS PENGARUH MINAT PEMANFAATAN DAN PENGGUNAAN SISTEM INFORMASI TERHADAP KINERJA INDIVIDU DENGAN MENGGUNAKAN UTAUT MODEL (Studi pada PT. Pertamina (persero) UPms IV) Sekarini, Yunita Ayu; Meiranto, Wahyu
Diponegoro Journal of Accounting Volume 3, Nomor 1, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

Technological developments from the impact of globalization is so rapid now accompanied with the development of technology-based information systems. Along with the development of information technology, every organization now considers that the information system is essential to the survival of the company..The purpose of this study is to obtain empirical evidence of the influence performance expectation, effort expectancy, social influence to intention of Information System partially. The study population was all employees of PT. Pertamina (Persero) UPMS IV, while the sample 149 respondents drawn by purposive sampling technique. Type of data used primary data collection using questionnaire method.In this research, there were six hypotheses that have been processed using the Partial Least Square (PLS). Consists of three accepted hypothesis that a positive relationship between social influences on interest in the use of Information System, the conditions that facilitate the use of Information System and usage Information System on individual performance. Three hypotheses were rejected while the absence of a positive relationship between effort expectancy with intention of Information System, expectations of the business with the intention of Information System and intention of Information System on the use of Information System
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PEMILIHAN KARIR MAHASISWA AKUNTANSI (Studi Empiris Mahasiswa Akuntansi di Perguruan Tinggi di Semarang ) Rahmat Fajar Ramdani; Zulaikha Zulaikha
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 investigate and analyze factors influencing accounting students in the career selection ( public accounting or non-public accounting) . Factors influencing the selection of career are financial rewards, profesional training, profesional recognation, social values, work environment, labor market consideration, personality and act of gender.The samples used in this research are 120 respondents. The samples are collected from UNDIP, UNNES, UNISULA, and UNIKA The hypothesis, were analized by logistic regression. The results show that financial reward, profesional training, profesional recognation, labor market consideration, and gender have significant effect on career selection to become public accountants or non-public accountants, however social values, work environment and personality variables do not have significant effect on career selection to become public accountants or non public accountants.
PENGARUH UKURAN KANTOR AKUNTAN PUBLIK DAN INDEPENDENSI KOMITE AUDIT TERHADAP KOEFISIEN RESPON LABA Barqy Cahya Muhammad; Sugeng Pamudji
Diponegoro Journal of Accounting Volume 3, Nomor 1, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

This research aims to determine the effects brought by the qualification of  public accountant office and independent audit committee to earnings response coefficient. Earnings response coefficient is market reactions towards new information issued by a corporation. In this research earnings response coefficient is production of profit quality. The variable of the public accountant office and the independent audit committee quality is considered effecting value of the profit coefficient profit.            This research is made using method of purposive sampling in selecting samples. Purposive sample is a method used in selecting samples based on several specific criteria, some of which are; samples are manufacturing corporations which are listed in the Indonesian Stock Exchange and actively selling stocks during the period of 2009-2011, whose published financial report and annual report, and 194 corporations with insufficient data sample which 32 of them are outlier data. Research is made using quantitative method, and analyzed with regression analyzing technique, and hypothesis testing made using coefficient determination testing, ‘f’ testing and ‘t’ testing.            The research resulting that factor which has significant influence to earnings response coefficient is only the qualification of the public accountant, Independent audit committee gives positive effect to the coefficient profit response, but insignificant.
PENGARUH KEJELASAN SASARAN ANGGARAN TERHADAP AKUNTABILITAS KINERJA INSTANSI PEMERINTAH MELALUI SISTEM PENGENDALIAN INTERN SEBAGAI VARIABEL INTERVENING (Studi Empiris pada Satuan Kerja Perangkat Daerah Kota Salatiga) Ummu Kaltsum; Abdul Rohman
Diponegoro Journal of Accounting Volume 3, Nomor 1, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

The present study aims to examine the effect of budget goal clarity on performance accountability government agencies. It also attempts toexamine whetherthe internal control system mediate the effect of the budget goal clarity government performance accountability. The research data collection using questionnaire survey. The questionnaire submitted to the Department of Revenue employees 50 Finance and Asset Management Regional Salatiga, 43 questionnaires ( 86 % ) returned complete and can be processed. The data collected were processed using path analysis to examine the effect of direct and indirect budget goal clarity on government performance accountability.These results indicate that the direct effect of the budget goal clarity government performance accountability. Budget goal clarity also significantly affect internal control system. Budget goal clarity indirectly affect the performance accountability of government agencies through the intervening variables of internal control systems.
PENGARUH KUALITAS AUDIT TERHADAP MANAJEMEN LABA DAN BIAYA MODAL EKUITAS Jonata Agus Kurniawan; Daljono Daljono
Diponegoro Journal of Accounting Volume 3, Nomor 1, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

