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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 OVERVALUED EQUITIES TERHADAP TARIF AUDIT DENGAN MANAJEMEN LABA SEBAGAI VARIABEL PEMODERASI (Studi Empiris Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2010-2012) Surya Pramudyatama, Renaldo; Pamudji, Sugeng
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 was to examine the effect on audit fees overvalued equities with earnings management as a moderating variable. This study uses the variable Rate Audit as the dependent variable, the dependent variable is measured using the cost index of financial statements in accordance professional manufacturing company. Overvalued equities are used as independent variables, overvalued equities can be determined by using three proxies, the Price Earning Ratio (PER), Price Book Value (PBV), and the Abnormal Return (ABnRET). This study also uses earnings management as a moderator variable, determined by earnings management In addition, this study also adds four control variables, Sales Growth, Big4, ROA, and Leverage.  This study used 148 manufacturing company, samples that was used were selected by purposive sampling method. After reduction with some criteria so that the samples used were 60 companies listed in Indonesia Stock Exchange (IDX) during 2010-2012. The analytical method used was Ordinary Least Squares regression (OLS). Before doing the regression test, this study tested the classical assumptions first.Results of hypothesis testing showed that Overvalued Equities positive effect on audit fees, but in contrast to the results of Price Earning Ratio (PER) expressed a negative effect on audit fees. Other results noted that Sales Growth, Big4, Leverage, ROA is positively related to the Audit Fees. While the results of Earnings Management as moderating variables revealed no significant effect on the interaction between overvalued equities with Audit Fees. Overall it can be concluded from these results that Overvalued Equities may affect audit fees but not with earnings management as a moderator variable between the two variables is expressed negatively related research. Measurement of earnings management using the modified Jones model.
PERSEPSI AUDITOR DAN AUDITEE ATAS PENGGUNAAN FAKTOR-FAKTOR KUALITATIF MATERIALITAS PADA BADAN PEMERIKSA KEUANGAN REPUBLIK INDONESIA Harsa, Dwinanda; Darsono, Darsono
Diponegoro Journal of Accounting Volume 3, Nomor 4, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

The aims of this research is to examine the perceptions of auditors and auditees on the use of qualitative materiality factors in the context of the formulation audit opinion by BPK RI and to examine the perceptions of auditors and auditees for the consequences that may arise if the qualitative materiality factors implemented by BPK RI.            The population of this study is BPK RI’s auditors in 34 provinces and BPK RI’s auditees in this case the provincial, district and city’s governtment which are represented by the management at BPKD and Inspektorat. Research sampel obtained in this study is 167 BPK RI’s auditors and 32 BPK RI’s auditees as respondent. Respondents were given a questionnaire and asked to respond within five Likert scale. Data were analyzed using non-parametric statistical test Mann-Whitney U-test.            The results indicate that there are differences in the perception on the use of qualitative materiality factors which the auditors tend to agree while the auditees tend neutral. The results showed that the auditors and auditees have the same perception of the use of qualitative materiality will improve the quality of BPK RI’s audit and will generate a positive response from the public related to BPK RI’s Audit, and different perceptions of the use of qualitative materiality will improve the quality of financial reporting.
PENGARUH CORPORATE SOCIAL RESPONSIBILITY PADA KINERJA KEUANGAN PERUSAHAAN DAN IMPLIKASINYA TERHADAP NILAI PERUAHAAN Dinar Prasetya Nugraha; Wahyu Meiranto
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 Corporate Social Responsibility on thecompany's performance and its implications for the value of the company. Intervening variable using the company's performance in the ROA and ROE proxy.The population in this study are listed companies in Indonesia Stock Exchange2010-2013. Sampling was done by purposive sampling technique. Data analysis techniques performed by regression analysis and path analysis.Based on the analysis conducted found that the results of the Corporate Social Responsibility positive effect on ROE but had no effect on ROA. Corporate social responsibility has positive effect on firm value. Financial Performance are proxied by ROE can  mediate  relations  between  Corporate  social  responsibility  with  the  company's financial performance but are proxied by ROA can not mediate relations between Corporate social responsibility with corporate values
Hubungan Ukuran Kantor Akuntan Publik Dengan Opini Audit (Studi Pada Perusahaan Non Keuangan yang Terdaftar di BEI Tahun 2011-2012) Martalina Kalincayo Purba; Sudarno Sudarno
Diponegoro Journal of Accounting Volume 3, Nomor 4, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

