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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
ANALISIS PENGARUH FAKTOR-FAKTOR FUNDAMENTAL PERUSAHAAN TERHADAP MASUK ATAU KELUARNYA PERUSAHAAN DARI INDEKS LQ45 (Studi Kasus Perusahaan yang terdapat pada Indeks LQ45 2009-2013) Hisyam Luthfi; P. Basuki Hadiprajitno
Diponegoro Journal of Accounting Volume 3, Nomor 2, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

The company list change included in LQ45 index calculation was done to make LQ45 index adjustment to market condition. The factor of fundamental firm that can affect added or deleted firm from LQ45 index will affect investment behavior of the investor. This research was done to analyze the impact of fundamental firm factors to market beta at LQ45 index in the period of 2009-2013. This research is replication of a research done by Geppert, et al (2011) and in this research using the LQ45 index as the object under study. Delta beta firm, delta correlations, delta stock variation, and delta market variation were used in the research done by Geppert, et al (2011) to analyze fundamental firm to market beta.            The population of this research was the companies that listed in LQ45 index in the period of 2009-2013. The total samples were 108 companies that added or deleted from LQ45 index in the period of 2009-2013. Ordinary Least Square (OLS) was used in this research as a regression analysis.            The result of this research showed that the delta beta firm, delta correlations, delta stock variation, and delta market variation did not have any significant effect to market beta. The impication of this research showed that added or deleted companies from LQ45 index were not influenced by changes in the firm’s fundamental, but rather to the market capitalization, trading activity, financial condition and growth prospects of the company.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI CARBON EMISSION DISCLOSURE PADA PERUSAHAAN DI INDONESIA (Studi Empiris pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Periode 2010-2012) Richatul Jannah; Dul Muid
Diponegoro Journal of Accounting Volume 3, Nomor 2, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aimed to obtain empirical evidence about the influence of Media Exposure, type of industry, profitability, company’s size, environmental performance, company’s  Leverage to the extent of emission carbon disclosure in Indonesia companies. To measure the extent of carbon emission disclosure used checklist that was developed based on the information request sheets provided by the carbon disclosure project (CDP). The population of this study was all companies listed in Indonesia Stock Exchange (ISX) in 2010-2012. Sample of this study was non financial companies listed in Indonesia Stock Exchange (ISX) in 2010-2012 used purposive sampling method. There were 35 companies in 2010, 37 companies in 2011, 37 companies in 2012 which fulfilled criterion as the research sample. The classical assumpstion was used for data analysis and regression analysis for testing hypothesis. The results of this study showed that Media Exposure, type of industry, profitability, firm size, and companies’ Leverage significantly influence to the extent of carbon emission disclosure. Meanwhile environmental performance had no significantly influence to to the extent of carbon emission disclosure.
ANALISIS PENGARUH MEKANISME CORPORATE GOVERNANCE TERHADAP KEBIJAKAN PENGUNGKAPAN INFORMASI SOSIAL DAN LINGKUNGAN (Studi Empiris Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Tahun 2008-2012) Andi Rachmanda; Fuad Fuad
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 was to examine the effect of corporate governance mechanisms on the policy of social and environmental disclosure.  Indicators used to measure corporate governance mechanisms in this study is the proportion of independent board, the structure of the Chief Risk Officer (CRO), managerial ownership, board size, independence of the audit committee, the board of commissioners meeting frequency, as well as the nomination and remuneration committee.  While social and environmental disclosure as the dependent variable was measured using  amount disclosure items appropriate with the Global Reporting Initiative (GRI) G3.1 index.  In addition, this study also added two control variables are firm size firm size and leverage. This study uses secondary data with entire population of banking companies listed in the Indonesia Stock Exchange (BEI) in 2008-2012.  The method used to determine the sample using purposive sampling.  The analytical method used is multiple linear regression, regression testing prior to first tested the classical assumptions. The results of hypothesis testing showed that the proportion of independent board negatively affects the social and environmental disclosure.  Other results noted that the structure of the CRO, managerial ownership, as well as the nomination committee and remuneration positive effect on social and environmental disclosure.  While the size of the board of directors, audit committee independence, and the frequency of meetings of the board of commissioners did not significantly affect disclosure
PENGARUH FAKTOR INTERNAL DAN EKSTERNAL PERUSAHAAN TERHADAP AUDIT REPORT LAG (Studi Empiris pada Perusahaan Non-financial yang Terdaftar di Bursa Efek Indonesia Tahun 2012) Fina Ayu Shabrina; Shiddiq Nur Rahardjo
Diponegoro Journal of Accounting Volume 3, Nomor 2, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

