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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
PERBEDAAN PERSEPSI MAHASISWA AKUNTANSI MENGENAI LEARNING MANAGEMENT SYSTEMS (LMS) (Studi Empiris Pada Mahasiswa S1 Akuntansi Universitas Diponegoro dan Universitas Semarang) Amita Suryaningsih; Aditya Septiani
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  accounting  students  perception  of  a  Learning Management System (LMS). This study examined differences of perception between accounting students from public universities with accounting students from private universities of a Learning Management System (LMS). In addition, this study also examine the factors that influence the accounting students perception about usefulness of Learning Management System (LMS). These factors are the lecture notes usefulness, student engagement  with  module,  discussion  forum,  and  Other  Virtual  Learning  Environment (VLE) tools (Basioudis, et al; 2012).This study used primary data and secondary data. The primary data obtained through distribution of questionnaires to accounting students at the Diponegoro University (UNDIP) and the Semarang University (USM). One hundred and thirty questionnaires was distributed, and 123 questionnaires was collected properly. The data is analyzed using independent sample t-test and regression analysis.The result of this research show that accounting students perception from public universities and private universities of a Learning Management System (LMS) is similar. In addition 75.7% of accounting student perceptions about usefulness of learning Management System (LMS) explained by factors in the model. Using significance 0.10, t test results showed that the factors in the model have positive influence on accounting students perception about usefulness of Learning Management System (LMS).
FAKTOR-FAKTOR YANG MEMPENGARUHI PENERIMAAN OPINI AUDIT GOING CONCERN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Muhammad Hardityo Wibisono; Agus Purwanto
Diponegoro Journal of Accounting Volume 4, Nomor 3, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

In this research, we provides the investigation over the acceptance of going concern audit opinion by observing the company’s internal condition such as the audit quality, company’s financial condition, audit opinion prior year, company growth, company size, debt to asset ratio, and opinion shopping. Samples are obtained by purposive samplingmethod and 138 observation data from 2008 - 2013 at manufacturing companies listed at Indonesia Stock Exchange. The logistic regression used to examine the factors that arepredicted to affect the probability of acceptance of going concern audit opinion. The result of this research indicate that debt to asset ratio affect the probability of acceptance ofgoing concern audit opinion and audit opinion prior year significantly affect the probability of acceptance of going concern audit opinion. On the other hand audit quality,company’s financial condition, company size, opinion shopping, company growth do not significantly acceptance of going concern audit opinion.
PENGARUH KUALITAS LABA AKUNTANSI TERHADAP EFISIENSI INVESTASI PERUSAHAAN DENGAN RISIKO LITIGASI SEBAGAI VARIABEL MODERATING (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Tahun 2011-2012) Risha Aristiani N; Agus Purwanto
Diponegoro Journal of Accounting Volume 4, Nomor 3, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

This study examines the moderating effect of litigation risk on the influence of earning quality on investment efficiency. Litigation risk mitigates agency problems and promote greater earning quality. Higher litigation risk would strengthen the influence of earning quality on investment efficiency. Manager avoid litigation because it raises costs. That’s why income statement will be approached with the actual state of the company so that it can be used as a proper basis for making investment decisions. The result indicates litigation risk had significant negative to the influence of earning quality on Investment efficiency. This negative effect states that the higher litigation risk would reduce accrual quality on investment efficiency. In other words, earning quality will further improve corporate investment efficiency. Litigation risk has a role to influence managers to disclose earning.
PENGARUH MEKANISME CORPORATE GOVERNANCE TERHADAP PENGUNGKAPAN SUKARELA LAPORAN TAHUNAN Ula Restu Rafifah; Dwi Ratmono
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 mechanisms like independent board of commissioners, board of commissioners who have the capability of accounting or business, board commissioners meetings, size board of commissioners, independent audit committee, audit committee who has the capability of accounting or business, audit committee meetings, quality auditor, and institutional ownership on  voluntary disclosure. Profitability and  firm size used as control variable.The population in this study are manufacturing companies listed in Indonesia Stock Exchange in 2010, 2011, 2012, and 2013. The sampling method in this research is purposive sampling. Sampled companies there are 43 companies with a total number of samples in this study were 172 data. Then, there are 12 samples that include outlier should be excluded from samples of observation. So, the final amounts of the sample are 160 data. Multiple regression used to be analysis technique.The results showed that, only board of commissioners meetings that have a significant influence on voluntary disclosure with the positive direction, which is consistent with the hypothesis, while other variables results show inconsistent with the hypothesis. Independent board of commissioners, independent audit committee, and audit committee who has the capability of accounting or business have significant influence on voluntary disclosure, but with a negative direction. Board of commissioners who have the capability of accounting or business, size of the board of commissioners, audit committee meetings, quality auditors, and institutional ownership has no influence on voluntary disclosure.
Pengaruh Corporate Governance dan Karakteristik Perusahaan Terhadap Praktik Pengungkapan Laporan Tahunan Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Fella Novita Ariyanti; Aditya Septiani
Diponegoro Journal of Accounting Volume 4, Nomor 3, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to obtain empirical evidence about the influence of corporate governance and company characteristics on the disclosure practices of firms.  Elements of corporate governance that are used to test the disclosure practices of firms consist of the proportion of   independent commissioners, audit committee independence, audit committee competence and ownership structure. The firm characteristics factors that used in this study such as firm size, and leverage. Retrieval of data in this study using purposive sampling method in manufacturing companies listed on the Indonesia Stock Exchange (BEI) in the year 2011-2013. The samples of this study as many as 91 companies, and for the items disclosure take from research of  Francis Aboagye-Otchere, et al (2012). The data of this study were tested using multiple regression analysis. The empirical result of this study show that the proportion of  independent commissioners, firm size, and leverage are significant and positive effect to the disclosure practices of firms in Indonesia. While, audit committee independence, audit committee competence and ownership structure has no significant impact on disclosure practices of firms.
AKUNTANSI SEBAGAI REALITAS EKONOMI DAN KEAGAMAAN: MENGUNGKAP NILAI-NILAI RELIGIUS MELALUI FOTO DALAM LAPORAN TAHUNAN PERBANKAN SYARI’AH Pratiwi, Rahasanica Nariswari; Chariri, Anis
Diponegoro Journal of Accounting Volume 4, Nomor 3, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

