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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
PENGARUH PENYELARASAN STRATEGIK TERHADAP KINERJA ORGANISASI ( Studi Empiris pada Rumah Sakit dan Klinik di Pangkalan Bun, Kalimantan Tengah ) Putu Handoko Murti; Sudarno Sudarno
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 effect of strategic alignment on organizational performance at Pangkalan Bun’s hospital and clinics, Central Kalimantan. The performance of an organization is a factor that determines how the existence and competitiveness of an enterprise. Good performance of the organization is an organization which capable of aligning business strategy and  IS/IT strategy. Using survey data from middle management and top management with data collection of responder by post. The analytical tool is used Partial Least Square based on Structural Equational Modelling And SmartPLS software. Result of this research is that the organization's performance is influenced by strategic alignment, business strategy and IS/IT strategy. Meanwhile strategic alignment is influenced by business strategy and IS/IT strategy. Thereby can be concluded that organizational performance is still affected by the alignment between business strategy and IS/IT strategy.
PENGARUH KARAKTERISTIK RASIO FINANSIAL DAN FAKTOR MAKROEKONOMI TERHADAP RETURN ON ASSETS BANK KOMERSIAL Ari Setyowati; Aditya Septiani
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 analyze the factors that affect Return On Assets (ROA) of financial reports to the commercial banking industry listed on the Indonesia Stock Exchange during 2008-2012. ROA helps management to take into account the bank’s overall profitability and aims to measure the ability of bank management in  managing the assets under their cintrol to income. The examined factors of this research are depossit to assets ratio, capital adequacy ratio, net interest margin, nonperforming loans,inflation, gross domestic product and industry production growth as the independence variable and  retun on assets as the dependent variable. The data that was used in this research was secondary data and selected by using purposive sampling method. Research sample are Indonesian commercial banks listed in 2008-2012 at Bursa Efek Indonesia. Based on analytical results shows that only variable net interest margin and nonperforming loans have significant influence toward return on assets, while fifth variable depossits to assets ratio, capital adequacy ratio, inflation, gross domestic product and industry production growth doesn’t have significant influence toward return on assets.
ANALISIS FAKTOR-FAKTOR PENENTU PERSISTENSI LABA Nuraini, Mety; Purwanto, Agus
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 persistent of cash flow, accruals (TACC) and accruals reliability such as as net financial accruals (ΔFIN), non-cash working capital accruals (ΔWC), and non-current operating accruals (ΔNCO) to the earnings persistence. In addition this study also examine whether leverage, operation cycles, and size have relationship to the earnings persistence.             The population of this study is a manufacturing company listed on the Indonesia Stock Exchange (IDX) of years 2008-2012. Samples were selected using proposive sampling method. Data were analyzed by multiple regression analysis with SPSS 21 application.             The result of this study indicate that the TACC is less persistence than cash flows. The persistence of accrual components is positively associated with the reliability of those components. However, non-cash working capital accruals (ΔWC) did not have significant influence to earnings persistence and the least reliable accrual component has the greatest persistence. In addition, operation cycle and size of company have positive relationship to earnings persistence, while the leverage did not have significant influence to earnings persistence.
PENGARUH ANTARA TATA KELOLA PERUSAHAAN (CORPORATE GOVERNANCE) DENGAN STRUKTUR MODAL PERUSAHAAN Kurniawan, Vito Janitra; 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 was to determine the effect of corporate governance with the company's capital structure . To obtain that capital is usually the company issuing new shares or by borrowing from creditors. Error in determining the capital structure will have a broad impact for the company . The decision could lead to the addition of the company's capital so necessary to the agency problem of corporate governance mechanisms . Board size , managerial ownership , institutional ownership and audit committee is part of corporate governance used in this study .This research was conducted by the method of documentation of the annual report companies listed in Indonesia Stock Exchange ( IDX ) 2010-2012 . The sampling method used in this study was purposive sampling , the number of samples obtained 195 samples . Testing hypotheses using regression analysis . The results of this study showed variable managerial ownership and audit committee has significant and negative effect on the capital structure . While variable board size has a positive effect but no significant effect on capital structure . So also with institutional ownership shows negative and significant relationship to the capital structure .
PENGARUH UKURAN DEWAN KOMISARIS DAN PROPORSI KOMISARIS INDEPENDEN TERHADAP KINERJA KEUANGAN DENGAN MANAJEMEN LABA SEBAGAI VARIABEL INTERVENING Akhmad Afnan; Rahardja Rahardja
Diponegoro Journal of Accounting Volume 3, Nomor 3, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

