cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
-
Contact Email
-
Phone
-
Journal Mail Official
-
Editorial Address
-
Location
Kota semarang,
Jawa tengah
INDONESIA
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
 6   7   8   9   10 
Search results for , issue "Volume 3, Nomor 2, Tahun 2014" : 105 Documents clear
FAKTOR-FAKTOR YANG MEMPENGARUHI ISLAMIC SOCIAL REPORTING PERUSAHAAN-PERUSAHAAN YANG TERDAFTAR PADA INDEKS SAHAM SYARIAH INDONESIA (ISSI) TAHUN 2011-2012 Tria Karina Putri; Etna Nur Afri Yuyetta
Diponegoro Journal of Accounting Volume 3, Nomor 2, Tahun 2014
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (428.699 KB)

Abstract

The aim of this study is to obtain an empirical evidence about factor that affect Islamic Social Reporting (ISR) in company’s annual report. The factors that used in this study such as: industry size, profitability, company type, and islamic securities. Measurement of Islamic Social Reporting is based on islamic social reporting categories that used to calculate the Islamic Social Reporting Index as seen from the company’s annual report.Populations in this study are all companies that listed in Indonesia Sharia Stock Index (ISSI) exchange in 2011-2012. The sampling method in this study is purposive sampling. The total number of samples in this study were 142 research samples. The analytical techniques was conducted by multiple regression method and also classical assumption test.The analysis showed that industry size, profitability, company type, and islamic securities significantly positive influence the Islamic Social Reporting (ISR) in Indonesia. Meanwhile, profitability had no significant effect to the Islamic Social Reporting (ISR) in Indonesia.
ANALISIS PENGARUH MEKANISME TATA KELOLA PERUSAHAAN DAN MANAJEMEN LABA TERHADAP LIKUIDITAS PASAR SAHAM Carolina, Agnes; Darsono, Darsono
Diponegoro Journal of Accounting Volume 3, Nomor 2, Tahun 2014
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (327.016 KB)

Abstract

The aim of this study is to examine the influence of corporate governance mechanisms and earnings management on trading volume. The population of this study is manufacturing companies listed on the Indonesia Stock Exchange from 2009 to 2011. Sampling is done by using purposive sampling method. Sample of this study is composed of 177 companies during the 3-years observation. Hypotesis are tested by the use of multiple regression analysis. The results showed that board independence and earnings management has no significant effect on trading volume, while public ownership has significant effect on trading volume. Higher public ownership tends to higher the trading volume.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK ORANG PRIBADI (Studi Pada Kantor Pelayanan Pajak Pratama Semarang) Bona Imelda; Haryanto Haryanto
Diponegoro Journal of Accounting Volume 3, Nomor 2, Tahun 2014
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (92.061 KB)

Abstract

This study aims to analyze factors that influence tax compliance in KPP Pratama Semarang. The variables which are used in this research is taxpayer’s compliance as dependent variable, and knowledge and understanding of tax regulations, perception of the tax system’s effectiveness, tax authorities’ service, and tax conflict as the independent variables. This research also using 3 (three) control variables, such as tax penalties, construction of public facilities, and the level of education. This study uses quantitative research methods, where the data obtained from questionnaires with  Convenience Sampling method. Data analysis in this research uses multiple linear regression analysis with SPSS 20.00 for Windows.The results of this research are as follows: (1) knowledge and understanding of tax regulations on taxpayer’s compliance is positive and significant, (2) perception of the tax system’s effectiveness did not significantly gives positive influence to taxpayer’s compliance, (3) tax authorities’ service on taxpayer’s compliance is positive and significant, (4) tax conflict did not significantly gives negative influence to taxpayer’s compliance, (5) tax penalties did not significantly gives positive influence to taxpayer’s compliance, (6) construction of public facilities on taxpayer’s compliance is positive and significant, (7) level of education on taxpayer’s compliance is positive and significant
PENGARUH KINERJA KEUANGAN, UKURAN PERUSAHAAN DAN ARUS KAS OPERASI TERHADAP EARNINGS PER SHARE Kumala Shinta; Herry Laksito
Diponegoro Journal of Accounting Volume 3, Nomor 2, Tahun 2014
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (225.916 KB)

Abstract

The main purpose of companies are to increase and maximize the profit of the owners which form on Earnings Per Share (EPS). EPS shows how good the companies in giving return to the owners. In addition, in investing, EPS can be a main indicator to see the interesting point of stock. It because the amount of EPS will influence the price of stock in the market to get capital gain and to determine the amount of dividend. The research  examines the influence of financial performance consisting of total asset turn over, current ratio, debt equity ratio, net profit margin, return on equity and price book value, firm size and operating cash flow on earnings per share. Research samples are Indonesian companies listedin the Indonesia Stock Exchange (IDX) in 2010-2012. Data used in this research are financial statements and Indonesian Capital Market Directory from Indonesia Stock Exchange (IDX). The data are analyzed by using multiple regression method with SPSS program. The analysis shows that total asset turn over, debt equity ratio, net profit margin, return on equity, price book value and operating cash flow have positive significant influence on earnings per share, while the firm size has negative significant influence on earnings per share. The result of this study also shows that there is no significant influence on the current ratio to earnings per share.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PROFIT DISTRIBUTION MANAGEMENT: Studi Empiris Bank Umum Syariah di Indonesia Periode 2009-2012 Septyana Bella Kartika; Adityawarman Adityawarman
Diponegoro Journal of Accounting Volume 3, Nomor 2, Tahun 2014
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (415.014 KB)

