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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 63 Documents
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Search results for , issue "Volume 4, Nomor 3, Tahun 2015" : 63 Documents clear
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI TINGKAT EFISIENSI PERBANKAN SYARIAH DI INDONESIA Permana, Fafa Yushifa; Adityawarman, Adityawarman
Diponegoro Journal of Accounting Volume 4, Nomor 3, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this research is to examine efficiencies of Islamic banking in Indonesia as well as examine the factor that affect the level of efficiency of Islamic banking in Indonesia especially cost efficiency. Efficiency score then made as  dependent variable was obtained using Data Envelopment Analysis   (DEA)   method.   Then   the   independent  variables   are   using   size   of   banking,   ROA, capitalization, loan quality and bank expenses to analysis the factors that influencing the efficiency of Islamic banking in Indonesia.The population in this study is used throughout the Islamic banking in Indonesia. They are 11 Islamic banking in the 4 years of this study, which is means there are 44 samples used as objects in this study. Data collection method that are used in this study is documentation with using annual reports each  Islamic  banking  between  2010  to 2013.  Regression  analysis  was  used as a method  of data analysis in this research.The results showed that from 44 samples contained only 16 samples can be efficiency. And from  regression  analysis,  find that  ROA  is positively  and significantly  associated  to Efficiency  of Islamic banking in Indonesia
PENGARUH DIVERSIFIKASI INDUSTRI, GEOGRAFIS, DAN MEKANISME CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA Arintasari, Okky Widya; Rohman, Abdul
Diponegoro Journal of Accounting Volume 4, Nomor 3, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this study was to examine the influence of industrial diversification, geographic diversification,and corporate governance mechanisms toward earnings management. This research is the development of a research conducted by El Mehdi and Seboui (2011), the difference there is in addition a variable corporate governance mechanism, research samples, and measurement. Earnings management as the dependent variable measured by discretionary accruals use Modified Jones model (1995) and the independent variable are Industrial and geographic diversification are measured by the number of firms geographic and industrial segments, and corporate governance mechanisms are proxied by institusional ownership, managerial ownership, proportion of independent commissioner and audit comittee independence. This study using secondary data from annual reports and financial report. Population of this research was all companies listed in Indonesia Stock Exchange (ISX) 2011-2013. Sample of this research was all manufacturing company which listed in Indonesia Stock Exchange (ISX) 2011-2013. The study sample consisted of 47 total samples and 141 observations of the manufacturing company's financial statements. Tool the analysis in this study is multiple linear regression. Statistic program in this study used SPSS 20.The result of this research showed that institusional ownership, managerial ownership, and one control variable that is profitability have significant influence in earnings management. While, industrial and geographic diversification, proportion of independent commissioner, audit committee independence, and other control variable that is leverage have no significant influence to earning management. Implication of this research showed that industrial diversification, geographic diversification, and corporate governance mechanism have less effect on earnings management practices.
PENGARUH TAX AVOIDANCE TERHADAP NILAI PERUSAHAAN Dedy Ghozim Herdiyanto; Moh Didik Ardiyanto
Diponegoro Journal of Accounting Volume 4, Nomor 3, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this study is to examine the relation between tax avoidance and the firm value. Tax avoidance is convinced as wealth transfer from the government to companies which has obligation to enhance firm value . This study uses annual Cash ETR as a proxy for tax avoidance and Tobin's Q as a proxy for firm value. The sample of this research is non-financial companies listed in Indonesia Stock Exchange for the period 2010 to 2013. Using purposive sampling technique, we find 98 firms with 392 observations. The statistical methods used in this research are Moderated Regression Analysis (MRA) and Path Analysis. The empirical results showed that the tax avoidance effect on firm value. Institutional ownership can not moderate and agency costs can not be an intervening variable in the relation between tax avoidance and firm value.
PENGARUH KOMPETENSI SUMBER DAYA MANUSIA, PEMANFAATAN TEKNOLOGI INFORMASI, DAN SISTEM PENGENDALIAN INTERN TERHADAP NILAI INFORMASI PELAPORAN KEUANGAN ENTITAS AKUNTANSI PEMERINTAH DAERAH (Studi Persepsi Pegawai SKPD di Kabupaten Batang dan Kabupaten Kendal) Rizal Pramudiarta; Agung Juliarto
Diponegoro Journal of Accounting Volume 4, Nomor 3, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

