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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 KARAKTERISTIK PERUSAHAAN TERHADAP ENVIROMENTAL DISCLOSURE Bunga Widia Paramitha; Abdul Rohman
Diponegoro Journal of Accounting Volume 3, Nomor 3, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

This study analyze the enviromental disclosure in Indonesia with an annual report reviewing every company that has been listed on BEI . This study examines the influence of the characteristics of the firm as measured by the variable firm size , profitability , leverage and firm size . As for enviromental variables were measured using a weighted disclosure index scores Environmental Reporting ( IER ) . In this study use the control variable composition of the board of commissioners . The sample population by using purposive sampling method with multiple criteria . So there are 101 manufacturing companies that made the object of research . The results showed that there are two variables that are significant to the disclosure enviromental firm size and leverage , while profitability and firm age variables did not significantly influence the enviromental disclosure .
PENGARUH DIVERSIFIKASI OPERASIONAL TERHADAP STRUKTUR MODAL DENGAN KEPEMILIKAN PEMERINTAH SEBAGAI VARIABEL MODERASI (Studi pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Tahun 2010-2012) Rahayu, Indu Prasetya Ning; Rohman, Abdul
Diponegoro Journal of Accounting Volume 3, Nomor 3, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

The purposes of this research are (1) to examine the influences of operational diversification on capital structure of a firm, (2) to examine the influences of goverment ownership based on the relation between operational diversification and capital structure. Diversification level is measurd by Jacquemin – Berry entrophy index, while capital structure is measure by book leverage, market leverage and long – term market leverage. Goverment ownership as moderate variabel is measured with dummy variabel. As control variabel, this reasearch used return on Assets, non - current aset ratio, non-debt tax shield, Tobin’s Q, biggest stock ratio, board ratio, size and age of firm.Population of this reasearch consists of all listed non – financial firms in Indonesia Stock Exchange in year 2010 – 2012. The sampling method used in this research in purposive sampling. After doing sampling and processing datas, 147 firms randomly selected. This research use panel data regression to examine the hypothesis.The empirical evidence show that related diversification significant positive influence on capital structure and unrelated diversification significant negative on capital structure. The result of moderate variabel show that debilitation of goverment ownership negative relation between related diversification and capital structure. Meanwhile, debilitation of goverment ownership positive relation between unrelated diversification and capital structure.
PENGARUH UKURAN DEWAN DIREKSI DAN DEWAN KOMISARIS SERTA UKURAN PERUSAHAAN TERHADAP KINERJA KEUANGAN PERUSAHAAN (Studi Empiris pada Perusahaan Manufaktur Sektor Consumer Good yang Terdaftar di BEI Tahun 2010-2012) Panky Pradana Sukandar; 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 research is to analyze how much influence the board of directors, board of commissioners, as well as the size of the company to the company's financial performance in the consumer goods sector manufacturing companies listed in Indonesia Stock Exchange. The factors examined in this study is the performance of the company as the dependent variable while the size of the board of directors, board size, and the size of the company as an independent variable.The sample consists of 98 companies listed in Indonesia Stock Exchange (IDX) and submit financial reports to Bapepam consistently in the period 2010-2012. The data used in this study are secondary data and selection of samples using purposive sampling method. The analytical tool used is multiple regression analysis to examine the effect of the size of the board of directors, board of commissioners, and the size of the company or the company's financial performance.As the results of the research indicate that the board of commissioners and the size of the company does not have a significant effect on CFROA or financial performance. While the board of directors has a significant influence on CFROA or financial performance.
PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP MANAJEMEN LABA (Studi Kasus Pada Perusahaan Non Keuangan dan Jasa yang Terdaftar di BEI tahun 2010-2012) Arvina Arief; Moh. Didik Ardiyanto
Diponegoro Journal of Accounting Volume 3, Nomor 3, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

