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<![CDATA[ANALISIS PENGARUH KETIDAKPASTIAN LINGKUNGAN TERHADAP HUBUNGAN ANTARA ASIMETRI INFORMASI DAN MANAJEMEN LABA ]]>
<![CDATA[Fitri Wahyu Risalia]]>;
<![CDATA[Didik Ardiyanto]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 3, Nomor 2, Tahun 2014 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[The purpose of this study is to examine the influence of uncertainty environment to the relationship between information asymmetry and earnings management. The number from board of commissioners and background of audit committee used as control variable. Sample in this study consists of 103 manufacture companies listed in Indonesian Stock Exchange that publish annual report in year 2012. Analysis technique in this study uses multiple analysis regression consists of three regression models to examine the influence of uncertainty environment to the relationship between information asymmetry and earnings management.The empirical result of this study show that information asymmetry have positively significant influenced on earnings management with share price volatility as a measured of information asymmetry. Uncertainty environment as moderating variable measured by complex environment have positive significant on relationship between share price volatility and earnings management while the dynamic environment have significant influenced on relationship between information asymmetry and earnings management.Abstract Berbahasa Inggris.]]>
<![CDATA[PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP EARNINGS MANAGEMENT : A POLITICAL COST PERSPECTIVE ]]>
<![CDATA[Rani Evadewi]]>;
<![CDATA[Wahyu Meiranto]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 3, Nomor 2, Tahun 2014 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[This study aims to obtain evidence about the influence of corporate social responsibility disclosure (CSR Disclosure) to earnings management . Control variables used include firm size as a proxy of the political cost, leverage , return on assets (ROA), and sales growth . Measurement of Earnings Management based on the calculation of discretionary Accruals . While the measurement of corporate social responsibility CSR index based on guidelines issued by the Global Reporting Initiative (GRI), which is seen from company’s annual report (annual report) and/ or sustainability reports (sustainability report).The population used in this study are manufacturing and mining companies listed on the Indonesia Stock Exchange in 2010-2012. This study uses purposive sampling method for data selection. The total sample used in this study were 170 companies. Data analysis was performed with the classical assumption and hypothesis testing of regression method. The results of this study indicate that the presence of a significant positive relationship between earnings management with CSR Disclosure without political cost for companies in the manufacturing industry. As for companies in the mining industry, found a significant negative relationship between earnings management with CSR Disclosure when the political cost is taken into account. The study also proved that ROA has significant positif effect on earnings management practices at companies in the manufacturing industry in Indonesia. Then, in the mining industry, control variables which are firm size, leverage and ROA have significant positive effect on Earnings Management.]]>
<![CDATA[PENGARUH KEAKTIFAN KOMITE AUDIT DAN KEBERADAAN AUDITOR EKSTERNAL BIG FOUR TERHADAP MANAJEMEN LABA ]]>
<![CDATA[Fadhykarastika Ananda Putri]]>;
<![CDATA[Dul Muid]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 3, Nomor 2, Tahun 2014 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[This study aims to examine impact of activeness of the audit committee, the Big Four existence, and the combination between activeness of the audit committee and the Big Four existence on earnings management, in manufacturing company for period of 2010-2012, which are registered on the Indonesian Stock Exchange. This study using secondary data from annual report and financial report. Research variable being used earnings management (DACC), activeness of the audit committee (FM), the Big Four existence (BF), and the combination between activeness of the audit committee and the Big Four existence (FM_BF). First by performs ordinary least square regression analysis to find the discretionary accrual (DACC). Subsequently performed descriptive statistics, correlation, and ordinary least square regression analysis to test each hypothesis. The results of this study indicate that the activeness of the audit committee can decrease earnings management but not significantly, meanwhile the Big Four existence in firm can decrease earnings management significantly. However, the combination effect between activeness of the audit committee and the Big Four existence indicate potential increase in earnings management but not significantly.]]>
