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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
PENGARUH PENGGUNAAN TEKNOLOGI INFORMASI TERHADAP KINERJA AUDITOR (Studi Empiris Pada Auditor KAP di Kota Semarang) Rengganis, Fany Dewi; Isgiyarta, Jaka
Diponegoro Journal of Accounting Volume 4, Nomor 2, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

This research aims to examine the effect of the information technology application to auditor’s performance. This research is a replication of the research that has been done by Herusetya (2011) with differences in sample, variables and analysis method due to data resource differences. This study used primary data taken from accountant public firm in Semarang, while the previous research used primary data taken from the Big Four public accountant firm. There are totally respondents of 46 auditors who work in the public accountant firm in Semarang used in this study.            Data analysis method that has been used is multiple regression analysis with statistical programs IBM SPSS 21. This research is expected to measure the application of information technologi including skill and knowledge of the auditor in information technology, system usage,perceived usefulness and its effect to auditor’s performance.            The result of this research indicates that the application of information technology which is represented by three independent variables, skill and knowledge, system usage and perceived usefulness, has a positive and significant influence about the auditor’s performance. The findings of this study recommends increased in information technology usage so that the effectiveness and efficiency of the audit process can be improved
ANALISIS PENGARUH RASIO KEUANGAN TERHADAP RETURN SAHAM PERUSAHAAN DALAM INDEKS LQ 45 Tahun 2010-2013 Ade Affinanda; 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 study seeks to learn some financial ratios that can be used as a predictor of short return on investment. The object of research used in this study is a company incorporated in the LQ 45 during the 2010-2013 study periode. The variables studied were Profitability and Solvency. The analysis technique used in this research is multiple linear regression.This research was conducted with quantitative methods on the financial statements of listed companies in the LQ 45 during the period 2009-2010. The total sample was 19 companies, which are determined through purposive sampling   method.   Method   of   hypothesis   testing   using   different   test   t-test   and   linear regression.Results of research in line with the results of research conducted by Yeye  (2011). The results of this study showed no positive effect between the Gross Profit Margin (GPM), Net Profit Margin (NPM), return on assets (ROA), Return on Equity (ROE), and Debt To Equity (DER) toreturn stock companies listed in LQ45 on Indonesia Stock Exchange during the period 2010-2013.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA INDIVIDU PENGGUNA SISTEM INFORMASI DENGAN MENGGUNAKAN MODEL DELONE DAN MCLEAN (Studi Empiris pada Pengguna Aplikasi Sistem Informasi Akuntansi di BNI) Nurul Laksmiyati; Wahyu Meiranto
Diponegoro Journal of Accounting Volume 4, Nomor 2, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

This research discuss about factors that can effect individual performance of information system’s user based on DeLone and McLean’s Model. This model uses six factors that can measure an information  system’s  success, those  are information system quality, information  quality, intensity of system information use, end user satisfaction, individual impact, and organizational impact from information system.Independent variables used in this research are information system quality, information quality, service quality, and  facilitating condition. Then, the dependent variable is individual performance of information system’s user. This research also uses intervening variable, that is information system’s  user satisfaction. This research uses survey method by questionnaire in collecting the data. The questionnaires are given to BNI employees in Product Management and Retail Department with the usable response rate is 91%. Afterwards, the data gained is analysed using PLS (Partial Least Square).The results of this research are information system quality, information quality, service quality, and facilitating condition that can effect individual performance of information system’s user through user satisfaction.
ANALISI PENGARUH DEWAN PENGAWAS SYARIAH DAN INTELLECTUAL CAPITAL TERHADAP CORPORATE SOCIAL RESPONSIBILITY PADA BANK SYARIAH DI INDONESIA Rahmah Aulia Haryani; Aditya Septiani
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 observe the influence of the presence of sharia supervisory board (DPS) and intellectual capital towards corporate social responsibility practices (CSR). Intellectual  capital  consists  of  three  elements  which  are  Human  Capital  Efficiency  (HCE), Structural Capital Efficiency (SCE), and Capital Employed Efficiency (CEE). The method which is being  used  by  this  study  is  secondary  data  analysis  towards  annual  reports  of  sharia  bank published in Indonesia. It is using purposive sampling method. This study uses multiple regression analysis. The data includes 11 banks in Indonesia for 2011 – 2013. This study found that the presence of sharia supervisory board has influence towards the report of corporate social responsibility. Intellectual capital which consists of HCE, SCE and CEE has difference influence. HCE and SCE have no significant influence but CEE has positive influence towards corporate social responsibility.
ANALISIS FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP EFEKTIVITAS PENERAPAN ANGGARAN BERBASIS KINERJA (STUDI KASUS PADA SKPD PEMERINTAH KABUPATEN GROBOGAN) Sabtari Nawastri; Abdul Rohman
Diponegoro Journal of Accounting Volume 4, Nomor 2, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