The aim of this study is to examine the influence of corporate social responsibility disclosure on earning management practice. Independent variable used in this study is corporate social responsibility disclosure that measured using CSR Index (CSRI) based on GRI. Dependent variable used in this study is  earning management that measured using proxy of discretoinary accruals. Leverage, growth, and return on asset also used as control variables. The population in this study consists of all listed firm in Indonesia Stock Exchange in year 2010, 2011, and 2012. Sampling method used is purposive sampling. Analysis test using a model of ordinary least square regression analysis. The result of this study show that corporate social responsibility disclosure not sifnificant influenced and have positively on earning management. This result can be proved in the t-test by 5% significantly level.
ANALISIS PENGARUH UKURAN PERUSAHAAN, STRUKTUR KEPEMILIKAN, FAKTOR KOMITE AUDIT, RASIO PROFITABILITAS, DAN RASIO AKTIVITAS TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN Vidya Nurpratiwi; Shiddiq Nur Rahardjo
Diponegoro Journal of Accounting Volume 3, Nomor 3, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

Going concern audit opinion is auditor’s modified opinion about the viability of a business. This study aims to provide empirical evidence on factors that affect the acceptance of going concern audit opinion. The variables used in this study are firm size, managerial ownership, institutional ownership, the activity of the audit committee, audit committee expertise, profitability ratio, and activity ratio.The population of this study is manufacturing companies listed in Indonesia Stock Exchange in 2010-2012. Purposive  judgement sampling technique was used to obtain the sample. The total sample of this study were 123 manufacturing companies. Data used in this study were audited financial statements and annual reports that were derived from the official website of the Indonesia Stock Exchange. Logistic regression was used to analyze the data.The results of this study showed that only firm size and institutional ownership have significant effect on the acceptance of going concern audit opinion, while managerial ownership, the activity of the audit committee, audit committee expertise, profitability ratio, and activity ratio do not have significant effect on the acceptance of going concern audit opinion.
PERSEPSI AKADEMISI DAN PRAKTISI AKUNTANSI TERHADAP AKUNTANSI FORENSIK SEBAGAI PROFESI INDONESIA Adhysti Kartika Zamira; Darsono Darsono
Diponegoro Journal of Accounting Volume 3, Nomor 3, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

This research aims to analyze the difference between academic and practitioner perceptions regarding forensic accounting as a profession in Indonesia on the issues of theory and intellectual technique, relevance, training period, motivation, autonomy, commitment, sense of community and the code of ethics. The object research was academics and practitioners in Semarang City.This research used purposive sampling technique in data collection. Data was obtained by distributing 100 questionnaires in state university and government institution such as BPK and BPKP in Semarang. 66 respondents (66%) that consist of 31 academics and 35 practitioners give their responses. Data was analyzed by Independent Sample T Test by SPSS version 22 software package.The result of this research shows that there is no significant difference in the perception between academics with practitioner in theory and intellectual technique, relevance, training period, motivation, autonomy, and the code of ethics. The result of this research shows that there is a significant difference in the perception between academics with practitioner in commitment and sense of community. Moreover, the overall respondents give a positive perception to the eighth research variables which means that according to the respondents, forensic accounting met the eighth criteria that distinguish the occupation and profession according to Pavalko’s  criteria.
PENGARUH PENGUNGKAPAN INTELLECTUAL CAPITAL TERHADAP MARKET CAPITALIZATION PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2008 DAN 2012 Emalia Rachmi; Didik Ardiyanto
Diponegoro Journal of Accounting Volume 3, Nomor 3, Tahun 2014
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Abstract

