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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
PERLAKUAN AKUNTANSI UNTUK ASET BERSEJARAH (Studi Fenomenologi pada Pengelolaan Candi Borobudur) Fauziah Galuh Anggraini; Anis Chariri
Diponegoro Journal of Accounting Volume 3, Nomor 2, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

This study is the phenomenon of the accounting treatment applied to heritage assets in Indonesia, both in terms of recognition, valuation, and disclosure in the financial statements. The focus of this study is an analysis of the accounting treatment in the management of Borobudur. This study aimed to: understand the significance of historic assets (heritage assets), describes the methods used to assess the Borobudur temple, explaining Borobudur’s disclosure in the financial statements, and analyze the appropriateness of the accounting standards applicable to the accounting for current Borobudur. The results of this study indicate that there is no precise definition of heritage assets. This is evidenced by the exposure to most of the informants who always associate with the historic definition of asset definition Heritage so there is confusion between the two. In addition, the manager of Borobudur is still experiencing difficulties in assessing valuation on heritage assets . However , the practice of accounting in the management of Borobudur Temple is considered to be in accordance with the accounting standards set by the government , which is presented and disclosed in CaLK without value .
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI VOLUNTARY AUDITOR SWITCHING DI PERUSAHAAN MANUFAKTUR INDONESIA (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2008-2012) Nurin Ari Fitriani; Zulaikha Zulaikha
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 find empirical evidence on the factors that influence the voluntary auditor switching in Indonesia. These factors are client’s size, company's growth, financial distress, audit opinion, management turnover, and client’s complexity. This topic was chosen because many companies in Indonesia switch the auditor voluntarily not accordance with government regulations.This research uses financial statement data of companies listed in Indonesia Stock Exchange (BEI) in the period of 2008-2012. Data collecting method which used in this research is purposive sampling. 57 manufacturing companies are used as samples. Hypothesis are tested by logistic regression analysis. The result showed that company's growth (GROWTH), financial distress (DAR), and client’s complexity (SUBS) affected voluntary auditor switching, while client’s size (CLIENTSIZE), audit opinion (OPINI), and management turnover (CEO) have no association and effect significantly.
DETERMINAN KECURANGAN LAPORAN KEUANGAN: PENGUJIAN TEORI FRAUD TRIANGLE Yuvita Avrie Diany; Dwi Ratmono
Diponegoro Journal of Accounting Volume 3, Nomor 2, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this paper is to examine factors which affect (determinants) financial statement fraud. Detection of financial statement fraud is using Fraud Triangle theory. Based on Fraud Triangel theory there are three variables hypothesized affect fraud which are pressure, opportunity, and rationalization.            This study use data of 27 companies which did financial statement fraud and 27 other companies matched. Data can be collected from annual report published by website IDX. Data then analized using logistic regression analysis.            The result of this study shows significant positive relation between pressure and opportunity with financial statement fraud. While rationalization can’t be proved to financial statement fraud yet.
KEBIJAKAN DIVIDEN DAN PEMBELIAN KEMBALI SAHAM: PENGUJIAN LIFE CYCLE THEORY Devi Indriyani; Dwi Ratmono
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 examine the influence of life cycle theory and leverage on dividen policy and buyback. Life cycle is proxied by RETA (retained earning to total asset). This study purposes hypothesis that RETA have positive influence on dividen policy and buyback whereas leverage have negative influence on dividend policy and buyback. The population of this research is all of listed firms in Indonesia Stock Exchange in year 2009-2012, exclude financial firms. Sampling method used is purposive sampling. Logistic regression used to be analysis technique. The final amounts of sample are 520. Result of this study show that retained earning to total asset have positively significant influenced on probability of dividen distributing. Retained earning to total asset have no significance on probability of buyback action. Leverage have no significance on dividend policy but have negative influence on buyback. The finding of this study supports life cycle theory.
PENGARUH GROWTH OPPORTUNITY, PROFITABILITAS, FIXED ASSET RATIO DAN RISIKO PASAR TERHADAP STRUKTUR MODAL Mochamad Yahdi Khairin; Puji Harto
Diponegoro Journal of Accounting Volume 3, Nomor 2, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

The research aimed to examine the effect of growth opportunity, profitability, fixed assets ratio, and market risk on capital structure. The research uses secondary data sources, data derived from the Indonesian Capital Market Directory (ICMD) and company annual reports contained in BEI. Determined samples used purposive sampling method, which resulted 39 properties and real estate companies, in the period 2010-2012 with a total of 117 observations. Analyzed data used a linear regression analysis, where hypothesis testing is using F test and t-test. Results of the study showed that partially during 2010 to 2012, growth opportunity, profitability and market risk significantly effect with the positive direction of the capital structure, while fixed asset ratio variables have a significant effect with the negative direction of the capital structure.
PENGARUH AUDITOR TENURE, UKURAN KANTOR AKUNTAN PUBLIK, DAN UKURAN PERUSAHAAN KLIEN TERHADAP KUALITAS AUDIT (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI pada Tahun 2010-2012) Putri, Tifani Malinda; Cahyonowati, Nur
Diponegoro Journal of Accounting Volume 3, Nomor 2, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this paper is to examine the influence of auditor tenure, audit firm size, and client size on audit quality as measured by the level of discretionary accrual on the manufacturing companies listed on the Indonesia Stock Exchange in 2010 until 2012. Auditor tenure, audit firm size, and client size as the independent variables and the quality audit that proxied by discretionary accrual as the dependent variable. This study used data of 69 manufacturing companies listed in Indonesia Stock Exchange from 2010 until 2012. Data from this study were obtained from annual report and auditing report of manufacturing firms which drawn from the Indonesia Stock Exchange and Indonesian Capital Market Directory. Determination of the sample using purposive sampling method. Type of data are secondary data in the form of financial statement as the media manufacturing companies. Data analysis tool is multiple linear regression model. The results of this study indicate that auditor tenure and client size have significant impact on audit quality as measured by the level of discretionary accrual. Meanwhile audit firm size that proxied by BIG 4 auditor and non BIG 4 auditor has no significant impact on audit quality as measured by the level of discretionary accrual.
ANALISIS MEKANISME CORPORATE GOVERNANCE TERHADAP PROBABILITAS TERJADINYA EARNINGS RESTATEMENT Bayu Indra Kusuma; Abdul Rohman
Diponegoro Journal of Accounting Volume 3, Nomor 2, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

