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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
FAKTOR-FAKTOR YANG MEMPENGARUHI AUDITOR SWITCHING SECARA VOLUNTARY R. Meike Erika Dwiyanti; Arifin Sabeni
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 factors that affect the auditor switching voluntarily. Variables that considered to affect are management changing, qualified opinion, company size, audit quality, financial distress and audit fees.The populations in this study are all companies listed in Indonesia Stock Exchange, period 2008-2012. The methods used to determine sample is purposive sampling. The criteria are companies which switching auditor not due to regulation No. 17/PMK.01/2008 and firm serving the complete financial statements and accessible. Based on those criteria, 230 companies acquired during five years of observation.The analysis showed that change in management, qualified opinion, company size, audit quality and financial distress significantly influence auditor switching, while audit fee not.
PENGARUH UKURAN DEWAN KOMISARIS, DIREKSI, KOMISARIS INDEPENDEN, STRUKTUR KEPEMILIKAN, DAN INDEKS CORPORATE GOVERNANCE TERHADAP ASIMETRI INFORMASI Arko Soni Raharjo; 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 effect of size  board of commisioner, board of director, independent commisioner, ownership structure, and corporate governance index to asymmetric information listed in Indonesia Stock Exchange 2008-2012. In this study, there are six independent variables; size of board  commissioner, proportion of independent commissioner, size of board director, institutional ownership, managerial ownership, Corporate Governance Perception Index, and one dependent variable is asymmetric information.The sampling mehod used in this research is purposive sampling method. Type of regression model used in this study is multple regressions. The total final sample used were 77 companies.The results of Statitical test show that (Test F) all independent variables affect asymmetric information collectively. The influential of independent variable Corporate Governance Perception Index and proportion of independent commissioner on the T test is negative significantly. While institutional ownership, board of commissioner and director size does not affect asymmetric information and managerial ownership is pointing to the positive direction.
ANALISIS PENGARUH KARAKTERISTIK KOMITE AUDIT DAN PROFITABILITAS TERHADAP TIMELINESS LAPORAN KEUANGAN (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI) Purbasari, Mirani; Rahardja, Rahardja
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 effect of audit committee characteristics and profitability (ROA) of the occurence of timeliness. Characteristic of audit committee can be seen from size of audit committee, the composition of non-executive directors in audit committee, frequency of audit committee meeting and financial literacy of audit committee.The population in this study is all manufacture firms listed in Indonesia Stock Exchange periode 2010-2012. Sample of this research is 63 manufacture firms listed in Indonesia Stock Exchange periode 2010–2012 that selected by using purposive sampling method. Data analysis using logistic regression at levels significance 5%.The result showed that the number of financial literacy on the audit committee and profitability (ROA) significantly affect timeliness of financial reporting of the firm, while variable the size of audit committee, the composition of non-executive directors in audit committee, and frequency of audit committee meeting not have an affect to timeliness of financial reporting of the firm listed in Indonesia Stock Exchange.
PENGARUH AUDIT TENURE, SPESIALISASI KANTOR AKUNTAN PUBLIK DAN UKURAN PERUSAHAAN TERHADAP TERHADAP KUALITAS AUDIT Nugrahanti, Yavina; 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 analyze and provide empirical evidence of the influence of audit tenure, specialization of audit firm, firm size to audit quality. Audit quality is measured by earnings surprise benchmark. This  approach was  adopted by Rossieta  and  Wibowo  from  one  of  Carey  and  Simnett  audit  quality  analysis models. Hypothesis (1) Audit tenure positively affect to the audit quality, (2) Specialization of audit firm positively affect to the audit quality, (3) Firm Size positively affect to the audit quality.The research used 273 manufacturing companies listed on Bursa Efek Indonesia (BEI) from 2010 – 2012.Determination of the sample using purposive sampling method. Data from this study were obtained from financial statements of manufacturing firms drawn from the Indonesia Stock Exchange and Indonesian Capital Market Directory. To analyze the effect of independent variable on the dependent variable, data were analyzed by logistic regression analysis.The result shows that audit tenure and industry specialization of audit firm have positive and significant effect to the audit quality, and firm size doesn’t has significant effect to the audit quality.
ANALISIS PERBANDINGAN KINERJA KEUANGAN PERBANKAN SYARIAH MENGGUNAKAN PENDEKATAN LABA RUGI (INCOME STATEMENT) DAN NILAI TAMBAH (VALUE ADDED STATEMENT) M. Amrullah Reza P.T; 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 whether there are significant differences of Islamic banking financial statements using  the income statement approach and value added approach is measured using financial ratios . Financial ratios used in this study is ROA , ROE , LBAP and NPM .Objects used in this study is the financial statements have been audited by an independent auditor in the period 2010 - 2012 of Bank Mega Syariah , Bank Muamalat Indonesia , Bank Syariah Mandiri , BCA Syariah , BRI Syariah , Bank Panin Syariah and the Syariah Bukopin using two approaches is income statement approach and value added approach . The analytical tool used in this study is paired samples test with SPSS 17.00 for Windows.The results of this study indicate that the ratio of ROA , ROE , LBAP and NPM has a significant difference between the income statement approach and value added approach . While the overall performance showed that  profabilitas contained significant levels of each difference between the income statement approach and value added approach .
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT DELAY (Studi Empiris pada Perusahaan-Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Tahun 2010-2012) Esynasali Violetta Sebayang; Herry Laksito
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 examine the impact of company size, profitability, auditors quality, auditors opinion, and auditors gender influence simultaneously toward audit delay in banking company that listedon the Indonesia Stock Exchange from 2010 to 2012.            Sampling method that used is purposive sampling and the result are 27 firms as sample per year. This research is done for 2010-2012 period. Data that used in this research is financial statements from each company, publized through website www.idx.co.id. The data which have already collected are processed with classic assumption test before hypothesis test. Software SPSS version 16.0 is used to test in this research.            The results of this study show that of company size and auditors gender is significant effecttoward audit delay, Whereas, profitability, auditors quality, and auditors opinion do not influence time of audit delay.
ANALISIS PENGALAMAN PRA KOMITE AUDIT TERHADAP PENDETEKSIAN KECURANGAN PELAPORAN KEUANGAN Sekar Niken Kartika; Sudarno Sudarno
Diponegoro Journal of Accounting Volume 3, Nomor 3, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

