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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 26 Documents
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Search results for , issue "Volume 4, Nomor 1, Tahun 2015" : 26 Documents clear
FAKTOR-FAKTOR YANG MEMPENGARUHI MINAT KARIR MAHASISWA AKUNTANSI (Studi Empiris Mahasiswa Akuntansi di Universitas di Kota Semarang) Prima Trihutama; Haryanto Haryanto
Diponegoro Journal of Accounting Volume 4, Nomor 1, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

This research aim to identify analyze  faktors that influence of interest accounting students career selection research referse to widiatami ( 2013 ). Faktors influencing the selection of career are measured by variable financial rewards, profesional training, social values, profesional recognation,work environment, level of student, and gender as kontrol variabel.The research data is found by stratified sampling technics for undergraduate accounting students in UNDIP, UNNES, UNISSULA, UNIKA USM, UDINUS, dan UNISBANK There are 97 total samples of students from total 3295 students by using Slovin formula.  Data analysis in this research uses Multinomial regresi Logistic method with SPSS 19.00 for Windows.The result of the research shows that faktors : financial rewards, professional recognation, work environment, and level of student influence the choice of carrier of accounting students.  While social values and profesional training does not influence the choice of carrier of accounting students.
ANALISIS PENGARUH MEKANISME CORPORATE GOVERNANCE TERHADAP CORPORATE GOVERNANCE DISCLOSURE Nirbhita, Nandana Antya; Adiwibawa, Agustinus Santosa
Diponegoro Journal of Accounting Volume 4, Nomor 1, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to Analyze the impact of a comprehensive set of corporate governance attributes (board composition, board size, director ownership, blockholder ownership, number of shareholders  and  number  of  audit  committee)  on  the  corporate  governance  disclosure  in Indonesia.  The  measurement  of  corporate  governance  disclosure  is  based  on  published  data created from a checklist item by United Nations.The samples used were selected by purposive sampling method and taken from list of LQ 45 on Indonesian Stock Exchange. There were 58 companies as samples. Observation period was 2011-2012, so the total number of sample used was 116 samples. Multiple regression was used to analyze the hypothesis.The  result  showed    that  number  of  shareholders  and  number  of  audit  committee  are positively significant affect corporate governance disclosure and director ownership is negatively significant affect corporate governance. Whereas board composition, board size, blockholder ownership have no effect on the corporate governance disclosure.
PERCEIVED EFFECTIVENESS OF FRAUD DETECTION AUDIT PROCEDURES IN GOODS AND SERVICES EXPENDITURES Hendra Dwi Saputra Sumarseno; Anis Chariri
Diponegoro Journal of Accounting Volume 4, Nomor 1, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