The role of accounting in Sharia Banking is not only as economic reality but also as religious reality. Religious reality constructed by religious value in annual report of Sharia Bank. Thus, the purpose of this paper is to understand and analyze the existence of religious values by form of photographs in annual report, and to analyze thereas on of religious values disclosure in annual report. Ontologically, this study is build on a belief that annual report is a communication media to show the ways Sharia Banks express adherence to sharia principle.The research has done by analyzing the photographs in annual report of Bank Muamalat Indonesia (BMI), Bank Syariah Mandiri (BSM), Bank Rakyat Indonesia (BRI), Bank Central Asia (BCA) Syariah, and Bank Negara Indonesia (BNI) Syariah in Indonesia. This study is qualitative research, was carried out with in interpretive paradigm using semiotic approach.The results of this study also show that photographs in annual report of Sharia Banks in this research contained religious values. Furthermore, this study concludes that Sharia Banks actually expressed religious reality and make them different from the other bank’s annual report which focuses only on economic reality. This indicates Islamic Banks obedience existence about responsibility, not only to the stake holders but also to the society and Allah.
PENGARUH PENGALAMAN AUDITOR, SUPERVISI DAN INDEPENDENSI TERHADAP KINERJA AUDIT KEUANGAN DAERAH Rifan, Ahmad; 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  fromquestionaires  distributed  to  respondents.  Independent  Variables  in  this  research  is    auditors experience (X1), supervision (X2) and independence (X3), while the bound variable (dependent) isthe 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 significantimpact on audit quality, while the auditors experience  of the variables do not have a significant impact on audit quality.
PERBANDINGAN TIPE PREFERENSI PERSONALITI ANTARA MAHASISWA AKUNTANSI DENGAN MAHASISWA MANAJEMEN, ILMU EKONOMI STUDI PEMBANGUNAN, ILMU ADMINISTRASI BISNIS, DAN TEKNIK INDUSTRI Haritstya Afriandhi; Nur Cahyonowati
Diponegoro Journal of Accounting Volume 4, Nomor 3, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aimed to get empirical evidence about type of personality preferences comparison between accounting students with student management, development studies economics, business administration science, and industrial engineering to enter the accounting profession. The sample in this study were taken using random sampling method of data collection with the criteria of the respondents had been studying the course at least 3 years or at the level of the semester 7. The data obtained is then analyzed using cross tabulation analysis and chi-square test different. The results showed that there was no significant difference between accounting students with other majors as a whole through the chi-square test different. But when compared to the one by one through the cross tabulation analysis, only the management students who considered suitable to enter the accounting profession. Most students of accounting and management have the type of personality preferences sensing-thinking with their respective percentages of 58% and 54%. Individuals who have the type of personality preferences sensing-thinking is judged to have an objective assessment, standard priority than personal values, process-oriented, and make decisions based on logical considerations. This is consistent with one of the five basic principles of the accounting profession is objectivity.
PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN PERUSAHAAN SEKTOR ADVERTISING, PRINTING, DAN MEDIA YANG TERDAFTAR DI BEI TAHUN 2008-2013 Umi Rahmawati; Sudarno Sudarno
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 Intellectual Capital on Financial Performance. Independent variable used ini this study VACA, VAHU, SCVA, and VAIC. Dependent variable used in this study is financial performance such as ROA and MB The population in this study consists of all listed firm in Indonesia Stock Exchange in year 2008 - 2013. Sampling method used is purposive sampling. A criterion for advertising, printing, and media. Another criteria is the firm must listing, experienced profit, and complete data. Total data of this study is 54 data. Then, there are 11 samples that include outlier should be excluded from samples of observation. So, the final amounts of the sample are 43 data. Multiple regression used to be analysis technique.The empirical result of this study show that Intellectual Capital expertise on has positively significant  influenced  ROA  &  MB. Human  Capital  expertise  on  has  positively  significant influenced ROA & MB. Human Capital relatively plays a more significant role when compared to Physical Capital and Structural Capital to ROA & MB. 
PENGARUH KARAKTERISTIK CORPORATE GOVERNANCE TERHADAP LUAS PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY Grand Mahendra Napitupulu; Wahyu Meiranto
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 influence of corporate governance characteristics to corporate social responsibility disclosure (CSR Disclosure). Characteristics of corporate governance used in this study is independent commissioners, audit committee, public ownership, and foreign ownership. Sample of this study consists of 102 company from manufacturing sectors listed on the Indonesia Stock Exchange in 2011-2013. This research analyzes CSR disclosure in annual reports by the method of content analysis. Data analysis was performed with the classical assumption and hypothesis testing of regression method. The results show that independent commisioners, public ownership, and foreign ownership did not have significant influence to the CSR disclosure. Audit committee has significant influence to CSR disclosure.

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