Articles
94 Documents
Search results for
, issue
"Volume 3, Nomor 3, Tahun 2014"
:
94 Documents
clear
<![CDATA[ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KREATIVITAS AKUNTAN ]]>
<![CDATA[Aviv, Rachman]]>;
<![CDATA[Muid, Dul]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 3, Nomor 3, Tahun 2014 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (160.992 KB)
<![CDATA[This study aims to examine the influence of internal factors for the creativity accountans. Accounting is considered as the science is far from creativity. This causes an accountant is prevented from being creative possibilities. Accountants will be closed opportunities and the chance to be creative. This study examined the influence of ethics to the creativity accountant by Bryant, et al (2011) and Nurcahyo (2012). Ethics is measured using the dimensions of idealism and relativism. In addition, this study also examines the effect of job tenure, gender and intellectual of the creativity accountant.The population of this study is the auditor who works in the firm in the city of Semarang. The sample was an auditor who works in the firm in the city of Semarang with sampling techniques through sampling covinience. Data were collected through questionnaires and analyzed using multiple regressions.The results showed that the job tenure and gender had no effect on creativity accountant. In addition, intellectual and relativism significantly positive effect on creativity accountant. Idealism significantly negative effect on creativity accountant. ]]>
<![CDATA[PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia tahun 2010-2012) ]]>
<![CDATA[Arsanto Teguh Utomo]]>;
<![CDATA[Rahardjo Rahardjo]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 3, Nomor 3, Tahun 2014 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (90.098 KB)
<![CDATA[Starting from agency theory and develop good corporate governance principles of transparency accountability, responsibility, independence and fairness, this study aimed to examine the effect of corporate governance mechanisms on financial performance.The population of this study are all companies listed on the stock exchanges of Indonesia, which reported annual reports from 2010-2012 , the total study observation was 77. This research is a quantitative study using multiple regression analysis and descriptive analysis . Multiple regression analysis was used to test the mechanisms of good corporate governance ( institutional ownership , the board , audit committee and audit quality ) on financial performance . While the descriptive analysis is used to see the tendency of each of the study variables . In this study using ROA to analyze the performance of the company(financial). . The results show that institutional ownership , board size and independent directors has no effect on the financial performance while managerial ownership and board size significantly influence financial performance . ]]>
<![CDATA[ANALISIS PERBEDAAN KINERJA KEUANGAN BANK SYARIAH MURNI DENGAN BANK SYARIAH CAMPURAN PADA TAHUN 2011 DENGAN MENGGUNAKAN METODE CAMEL : STUDI KASUS PADA BANK SYARIAH DISELURUH DUNIA ]]>
<![CDATA[Nita Valliana Aprilini Achan]]>;
<![CDATA[Anis Chariri]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 3, Nomor 3, Tahun 2014 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (328.627 KB)
<![CDATA[The development of Islamic banking is currently experiencing a rapid progress. Because Islamic banks are considered not susceptible to the mortgage crisis that hit financial markets around the world in 2008, there is a rapid development of Islamic banking. Consequently, many conventional banks are open or convert Islamic business. The rapid development of the bank is also marked by the performance and health of the bank.This research aims to determine the differences of financial performance between pure Islamic banking and a hybrid Islamic banking (Islamic branches of conventional bank) in 2011 around the world. Method of research from this thesis is using the method of hypothesis testing which conducted by non-parametric statistics testing, Two Independent Sample Test: Mann-Whitney U. The result showed that there is a significant difference regarding financial performance between pure Islamic banking and hybrid Islamic banking all around the world, especially from the ratio of KAP, BOPO and FDR. CAR, NPM and ROA ratio showed that there is no significant difference regarding financial performance of pure Islamic banking and hybrid Islamic banking.]]>
<![CDATA[DETERMINAN PENGUNGKAPAN RISIKO PADA PERUSAHAAN NONKEUANGAN DI INDONESIA ]]>
<![CDATA[Yogi Utomo]]>;
<![CDATA[Anis Chariri]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 3, Nomor 3, Tahun 2014 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (241.041 KB)
