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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
PENGARUH MANAJEMEN LABA, RISIKO PASAR, KOMITE AUDIT, AUDIT EKSTERNAL, DAN STRUKTUR KEPEMILIKAN TERHADAP NILAI PASAR (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2011-2013) Muhammad Baru Herman; Agus Purwanto
Diponegoro Journal of Accounting Volume 4, Nomor 1, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

This study used an independent variable earnings management, market risk, audit committee, external audit, and ownership structure to analyze its effect on the market value as the dependent variable, using firm size, firm growth, and leverage as control variable. Measurement of market value used Feltham Ohlson model to determine the estimated market price of the firm.            The population of this study is 37 samples from manufacturing firms that listed in Indonesian Stock Exchange (IDX) during 2011 to 2013. The sampling method used for this study is purposive sampling. Type of data used is secondary data. Data analysis used descriptive statistics, classical assumption test, and multiple linear regression analysis.            The result of this study showed that earnings management, market risk, and external audit significantly influence to the market value. Meanwhile, audit committee, ownership structure (both institutional and managerial) had no significant effect to the market value.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI INTELLECTUAL CAPITAL DISCLOSURE DAN PENGARUH INTELLECTUAL CAPITAL DISCLOSURE TERHADAP MARKET CAPITALIZATION Prabowo, Dhanindra; Purwanto, Agus
Diponegoro Journal of Accounting Volume 4, Nomor 1, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

This research aims to analyze the influence of firm size, firm age, leverage, profitability, and independent commissioner on the intellectual capital disclosure and influence of intellectual capital disclosure on market capitalization.The population of this research are all real estate and property companies that listed in Indonesian Stock Exchange (IDX) during 2010-2012. The samples were selected using purposive sampling method and obtained eighty four companies being sampled. This research analyzes the company’s annual report using the method of content analysis. Data analysis used descriptive statistics, classical assumption test, and multiple linear regression analysis. The result of this study showed that firm size and profitability significantly influence to the intellectual capital disclosure. Meanwhile, leverage,firm age and independent commisioner , had no effect to the intellectual capital disclosure. And, Intellectual capital disclosure significantly influence to the market capitalization.
PENGARUH PENGUNGKAPAN SUSTAINABILITY REPORT TERHADAP KINERJA DAN NILAI PERUSAHAAN Bima Putranto Sejati; Andri Prastiwi
Diponegoro Journal of Accounting Volume 4, Nomor 1, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

Environmental damage becomes seriously problem in this decade and the most damagerrefers to companies. One of their responsibility is publish their Sustainability Report. Sustainability Report helps companies to show their responsibility about the Economy, Social and Environment aspects. Sustainability Report Disclosure follows the guidelines from Global Reporting Initiative (GRI), G3 and G3.1, both consist of three main aspects which are Economic performance, Environment performance and Social performance. In this research, the data  population taken from  companies that publishes Sustainability Report and listed into Indonesia Stock Exchange starts from 2006 – 2013. The result of this research  shows  that  Sustainability  Report  Disclosure  does  not  have  any  significant relation  on  firm  performance  and  firm  value.  Then,  the  disclosure  of  Economy Performance, Environment Performance and Social Performance of Sustainability Report also does not have significant relation on firm performance and firm value
ANALISIS PERGANTIAN KANTOR AKUNTAN PUBLIK DAN KETEPATAN WAKTU DALAM PELAPORAN TERHADAP REAKSI PASAR (Studi empiris pada perusahaan manufaktur yang terdaftar di BEI) Sony Cokro Handoko; Sudarno Sudarno
Diponegoro Journal of Accounting Volume 4, Nomor 1, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

This research aims to analyse the effect of auditor switching and timelines on theinvestor behavior which is indicated by market reaction of the 50 companies listed on the Indonesian Stock Exchange on the date of reporting at the Financial Service Authority (OJK) inthe period 2009-2012.The study used a measuring tool cumulative abnormal returns around the date of auditor switching listed on the Stock Exchange and the date of the financial statement reporting to the Financial Services Authority. This study also adds control variables are firm size, tenure, and ROA.The result of the analysis show that there is a markets’ reaction, which is indicated by negative cumulative abnormal stock return around the date of auditor- switching and a significant  positive to  the timelines.  Based  on  the result,  I conclude  that  there is  an information content of auditor-switching, and investor percieved that as a bad news. The result also show us that the companies which submit timely the report to the public in accordance with the rules, is the company that the performances better than the companies that are not on time.
Pengaruh Kepemilikan Manajerial, Kepemilikan Pemerintah, Konsentrasi Kepemilikan, Ukuran Pemerintah, Daya Saing Industri, serta Profitabilitas Perusahaan terhadap Luas Pengungkapan Corporate Social Responsibility Zulfikar Rizky; Etna Nur Afri Yuyetta
Diponegoro Journal of Accounting Volume 4, Nomor 1, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

This study examines the influence of ownership structure by-ownership concentration, director ownership, and government ownership- on Corporate Social Responsibility (CSR) and the association between firm characteristics by-Market Capitalization, Profitability, and degree of industry competitiveness- and the extent of CSR. This study uses Bursa Efek Indonesia(BEI)- listed-firms as sample selected based on purposive sampling method with total 80 firms selected. This study uses a CSR disclosure checklist to measure the extent of CSR disclosure in annual report and a multiple regression analysis to examine the influence of each independent variables on dependent variable.The result shows that ownership concentration has negative influence, and government ownership has positive influence on the extent of CSR on annual report. For the firm characteristics this study finds Market Capitalization and degree of indutry competitiveness have positive influences on the extent of CSR on annual report.
HUBUNGAN CORPORATE SOCIAL PERFORMANCE DAN KINERJA KEUANGAN PERUSAHAAN (Studi Empiris pada Perusahaan yang Menerbitkan Sustainability Report Sesuai Standar GRI) Rahma, Candri; Syafruddin, Muchamad
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 are to know : (1) The influence of Corporate Social Performance to Corporate Finance Performance (2) The influence of Corporate Finance Performance to Corporate Social Performance. This research sample is annual report and sustainability report from companies that listed in ISRA 2012. The sampling method that used in this research is purposive sampling. There are 30 companies observed in 2012 which fulfilling criteria as this research sample. The analysis method of this research is simple regression analysis and multivariate regression analysis. The result of research show that Corporate Social Performance didn’t have a significant relation with Corporate Finance Performance. But on the other side, Corporate Finance Performance highly correlated to the Corporate Social Performance.

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