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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 56 Documents
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Search results for , issue "Volume 4, Nomor 4, Tahun 2015" : 56 Documents clear
PENGARUH FRAUD INDICATORS TERHADAP FRAUDULENT FINANCIAL STATEMENT: STUDI EMPIRIS PADA PERUSAHAAN YANG LISTED DI BURSA EFEK INDONESIA (BEI) TAHUN 2008-2013 Ismah Hanifa, Septia; Laksito, Herry
Diponegoro Journal of Accounting Volume 4, Nomor 4, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aimed to examine the effect of fraud indicators against the detection of fraudulent financial statement on non-financial company listed on the Indonesian Stock Exchange (BEI) in the period 2008–2013. Variables used in this research are financial stability, external pressures, financial target, debt, liquidity, performance, the effectiveness of supervision, the quality of the external auditor and the change of directors.The research was conducted by quantitative methods using secondary data. The secondary data came from a list of cases Otorisasi Jasa Keuangan (OJK) and non-financial companies annual report listed on the Indonesian Stock Exchange. This research population is company listed on the Indonesian Stock Exchange period 2008-2013, and then the samples were taken by purposive sampling with criteria non-financial company and have the required data in this study. The research uses logistic regression statistical tools because the dependent variable was dummy variable (non metric), while the independent variable was metric and non metric variable.The results showed that the fraud indicators of financial stability has a positive influence on fraudulent financial statement, while the fraud indicators (financial target and performance) have a negatively affect the fraudulent financial statement.
PENGARUH CORPORATE SOCIAL RESPONSIBILITY DALAM PERSPEKTIF LINGKUNGAN TERHADAP MANAJEMEN LABA (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia 2012-2013) Reza Hanung Pradipta; P. Basuki Hadiprajitno
Diponegoro Journal of Accounting Volume 4, Nomor 4, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the effect of corporate social responsibility (CSR) in environmental perspective to earnings management. The purpose of this study is to provide empirically evidence about the effect of CSR in environmental perspective to earnings management. The independent variable of this study is CSR, the dependent variable is earnings management, and control variables are natural logarithm of firm size, leverage and profitability measured by return on asset (ROA). CSR measured by CSR disclosure with GRI G3.1, environmental disclosure as the indicator. Firm size measured by using natural logarithm of total assets. Leverage measured by comparing total debt with total assets. Profitability measured by using return on assets (ROA). ROA measured by comparing total net profit with total assets. Earnings management measured by discretionary accruals (DA). The population in this study are 298 manufacturing companies which listed on Indonesian Stock Exchange in the period of 2012-2013. Sample were selected by purposive sampling method and finally obtained 146 manufacturing companies that fulfill the criteria. Data were analyzed using multiple regression analysis model.The result show that CSR significant positively influence earnings management. Based on the result, it conclude that earnings management decision is influenced by its attitude about CSR.
PENGARUH NON-CEO FAMILY OWNERSHIP DAN UKURAN PERUSAHAAN TERHADAP KONSERVATISME AKUNTANSI DENGAN FOUNDER OWNERSHIP SEBAGAI VARIABEL PEMODERASI Mochamad Ibnu Harris; Darsono Darsono
Diponegoro Journal of Accounting Volume 4, Nomor 4, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine empiracally: (1) relation between non-CEO family ownership and accounting conservatism, (2) relation between company size and accounting conservatism, (3)founder  ownership  influence  in  term  of  relation  between  non-CEO  family  ownership  and accounting conservatism.This study used a purposive sampling method in the selection of the sample, the criteria ofsamples is a manufacturing company that has managerial ownership and public ownership and then listed on the Indonesia Stock Exchange (IDX) during the period 2012-2013.The Results of this research showed non-CEO family ownershipsignificantly contribute to the selection of accounting conservatism in the financial statements, beside thatcompany size were not significantly contribute to selection of accounting conservatism. However founder ownership wassignificantly contribute in terms of non-CEO family ownership and accounting conservatism relation.
PENGARUH KOMPETENSI, INDEPENDENSI, MOTIVASI, DAN AKUNTABILITAS TERHADAP KUALITAS AUDIT (Studi Empiris Pada Aparat Inspektorat Provinsi Jawa Tengah) Nolanda Dwi Karnia; Haryanto Haryanto
Diponegoro Journal of Accounting Volume 4, Nomor 4, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

