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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 Rotasi Kantor Akuntan Publik dan Rotasi Akuntan Publik (Partner Auditor) terhadap Kualitas Audit (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2010-2013) Adhi Perdana, Muhammad; Juliarto, Agung
Diponegoro Journal of Accounting Volume 3, Nomor 4, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

The objective of this research is to analyze the effect of rotation of audit firm (KAP) and rotation audit partner (PA) on the audit quality. Audit quality is measured using discretionary accruals. This research is based on previous research conducted by Siregar et al (2011). The sample of this research was manufacturing company which listed on the Indonesian Stock Exchange (BEI) in the year 2010 to 2013. Data were collected by using purposive sampling method and 298 observation data were analyzed. This study utilized linier regression as a main analysis tool. The results of multiple regression analysis show that the rotation of audit firm has a significant positive effect on audit quality. While, the rotation of auditor partner has no a significant effect on audit quality.
ANALISIS PENGARUH FAKTOR FUNDAMENTAL PERUSAHAAN DAN KONDISI EKONOMI MAKRO TERHADAP TINGKAT UNDERPRICING SAAT PENAWARAN UMUM PERDANA (Studi Empiris pada Perusahaan Go Publik yang Terdaftar di Bursa Efek Indonesia Tahun 2008-2011) David Tri Rachmadhanto; Raharja Raharja
Diponegoro Journal of Accounting Volume 3, Nomor 4, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the variables that influence the level of underpricing stock price when the company's initial public offering in Indonesia Stock Exchange 2008-2011 period. The dependent variable in this study is the level of underpricing measured by value of initial returns, while the independent variable is the total asset turnover, debt to equity ratio, return on equity, current ratio, inflation rate, BI rate , and the exchange rate.  The data used in this study is a secondary data that collected by using purposive sampling method. Sample of 37 companies from 73  populations companies doing IPOs from 2008-2011 in Indonesia Stock Exchange. This study used multiple regression for data analysis. The results of this study showed that the variable debt to equity ratio negatively influence the level of underpricing is proven. Other variables such as total asset turnover, return on equity, current ratio, inflation rate, BI rate, and the exchange rate influence the level of underpricing is not proven. In this research model, shows the variable total assets turnover, debt to equity ratio, return on equity, current ratio, inflation rate, the BI rate, and the exchange rate can only explain the variation in the level of underpricing of 45 %.
Pengaruh Asimetri Informasi, Leverage, dan Ukuran Perusahaan Terhadap Praktik Manajemen Laba (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2010-2013) Vanian Yamaditya; Raharja Raharja
Diponegoro Journal of Accounting Volume 3, Nomor 4, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to investigate the influence of information asymmetry, leverage, and firm size on earnings management practices in manufacturing companies listed on the Stock Exchange. This study took populations companies listed on the Indonesia Stock Exchange (IDX) 2011-2013. The sampling technique used was purposive sampling method. The method of analysis used in this study using multiple linear regression analysis to examine the effect of information asymmetry, leverage, and firm size on earnings management practices. The variables used in this study is the asymmetry of information, leverage, and firm size as an independent variable; earnings management practices as the dependent variable. The results showed that the asymmetry of information and firm size has positive influence on earnings management practices, but leverage has no effect on earnings management practices
ANALISIS DAMPAK IMPLEMENTASI SISTEM ENTERPRISE RESOURCE PLANNING (ERP) TERHADAP EFEKTIVITAS PENGENDALIAN INTERNAL BUMN DALAM PELAPORAN KEUANGAN DI INDONESIA Putri Catalya; P. Basuki Hadiprajitno
Diponegoro Journal of Accounting Volume 3, Nomor 4, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

