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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 45 Documents
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Search results for , issue "Volume 3, Nomor 4, Tahun 2014" : 45 Documents clear
PENGARUH PENGUNGKAPAN INTELLECTUAL CAPITAL TERHADAP COST OF EQUITY CAPITAL Studi Empiris pada Perusahaan yang Terdaftar di Indeks LQ45 Bursa Efek Indonesia Tahun 2012 Wulandari Wulandari; Andri Prastiwi
Diponegoro Journal of Accounting Volume 3, Nomor 4, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this study is to analyze empirically the impact of Intellectual Capital (and its three aspects : Human Capital, Structural Capital & Relational Capital) disclosure and Cost of Equity Capital (COEC). This study used Intellectual Capital disclosure as independent variable and Cost of Equity Capital as dependent variable. This study also used firms size, beta, leverage, market value to book value ratio, and industry type as control variables.             The sample used in this study was the secondary data from Bursa Efek Indonesia (BEI/Indonesia Exchange Stock), i.e. the annual report of companies that listed in Indeks LQ45 BEI in 2012. The sample was taken using the method of purposive sampling, and those meeting the selection criteria were also taken. The sample used was contain of 44 firms.            The statistics method used was multiplied analysis linear regression, with hypotheses testing of statistic t and F tests. The result show: (1) agregatly, Intellectual Capital disclosure has a negative significant impact on Cost of Equity Capital (COEC).  (2) Human Capital disclosure has a negative significant impact on Cost of Equity Capital (COEC). (3) Structural Capital disclosure has a negative significant impact on Cost of Equity Capital (COEC). (4) Relational Capital disclosure has no significant impact on Cost of Equity Capital (COEC).
FAKTOR-FAKTOR YANG MEMPENGARUHI KEBIJAKAN DIVIDEN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI PERIODE TAHUN 2011-2013 Wicaksono, Santiko
Diponegoro Journal of Accounting Volume 3, Nomor 4, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to determine the effect of profitability, liquidity, leverage, growth and firm size on dividend policy. The population in this study are all companies listed in Indonesia Stock Exchange (IDX). The sampling technique used was purposive sampling or sampling based on criteria - criteria, namely: (1) companies that earn profits in a row from 2011-2013. (2) The financial statements of companies using local currency. (3) a company that always pay dividends in a row in 2011-2013. The analytical tool used is multiple linear regression analysis. Based on the results of tests performed can be seen that: (1) Profitability positive effect on dividend policy, meaning that the higher the profitability, the higher the dividend. (2) Liquidity no effect on dividend policy. (3) Leverage has no effect on dividend policy. (4) Growth negatively affect the Company's dividend policy, meaning that the higher the growth of the company, it will reduce the dividend policy (5) Firm size has no effect on dividend policy.
ANALISIS FAKTOR YANG MEMPENGARUHI LUAS PENGUNGKAPAN SOSIAL DAN LINGKUNGAN MELALUI WEBSITE PERUSAHAAN Nuzul Noor Ramadhan; Andri Prastiwi
Diponegoro Journal of Accounting Volume 3, Nomor 4, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this research is to analyze factors namely corporate type, profitability, foreign ownership, firm size, and corporate age that influence the extent of corporate social and environmental disclosure through corporate website. This research was made to continue previous research which focused only on the extent of corporate social dan environmental disclosure.            The statistic method that used to test the hypothesis in this research is multiple regression analysis. The population in this research is whole firm that listed on Indonesian Stock Exchange in 2011 until 2012. Sampling method used was random sampling. The final amount of sample are 60 firm.            Result of multiple regression analysis shows that corporate type, firm size, and corporate age have significant positive effect on the extent of corporate social and environmental disclosure through corporate website. Meanwhile, the other two variable that is profitability and foreign ownership have no significant effect on the extent of corporate social and environmental disclosure through corporate website.
ANALISIS EFISIENSI PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA SEBELUM DAN SESUDAH BERLAKUNYA UNDANG-UNDANG PPH TAHUN 2008 Winarti Winarti; Herry Laksito
Diponegoro Journal of Accounting Volume 3, Nomor 4, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