Abstract

This research aims to analyze the factors that influence the Profit Distribution Management on public sharia banks that existed in Indonesia. The dependent variables used in this study is Profit Distribution Management. Independent variables used in this study are Capital Adequacy, Effectiveness of Depositors Funds, Assets Composition, Deposits, Assets Management, Productive and the Rate of Inflation.This research using a sample of sharia banks that listed in Bank Indonesia (BI) in the period 2009-2012. Data were collected using a purposive sampling technique. Analysis of the test used the assumption of classical test, hypothesis test, and multiple regression analysis.Multiple regression analysis test results indicating that the variable Capital Adequacy, Effectiveness of Depositors Funds, Asset Composition, and Productive Assets Management positive effect significantly to Profit Distribution Management. While Deposits and Rate of Inflation have negative effect not significant to Profit Distribution of Management. The results of this study is expected that more sharia banks are capable of performing management of product development for results-based more in line with Islamic Sharia.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS HASIL AUDIT INTERNAL (Studi Persepsi Aparat Intern Pemerintah Kota Surakarta dan Kabupaten Boyolali) Annisa Parasayu; Abdul Rohman
Diponegoro Journal of Accounting Volume 3, Nomor 2, Tahun 2014
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (213.492 KB)

Abstract

ABSTRACTThis research aim to analyze the influence of independency, objectivity, knowledge, job experience, integrity, and ethics audit of internal audit quality. The population of this research is the internal control of goverment officer on the Inspectorate of the city in Surakarta and Boyolali. The research data collection using questionnaire. Sampling using sensus method and number of samples of 51 respondents. The data analysis technique in this research using multiple regression analysis.The results showed that the objectivity, job experience, integrity, and ethics audit have a significant impact on internal audit quality, while the independency and knowledge do not have a significant impact on internal audit quality. Value of the coefficient of determination indicates the independency, objectivity, knowledge, job experience, integrity, and ethics audit that together affect to internal audit quality of 85% while the remaining 15% are influenced by other outside factor model.
ANALISIS FAKTOR KEUANGAN DAN NON KEUANGAN YANG MEMPENGARUHI PENERIMAAN OPINI AUDIT GOING CONCERN Gea Cherlita Putrady; Haryanto Haryanto
Diponegoro Journal of Accounting Volume 3, Nomor 2, Tahun 2014
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (326.335 KB)

Abstract

This study aims to analyze and provide empirical evidence of the influence of the condition, debt default, compaqny’s growth, auditor client tenure, opinion shopping, audit lag, and disclosure on the probability of receiving going concern opinion. Hypothesis proposed (1) corporate financial condition affect the probability of accepting the opinion of going concern,(2) debt default effect on acceptance going concern opinion, (3) company’s growth effect on acceptance going concern opinion, (4) auditor client tenure influence on acceptance going concern opinion,(5) opinion shopping influence on acceptance going concern opinion,(6) audit lag influence on acceptance going concern opinion,(7) disclosure affect the probability of accepting the opinion of going concern. This study used 22 manufacturing companies listed on the Indonesian Stock Exchange (BEI) in the year 2006 to 2012, sample obtained by purposive sampling. Data were analyzed using logistic regression anylisis.The results of this research showed that the facto company’s financial, debt default, and disclosure have a significant influence on acceptance going concern opinion.While the other factors, the company’s growth, auditor client tenure, opinion shopping, and audit lag are not proven having a significant influence for Timeliness.
ANALISIS RASIO KEUANGAN UNTUK MEMPREDIKSI PERUBAHAN LABA PERUSAHAAN (Studi Empiris pada Perusahaan Jasa dan Perdagangan yang Terdaftar di Bursa Efek Indonesia) Resa Setya Nugroho; Etna Nur Afri Yuyetta
Diponegoro Journal of Accounting Volume 3, Nomor 2, Tahun 2014
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (158.55 KB)