The aims of this research is to examine the perceptions of auditors about the effectiveness of standard audit procedures in detecting fraud in goods and services expenditures.            The population of this study is BPK RI’s auditors in AKN I, AKN II, AKN III, AKN IV, AKN V, and AKN VI. Research sample obtained in this study is 34 auditors. Respondents were given a questionnaire and asked to respond within five Likert scale. Data were analyzed using one-sample t-test and independent sample t-test.            The result showed that there are some standard audit procedures in goods and services expenditures that are perceived as more effective and others are perceived as moderately effective. It is found that there are no significant differences in the perceiving the effectiveness of standard audit procedures between less experienced auditor and more experienced auditor. The study has also found that there are only one procedure that has significant difference in the perceived effectiveness of standard audit procedure between male auditor and female auditor.
PENGARUH FAKTOR INTERNAL DAN EKSTERNAL PERUSAHAAN TERHADAP AUDIT DELAY DAN TIMELINESS Yulintang Kurniawan; Herry Laksito
Diponegoro Journal of Accounting Volume 4, Nomor 1, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this study was to examine the influence of Internal and External Factors on the likelihood of audit delay and timeliness . Indicators used to measure for internal company effect is profitability, solvency, company age, company size then external company effect is going concern audit opinion, audit delay is intervening variable and dependent variable is timeliness. This study uses secondary data to the entire population of companies listed in Indonesia Stock Exchange ( IDX ) 2012-2013. The method used to determine the sample using purposive sampling.Results of hypothesis testing showed that the size commpany, going concern audit opinion and age company have no significant effect on the likelihood of audit delay. While the proportion of independent profitability, reputation public accounting firm, solvency significantly affect the likelihood of audit delay and audit delay significantly affect the likelihood of timeliness.
PENGARUH PARTISIPASI ANGGARAN TERHADAP KINERJA MANAJERIAL PADA DIREKTORAT JENDERAL PERBENDAHARAAN Latif Farid Muharrom; Haryanto Haryanto
Diponegoro Journal of Accounting Volume 4, Nomor 1, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this research is to investigated the effect of budgeting participation or managerial performance in organization of public sector. This research also testing if organization commitment and innovation perception variables facilitate relationship between budgeting participation and managerial performance. Data collecting was done by researcher through survey to organization of public sector, Directorate General of Treasury, Ministry of Finance. Questionnaires were given to 207 echelons IV in Directorate General of Treasury, 113 (54,59%) among them were filled completely and used for this research. This research used Path Analysis with IBM SPSS v20 to process data. The result of this research shows that there are direct influence of budgeting participation to managerial performance. Budgeting participation also significantly influent to organization performance and innovation perception. However, budgeting participation does not has significantly indirect influence to managerial performance through intervening of organization commitment and innovation perception.
PENGARUH MOTIVASI KARIER, MOTIVASI EKONOMI, DAN MOTIVASI GELAR TERHADAP MINAT MAHASISWA AKUNTANSI MENGIKUTI PENDIDIKAN PROFESI AKUNTANSI Kurniawan, Adhitya Reza; Zulaikha, Zulaikha
Diponegoro Journal of Accounting Volume 4, Nomor 1, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

Accounting profession education (PPA) established to graduate a professional accountantin the future. The PPA program will not produce a professional accountants which acceptable by the company if the students did not have high motivation to study accounting in professional way . Based on this backround the objectives of this research is to analyzed if  carrier motivation, economic motivation, and title motivation have some effects on accounting students interest to enroll in PPA program at Economics and Business Faculty of  Diponegoro University.The sample of this research using direct survey method that distributed to 100 respondents of accounting students in Economics and Business Faculty of Diponegoro University that has been finished auditing subject. Data in this research were obtained using questionnaires and  were analyzed. The hypothesis testing in this research using multiple regression analysis with SPSS release 19.The result of this analysis showed that career motivation and title motivation significantly affect for accounting students interest to enroll in PPA program. It indicates that a self motivation for having an accountant title is more competitive than just graduates from accounting under gradute program, so they become more professional and get better carieer in accounting. On the other side, economic motivation has no significant effect for accounting students interest in PPA. This probably happen because there is a point of  view that having an accountant title and a good carieer can improve their economic welfare.
ANALISIS PENGARUH OPINI GOING CONCERN,LIKUIDITAS,SOLVABILITAS,ARUS KAS, UMUR PERUSAHAAN DAN UKURAN PERUSAHAAN TERHADAP KEMUNGKINAN FINANCIAL DISTRESS Puji Astuti; Sugeng Pamudji
Diponegoro Journal of Accounting Volume 4, Nomor 1, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

