cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
-
Contact Email
-
Phone
-
Journal Mail Official
-
Editorial Address
-
Location
Kota semarang,
Jawa tengah
INDONESIA
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 105 Documents
 1   2   3   4   5 
Search results for , issue "Volume 3, Nomor 2, Tahun 2014" : 105 Documents clear
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI INTENSI AUDITOR UNTUK MELAKUKAN TINDAKAN WHISTLEBLOWING (Studi Empiris pada Kantor Akuntan Publik di Semarang) Destriana Kurnia Kreshastuti; Andri Prastiwi
Diponegoro Journal of Accounting Volume 3, Nomor 2, Tahun 2014
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (243.915 KB)

Abstract

This study aims to obtain empirical evidence of  factors that affect auditor to make whistleblowing intention. This study refers to Curtis and Taylor (2010) by using the concept of the Theory of Planned Behavior (TPB) as a theoritical basis. This study uses primary data to obtained important information from the respondents by using convinience sampling method. Respondents in this study were 55 auditors who worked in public accounting firm in Semarang City, Indonesia. Statistical analysis method used is multiple linear regression. Hypothesis testing is done with the help of software IBM SPSS Statistics 19. The result of this study indicates: (1) Professional Identity positively significant influence whistleblowing intention; (2) Auditor who have higher organizational commitment that auditors who have a commitment to co-workers has not significant influence whistleblowing intention; (3) Moral intensity positively significant influence whistleblowing intention; (4) Auditor's personal characteristics is consisted of Gender, Age, Education, Experience (based on years experience) and Level Position at firm has not significant influence whistleblowing intention.
PENGARUH CASH HOLDING DAN STRUKTUR KEPEMILIKAN MANAJERIAL TERHADAP INCOME SMOOTHING (Studi Empiris Pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia Tahun 2010 – 2012) Milka Erika Mambraku; P. Basuki Hadiprajitno
Diponegoro Journal of Accounting Volume 3, Nomor 2, Tahun 2014
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (418.61 KB)

Abstract

This study aimed to examine the effect of variable cash holding and managerial ownership structure of the income smoothing . Income smoothing measured by discretionary accruals , cash holding measured by the ratio of cash and cash equivalents to total assets and managerial ownership structure is measured by the ratio of the number of outstanding shares owned by the management of the total outstanding share capital.This study memnggunakan the data of 63 companies listed on the Indonesian Stock Exchange (IDX) in 2010-2012 . The sampling method used in this study was purposive sampling , is sampling based criteria .The analysis technique used in this study using multiple regression analysis using SPSS 20 . Results of research conducted indicates that the variable cash holding and managerial ownership structure significantly positive effect on income smoothing.
EVALUASI TERHADAP SISTEM PENCATATAN AKUNTANSI PADA USAHA MIKRO, KECIL DAN MENENGAH (Studi Kasus di Kota Semarang) Tegar Satriyo Notohatmodjo; Endang Kiswara
Diponegoro Journal of Accounting Volume 3, Nomor 2, Tahun 2014
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (402.273 KB)

Abstract

This study aims to analyze how the needs and understanding and provide practical guidance in making the accounting system of Small and Medium Enterprises. This guidance is expected to be used to construct a model of accounting records customized from Accounting Standards - Entities Without Public Accountability (SAK-ETAP).This research was conducted with qualitative methods through case studies  with small medium enterprises in Semarang City as the population and thirty Small and Medium Enterprises in  Semarang City as the samples, by interviewing the owners of each of these Enterprise, and do literature studies for articles, books, journals and materials another supported this research.Results of this study showed that most of the Small and Medium Enterprises in the Semarang City is still not understood and considered accounting system as a difficult thing. But these Enterprises agree on the importance of accounting system and are interested in learning about the learning resources accounting system that is easy to use.
Analisis Faktor-faktor yang Mempengaruhi Audit Delay dan Timeliness pada Perusahaan Publik di Indonesia (Studi Empiris pada Perusahaan yang Terdaftar Secara Konsisten di LQ45 pada Bursa Efek Indonesia) Baradha Pratama; Santosa Adiwibowo
Diponegoro Journal of Accounting Volume 3, Nomor 2, Tahun 2014
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (81.642 KB)

Abstract

The aim of this research is to analyze the effect of profitability, company size, solvability rate,industry classification, and size of public accounting firm to audit delay and timeliness of the go public company that listed as LQ45 in Indonesian Stock Exchange in the years of 2009-2012.            There are seven variables in this research that consist of five independent variables namely profitability, firm size, solvability rate, industry classification, and size of public accounting firm and two dependent variables namely audit delay dan timeliness. The method of sample selection in this researc using purposive sampling method which consist of 24 companies that consistenly listed as LQ45 in Indonesian Stock Exchange in the periode of 2010-2013 were consistenly submitted financial statement for 2009-2012. The analysis tool that used in this research is multiple regression.            According to the results of research, it can be concluded that audit delay affected by company size, solvability rate, and industry classification. While timeliness is affected by industry classification and solvability rate.
ANALISIS PENGARUH UKURAN PERUSAHAAN TERHADAP KINERJA INTELLECTUAL CAPITAL DENGAN STRUKTUR KEPEMILIKAN SEBAGAI VARIABEL MODERATING Indra Fery Irawan; Tarmizi Achmad
Diponegoro Journal of Accounting Volume 3, Nomor 2, Tahun 2014
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (372.286 KB)

