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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 91 Documents
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Search results for , issue "Volume 4, Nomor 2, Tahun 2015" : 91 Documents clear
DETERMINAN EFEKTIVITAS AUDITOR INTERNAL PEMERINTAH DAERAH KABUPATEN SE-JAWA TENGAH Muhammad Akram Naufal; Haryanto Haryanto
Diponegoro Journal of Accounting Volume 4, Nomor 2, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

The  aim  of  this  study  was  to  obtain  empirical  evidence  about  the  influence  of  Professional Expertise, Work Quality Auditor, Auditor Independence Organization, Ascension Career Auditor, and Top Management Support of the effectiveness of internal auditors. It also obtain empirical evidence of how much influence the professional ability, Work Quality Auditor, Auditor Independence Organization, career and promotion, as well as the support of the top management of the Effectiveness of Internal Auditors simultaneously. This study uses the inspectorate auditor regencies in Central Java with samples taken sebanayak 33 respondents. The data obtained were then  analyzed  using  descriptive  statistical  analysis  of  technical,  test  data  quality,  classic assumption test, and multiple linear analysis.
ANALISIS FAKTOR YANG MEMBENTUK KINERJA (CAMELS) PADA PERBANKAN INDONESIA (Studi Empiris pada Perbankan yang Terdaftar di BEI Periode 2009-2012) Mega Tiara Cecaria; Wahyu Meiranto
Diponegoro Journal of Accounting Volume 4, Nomor 2, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aimed to examine the factors that form the performance of the banks in Indonesia using CAMELS method. This study also aimed to determine the major factors that form the performance of the banks in Indonesia. The population in this study are all banking companies listed on the Stock Exchange in 2009-2012. The research used quantitative approach with the total number of samples were 116 research samples. However, there were 17 samples were classified as outliers and should be abolished and the number of samples become 99 samples. Company data used for this study is financial ratio that according to CAMELS ratio, consisting of PR, RAR, CAR and DRR as Capital aspects, RORA, AUR, APB and NPL as Assets aspects, LEV, CDR, SPRD, and DEBT as Management aspects, GPM, PM, ROE, ROTA, ROA, GOTA, NPM, NIM, and BOPO as Earning aspect, CASH, QUICK, LDR and ALR as Liquidity aspects, and IER as Sensitivity to Market Risk aspect. The sampling method was purposive sampling of 29 public listed companies and have no delisted during the period of research. Techniques of analysis in this study is using factor analysis. The result indicated that from 26 ratio, there are 2 insignificant ratio as forming the ratio of bank performance, which are LEV & BOPO, and Earning aspect is the major factor that form the performance of the banks using CAMELS method.
HUBUNGAN ANTARA EFEKTIVITAS KOMITE AUDIT DAN TIMELINESS PELAPORAN PADA PERUSAHAAN TERDAFTAR DI BEI TAHUN 2012 Benny Yosua Ridwan; Faisal Faisal
Diponegoro Journal of Accounting Volume 4, Nomor 2, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this study is to examine the association between audit committee effectiveness and timeliness of submission of audited financial statements the Indonesian Stock Exchange (IDX). The population  of  this  study  were  all  public  companies  which  were  listed  on  Indonesian  Stock Exchange (IDX).  Sampling  was  conducted  by  eliminating  companies  which  were  new  listed, delisted, use foreign exchange and provide incomplete or unavailable data. Data were collected by downloading annual reports of all listed companies. Data from 358 companies can be used for analysis. The data analysis done by using regression model with ordinary least squares (OLS) methods to test factors influencing timeliness of reporting. IBM SPSS Statistics 22 had been used for analyzing. The result shows that audit committee effectiveness is likely to improve timeliness of financial reporting which is taken by companies to publicly release audited financial statements to the stock exchange. The result can be used as consideration by companies to improve audit committee effectiveness in order to enhance timeliness of financial reporting and to comply with Indonesian Stock Exchange regulation.
PENGARUH PENGUNGKAPAN SUKARELA TERHADAP NILAI PERUSAHAAN Rusti Melyana; Muchamad Syafruddin
Diponegoro Journal of Accounting Volume 4, Nomor 2, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

Research about voluntary disclosure nowadays has been one of the rapidly growing research areas in the accounting.  Although there are many research about voluntary disclosure, but there is one issue that has not been researched sufficiently; that is the effect of voluntary disclosure on firm value. This study aims to examine the influence of voluntary disclosure on the firm value of the company. This research has been done especially in the emerging capital markets because this market have high-growth potential, but weak regulatory environment, weak corporate governance, and low information disclosure level. Sample of this study consists of 136 manufacturing companies  listed on the Indonesia Stock Exchange at 2013. Data regarding voluntary disclosure level and other variables have been collected by analyzing the contents of the annul reports. The results show that the extent of voluntary disclosure is positively associated with firm value. The more voluntary information the companies disclose, the higher value they have. This finding might be accepted as a signal to companies to disclose more information to stakeholders.
ANALISIS FAKTOR- FAKTOR YANG MEMPENGARUHI STRUKTUR MODAL (STUDI EMPIRIS PADA PERUSAHAAN PERTAMBANGAN YANG LISTING DI BEI TAHUN 2010-2013) Fajar Jias Nugroho; Etna Nur Afri Yuyetta
Diponegoro Journal of Accounting Volume 4, Nomor 2, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