Timeliness of corporate annual financial reports is an important factor that affect to the usefulness of information in the financial reports to be used by stakeholders for decision-making. The length of audit process led to the emergence of Audit Report Lag (ARL), which is the time gap between the date of accounting financial year end and the date issuance of audited financial report. The purpose of this study is to analyze the factors: audit committee size, audit committee meeting, audit committee independence, audit committee qualification, company size, firm performance, auditor type, and audit opinion that affect to ARL. The populations in this study are all non-financial companies listed on the Stock Exchange in 2012. Sampling in this study using stratified proportional random sampling method. The total numbers of samples were 200 companies. Data used in this study was company’s annual financial reports that were derived from sites Indonesia Stock Exchange. Then, data were analyzed using multiple linear regression analysis. The result of this study shows that only factor audit committee size, audit committee qualification, company size, and audit opinion has significant influence on the ARL. While other factors, audit committee meeting, audit committee independence, firm performance, and auditor type has no significant effect on the ARL.
ANALISIS PENGARUH PERSEPSI MANFAAT, KEMUDAHAN PENGGUNAAN DAN KREDIBILITAS TERHADAP MINAT PENGGUNAAN BERULANG INTERNET BANKING DENGAN SIKAP PENGGUNAAN SEBAGAI VARIABEL INTERVENING (Studi Empiris: Nasabah Layanan Internet Banking di Indonesia) Panggih Rizki Dwi Istiarni; P. Basuki Hadiprajitno
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 how the perception of consumers about behavioral intention to use of internet banking to support their daily activities, using TAM framework. The samples in this study using purposive sampling method. Questionnaires from 120 customers of Internet banking services in Indonesia are eligible as samples were analyzed using analysis of Structural Equation Modelling ( SEM ) in AMOS 20.0 program .The results showed that: (1) the perception of usefulness directly influence the attitude of use and indirect effect on the behavioral intention to use, (2) perceived ease of use directly influence the attitude of use and indirect effect on behavioral intention to use, (3) the perception of credibility directly affect stance use and indirect effect on behavioral intention to use, (4 ) the use of attitude and a positive significant effect on behavioral intention to use. The test results are significant and positive provides empirical evidence that people make internet banking is no longer a necessity but a major prestige in carrying out its activities.
PENGARUH REPUTASI KANTOR AKUNTAN PUBLIK (KAP), AUDIT TENURE, DAN DISCLOSURE TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN Dian Elmawati; Etna Nur Afri Yuyetta
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 and provide empirical evidence of the influence of audit firm reputation, audit tenure, and disclosure to the acceptance of going concern audit opinion. The proposed hypothesis are (1) Audit firm reputation negatively affects the acceptance of going concern audit opinion, (2) Audit tenure negatively affects the acceptance of going concern audit opinion, and (3) Disclosure positively affects the acceptance of going concern audit opinion. The data used is manufacturing companies listed on the Indonesia Stock Exchange (IDX) years 2007-2012. Samples were selected using purposive sampling method. Data were analyzed by logistic regression analysis with SPSS 21 application. Earlier researches in terms of going concern audit opinion have produced various results. The results from this research were as follows: (1) Audit firm reputation significantly affects the acceptance of going concern audit opinion, (2) Audit Tenure does not significantly affects the acceptance of going concern audit opinion, and (3) disclosure significantly affects the acceptance of going concern audit opinion.
PRAKTIK MANAJEMEN RISIKO BANK UMUM KONVENSIONAL DAN BANK UMUM SYARIAH (Studi Empiris pada Pegawai Bank Umum yang Menempati Posisi di Bidang Akuntansi Manajemen di Kota Semarang) Muhammad Aritama Juniarto; Andri Prastiwi
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 factors that influence the risk management practices and differences of risk management practice between Conventional and Islamic Banks. There are several indicators that are used, level of understanding risk and risk management, risk identification, analysis and risk assessment, risk monitoring, risk management practice and credit risk assessment. This study was conducted by questionnaire survey of bank employees who occupy positions in the field of management accounting in the banks of Semarang city. The sampling method used in this study is simple random sampling, with a minimum sample size of 30 respondents. The statistical methods used to test the hypothesis is regression analysis and independent sample T-test. The results showed that the analysis and risk assessment and monitoring risks significant effect on risk management practice, while the level of understanding risk and risk management, risk identification and credit risk assessment is not significant effect on risk management practice. In addition the results of the study also showed no significant differences between Conventional and Islamic Banks in the level of understanding risk and risk management, risk identification, analysis and risk assessment, risk monitoring, risk management practice and credit risk assessment. Other findings obtained in this study is that reputation risk being the most important risk for conventional bank, while legal risks becoming the most important risk in Islamic Banks. In this study there are some limitations and shortcomings, namely, the difficulty of ensuring questionnaires which filled out by respondents according to respondents survey, so that the necessary repairs to the questionnaire used in this study by adding a control order respondents to fill out all the required data.
PENGARUH KEPUTUSAN INVESTASI DAN KEPUTUSAN PENDANAAN TERHADAP NILAI PERUSAHAAN DENGAN CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERATING Gustiandika, Tito; Hadiprajitno, P. Basuki
Diponegoro Journal of Accounting Volume 3, Nomor 2, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

