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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
PERSEPSI MAHASISWA ATAS PENGARUH TEKNOLOGI INFORMASI TERHADAP KUALITAS INFORMASI AKUNTANSI DENGAN ETIKA PENGGUNA SEBAGAI VARIABEL MODERASI Pungkasih Titi Sari; Abdul Rohman
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 on student perceptions of the effect of information technology on the quality of information. In addition, this study was also conducted to obtain empirical evidence of how influential ethics users of interaction between information technology on the result of quality of information. In this study, the data collection method used is purposive sampling with respondents criteria should be accounting student, level education S1 and S2.  Esspecially  for  S1  which  has  been  taking  courses  in  Practical  Accounting  and  Auditing Practice. This study uses Accounting students S1 and S2 Diponegoro University as a population. Of the entire population of the samples was 114 respondents. The data obtained were analyzed using the SPSS statistical analysis of descriptive technical, test data quality, classical assumption, and the absolute difference test. The results of this study indicate that information technology under ethical users has a positive effect on the result of quality of accounting information by the students.
ANALISIS PENGARUH CORPORATE GOVERNANCE DAN MANAJEMEN LABA TERHADAP LIKUIDITAS Cita Ratna Setyamurti; Dul Muid
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 influence of corporate governance mechanism and earnings  management  on  liquidity.  Independent  variables  used  in  this  study  is  corporate governance and earnings quality. Corporate governance was measured by proportion independent commisioner, composition of audit committee, meetings of audit committee and institutional. Earnings quality was measured by earnings management. Dependent variable in this study is stock liquidity, it was measured by trading volume. Population in this study is non-financial companies listing in LQ 45 index in 2011-2013. Samples are obtained by purposive sampling method with a total of 90 companies in three years observation. Result of this research indicates is composition of audit committee and earnings management had a significant positive effect to trading volume. Institusional ownership had a significant negative effect to trading volume. Meanwhile, proportion of independent commisioner and meetings of audit committee had not significant effect to trading volume.
PENGARUH SPESIALISASI KEAHLIAN KAP TERHADAP TAX AVOIDANCE ( STUDI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI ) Eka Setiyawati; Abdul Rohman
Diponegoro Journal of Accounting Volume 4, Nomor 2, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

The objective of this study is to analyze the influence of  Specialization KAP Expertise on Extent Tax Avoidance. The analysis used two independent variable such as  Tax Expert and Over all Expert. Over all Expert i.e. the combined tax and audit expert.  The dependent variable is Tax Avoidance.The sample used in this study was the secondary data from Bursa Efek Indonesia ( Indonesian Stock Exchange), i.e. the annual report of financial company listed in BEI for the year 2011-2013. The sample was taken using the purposive sampling method. The total number samples in this study consists of 226 firms.The statistics method used in this study was multiplied linear refression annalysis, the hypotheses testing used statistic F and t tests, and determinant coefficient. The analysis showed that Tax Expert and Over all Expert had significant influences on Tax Avoidance.
PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN PERUSAHAAN Prasetio, Ferandi; Rahardja, Rahardja
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 of the influence ofintellectual  capital  to  company’s  financial  performance.  Hypothesis  (1)  Intellectual Capital affect to company’s financial performance, (2) Intellectual Capital positively affect company’s financial performance for upcoming year.This study uses secondary data to the entire population of banks and insurance companies listed in Indonesia Stock Exchange (IDX) 2011-2013. The  method used to determine study sample was purposive sampling method, in order to obtain 114 sample companies, which each year is composed of 38 companies. The method of analysis used in this study is Partial Least Square (PLS).The result shows that intellectual capital have effect to company’s financial performance and company’s financial performance for upcoming year
PENGARUH EFEKTIVITAS KOMITE AUDIT TERHADAP JANGKA WAKTU PELAPORAN KEUANGAN Pratama, Jodi Setya; Rohman, Abdul
Diponegoro Journal of Accounting Volume 4, Nomor 2, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

This research is a replica of Ika and Ghazali’s (2012). The difference from Ika and Ghazali’s is the subject, this research using financial company, and the sample has never done before.   The effectiveness of the audit committee willl be expected to report company financial statements on time according to a predetermied time period. The goal of this research is to find out the relation between the effectiveness of the audit committee and company timelines, and to give descriptive evidence from effectiveness of the audit committe between timelines in finance companies that listed on Indonesia Stock Exchange. This research using financial reporting lead time as dependent variable and as the independent variables are the effectiveness of audit committte, financial conditions, the size of the companies, and the type of auditors. The sample in this research is 93 finance companies that listed on Indonesia Stock Exchange. The metodhs of this research are descriptive statistical  analysis,  classical  assumption test  (normality test,  multicollinearity test, autocorrelation test, and heterocedastisity test), regression test, and hypothesis test. The result shows that 4 of independent variables in this research, only 3 independent variables that has impact to financial reporting lead time. However, only effectiveness of the audit committee that has biggest impact than the others.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PROBABILITAS FINANCIAL DISTRESS PERBANKAN INDONESIA Choirina, Putri Mutia; Afri Yuyetta, Etna Nur
Diponegoro Journal of Accounting Volume 4, Nomor 2, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