Financial Statements audited provide assurance to users of financial statements that the report has been fit for use as a basis for decision making. Audit quality provided by audit firm is important to provide assurance that the financial statements have been audited properly. This study aims to examine whether there is a relationship between the size of the audit firm with audit quality given. Audit firm size was measured using the total assets audited and total sales audited by audit firm during the year, while the audit quality is measured using the audit opinion provided by the firm. This study is a replication study of Li et al (2008).The population used is listed on the Stock Exchange the period 2011 to 2012, with a sample of non-financial companies that obtained by purposive sampling method. Processing of the data in this study using logistic regression. The results showed that there is a relationship between the size of the audit firm with audit quality, that the greater the size of the audit firm, the better the quality of a given audit.
PENGARUH PENERAPAN CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN PERBANKAN (Studi Pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2010-2012) Addiyah, Alina; Chariri, Anis
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 effects of corporate governance mechanism on the financial performance of banking. Financial performance is calculated by using CFROA, meanwhile the corporate governance mechanismdetermined by variable board of commissioners, board of directors, and firm size.              The sample in this study were banking companies listed in Indonesian Stock Exchage (IDX) in a periode 2010-2012. The number of sample used were 23 companies listed were taken by purposive sampling. The method of analysis of this research used multi regression.            The result of this research showed that board of commissioners had negative and significant influence to financial performance; board of directors had positive and significant influence to financial performance; and firm size had negative and significant influence financial performance.
FAKTOR-FAKTOR YANG MEMPENGARUHI PERGANTIAN KANTOR AKUNTAN PUBLIK PADA PERUSAHAAN GO PUBLIC DI INDONESIA (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2007-2012) Farid, Zenuar; Pamudji, Sugeng
Diponegoro Journal of Accounting Volume 3, Nomor 4, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

Independence of the public accounting firm will fade when the suspect had long-standing relationships with its client. One way to keep independence auditor is to make the turn public accounting firm. Several previous studies showed the results of different studies. This study aims to examine and obtain empirical evidence about the factors that affect the company went public did turn public accounting firm in Indonesia. Factors used include audit fee, financial distress, share growth, audit delay. The study is a population of companies listed on the Stock Exchange in the year 2007-2012. The total sample is 115 using purposive sampling method. Hypothesis testing is performed using logistic regression using SPSS 16 application. The results of this study are audit delay have significant effect on the change of KAP on manufacturing companies in Indonesia. While other factors such as fee audit, financial distress, share growth, has no significant effect on the change of KAP on manufacturing companies in Indonesia.
ANALISIS EFEKTIVITAS, EFISIENSI, DAN KONTRIBUSI PAJAK DAERAH DAN RETRIBUSI DAERAH TERHADAP PENINGKATAN PAD KABUPATEN BLORA TAHUN 2009-2013 Ayu Puspitasari, Elfayang Rizky; Rohman, Abdul
Diponegoro Journal of Accounting Volume 3, Nomor 4, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