This paper seeks to examine the impacts of corporate governance on earnings restatement are indicated as a form of financial reporting failures on non-financial listed companies in Indonesia, with a view to providing reference to strengthen the corporate governance and improve the quality of financial information.            Data for this paper were obtained from the annual reports of non-financial listed companies from the period of 2004 to 2010 with a total population of 2.146, which includes 34 restatements especially earnings restatement by 34 companies. A control sample comprising non-restating companies is formed using match-pair procedures where restated and non-restated companies are matched by fiscal year, industry sector, and company size. Logistic regression model was used to measure the restatements dummy variables. Moreover, dummy variables are also used not only on the composition of the board and the concentration of ownership, but also the quality of the independent auditor. Earnings restatement on this paper focused on accounting misstatements and changes in accounting policies.            The results show that occurence of restatements especially earnings restatement can be prevented by strong internal governance, such as the proportion of independent directors and the ownership of large shareholders are higher. They have better control than others to monitoring and finding acts of fraud committed by management quickly and accurately. Surprisingly, the independence of the audit committee actually found a positive but not significant effect on the likelihood of higher restatements. The audit that have done by Big 4 found a negative but not significant effect on the likelihood of restatements is lower. While the government ownership found a positive but not significant effect on high possibility of restatements.
ANALISIS FRAUD DIAMOND DALAM MENDETEKSI FINANCIAL STATEMENT FRAUD : STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2010-2012 Kennedy Samuel Sihombing; Shiddiq Nur Rahardjo
Diponegoro Journal of Accounting Volume 3, Nomor 2, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

Financial statements become an important instrument in the operations of a company. Company's financial condition may be reflected in the financial statements. However , there are many loopholes in the financial statements which can become a chance for the management and certain parties to commit fraud  on the financial statements. This study was conducted to analyze the effect of the Development variables of fraud triangle by Cressey, the fraud diamond proposed by Wolfe and Hermanson (2009) that financial targets, financial stability, external pressure, nature of industry, ineffective monitoring, change in auditors, rationalization and capability towards the financial statement fraud which proxied by earnings management .The samples used in this study are 51 manufactured company that listed in Indonesia Stock Exchange during the period 2010-2012. The type of data used are secondary data, in the form of annual reports of companies listed on the Stock Exchange during the period 2010-2012 . Hypothesis testing was conducted using multiple linear regression with SPSS 21 software .The results showed that the variables of financial stability which proxied by change in total assets ratio, external pressure variables which proxied by leverage ratio, nature of the industry which is proxied by the change in receivables ratio and rationalization variables which proxied by the change in total accruals ratio shown to affect the financial statement fraud. This study does not prove that financial targets variables which proxied by ROA(Return On Asset), ineffective monitoring variable which proxied by the ratio of independent board , change in auditors , and capability which is proxied by the change of directors has an influence on the financial statement fraud .
KOMPENSASI EKSEKUTIF DAN KINERJA OPERASIONAL PERBANKAN INDONESIA Santi Puspita Sari; Puji Harto
Diponegoro Journal of Accounting Volume 3, Nomor 2, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aimed to analyze the influence of executive compensation on the operational performance of banking in Indonesia. The data which are used in this study were obtained from the Indonesian Banking Directory in the year of 2009-2011. Samples were selected by purposive sampling method and finally obtained  32 banking companies per year that fulfill the criterias.The data were analyzed using multiple linear regression analysis model. The results showed that compensation of the excecutive give the significant possitive effects on the bank performance.
ANALISIS FAKTOR YANG MEMPENGARUHI TINGKAT PENGUNGKAPAN SUKARELA ASET TAK BERWUJUD (Studi pada Perusahaan yang Terdaftar di BEI Tahun 2010-2012) Anggrahini Dyah Perwitasari; Aditya Septiani
Diponegoro Journal of Accounting Volume 3, Nomor 2, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to analyze the influence of firm size, ownership concentration, leverage, industry type, price-to-book value, age of firm, and auditor type on the level of intangible assets disclosure in annual reports in Indonesia. To measure the level of intangible assets disclosure used Value Chain Scoreboard™ as a framework disclosure for intangible assets that was developed by Kang and Gray. There are 28 items to detect quality of intangible assets disclosure. Object in this study are the companies that listed in Indonesia Stock Exchange (ISX) and include in 50 biggest market capitalization during 2010-2012. The sample was selected using purposive sampling method and obtained thirty seven companies being sampled. Type of data are secondary data, as annual reports of companies. Data analysis used descriptive statistics, classical asumption test, and multiple liniar regression analysis. The result of this study showed that ownership concentration, leverage, industry type, price-to-book value, and age of firm significantly influence to the level of intangible assets voluntary disclosure. Meanwhile, firm size and auditor type had no significant effect to the level of intangible assets voluntary disclosure.

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