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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 KARAKTERISTIK KOMITE AUDIT TERHADAP PENGUNGKAPAN MODAL INTELEKTUAL Ningsih, Manggar Wigati; Laksito, Herry
Diponegoro Journal of Accounting Volume 3, Nomor 2, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

This research aims to analyze the audit committee characteristics that influencing the intellectual capital disclosure at the financial companies listed on the Stock Exchange in 2010 until 2012. The audit committee characteristics that was used in this research are audit committee size, number of audit committee meetings, and  financial expertise on the audit committee which are independent variables. Board independence, listing age, profitability, and firm size are control variables. The intellectual capital disclosure is the dependent variable. The population of this research are all financial companies listed on the Stock Exchange in 2010 until 2012. Total research sample is 63 financial firms that selected with purposive sampling. This research analyzes the company's annual report using the method of content analysis. Data analyzed with test of classical assumptions, test of hypothesis, and multiple linear regression analysis method. The results of this research indicate that audit committee size and number of audit committee meetings have positively significant effect to the overall intellectual capital disclosure. Independence of audit committee and financial expertise have no significant effect to the intellectual capital disclosure.
FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP AUDIT DELAY (Studi Empiris pada Perusahaan Sektor Jasa yang Terdaftar di Bursa Efek Indonesia Periode Tahun 2011 dan 2012) Suci Nasehati Sunaningsih; Abdul Rohman
Diponegoro Journal of Accounting Volume 3, Nomor 2, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

Timeliness of financial reporting is one of important qualitative attributes that makes the information provided in financial statements useful to users. The reason that makes researcher interested in research in this field is that audit process can cause delay in reporting financial statements. The purpose of this research is to examine the impact of firm size, debt to asset ratio (DAR), earning per share (EPS), type of industry, auditor’s opinion, and reputation of public accountants toward audit delay.Data used is audited financial statements from Indonesian service companies (tertiary sector) that listed on Indonesia Stock Exchange in 2011 and 2012. Sampling method that used is purposive sampling. The samples consist of 157 financial statements from 101 service companies. Multiple linear regression is used to be an analysis technique.The results of this research indicate that earning per share (EPS) and auditor’s opinion have significantly negative influence to audit delay. However, other factors, such as firm size, debt to asset ratio (DAR), type of industry, and reputation of public accountants have no significant influence to audit delay.
PENGARUH UMPAN BALIK DAN INSENTIF TERHADAP PEMBERDAYAAN AUDITOR INTERNAL PEMERINTAH SERTA IMPLIKASINYA TERHADAP MOTIVASI DAN KINERJA Ayu Fitaria Bangun; Zulaikha Zulaikha
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 influence of feedback and incentives for goverment internal auditor empowerment and its implications for their motivation and performance. This study used path analysis model. The samples are goverment internal auditor from Inspektorat Jenderal Kementerian Pekerjaan Umum in Jakarta. Collecting data conducted by the survey. There are 60 questioners distributed, and 41 of them are back which is submitted as the sample.             The models analysis show that the value of goodness of fit model is 5,880 and CR value of all variables are between ±2,58. It means that models are fit to test. The results show that (1) feedback significantly gives positive influence to empowerment, (2) incentives significantly gives positive influence to empowerment , (3) empowerment significantly gives positive influence to motivation, (4) motivation significantly gives positive influence to internal auditor performance. This reseacrh result accept all the hypothesis with the significance 5%.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PERATAAN LABA (INCOME SMOOTHING) Ina Setyaningtyas; Purbayu Budi Hadiprajitno
Diponegoro Journal of Accounting Volume 3, Nomor 2, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

