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<![CDATA[ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI REPORTING DELAY : STUDI EMPIRIS PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA ]]>
<![CDATA[Donabella, Alfa Angelina]]>;
<![CDATA[Fuad, Fuad]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 4, Nomor 2, Tahun 2015 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[Corporate managers tend to do reporting delay when there is bad news in the financial statements. On the other hand investors will delay investment decisions until they obtain information in the financial statements. Accordance with the signaling theory, described by Spence, stating that investors acknowledge the elements in the financial statements as a signal describing a variety of things in the company, moreover the reporting delay can be used as a signal by investors in the initial investment decision. Thus, this study aims to determine the factors that encourage the company doing the reporting delay by using empirical studies on banking companies listed in Indonesia Stock Exchange 2010-2013.This study used secondary data from the financial statements of 39 banking companies on the Indonesia Stock Exchange website during 2010-2013. The data were analyzed using multiple linear regression with audit delay, audit opinion and improvement of audit opinion as independent variables, as well as the audit committee as a moderating variable in relation to the audit delay and reporting delay.The results of this study are consistent with the existing literature, the audit opinion and improvement of audit opinion negatively affect the reporting delay. While the audit delay does not significantly affect the reporting delay, as well as the audit committee can not moderate the relationship between audit delay and the reporting delay.]]>
<![CDATA[PENGARUH KEAKTIFAN KOMITE AUDIT DAN AUDIT EKSTERNAL TERHADAP MANAJEMEN LABA ]]>
<![CDATA[Nonie Dewinta]]>;
<![CDATA[Muchamad Syafruddin]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 4, Nomor 2, Tahun 2015 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[Audit committee and external audit have a very important role to oversee the financial reporting process and monitor the propensity of a company managers to manipulate earnings. Monitoring mechanism is a key factor to reduce conflicts of interest and any opportunistic behavior from the manager. This study aims to examine the effect of activeness of the audit committee, external audit and the interaction between activeness of the audit committee and external audit on earnings management in the non-financial companies in Indonesia. This study uses secondary data from annual reports and financial statements on non-financial companies listed on the Indonesia Stock Exchange in 2013. The sampling method used is purposive sampling. The total number of samples in this study were 178 data. Variable earnings management, activeness of the audit committee, external audit and the interaction between activeness of the audit committee and external audit analyzed by Ordinary Least Square regression. The results of this study indicate that the activeness of the audit committee and external audit Big 4 are significantly negative effect on earnings management. However, the interaction between activeness of the audit committee and external audit significantly positive effect on earnings management. This finding suggests that both the monitoring mechanisms functioning jointly within the firm would indicate potential increasing earnings management.]]>
<![CDATA[THE EFFECTS OF CORPORATE GOVERNANCE STRUCTURE AND FIRM CHARACTERISTIC TOWARDS ENVIRONMENTAL DISCLOSURE ]]>
<![CDATA[Alfiandita Putri Fortunella]]>;
<![CDATA[P. Basuki Hadiprajitno]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 4, Nomor 2, Tahun 2015 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[This study aims to obtain empirical evidence about the effect of corporate governance structure and firm characteristic towards environmental disclosure of firms in Indonesia. Prior research review show that there is no consistency and have variety results. This research is a replication with modification of the research by Rao, et al (2012) and Burgwal and Vieira (2014) that examined the influence of corporate governance structure and firm characteristic on environmental disclosure. This study attempts to examine it with seven independent variables. These are independent commissioners, institutional ownership, board of commissioners size, proportion of women directors, firm size, profitability and industry type.The population of this study was all companies listed in Indonesia Stock Exchange (IDX) in 2012 and 2013. Sample consists of companies which disclose environmental disclosure through the GRI 3.1 index on sustainability report so there are 59 firms that determined as samples and 59 observations of financial statements. Analysis of Covariance (ANCOVA) test was used as an analysis technique to examine the hypotheses. Statistic program in this study used SPSS 20.The results of this study showed that independent commissioners, board of commissioners size and industry type have significant positive effect on environmental diclosure. While institutional ownership, proportion of women directors, firm size and profitability have no significant influence on environmental disclosure. This research showed that corporate governance practices and firm characteristic in Indonesia was still minimize to control the extent of environmental disclosure.]]>
