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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
ANALISIS FAKTOR – FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN EMISI KARBON DI INDONESIA (Studi Pada Perusahaan Yang Terdaftar di Bursa efek Indonesia Periode 2010 - 2013) Robby Priyambada Suhardi; 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 industry type, firm size, profitability, leverage, and enviromental performance on the carbon emission disclosure. Measurement of  carbon emission disclosure used content analysis. There are 18 items to detect  carbon emission disclosure.Object in this study are companies that listed in Indonesian Stock Exchange (IDX) during 2010 -2013. The sample was selected using purposive sampling method and obtained thirty three companies being sampled. Type of data used is secondary data. Data analysis used frequency table, descriptive statistics, classical assumption test, and multiple linear regression analysis.The result of this study showed that industry type, firm size and profitability  significantly influence to the carbon emission disclosure. Meanwhile, leverage and enviromental performance had no significcant effect to the carbon emission disclosure.
PENGARUH PEMBAYARAN DIVIDEN TERHADAP KUALITAS LABA Dwi Anita Nur Fitriani; Muchamad Syafruddin
Diponegoro Journal of Accounting Volume 4, Nomor 2, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the influence of dividend payment on earnings quality. Dividend payment divided into four features, they are dividen-paying status, the amount of dividend, the amount rise of dividend , and dividend persistence. Samples consist of 81 firms from manufacturing industry are listed in Indonesia Stock Exchange on January 1, 2008 until December 31, 2012. Multiple regression used to be analysis technique. The empirical result of this study show that dividend-paying status, the amount rise of dividend, and persistence dividend have positively and significant influenced on earning quality, although author do not find evidence that larger  dividend is an indicator of higher earning quality.
ANALISIS RASIO KEUANGAN TERHADAP KONDISI FINANCIAL DISTRESS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2008-2013 Aryani Intan Endah Rahmawati; P. Basuki Hadiprajitno
Diponegoro Journal of Accounting Volume 4, Nomor 2, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

The  economic  crisis  in  2008  was  sourced  from  the  United  States  continued  in  othercountries that lead the global economic crisis. This has an impact on the economy in Indonesia  because Indonesia  is  a  small  open economy and  very sensitive to  external factors. Manufacturing company is one of the companies which experienced a decline in production. Companies that continue to show declining performance is feared will experience financial distress that led to the bankruptcy of the company.  Elloumi and Gueyie defines financial distress as a company that has earnings per share (earnings per share) negative. Financial distress is important to learn because it serves as a sign that a company will go bankrupt in order to take anticipatory action to prevent it. This research aims to test the effect of financial ratios to financial distress at a manufacturing company listed on Indonesia Stock Exchange (IDX) in period 2008-2013. The results showed that only the ratio of earnings before interest and tax to total asset that affect both financial distress on one or two years before financial distress. However,other factors, such working capital to total asset, market value of equity to book value of total liabilities, retained earnings to total asset, sales to total asset, and cash flow from operations to total asset do not affect both financial distress on one or two years before financial distress.
ANALISIS FAKTOR INTERNAL DAN EKSTERNAL YANG BERPENGARUH TERHADAP AUDIT REPORT LAG Yosua Martin Sutikno; P. Basuki Hadiprajitno
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 analyze the factors that affect audit report lag of financial reports to the manufacturing companies listed on the Indonesia Stock Exchange. The examined factors of this research are size company, board independence, audit committee, auditor opinion, reputable company KAP, auditor change, and ownership concentration as the independent variable, while the audit report lag as the dependent variable.The sample consists of 598 companies listed in the Indonesia Stock Exchange (IDX) and submitted financial reports to Bapepam in the period 2010-2013. The data that was used in this research was secondary data and selected by using purposive sampling method. Model analysis using multiple linear regression analysis. Using the F-test to determine the effect of simultaneous between company characteristics and capital structure. Using t-test to examine the partial correlation of each independent variable on audit report lag.Based on analytical results shows that variable auditor opinion, reputable company KAP, and ownership concentration have significant influence toward audit report lag, while variable size company, board independence, audit committee and auditor change doesn’t have significant influence toward audit report lag.
ANALISIS TERHADAP HUBUNGAN ANTARA KONVERGENSI INTERNATIONAL FINANCIAL REPORTING STANDART (IFRS), MANAJEMEN LABA DAN KUALITAS AUDIT (Studi Empiris pada Industri Properti dan Real Estat yang Terdaftar di Bursa Efek Indonesia Tahun 2007 dan 2013) Intan Bias Papeke; Endang Kiswara
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 relationship between the convergence of IFRS , earnings management and audit quality. Based on the research of Van Tendeloo and Vanstraelen (2005), proposed that audit quality may be associated between the convergence of IFRS and earnings management . The research was done by executing the financial reporting in 2007( before convergence IFRS) and in 2013 ( after the convergence of IFRS ) at real estate and property companies  with a total sample  of  34  companies  . Analysis tools  used include  non-parametic Wilcoxon Signed Rank Test, Mann Whitney U test and Sobel test. The results showed that there is differences in earnings management before and after convergence IFRS. In addition, this study reveals that there is no differences in earnings management when the company was audited by big 4 Auditor and non big 4 Auditor. Meanwhile, the results of this study stated that audit quality is not associated  between  the  convergence  of  IFRS  and  earnings  management.Implication  of  this research showed that audit quality is not associated with earnings managementand the relationship between the convergence of IFRS and earnings management
PENGARUH SOSIALISASI PERPAJAKAN, PENGETAHUAN PERPAJAKAN, PERSEPSI WAJIB PAJAK TENTANG SANKSI PAJAK DAN IMPLEMENTASI PP NOMOR 46 TAHUN 2013 TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI ( Studi Empiris pada Wajib Pajak di Kabupaten Banjarnegara ) Hana Pratiwi Burhan; Zulaikha Zulaikha
Diponegoro Journal of Accounting Volume 4, Nomor 2, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aimed to analyze the factors that affect an individual taxpayer compliance in Banjarnegara.  This  study  consists  of  four  independent  variables  and  the  dependent variable. independent variable in this study is the socialization of taxation, tax knowledge, perceptions taxpayer about tax penalties and taxpayers perception on the implementation of PP 46 tahun2013. While the dependent variable in this study is the individual taxpayer compliance.This study used a simple random sampling technique and using the questionnaire survey method  in  data  collection,  respondents  were  sampled  individual  taxpayers  who  are enrolled in KP2KP Banjarnegara. Research data analysis using multiple regression analysis with SPSS 16.0.Based  on  the analysis  that  has  been  done,  this  study  shows  that the socialization  of taxation,  tax  knowledge,  and  perceptions  of  the  taxpayer  of  PP  46  in  2013  and  a significant positive effect on the individual taxpayer compliance. While the taxpayer perceptions about tax penalties do not affect the compliance of individual taxpayers.
PENGARUH PENERAPAN IFRS KARAKTERISTIK PERUSAHAHAAN DAN KUALITAS AUDITOR TERHADAP AUDIT DELAY Septiana, Puspa Avinda Dwi; Ratmono, Dwi
Diponegoro Journal of Accounting Volume 4, Nomor 2, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

