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<![CDATA[PENGARUH MEKANISME TATA KELOLA PERUSAHAAN DAN STRUKTUR KEPEMILIKAN TERHADAP AGENCY COST (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2010-2012) ]]>
<![CDATA[Krisnauli, Krisnauli]]>;
<![CDATA[Hadiprajitno, P. Basuki]]>
<![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 corporate governance mechanisms and ownership structure to agency cost. The dependent variable is agency cost which is proxied as asset turn over (ATO). Independent variable are corporate governance mechanism which is proxied by size of the board of commissioners, size of the board of independent commissioners, size of the board of directors, size of the audit committee. Ownership structure which is proxied by managerial ownership and institutional ownership. This study was used secondary data from annual reports of manufacturing companies which were listed on Indonesia Stock Exchange in 2010-2012. Samples were 40 manufacturing companies. This study used purposive sampling method and multiple linear regression as the analysis method. Before being conducted by regression test, it was examined by using the classical assumption tests.The results of this study indicate that the size of the board of directions, size of the audit committee, managerial ownership, and institusional ownership did not have significant influence to the agency cost. The size of the board of commissioners and the board of independent commissioners have significant influence to the agency cost.]]>
<![CDATA[PENGARUH INTELLECTUAL CAPITAL TERHADAP NILAI PASAR DAN KINERJA PERUSAHAAN YANG TERDAPAT DI BURSA EFEK INDONESIA TAHUN 2010-2012 ]]>
<![CDATA[Sari F. Siahaan]]>;
<![CDATA[Haryanto Haryanto]]>
<![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 effect of intellectual capital to the market value and financial performance company. This study uses a model developed by Pulic Value Added Intellectual Coefficients (VAICTM). This study examines the effect of VAIC and the three components of intellectual capital capital employed (VACA), human capital (VAHU), structural capital (STVA) towards market value (MtBV) and the company’s financial performance return on asset (ROA), return on equity (ROE), and growth revenue (GR).Sampling method that’s used in this study is purposive sampling. Sample used in study is all company’s financial statements to Infrastructure, Utility and Transportation, issued by BEI (Indonesia Stock Exchange) during the period 2010-2012. This study uses a multiple linear regression test analysis. The result of the study shows that combined intellectual capital has no effect to market value. Yet, human capital affects the market value. Intellectual capital affect positively significant towards financial performance return on asset (ROA), return on equity (ROE), dan growth revenue (GR).]]>
<![CDATA[ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI CORPORATE SUSTAINABILITY PERFORMANCE ]]>
<![CDATA[Puspita, Anitya Ardiyani]]>;
<![CDATA[Daljono, Daljono]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 3, Nomor 2, Tahun 2014 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[This study aim to analyze the determinant of Corporate Sustainability Performance in Indonesia. Factors tested in this study are firm size, leverage, profitability, growth option, firm commitment, public ownership and firm age. The population in this study consist of all listed firms in Indonesia Stock Exchange in year 2008-2012. Sampling method used is purposive sampling. A criterion for Corporate Sustainability Performance is a company which is including in SRI KEHATI Index. Data used in this study are company including in SRI KEHATI Index and non SRI KEHATI Index, the sample consist of 250 companies. Logistic regression used to be analysis technique.The empirical result of this study show that firm size, profitability, growth option, public ownership have positively significant influence on probability of Corporate Sustainability Performance, besides leverage has negatively significant. Firm commitment and firm age have no significant influence to probability of Corporate Sustainability Performance.]]>
<![CDATA[PENGARUH CORPORATE GOVERNANCE TERHADAP CAPITAL STRUCTURE (Studi pada Perusahaan Manufaktur yang Terdaftar di BEI) ]]>
<![CDATA[Francisca Bulan]]>;