<![CDATA[BUDAYA ETIS MEMEDIASI HUBUNGAN ANTARA TEKANAN ANGGARAN WAKTU DAN KUALITAS AUDIT (Studi Empiris pada Auditor KAP di Kota Semarang) ]]>
<![CDATA[Latifa, Devi Anisa]]>;
<![CDATA[Ghozali, Imam]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 4, Nomor 2, Tahun 2015 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[The purpose of this study is to analyze how time budget pressure affect audit quality by ethical culture and how ethical culture mediate an indirect effect of time budget pressure on audit quality.In this study, the form of primary data collected by using questionnaire that shared for auditor in Semarang. Fifty samples are used in this study. Data analyzed with the quality data test, classic assumption test, and the examination of the hypothesis using model of multiple linear regression, path analysis.The results show that time budget pressure does have negative impact to the audit quality and also ethical culture. The ethical culture is found to have positive impact to the audit quality. From this results can be concluded that the ethical culture does not mediate in indirect effect of time budget pressure on audit quality.]]>
<![CDATA[PENGARUH PERKARA DI PENGADILAN, KARAKTERISTIK DEWAN KOMISARIS, DAN PENGUNGKAPAN SECARA PROAKTIF TERHADAP KINERJA PERUSAHAAN LISTING BEI ]]>
<![CDATA[Sulaiman Sulaiman]]>;
<![CDATA[Nur Cahyonowati]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 4, Nomor 2, Tahun 2015 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[In Indonesia, corporate governance is an important tool in achieving corporate goals. Many companies implement corporate governance ont he various aspects. This study aimed to examine the effect of corporate governance on various aspect; case on court , board size, number of independent commisioners, number of board meetings, number of other companies’ boards in which the commissioners are members , frequency of board meetings, disclosure of earnings forecasts, and disclosure of CSR on the performance of companies with size as variable control The population in this research are all companies in all areas of business listed on the Stock Exchange in 2013. The sampling method used in this research is cross-sectional sampling. The number of samples in this research are 307 companies.The results show that the disclosure of CSR has a significant effect on the performance of the company, while the other independent variables have no significant effect on the performance of the company.]]>
<![CDATA[PENGARUH TRANSPARANSI DAN KINERJA TERHADAP PROFIT DISTRIBUTION : Studi Empiris Bank Umum Syariah di Indonesia periode 2010-2013 ]]>
<![CDATA[Rensi Permatasari]]>;
<![CDATA[Adityawarman Adityawarman]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 4, Nomor 2, Tahun 2015 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[This study aims to examine transparency and performance to profit distribution of islamic bank in Indonesia. The study of Lachrech found that performance has strong correlation to profit distribution. The disclosure level of information in islamic bank is needed by investment account holder as transparency is given by islamic bank. Dependent variable used in this study is profit distribution. Independent variabels used in this study are disclosure level of information and performace measured by CAMELS. (CAR, ASSET, MANAGEMENT, EARNINGS, LIQUIDITY. And SENSITIVITY).The sampel of this study consists all islamic bank listed on BI in year 2010 until 2013. The sampling method used in this study was purposive random sampling and content analysis. There are 43 banks that become sampel of this study. The analysis technique used is the multiple regression analysis.The results show that disclosure level of information as transparency has no significant effect to profit distribution, Performance consists of CAR, NPF, NIM has postive significant effect to profit distribution. CI has negative significant effect to profit distribution.]]>
<![CDATA[PENGARUH SISTEM INFORMASI AKUNTANSI, SISTEM PENGENDALIAN INTERN DAN KOMPETENSI SUMBER DAYA MANUSIA TERHADAP KUALITAS LAPORAN KEUANGAN DAERAH DENGAN FAKTOR EKSTERNAL SEBAGAI PEMODERASI (STUDI KASUS PADA PEMERINTAH DAERAH KABUPATEN MAGELANG) ]]>
<![CDATA[Nurendah Ragillita Untary]]>;
