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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 TIPE KLIEN DAN TIPE KOMUNIKASI TERHADAP PENGUMPULAN BUKTI AUDIT (Studi Persepsi Auditor KAP di Jawa Tengah) Nur Amalia Fitriani; Anis Chariri
Diponegoro Journal of Accounting Volume 3, Nomor 2, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

This research is replication of research by Bennett and Hatfield (2013) investigating the effect of the social mismatch between auditors and client on the collection of audit evidence. This research aims to examine the effect of client type and communication type on the collection of audit evidence. In addition, this research examines the effect of communication type as moderate between client type on the collection of audit evidence.The population of the research is auditors that work at the firm in the province of Central Java. The sample of the research is junior auditors with sampling techniques using purposive sampling. Data were collected by questionnaire and analyzed by binary logistic regression.The research findings that show client type and communication type negatively influenced the collection of audit evidence. In addition, communication type strengthened the effect of client type on the collection of audit evidence.
PENGARUH PENDIDIKAN, PENGALAMAN, DAN FAKTOR SOSIAL TERHADAP PEMANFAATAN INFORMASI LAPORAN ARUS KAS (Studi Empiris pada Instansi Pemerintah di Jawa Tengah) Winda Rosiana Pratiwi; 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 analyze the influence of education, experience, and social factors to use of information  of Cash Flow Statement. To full fill of  information needs for the user, the government provide financial statement as a planning, controling, and decision making. The user quality affect to the usefull of information in financial statements required.The population  on this study were the leader, supervisors, and inspectors as the financial statement user to make economic decisions. The scope of the study refers to Central Java government  and respondents function (position), so this study do with questioner as a means of collecting primary data. Likert scale of measurement used. Regression model used to analized all variable of this hypothesis.The results showed that education, experience, and social factors has positive and a significant effect to the usefull of information of cash flow statement to Central Java government.
PENGARUH PERUBAHAN TARIF PAJAK PENGHASILAN WAJIB PAJAK BADAN DAN KARAKTERISTIK PERUSAHAAN TERHADAP STRUKTUR MODAL PERUSAHAAN Desriana Nurul Qudriah; Dul Muid
Diponegoro Journal of Accounting Volume 3, Nomor 2, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

This study examined the effect of changes of corporate income tax rates and characteristics of the company's capital structure in the 2005-2011 period . By using purposive sampling method 20 samples obtained from the company's manufacturing companies. The analytical method used multiple linear analysis. In this study the dependent variable was the capital structure and five independent variables: tax reform, non-debt tax shield, liquidity, firm size, and ownership manajerial. This research showed that the five independent variables simultaneously affect the capital structure with the influence of 71,4%. Partially, the five independent variables of, company size, and managerial ownership were significantly positive effect on capital structure and liquidity were significantly negative effect on capital structure. While the independent variable tax reform and non-debt tax shield does not significantly affect the capital structure. 
FLYPAPER EFFECT PADA DANA ALOKASI UMUM DAN PENDAPATAN ASLI DAERAH TERHADAP BELANJA DAERAH PADA KABUPATEN/KOTA DI JAWA TENGAH TAHUN 2011-2012 Marissa Ayu Saputri; Dul Muid
Diponegoro Journal of Accounting Volume 3, Nomor 2, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to (1) provide empirical evidence whether the DAU and revenue affect the shopping area in the District / City of Central Java. (2) To provide empirical evidence which one of the most significant influence on the shopping area between the DAU and PAD in the District / City of Central Java. (3) In order to provide empirical evidence of flypaper What happened in 2011-2012. (4) In order to provide empirical evidence whether the flypaper occur in areas with local revenue (PAD) PAD areas with high or low. The population in this study is the district/town in Central Java in the period of 2011-2012, the number of districts / cities in Indonesia are as many as 29 districts and 6 municipalities. The analytical tool used is multiple linear regression analysis. Based on the results of tests performed can be seen that: (1) PAD and DAU together have a significant impact on regional expenditure. (2) Variable DAU more significant effect on local spending compared with PAD. This proves the existence of flypaper Local Government in response to the DAU and PAD (3) Variable DAUt-1 is more significant effect on local spending compared with PADt-1. It also proves that the flypaper also occur in response to the Local Government and PADt Daut-1-1. (4) whether the fly paper effect happened in the regions which have a high Regionally Original Income or in the other way. The important findings of this research indicate that all regions although have high Regionally Original Income, experienced the flypaper effect.
FAKTOR-FAKTOR YANG MEMPENGARUHI PEMANFAATAN CATATAN ATAS LAPORAN KEUANGAN (CALK) OLEH PENGGUNA LAPORAN KEUANGAN PEMERINTAH (Studi Empiris pada Instansi Pemerintah di Jawa Tengah) Tarina Rahmayani; 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 use of  Notes to The Financial Statements to the leaders, supervisory, or agencies in government for having a good decision function of government.to obtain the valid result, so this study using three variables independent such as, education, tenure, and socio culture. The population in this study was a government agency in Central Java. Samples were selected by using purposive sampling which the criteria was the leaders, supervisory, or agencies. The results showed that the variables of education, experience, socio culture affect significantly positive on the using of Notes to The Financial Statements. 
ANALISIS PENGARUH TATA KELOLA PERUSAHAAN TERHADAP TINGKAT UNDERPRICING PENAWARAN UMUM PERDANA SAHAM (Studi Empiris terhadap Perusahaan Non Finansial di Bursa Efek Indonesia) Bangkit Sasongko; Agung Juliarto
Diponegoro Journal of Accounting Volume 3, Nomor 2, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