This research aim for testing by empirical methode such as (1) influence of investment decision to corporate values, (2) influence of  financing decition to corporate values, (3) influence of  Corporate Governance (CG) application to corporate values, (4) influence of investment decision to CG corporate values as moderating variable, and (5) influence of financing decision to CG corporate values as moderating variable. Independent variable that is used in this research is corporate values and CG as moderating variable.Corporate sample in the research are corporate that have score at CGPI with observation periode is 2007 to 2011. Purposive sampling methode used to collect the data for this resarh and it use 46 corporate and this research use multiple regression for data analysis.Result from this research are (1) investment decision have positive influence to corporate values, (2) financing decition have positive influence to corporate values, (3) Corporate Governance have positive influence to corporate values, (4) Corporate Governance do not have moderating efect in the moderation of investment decision influence to corporate values, (5) Corporate Governance have moderating efect in  moderation of  positive from  financing decition to corporate values.
HUBUNGAN INTELLECTUAL CAPITAL, KINERJA KEUANGAN DAN NILAI PERUSAHAAN SAAT IPO Aditya Eka Laksana; Sudarno Sudarno
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 relationship of intellectual capital, financial performance and firm’s value at initial public offering (IPO). This study uses Pulic model – Value Added Intellectual Coefficients, this research examines the relationship between the efficiency of value added (VAIC) and firms financial performance (ROA and ROE), then examine relationship the firms financial performance (ROA and ROE) to the firms value at IPO (PBV). Sampling method used in this study is purposive sampling with criteria as follows: (1) The company that do an IPO at Indonesia Stock Exchange (IDX) during 2010-2012 and published financial statements at December 31 completely, (2) The company has audited financial statements from the years 2009-2012, (3) The company has a record of the stock price and number of shares issued at IPO, (4) The company doesn’t experience loss at IPO, (5) The companies have positive book value of equity. Based on these criteria, obtained 66 companies over a three year period of observation. Then, there are 9 samples that included outlier should be excluded from samples of observation. So, a decent amount of the final sample are 57 firms. Data analysis with multilinier regression of ordinary least square. The results of this study indicate that intellectual capital (VAIC) has a significant positive effect on financial performance (ROA and ROE). ROA has a significant negative effect on firm value at IPO (PBV), ROE has a significant positive effect on firm value at IPO (PBV), while intellectual capital (VAIC) does not affect the firm value at IPO (PBV).
PENGARUH AKUNTABILITAS, PENGETAHUAN, PENGALAMAN, DAN INDEPENDENSI TERHADAP KUALITAS HASIL KERJA AUDITOR (Studi Empiris pada KAP di Kota Semarang dan Surakarta) Bella Ariviana; Haryanto Haryanto
Diponegoro Journal of Accounting Volume 3, Nomor 2, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

This research was aimed to empirically analyze the influence of accountability, knowledge, experience, and independence to the quality of the work of the auditor. This research was conducted in Central Java with the respondent auditor who worked in public accountant office in Semarang and Surakarta.             The samples were conducted by purposive judgment sampling technique. Data was collected using questionnaires distributed as much as 70 and only 56 questionnaires can be processed. Data analysis using multiple linear regression analysis.             The results showed that accountability, knowledge, experience, and independence has a positive influence on the quality of the work of the auditor.

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