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<![CDATA[PENGARUH STRUKTUR MODAL TERHADAP KINERJA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2013 ]]>
<![CDATA[Novita Mardyani Rosalinawati]]>;
<![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[This study aims to empirically examine the impact of capital structure on performance of companies in Indonesia, which is one of developing countries. Dependent variable of this study is the performance of the company. Performance is measured by Return on Asset (ROA), Return on Equity (ROE), and Net Profit Margin (NPM). Independent variable is debt level as a proxy of capital structure. Debt level is measured by the ratio of short-term debt to total asset (STD), ratio of long-term debt total asset (LTD), and ratio of total debt to total asset (TTD). In addition, this study also use firm size as control variable. Population in this study includes all companies listed in Indonesia Stock Exchange (IDX) in 2013. Selection of the sample is done with purposive sampling method. Sample used in this study are all non-financial companies that have financial data availability in 2013 and have positive equity value. Initial sample obtained are 393 data. After excluding 13 outlierS, the final sampel used in this study are 380 data. Multiple regression analysis is utilized for hypotheses testing. Overall, the results show that capital structure has significant negative effects on the company performance variables. STD, LTD, and TTD have negative effects on ROA. LTD and TTD have negative effect on ROE, whereas the effect of STD on ROE is not significant. Furthermore, STD and TTD also negatively affect NPM, while the influence of the LTD on NPM is not significant.]]>
<![CDATA[PENGELOLAAN DAN PELAPORAN ASET WAKAF PADA LEMBAGA WAKAF DI INDONESIA: STUDI KASUS PADA YAYASAN BADAN WAKAF SULTAN AGUNG ]]>
<![CDATA[Intan Wijaya]]>;
<![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 in regard to research recording of accounting and reporting waqf assetto the Indonesian waqf institution. The main purpose of this study is to investigate the process of recording and reporting the waqf asset to the Indonesian institution. This research give qualified information to the stakeholder as well as interested parties to explore waqf accounting system. This study was conducted using the qualitative methods through a case study in the Yayasan Badan Wakaf Sultan Agung by interview, analized financial report and related documents obtained directly from the organization.The result showed the unavalaible of accounting system which specific to organize waqf. this thing has been evidenced by the informants explanation who are worked in financial sector. However, this thing would not be an obstacle to the waqf institution as this institution applied accounting system based on PSAK 45 regarding Financial Reporting of Non-Profit Entities approaching accounting system for WAQF.]]>
<![CDATA[Pengaruh Pengungkapan Corporate Social Responsibility Terhadap Praktik Manajemen Laba ]]>
<![CDATA[Ricardo, David Marciano]]>;
<![CDATA[Faisal, Faisal]]>
<![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 corporate social responsibility disclosure , corporate characteristic such as profitibility, levergae, and size on the practice of earning management and how corporate characteristics moderating the relation of corporate social resposibility and earning management. The population in this study were all non-financial sector corporation listed in Indonesian Stock Exchange (BEI). The sample in this study was 151 of such corporations. Data were collected using observation. This reserearch found csr disclosure negatively affecting to earning management with discretionary accrual as the proxy. In addition, this research found profitability is a moderating variable between the relation of csr disclosure and earning management. Leverage and size cannot moderating the said relation.]]>
<![CDATA[PENGARUH PENGUNGKAPAN INFORMASI MODAL INTELEKTUAL DALAM LAPORAN TAHUNAN TERHADAP KAPITALISASI PASAR PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2010-2013 ]]>
<![CDATA[Alfianti Permatasari]]>;
<![CDATA[Abdul Rohman]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 4, Nomor 2, Tahun 2015 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[This study aimed to examine the effect of disclosure of intellectual capital in the annual report manufacture companies listed on the Stock Exchange for the period 2010-2013 to company's market capitalization. This study refers on research of Anam et al (2011) and Rachmi (2014) by modifying the sample and the addition of variables level of intellectual capital and ownership concentration variables as control variables. This research is written because there is a asymetry information between companies and stakeholders about intellectual capital which is expected to affect market capitalization.This study uses secondary data derived from the annual report of manufacture companies listed on the Indonesian Stock Exchange (BEI) in the period 2010 to 2013. The sample of this study was interpreted by a purposive sampling method. The total sample in this company is 160 manufacturing company. The analysis method used in this research is multiple linear regression analysis.The results of this study found that the level of disclosure of intellectual capital in manufacture companies listed on the Stock Exchange in 2010-2013 significant positive effect on the market capitalization. This results gives the conclusion that the disclosure of intellectual capital will reduce asymmetry information and will provide a positive signal of comapny, so give influence to market capitalization. However, there is a control variables in the study that is leverage have not significant effect on the market capitalization.]]>
<![CDATA[PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN DAN NILAI PASAR PERUSAHAAN SEKTOR KEUANGAN DI INDONESIA ]]>
<![CDATA[Theresia Margaretha Oktavia]]>;