This research is purpose to know (1) how the effectiveness of local taxes at Kabupaten Blora through 2009-2013. (2) how the effectiveness of local retribution at Kabupaten Blora through 2009-2013. (3) how the efficiency of local taxes at Kabupaten Blora through 2009-2013. (4) how the efficiency of local retribution at Kabupaten Blora through 2009-2013. (5) how the contribution of local taxes against original regional income at Kabupaten Blora through 2009-2013. (6) how the contribution of local retribution against original regional income at Kabupaten Blora through 2009-2013.This research used quantitative descriptive method. The techniques of data collection are documentation and interview. The data used: the potential of local taxes and local retribution, the realization of local tax, local retribution, and regional income. The data were analyzed using the effectiveness analysis, the efficiency analysis, the contribution analysis, and the different t-test analysis.The results of this research are: (1) category of the  effectiveness rate for local taxes and local retribution through 2009-2013 are very effective. (2) the efficiency rate for local taxes and local retribution from 2009 until 2013 overall in efficient level. (3) the contribution of local taxes againt original regional income Kabupaten Blora from 2009 until 2013 doesn’t have contribution. However, the level of contribution ratio tends to rise. (4) the contribution of local retribution againt original regional income Kabupaten Blora through 2009-2013 being contributed but the contribution ratio tends to falling down each year. (5) the different t-test analysis for the effectiveness and efficiency of local taxes and local retribution showed no difference. Whereas for the contribution of local taxes and local retribution shows the difference between both.
AUDIT PEMERINTAH DAN PENGENDALIAN KORUPSI: BUKTI DARI DATA PANEL PROVINSI DI INDONESIA Shohib Abror; Haryanto Haryanto
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 examining the role of government auditing in Indonesia’s corruption control initiatives. The dependent variable is corruption and the independent variables are irregularities and rectivication effort. This study uses population data all provinces in Indonesia. The data used are secondary data, the prosecutor annual reports in 2012 and 2011, IHPS BPK RI (I 2013, II 2012, II 2011) and the Statistical Yearbook of Indonesia 2013. Statistical tools used in this study is multiple linear regression. Statistical hypothesis testing on irregularities per capita concluded that the findings proved significant and negative effect on corruption. Also, rectivication effort per capita proved significant and positive effect on corruption.
Pengaruh Kinerja Keuangan Terhadap Tingkat Bagi Hasil Deposito Mudharabah Dan Tingkat Pengembalian Ekuitas Pada Bank Umum Syariah Di Indonesia Moh. Iskandar Nur; Mohamad Nasir
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 profitability levels, financing levels, and efficiency levels to return on mudharabah deposit and return on equity. The proxy of profitability levels is return on asset, the proxy of financing levels is financing to deposit ratio, and the proxy of efficiency levels is operating expenses to operating income. While the dependent variable used in this research is return on mudharabah deposit and return on equity.This study used secondary data with entire population of Islamic banks listed in the Indonesia Bank (BI) in 2011-2013. The method used to determine the sample using purposive sampling. The analytical method used is multiple linear regression, regression testing prior to first tested the classical assumptions.The result of this research showed that return on asset (ROA) positive significant with return on mudharabah deposit (ROMD). Other result noted that operating expenses to operating income (BOPO) is negatively significant with return on mudharabah deposit (ROMD), while financing to deposit ratio (FDR) are did not significant with return on mudharabah deposit (ROMD). And the result of this research also showed that return on asset (ROA) affect return on equity (ROE), Operating expenses to operating income (BOPO) is negatively significant with return on equity, While financing to deposit ratio (FDR) are did not significant with return on equity (ROE). Overall it can be concluded from these results that return on asset (ROA), financing to deposit ratio (FDR), and operating expenses to operating income (BOPO) affect return on mudharabah deposito and return on equity.
PENGARUH KOMPENSASI DEWAN KOMISARIS DAN DEWAN DIREKSI TERHADAP KINERJA MANAJERIAL DENGAN RISIKO BISNIS SEBAGAI VARIABEL MODERATING (Studi Empiris pada Perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia Tahun 2010-2012) Syoraya, Siti; Januarti, Indira
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 effect of compensation board of commissioners and board of directors to managerial performance with business risk as a moderating variable. Managerial performance is measured using the discrestionary accruals. Independent variables used in this study is compensated board of commissioners and board of directors while the dependent variable is managerial performance. Several previous studies have shown varying results. To obtain valid results, the testing performed on each variable based on the hypothesis constructed. The study population was 148 manufacturing companies listed in Indonesia Stock Exchange. The samples used were selected by purposive sampling method. After reduction with several criteria, 47 companies are identified as samples. Observation period is 2010-2012 years, so the number of samples used is 129 samples. Hypothesis testing is performed by using the Moderated Regression Analysis. The results show that compensation commissioners and the board significant effect on managerial performance and also business risks can be moderate (strengthen) the relationship of managerial compensation to performance.

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