This research was aimed to analyze the influence of competence, independence, motivation, and accountability to audit quality.The population in this study is Inspectorate officers of Central Java. Data retrieved through questionnaires. Total of questionnaires distributed as many as 60, but only 48 questionnaires can be processed. This study uses analysis of multiple linear regression.Results from this study indicate that the competence, independence, and accountability, and significant positive effect on audit quality. While the motivation variable has no significant effect on audit quality.
FAKTOR-FAKTOR YANG MEMPENGARUHI PERGANTIAN AUDITOR OLEH KLIEN Dwi Satriyo Adi Nugroho; Imam Ghozali
Diponegoro Journal of Accounting Volume 4, Nomor 4, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

Period of audit tenure between auditor and its client companies have an impact to auditor independency. Therefore companies obliged to make change or rotation of auditor. This is in accordance with Financial Minister Statutory No.423/KMK.06/2002, determine limitation of audit tenure, then it has impact to audit firm switching.This research aims to determine the factors that influence the changes of the auditor by the client.            The Data being used is from manufacturing company which is listed in “Bursa Efek Indonesia” (BEI) in 2010-2012 period. Variabel used in this research are management change, auditor’s reputation, financial distress, company growth, audit opinion, accounting firm size, and auditor changes. By using logistic regression in SPSS 19 software, this research tried to test the effect of management switching, auditor’s reputation,  financial distress, company growth, audit opinion, and accounting firm size toward auditor changes.            The result of this research shown below : (1) management change has no effect towards auditor changes, (2) auditor’s reputation has no effect towards auditor changes, (3) financial distress has no effect towards auditor changes, (4) company growth has positive effect towards auditor changes, (5) audit opinion can’t be analyzed because data audit opinion companies obtained an unqualified opinion on the financial statements during the period of research, (6)accounting firm size can’t be analyzed because in the research period data is worth constant so it can not be processed.
PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE DAN INDEPENDENSI AUDITOR TERHADAP MANAJEMEN LABA Fachrony Fachrony; Herry Laksito
Diponegoro Journal of Accounting Volume 4, Nomor 4, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this research is to examine the influence of good corporate governance mechanisms like institutional ownership, managerial ownership, independent directors and audit committee towards earnings management in manufacturing companies. As well as to test the influence of auditor’s independency towards earnings management in manufacturing companies. Leverage, audit quality, profitability and company’s size used as control variable. The population in this study consists of all listed firms in Indonesia Stock Exchange in year 2010-2014. Sampling method used is purposive sampling. Based on the sampling criteria established that the companies that have the managerial ownership, as well as independent directors during the years 2010 to 2014 obtained by 45 companies. By using the method of merging data during 5 years of observation were obtained by 45 x 5 or obtained as many as 225 periods of data observations. After going through the stage of data processing, there are 11 outliers that should be excluded from the sample, so that the proper amount of the final sample is observed that as many as 214 of data observations. Data were analyzed using multiple regression analysis. The empirical result of this study show that institutional ownership and managerial ownership have positively significant influenced on earnings management. Independent directors has negatively significant influenced on earnings management. Audit committee and auditor’s independency had no significant influenced on earnings management.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI STRUKTUR MODAL PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2011-2014 Eko Prasetyo, Achmad; Januarti, Indira
Diponegoro Journal of Accounting Volume 4, Nomor 4, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

