cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
-
Contact Email
-
Phone
-
Journal Mail Official
-
Editorial Address
-
Location
Kota semarang,
Jawa tengah
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
 3   4   5   6   7 
Search results for , issue "Volume 4, Nomor 3, Tahun 2015" : 63 Documents clear
ANALISIS FAKTOR FAKTOR YANG MEMPENGARUHI TINGKAT PENGUNGKAPAN INTERNET CORPORATE REPORTING Fikrisani, Muchammad; Cahyonowati, Nur
Diponegoro Journal of Accounting Volume 4, Nomor 3, Tahun 2015
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (236.878 KB)

Abstract

The purpose of this study is to examine the factors that influence the level of internet corporate reporting disclosure on manufacturing companies listed on Bursa Efek Indonesia (BEI) in 2013. Variables used in this study are company size, public ownership, company performance, audit size, leverage and additional funds.The method of this study is secondary data analysis towards annual reports of manufacturing  companies  published  in  Bursa  Efek  Indonesia  (BEI) in  2013.  This  study  used purposive  sampling  method  and  multiple  linear  regression model  as  the  analysis  instrument. Before conducting the regression test, it was examined by the classical assumption tests.The result of this study indicates that public ownership, audit size and leverage do not have significant influence with the level of internet corporate reporting disclosure of a company. This study indicates that company size, company performance and additional fund have a significant influence with the level of internet corporate reporting disclosure of a company.
STUDI PERBANDINGAN TINGKAT KEPATUHAN ADOPSI INTERNATIONAL FINANCIAL REPORTING STANDARD (IFRS) DI 12 NEGARA Devi Kharisma Dewanti; Endang Kiswara
Diponegoro Journal of Accounting Volume 4, Nomor 3, Tahun 2015
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (114.1 KB)

Abstract

This study aims to examine how the level of compliance of the research object in adopting IFRS. This research was conducted by using the comparative method of qualitative analysis on the companies selected to represent the 12 states research object. Selection of 12 countries was carried out by countries that are member of the IFAC (International Federation of Accountans). The results of this study showed that every country have different level of compliance in the process of IFRS adoption. The level of compliance of each country can be seen through the financial statements reported by the company. Countries that have high level of compliance, automatically has adopted almost all the component of IFRS.
ANALISIS FAKTOR-FAKTOR YANGMEMPENGARUHI LUAS PENGUNGKAPAN INFORMASI SUKARELA PADA LAPORAN KEUANGAN TAHUNAN (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di BursaEfek Indonesia Tahun 2011-2013) Yesi Wulandari; Herry Laksito
Diponegoro Journal of Accounting Volume 4, Nomor 3, Tahun 2015
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (853.887 KB)

Abstract

This study aims to obtain empirical evidence about the influence of ownership structure and board characteristics on voluntary disclosure in the annual reports of existing companies in Indonesia Stock Exchange (ISX) in 2011 -2013. Ownership structure is characterized by managerial ownership, blockholder ownership and government ownership, and board characteristic is characteristic by independent directors, size of directors and skill of directos. Control variabels is leverage, liquidity and profitability. The population of this study is all companies listed in Indonesia Stock Exchange in 2011-2013. The total sample was 88 companies, with three years of observations. So the total sample who checked is 185. Data analysis was performed with the classical assumption and hypothesis testing using linear regression. The results of this study indicate that the factor of leverage, liquidity and profitabilitas significantly influence the voluntary disclosure. Meanwhile, leverage  has no significant impact on voluntary disclosure.
PENGARUH PROFITABILITAS DAN UMUR PERUSAHAAN TERHADAP PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN STUDI EMPIRIS PADA PERUSAHAAN INDUSTRI DASAR DAN KIMIA YANG TERDAFTAR DI BURSA EFEK INDONESIA Aulia Rizki Arjanggie; Zulaikha Zulaikha
Diponegoro Journal of Accounting Volume 4, Nomor 3, Tahun 2015
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (361.217 KB)