Abstract

Financial Ratio Analysis is analysis that is used to describe the relationship between two or more financial data with each other. Financial Ratio Analysis are often used to predict changes in earnings company.This research aims to examine the financial ratio analysis to predict changes incorporate profits and trade services listed on the Indonesia Stock Exchange(IDX) of 2009-2011. Rasio used in this study, were, Liquidity Ratios, Activity Ratios, Ratio Asset Utilization and Operating Performance Ratio.Methods of data collection in this study was conducted by the documentation. The type of data in this study is secondary data. Those data are financial statements published by the company on the Indonesian Stock Exchange (BEI). Financial statement data obtained from company financial statements published by the Indonesia Direct Exchange (IDX). The method of analysis used in this study is multiple regression. This study uses the data and trading services company listed on the Indonesia Stock Exchange (BEI) in the year 2009-2011. Sampling was done by purposive sampling technique. Number of samples taken in this study were 117.The results showed that the variables had a significant influence on the change in earnings is the ratio of asset utilization. Variable liquidity ratios, activity and operating performance changes donotaffectthecompany'searnings. 
FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP AUDIT REPORT LAG PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE TAHUN 2008-2012 Alvyra Nesia Indah Putri
Diponegoro Journal of Accounting Volume 3, Nomor 2, Tahun 2014
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (253.905 KB)

Abstract

This study aims to prove the factors that affect the audit report lag. Publication of audited financial statements is critical as useful information for stakeholders. Effect of audit report lag information to support the benefits of audited financial statements. Factors tested in this study are firm size, leverage, and auditor industry specialization. This study uses secondary data and sampling techniques using purposive sampling method with a total sample of 259 manufacturing companies listed on the Indonesian Stock Exchange (IDX) in the year 2008-2012. The statistical methods used in this study is a multiple linear regression at a significance level of 5%. The results of this study indicate that factors of company size, leverage, and auditor industry specialization significant effect on audit report lag. 
ANALISIS PENGARUH CORPORATE SOCIAL RESPONSIBILITY DAN KARAKTERISTIK GOOD CORPORATE GOVERNANCE TERHADAP KINERJA PERUSAHAAN Faizal Adi Nugroho; Shiddiq Nur Rahardjo
Diponegoro Journal of Accounting Volume 3, Nomor 2, Tahun 2014
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (120.935 KB)

Abstract

ABSTRACTThe aim of this research is to examine the effect of corporate social responsibility (CSR) and the characteristics of good corporate governance (GCG) to firm performance. Independent variables used in this research  are  CSR,  board of directors, board of commissioners, and audit committee. While the dependent variable in this study is firm  performance  measured using return on equity (ROE).This research used a sample of manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2012. The sampling method in this research is purposive sampling and acquired 77 companies that meet the criteria. Hypothesis testing using  multiple regression analysis.The results of this research showed that the higher the level of CSR disclosure,  board of directors, and audit committee of a company, the higher the firm performance. While board of commissioner  has no effect on firm performance. 

Page 8 of 11 | Total Record : 105

 6   7   8   9   10 

Filter by Year

2014 2014


Reset
Filter By Issues
All Issue Volume 13, Nomor 3, Tahun 2024 Volume 13, Nomor 2, Tahun 2024 Volume 13, Nomor 1, Tahun 2024 Volume 12, Nomor 4, Tahun 2023 Volume 12, Nomor 3, Tahun 2023 Volume 12, Nomor 2, Tahun 2023 Volume 12, Nomor 1, Tahun 2023 Volume 11, Nomor 4, Tahun 2022 Volume 11, Nomor 3, Tahun 2022 Volume 11, Nomor 2, Tahun 2022 Volume 11, Nomor 1, Tahun 2022 Volume 10, Nomor 4, Tahun 2021 Volume 10, Nomor 3, Tahun 2021 Volume 10, Nomor 2, Tahun 2021 Volume 10, Nomor 1, Tahun 2021 Volume 9, Nomor 4, Tahun 2020 Volume 9, Nomor 3, Tahun 2020 Volume 9, Nomor 2, Tahun 2020 Volume 9, Nomor 1, Tahun 2020 Volume 8, Nomor 4, Tahun 2019 Volume 8, Nomor 3, Tahun 2019 Volume 8, Nomor 2, Tahun 2019 Volume 8, Nomor 1, Tahun 2019 Volume 7, Nomor 4, Tahun 2018 Volume 7, Nomor 3, Tahun 2018 Volume 7, Nomor 1, Tahun 2018 Volume 6, Nomor 4, Tahun 2017 Volume 6, Nomor 3, Tahun 2017 Volume 6, Nomor 2, Tahun 2017 Volume 6, Nomor 1, Tahun 2017 Volume 5, Nomor 4, Tahun 2016 Volume 5, Nomor 3, Tahun 2016 Volume 5, Nomor 2, Tahun 2016 Volume 4, Nomor 4, Tahun 2015 Volume 4, Nomor 3, Tahun 2015 Volume 4, Nomor 2, Tahun 2015 Volume 4, Nomor 1, Tahun 2015 Volume 3, Nomor 4, Tahun 2014 Volume 3, Nomor 3, Tahun 2014 Volume 3, Nomor 2, Tahun 2014 Volume 3, Nomor 1, Tahun 2014 Volume 2, Nomor 4, Tahun 2013 Volume 2, Nomor 3, Tahun 2013 Volume 2, Nomor 2, Tahun 2013 Volume 2, Nomor 1, Tahun 2013 Volume 1, Nomor 1, Tahun 2012 More Issue