The aim of this study is to examine the influence of intellectual capital disclosure consist of human capital, structural capital, and relational capital on market capitalization. Book value, firm size, net profit, and leverage report used as control variable. The differences between this study with the other study are intellectual capital items, objects of study, and years of study. The item of the study has 61 items based on Li et al., company object is manufacture because there is so many kind of manufacturing industries which need higher level intellectual capital to improve the advantage in competition. The use of year 2008 and 2012 because PSAK number 19 was revisied at the end of 2009 so there was an one year a interval time to know the effect before the revision and it can be effective at January 1th, 2011. So, there was one year interval time to know the effect after revisied. This reason based on previous paper but different year with the standard released.           The population in this study consists of all listed manufacturing firm in Indonesia Stock Exchange in year 2008 and 2012. Sample was selected using purposive sampling method. A criterion for manufacturing firm which include of basic industry and chemicals, other industries, and consumer goods it’s easy to take annual report in website www.idx.co.id and have positive equity in year 2008 and 2012. Total data of this study is 96 data for two years. Multiple regression analysis used to be analysis technique.            The empirical result of this study show that intellectual capital disclosure (human capital, structural capital, and relational capital) have positively significant influenced on market capitalization in both years 2008 and 2012. Hopely, this result can encourage the firms to disclose intellectual capital it usefull to improve value of company with doing something positive like training for employee and research and development. Thus, it can make the investors know the value process creation so it can decrease asimetric information and increase market capitalization. 
PENGARUH CORPORATE GOVERNANCE TERHADAP KINERJA EKONOMI PERUSAHAAN DENGAN KINERJA LINGKUNGAN SEBAGAI VARIABEL INTERVENING Studi Empiris pada Perusahaan yang Memperoleh Penilaian PROPER Maulida Athiatul Ulya; Andri Prastiwi
Diponegoro Journal of Accounting Volume 3, Nomor 3, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

This research aims to examine the influence of corporate governance on the economic performance of companies and environmental performance as an intervening variable. Corporate governance are the proportion of independent Commissioners, institutional ownership, managerial and ownership. The economic performance of the company measured by ROA (Return on Assets) and environmental performance appraisal using PROPER published by the Ministry of Environment of the Republic of Indonesia. The sampling method was purposive sampling of 59 public listed companies awarded PROPER in 2010-2012. The data used path analysis by SPSS. The result indicated that the proportions of independent commissioner have a positive impact on environmental performance while the institutional ownership and managerial ownership have no affect on environmental performance. Supporting the previous study, environmental performance has a positive impact on economic performance. Environment performance capable of being variable intervening in connection between the proportion of independent commissioner, against ROA. But, environmental performance not capable of being variable intervening in connection between institutional ownership and managerial ownership, against ROA.
PENGARUH WORKING CAPITAL TURNOVER, LONG TERM DEBT-TO-EQUITY RATIO, DAN RETURN ON EQUITY TERHADAP RETURN SAHAM (Studi Empiris pada Perusahaan-Perusahaan LQ45 Nonkeuangan Tahun 2010 - 2012) Riswandha Adi Wibowo; Rahardja Rahardja
Diponegoro Journal of Accounting Volume 3, Nomor 3, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

This research was performed to examine the effect of working capital turnover, long term debt-to-equity ratio and return on equity on the stock return by nonfinancial companies listed in LQ45 index during 2010 – 2012. Independent variables in this study are working capital turnover, long term debt-to-equity ratio, and return on equity. Working capital turnover was measured by dividing companies’ net income with working capital. Long term debt-to equity ratio was measured by dividing companies’ long term liabilities with stockholders’ equity. Return on equity was measured by dividing companies’ profit after tax with stockholders’ equity. While the dependent variable in this study is stock return.The results of multple regression analysis showed that the usage of working capital turnover, long term debt-to-equity ratio and return on equity altogether had no significant impact on stock return. The partial t tests were resulted in negative nonsignificant effect of working capital turnover on stock effect, positive nonsignificant effect of return on equity on stock return, and nonsignificant negative effect of long term debt-to-equity ratio on stock return. 
ANALISIS FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN LAPORAN PERUSAHAAN BERBASIS WEBSITE Deko Anggoro Akbar; Daljono Daljono
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 is to analyze the effect of firm size, profitability, leverage, auditor size, public ownership, ICT industry and new shares offering on the level of disclosure web-based reporting in Indonesian company’s. The samples used in this study were 77 non-financial companies listed on the Indonesia Stock Exchange in 2013. With proportional stratified random sampling method, the sample firms are grouped according to the type of industry. Data used in this study is a secondary data, the annual reports of listed companies in Indonesia Stock Exchange in 2013 and observations on the company's website. The analytical method used is multiple linear regression. The conclusion that can be drawn from this study is the variable firm size, profitability and ICT industry significant and positive impact on the level of disclosure based on the company's website in Indonesia, while the other variables are not shown to have a significant effect.

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