Abstract

This study explain how profitability and age of a company can affect the disclosure of corporate social responsibility in the  annual report. The companies that earn high profit tend to assume that they didn’t need to make a report about things that can interfere their financial succes, so they make an un-optimal performance in social responsibility of their annual report. On the other side, the companies that has a long standing are more experienced in publish their financial statements. With this experiences, they could be more aware of the information needs for their company . For a sample, there are 113 annual reports of basic and chemical industry companies listed in Indonesia Stock  Exchange  during  2010-2012.  The  informations  processing  are  using  multiple  linear regression with profitability and age of a company as the independent variable and the disclosure of corporate social responsibility as the dependent variable. So this study use 3 control variables: firm size, leverage, and capital intensity. The result of this study show that the age of a company doesn’t have any effect on   the disclosure of corporate social responsibility, while profitability could affect the disclosure of corporate social responsibility negatively and justify the concept of legitimacy theory.
PENGARUH GAYA HIDUP SEHAT DAN STRES PERAN TERHADAP HASIL KERJA AUDITOR (Studi Empiris pada Auditor yang Bekerja di KAP Semarang) Pepin Nur Dhiansyah; Dul Mu’id
Diponegoro Journal of Accounting Volume 4, Nomor 3, Tahun 2015
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (559.932 KB)

Abstract

During busy season, auditors are usually confronted with excessive stress. Sometimes they have to work more than ten hours per day for several months. This condition will affect the result of work. This study aimed to examine the effect of healthy lifestyle role stress toward the job outcomes on auditors. The data of this study are collected through questionnaires completed directly by auditors who work in Public Accounting Firms in Semarang. The sample in this study was taken by using convenience  sampling  method.  In analyzing  technique,  this  study  uses  Structural  Equation Modeling (SEM) analysis with the help of statistical program SmartPLS. The  results of this study show  that  a  healthy  lifestyle  mediated  by  the  vitality  cannot  contribute  significantly  to  the improvement of psychological well-being and eventually to the result of work on auditors.
PENGARUH TINGKAT KEADILAN PROSEDURAL TERHADAP KEPATUHAN WAJIB PAJAK: VARIABEL KEPERCAYAAN TERHADAP OTORITAS PAJAK DAN NORMA PERSONAL SEBAGAI VARIABEL MODERATOR DAN MEDIATOR (Studi Empiris Pada Wajib Pajak Yang Melakukan Kegiatan Usaha Di Kota Semarang) Mohamad Danand Giswa; Indira Januarti
Diponegoro Journal of Accounting Volume 4, Nomor 3, Tahun 2015
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1257.948 KB)

Abstract

This study aims to analyze the effect of procedural fairness on taxpater’s compliance andthe  role  of  trust  in  tax  authorities  and  personal  norms  as  moderator  and  mediator variables. Fairness Heuristic Theory explains trust in the tax authorities can strengthen the influence of procedural fairness on tax compliance. While based on the norm activation theory developed by Scwartz (1973; 1977), presented mediation model, which is personal norms role as mediator variables on the influence of procedural fairness to the taxpayer’s compliance. This study  uses a quantitative method where the data obtained from the questionnaire with convenience sampling technique. The respondents in this research is the taxpayer who carries on business in the city of Semarang, both of which are businesses individual  taxpayers  and  corporate  taxpayers.  Data  was  analyzed  using  regression analysis, moderated regression analysis, and path analysis with SPSS 20:00 for windows. Based on the research that has been done, procedural fairness have a direct negative effect on tax compliance, but have an indirect positive effect through the mediator variable personal norms, in addition the effect of procedural fairness on tax compliance can be strengthened by a moderator variable of trust in tax authorities.
MONEY LAUNDERING DAN KETERLIBATAN WANITA (ARTIS): TANTANGAN BARU BAGI AUDITOR INVESTIGATIF Rhety Ayu Dewayani; Anis Chariri
Diponegoro Journal of Accounting Volume 4, Nomor 3, Tahun 2015
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (401.923 KB)

