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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 94 Documents
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Search results for , issue "Volume 3, Nomor 3, Tahun 2014" : 94 Documents clear
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI THIN CAPITALIZATION PADA PERUSAHAAN MULTINASIONAL DI INDONESIA Novia Suci Nuraini; Marsono Marsono
Diponegoro Journal of Accounting Volume 3, Nomor 3, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to analyze the factors that affect the thin capitalization of multinational companies in Indonesia. Thin capitalization is the practice of double taxation by way of finance branches or subsidiaries with greater interest debt rather than with equity. Independent variables used in this study is multinationality, utilization of tax haven, withholding taxes and institutional ownership, while the dependent variable is the thin capitalization.The population of this research is that companies listed in Indonesia Stock Exchange in 2010-2012. Sampling was done by purposive sampling technique. Based on purposive sampling, obtained a sample of 84 companies. The method of analysis used to test the effect of independent variables on the dependent variable is the Ordinary Least Square (OLS).The results of this study indicate that (1) Multinationality significant effect on thin capitalization, (2) Utilization of Tax Haven significant effect on thin capitalization, (3) Withholding Taxes significant effect on thin capitalization, and (4) Institutional Ownership significant effect on thin capitalization.
PENGARUH MEKANISME CORPORATE GOVERNANCE TERHADAP KINERJA PERUSAHAAN (Studi Empiris pada Perusahaan Property, Real Estate dan Building Construction yang Terdaftar di Bursa Efek Indonesia Tahun 2010-2012) Yulia Gea Sadasiha; P. Basuki Hadiprajitno
Diponegoro Journal of Accounting Volume 3, Nomor 3, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this study is to empirically examine the effect of good corporate governance (institutional ownership, managerial ownership, independent board composition, audit committee composition, and the quality of audit) with leverage and firm size as a control variable to corporate performance (Tobin’s Q) in the property, real estate and building construction companies.  Sample of this research are property, real estate and building construction companies listed in the Indonesia Stock Exchange  from 2010 to 2012, which are 96 firms. Purposive sampling was used as sampling method. Data analysis method used was multiple regression analysis. Result of this research indicate that good corporate governance has a significant effect on firm performance with independent board composition. However, institutional ownership, managerial ownership, audit committee composition, and the quality of audit have no significant effect on firm performance (Tobin’s Q).
ANALISIS PENGARUH KUALITAS PELAPORAN KEUANGAN DAN MATURITAS UTANG TERHADAP EFISIENSI INVESTASI Annisa’ Dwi Rahmawati; Puji Harto
Diponegoro Journal of Accounting Volume 3, Nomor 3, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this study is to analyze the role of financial reporting quality and debt maturity in investment efficiency. The population in this study are manufacturing companies listed on the Stock Exchange during the period 2009 until 2011. Sampling in this study using purposive sampling method. The total numbers of samples are 189 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 financial reporting quality has positive and significant influence on investment efficiency. While debt maturity has no significant effect on investment efficiency. In addition, there no significant effect  on the level of use of short term debt on financial reporting quality and investment efficiency.
ANALISIS KOMPARASI RELEVANSI NILAI INFORMASI AKUNTANSI SEBELUM DAN SESUDAH KONVERGENSI IFRS DI INDONESIA (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI Periode 2011-2012) Syagata, Gupitasari Syahbi; Daljono, Daljono
Diponegoro Journal of Accounting Volume 3, Nomor 3, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aimed to test whether there is an increase in the value relevance of accounting information after the convergence of IFRS in Indonesia. The value relevance of accounting information can be seen on the effect of earnings, equity book value, and operation cash flow in the decision-making of investors as reflected in the stock price. This research was an empirical study with purposive sampling technique in data collection. Data were obtained from secondary data manufacturing company’s financial statements during period 2011 through 2012. The sample consisted of 75 listed company each year. The data were analyzed using multiple regression analysis and Chow test analysis The result of this study showed that there were an increasing in the value relevance of accounting information after convergence of IFRS in Indonesia. This chow test result showed that there were deference between the value relevance of accounting information before and after the convergence of IFRS in Indonesia.
ANALISIS PENGARUH PERSAINGAN TERHADAP AGENCY COST (Studi Empiris Perusahaan Manufaktur yang Terdaftar di BEI pada Tahun 2010-2012) Prawibowo, Teguh; Juliarto, Agung
Diponegoro Journal of Accounting Volume 3, Nomor 3, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

The objective of this research is to analyze the effect of competition on agency cost. In this research, the competition is proxied by PPE (Property, Plant, and Equipment), CPS (Cost per Sale), and Company’s Sales while agency cost is proxied by audit fee. This research is based on previous research conducted by Nayeri and Salehi (2013) and Valipour et.al. (2013).The sample of this research was manufacturing company which listed on the Indonesian Stock Exchange (BEI) in the year 2010 to 2012. Data were collected by using purposive sampling method and 131 observation data were analyzed. The hypothesis testing of this research utilized multiple regression analysis with SPSS realease 20.The results of multiple regression analysis show that the PPE (Property, Plant, and Equipment) has no significant effect on audit fees. Meanwhile, CPS (Cost per Sale) has significant negative effect on audit fees and Company’s Sales has significant positive effect on audit fees. The results indicate that competition can mitigates agency cost. 
PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP KINERJA PERUSAHAAN Dominikus Octavianto Kresno Widagdo; Anis Chariri
Diponegoro Journal of Accounting Volume 3, Nomor 3, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