The value of the timeliness in financial reporting is an important factor for beneficial of the information in the financial statements. Timeliness can be measured by the level of audit delay that calculated by difference between closing date in financial statement until the date of the auditor's report. This study is aimed to examine the influence of IFRS implementation, the company’s characteristics, and the quality of the auditor towards the audit delay. Characteristics of the company used in this study are the company size, the leverage, and the loss announcement.The population used in this study is all of the manufacturing company listed in Indonesia Stock Exchange in 2010, 2011, 2012 and 2013. The writer uses the purposive sampling for the sampling method. The criteria of the company which is used is company must have published audited financial report for four years successively and used rupiah, so that  the number of the sample in this study is 416 data. The analysis technique used in this study is multiple linear regresion.The analysis shows that the company size, leverage and the auditor’s quality  significantly affect the audit delay at different levels of significance. The company size variable affects the audit delay negatively. There are two variables that are not affecting the delay audit, those are the implementation of ifrs, and loss announcement.
PENGARUH KARAKTERISTIK CORPORATE GOVERNANCE TERHADAP LUAS PENGUNGKAPAN CSR Claudya, Ditta Elfratianti; Januarti, Indira
Diponegoro Journal of Accounting Volume 4, Nomor 2, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

The  objective  of  this  research  was  to  analyze  which  characteristics  of  corporate governance that influence the extent of corporate social responsibility (CSR) in companies engaged in manufacturing and mining listed in BEI and specified in sustainability reporting companies listed on IDX. Factors that were tested in this study is an independent commissioner, foreign ownership, public ownership. This sturdy uses 1 proxy that disclosure index.As the dependent variable, the research disclosure of corporate social responsibility is measured using Global Reporting Index (GRI) based on research that has been carried out by Said, et.al. in 2009. By using the method of random sampling, 97 companies of all comapnies listed on the IDX is based on the company’s sustainability report in 2013, and the data were analyzed using multiple regression. The empirical results indicate that the independent directors have a positive relationship, and significant impact on corporate social responsibility disclosure in proxy disclosure index.
PENGARUH KEAHLIAN AKUNTANSI KOMITE AUDIT TERHADAP SIFAT-SIFAT PERKIRAAN LABA Rumaisah Azizah Al Adawiyah; Sudarno Sudarno
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 is to examine the influence of accounting expertise on audit committee on properties  of  earnings forecasts  such  as  accuracy  and  dispersion.  Non-accounting financial expertise, size, surprise, loss, zmijewski score, stdroe, earning level,auispec, audit committee size, audit committee independence, audit committee meet are used as control variable. The population in this study consists of all listed firm in Indonesia Stock Exchange in year 2011 - 2013. Sampling method used is purposive sampling. A criterion for firm which publish its earning forecast. Another criteria is the firm must make and complete data of its audit commitee. Total data of this study is 90 dta.  Then,  there  are  18  samples  that  include  outlier  should  be  excluded  from  samples  of observation. So, the final amounts of the sample are 72 data. Multiple regression used to be analysis technique. The empirical result of this study show that accounting financial expertise on audit commitee has positively significant influenced on accuracy of earning forecasts. Accounting financial  expertise  on  audit  commitee  has  no  significant  influence  on  dispersion  of  earning forecasts.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI STRUKTUR MODAL, DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERATING (Studi Empiris Pada Perusahaan Property And Real Estate Yang Terdaftar Di Bursa Efek Indonesia Untuk Tahun 2010-2013) Yanuar Cristie; Fuad Fuad
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 and provide empirical evidence about the influence of Profitability, Growth Opportunities, Tangibility, Cost of Financial Distress, and Non-Debt Tax Shield against Capital Structure , which is moderated by the size of the company. Several previous studies have shown varying results. To obtain valid results, the testing of each variable based on the hypothesis that built. The samples used were selected by purposive sampling method. The study population was 52 Property and Real Estate company that went public in Indonesia Stock Exchange . After reduction with multiple criteria, 30 companies identified as samples. Year observation period is 2010-2013, so that the sample used is 120 samples. Multiple regression was used to test the hypothesis, and Residual Test is used to test the moderating variables. The results showed that Profitability, Tangibility, Cost of Financial Distress, and Non- Debt Tax Shield affect the Capital Structure. While the Growth Opportunity does not affect the use of debt.

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