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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 TEKANAN ANGGARAN WAKTU, TIPE KEPRIBADIAN AUDITOR, INDEPENDENSI KOMPETENSI AUDITOR TERHADAP KUALITAS AUDIT Ausella Jean Fonda; Rahardja Rahardja
Diponegoro Journal of Accounting Volume 3, Nomor 3, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

In the era of globalization today, the demands of society towards a quality auditor has increased over time. Auditors must consider time budget in various decision making. In addition, experience, auditor personality type, independence and competence can also improve competencies in decision making. The aim of this research is to test the influence of time budget pressure, auditor personality type, independence and competence the auditors against the quality of an audit. The population of this research are all an auditor who work in the office of the public accountant in the city of Semarang.Sampling method used is convenience sampling. The Data used in this research is the primary data, that is done using the method ofsurvey with questionnaire. Processing method used is regression analysis. The results showed that the auditor personality type, independence and competence of Auditors significant and positive impact on the quality of audits.
ANALISIS PENGARUH LOVE OF MONEY TERHADAP PERSEPSI ETIS MAHASISWA AKUNTANSI Pradanti, Noviani Rindar; Prastiwi, Andri
Diponegoro Journal of Accounting Volume 3, Nomor 3, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

This research is the development of previous study conducted by Elias (2010) by adding two dependent variable which art social economic status and ethnic background. This study aims to analize correlation between gender, education level, social economic status, and ethnic background to the accounting students ethical perception thought love of money as intervening variable.The sample in this study were taken by using the data collection method called convinience sampling. The sample of this research are undergraduated accounting students, PPA and master of accounting students of University of Diponegoro. The number of sample that used were 60 respondens. The data obtained were analyzed by using PLS analysis technique (Partial Least Square) through PLS software.The result showed of the research shows that gender influences accounting students ethical perception but not has to effect with love of money. While education level, social economic status, ethnic background variable has no effect towards love of money. Love of money as intervening variable influences accounting students ethical perception.
PENGARUH CORPORATE GOVERNANCE TERHADAP PRAKTIK MANAJEMEN LABA (Studi pada Perusahaan Manufaktur yang Terdaftar di BEI pada Tahun 2010-2012) Annastacya Maria Bonita; Rahardja Rahardja
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 was to examine the effect of corporate governance on the earnings management.  Indicators used to measure corporate governance mechanisms in this study is the managerial ownership,institusional ownership, audit quality, and meeting frequency of audit comittee. While, earning management as the dependent variable was measured using a cash flow statement approach. This study uses secondary data with entire population of manufacturing companies listed in the Indonesia Stock Exchange (BEI) in 2010-2012.  The method used to determine the sample using purposive sampling.  The analytical method used is multiple linear regression, regression testing prior to first tested the classical assumptions.The results of hypothesis testing showed that the managerial ownership did not significantly affect earnings management  .Other result, institusional ownership and audit quality showed  negatively affects the earning management. While, the frequency of meetings of audit comittee showwed positively effect on earnings management. 
ANALISIS PENGARUH MANAJEMEN LABA SEBELUM IPO TERHADAP KINERJA PERUSAHAAN Gusrida Juwita Limbong; Daljono Daljono
Diponegoro Journal of Accounting Volume 3, Nomor 3, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

The corporate perform IPO to get any additional  fund for corporate development. In order to attract the investors, manager can report higher profit that said  as earning management. The purpose of this study is to investigate earnings management during periods before the Initial Public Offering date. This study also examine the  effect of earning management to post-issue underperformance in  earning and market. Sample of the study consists 36 IPO companies in the agricultural sector, mining, and manufacturing during 2001 – 2009. Earning management is measure with discretionary accrual from modified Jones model. The data is collected from Prospektus and yearly financial report of the company. One sample t test is used to examine whether significant positive discretionary accrual among the companies before the IPO date and regression analysis is used to examine the effect of earning management to the post-issue underperformance in  earning and stock return. The results of the study indicate the earning management before the IPO date, but do not show the same pattern in the two years before IPO date. Earning management before the IPO date has negatively effect to underperformance in earning for the first and second year after IPO, but earning management do not significantly effect to the third year underperformance in earning after IPO. Earning management before the IPO date has negatively effect to stock return during three years.
PENGARUH PERUBAHAN KINERJA PERUSAHAAN TERHADAP PERUBAHAN STRUKTUR DEWAN KOMISARIS Pratiwi, Tika Ratna; Laksito, Herry
Diponegoro Journal of Accounting Volume 3, Nomor 3, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aimed to analyze the influence of changes in firm performance on changes in board structure. The data which are used in this study were obtained from the Indonesia Stock Exchange from 2007 to 2012. Samples were selected by purposive sampling method and finally obtained  91 manufacturing companies that fulfill the criterias.The data were analyzed using logistic regression analysis model. The result shows that changes in ROA have significantly positive impact on the changes in the number of commissioners, while changes in ROE have significantly negative impact on the changes in the number of commissioners. 
PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP BIAYA EKUITAS DAN BIAYA UTANG (Studi pada Perusahaan Manufaktur yang Terdaftar di BEI pada Tahun 2010-2012) Dwi Ricky Nugroho; Wahyu Meiranto
Diponegoro Journal of Accounting Volume 3, Nomor 3, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