The main focus of this study is to investigate and analyze the influence profitability, firm size, asset structure and growth in sales of the Capital Structure Manufacturing companies listed on the Stock Exchange in 2011-2014. The study also wants to re-examine the variables that exist, because there are differences in the results of previous studies. Capital structure (Debt Equity Ratio) is the independent variable in this study, emphasizing the use of debt to meet the company's capital structure. Profitability, company size, structure, assets and sales growth is the dependent variable of this study. The approach used in this study is the quantitative approach. This study uses secondary data with the source data originating from the Indonesia Stock Exchange. Samples are manufacturing companies listed in Indonesia Stock Exchange in 2011-2014. The sample was selected using purposive sampling and obtained a sample of 31 companies (according to criteria). Testing is done by multiple linear regression analysis using SPSS. The results showed that all independent variables have a significant influence on the DER (Capital Structure). Sales growth, structure and size of the company's assets have a significant positive effect, while a significant negative effect on the profitability of Capital Structure.
PENGARUH KONVERGENSI INTERNATIONAL FINANCIAL REPORTING STANDARDS DAN AUDIT DELAY: Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Daniswara, Ricko; Kiswara, Endang
Diponegoro Journal of Accounting Volume 4, Nomor 4, Tahun 2015
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Abstract

The financial report is a financial communication medium between the company management with external parties or stakeholders. The good financial report is a report that meets the relevant elements. The relevance of such financial statements may be reviewed by how timely financial statements are reported. This timeliness can be seen from the audit delay, ie the period between the closing date until the date of grant by an auditor opinion. This study was conducted to test empirically the extent of convergence of IFRS, company size, and quality auditors on the audit delay effect on manufacturing companies listed in Indonesia Stock Exchange.The data used in this research is secondary data, in the form of annual financial statements of 66 companies manufacturing samples listed in the Indonesia Stock Exchange in 2012. To prove the hypothesis that had been developed, then tested the simple linear regression, which begins with a classical assumption test , Regression model in this study declared to have passed the test classic assumptions.Hypothesis testing using simple regression concluded that the convergence of IFRS and control variable of company size have no effect on audit delay, whereas the control variable of quality of the auditor has the significant effect on audit delay.
PENGARUH PERBEDAAN TEMPORER ANTARA LABA AKUNTANSI DENGAN LABA KENA PAJAK TERHADAP PERTUMBUHAN LABA KE DEPAN (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia 2010-2012) Niko Ariston Depari; Zulaikha Zulaikha
Diponegoro Journal of Accounting Volume 4, Nomor 4, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the effect of temporary differences between accounting income and taxes income for future earning growth. The independent variable of this study is deductible temporary differences and taxable temporary differences, the dependent variable is future earning growth, and the control variable are size and leverage. Deductible temporary differences measured by total deductible temporary differences divided by total assets. Taxable temporary differences measured by total taxable temporary differences divided by the total assets. Size measured by logarithm of total assets, and leverage measured by total long-term debt divided by total assets. While this study is the dependent variable future earnings growth as measured by the percentage of profit growth in the coming years.  Sample of this study consists of 432 companies from manufacturing sectors listed on Indonesia Stock Exchange in 2010-2012. Samples were selected using purposive random sampling method with certain criteria, and gained as much as 156 companies that meet the criteria. The analysis technique is multiple regression analysis.Results of the analysis showed that the variable deductible temporary differences significant positive effect on future earnings growth and taxable temporary differences significant negative effect on future earnings growth. Based on these results mean future earnings growth is affected temporary differences.
ANALISIS PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP RISK DISCLOSURE (Studi Empiris pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia 2012-2014) Hermas Aditya; Wahyu Meiranto
Diponegoro Journal of Accounting Volume 4, Nomor 4, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this study was to examine the effect of board size,the proportion of independent board, managerial ownership, and institutional ownership. While risk disclosure as the dependent variable was measured using RDI (Risk Disclosure Index). There are 46 items on RDI. RDI incorporate components that are relevant to the banking companies, which came from Bank Indonesia Circular Letter in 2012. The elements contained in Circular Letter of Bank Indonesia has become material to obtain a list of disclosures of each company.This study uses secondary data with entire population manufacture companies listed in the Indonesia Stock Exchange (BEI) in 2012 up to 2014. Sample contains from 28 companies. The method used to determine the sample using purposive sampling. The analytical method used is multiple regression as the analysis technique using by SPSS.The results of hypothesis testing showed that board size and institutional ownership positively affects risk disclosure. While the proportion of independent board and managerial ownership did not significantly affect risk disclosure.

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