<![CDATA[FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY PADA PERBANKAN SYARIAH DI INDONESIA DAN MALAYSIA ]]>
<![CDATA[Nisrina Widayuni]]>;
<![CDATA[Puji Harto]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 3, Nomor 2, Tahun 2014 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[In Islamic banks, the disclosure aspect of corporate social responsibility is a form of obedience to Islamic law because it shows the benefits that the company provides to its environment. Accordingly, this study aims to determine the factors that may affect the disclosure of corporate social responsibility (CSR) in Islamic banks in Indonesia and Malaysia. The factors that used in this study are the number of sharia supervisory board meeting, the number of sharia supervisory board members, profitability, leverage and firm size. This study used 36 annual reports of Islamic banks in Indonesia and Malaysia in the period 2010-2012 as samples. The samples are obtained using a purposive sampling method. The measurement of corporate social responsibility disclosure using an index with 32 aspects of the disclosure of which is a replication of the research from Maali et al. (2003). Beside of that,the variables in this study tested using the multiple regression analysis with SmartPLS. From this study we can see that the disclosure of corporate social responsibility on Islamic banking both in Indonesia and Malaysia are quite low. The results showed that profitability has a positive effect, while leverage has a negative effect on the level of disclosure of corporate social responsibility. Meanwhile, the number of sharia supervisory board meetings , the number of sharia supervisory board members and the size of the company do not have a significant effect .]]>
<![CDATA[PENGARUH KARAKTERISTIK CORPORATE GOVERNANCE TERHADAP KEMUNGKINAN TERJADINYA CORPORATE FAILURE PADA PERUSAHAAN MANUFAKTUR YANG LISTING DI BEI ]]>
<![CDATA[Wahyu Setyawati Utami]]>;
<![CDATA[Indira Januarti]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 3, Nomor 2, Tahun 2014 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[This study aims to analyze and provide empirical evidence the effect of corporate governance characteristics like outside directors, outside ownership, audit opinion, remuneration of boards member, independent audit committee, and board size on probability of corporate failure. The population in this study consists of manufacturing companies listed in Indonesia Stock Exchange. Observation period was 2011-2012. Data was collected by using a purposive sampling method. The total number of samples is 147 companies, consist of 57 failed companies and 90 non-failed companies. The research data were analyzed with logistic regression. The empirical result of this study show that outside ownership and audit opinion are significantly affect the probability of corporate failure. While outside directors, remuneration of boards member, independent audit committee, and board size has no effect on probability of corporate failure.]]>
<![CDATA[PENGARUH CURRENT RATIO, DEBT EQUITY RATIO, DEBT ASSET RATIO, DAN PERPUTARAN MODAL KERJA TERHADAP RETURN ON ASSET PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2010 – 2012 ]]>
<![CDATA[Alfarizi Cahya Utama]]>;
<![CDATA[Dul Muid]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 3, Nomor 2, Tahun 2014 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[This study aims to analyze the factors that affect disclosure Return on Assets, namely: current ratio, debt equity ratio, debt-asset ratio and working capital turnover.The sample used is secondary data from the Indonesia Stock Exchange (IDX) Annual Report which manufacturing firms listed on the Indonesia Stock Exchange in 2010-2012. The samples were selected using purposive sampling methods and sample that meets the criteria. This study uses the classical assumption test, test the feasibility of the model, multiple regression analysis and statistical t test.These results indicate that the variable current ratio and debt equity ratio effect on return on assets, while the debt-asset ratio and variable working capital turnover showed no effect on return on assets.]]>
<![CDATA[DAMPAK ADOPSI IFRS TERHADAP PANJANG LAPORAN KEUANGAN PADA PERUSAHAAN YANG TERDAFTAR DI BEI ]]>
<![CDATA[Cintantya Wasistha Patralalita]]>;
