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INDONESIA
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
PENGARUH STRUKTUR UTANG TERHADAP KINERJA PERUSAHAAN (Studi Empiris pada Perusahaan Manufaktur Tahun 2011-2013) Wempy Singgih Herdiyanto; Darsono Darsono
Diponegoro Journal of Accounting Volume 4, Nomor 3, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

This research was aimed to test the effect of debt structure to firm performance. Dependent variable is firm performance represented by profitability rate with the indicator of return on asset (ROA). While independent variables consist of short-term debt to asset (STD), long-term debt to asset (LTD) and total debt to asset (TDA). Each measures with the data within this year and last year.Population  in  this  research  is  manufacture  companies  that listed  on  Indonesia  Stock Exchange from 2011 to 2013. Sampling method used in this research is purposive sampling. Data from 306 companies was taken as research samples. The data of this research analyzed using multiple regression model.The result of this research shows that last year TDA, last year STD and last year LTD don’t have any significant relation to firm performance. Otherwise significant result is gained from this year TDA, this year STD and this year LTD that they negatively have any relation to firm performance (ROA).
PERBEDAAN AGRESIVITAS PENGUMUMAN LABA TRIWULANAN PADA PERUSAHAAN YANG MENCAPAI TARGET LABA DENGAN PERUSAHAAN YANG TIDAK MENCAPAI TARGET LABA Desspa Ayu Pusparatna; Indira Januarti
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 empirically whether there are differences in the aggressiveness of quarterly earnings announcements on companies that meet earnings target with companies that not meet earnings target. This study used secondary data taken from quarterly financial statements I, II, and III manufacture companies that listed in Indonesia Stock Exchange for years 2013-2014. This study used purposive sampling method. The amount of data being analyzed as many as 65 companies for each quarter for a total of as much data as 390 companies over two years. Data analysis includes descriptive statistics, analysis of cross tabulation (crosstab), normality test, and Mann-Whitney U test. Analyze data used IBM SPSS 20 software. Based on this study revealed that there were differences in the aggressiveness of quarterly earnings announcements on companies that  meet  earnings  target  with  companies  that  not  meet earnings  target.  Then,  there  were differences in the method of earnings management on companies that meet earnings target with companies that not meet earnings target. Companies that meet earnings target tend to use real earnings management method and companies that not meet earnings target tend to use accrual earnings management method.
PENGARUH ETHICAL IDEOLOGY TERHADAP ETHICAL JUDGEMENTS PADA MAHASISWA AKUNTANSI Aziz, Abdul; Cahyonowati, Nur
Diponegoro Journal of Accounting Volume 4, Nomor 3, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

Ethical judgement is the process by which an individual determines that one of the alternatives is morally  right and the other alternative  is morally wrong. This capability  is very important  and needed by each individual in performing their duties. This study aims to analyze the effect of ethical  ideology towards ethical judgments, ethical ideology consist of idealism and relativism. This study was conducted in 2015. The data was collected using a questionnaire. The population of this study were students Accounting Profession in Semarang city and the sample using simple random sampling technique. The analysis technique used is multiple linear regression and the Kruskal-Wallis test. Statistical analysis showed that idealism and relativism has significant effect on ethical  judgments. The results indicate that the ethical ideology have a significant effect on ethical judgments, where idealism has a positive significant and relativism has a negative significant. And it is known that the group absolutist judge stricter than the other groups.
PENGARUH CORPORATE SOCIAL RESPONSIBILTY (CSR) TERHADAP KINERJA PERUSAHAAN (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2009-2013) Ramadhana, Yusri; Afri Yuyetta, Etna Nur
Diponegoro Journal of Accounting Volume 4, Nomor 3, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to determine how the effect of the practice of Corporate Social Responsibility (CSR) by companies to the corporate performance, specifically corporate financial performance (accounting-based view) and corporate market performance (market-based view). In this study, the independent variable CSR that consists of six categories of CSR according to Global Reporting Initiative (GRI) namely economical impact, employment, environtment, product responsibilty, Social-Human Rights, and local people and based on Clarkson stakeholder framework will be tested its effect on the dependent variable corporate’s financial performance which is proxied by Return on Assets (ROA), Return On Equity (ROE), and Return On Sales (ROS) and corporate 's market performance which is proxied by Tobin's q. This study also used control variables, namely firm size, sales growth, and leverage. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) period in 2009-2013 with the total sample were 617 companies which determined by purposive sampling method. Data analysis in this research carried out by using the classical assumption, whereas hypothesis testing carried out by using multiple linear regression analysis with two-equation model. The results of this study show that CSR has positive and significant effect on the corporate's financial performance and corporate’s market performance. This study also found that the corporate's size has positive and signifikant effect on corporate’s market performance; leverage has negative and significant effect on the corporate's financial performance, and has positive and signifikant effect on corporate’s market performance; the corporate's sales growth has positive and significant effect on corporate’s financial performance and corporate’s market performance.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI MANAJEMEN LABA PADA INDUSTRI PERBANKAN DENGAN VARIABEL MODERATING KEPEMILIKAN MANAJERIAL ( Studi Empiris pada Periode Sebelum dan Sesudah Implementasi IFRS di Indonesia ) Muhamad Arief Sandy N; Etna Nur Afri Yuyetta
Diponegoro Journal of Accounting Volume 4, Nomor 3, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