This research is conducted to investigate the factors that affecting the information value of accounting entity financial reporting. The factors under investigation are the human resources competency, information technology, and government internal control system.Data were collected using questionnaire survey. The questionnaires were delivered to 65 employees of local government units (SKPD) Batang Regency and Kendal Regency specifically at financial / accounting department. A total of 65 questionnaires (100%) were returned and can be processed. The data  were processed  using SPSS  version  19.0. The multiple linear regression analysis was employed to test research hypotheses.The  results  of  hypothesis  testing  show  that  human  resource  competency,  and  the government internal control system have significant positive effects on the information value of accounting entity financial reporting. Whereas the use of information technology has no a possitive effect on the information value of accounting entity financial reporting. 
PENGARUH PENGADOPSIAN IFRS DAN GOOD CORPORATE GOVERNANCE TERHADAP KUALITAS LABA (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2010-2013) Ulian Febriansyah Dalimunthe; Agus Purwanto
Diponegoro Journal of Accounting Volume 4, Nomor 3, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

This research aims to examine the effect of IFRS adoption and good corporate governance on earnings quality. Adoption of IFRS is measured by dummy variable. The proxy of good corporate governance   are   audit   committee,   independent   commisoner,   institutional   ownership,   and managerial ownership. The dependent variable in this research is quality earnings measured by discretionary accrual using modified Jones to detect earning management. The population in this research are all of manufacturing companies listed in Indonesia Stock Exchange in 2010-2013. The sampling method in this research uses purposive sampling method. The analytical method in this research  is  regression  analysis  after  tested  by  classical  assumption  tests.  The  results  of  this research  find  that  IFRS  adoption  has  significantly  positive  effect  on  earnings  quality.  IFRS adoption can increase earnings quality. Other independent variables i.e. audit committe, independent commisoner, institutional ownership, and managerial ownership have no significantly effect on earnings quality.
PENGARUH TIDAK LANGSUNG INTELLECTUAL CAPITAL TERHADAP PENCIPTAAN NILAI PERUSAHAAN PROPERTY DAN REAL ESTATE Debra Yulita Perwira; Agung Juliarto
Diponegoro Journal of Accounting Volume 4, Nomor 3, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the indirect effects of intellectual capital and its components in value creation of property and real estate companies, which have characteristic that intensive of tangible asset. The independent variable is intellectual capital that measured by using Value Added Intellectual Coefficient (VAIC). The dependent variable that used in this study is the market value proxied by market-to-book ratio. Indirect effect testing is done by including financial performance measured using ROIC. The population in this study was property and real estate companies listed on the Indonesian Stock Exchange (BEI) in 2009-2013. Sampling method was used as purposive sampling. Sample comprised with total observation were 195 companies for 5 years. Data were analyzed by using path analysis with smartPLS software version 2. The results of this study show that intellectual capital influence on financial performance significantly. Financial performance also influence on the market value significantly. This study is able to prove that intellectual capital indirectly influence firms value through the financial perfomance. Overall, result of this study indicates that the relationship between intellectual capital and value of the property and real estate companies is indirect.
ANALISIS PENGARUH ATRIBUT CORPORATE GOVERNANCE TERHADAP UNDERPRICING PADA INITIAL PUBLIC OFFERINGS (IPO) DI BURSA EFEK INDONESIA Isti Nazilah Hidayati; Etna Nur Afri Yuyetta
Diponegoro Journal of Accounting Volume 4, Nomor 3, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