Indonesia’s State-Owned Enterprise corporations nowadays are demanded to improve their internal control system effectiveness by creating a Good Corporate Governance as the result of the implementation of Keputusan Menteri BUMN Nomor 117 Tahun 2002. Therefore, many State-Owned Enterprise firms conducted ERP implementation into their business process as one of their information technology strategy. This study aims to analyze the effect of ERP systems implementation on the existence of internal control weaknesses over State-Owned Enterprise firms’ financial reporting in Indonesia. The samples of this research consisted of fifty four State-Owned Enterprise firms which had conducted operating business activities in 2010 and 2011, either have or have not announced implementation of ERP systems. Purposive sampling was used to select the control firms. Logistic regression was run by IBM SPSS software for data analysis and hypothesis examination, for instance Ogneva et al. (2007). Result of this study indicated that implementation of ERP systems contributes a positive influence, which is significant to the effectiveness of internal controls over State-Owned Enterprise firms’ financial reporting.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK (Studi Empiris Pada Wajib Pajak Orang Pribadi Yang Melakukan Kegiatan Usaha Di Kota Semarang) Rahayu Hana Puspita Rusli; P. Basuki Hadiprajitno
Diponegoro Journal of Accounting Volume 3, Nomor 4, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

This research aims to analyze the factors that affect individual taxpayers in meeting their to pay taxes obligation. This research consists of four independent variables and one dependent variable. Independent variables in this research are tax consciousness, tax penalties, tax authorities attitude, and knowledge and understanding of tax regulations.  While the dependent variable in this research is taxpayer’s compliance.This study uses quantitative research methods, where the data obtained from questionnaires with  Random  Sampling technique. Respondents were sampled in this study are an individual taxpayer who carries on business in the city of Semarang. Analysis of research data using multiple linear regression analysis with SPSS 20.00 program for Windows.Based on the results of the analysis has been done, this research shows that the tax consciousness, tax penalties, tax authorities attitude, and knowledge and understanding of tax regulations have a positive and significant impact on  taxpayer’s compliance.
PENGARUH PROFITABILITAS, LEVERAGE DAN LIKUIDITAS TERHADAP KELENGKAPAN PENGUNGKAPAN SUKARELA DALAM LAPORAN TAHUNAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI PADA TAHUN 2010-2012 Vera Indrayani; Anis Chariri
Diponegoro Journal of Accounting Volume 3, Nomor 4, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to analyze the influence of firm characteristics on the completeness of voluntary disclosure in annual reports of listed manufacturing companies in Indonesia Stock Exchanges in 2010 until 2012. Characteristics of the companies represented by tree independent variables and the completeness of voluntary disclosures as the dependent variables.            Data from this study were obtained from financial statements and annual reports of manufacturing firms drawn from the Indonesia Stock Exchange and Indonesia Capital Market Directory. The population of this study are manufacturing companies listed on the Indonesia Stock Exchange during the years 2010-2012 amounting to 158 companies and samples 74 companies. Determination of the sample using purposive sampling method. Type of data are secondary data in the form of annual reports as the media manufacturing companies. Data analysis tool is multiple regression analysis with the computer program SPSS version 17.The result of this study indicate that liquidity ratios, leverage ratios and profitability ratios, have a significant effect on the completeness of voluntary disclosures in annual reports of manufacturing companies collectively. Partially, only profitability ratios  and leverage ratio of the company that has a positive influence on the completeness of voluntary disclosures in annual reports of manufacturing companies
ANALISIS PENGARUH STRUKTUR MODAL TERHADAP PROFITABILITAS (Studi Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Pada Tahun 2010-2012) Rifna Nurcahayani; Daljono Daljono
Diponegoro Journal of Accounting Volume 3, Nomor 4, 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 capital structure towards profitability. The analysis used independent variable of capital structure. The independent variable proxied with Debt to Equity Ratio (DER), Debt to Assets Ratio (DAR), and Current Assets Ratio (CR). The dependent variable is profitability. Return on Equity (ROE) is used to measured profitability. The sample used in this research was the secondary data from annual report of Manufacturing companies which listed on Bursa Efek Indonesia in 2010-2012. The sample was taken using the method of purposive sampling, and those meeting the selection criteria were also taken. The sample used was of 267 companies. The statistic method used was multiplied analysis linear regression with hypothesis testing of statistic t and F test. The results of research show that variables DER and DAR have a significant relationship to profitability. While the CR variables have a negative relationship to profitability of manufacturing companies listed on Bursa Efek Indonesia over period 2010-2012.