The aim of this study to examine the influence of firm size, debt to equity ratio, industry sectors, operating leverage, and profitability toward income smoothing practice among manufacture listed at Indonesia Stock Exchange within a period of three years with the selection method of purposive judgement sampling. Income smoothing is a management effort to reduce the variation in the number of reported earnings to match the desired target by manipulating earnings through accounting methods or through transactions.Statistical analysis used in this study was to statistically test using descriptive statistics and logistic regression models through multivariate testing. Eckel index used to classify companies that do or do not practice income smoothing.The result of this research showed that industry sectors influence the probability of income smoothing. But firm size, debt to equity ratio, operating leverage, and profitability do not influence the probability of income smoothing.
PENGARUH TINGKAT KEMANDIRIAN DALAM MEMENUHI KEBUTUHAN FISKAL DAERAH, TINGKAT KEMANDIRIAN DALAM MENGELOLA POTENSI DAERAH DAN SiLPA TERHADAP TINGKAT KINERJA PELAYANAN PUBLIK (Studi pada Pemerintah Daerah Kabupaten/ Kota di Jawa Tengah Tahun 2006 -2012) Rofiqoh Kartikasari; Fuad Fuad
Diponegoro Journal of Accounting Volume 3, Nomor 2, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

The aims of this research are to examine the influence of autonomy level to fulfill local fiscal’s need, to examine autonomy level to manage local  potency and to examine the SiLPA to performaces level of local public service. Measurement used to measure autonomy level to fulfill local fiscal’s need by this research is proportion between PAD and DAU. While in terms of autonomy level to manage local potency, the measurement used is proportion between PAD and DBH. SiLPA in this research has no measurement since it is directly obtained from penerimaan pembiayaan. Whereas performance level of local public service as a dependent variable is measured by using proportion of capital expenditure and local expenditure.This research uses secondary data with population of all local governments in Indonesia  which report its realizations of APBD in DJPK since 2006 until 2012. Purposive sampling is a method used in order to determine research’s sample. Whereas multiple regression is used as an analysis method.The result shows that autonomy level to fulfill local fiscal’s need (TKMKF) and autonomy level to manage local potency negatively (TKMP) affect performance level of local public service (TKPP) and the SiLPA positively affect performance level of public service (TKPP). 
PENGARUH ETIKA AUDITOR, PENGALAMAN AUDITOR, FEE AUDIT, DAN MOTIVASI AUDITOR TERHADAP KUALITAS AUDIT (Studi pada Auditor KAP di Semarang) Andreani Hanjani; Rahardja Rahardja
Diponegoro Journal of Accounting Volume 3, Nomor 2, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

In the era of globalization today, the demands of society towards a quality auditor has increased over time. Auditors must consider ethical profession in various decision making. In addition, experience, audit fee, and motivation can also improve competencies in decision making. The aim of this research is to test the influence of ethics the auditors, the experience of auditors, audit fees and motivation audit the auditors against the quality of an audit. The population of this research are all an auditor who work in the office of the public accountant in the city of Semarang. Sampling method used is convenience sampling. The Data used in this research is the primary data, that is done using the method of survey with questionnaire. Processing method used is multiple regression analysis. The results showed that the ethics of the auditor, the audit fee, auditor experience and motivation of Auditors significant and positive impact on the quality of audits.
EFEKTIVITAS KOMITE AUDIT TERHADAP KETEPATAN WAKTU PELAPORAN KEUANGAN (Studi Empiris pada Perusahaan Publik yang Terindikasi Kesulitan Keuangan Tahun 2010-2012) Firdaus Nikmatullah Akbar; Endang Kiswara
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 impact of audit committee effectiveness on timeliness of financial reporting that indicates financial distress. Audit committee effectiveness are proxied by audit committee expertise, audit committee charter, audit committee size, and audit committee meeting. This study also includes five variable, including ROA, leverage, firm size, accountant public size, and industry type as control variables. The population of this research is the non financial industry companies are listed on the Indonesia Stock Exchange (IDX) 2010-2012 with 76 total samples of non financial companies. Financial distress criteria in this study are measured by cumulative negative earnings over any two years period. Sampling technique used in this research is random sampling method. The result of this study showed that audit committee effectiveness has positive impact on timeliness of financial reporting that indicated financial distress. Audit committee expertise and two control variables are firm size and industry type which has significant and positive impact on the financial reporting that indicated financial distress. Although other variables does not have significant effect on timeliness of financial reporting that indicated financial distress.
DETERMINAN INTEGRITAS LAPORAN KEUANGAN PERUSAHAAN MANUFAKTUR DI INDONESIA Paramita Hana Saksakotama; Nur Cahyonowati
Diponegoro Journal of Accounting Volume 3, Nomor 2, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