<![CDATA[Agung Juliarto]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 3, Nomor 2, Tahun 2014 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[This study conducted based on concerns from users of financial statements, there is too much information contained in the financial statements of IFRS. This study is conducted in order to examine the impact of IFRS adoption on the information load in the financial statements of public companies listed on the IDX, by measuring the length of financial statements. Measurement of the length of financial statements is conducted by dividing the financial statements into three sections, which include (1) major statements, (2) accounting policies, and (3) notes to the financial statements. This study also examine the difference between the change in length of complete financial statements of early adopters and late adopters of IFRS.Population of this study was non-financial companies listed on the IDX on 2010 and 2012. The sample was selected by purposive sampling method. Fifthy firms was used for analysis by using parametric t test.Results of this study show that the adoption of IFRS on public companies in Indonesia have an impact on increasing the length of the financial statements, specially in the accounting policies and notes to the financial statements section. These sections have significant additional amount of disclosure requirement such as financial instrument disclosures. Furthermore, finding indicates that change in length of the financial statements of late adopters is larger than early adopters.]]>
<![CDATA[PENGARUH FAKTOR INTERNAL DAN EKSTERNAL PERUSAHAAN TERHADAP TIMELINESS LAPORAN KEUANGAN ]]>
<![CDATA[Luanda Satya Pratama]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 3, Nomor 2, Tahun 2014 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[Timeliness refersto the need for accounting information to be presented to the users in time to fulfill their decision making needs.Timeliness of accounting information is highly desirable since information that is presented timely is generally more relevant to users while conversely, delay in provision of information tends to render it less relevant to the decision making needs of the users. Timeliness principle is therefore closely related to the signalling theory.The sample of this research are manufacturing companies listed on the Indonesian Stock Exchange (BEI) in the year 2009 to 2011. Data collection methods used in this research is using purposive sampling method and obtained a total sampe of 225 companies. The research data and hypothesis were analyzed using logistic regression analysis. The results of this research showed that the factors which have a significant influence for Timeliness are profitability, solvability, and the public accountant’s size. While the other factors, the existence of internal auditor division and the firm’s size are not proven having a significant influence for Timeliness.]]>
<![CDATA[PENGARUH STRUKTUR KEPEMILIKAN DAN KEBIJAKAN KEUANGAN TERHADAP NILAI PERUSAHAAN (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2010-2012) ]]>
<![CDATA[Kaluti, Stephani Novitasari Christianingsih]]>;
<![CDATA[Purwanto, Agus]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 3, Nomor 2, Tahun 2014 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[This study aimed to examine the effect of ownership structure and financial policy on firm value. Firm value measured by the Price to Book Value, using data companies listed on Stock Exchanges in Indonesia. The population in this study is companies listed on Stock Exchanges in Indonesia. Samples were selected using purposive sampling method. The analysis used is multiple regression analysis. Before being tested with multiple regression first tested the classical assumptions. Results showed that together the independent variables of institutional ownership, managerial ownership, debt policy, dividend policy, and investment policy affects the dependent variable firm value. Whereas individually, variable dividend policy and institutional ownership and a significant positive effect on firm value. Investment policy significant negative effect on firm value. While managerial ownership variables and debt policy does not significantly affect the firm value. ]]>
<![CDATA[PENGARUH KOMPETENSI SUMBER DAYA MANUSIA, PENERAPAN SISTEM AKUNTANSI KEUANGAN DAERAH (SAKD), PEMANFAATAN TEKNOLOGI INFORMASI, DAN SISTEM PENGENDALIAN INTERN TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH (Studi Empiris Pada SKPD Kota Depok) ]]>
<![CDATA[As Syifa Nurillah]]>;
<![CDATA[Dul Muid]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 3, Nomor 2, Tahun 2014 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[This research was conducted to determine the factors that affect the quality of local government financial reports . The factors studied were the effects of Human Resources competencies , the application of Financial Accounting System , the utilization of information technology , and Internal Control System .Collecting data this research used a questionnaire survey. The questionnaire was delivered to 100 employees working units (SKPD ) Depok city in financial/ accounting division, total of 64 questionnaires ( 64 % ) returned complete and can be processed . The data collected were processed using SPSS version 21.0. The statistical methods used to test the hypotheses is multiple linear regression analysis. The results of hypothesis testing is human resource competency, Local Financial Accounting System implementation, utilization of information technology, and systems of internal control the government has a significant positive effect on the quality of local government financial reports..]]>