PENGARUH KUALITAS PEMERIKSAAN OLEH APARAT PENGAWAS INTERNAL PEMERINTAH (APIP) TERHADAP LEVEL OF RELIANCE PEMERIKSA BADAN PEMERIKSA KEUANGAN KEPADA APIP Pramudito, Agung; Darsono, Darsono
Diponegoro Journal of Accounting Volume 3, Nomor 4, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the differences and the factors that affect the Level of Reliance The Audit Board of Republic Indonesia’s (BPK) Auditors at the Ministry / Agencies (K/L) and Local Government, on Government Internal Supervisory Apparatus (APIP). The increasing role of APIP in good goverment governance, as well as resource constraints of BPK , is a contributing factor increasing the efficiency of the BPK audit with increasing levels of reliance on APIP. The sampling method was convenient sampling. Samples were selected based on easiness of control questionnaires. This study uses primary data with respondent, BPK’s auditor has done performance audit on APIP in 2013, with a sample of 74 respondents. The statistical tool used is the Mann Whitney U test, Manova, and Multiple Discriminant Analisys. The results showed that there was no difference in the level of reliance and perceptions of quality inspection between APIP K / L and local government. The most influential factors on level of reliance BPK auditors on APIP is independence and objectivity, inherent risk of auditee, and competence.
ANALISIS PENGARUH MEKANISME CORPORATE GOVERNANCE TERHADAP TINGKAT PENGUNGKAPAN INTERNET CORPORATE REPORTING (Studi Empiris pada Perusahaan Sektor Manufaktur yang Listing di Bursa Efek Indonesia (BEI) pada Tahun 2013) Aditya Rahadhian; Aditya Septiani
Diponegoro Journal of Accounting Volume 3, Nomor 4, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine influence of corporate governance mechanism to the level of internet corporate reporting disclosure on manufacturer company who listed in Indonesia Stock Exchange in 2013. The dependent variable in this study is the level of internet corporate reporting disclosure measured by total score of 49 items on internet disclosure index, while the independent variable is managerial ownership, public ownership, the number of independent commissioner, audit committee’s meeting frequency, audit committee’s competency and also company size, profitability, liquidity, leverage as control variable.             The data used in this study is a secondary data that collected by using purposive sampling method. Sample of 47 companies from 136 populations from manufacturer companies who listed in Indonesia Stock Exchange in 2013. This study used multiple regression for data analysis.            The results of this study showed that the variable number of independent commissioner positively influence the level of internet corporate reporting disclosure. Other variables such as managerial ownership, public ownership, audit committee’s meeting frequency, and audit committee’s competency influence the level of internet corporate reporting disclosure is not proven. In this research model, shows the independent variable managerial ownership, public ownership, the number of independent commissioner, audit committee’s meeting frequency, audit committee’s competency and also company size, profitability, liquidity, leverage as control variable can only explain the variation in the level of internet corporate reporting disclosure of 26%
ANALISIS PENGARUH RASIO KEUANGAN TERHADAP KINERJA BANK (Studi pada Perbankan yang Terdaftar di BEI Tahun 2010-2012) Harish Ari Nurfahmi; Shiddiq Nur Rahardjo
Diponegoro Journal of Accounting Volume 3, Nomor 4, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

This research aims to determine the impact of the capital, asset quality, management, earning, and liquidity to performance of the bank. Capital proxied by CAR (Capital Adequacy Ratio), asset quality proxied by NPL (Non Performing Loan), management proxied by NIM (Net Interest Margin), earning proxied by BOPO and liquidity proxied by LDR (Loan to Deposit Ratio). Meanwhile the bank’s performance that proxied by using ROA (Return On Assets). This study used secondary data with the sample is banking companies listed in the Indonesia Stock Exchange (BEI) in 2010-2012. Analysis technique used is a classic assumption test covering normality test, multicolinierity test, heteroscedastisity test and autocorrelation test. Other test using multiple linear regression and hypothesis test use t-statistic to test partial regression coefficient in level of significance 5%. The results of this research shows that capital, earning and liquidity has significantly negative effects toward bank’s performance. While asset quality and management has significantly positive effects toward bank’s performance.

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