This research aims to analyze the effect of the variabels to predict Indonesian Banks’s financial distress. Those variabel was chosen by using 5C methods. The 5C methods consist of GCG (good corporate governance), NCF (net cash flow), CIR (cost income ratio), LDR (loan to deposit ratio), ETA (equity capital to total asset), TAG (total asset growth), NPL (non performing loans), PE (price to earning ratio), PB (price to book ratio). The population of this study was all banks listed in Indonesia Stock Exchange (ISX) in 2008-2013. Sampling is done by using purposive sampling method, until founded that was 25 financial distress phenomena that happens in that periods.This study used logistic regression analysis for testing the influence of independent variables on dependent variable.The results of this study showed good corporate governance, equity capital to total asset, and price to book ratio negative significantly influence to the probability of financial distress. Meanwhile price to earning ratio positive significantly influence to the probability of financial distress. Cost income ratio, loan to deposit ratio, total asset growth and non performing loans had no significantly influence to to the probability of financial distress.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PELAPORAN PERUSAHAAN MELALUI INTERET (Studi Empiris pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Tahun 2013) Ega Dastentya Oktavia; Adityawarman Adityawarman
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 the reporting of the company via the Internet on companies listed in Indonesia Stock Exchange in 2013. The company which increase voluntary information disclosure on the company's website can reduce information asymmetry. The information disclosed by the company is a signal which indicates that the company is better than other companies. Such disclosure is made to create transparency in the company and increase public confidence. The results showed that the status of the listing companies in the Corporate Governance Index, types of non-financial industries and the size of the company may increase voluntary information disclosure in the company's web site significantly, while the profitability does not affect the level of voluntary disclosure in the company's web site.
PENGARUH PENGALAMAN AUDITOR DALAM MERESPON INFORMASI PERSUASIF AUDITEE Sigit Wira Pratama; Sudarno Sudarno
Diponegoro Journal of Accounting Volume 4, Nomor 2, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

In  practice,  Auditor’s  perception  and  preference  about  the degree  of  importance  of government  procurement  control system  are  different  between  them.  And  dualism  of information that auditee gives to auditor, makes auditor have to respon in manner of completion of audit task and provided assurance opinion. Many factors, that influence auditor’s perception and respon, one of them is auditor’s audit experience. This study examines how auditor’s audit  experience influence auditor perception and preference about the degree of importance of government procurement control system and influence in auditor’s respon about persuasiveness of information provided by auditee. Research sample are auditors  who  work  in Indonesian Supreme Audit  Board  (head office and representative  office).  The  result  indicates  that  auditor’  experience  have  influence auditor’s respon in two condition management low and high ratings. However, this study do not explain the influence of auditor’s experience in perception and preference about the degree of importance of government procurement control system.
PENGARUH SURPLUS FREE CASH FLOW DAN MEKANISME GOOD CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA S. Willy Rahadyan W; Agus Purwanto
Diponegoro Journal of Accounting Volume 4, Nomor 2, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

The aim of this research is to investigate the influence of surplus free cash flow and good corporate governance mechanisms to earning management. Good corporate governance mechanisms that used in this research, such as : board of commissioner size, board  of  commissioner  independent,  audit  committee  size,  the  frequency  of  audit committee meetings, and the number of finance experts audit committee.The sample in this research are manufacturing companies which were listed in Indonesia Stock Exchange.in the year of 2012-2013. Total sample in this research are 139 companies that selected with purposive sampling method. This research uses multiple regression analysis method to investigate the influence of surplus free cash flow and good corporate governance mechanisms to earning management.The results of this research indicate that surplus free cash flow had a positive significant  influence  to  earning  management,  board  size  had  a  negative  significant influence to earning management. Board of commissioner independent, audit committee size, the frequency of audit committee meetings, and the number of finance experts audit committee had not a significant influence to earning management. 
ANALISIS POLA MANAJEMEN LABA DISEKITAR PERGANTIAN DIREKSI, DEWAN KOMISARIS DAN KOMITE AUDIT (Studi Empiris pada Perusahaan Non-Keuangan yang Terdaftar di BEI periode 2009-2013) Idayu Rahmadewi; Puji Harto
Diponegoro Journal of Accounting Volume 4, Nomor 2, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

This study investigates the differences in the pattern of earnings management in the period before the change, during the period of the change and the period of one year after the change of CEO, board of directors and audit committee. This study uses population of non-financial companies listed on the Stock Exchange during the period 2009-2013.Sample in this study was determined by purposive sampling method. Earnings management in this study was measured using discretionary accruals by Modified Jones Model. In this study, used the Wilcoxon rank signed test as analytical technique. The analysis showed that the significant differences in the pattern of earnings management at the change of the audit committee between the period before the change and the period after the change the audit committee and the significant differences in the pattern of earnings management at the the change year period and in the period after the change the audit committee. Differences in the pattern of earnings management around the change directors and commissioners did not show significant results.

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