The  primary  objective  of  this  study  was  to  test  the  efficiency of  listed  manufacture company before and after the change of Income Tax Act 2008. The variables used to measure efficiency is Data Envelopment Analysis (DEA) is a multi-factor productivity analysis model for measuring  the  efficiency  of  a  group  of  homogenuous  Decision  Making  Unit  (DMU). Data Envelopment Analysis (DEA) is an important tool that can be used to evaluate and improve the performance of the manufacture or service businesses.  In addition, researchers aimed to examine the response to changes in manufacturing companies Act No.. 36 Year 2008 on Income Tax due to a reduction in income tax rates between 2009 and the Agency for the year 2010 is the year 2009 and by 28% in 2010 down to 25% of the earnings management behavior. The sample of this study is manufacturing companies listed in Indonesia Stock Exchange, which has published its financial statements from the years 2007-2011. The method of analysis in this study using different test analysis to determine the effect of independent variables (Discretionary accruals, return on assets, efficiency) of the dependent variable (the efficiency of manufacturing companies).The results of hypothesis testing with the Wilcoxon test showed no sign rating differences in efficiency before and after the change in the Income Tax Act. Manufacture company before and after the change in the Income Tax Act of 2008 did not prove to the management of discretionary accruals to earnings management.
PENGARUH PENGETAHUAN DAN EKSPEKTASI MASYARAKAT TERHADAP KESENJANGAN PERSEPSI AUDIT PEMERINTAHAN Rizqi Ramadhony; P. Basuki Hadiprajitno
Diponegoro Journal of Accounting Volume 3, Nomor 4, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

Audit perception gap revealed a discrepancy between public perception as financial statements user and public auditor. People have a very broad perception of public auditor responsibilities. Public perception which influenced by various factors such as knowledge and expectations.This research aimed to examine whether or not there is a significant influence from public knowledge and expectation of public auditor duties and responsibilities on audit perception gap.Population in this research was public in general as users of financial statements with the sample were employees on public institutions and academics. This research was used purposive sampling and questionnaire was used as a method in collecting data, and then analyzed by using logistic regression.The results of this research shows that public knowledge of public auditor responsibilities as regulatory and professional bodies pronouncement and public expectation on public auditor to perform unreasonable responsibilities had significant influence on perception gap existence.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS PELAPORAN BISNIS MELAUI INTERNET ( INTERNET BUSINESS REPORTING ) PADA WEBSITE PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Setyo Slamet Riyadi Slamet Riyadi; Wahyu Meiranto
Diponegoro Journal of Accounting Volume 3, Nomor 4, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

The rapid growing of the internet creates a new way for the companies to disseminate their business informations in better quality,low costs, and can reach the wider users. Although the Internet provides some benefits in corporate disclosure practice, not all companies presenting their business informations on the internet. In other words, there are various factors that influence the practice of internet business reporting (IBR). This study aims to examine the potential factors that may affect the level of IBR. Such as firm size, profitability, listing age, auditor type, industry type, foreign-listing status, and competition of industry.Internet Business Quality Index (IBRQ Index) is used to measure the level of  internet business reporting on the Indonesian listed companies. By using purposive  sampling methods, 259 companies were chosen. Multiple regression analysis is used to examine the determinants of the internet reporting, the results show that firm size and foreign-listing status positively and significantly influences to IBR; profitabilitiy, auditor type and industry type positively and unsignificantly influences to IBR; listing age negatively and significantly influences to IBR;competition of industry negatively and unsignificantly influences to IBR.
ANALISIS KINERJA MENGGUNAKAN BALANCED SCORECARD PADA PERUSAHAAN DAERAH AIR MINUM ( Studi Kasus pada PDAM Kabupaten Batang ) Belva Selado, Ryan; Kiswara, Endang
Diponegoro Journal of Accounting Volume 3, Nomor 4, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

