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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
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.
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.
ANALISIS PENGARUH MEKANISME INTERNAL DAN EKSTERNAL CORPORATE GOVERNANCE TERHADAP PERSISTENSI LABA Tri Junawatiningsih; Puji Harto
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 affect of internal and external corporate governance mechanism on earning persistence. Earnings persistence is defined as the profit that can be used as an indicator of future earnings, in other words, the persistence of the earnings of a company's ability to survive in the future. Variabel independent used in this study is Internal corporate governance mechanisms (ownership concentration, institutional ownership, and audit committe) and external corporate governance mechanisms (audit tenure, industry specialize audit firm, and leverage). The dependent variabel used in this study is earning persistence in observations 2012 and 2013. The population of this research is 132 companies in the manufacturing sector which were listed in Indonesian Stock Exchange (IDX). The research data were collected from manufacturing companies financial statement for the period of 2012 and 2013. Based on purposive sampling method, there are 98  samples. The reseacrh hypotesis were tested using multiple linear regression analysis. The results of this research showed that ownership concentration, audit commite, leverage and industry specialize audit firm has positive and significant effect on earning persistence. While institutional ownership and audit tenure has no significant effect on earning persistence
PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN BANK UMUM SYARIAH DI INDONESIA Fierda Shofa; Fuad Fuad
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 determine the effect of intellectual capital on the financial performance of Islamic banks in Indonesia. Dependent variable used in this study is the financial performance of Islamic banks based on ROE, CTA and islamicity financial performance index. Independent variables used in this study is the intellectual capital which is measured by using Pulic model that called Value Added Intellectual Coefficient (VAIC) which has been modified by Ulum.The sample in this study is Islamic banking which is the Sharia Commercial Banks registered in Bank Indonesia in 2009-2013. The sample was selected using purposive sampling method. Study sample consisted of annual report from 11 Islamic banks in Indonesia. Total sample used 34 banks. Data analysis technique by Simple Linear Regression.The results showed that the intellectual capital significantly effect on ROE and CTA. Intellectual capital not an impact Islamicity financial performance (ZPR, PSR and Islamic Income vs Non Islamic Income)
PENGARUH BUDAYA ORGANISASI DAN STRUKTUR ORGANISASI PADA SISTEM INFORMASI AKUNTANSI DAN DAMPAKNYA TERHADAP KUALITAS INFORMASI Norman Alvi Tripambudi; Adityawarman Adityawarman
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 for examine the influence of organizational culture and organizational structure of the accounting information systems and their impact on the quality of information. This study is replication of previous research, Rapina (2013). Previous studies used 33 micro small and medium enterprises in Bandung. And in previous research used test equipment LISREL 8.7 with path analysis method of analysis. The population used in this study were listed in the Department of Cooperatives and SMEs in Central Java. Sampling technique in this study using a purposive sampling method, so this study used a sample of 40 micro small and medium enterprises in Semarang. This study used test equipment SPSS 21. Data analysis technique testing using multiple linear regression method. The results of this study indicated that the presence of organizational culture and organizational structure to supported the application of accounting information systems in used by the company. While the collaboration of good organizational culture, organizational structure, and accounting information systems can produced good quality information.

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