Budgeting approach focuses on the efficiency of the performance of an activity. Budget is drawn very closely related to the public (community), so that the local government is required to manage its finances with the principle of measurement of performance (value for money). Realization of performance-based budgeting is expected to eliminate the negative view of the public about the performance of local government. The purpose of this study was to analyze the factors that influence the effectiveness of the implementation of the Performance-Based Budgeting Purwodadi County Government. The study population was all SKPD in Central Java Grobogan District Government. Sampling method used in this research is census sampling method. The sample used in this study were all SKPD in Central Java Grobogan District Government, amounting to 31 SKPD. The data used is primary data obtained from questionnaires. The analysis technique used is multiple linear regression analysis. Based on the research results, the competence of human resources, information, performance measurement, and leadership style has positive influence on the effectiveness of performance-based budgeting and commitment while goal orientation has no effect on the effectiveness of performance-based budgeting. Based on the goodness of the model, the regression model can be used to predict the effectiveness of performance-based budgeting. While the effectiveness of performance-based budgeting can be explained by the six variables: the competence of human resources, information, goal orientation, performance measurement, leadership style and commitment of 89.6%.
ANALISIS PENGARUH RISIKO LIKUIDITAS TERHADAP PROFITABILITAS PERUSAHAAN PERBANKAN DI INDONESIA Fani Ramadanti; Wahyu Meiranto
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 liquidity risk on bank profitability  in Indonesia. Liquidity risk in this study is proxied by using factors that can be managed by the bank to avoid the threat of liquidity risk. These factors are LDR, cash reserves, liquidity gap, and NPL. The sample selection using purposive sampling method. Purposive sampling method is a method of sampling based on certain criteria. The sample used in this study are 32 banks. The analysis technique used in this research is multiple linear regression. In addition, the hypothesis test used is the F statistic test and statistical test t. The classical assumption used in this study is multicollinearity, heteroscedasticity test, autocorrelation test, and normality test. The results of the F test states that the deposits, cash reserves, liquidity gap, and NPL jointly affect the ROA. Results of t-test shows that  LDR  have  positive  but  no  significant  effect  on  ROA.  Cash  reserves  have  positive  and significant effect on ROA. And the liquidity gap and NPL have negative and significant effect on ROA
PENGARUH KOMPONEN ARUS KAS, LABA AKUNTANSI DAN DIVIDEND YIELD TERHADAP RETURN SAHAM (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR DI BEI PERIODE 2011-2013) Widyanto Faisal Latief; Agus Purwanto
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 influence of three components of cash flow, net profit and dividend yield to the stock return on manufactur industries listed in Indonesian Stock Exchange (IDX) during 2011 to 2013. This study uses 105 samples of 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 the data used is secondary data. Data analysis used are descriptive statistics, classical assumption tests and multiple regression analysis. Variables used in this study are variable cash flow from operating, cash flow from invesment,  cash  flow  from  financing,  net  profit  and  dividend  yield  as  an  independent variable; Stock Return as an dependent variable. The result showed that operation cash flow has positive and significantly impacted the stock return. invesment cash flow has positive and not significant impact to the stock return. financing cash flow has positif and significant impact to the stock return. Accounting profit has positive and not significantly impacted the stock return Meanwhile dividend yield has negative and not significant impact to the stock return.
ANALISIS PERSEPSI MAHASISWA AKUNTANSI DALAM MEMILIH KARIR (Studi Empiris Mahasiswa Akuntansi S1 di Perguruan Tinggi di Semarang) Nikho Averus; Herry Laksito
Diponegoro Journal of Accounting Volume 4, Nomor 2, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

This  research  aim  to  identify  the  perception  of  accounting  students  about  the factors which differentiate of career selection as a accountan, public accountants, government accountants, private accountants, teachers accountants and . non-accountants The factors used a variable salary, professional training, professional recognition, social values, work environment, consideration of labor market need, personality and pride.The data was collect from surveyed respondents methods at several campuses in Semarang City ( UNDIP, UNIKA, UNNES, UDINUS,   and  STIE Bank BPD Jateng). Theamount of accounting students were 150 respondents. This research use SPSS version 20 and data analysis by ANOVA and Kruskal Wallis.The result shows that the difference of student’s perception about factors which influencing career choice are financial reward, professional training, professional confession,   social   values,   work   environment,   personality.   Meanwhile  there   is   no differences perception of consideration of labor market need and pride factor among students.
FAKTOR-FAKTOR YANG MEMPENGARUHI PENERAPAN SELF ASSESMENT SYSTEM (SURVEY PADA WAJIB PAJAK ORANG PRIBADI DI KOTA SEMARANG) Haq, Maulana Syaiful; Muid, Dul
Diponegoro Journal of Accounting Volume 4, Nomor 2, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

Indonesia applies Self Assessment System for its tax collection system.This success depends on parties whether the fiscus or tax payers. This research aims to test factors influenced the application of Self Assessment System. This research uses tax payers obidience, tax payers knowledge, tax payers awareness, and service of fiscus as independent variable. As dependent variable, this research uses the application of Self Assessment Systemitself.This research uses survey method on tax payers which are entrepreneur in Semarang city. Samples are collected withquestionnaire on purposive Sampling. Then data are analyzed by multiple regression analysis.The result shows tax payers obidience, tax payers knowledge, tax payers awareness, and service of fiscus influence the application of Self Assessment System by 56,9%
PENGARUH MEKANISME CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN Benedictus Dimas Widyatama; Agustinus Santosa Adi Wibowo
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 analyze the effect of corporate governance mechanisms on financial performance. The population in this study are all manufacturing companies listed on the Stock  Exchange  in  2011  until  2013.  The  sampling  method  used  in  this  study  was  purposive sampling method.The total number of samples in this study were 90 research samples. This study used multiple linear regression as analysis instrument. Before doing the regression test, it’s examined by using classical assumption test. The results of this study indicate the size of the audit committee, managerial ownership, and the number of audit committee meetings do not affect the financial performance. While the number of board meetings significant negative effect. From this study only board size and independence of the board of commissioners that significant positive effect on financial performance.

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