In the face of a tight business competition right now, the company required performance measurement method that can evaluate the comprehensive performance of company . Performance measurement tool is Balance Scorecard, can be combinate financial and non financial measurement. Balance Scorecard measures performance from 4 perspective, that is financial perspective, customer perspective, internal business perspective and learning & growth perspective.     This research was conducted using data in 2011 and 2012, a questionnaire on customer and employees of PDAM Kabupaten Batang. The population of this research is employees and customer of PDAM Kabupaten Batang, with sample taken each respondent was 30 to 300 from employees and customer. The questionnaire was tested for validity and reliability. Perspective used in this research is consists of the Financial Perspective with indicator of liquidity ratios, rentability ratios, and solvency ratios. Next, the Customer Perspective with the indicators the level of costumer satisfaction, market share, and the completion complain from customer. Then Internal Business Perspective with the indicators the level efficiency of production, the level of lost product, with the gauge calibration. And the last, is learning and growth perspective with the indicators the level of employee satisfaction, employee training, and the level of ratio employee to customer.    From the results of research by using concept of Balance Scorecard, can be concluded that performance of PDAM Kabupaten Batang as whole as good. In the financial perspective with the indicators of liquidity ratios, rentability ratios, and solvency ratios showed a good performance. For the customer perspective shows good performance with a value 3,73. At the company  internal business perspective showed a good innovation. And for growth and learning perspective suggest that the level of employee satisfaction with a value 3,79. Data from these research it can be concluded that by using Balance Scorecard, can provide performance evaluation of the PDAM Kabupaten Batang in order permanent stand and to better in the next period
PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP PROFITABILITAS PERUSAHAAN (Studi Empiris pada Perusahaan Peserta Corporate Governance Perception Index (CGPI) Tahun 2012) Tangguh Wicaksono; Raharja Raharja
Diponegoro Journal of Accounting Volume 3, Nomor 4, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this study is to determine whether the GCG (GCG) has a significant effect on the profitability of the company. GCG in this case is proxied  with the size of the board of directors, board of comissioner and audit committee. While the profitability variable is proxied by ROE (Return On Equity).The population of this research is companies listed in Corporate Governance Perception Index (CGPI) in 2012. Total observation of this study is 58 companies. Sampling technique using purposive sampling method. Data analysis techniques performed by hypothesis testing using multiple linear regression or OLS (Ordinary Least Square).  Based on the survey results revealed that corporate governance variables do not have significant impact to the profitability of the company.
PENGARUH KARAKTERISTIK PEMERINTAH DAERAH DAN TEMUAN AUDIT BPK TERHADAP KINERJA PEMERINTAH DAERAH Studi pada Pemerintah Daerah Kabupaten/Kota di Provinsi Jawa Tengah Periode 2009-2011 Renas Adi Nugroho; Dul Muid
Diponegoro Journal of Accounting Volume 3, Nomor 4, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

Role of Government as public service and target development country become a better service. Therefore, this government have a control system, evaluation, and measurement performance achieved by local government. This study aims to analyze and examine to influence characteristics local government and audit findings BPK for performance Local Government District/Cities. Data were analyzed using Multiple linear regression analysis on 105 samples of local government report for year 2009, 2010, 2011, the study was able to prove that the wealth and status have positive significant effect on performance. Size, intergovernmental expenditure, capital expenditure and audit findings have negative significant affect the performance of the local government district/cities in the Central Java Province.
PENGARUH MEKANISME CORPORATE GOVERNANCE DAN UKURAN PERUSAHAAN TERHADAP KINERJA KEUANGAN PERUSAHAAN Rendy Irawan Yunizar; Shiddiq Nur Rahardjo
Diponegoro Journal of Accounting Volume 3, Nomor 4, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to determine the impact of board size, the proportion of independent board, audit committee, board meetings, audit committee meetings, block holder ownership of the company's financial perfomance (RETURN ON ASSET)The population of this study are the entire manufacturing companies listed in Indonesia Stock Exchange in the period 2011-2012. This study is as much as 122 companies. Sampling was done using purposive sampling techniqueThese result of the study indicate that board size, the proportion of independent board, audit committee, board meetings, block holder ownership give significantly affect the company's financial performance. while meeting the audit committee doesn’t have a significant effect on the company fiancial perfomance

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