This research aims to determine the impact of good corporate governance to cost of equity and cost of debt. The proxy of good corporate governance is family ownership, managerial ownership, institutional ownership, frequency of audit committees meeting, audit quality, and independent commissioner. While the dependent variable used in this research is cost of equity was assessed by using the measurement model Ohlson and cost of debt which is rated by using the measurement of cost of debt (COD). In addition, this research also added three control variables are leverage, firm performance, and firm size. This study used secondary data with entire population of manufacturing companies listed in the Indonesia Stock Exchange (BEI) in 2010-2012. The method used to determine the sample using purposive sampling. The analytical method used is multiple linear regression, regression testing prior to first tested the classical assumptions.The result of this research showed that institutional ownership and frequency of audit committees meeting positive significant with cost of equity. Other result noted that audit quality is negatively significant with cost of equity. While family ownership, managerial ownership, and independent commissioner did not significantly affect with cost of equity. And the result of this research also showed that audit quality is negatively significant with cost of debt. Other result noted that independent commissioner positive significant with cost of debt. While family ownership, managerial ownership, institutional ownership, and frequency of audit committees meeting did not significantly affect with cost of debt. Overall it can be concluded from these results that the good corporate governance affect cost of equity and cost of debt.  
PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN, PERTUMBUHAN, DAN NILAI PASAR PERUSAHAAN (Studi Empiris pada Perusahaann Konstruksi, Property & Real Estate yang Terdaftar di Bursa Efek Indonesia Tahun 2009-2012) Maria Carolin Oktavia; 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 examine the influence of Intellectual capital to the financial performance of the company. This study is done because of the awareness that IC is an importance component that can create value added and competitive advantage for the companies. The population in this study consists of construction, property & real estate firms in Indonesia Stock Exchange in year 2009-2012. Sampling method is used purposive sampling. With one of the criteria that the company did not have a negative net income and not delisting during observation, so the samples consists of 88 companies. This study uses a method developed by Pulic (1998) - Value Added Intellectual Coefficient (VAIC). This study examine the influence VAIC and its components (capital employed (CEE), human capital (HCE) and structural capital (SCE)) towards the company's financial performance (Return on Assets, Return on Equity, Revenue Growth, Employee Productivity, and Earning per share). Partial Least Square (PLS) that used to test the influence of VAIC financial performance of the company.The results of this study indicate that there is a positive and significant relationship between VAIC to financial and VAIC to market value performance. Relationship between VAIC and growth is not significant. Last year VAIC does not affect to financial, growth, and market value performance in current year. 
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENETAPAN AUDIT FEES (Studi Empirik Pada Perusahaan Manufaktur di BEI) Raymond Immanuel; Etna Nur Afri Yuyetta
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 factors that may affect the determination of the external audit fees on companies listed in Indonesia Stock Exchange (IDX) in the year 2011-2013. Factors that affect the determination of the external audit fees are the type of ownership of the company is divided into private and state-owned, firm size measured by total assets of the company, the existence of a subsidiary, KAP size divided into non-big four big four, and earnings management measured by discretionary accruals Modified Jones (2010).By using purposive sampling method samples obtained financial reports at least 138 companies. To analyze the effect of the type of ownership of the company, size of company, the existence of a subsidiary, the firm size, and earnings management, used multiple linear regression analysis. The results showed that the size of the company, a subsidiary, and the size of the firm have a significant effect in the determination of audit fees. While the variable of type of ownership and earnings management company does not have a significant effect on audit fees.
PENGARUH TENURE, UKURAN KAP DAN SPESIALISASI AUDITOR TERHADAP KUALITAS AUDIT Clinton Marshal Panjaitan; Anis Chariri
Diponegoro Journal of Accounting Volume 3, Nomor 3, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aimed to empirically examine the effect of audit tenure, the size of the public accounting firms, and auditor specialization on audit quality. The population of the data is the entire manufacturing companies listed on the Indonesia Stock Exchange in the period 2010 to 2012.            This study used purposive sampling method to select sample from the population. Based on this method, sample of 193 manufacturing firms were obtained from the period 2010-2012. The multiple linear regression was used to analyse data. Proxy measurements for audit quality is using discretionary accrual Kazsnik model (1999).             The results showed that audit tenure negatively affecting on audit quality and auditor specialization positively affecting on audit quality, while the size of public accounting firms has no effect on audit quality.
KUALITAS DARI PROSEDUR PENGENDALIAN INTERNAL: LIMA BENTUK PENGENDALIAN COSO DAN PENGARUH MODERATING 1 PADA KEADILAN ORGANISASIONAL DAN KECURANGAN KARYAWAN PADA PERUSAHAAN DI KOTA SEMARANG Irma Setyani; Aditya Septiani
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 empirical invidence of impact factors on the quality ofinternal control procedure in Semarang the finance company, in this case, a Bank Perkreditan Rakyat or BPR and BUMN especially in tellecommunication sectors. The factors were, perceptions of organizational justice, control environment, risk management, information and communication, monitoring and employee fraud.This study used primary data, which was, using distributed questionnaires at company sample. The collecting data method using purposive sampling in total sample 7 (seven) company samples and the number of respondent in minimum 80 respondents. In this study there were two theoretical framework. The first theoretical framework tested with logistic regression analysis, while the second theoretical framework tested with multiple linear regression analysis.Based on the result of, the first model framework shows that quality of internal controling procedures and perception of justice organizational has a significant effect on employee fraud. The second theoretical framework shows the result of control environment, risk management and controling activity has a positively impact on the quality of internal control procedures so that hypothesis accepted, while the information and communication, and monitoring has a negatively impact on the quality of internal control procedures so that hypothesis rejected.

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