<![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[For the financial sector companies managing intellectual capital is important because this sector should invest for the development of human capital, organizational processes, and corporate knowledge base in order to make a competitive advantage sustainable and durable. This study aimed to examine the effect of intellectual capital on financial performance and market value of financial sector companies.By using multiple linear regression analysis, this study examines the effect of IC as measured by value added intellectual capital efficiency (VAIC) and it’s three components (capital employed, human capital and structural capital) on financial performance (ROA, ROE, and GR) and market value of the company (MtBV). The data used are secondary data obtained from 159 financial sector companies listed in Indonesia Stock Exchange in 2011-2013.The findings show that there is a positive significant effect of the intellectual capital (VAIC) on financial performance (ROE and ROA) and there is no effect of intellectual capital on the market value (MVtBV). VACA affect positively financial performance (ROE) and market value. VAHU has positive significant effect on financial performance (ROE and ROA) and does not have a significant effect on the market value. STVA has positive significant effect on the market value and does not have a significant effect on financial performance. The contribution of IC to the financial performance (ROE) and market value differs by industries.]]>
<![CDATA[ANALISIS HUBUNGAN AUDITOR-KLIEN : FAKTOR-FAKTOR YANG MEMPENGARUHI AUDITOR SWITCHING ]]>
<![CDATA[Silvya Ayu Putri Pradita]]>;
<![CDATA[Herry Laksito]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 4, Nomor 2, Tahun 2015 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[The financial statements are the responsibility of the form to the principal agent in accordance with agency theory. To avoid the presence of information asymmetry between the two sides, a solution that can be traveled is doing an engagement with the auditor. A long period of the audit tenure between the auditor and the client has an impact on auditor independence. One suggestion to remain independent is the auditor rotation . Past research on auditor switching showed different results. The purpose of this study is to examine the factors that affect the auditor switching using empirical studies on companies listed in Indonesia Stock Exchange in 2011-2013.This study used secondary data from the financial statements of 30 companies manufacturing in Indonesia Stock Exchange website during 2011-2013. Data were analyzed using logistic regression with the company's financial condition, audit opinion and the client size audit opinion as independent variables, as well as switching auditors as the dependent variable.The test results of the research hypothesis indicates that the audit opinion negatively affect the auditor switching. While the company's financial condition and client size does not significantly affect the auditor switching.]]>
<![CDATA[ANALISIS FAKTOR-FAKTOR YANG MEMEPENGARUHI KEBIJAKAN DIVIDEN (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI PERIODE 2010-2013) ]]>
<![CDATA[Nurkholis Nurkholis]]>;
<![CDATA[Agus Purwanto]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 4, Nomor 2, Tahun 2015 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[This research aims to analyze the influnce of investment opportunity set, profitability, free cash flow and collaterializable assets on the dividend policy. The population of this research are all manufacturing companies that listed in Indonesian Stock Exchange (IDX) during 2010-2013. The sample was selected using purposive sampling method and obtined one hundred twenty five firms being sampled. This research analyzes the company’s annual report using the method of content analysis. Data analysis used descriptive statistics, assumption tests, and tobit regression model.The result of this study showed that investment opportunity set, profitability and free cash flow significantly influence to the dividend policy. Meanwhile, collaterializable assets had no effect to dividend policy.]]>
<![CDATA[PENGARUH MEKANISME CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN PERUSAHAAN ]]>
<![CDATA[Utami, Destriana Wiryakurnia]]>;
<![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  purpose  of  this  study  is  to  examine  the  influence  of  corporate  governance mechanisms  such  as  disclosure  on  corporate  governance  practice,  board  of commissioner, managerial ownership, board committees, and auditor quality on financial performance. This study used a population of all listed firm in Indonesia Stock Exchange in 2013. The sampling method in this research is purposive sampling. There are 220 data that included the criteria. Then, there are 27 samples that include outlier should be excluded from samples of observation. So, the final amounts of the sample are 193 data. Multiple regression used to be analysis technique. The empirical result of this study show that disclosure on corporate governance practice has positive effect to ROE significantly. Managerial ownership and board committees have negative effect to ROE significantly. Auditor quality has negative effect to Tobin’s Q significantly.]]>
<![CDATA[PENGARUH STRUKTUR KEPEMILIKAN, KINERJA, DAN RISIKO TERHADAP KOMPENSASI EKSEKUTIF ]]>
<![CDATA[Rr Diana Atika Ghozali]]>;
<![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[This study aimed to obtain empirical evidence about the influence of ownerhip structure, risk, and performance to the executive compensation. The population of this study was all banking industries are listed in Indonesia Stock Exchange (ISX) in 2011-2013. Sample of this study selected by used purposive sampling method. There are 35 banking industries each year which fulfilled criterion as the research sample. Data analysis was perform by used statistic program, Smart-PLS version 3.0. The result of this study showed that ownership structure had no significantly influence to the executive compensation of banking industries in Indonesia. Meanwhile, the performance and the risk significantly influence to the executive compensation of banking industries in Indonesia.]]>
<![CDATA[Pengaruh Hubungan Corporate Governance Terhadap Kinerja Keuangan ]]>
<![CDATA[Yudha Prawira]]>;
<![CDATA[Haryanto Haryanto]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 4, Nomor 2, Tahun 2015 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[This study examined the relationship of the Effect of Corporate Governance Financial Performance Against a case study on the financial company 'listed on the Stock Exchange in 2010-2012. The purpose of this study was to determine the effect of board size, the size of the independent directors, the size of the board of directors, managerial ownership on firm performance.The population in this study were all financial companies listed on the Jakarta Stock Exchange (JSX) during the study period, ie 2010-2012. The sample in this study sample of 198 companies.The results showed that the composition of the independent directors (having a positive influence on the performance of the company, the effect of board size positively on the performance of the company, the effect size of the board of directors is positively significant to the company's performance managerial ownership has a negative effect on the performance of the company. ]]>