<![CDATA[Etna Nur Afri Yuyetta]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 3, Nomor 2, Tahun 2014 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[The aim of this research is to analyze the effect of corporate governance on capital structure. Companies are required to establish rigorous in combined debt and equity (capital structure) to create an optimal capital structure for the company. Determining capital structure can not be separated from the stakeholders who have interest against the company. The close relationship between capital structure with stakeholders triggering the need for a mechanism that ensures the interests of stakeholders. Corporate governance appears as a series of mechanisms that direct and control a corporation that runs the company's operations in accordance with the expectations of the stakeholders. Corporate governance used in this study is board size, remuneration of directors, meetings of directors, and audit committee. This study was conducted using data companies listed in Indonesia Stock Exchange (IDX ) 2010-2012. The sampling method in this research is purposive sampling, the amount of samples are 88 samples. Hypothesis testing is done by using multiple regression analysis.The results of this study indicate that board meeting has positive influence to the capital structure. While the other variable such as board size, remuneration of directors, and audit committee are not significantly affected to capital structure. ]]>
<![CDATA[FAKTOR – FAKTOR PENGARUH AUDIT REPORT LAG (Kajian Empiris Pada Perusahaan manufaktur Yang Terdaftar Di Bursa Efek IndonesiaTahun 2010-2012) ]]>
<![CDATA[Revani Ratna Sari]]>;
<![CDATA[Imam Ghozali]]>
<![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 influence of Profitability, Profit / Loss Current Year, Solvency, Company Size, Audit Opinion, Reputation public accounting firm, to audit the effectiveness of the Audit Committee report lag in companies listed on the Indonesia Stock Exchange in the period 2010-2012. The population of this study adalag entire manufacturing companies listed in Indonesia Stock Exchange in the period 2010-2012. The sample used in this study is as much as 96 companies. Sampling was done using purposive sampling technique. The results of this study indicate that the profit / loss for the year and significant effect on the profitability of the company audit report lag while solvency, company size, public accounting firm's reputation and effectiveness of the Audit Committee does not have a significant impact on audit report lag.]]>
<![CDATA[PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) ]]>
<![CDATA[Fagry Maulana]]>;
<![CDATA[Etna Nur Afri Yuyetta]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 3, Nomor 2, Tahun 2014 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[This study was tested the influence of the firm characteristics to the Corporate social responsibility disclosure (CSRD) of insurance companies in Indonesia. The purpose of this research is to analyze the effect of company characteristics such as profitability, firm size, leverage and board of commisioners size on the corporate social responsibilitydisclosure on all insurance companies listed on the Indonesia Stock Exchange in 2009 until 2012. This research is an empirical study with purposive sampling techniques in data collection with the following criteria: 1. Insurance companies listed on the Indonesia Stock Exchange in 2009 until 2012. 2. Completed annual reports published in 2009 until 2012. The data obtained from annual report of Insurance companies listed on the Indonesia Stock Exchange. Data were analyzed bymultiple linear regressions to examine the influence of firm characteristics on the CSRD made by the firm.The hypothesis in this research is as follows, 1. Profitability of insurance company affect positively on the CSRD of the company, 2. Leverage of the insurance company affect negatively on the CSRD of the company, 3. Firm size affect positively on the CSRD of the company, 4. Board of commisioners size affect positively on the level of risk disclosure. The results from the test of hypothesis indicated that the firm’s size and company's board of commisioners’ size are significantly influenced on the CSR disclosure. Furthermore, leverage and profitabilityor the company does not significantly influence the level of CSR disclosure. The result of this study provides information for investor about the level of corporate social responsibility disclosure that company could have, and also useful to give information for decision making.]]>
<![CDATA[FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP KEBIJAKAN DIVIDEN ]]>
<![CDATA[Novia Ayu Puspitasari]]>;