This research attempt to  assure  that the experience of pre committee audit can be more easily detect  fraudulent  financial reporting.. This  study  used  secondary  data  taken  from  annual report BAPEPAM for year 2008, 2009, 2010, 2011, 2012 and the companies list that investigated from pasal 69 and regulation number VIII.G.7 from annual report  BAPEPAM in the same year.This study used amount of data to be analyzed as many as 50 companies consisting of 25 companies that conduct fraud and 25 non-fraud companies. Using purposive sampling method, data analysis includes descriptive statistic, multikolinieritas and logistic regression.  Analyzing data using IBM SPSS16 software.Based on the survey results revealed that pre committee audit experience affect financial reporting fraud detection with a significance of 0.094. 
FAKTOR-FAKTOR EFEKTIVITAS SISTEM E-AUDIT (STUDI EMPIRIK PADA E-AUDIT PERJALANAN DINAS BPK RI PERWAKILAN PROVINSI JAWA TENGAH) Dewi Nindyastuti; 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 examine the factors the effectiveness of e-audit system in the BPK RI Representative of Central Java province. The variables associated with the effectiveness of e-audit system, such as the competence of the examiner, the audit findings, perceived ease, perceived usefulness, quality systems, and quality information. This study was conducted with non-probability method through a case study with a population of respondents is representative examiner BPK which has implemented the e-audit as many as 17 people. Tests were conducted in the study using SPSS 19 with the type of non -parametric tests such as the Shapiro Wilk normality test, and hypothesis testing with Pearson Product Moment correlation test.The results showed that there is a positive and significant relationship between the variables of audit findings, perceived ease of use, perceived usefulness, system quality, information quality and effectiveness of e-audit system.
PENGARUH STRUKTUR KEPEMILIKAN TERHADAP KINERJA LINGKUNGAN (Studi pada Perusahaan yang memperoleh PROPER) Lena Supriati Sihombing; 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 examine the effect of ownership structure on the performance of the environment. Ownership structure used in this study is managerial ownership, institutional ownership, foreign ownership and public ownership. Environmental performance assessed using PROPER issued by the Ministry of Environment. The analytical method used is the ordinal regression using SPSS. The method of selecting samples using purposive sampling in companies that are listed in Indonesia Stock Exchange and PROPER in 2010-2012. The structure of managerial ownership, institutional ownership and public ownership is measured from the percentage shareholding companies while foreign ownership is measured by a dummy variable. The results showed that foreign ownership variables significantly influence environmental performance. Variable managerial ownership, institutional ownership and public ownership does not have a significant influence on the performance of the environment.
ANALISIS PENGARUH CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN Ramadhan Sukma Perdana; Rahardja Rahardja
Diponegoro Journal of Accounting Volume 3, Nomor 3, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

Financial crisis in many countries as a result of weak good corporate governance practices, have focused  attention  on  the  importance  of  good  corporate  governance. Application of corporate  governance  by  companies  with  the  objective  of creating management good  management  and  accountability  for  the  company's credibility that is expected to enhance firm value. This study aimed to analyze the effect of  the application of mechanism corporate governance on firm value. The population of this study is banking companies listed in Indonesian Stock Exchange (IDX) in 2010-2012. The total study observations was 78. Results of this study showed that institutional ownership no significant effect to firm value. Second, audit committee no significant effect to firm value. Third, external auditor no significant effect to firm value. Meanwhile, there are significant effect on managerial ownership and the proportion of independent board to firm value.

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