 Company’s performance can be seen in several indicators such as Earning Per Share. This indicators can be used as a guideline for investor to assess the company’s performance. However, not all of the information that stated in financial statement was stated properly. In the company that their corporate governance is not running well, could make gap between information that stated in financial statement and fact that happen in company. Corporate governance mechanism is expected to minimize the agency problem, so the company’s performance can be increase. The purpose of this study is to analyze the effect of corporate governance mechanism on company’s performance.The population in this study are all non financial companies listed on the Stock Exchange in 2012. The sampling method used in this study was purposive sampling method.The total number of samples in this study were 89 research samples. This study used multiple linear regression as analysis instrument. Before doing the regression test, it’s examined by using classical assumption test. The results of this study indicate that the independence of the audit committee , the independence of the board of commissioners , managerial ownership , the number of commissioners meeting , and the number of audit committee meetings do not affect the performance of the company . From this study, only board size is significant positive effect on firm performance .
PENGARUH FEE AUDIT, AUDIT TENURE, DAN ROTASI AUDIT TERHADAP KUALITAS AUDIT Kurnianingsih, Margi; Rohman, Abdul
Diponegoro Journal of Accounting Volume 3, Nomor 3, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this study is to examine the influence of audit fee, audit tenure and audit rotation of audit quality. Audit quality uses proxy size KAP which is measured by dummy variable and using the big four and non big four group of auditors, while tenure is measured by counting the year in which the same auditors has made an engangement with the auditee, audit rotation is measured by dummy variable.The population in this study consists of listed go public firm manufactur in Indonesia Stock Exchange in year 2008-2012. Sampling method used is purposive sampling. In this research, the total of the sample is 645, after data observation then, there are 415 samples that included outlier should be excluded from samples of observation. so, the final amounts of the sample are 230 firms. Logistic regression used to be analysis technique. The empirical result of this study show that audit fee, audit tenure, and audit rotation have significant influenced of audit quality. Audit fee variable positively affects the audit quality, audit tenure negatively affects the audit quality and audit rotation postively affects the audit quality.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PERINGKAT OBLIGASI Ratih Umroh Mahfudhoh; Nur Cahyonowati
Diponegoro Journal of Accounting Volume 3, Nomor 3, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

Bond rating is something that should be considered for investors and issuers before making a decision on bond investment. Bond rating provides an informative statement and signals about the probability of  failur of a company’s debt. The purpose of this research is to providing emipical evidance on any factors that possibly affect bond rating prediction. This study examines the role of accounting data and non accounting data in predicting the accurance of bond rating. The accounting data consist of firm size, liquidity, profitability, leverage, productivity, retained earning, and growth. The non accounting data consist of secure and maturity. This research has 74 firms that are listed in PT PEFINDO from 2009 to 2012 except Bank and Financial Institution. Research hypothesis tested by Logistic Regression. The finding of this research: 1)  liquidity, profitability, leverage, productivity,  growth, secure and maturity are insignificant variable to determine bond rating, and 2)  firm size and retained earning are significant variable to determined bond rating.
AMANAH SEBAGAI KONSEP PENGENDALIAN INTERNAL PADA PELAPORAN KEUANGAN MASJID (Studi Kasus pada Masjid di Lingkungan Universitas Diponegoro) Zoelisty, Capridiea; Adityawarman, Adityawarman
Diponegoro Journal of Accounting Volume 3, Nomor 3, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to analyze the trust manager of the mosque in managing funds associated with the financial reporting environment in particular mosque mosque in the University of Diponegoro, test and analyze managers to manage funds, especially in the area of Diponegoro University Mosque, test and analyze the application of internal controls that have been made manager mosque mosque in managing funds especially in the area of Diponegoro University, as well as to understand the application of internal control that has been done in the mosque authorities to manage the funds and determine barriers to the implementation of internal control and how to overcome these obstacles. This study used qualitative methods with case study approach. The results of this study show that the mandate is an attitude that is very important to the concept of internal control in this study.
PENGARUH KONSERVATISMA AKUNTANSI TERHADAP MANAJEMEN LABA DENGAN KEPEMILIKAN MANAJERIAL SEBAGAI VARIABEL PEMODERASI Intan Soraya
Diponegoro Journal of Accounting Volume 3, Nomor 3, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

The aim of this research is to analyze the effect of accounting conservatism to the practice of earnings management by adding a moderating variable which is managerial ownership. Unlike the previous researches, manufacture companies listed in Bursa Efek Indonesia are utilized as sample in this research. The samples were collected using purposive sampling method. There are 32 companies listed in the stock exchange during 2010 – 2012 which become the samples in this research.  This research employs simple and double regressive method as data processing means. Variables used in this research are accounting conservatism as independent variables, earnings management as dependent variable, and managerial ownership as moderating variable. This research utilizes C-Score in measuring conservatism and Healy model (1985) to determine the practice of earnings management. Data processing results show that accounting conservatism significantly affects earnings management by negative trends. However, managerial ownership is shown to be able to moderate the influence of accounting conservatism toward earnings management practices.

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