This  study  analyzes  the  impact  of  going  concern  opinion,  financial actor’s  like liquidity, solvability, cash flow, and non financial factor’s like size of  firm and age of firm on probability of financial distress.. Population that use in study is 468 listed manufacturing firms in Indonesia Stock Exchange in 2010 -2013. This study analyzes with purposive sampling method. A criterion for firm with probability of financial distress is a company which is has interest coverage ratio less than 1 .By omitting companies with some data unavailable, the samples consist of 348 companies firmsLogistic regression used to be analysis technique.The result show that going concern opinion have positive significant afeect to financial distress, liquidity and cash flow have negative significant affect to financial distress, age of firm, solvability, and size of firm  not affect to financial distress
PENGARUH KARAKTERISTIK KOMITE AUDIT DAN KUALITAS AUDIT TERHADAP MANAJEMEN LABA (Studi Kasus pada Perusahaan IPO di Indonesia Tahun 2011-2013) Raisya Hayyu Mughni; Nur Cahyonowati
Diponegoro Journal of Accounting Volume 4, Nomor 1, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the influence of the Audit Committee Characteristics and Audit Quality on Earnings Management. Variables tested in this study consisted of an audit committee characteristics are measured with audit committee size, financial expertise and the number of audit committee meetings. While audit quality as measured by the size of public accounting firm and industry specialist auditors.The sample used in this study were taken by purposive sampling method. After reduction with criteria set at 49 companies in the sample. Techniques of analysis in this study using linear regression analysis with SPSS version 16. This study is a replication study conducted by Norman Mohd et al (2007) and the development of research Ken Y. Chen et al (2006), with differences in the variables and samples. This difference occurs because of differences in data sources, this study used secondary data companies IPO in Indonesia in 2011-2013, while the research of Ken Y. Chen et al (2006) used secondary data, IPO in Taiwan.The  results  of  hypothesis  testing  indicate  that  the  variable  Financial  Expertise  of  Audit Committee members have a significant impact on Earnings Management. Meanwhile, the variable size of the Audit Committee, Number of meetings Audit Committee, Public Accounting Firm Size and Industry Specialist Auditor no significant effect on Earnings Management.
PENGARUH AGRESIVITAS PAJAK TERHADAP CORPORATE SOCIAL RESPONSIBILITY : UNTUK MENGUJI TEORI LEGITIMASI (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2011-2013) Intan Ayu Utari; Abdul Rohman
Diponegoro Journal of Accounting Volume 4, Nomor 1, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the influence of corporate tax aggressiveness with corporate social resposibity (CSR): to test legitimacy theory. Independent variabel used in this study is the tax aggressiveness that measured usingproxy of effective tax rates. Dependent variable in this study is the corporate social responsibility (CSR). This study used one control variables ROA.            This study is a replication of the study by Lanis and Richardson (2013) and use 159 manufacturing companies that listed on the Indonesia Stock Exchange in the period 2011-2013 as the sample. Samples were selected by purposive sampling method and finally obtained 53 manufacturing companies per year that fulfill the criterias. Data were analyzed using ordinary least square regression analysis model.            This study showed that the aggressiveness of corporate taxes significantly and positively related to CSR. Companies that have a high level of aggressiveness resulting company would disclose CSR greater than the firm that does tax aggressiveness. This does not justify the legitimacy of the theory in the context of tax aggressiveness.
PENGARUH STRUKTUR KEPEMILIKAN TERKONSENTRASI DAN KARAKTERISTIK KOMITE AUDIT TERHADAP TINGKAT KEINFORMATIFAN LABA Muhammad Ibnu Hakim; Fuad Fuad
Diponegoro Journal of Accounting Volume 4, Nomor 1, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

This research aimed to examine the effect of concentrated ownership structure and the audit committee characteristics on the earnings informativeness, as well as examine the negative effect  of  concentrated  ownership  on  the  relationship  of audit  committee  characteristics  with earnings informativeness. Concentrated ownership in this research is based on the percentage shares of ownership in a company. Audit committee characteristics consist of independent, non- financial characteristic, financial expertise, and legal expertise. Control variables in this research are the size of the company, leverage, and market-to-book ratio. This research is based on research conducted by Yeh and Woidtke (2013) and Wawo (2010) with modifications on the variables and sample. This research is modified by making concentrated ownership variable as moderating variable to examine the negative effect of it on the relationship between audit committee characteristics  and  earnings  informativeness.  In  accordance  with  Yeh  and  Woidtke  (2013), earnings informativeness is proxied by relationship between earnings and cumulative abnormal returns (CAR).The research used secondary data from the annual reports of all companies listed on the Indonesian Stock Exchange (IDX) from 2010 to 2013. Sampling method used in this research was purposive sampling. A total sample of 164 companies data were used in analysis. The data is analyzed using multiple linear regression analysis.The  results  of  this  research  indicate  that  concentrated  ownership  negatively  affects earnings  informativeness  and  independence  of  audit  committees  positively  affects  earnings informativeness.   Concentrated   ownership   may   reduce   the   positive   relationship   between independence of the audit committee and earnings informativeness. Nevertheless, the results of this research found no effect of the characteristics of non-financial characteristic, financial expertise, legal expertise on the earnings informativeness. Concentrated ownership does not moderate the relationship of these three characteristics with earnings informativeness.

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