The aim of this study is to examine the influence of corporate governance attributes like non- executive board size, non-executive board independent, non-executive board reputation, ownership concentration, and institutional ownership on the level of underpricing. This study used firm size, profitability, firm age, auditor reputation and underwriter reputation as control variable. The population in this study consists of all IPO firm in Indonesia Stock Exchange for the period 2006-2013. Sampling is done by using purposive sampling method. Total sample of this research is 114 companies that was underpriced on the IPO. This study used multiple regression analysis for hypotheses testing. The result of this study showed that all of the corprate governance atributes which was studied like non executive board size, non-executive board independent, non-executive board  reputation,  ownership  concentration,  and  institutional  ownership  not  proven  significant effects on the level of underpricing.
PENGARUH KOMPENSASI, KEPEMILIKAN MANAJERIAL, DIVERSIFIKASI PERUSAHAAN DAN UKURAN KAP TERHADAP MANAJEMEN LABA Satria Nugroho; Darsono Darsono
Diponegoro Journal of Accounting Volume 4, Nomor 3, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to analyze the effect of compensation, managerial ownerships, corporate diversification, and auditor size to earnings management. Earnings management is measured using the discretionary accruals. Independent variables used in this study is compensated board of commissioners and board of directors, managerial ownerships, corporate diversification, and auditor size while the dependent variable is earnings management. Several previous studies have shown varying results. To obtain valid results, the testing performed on each variable based on the hypothesis constructed. The study population was 114 manufacturing companies listed in Indonesia Stock Exchange. The samples used were selected by purposive sampling method. After reduction with several criteria, 38 companies are identified as samples. Observation period is 2011-2013 years, so the number of samples used is 114 samples. Hypothesis testing is performed by using the Regression Analysis The result of this study showed that managerial ownerships and corporate diversification has significant effect on earnings management, while compensation and auditor size has no significant on earnings management.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT DELAY (Studi Empiris pada Perusahaan LQ 45 yang terdaftar di Bursa Efek Indonesia Periode Tahun 2010-2013) Anthusian Indra Kurniawan; Herry Laksito
Diponegoro Journal of Accounting Volume 4, Nomor 3, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

This research aimed to analyze the size of company, profitability, solvability, type of industry, auditor's opinion, and the reputation of the Public Accounting Firm significantly affect audit delay in companies belonging LQ 45 in Indonesia Stock Exchange (IDX) in the period 2010-2013. Samples that have been determined and obtained as many as 174 sample. This research used secondary data from financial statement of the company's were classified LQ 45 in Indonesia Stock Exchange (IDX) in the period 2010-2013. Statistical methods used in this research is multiple linear regression at a significance level of 5%.Results from this study indicate the variable size of company, type of industry, auditor's opinion, and reputation of the Public Accounting Firm significantly influence audit delay variable. Profitability and Solvability factors showed no significant effect on audit delay.
PENGARUH PENGALAMAN AUDITOR, SUPERVISI DAN INDEPENDENSI TERHADAP KINERJA AUDIT KEUANGAN DAERAH Ahmad Rifan; Darsono Darsono
Diponegoro Journal of Accounting Volume 4, Nomor 3, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

This research aim to examine the influence of auditors experience, supervision and independence of audit quality financial local government. This research moved from a sense of dissatisfaction with some of the parties, both internal and external, to the quality of the audit of the financial statements of local governments conducted by BPK-RI. The results of this research is expected to contribute to the development of science and its application of accounting in general, especially the implementation of public sector accounting / administration. Especially for the BPK- RI, can be input for improvements that are being or will be implemented in order to improve the quality of audit report.The population of this research is the heads of the general audit team of the local government  financial  statements  of  the  various  offices of  BPK-RI.  The  data  taken  from questionaires  distributed  to respondents.  Independent  Variables  in  this  research  is    auditors experience (X1), supervision (X2) and independence (X3), while the bound variable (dependent) is the quality of audits (Y). Data were analyzed using multiple linear regression analysis (multiple regretion). The results showed that the supervision and independence have a positive and significant impact on audit quality, while the auditors experience  of the variables do not have a significant impact on audit quality.

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