Agency conflicts can create earnings management that will ultimately lead to poor quality of corporate earnings. It can be seen from the many cases of corporate accounting reporting scandals that occurred in Indonesia. The objective of this study is to test the effect of corporate governance on earnings management and its influence on financial performance. The population in this study is all the companies in the manufacturing sector on the Indonesia Stock Exchange, with the financial statements from 2010 to 2012. This study is a quantitative study using multiple regression analysis and simple regression. Multiple regression analysis is used to test the effect of corporate governance of earnings management, while the simple regression is used to test the effect of earnings management on financial performance. This study used Modified Jones, which is a program used to analyze earnings management. The results showed that board of director have a positive impact on earnings management, while the proportion of independent board and board of comissioner showed no significant effect on earnings management. Related to the performance of the company, based on the analysis conducted it could be concluded that the effect of earnings management on the performance of the financial, such as a significant positive effect increasing earnings management. 
PERBANDINGAN INDEKS PELAPORAN SOSIAL KEISLAMAN ANTAR BANK-BANK UMUM SYARIAH DI INDONESIA Erdhina Putri Riyanti; Endang Kiswara
Diponegoro Journal of Accounting Volume 3, Nomor 3, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to determine how the comparison of Islamic social reporting index/index PSKI (islamic social reporting/ISR) between Islamic banks in Indonesia. This study refers to PSKI index developed by Othman, Ghani, and Thani (2009) which has 6 theme, it is investment and financial disclosure, products and services, labor, social, environmental, and corporate governance. In addition to the six themes, this research also developed using the items on the research of Hardiyanti (2012) and Fauziah and Yudho (2013) as well as adding one new theme is a theme islamic.This research was conducted using qualitative comparative descriptive with descriptive statistics. This research is a comparative study of the object by using descriptive statistical explanation. The comparison includes items related to the contribution of ownership and Sharia Supervisory Board.The results showed that the Bank Syariah Mandiri has the highest score on the index investing and financing PSKI themes, products and services, labor, and social. Bank Muamalat, BRI Syariah, and BJB Sharia obtain the same score on the theme of environment, 1 score. PSKI theme On the index of corporate governance, Bank Syariah Mandiri Bank Syariah Bukopin, and Bank Mega Syariah obtain the highest score of 7. Overall highest score owned by Bank Muamalat, which is 40. Bank Syariah Mandiri is superior in several themes but because ISR index score on islamic theme is negative so the score ended up being lower than the Bank Muamalat. These results imply that the performance index of social reporting has close relation with Islamic patterns are also entitled Islamic finance.
Pengaruh Audit Lag, Rasio Leverage, Rasio Arus Kas, Opini Audit Tahun Sebelumnya dan Financial Distress Terhadap Penerimaan Opini Going Concern (Studi pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2009-2012) Safira Pramestri Ibrahim; Rahardja Rahardja
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 and provide empirical evidence of the influence of audit lag, leverage ratio, operating cash flow, audit opinion prior, and investment to the acceptance of going concern opinion by auditor. Hypothesis (1) audit lag positively affect to the acceptance of going concern opinion, (2) leverage ratio positively affect to the acceptance of going concern opinion, (3) cash flow ratio negatively affect to the acceptance of going concern opinion, (4) prior year audit opinion positively affect to the acceptance of going concern opinion, and (5) financial distress negatively affect to the acceptance of going concern opinion. The reasearch used 122 manufacturing companies listed on Bursa Efek Indonesia (BEI) from 2009-2012. Samples were selected using purposuve sampling method. Data were analyzed by logistic regression analysis.The result shows that the operating cash flow, audit lag, and cash flow ratio don’t have effect to the acceptance of going concern opinion. While prior year audit opinion and financial distress affect to the acceptance of going concern opinion.
PROFESIONALISME INTERNAL AUDITOR DAN INTENSI MELAKUKAN WHISTLEBLOWING Devi Novita Sari; Herry Laksito
Diponegoro Journal of Accounting Volume 3, Nomor 3, Tahun 2014
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Abstract