This research seeks to study the effect of implementation of IFRS to practice of earnings management through Loss Loan Provisions (LLP). The study also examined whether moderating effect of managerial ownership on earnings management loss loan provisions. The object of research used in this study is a banking company listed on the Stock Exchange 2008-2012 period. The variabels studied were measured with LLP earnings management as a proxy for income smoothing. The analysis technique used in this research is multiple linear regression. The results of this study showed existing positive effect of the Loan Charge-offs (LCO), Loan Loss Allowance (LLA), Non Performing Loan (ΔNPL), and Earnings Before Tax and Provisions (EBTP) against LLP the banking company both before and after adoption IFRS. In addition, managerial ownership variabel does not moderate the effect of earnings management on the loss loan provisions.
FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP PENGGANTIAN KANTOR AKUNTAN PUBLIK SECARA SUKARELA Andika Nugroho Sulistianto; Darsono Darsono
Diponegoro Journal of Accounting Volume 4, Nomor 3, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

This research aims to provide empirical evidence about the factors that affect the replacement public accountant on a voluntary basis by the manufacturing companies listed on the indonesia stock exchange. Independent variables used in this study are: the audit opinion, financial distress, management changes, the size of the company and the company's growth was measured using two IE proxy changes in sales and changes in total assets.Object of research is the manufacturing companies listed on the indonesia stock exchange for 5 years (2009-2013) but for some variables needed data for the year was. Data collecting method which used in this research is method purposive sampling, that based on criterion which has been determined before. The dependent variable in this study was the replacement public accountant on a voluntary basis. Hypothesis in this research are tested by logistics regression analytical method.Result of this research indicates that variables having which significantly effect the replacement public accountant on a voluntary basisare audit opinion and management changes. In the other hand, other variables in this research like financial distress, company size, and companys growth don’t have significant effect on decision to do replacementof public accountant on a voluntary basis.
PENGARUH KARAKTERISTIK KOMITE AUDIT TERHADAP PENGUNGKAPAN INTELLECTUAL CAPITAL Daniel Bouman Hasurungan Sinaga; Dul Mu’id
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     the   audit committee  characteristics  which consist of proportion of the audit committee size, audit committee meetings   and   audit committee expertise that influencing   the intellectual capital disclosure. This research is replication with modification of the research Ningsih (2014).The population used in this study is all publicly traded companies listed on the Indonesia  Stock  Exchange  in  2013  with  sample  were  181  companies.  The  sampling method used in this study is random sampling. The data used is secondary data that are audited annual report in 2013 which has been published and the data on the date of publication of   financial statements. This study uses the technique of multyple linear regression analysis.The results of this research showed that proportion of audit committee size and audit committee expertise not significantly effect intellectual capital disclosure. While the frequency of audit committee meetings significantly intellectual capital disclosure and also one variables control which used in this research, ROA have significantly effect to intellectual capital disclosure but board independence, listing age, and sales do not have significant effect intellectual capital disclosure.
PENGARUH KOMPETENSI AUDITOR DALAM MELAKUKAN AUDIT JUDGMENT TERHADAP KUALITAS AUDIT Titik Sukmawati; Faisal Faisal
Diponegoro Journal of Accounting Volume 4, Nomor 3, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

This study examines the effect of audit judgment competency to the audit quality performed by government external auditor. In this case, audit judgment competency was tested from three aspects, namely the audit expertise, accountability pressure, and the task complexity hypothesized to have an influence on audit quality.The respondents are the auditors of BPK RI. Sampling technic was using a random sampling method. Data are collected using survey questionnaires submitted directly to the respondents. From 200 questionnaires, only 113 questionnaires are used for analyzing. The data analysis was performed by regression analysis using the ordinary least square (OLS) methods.The results show that audit expertise and task complexity have a positive and significant effect on audit quality. While the accountability pressure has a negative and significant effect on audit quality.
PENGARUH UKURAN PERUSAHAAN, LEVERAGE, PROFITABILITAS, CAKUPAN OPERASIONAL PERUSAHAAN, DAN SERTIFIKASI ISO 14001 TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (Studi pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2012-2013) Adetya Agung Kusumo Bawono; Haryanto Haryanto
Diponegoro Journal of Accounting Volume 4, Nomor 3, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to test empirically the effect of firm size, leverage, profitability, operational scope of the company, the certification of ISO 14001 on the disclosure of corporate social responsibility in manufacturing companies in Indonesia. Samples were taken by using purposive sampling then selected with predetermined criteria and obtained a sample of 192 companies. This study uses secondary data, annual report manufactur companies listed in Indonesia Stock Exchange 2012-2013. Data analysis techniques used in this research is multiple linear regression analysis technique. The results showed that the variable size of the company and ISO 14001 certification has a positive significant effect on the disclosure of corporate social responsibility. While variable leverage, profitability, and operational coverage th```e company has no significant effect on the disclosure of corporate social responsibility.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENYISIHAN PENGHAPUSAN AKTIVA PRODUKTIF (PPAP) PADA PERBANKAN SYARIAH DI INDONESIA Iman, Amalia Nurul; 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 study are to examine the factors that affect the PPAP in Islamic banks. The dependent variable that used in this study was PPAP. Independent variables that used in this studyis the total of Islamic finance (total loans) andcredit risk (non-performing financing). Object (population) in this study is a nationwide company Islamic banking in Indonesia where data that used in this study came from the financial statements of Islamic banks during the period 2011 until 2013. Analyses methods that conducted in this study is descriptive statistics and regression analysis to test each hypothesis. The results showed that the variablethe total of Islamic finance (total loans) showed  no significant results  on the  dependent while the variablecredit risk (non-performing financing) significantly positive effect on the dependent variable (rejected H1, H2 accepted).

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