Abstract

This study aims to discuss new mode of Money Laundering in Indonesia. The focus of this study is to reveal cases of Money Laundering involving female artist.This study used descriptive analytical on the results of interview with the informant. The analyzed data in this study is the results of interview with government auditors in BPK representative offices in Central Java and Central Java BPKP. The data is obtained through direct interviews.The results of this study showed that government auditors was acknowledge the essence of Money Laundering according with the regulations and expert opinion. There is some dissimilarity opinion from the informant about the new mode of Money Laundering. Some argue that the female artist merely a victims, the other argue that they are involved as corruption fund’s holders.
PENGARUH PENGELOLAAN MODAL KERJA (SIKLUS KONVERSI KAS) TERHADAP PROFITABILITAS PERUSAHAAN (ROA) Muhammad Fauzan; Herry Laksito
Diponegoro Journal of Accounting Volume 4, Nomor 3, Tahun 2015
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (159.815 KB)

Abstract

The management of working capital and return on assets (ROA) are two of several factors to determine the level of efficiency of the company in its operational activities. The samples in this research  were taken from manufacturing companies that have been listed on the Indonesia Stock Exchange from 2011 - 2013, with the problem studied is the management of working capital which consists of three sub-variables: Days of Sales Outstanding (X1), Days of Inventory Outstanding (X2), and Days of Payable Outstanding (X3) as the independent variables and Return On Asset (Y) as the dependent variable.To analyze Days of Sales Outstanding (X1), Days of Inventory Outstanding (X2), and Days of Payable Outstanding (X3) on Return On Asset (Y), the author uses descriptive analysis, a classic assumption test, multiple linear regression, correlation  coefficient, coefficient of determination, f test, and t test.Based on statistical analysis of coefficient of determination test indicated that there were influence between Days of Sales Outstanding, Days of Inventory Outstanding and Days of Payable Outstanding on Return on Assets of 9.1% while the remaining  90.9% was influenced by other factors.While testing the hypothesis with t test showed thatReturn On Asset affected by variable Days of Sales Outstanding. Sub Days of Inventory Outstanding variable has no effect on Return On Asset. Sub variableDays of Payable Outstanding affect on Return On Asset. While f test showed that  the sub-variableDays  of Sales Outstanding, Days of Inventory Outstanding and Days  of Payable Outstanding has effect on the Return On Asset.
PENGARUH CORPORATE GOVERNANCE PERCEPTION INDEX DAN PROFITABILITAS PERUSAHAAN TERHADAP NILAI PERUSAHAAN Cahyaningtyas, Arfianty Reka; Hadiprajitno, P. Basuki
Diponegoro Journal of Accounting Volume 4, Nomor 3, Tahun 2015
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1924.495 KB)

Abstract

This  study  aims  to  provide  empirical  evidence  about  relationship  between  Corporate Governance Perception Index and profitability which is measured by Return on Asset towards corporate value which is measured by Tobin’s Q.The object of this study are companies listed on the Corporate Governance Perception Index in 2011-2013 which is assessed by The Indonesian Institute of Corporate Governance, an independent institute that conducting dissemination and development of Good Corporate Governance in Indonesia. The sampling method is purposive sampling that based on criterion which has been determined before. Hypotheses in this study are tested by descriptive statistic and multiple regression analysis method.The results of statistical test (F Test) shows that all independent variables affect corporate value. The effect of independent variable Corporate Governance Perception Index towards corporate  value  on  the  T  test  is  not  significant.  While  profitability  has  significant  effect  to corporate value.
PROBLEMATIKA AKUNTANSI HERITAGE ASSETS: PENGAKUAN, PENILAIAN DAN PENGUNGKAPANNYA DALAM LAPORAN KEUANGAN (Studi Kasus pada Pengelolaan Museum Jawa Tengah Ronggowarsito) Maya Masitta, Retha; Chariri, Anis
Diponegoro Journal of Accounting Volume 4, Nomor 3, Tahun 2015
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (172.796 KB)