The objective of this study is to examine the audit quality to earning managements and cost of equity capital. Audit quality can give the truth information to reduce agency cost. Earnings management is manager effort to manipulating financial statement for benefit their self. This behavior giving wrong information to financial statement user. Cost of equity capital is rate of return which required investor for  invested capital to corporate. This study used manufacturing firm for sample during 2010-2011 by using purposive sampling method. The research use multiple regression for data analysis.The result showed that audit quality has significant effect to earnings management and cost of equity capital.  
PENGARUH KARAKTERISTIK CORPORATE GOVERNANCE TERHADAP LUAS PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY Paramita, Andina Dwi; Marsono, Marsono
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 was to analyze which characteristics of corporate governance that influence the extent of corporate social reponsibility (CSR) disclosures in the companies which operate in the mining and mining service sector in Indonesia. Corporate governance charecteristics which were used, namely size of board of commissioner, independent commissioner, composition of women on board, audit committee, ownership concentration, managerial ownership, foreign ownership, government ownership, and public ownership. The extent of CSR disclosure was measured using corporate social disclosure index (CSDI) based on Global Reporting Initiative (GRI) reporting standard items which were dislosed in companies’ annual report. This research also used firm’s size and profitability as control variables.The population of this research are companies which operate in the mining and mining service sector that listed in Indonesian Stock Exchange (IDX) in the period 2010 until 2012. Using purposive sampling method, then total sample of this research became 48 annual reports of mining companies. Multiple regression method was used to analyze the relationship between corporate governance characteristics and CSR disclosure.The results show that composition of women on board and managerial ownership has a significant effect toward the extent of CSR. The results also show that both of control variables have significant effects on the extent of CSR.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI AKTIVITAS PENGAWASAN DEWAN KOMISARIS PADA PERUSAHAAN GO PUBLIC DI INDONESIA Restria Wijaya; Nur Cahyonowati
Diponegoro Journal of Accounting Volume 3, Nomor 1, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the  information about The determinants of Board of Commissioners Monitoring Activity in Indonesia. This study was conducted by using Board of Commissioner meeting frequency as dependent variable. The independent variables are Ownership Concentration, Insider Ownership, Board Size, Independent Commissioner Ratio and the Company Size. This research was conducted by using Multiple Regression as a hypothesis test. Data collection in this study used purposive sampling to non-banking companies listed on the Indonesia Stock Exchange in 2011. There were 73 companies used as sample in this study.Result of this study showed that independent variables which are Insider Ownership and Board size negatively affected Board of Commissioner meeting frequency. The other variable, that is size, positively affected the dependent variable. 
ANALISIS PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP KINERJA KEUANGAN PERUSAHAAN DENGAN MANAJEMEN LABA SEBAGAI VARIABEL PEMODERASI Destia Kusuma; Muchamad Syafruddin
Diponegoro Journal of Accounting Volume 3, Nomor 1, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

The aim of this research is to find empirical proof about the effect CSR on corporate financial performance and the effect CSR on corporate financial performance in the future that moderated by earning management. CSR disclosure by GRI G3 is used as the proxy of CSR activity, ROE is used as the proxy of financial performance and discretionary accruals by The Modified Jones model is used as the proxy of earning management practices. Sample used in this research were 27 companies participated on Indonesia Sustainability Reporting Award (ISRA) during 2009-2011 and listed on Indonesia Stock Exchange (IDX) over 2008-2010. The analysis methods of this research use simple regression analysis for hypothesis 1 and multiple regression analysis with the Absolute Residual Method for hypothesis 2. The results of this research show that CSR has no significant influence on corporate financial performance. The analysis with the moderating variable Absolute Residual Method shows that earning management moderate in relation between CSR and corporate financial performance and it shows negative significant influence.
PENGARUH CASH HOLDING, PROFITABILITAS, DAN NILAI PERUSAHAAN TERHADAP INCOME SMOOTHING (Studi Empiris Pada Perusahaan yang Terdaftar Di Bursa Efek Indonesia Tahun 2009-2011) Yashinta Pradyamitha Cendy; Fuad Fuad
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 variable cash holding, positive changes in cash holding, profitability, and firm value to income smoothing. Based on firm size measured by using natural logarithm of total assets. This research refers to research conducted Talebnia and Darvish ( 2012), the effect of cash holdings on income smoothing in companies listed on the Tehran Stock Exchange. The sampling method used in this research is purposive sampling, that is  based on several criteria.The sample of this study are 99 sample of manufacturing and service companies (except financial service companies) listed in Indonesia Stock Exchange (IDX) 2009-2011. The analysis method of this research using multiple regression using SPSS 16. This study uses multiple regression analysis because there is a control variable. This research also use difference of regression coefficient test to examine differences between the two regression coefficients of the independent variable of manufacture and service companies to income smoothing.Based on the results of research conducted indicates that the variable holding cash, profitability, and firm size as control variables significantly influence income smoothing. Different test results show that the profitability of the regression coefficient for income smoothing has the effect of differences between manufacturing and service companies, as profits in manufacturing companies is more volatile, while profits in service firms is relatively stable, so that the tendency to make greater income smoothing in manufacturing companies . 
PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA PERUSAHAAN (Studi Kasus pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2008-2012) Minanti Kusumowati; Wahyu Meiranto
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 provide an empirical evidence about the influence of intellectual capital on company performances that is identified using an input-process-output concept of human, customer, innovative and process capitals, on company performances. Based on Resourced-Based Theory and intellectual capital perspective,  the structural path model is applied to financial data to analyze the relationships among the four componentsof intellectual capital, as well as the causal effects of intellectual capital on company performance.Data that used in this study is secondary data, financial reporting 2008 until 2012 which were obtained from the Indonesia Stock Exchange. The population of this study are companies that listed in the Indonesia Stock Exchange in from 2008 until 2012. Sample of this study are seventeen companies. Samples were taken by purposive sampling with a sample selection criteria.Results of this study indicate that not all components of intellectual capital significantly influence the performance of the company. Positive effect on innovation to human capital and customer capital. Capital process negatively affect customer capital. Value-added human resources positive effect on customer capital. Customer capital and value-added human resources has a positive effect on firm performance 

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