Abstract

This study aims to empirically examine the effect of firm size on the performance of the role of intellectual capital and ownership structure as a moderating variable in the relationship between firm size and performance of intellectual capital. Ownership structure used in this study is the family ownership structure and institutional ownership strukutur measured using the proportion of the number of shares owned by families and institutions . While firm size is measured by using the total number of company assets and intellectual capital performance is measured using VAIC ™ method developed by Pulic (1998 ) .This study used a sample of banking companies listed on the Stock Exchange periode 2007-2011 using purposive sampling method. The data used were obtained from the annual financial statements of banking companies listed on the Stock Exchange. There are 31 companies and 136 observations over the years 2007-2011. The method of analysis used in this study is multiple regression analysis . This method was chosen because all of the data is matrix variable.In the statistical results of the study found that company size does not significantly affect the performance of intellectual capital . However, in this study also found that both the family ownership structure and institutional ownership significantly moderate the relationship between firm size on the performance of intellectual capital.
PENGARUH KUALITAS AUDIT DAN TENURE AUDIT TERHADAP AUDIT REPOT LAG (ARL) DENGAN SPESIALISASI AUDITOR INDUSTRI SEBAGAI VARIABEL MODERASI (Studi Empiris pada Perusahaan–Perusahaan Manufaktur yang Listing di BEI tahun 2010–2012) Permata Dewi, Sandiba Giwang; Afri Yuyetta, Etna Nur
Diponegoro Journal of Accounting Volume 3, Nomor 2, Tahun 2014
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (355.475 KB)

Abstract

This research aims to analyze how audit quality and tenure audit correlate affect audit report lag with auditor industry specialization as a moderating variable of empirical studies on manufacturing companies listed in Bursa Efek Indonesia during the period of 2010 – 2012. Audit quality using earning surprise benchmark proxy and tenure audit are utilized as independent variables. Dependent variable in this research is audit report lag.            Data used in this research are collected from financial statements of manufacturing companies listed in IDX fact book and Indonesian Capital Market Directory. The population of this research comprise of manufacturing companies listed in Bursa Efek Indonesia during the period of 2010 – 2012 with a total of 75 companies. The samples are determined using purposive sampling method. Data used in this research are secondary data from financial statement of the aforementioned manufacturing companies. Analysis of data is carried out using multiple regression method with the aid of SPSS Version 16 computer program.            This research reveals that tenure audit moderated by auditor industry specialization shows shorter audit report lag compared to that of the non-specialists, whereas the audit quality with earning surprise benchmark proxy is not moderated by auditor industry specialization. Good audit quality moderated by auditor industry specialization does not contribute to audit report lag.
ANALISIS PENGARUH STRUKTUR CORPORATE GOVERNANCE TERHADAP TINGKAT KEPATUHAN PENGUNGKAPAN KONVERGENSI IFRS PADA LAPORAN LABA RUGI KOMPREHENSIF Pitasari, Anggita; Septiani, Aditya
Diponegoro Journal of Accounting Volume 3, Nomor 2, Tahun 2014
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (96.632 KB)

Abstract

This study aims to analyse  how corporate governance structures affect the level of disclosure compliance convergence of IFRS in statements of comprehensive income. This research is the development of a study conducted by Al Akra et al . (2010) and Prawinandi et al . (2012) .Data analysis method used is descriptive analysis method and hypothesis testing . Tests performed using SPSS release 16. Overall sample of 40 service companies used in this study.The results of this study showed that the average level of disclosure compliance convergence of IFRS in statements of comprehensive income is 50.61 %. The results of multiple regression analysis showed that the structure of corporate governance which affect the level of disclosure compliance convergence of IFRS in statements of comprehensive income is the number of audit committee members and the number of audit committee meetings. Meanwhile, a variable number of commissioners, the proportion of independent commissioners, the number of commissioners meeting, leverage, liquidity, and profitability are not significantly influence with the level of disclosure compliance convergence of IFRS in statements of comprehensive income.
PEMANFAATAN LAPORAN POSISI KEUANGAN OLEH PENGGUNA DALAM PENGAMBILAN KEPUTUSAN (Studi Empiris pada Instansi Pemerintahan di Jawa Tengah) Risalawati, Fitri; Sudarno, Sudarno
Diponegoro Journal of Accounting Volume 3, Nomor 2, Tahun 2014
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (293.014 KB)

Abstract

The purpose of this study was to analyze the influence of education, experience, and social factors of the Statement of Financial Position utilization information for the users, especially the executive, legislative, and examiner on government agencies in Central Java in the planning decision-making, control and management. The study population consisted of leaders, supervisors, and inspectors as users of financial statement information in decision-making positions. The results showed that the variables of education, experience, and social factors and significant positive effect on the use of the information on the statement of financial position of government agencies in Central Java.
ANALISIS FAKTOR-FAKTOR YANG MEMENGARUHI PENGGANTIAN KANTOR AKUNTAN PUBLIK SECARA VOLUNTARY (Studi Empiris pada Perusahaan Keuangan yang terdaftar di BEI) Firyana, Rachma Aulia; Septiani, Aditya
Diponegoro Journal of Accounting Volume 3, Nomor 2, Tahun 2014
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (294.211 KB)