<![CDATA[The aim of this study is to examine the determinants of risk disclosure on non-financial companies in Indonesia. The population of this study is non-financial companies listed on the Indonesia Stock Exchange in 2012. Sampling is done by using purposive sampling method. Sample of this study is consisted of 335 non-financial companies in Indonesia. Hypothesis are tested by multiple regression analysis. The results showed that the ownership structure, independent directors and audit committees did not significantly affect the risk disclosures, while leverage, type of industry, and frequency of board meetings have positive significant effect in risk disclosures. The higher the leverage, the more complex type of industry, and the higher frequency of board meetings may enhance the risk disclosures on the companies.]]>
<![CDATA[ANALISIS KETEPATAN PREDIKSI KEBANGKRUTAN:STUDI BANDING MENGGUNAKAN PENDEKATAN BERBASIS AKRUAL DAN ALIRAN KAS (Studi Kasus Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2009-2012) ]]>
<![CDATA[Wijayanti, Andri]]>;
<![CDATA[Marsono, Marsono]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 3, Nomor 3, Tahun 2014 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (292.321 KB)
<![CDATA[This study aims to examine the ability of bankruptcy prediction model based on the accrual and cash flow in the financial condition of the predict the onset of distress in the future. The accrual-based bankruptcy prediction models formed of 5 financial ratio's Altman: working capital:total assets retained earnings:total assets, earnings before interest and taxes; total assets, market value of equity:book value of total debt,and sales:total assets. Model prediction bankruptcy based cash flow formed of 3 ratio financial gilbert, belonging to menon, and Schwartz : cash flow opererations:current liabilities, cash flow from operations:total assets, and cash flow from operations:total liabilities.This research using samples of manufacturing companies were listed on the Indonesia Stock Exchange in the period 2009-2012. Financial reporting data in 2009, 2010 and 2011 is used to predict the onset of conditions of financial distress in the coming year , which is the year 2010, 2011. and 2012. This research uses statistical tools to form the discriminant analysis model predictions of bankruptcy.The results showed that the accrual-based bankruptcy prediction models have the same predictive capabilities as model predictions of cash flow-based bankruptcy. It is shown with the result of two sample propotion test which show Z value < t table. Both of based bankruptcy prediction models and cash flow-based bankruptcy prediction models can classifies companies into the group of non financial distress and financial distress with the same capabilities. ]]>
<![CDATA[PENGARUH KARAKTERISTIK KOMITE AUDIT DAN AUDITOR EKSTERNAL TERHADAP PENGUNGKAPAN MODAL INTELEKTUAL ]]>
<![CDATA[Prameswari, Fanniya Dyah]]>;
<![CDATA[Sudarno, Sudarno]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 3, Nomor 3, Tahun 2014 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (373.523 KB)
<![CDATA[This study is aimed to investigate the relationship between the characteristics of the audit committee and external auditors on the disclosure of intellectual capital. Intellectual capital disclosure (ICDI) variable is measured by using the 61 checklists in 3 formats namely tables, images and numeric. The populations in this study are the companies that are listed on the Indonesia Stock Exchange (IDX) in 2012. Total research sample is 100 companies that are selected by proportionate stratified random sampling method. This research analyzes the company's annual report using the method of content analysis. Data analysis is tested by the test of classical assumptions, test of hypothesis, and multiple linear regression analysismethod.The results of this research indicate that frequency meeting of audit committee are positively significant effect on intellectual capital disclosure.While, the financial expertise of the audit committee, the external auditor’ specialization and the quality of external auditors have no significant on intellectual capital disclosure.]]>
<![CDATA[PENGARUH USIA, PENGALAMAN, DAN PENDIDIKAN DEWAN KOMISARIS TERHADAP KUALITAS LAPORAN KEUANGAN (Studi Empiris pada Perusahaan Real Estate dan Property yang Go Public Tahun 2010-2012 di Bursa Efek Indonesia) ]]>
<![CDATA[Shelly Tri Maulia]]>;
<![CDATA[Indira Januarti]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 3, Nomor 3, Tahun 2014 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (230.681 KB)
<![CDATA[This study aims to analyze and provide empirical evidence about the effectof age, tenure and education of board commissioners on financial statement quality. Several previous studies showed varying results. To obtain valid results, then doing a test on each variable based on the hypothesis constructed.The samples used were selected by purposive sampling method. A population was 42 real estate and property companies listed in Indonesia Stock Exchange. After reduced with some criteria, 20 companies identified as samples. Observation period was 2010 to 2012, so the total number of sample used was 60 samples. Multiple regressions were used to examine the hypothesis.The results indicate that age and board of Commissioners education, are significantly effect positive the financial statement quality. On the other side, board of Commissioners experience has no effect positive on the financial statement quality. ]]>
