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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 PENGARUH CORPORATE GOVERNANCE DAN KARAKTERISTIK PERUSAHAAN TERHADAP TINGKAT PENGUNGKAPAN RISIKO KEUANGAN DALAM INTERIM REPORT Devi Febina Christie; Marsono Marsono
Diponegoro Journal of Accounting Volume 3, Nomor 3, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

This research aims to get empirical proof about the factors which are influence financial risk disclosure in interim reports of manufacture firms. Corporate characteristic used in this research are board size, board composition, audit committee size, concentration of ownership, profitability, leverage, and financial reporting risk. This research uses purposive sampling to carry out sample selection. There are 105 interim financial reports from manufacture firms which are listed in BEI (Bursa Efek Indonesia) period of June 30 from 2011 until 2013 become the sample in this research. Agency theory and Stakeholder theory are used to explain relationship inter variable. Statistic method that used for examining the hypothesis is multiple regression analysis. The result of this research showed that profitability and leverage degree are positive related significant with corporate risk disclosure. Concentration of ownership is negatively significant with corporate risk disclosure, while board size board composition, audit committee size, and financial reporting risk are not significant with corporate risk disclosure.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PERGANTIAN AUDITOR (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2008 – 2012) Nikmah, Latifatun; Nur Rahardjo, Shiddiq
Diponegoro Journal of Accounting Volume 3, Nomor 3, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this research is to find empirical proof concerning factors that might influence auditor switching in Indonesia. Some of past research about factors that influence auditor switching still shows different results. Therefore, another research needs to retest the theory of auditors switching.The population in this research are all of the manufacturing companies listed on the Indonesia Stock Exchange and continously published financial statements in 2008 – 2012. Based on purposive sampling method, samples obtained by 70 companies in the period 2008 – 2012 so obtained 350 data observations. Hypothesis in this research are tested by logistic regression analytical method. Research variable being used are Accounting Firm Size (KAP), Audit Opinion (OPINI), Management Turnover (CEO), Financial Distress (FD), Percentage Independent Commissioner (IDK), and Auditor Switching (SWITCH). The result of this research show that: (1) Accounting Firm Size has significant effect on Auditor Switching, (2) Audit Opinion does not have significant effect towards Auditor Switching, (3) Management Turnover does not have significant effect towards Auditor Switching, (4) Financial Distress has significant effect towards Auditor Switching, and finally (5) percentage independent commissioner does not have significant effect towards Auditor Switching
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI UNDERPRICING PADA SAAT INITIAL PUBLIC OFFERING (IPO) DI BURSA EFEK INDONESIA PERIODE 2010-2012 Rahma Indria Puspita; Daljono Daljono
Diponegoro Journal of Accounting Volume 3, Nomor 3, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the variables that influence underpricing when initial public offering at the Indonesia Stock Exchange 2010-2012 period. The variables examined include industry age, the percentage of offers, offers time period, financial leverage, and the growth of total assets.The research was carried out by multiple regression analysis, data collection tools used were observational studies and literature study with purposive sampling method. Sample of 50 companies from a population of 71 companies. The research concluded that first industry age not proven effect on the level of underpricing, second the percentage of offers not proven effect on the level of underpricing, third offers time period shown proven effect on the level of underpricing, fourth financial leverage not proven effect on the level of underpricing, and fifth the growth of total assets shown proven effect on the level of underpricing.
FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI Christa Evandini; Darsono Darsono
Diponegoro Journal of Accounting Volume 3, Nomor 3, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to analyzed the factors that influence CSR disclosure in annual reports companies listed in Indonesia Stock Exchange ( IDX ) . CSR is the practices of the company to meet the expectations of the public , thus creating public legitimacy for the existence of the company . The examined factors are profitability , board size , public ownership , firm size , leverage , and growth of the company as an independent variable while CSR disclosure as the dependent variable .         The data used in this study are secondary data and selection of samples using purposive sampling method . The method used to measure CSR disclosure is the content analysis . The measurement method of content analysis is done by providing a checklist on the items of the financial statements of CSR in the company's annual report. Sample consisted of 223 companies that listed in Indonesia Stock Exchange ( BEI ) in the period 2009-2012 . Model analysis for this study using multiple linear regression analysis .         Based on the analysis results of the study showed that the only variable board size , firm size, leverage significantly affect the disclosure of CSR , while the variable profitability , public ownership , the growth of the company does not have a significant influence on the disclosure of CSR companies listed on the Stock Exchange .

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