Underpricing phenomenon often occurs when a company undergoes an Initial Public Offering (IPO) in the stock market. Underpricing occurs when the initial public offering price is lower than the first day stock's closing price on the secondary market. Characteristics of corporate governance within the company may affect the investment behavior of investors, thus also affect the IPO pricing strategy. This study aims to analyze the influence of the corporate governance characteristics on the level of IPO underpricing. This research refers to research conducted by Darmadi and Gunawan (2013) and Filatotchev and Bishop (2002). The prior study used board size, board independence, ownership concentration and institutional ownership to analyze the corporate governance affect on underpricing. In this study, managerial ownership is added as independent variable on research model. The purpose is to investigate if and how the influence of share ownership by manager to management decision in determining the IPO price. Overall, this study uses five independent variables: i.e. the number of commissioner, commissioner independence, ownership concentration, managerial ownership, institutional ownership, and three control variables: ROE, firm size and underwriter reputation.Research population comprise all non-financial companies that was underpriced on IPO for the period 2006-2013. A Total population of 58 companies was used in analysis. Hypotheses in this study indicate that board size, commisioner independence, ownership concentration, managerial ownership, and institutional ownership partially affect the level of underpricing. This study uses Ordinary Least Square (OLS) Regression for hypotheses testing.Results of this study showed that the number of commissioner and institutional ownership negatively affected the level of underpricing. Ownership concentration had a positive effect on the level of underpricing. This study, did not find significant effects of commissioner independence and managerial ownership on the level of IPO undepricing. The implications of this study showed that the implementation of corporate governance can reduce the determination of the discount rate that used by company as signal of firm quality to investor on IPO.
KEMAMPUAN KOMPONEN ARUS KAS METODE LANGSUNG DALAM MEMPREDIKSI TOTAL KAS OPERASI MASA MENDATANG Indah Purwati; Etna Nur Afri Yuyetta
Diponegoro Journal of Accounting Volume 3, Nomor 2, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

The study aims to examine the predictive ability of components operating cash flow method to future cash flows. Based on the Farshadfar and Monem, is proposed direct cash flow method components model to predict future operating cash flow and predict control analysis for different industry type (industrial base and chemical, Other industry, customer good). Using secondary data processing for manufacture and regression-path analysis. Indirect cash flow components method (cash received from customers, cash paid to suppliers and employees, net interest paid, taxes paid, other cash flows from operations) are collectively analyzed to prdictive operating cash flow. The test results in the study show that cash received from customers, cash paid to suppliers and employees, net interest paid, other cash flows from operations are significaly effect to 1 year until 4 years future cash flow prediction. The taxes paid is significaly effect to 1 year predict, and it’s not significaly effect to 2 until 4 years prediction. control analysis find that cash prediction is higher for customer good than the other industry type. The positive cash flow better to predict future cash flow than negative cash flow. 
PENGARUH UKURAN AUDITOR, AUDITOR SPESIALISASI INDUSTRI DAN INDEPENDENSI AUDITOR TERHADAP PRAKTIK MANAJEMEN LABA (STUDI KASUS PADA PERUSAHAAN YANG TERDAFTAR DALAM JAKARTA ISLAMIC INDEX TAHUN 2010-2012) Salman Ali; Adityawarman Adityawarman
Diponegoro Journal of Accounting Volume 3, Nomor 2, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