<![CDATA[ANALISIS PERBEDAAN RASIO KEUANGAN SEBAGAI TOLOK UKUR KINERJA PERUSAHAAN ASURANSI UMUM JOINT VENTURE ]]>
<![CDATA[Dewi Pramita]]>;
<![CDATA[Endang Kiswara]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 3, Nomor 3, Tahun 2014 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (377.85 KB)
<![CDATA[This research was aimed to distinguish between Joint Venture General Insurance Companies that have a good performance and those who are less performing well. This research is a replication of the research that has been done by Soekarno and Azhari (2009), with different variables, sample, and analyzed method. This difference occurs because of differences in rating source, this research used the rating of general insurance company from infobank magazine, while previous research was rated by AAUI (Indonesia General Insurance Association). The purpose of replication in this research was to determine whether differences in rating source will affect the differences in research results.Totally 14 samples of Joint Venture General Insurance Companies was used in this research. Data analysis method that has been used is Kruskal Wallis Test with SPSS 19 statistic program.The surveys’ results showed that there was a significant different between Joint Venture General Insurance Companies that have a good performance and those who are less performing well. There are also four ratios which are RBC, Technical Reverse to Investment Ratio, Investment to Technical Reverse and Debt on Claims Ratio, and Expense Ratio that stand as the most influential ratios to distinguish the performance of joint venture general insurance companies. In addition, the result suggest business people to be concerned toward those four ratios, to increase their companies’ performance. ]]>
<![CDATA[PENGARUH TINGKAT PENGUNGKAPAN SUKARELA TERHADAP NILAI PERUSAHAAN ]]>
<![CDATA[Lupita Ade Arisanti,]]>;
<![CDATA[Daljono Daljono]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 3, Nomor 3, Tahun 2014 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (243.069 KB)
<![CDATA[This study aimed to examine the effect of the level of voluntary disclosure on firm value. The dependent variable of this study is the value of the company as measured by market kapitlisasi value and market value to book value. The independent variable of this study is the level of voluntary disclosure as measured by the 96 index voluntary disclosure that are divided into 12 categories. This study uses five control variables, namely leverage, net income, growth, ROA and size. The population in this study is the entire manufacturing companies listed in Indonesia Stock Exchange in 2011. Sampling method in this study is purposive sampling. Criteria for the company is that the company's market capitalization to convey information in the annual report in the report tahunanya his company and also the company revealed the variables needed in the study sample. The total amount of the final sample in this study was 86 companies. After going through the stages of processing and data. The analysis technique used is an OLS regression (Ordinary Least Square). The analysis showed that the independent variables are the level of voluntary disclosure has a positive and significant impact on the value of his company. ]]>
<![CDATA[HUBUNGAN KARAKTERISTIK DEWAN KOMISARIS DAN KARAKTERISTIK PERUSAHAAN TERHADAP PENGUNGKAPANRISK MANAGEMENT COMMITTEE(RMC) SECARA SUKARELA (Studi Empiris pada Perusahaan Non-Finansial di BEI Tahun 2009-2011) ]]>
<![CDATA[Wiradharma, Ramanda Yura]]>;
<![CDATA[Muid, Dul]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 3, Nomor 3, Tahun 2014 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (371.177 KB)
<![CDATA[This study aims to analyze the effect of Board Commissioner characteristic and Firm characteristic to Risk management committee on non financial firms. Independent variabel used in this study is board experience, board size, leverage, firm size, and firm complexity. independency board commissioner, board size, management ownership, ownership concentration and leverage. This study also used firm size as control variables.Samples of this study were non financial firms listed on Indonesia Stock Exchange for the observation period of 2009 until 2011. Samples were collected by purposive sampling method and resulted 345 samples. This study used logistic regression for analyzing data.The result revealed that board size has positive and not significant to estabilishment of RMC and influential positive andsignificant to estabilishment of SRMC. Board experience has positive and not significant to estabilishment of RMC and influential positive andsignificant to estabilishment of SRMC. Leverage has negative and significant to estabilishment of RMC and influential negative andsignificant to estabilishment of SRMC. Firm Size has positive and not significant to estabilishment of RMC and influential positive andsignificant to estabilishment of SRMC. Firm Complexity has positive and not significant to estabilishment of RMC and influential negative and not significant to estabilishment of SRMC.]]>