Abstract

Auditor independence issue often triggers debate regarding auditor rotation. This  auditor  rotation  is  related  with  company  action  to  do  auditor switching. This  research  aims  to  know  empirical  evidence  as  for  factors  influencing auditor  switching  on  the financial firm  listed  in  Indonesia  Stock  Exchange. The factors to be analysed in this research are management  change,  financial  distress, client size,  firm size, and percentage of ROA changes. The data being  used  is  from financial company  which  is  listed  in “Bursa Efek Indonesia” (BEI) in 2007-2012 period. Data collecting method which used in this research is method purposive sampling, that based on criteria which has been determined before. Based on the method purposive sampling, research sample total is 115 companies. By using logistic regression,  this  research  tried  to  test  effect  of  management  changes, financial  distress, client size, firm size, and percentage of ROA changes towards Auditor Switching.  Result of this research indicates that variable having which significantly effect the voluntary auditor switching are management  change,  firm size, and percentage of ROA changes. On the other hand, other variables like financial  distress and  client size do not have significant effect on company decision to do voluntary auditor switching. 
PENGARUH NON DEBT TAX SHIELD DAN DIVIDEND PAYOUT RATIO TERHADAP PENGGUNAAN HUTANG (Studi empiris pada perusahaan manufaktur yang go public di Bursa Efek Indonesia tahun 2010-2012) Enny Yulia Natasari; Indira Januarti
Diponegoro Journal of Accounting Volume 3, Nomor 2, Tahun 2014
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (160.941 KB)

Abstract

This study aims to analyze and provide empirical evidence about the effect of non debt tax shield and dividend payout ratio on debt using. Several previous studies showed varying results. To obtain valid results, then doing a test on each variable based on the hypothesis constructed. The samples used were selected by purposive sampling method. A population was 148 manufacturing companies listed in Indonesia Stock Exchange. After reduced with some criteria, 34 companies identified as samples. Observation period was 2010 to 2012, so the total number of sample used was 102 samples. Multiple regressions were used to examine the hypothesis. The results indicate that non debt tax shield is significantly affect the debt using. On the other side, dividend payout ratio has no effect on the debt using.

Page 1 of 11 | Total Record : 105

 1   2   3   4   5 

Filter by Year

2014 2014


Reset
Filter By Issues
All Issue Volume 13, Nomor 3, Tahun 2024 Volume 13, Nomor 2, Tahun 2024 Volume 13, Nomor 1, Tahun 2024 Volume 12, Nomor 4, Tahun 2023 Volume 12, Nomor 3, Tahun 2023 Volume 12, Nomor 2, Tahun 2023 Volume 12, Nomor 1, Tahun 2023 Volume 11, Nomor 4, Tahun 2022 Volume 11, Nomor 3, Tahun 2022 Volume 11, Nomor 2, Tahun 2022 Volume 11, Nomor 1, Tahun 2022 Volume 10, Nomor 4, Tahun 2021 Volume 10, Nomor 3, Tahun 2021 Volume 10, Nomor 2, Tahun 2021 Volume 10, Nomor 1, Tahun 2021 Volume 9, Nomor 4, Tahun 2020 Volume 9, Nomor 3, Tahun 2020 Volume 9, Nomor 2, Tahun 2020 Volume 9, Nomor 1, Tahun 2020 Volume 8, Nomor 4, Tahun 2019 Volume 8, Nomor 3, Tahun 2019 Volume 8, Nomor 2, Tahun 2019 Volume 8, Nomor 1, Tahun 2019 Volume 7, Nomor 4, Tahun 2018 Volume 7, Nomor 3, Tahun 2018 Volume 7, Nomor 1, Tahun 2018 Volume 6, Nomor 4, Tahun 2017 Volume 6, Nomor 3, Tahun 2017 Volume 6, Nomor 2, Tahun 2017 Volume 6, Nomor 1, Tahun 2017 Volume 5, Nomor 4, Tahun 2016 Volume 5, Nomor 3, Tahun 2016 Volume 5, Nomor 2, Tahun 2016 Volume 4, Nomor 4, Tahun 2015 Volume 4, Nomor 3, Tahun 2015 Volume 4, Nomor 2, Tahun 2015 Volume 4, Nomor 1, Tahun 2015 Volume 3, Nomor 4, Tahun 2014 Volume 3, Nomor 3, Tahun 2014 Volume 3, Nomor 2, Tahun 2014 Volume 3, Nomor 1, Tahun 2014 Volume 2, Nomor 4, Tahun 2013 Volume 2, Nomor 3, Tahun 2013 Volume 2, Nomor 2, Tahun 2013 Volume 2, Nomor 1, Tahun 2013 Volume 1, Nomor 1, Tahun 2012 More Issue