Many case of accounting violations that occur both in the country and abroad that reflect a professional attitude and ethical behavior of accountants are still worse. Such violations harm the users of financial statements. The purpose of this study is to analyze influence of the internal auditor’s professionalism did whistleblowing intentions. This study uses professionalism as an independent variable with five dimensions, consists of community affiliation, social obligations, dedication towards work, confidence in the rule itself or the community, internal auditors to be independent , and whistleblowing intentions as dependent variable.The population in this study is national banking company. Sampling method in this study is voluntary sampling. Case scenario will be given to internal auditors in central banks in Jakarta and then filed in and returned by the internal auditors who volunteered to fill in.The analysis showed that among the five dimensions of professionalism, community affiliation has no effect on whistleblowing intentions. This may be caused by a lack of self-awareness of internal auditors and the internal auditors are in a position of dilemma.
ANALISIS PENGARUH CASH FLOW TERHADAP KEBIJAKAN DIVIDEN PERUSAHAAN DENGAN SIZE PERUSAHAAN DAN LIFE CYCLE PERUSAHAAN SEBAGAI MODERATING VARIABLE Leditya Jayati; Nur Cahyonowati
Diponegoro Journal of Accounting Volume 3, Nomor 3, Tahun 2014
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Abstract

Dividend income is taken from internal-financing which is the revenue. Inconsistencies results of previous studies primarily on the cash flow factor is the basis for this research by developing an analytical model of BCG as a moderating variable logic basic. This study aimed to examine the effect of cash flow relationship (CFPS) on the payment of dividends (DPS) with size (SIZE) and life cycle (LC) company as a moderating variable , as well as profitability (EPS) and leverage (DR) as a control variable.The sample are manufaturing company listed on the Indonesia Stock Exchange for years 2010-2012 totaling 133 companies, and the sample is toke with purposive sampling method. The analysis technique used here is a linear regression.The results of this study, based on t-test showed that (1) significant positive effect of cash flow on the payment of dividends, (2) a significant positive effect of firm size on the relationship between cash flow to the payment of dividends, (3) significant positive effect of life cycle on the relationship between cash flow to dividend payment. The test results of coefficient of determination (R2) in this study showed the number 0.798 for the model (1), 0.816 for the model (2), and 0,812 for the model (3). This means that 79,8% of DPS is affected by CFPs, EPS, and DR for the model (1), while the rest is explained by other variables. So does with the model (2) as much as 81,6 % of DPS is affected by the CFPS and moderating SIZE & controls, and 81,2 % DPS influenced by CFPS and moderating LC & controls, while the rest is explained by other variables .
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI LEVERAGE PADA PERUSAHAAN TAMBANG YANG TERDAFTAR DI BURSA EFEK INDONESIA PADA PERIODE TAHUN 2009-2012 Rahmadian Widyarini
Diponegoro Journal of Accounting Volume 3, Nomor 3, Tahun 2014
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Abstract

This research aimed to examine the effect of liquidity, growth opportunities, collateral, dividend payments, profitability, and firm size on leverage which is proxied by Debt to Equity Ratio (DER). DER is a ratio that measures the level of use of corporate debt to total shareholders' equity. While liquidity, growth opportunities, collateral, dividend payments, provitability, and firm size are used as a independent variable.The research uses secondary data which obtained from the Indonesian Capital Market Directory (ICMD) and company annual reports contained in BEI. Determination of the sample using purposive sampling method, which generates 35 mining companies as samples in the period 2009-2012 with a total of 104 observational data. Analyzed data used a multiple linier regression, while hypothesis testing is using F test and t-test.Results showed that during the study period of 2009 to 2012 all variables simultaneously affect the dependent variable. Whereas in partial liquidity, collateral, and profitability have a significant negative effect on leverage. Variable growth opportunities and dividend payments significantly effect with the positive direction on the leverage, while the variable firm size does not have a significant effect on the leverage.

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