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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 105 Documents
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Search results for , issue "Volume 3, Nomor 2, Tahun 2014" : 105 Documents clear
PENGARUH KONVERGENSI IFRS TERHADAP ASIMETRI INFORMASI (STUDY KASUS PADA PERUSAHAAN REAL ESTATE DI INDONESIA) Rian Aditya Novianto; Nur Cahyonowati
Diponegoro Journal of Accounting Volume 3, Nomor 2, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the effect of IFRS aplication on the company to the amount of asymmetric information value which calculate by bid-ask spread stock price. This study uses one independent variable (IFRS), where the effect of this IFRS measured using dummy variable and three control variables, such as DER, ROE, and SIZE to the company. The application of IFRS is predicted can decrease the asymmetric information value.This empirical study uses purposive sampling techniques in data collection where data used is the data of 37 Real Estate and Property companies listed on the JSE during 2011-2012, which is continuously listed on the Stock Exchange and not have negative equity. This study uses linear regression analysis with the help of a computer program called SPSS.The test results showed that the application of IFRS in Real Estate and Property companies significantly influence the increasing amount of the assymetric information value. However, the control variables such as DER, ROE, and SIZE do not show a significant effect on the changing amount of the asymmetric information value.
PENGARUH BOOK TAX DIFFERENCES TERHADAP PERTUMBUHAN LABA Amos Rico Brolin; Abdul Rohman
Diponegoro Journal of Accounting Volume 3, Nomor 2, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to find empirical evidence about the influence of book-tax differences on the earnings growth. Population of this research manufacturing companies listed in Indonesia Stock Exchange (IDX) from 2008-2012. Sampling is done by using purposive sampling method. Sample of this study is composed of 355 companies during the five years observation. This study used multiple linear regression analysis for testing the influence of independent variables on dependent variable. The results showed that temporary differences has significant effect on the earnings growth. Permanent differences has no significant effect on the earnings growth one period ahead
PENGARUH LANGSUNG DAN TIDAK LANGSUNG HUMAN CAPITAL TERHADAP NILAI PERUSAHAAN ( Studi Empiris terhadap Perusahaan Perbankan yang tercatat di Bursa Efek Indonesia periode 2010-2012 ) Tresnasari, Fauzia; Juliarto, Agung
Diponegoro Journal of Accounting Volume 3, Nomor 2, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this study is to examine fundamental accounting variables and the role played by the components of intellectual capital including interaction between the components of intellectual capital in creating firm value. Fundamental accounting variables proxied by Book Value per Share (BVPS) and Earning per Share (EPS), while intellectual capital components as measured by Value Added Intellectual Coefficient (VAIC) consist of Capital Employed Efficiency (CEE), Human Capital Efficiency (HCE), and Structural Capital Efficiency (SCE). In addition, this research uses multiplication between HCE and SCE as an interaction variable. Research sample comprised all firms listed on  Indonesia Stock Exchange in the banking sector for the period 2010-2012. Sampling method used in this study was purposive sampling to obtain 84 observations for analysis. This study utilized Ordinary Least Square (OLS) regression as a main analysis technique. Findings confirm the existence of a positive relationship between fundamental accounting variables i.e. BVPS & EPS, and  firm value. Out of three components VAIC, only CEE shows positive relationship with firm value. The two components of IC, namely HCE and SCE, show a significant positive influence on firm value when these two variables interact. It indicates an indirect relationship between HC and firm value.
PENGARUH KARAKTERISTIK, KOMPLEKSITAS, DAN TEMUAN AUDIT TERHADAP TINGKAT PENGUNGKAPAN LAPORAN KEUANGAN PEMERINTAH DAERAH Khasanah, Nur Lailatul; Nur Rahardjo, Shiddiq
Diponegoro Journal of Accounting Volume 3, Nomor 2, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

As a form of accountability and transparency to the public, local governments have to make the Local Government Financial Report (LGFR) completed by disclosure. The presence of Government Accounting Standards (GAS) requires the disclosure of certain LGFR items in accordance with GAS. The purpose of this study was to determine the effect of the government characteristics, the government complexity, and audit findings on the level of disclosure LGFR in Central Java 2010-2012. Samples are 35 LGFR in Central Java province each year. The analytical method used is panel data regression using E-views 7.0 software. The results showed that, only the total asset has significantly positive effect on the disclosure level of LGFR and the number of functional differentiation has significantly negative effect. Whereas other variables such as wealth, level of dependence, age, legislature size has no significant effect. Likewise, the audit findings variable has no significant effect on the disclosure level. 
ANALISIS PENGARUH HUMAN CAPITAL TERHADAP KUALITAS AUDITOR (Studi Empiris Pada Bank BRI Kantor Inspeksi Semarang) Yana Aisyah; Jaka Isgiyarta
Diponegoro Journal of Accounting Volume 3, Nomor 2, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this research is to determine the relationship of human capital that may affect the auditor quality, in which the independent variable consists of formal education level, working experience, professional qualification auditor and continuing professional development. The population of this research are auditor in Bank BRI in Semarang, sample that used amounted to 47 respondents. Method of testing is done by multiple linear regression analysis. Under the normality test, multicollinearity, heteroscedasticity test and test autocorrelation, there not found variables that deviate from the classical assumptions. This shows that the available data are qualified to use the multiple linear regression model. The results have shown that human capital positively affects the auditor quality. Higher levels of education, work experience, level of professional qualification, and the continuing professional development also produced higher auditor quality produced by the company. 

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