Financial Statement is the one of very important components to make decisions for stakeholders, bondholders and others. Integrity is one of use fullthings to increase the accuration of financial statement and the quality of decision making. It helps companies to increase financial information with faithfulness representation and reduce agency costs of minimize conflict of interest. The conservatism is used to explain integrity of financial statements as signal positive for companies to attract investors, because agreeing conservatism for preparation of financial statements will increase quality of income. This research examines the application of integrity of financial statements in companies and the determinants of integrity of financial statements. The sample of this research is Indonesian manufacturing companies which is listed in 2008 to 2012 at Indonesian Stock Exchange. They have all of the components which are used for this research, such as inventory method. The results indicate that some determinants of integrity of financial statements such as managerial ownership, independent commissioners, KAP size, firm size and auditor tenure have significant effect to integrity of financial statement. However, the other factors such as institutional ownership and independence audit committee do not explain the application of high integrity in the financial statements of the companies.
FAKTOR-FAKTOR PEMENGARUH AUDIT REPORT LAG (Studi Empiris pada Perusahaan-Perusahan di Bursa Efek Indonesia) Hariani, Diana; Darsono, Darsono
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 and analyze the factors that affect the audit report lag , this study is the replication of the research that has been done by Modugu ( 2012) in Nigeria, to conduct research on the differences in location, objects, samples, and additional variables independent life of the listing, because there are differences in the age variable listing the results of previous studies, in addition to supporting the influence of agency theory, which states that the cepet in the publication of the financial statements will menghilangan error information asymmetry. This is due to the condition that the company is a long listing on the Indonesia Stock Exchange is a company that has a lot of concern to stakeholders so as to encourage the importance of information management and want faster audited financial statements to be published.The population in this study are all companies listed on the Stock Exchange, the overall sample of 299 companies in 2011 and 318 samples in 2012 company, is a model of analysis used multiple regression analysis models. This study divides into six hypotheses, which analyzes the effect of firm size, capital structure, profitability, the complexity of the company's operations, the age listing on audit report lag, and analyze different types of industries on audit report lag.This study shows that company size, profitability and complexity of the company's operations significantly affect the audit report lag. Agency theory can be integrated as a research model. The findings of this study recommends increased insight and knowledge of the dominant factors that cause the audit report lag, and also can be considered for investment.
ANALISIS FAKTOR – FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK ORANG PRIBADI UNTUK MEMBAYAR PAJAK DENGAN KONDISI KEUANGAN DAN PREFERENSI RISIKO WAJIB PAJAK SEBAGAI VARIABEL MODERATING (Studi Kasus pada Wajib Pajak yang Terdaftar di KPP Pratama Candisari Murni Julianti; Zulaikha Zulaikha
Diponegoro Journal of Accounting Volume 3, Nomor 2, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

This research aims to analyze the factors that infuence the compliance of individual taxpayers to pay taxes. This is a replication from Alabede’s research in 2011 in Nigeria, but one variable is added in this research. We add taxpayer’s knowledge about tax laws as an independent variable. This research is also use financial condition and risk preferences of taxpayers as  moderating variable. Data were collected by survei to taxpayers listed in the Primary Tax Office Candisari Semarang. Statistical tests were perfomed using Moderating test of regression. Statistic program in this research used SPSS 19. The results of this research indicated that the perception of taxpayers on tax service quality and taxpayers knowledge of tax laws have positive effect on taxpayers compliance. Financial condition and risk preferences of taxpayers also have role as  pure moderator which  strengthen or weaken the relationship between the dependent variable with the independent variables. Implication of this research showed that taxpayer’s compliance in Indonesia was low. Socialization was needed to increase the taxpayer’s compliance. The socilization can be done through advertising on television, radio and newspaper. Direktorat Jenderal Pajak also need to regularly hold events that educated and entertain the taxpayer to have the willingness to pay their taxes. 

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