Abstract

This study aimed to analyze and understand the accounting problems of heritage assets: recognition, valuation and disclosure. Heritage assets is asset that has environment, culture, and nation history value. The advantage of them is not only for ideology importance and academic, but also as economic resource.The observation use case study approach. Data based on the interviews to the managers of Ronggowarsito Museum, related agencies, academics, and antiquities collector; and also the documents analysis found directly on the field. Then, relate them to the available literacy.            Based on the research, it is concluded that there is not an appropriate definition to the heritage assets. The informant tends to relate it with Cultural Conservation. Besides the related parties still find some difficulties doing the same economic valuation for all kinds of heritage assets. Procurement of collection is based on the price or value on the Governor Regulation about The Standardization of Activity Cost and Honorarium of Preservation Cost and The Standardization of Supplying Goods/ Sevices Price. But, accountancy practice of heritage assets on managing Ronggowarsito Central Java Museum has appropriate to the accountancy standard as managed by government which stated in CaLK without value.

Page 5 of 7 | Total Record : 63

 3   4   5   6   7 

Filter by Year

2015 2015


Reset
Filter By Issues
All Issue Volume 13, Nomor 3, Tahun 2024 Volume 13, Nomor 2, Tahun 2024 Volume 13, Nomor 1, Tahun 2024 Volume 12, Nomor 4, Tahun 2023 Volume 12, Nomor 3, Tahun 2023 Volume 12, Nomor 2, Tahun 2023 Volume 12, Nomor 1, Tahun 2023 Volume 11, Nomor 4, Tahun 2022 Volume 11, Nomor 3, Tahun 2022 Volume 11, Nomor 2, Tahun 2022 Volume 11, Nomor 1, Tahun 2022 Volume 10, Nomor 4, Tahun 2021 Volume 10, Nomor 3, Tahun 2021 Volume 10, Nomor 2, Tahun 2021 Volume 10, Nomor 1, Tahun 2021 Volume 9, Nomor 4, Tahun 2020 Volume 9, Nomor 3, Tahun 2020 Volume 9, Nomor 2, Tahun 2020 Volume 9, Nomor 1, Tahun 2020 Volume 8, Nomor 4, Tahun 2019 Volume 8, Nomor 3, Tahun 2019 Volume 8, Nomor 2, Tahun 2019 Volume 8, Nomor 1, Tahun 2019 Volume 7, Nomor 4, Tahun 2018 Volume 7, Nomor 3, Tahun 2018 Volume 7, Nomor 1, Tahun 2018 Volume 6, Nomor 4, Tahun 2017 Volume 6, Nomor 3, Tahun 2017 Volume 6, Nomor 2, Tahun 2017 Volume 6, Nomor 1, Tahun 2017 Volume 5, Nomor 4, Tahun 2016 Volume 5, Nomor 3, Tahun 2016 Volume 5, Nomor 2, Tahun 2016 Volume 4, Nomor 4, Tahun 2015 Volume 4, Nomor 3, Tahun 2015 Volume 4, Nomor 2, Tahun 2015 Volume 4, Nomor 1, Tahun 2015 Volume 3, Nomor 4, Tahun 2014 Volume 3, Nomor 3, Tahun 2014 Volume 3, Nomor 2, Tahun 2014 Volume 3, Nomor 1, Tahun 2014 Volume 2, Nomor 4, Tahun 2013 Volume 2, Nomor 3, Tahun 2013 Volume 2, Nomor 2, Tahun 2013 Volume 2, Nomor 1, Tahun 2013 Volume 1, Nomor 1, Tahun 2012 More Issue