This research is aimed to analyze the factors that affect the capital structure on a mining company listed on the Indonesia Stock Exchange. The sample of this research is a mining company that is listed on the Indonesia Stock Exchange in the year 2010-2013. The population of this research are 36 by using purposive sampling method companies. These datas were analyzed using multiple regression analysis model, which is preceded by the classical assumption that consists of normality test, heteroscedasticity, multicollinearity and autocorrelation test. Hypothesis testing is done by using the F test and t test. The results of this research indicate that profitability, and business risks have a significant effect the company's capital structure. While the asset structure, ownership structure, company size, sales growth and the tax rate does not have a significant effect on the Capital structure.
ANALISIS REAKSI INVESTOR TERHADAP PENERIMAAN LAPORAN OPINI AUDIT GOING CONCERN Indriani, Widya; Ratmono, Dwi
Diponegoro Journal of Accounting Volume 4, Nomor 2, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this research is to obtain empirical evidence on investor reaction to going concern audit reports. Investor reaction is measured by cumulative  abnormal return (CAR) with the market adjusted model. Institutional ownership is used as a moderating variable. This research hypothesized  that going concern  audit  reports, going  concern  audit reports that cited financing problems,  and going  concern  audit reports  moderated  by institutional  ownership  have negative influence on investor reaction.The sample in this research is all firms listed in Indonesia Stock Exchange during 2008-2013 that received going concern audit reports. The sampling method is purposive sampling, with the final sample is 95 firms. The hypothesis tested using multiple regression with OLS assumptions and one-sample t-test.The result  indicates  going  concern  audit  report  has a significant  negative  influence  on investor reaction. Going concern audit reports that cited financing  problems have no significant influenced  on investor  reaction.  Institutional  ownership  can’t strengthen  the influence  of going concern audit reports on the investor reaction.
Pengaruh Kompetensi dan Independensi Terhadap Kualitas Audit dengan Motivasi dan Etika Auditor sebagai Variabel Moderasi (Studi Empiris Pada Kantor Akuntan Publik di Jakarta) Ditia Ayu Karnisa; Anis Chariri
Diponegoro Journal of Accounting Volume 4, Nomor 2, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aimed to determine the effect of competence and independence on audit quality with motivation and ethics of auditors as moderating variablesThe population in this study is auditors who work in Public Accounting Firm (KAP) listed in the IAI (Institute of Accountants Indonesia) in Jakarta as much as 237 KAP. Samples were selected by purposive sampling technique with certain criteria : KAP at least has 3 partmers which resulted 43 respondents.The results of study showed that only competence affected audit quality. Meanwhile independence did not significantly influence audit quality. In addition, motivation and ethics audit did not moderate the relationship of competence and audit quality as well as the relationship of independence and audit quality.
ANALISIS PENGARUH AUDIT TENURE, ROTASI KAP, UKURAN KAP, DAN KOMITE AUDIT TERHADAP KUALITAS AUDIT PADA PERUSAHAAN MANUFAKTUR DI INDONESIA Sulthon, Muhajir; Cahyonowati, Nur
Diponegoro Journal of Accounting Volume 4, Nomor 2, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

This study purposed to explore the empirical evidence regarding the effect of audit tenure, the rotation of the audit, the size of the public accounting firm, and audit committee on aud it quality. This study uses three control variables which are firm size, firm risk, and growth of the company. The  population of this study is all manufactur companies listed in Indonesia Stock Exchange 2008-2013. The criterias of the sample are manufacturing companies listed in Indonesia Stock Exchange on January 1, 2008 until December 31, 2013, and the company has a complete data for all variables measurement. The total  sample consists   to  71  companies.  this study uses  multiple regression. The results showed that audit tenure, audit rotation, the size of public accounting firm, and   audit committee have a significant effect on audit quality. In this study audit tenure has a negative effect to the audit quality, it shows that longer audit tenure public aco ounting produces better audit quality
FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP PENGHINDARAN PAJAK PERUSAHAAN Kosyi Hadi Prayogo; Darsono Darsono
Diponegoro Journal of Accounting Volume 4, Nomor 2, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to analyze the effect of board compensation, financial sophistication for audit committee, independence board of commisioner, majority shareholding, public shareholding, and board shareholding to tax avoidance measured by effective tax rate. The study population was 416 manufacturing companies that listed in Indonesia Stock Exchange during 2012-2014. The sample used were selected by purposive sampling method. After eliminating data with  several criteria, 110 companies are identified as samples during observation period  2012-2014. Hypothesis testing is performed by using the Regression Analysis. The result of this study showed that financial sophistication for audit committee and majority shareholding structure are consistent with hypothesis which has positively significant effect on tax avoidance. In the other hand, board compensation, independence board of commisioner, public shareholding structure, and board shareholding structure are not consistent with hypothesis that has not significantly effect on tax avoidance.
PENGARUH ATRIBUT CORPORATE GOVERNANCE TERHADAP PENGUNGKAPAN INTELLECTUAL CAPITAL Kartikasari, Aristya; Syafruddin, Muchamad
Diponegoro Journal of Accounting Volume 4, Nomor 2, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

The aims of this study is to examine the infuence of corporate governance attributes like board size, independent non-executive directors, family members on the board, board meetings, directors ownership, government ownership and institutional ownership on intellectual capital disclosure. Firm size, profitability, and leverage used as control variable.The population in this study consists of all listed firms in Indonesia Stock Exchange in year 2011, 2012, and 2013. Sampling method used is purposive sampling. A criterion for firm which have a high level of market capitalization. Another criteria is the firm must have complete data on implementation of corporate governance, total data of this study is 89 data. Then, there is one sample that include outlier should be excluded from samples of observation. So, the final amounts of the sample are 88 data. Multiple regression used to be analysis techniques.The empirical result of this study show that board size, board meetings, managerial ownership, government ownership and institutional ownership have positively significant influence on intellectual capital disclosure. Independent non-executive directors and family members on the board have no significant influence to intellectual capital disclosure.

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