<![CDATA[Moh Didik Ardiyanto]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 4, Nomor 2, Tahun 2015 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[The purpose of this research is to determine the effect of accounting information systems, internal control systems, and human resource competencies on the quality of the region 's financial statements using the external factors as moderation. The population in this study were all employees of the local government district of Magelang. The sample in this study was 100 respondents, namely finance and accounting staff in work units (SKPD) Magelang. Data were collected by using questionnaires and interviews. The research proved that all independent variables accounting information systems, internal control systems, and human resource competencies have positive effects on the local government financial statements while external factors do not moderate the influence of variables accounting information systems, internal control systems and human resource competencies to the quality of local government financial statements.]]>
<![CDATA[PENGARUH MEKANISME CORPORATE GOVERNANCE TERHADAP STRUKTUR MODAL DI INDONESIA ]]>
<![CDATA[Anggraini, Rista]]>;
<![CDATA[Syafruddin, Muchamad]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 4, Nomor 2, Tahun 2015 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[The aim of this study is to examine the influence of corporate governance mechanisms such as board of commissioner, institutional ownership, governmental ownership, and quality of external auditor on firm’s capital structure in Indonesia. This study also uses three control variables such as growth opportunity, profitability, and firm size. The population in this study consists of all listed non- financial firms in Indonesia Stock Exchange (BEI) in year 2013. The sampling method used in this study is purposive sampling with specified criteria. By doing sampling and processing data, the final amounts of the sample are 398 firms. This study uses multiple regression analysis technique to examine the hypotheses. The results of this study show that board of commissioner has negatively significant influenced on capital structure. Institutional ownership and governmental ownership are not significantly affected on capital structure. Quality of external auditor has negatively significant influenced on capital structure, but independent sample t-test about quality of external auditor shows that actually there is no difference on capital structure between firms engaging with the Big Four audit firms and firms engaging with the non-Big Four audit firms.]]>
<![CDATA[PENGARUH MEDIA KOMUNIKASI DAN KEAKRABAN DENGAN KLIEN TERHADAP KEYAKINAN AUDITOR DALAM PENDETEKSIAN KECURANGAN ]]>
<![CDATA[Widyatama, Widyatama]]>;
<![CDATA[Kiswara, Endang]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 4, Nomor 2, Tahun 2015 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[The purpose of this study is to examine the effect of media communication and familiarity with clients against the auditor's confidence in detection of fraud. This study is a replication of a study conducted by Cefaratti and Barkhi (2013) in the United States with differences in location, object, sampling and analytical methods.The research samples were 57 which were obtained from the auditors worked who in Public Accounting Firm (KAP). The data processed in this study are primary data and sample selection methods using simple random sampling system. By using t-test, this study are expected to measure the effect of communication media, familiarity with the client, and the impression received by the auditor of the client in detecting fraud.Research proves that face to face meetings give greater confidence to the auditor in detecting fraud. Familiarity with client affect auditors’ confidence in the detection of fraud and the information provided from the old client is trusted truth by auditors. In addition, the auditors feel the possibility of fraudulent information submitted by the client when the client gives a negative impression]]>
<![CDATA[PENGARUH HUMAN CAPITAL DAN GENDER TERHADAP KUALITAS AUDITOR PADA KANTOR AKUNTAN PUBLIK DI INDONESIA ]]>
<![CDATA[Fahmi Ahmad Riyadi]]>;
<![CDATA[Endang Kiswara]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 4, Nomor 2, Tahun 2015 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[Human capital is the most important asset of Public Accounting Firms. A Public Accounting Firm must make sure they have enough personnel equipped with the required competencies and professional characteristics so that they may perform in accordance with the standards, legal requirements, and expectations of the public. And now, the number of woman auditor is increasing. Not only be a junior auditor but also the manager even partner in Public Accounting Firm. This research examines the effect of human capital and gender on auditor quality in Indonesian Public Accounting Firm. Samples are 66 auditor which was obtained from Public Accounting Firms. The result indicate that human capital affect the auditor quality in Indonesia Public Accounting Firm. While gender doesn’t affect the auditor quality. In addition, in comparing the effect of human capital on the quality auditors, foreign Public Accounting Firm (KAPA) has a greater influence than national Public Accounting Firm (KAP).]]>