Earnings management rise as a direct consequence from the manager or preparers of financial statements to management accounting information efforts, especially, for the personal and / or company benefits. Earnings management occurs when managers use judgmen in financial reporting and transaction regulations to alter financial reports to mislead some stakeholders about the company's key financial performance, or to influence contractual outcomes that depend on reported accounting numbers.This research aimed to analyze the effect of auditor size, auditor industry specialization and auditor independence on earnings management using control variables, namely firm size , growth prospects, operating cash flow and leverage. This research use a company listed on the Indonesia Stock Exchange and incorporated in the Jakarta Islamic Index ( JII ) during 2010-2012 as samples, which is in accordance with the criteria established and acquired as many as 14 companies. This research uses multiple regression analysis test to determine the auditor size effect, auditor industry specialization and auditor independence on earnings management. Auditor size result reveals  positive and significants effect on earnings management, while the auditor industry specialization and auditor independence has no significant effect on earnings management. In control variables test, only the operating cash flows affect earnings management, While the company size, growth prospects and leverage does not affect the earnings management.
PENGARUH GAYA HIDUP SEHAT TERHADAP PSYCHOLOGICAL WELL-BEING DAN DAMPAKNYA PADA AUDITOR KAP (Studi Empiris pada Auditor Kantor Akuntan Publik di Jawa Tengah Dan DIY) Angelina Ave Gratia; Aditya Septiani
Diponegoro Journal of Accounting Volume 3, Nomor 2, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

Some of the career conditions in Public Accounting Firm (KAP) contribute to the difficult situation faced by the auditor therefore auditor facing irregular stress levels. Past research has shown the negative impact of role stress experienced by auditor, especially during the busy season. At the individual level, stressful work situation cause problems and sometimes makes a lot of capable auditor resign from KAP. At the organizational level, the firm will have more frequent voluntary turnover disfungsionality. This study examines the effect of role stress (role ambiguity, role conflict, and role overload) experienced by auditor to job outcomes (job satisfaction, job performance, and turnover intentions) and the role of healthy lifestyle as a coping mechanism the role of stress on the KAP.The samples used in this study were taken by  using a convenience sampling method. The population was all auditor who worked at the firm in Central Java and Yogyakarta. The method used in data collection is the primary method of data collection, using questionnaires filled out directly by auditor as respondents of the study. A technique of analysis in this study is Structural Equation Model (SEM) by statistical programs SmartPLS.The results show that a healthy lifestyle that practiced by auditors can be an alternative solution as a mechanism to mitigate the negative effects of role stressors. Healthy lifestyle mediated by a vitality and increase in psychological well-being, will reduce the negative effects of role stress mediated by job burnout and psychological well-being, resulting in a positive association with job satisfaction and job performance, but has not yet proved capable of reducing the high turnover intentions in Public Accounting Firm .
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT DELAY DAN KETEPATAN WAKTU PUBLIKASI LAPORAN KEUANGAN Firman Dwi Laksono; Dul Muid
Diponegoro Journal of Accounting Volume 3, Nomor 2, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

            The purpose of this research is to analyze the factors that affect audit delay and timeliness of financial reports to the manufacturing consumer good sector companies listed on the Indonesia Stock Exchange The examined factors of this research are profitability, solvability, company size, the size of a public accounting firm and company age as the independent variables while  the  timeliness and audit delay as the dependent variables.The sample consists of 95 companies listed in the Indonesia Stock Exchange (IDX) and submitted financial reports to Bapepam consistently in the period 2010-2012. The data that was used in this research was secondary data and selected by using purposive sampling method. The analysis tool used is multiple regression analysis to measure audit delay, logistic regression to measure timeliness and  a the relationship between the timeliness of audit delay.As the results of the research, there are five factors have significant effect on audit delay. They are: 1) profitability, 2) solvability, 3) company size 4) size of the public accounting firm 5) age company. And profitability and solvability have significant effect on timeliness. As the results of logistic regression have significant effect between the timeliness of audit delay. The short time in auditing make the transaction due in exect time.

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