<![CDATA[Darsono Darsono]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 3, Nomor 2, Tahun 2014 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[The Objective of this research is to analyse the influence of free cash flow, collateral assets, debt to equity ratio and profitability toward dividend policy in manufacture companies that is listed in BEI over period 2009-2011. Sampling technique used here is purposive sampling. The data is obtained based on Indonesian Capital Market Directory and audited financial reports. It is gained sample amount of 188 observations. Data analysis used descriptive statistics, classical asumption test, and multiple liniar regression analysis. From the analysis result, it indicates that debt to equity ratio and profitability variable partially significant toward dividend policy on the level of significance less than 1 percent, while it indicates that free cash flow and collateral assets variable partially not significant toward dividend policy. While simultaneously free cash flow, collateral assets, debt to equity ratio and profitability proof significantly influent dividend policy in level less than 1 percent. Predictable of four variables toward dividend policy is 20,4 percent as indicated by adjusted R square that is 20,4percent while the rest 79,6 percent is affected by other factors which are not included into the study model.]]>
<![CDATA[PENGARUH PENGUNGKAPAN INTELLECTUAL CAPITAL DALAM PROSPEKTUS TERHADAP UNDERPRICING SAHAM (Studi pada Perusahaan yang Melakukan Initial Public Offering di BEI Periode 2007-2012) ]]>
<![CDATA[Kurniawan, Warih Widya]]>;
<![CDATA[Haryanto, Haryanto]]>
<![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 effect of intellectual capital disclosure in prospectus on underpricing level at initial public offering. Independent variable used in this study is intellectual capital disclosure. This study also used control variables, e.g underwriter’s reputation, gross proceeds, auditor’s reputation, financial leverage, company’s age, and company’s size.Samples of this study were IPO companies in Indonesia Stock Exchange, for the observation period of 2007 until 2012. Samples were taken by purposive sampling method and resulted in 91 companies as the samples. This study used linear regression for analysing data.The result showed that intellectual capital disclosure affect underpricing significantly. Auditor’s reputation, financial leverage, company’s age. And company’s size as the control variables have negative and significant effect on underpricing. However, underwriter’s reputation show negative effect on underpricing, and not significant. In the other side, gross proceeds impact underpricing positively and not significatly.]]>
<![CDATA[STUDI PEMANFAATAN INFORMASI LAPORAN REALISASI ANGGARAN DI LINGKUNGAN PEMERINTAH DAERAH PROVINSI JAWA TENGAH ]]>
<![CDATA[Alfita Rakhmayani]]>;
<![CDATA[Sudarno Sudarno]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 3, Nomor 2, Tahun 2014 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[Budget report presents an overview of sources, allocation and use of economic resources managed by the government. Understanding and utilization of government information in the financial statements is critical to making an economic decision. This study aims to examine specifically the effect of user characteristics on utilization of budget report. Data were collected through questionnaire distributed to local government agencies in the province of Central Java. Statistical tests were performed using regression analysis. The results showed that experience, gender, level and background of education significantly influence the utilization of budget report information. While social factors did not significantly influence the utilization of budget report information.]]>
<![CDATA[PENGARUH SIZE, LEVERAGE, PROFITABILITY, CAPITAL INTENSITY RATIO DAN KOMISARIS INDEPENDEN TERHADAP EFFECTIVE TAX RATE (ETR) ]]>
<![CDATA[Ardyansah, Danis]]>;
<![CDATA[Zulaikha, Zulaikha]]>
<![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 the factors that affect the company’s effective tax rate. There are several factors used include size, leverage, profitability, capital intensity ratio and independent commissioners. The purpose of this study is to empirically examine whether the size, leverage, profitability, capital intensity ratio and independent commissioners affect the effective tax rate in manufacturing companies listed in Indonesia Stock Exchange.Population taken as the object of observation amounted to 148 manufacturing companies listed in Indonesia Stock Exchange in the periode 2010-2012. Determination of the sample was made by applying purposive sampling method and obtain a sample of 75 manufacturing companies based on certain cirteria.The results showed that the size and independent commissioners significant effect on the effective tax rate. While leverage, profitability and capital intensity ratio does not signifiacantly influence the effective tax rate. In this study, there are still many limitations and shortcomings namely the effect of independent variables on the dependent variable can only explain by 4.3%. Hence more independent variables are needed.]]>
