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 19 Documents
 1   2 
Search results for , issue "Volume 5, Nomor 2, Tahun 2016" : 19 Documents clear
PENGARUH RISIKO PEMBIAYAAN, PRIMARY RATIO, BOPO, OPPORTUNITY COST DAN RISIKO LIKUIDITAS TERHADAP MARGIN BANK UMUM SYARIAH DI INDONESIA Windu Tri Prasetio; Adityawarman Adityawarman
Diponegoro Journal of Accounting Volume 5, Nomor 2, Tahun 2016
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (347.263 KB)

Abstract

The purpose of this study is to examine the effect of bank margin’s components on bank margin. Those components consist of financing risk, primary ratio, BOPO, opportunity cost, and liquidity risk The population in this study consists of islamic banking Indonesia. Sampling method used is purposive sampling. By using the triwulan report of islamic banking consist of 11 banks during 2012-2014, total population of this study is 132. Linear reggression used to be analysis technique. The empirical result of this study show that financing risk has a possitive and significant effect to bank margin. While BOPO and primary ratio have a negative and significant effect on bank margin. Opportunity cost and liqudity risk have a positive but not significant effect to bank margin..
FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP TINGKAT UNDERPRICING SAHAM PADA SAAT INITIAL PUBLIC OFFERING DI BURSA EFEK INDONESIA TAHUN 2010 - 2014 Ruben Novandri; Darsono Darsono
Diponegoro Journal of Accounting Volume 5, Nomor 2, Tahun 2016
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (96.88 KB)

Abstract

This research aims to analyze factors that affect underpricing stock rate at initial public offering in Bursa Efek Indonesia year 2010 – 2014. Dependent variable in this research is underpricing rate and the independent variables are underwriter reputation, return on asset (ROA), earning per share (EPS) and companies age. This research uses secondary data derived from prospectus and company financial reports which do IPO year 2010 – 2014.  Sample in this research amounted to 86 companies. This research uses purposive sampling method and multiple linear regression as an analysis tool. Prior to regression test, firstly the data is tested using classic assumption test. The results of this research indicate that the underwriter reputation, return on asset (ROA) have a negative significant affect to underpricing rate. Earning per share (EPS) has a negative unsignificant affect to underpricing rate. Companies age has a positive unsignificant affect to underpricing rate.
PENGARUH KOMPETENSI PEMBUKUAN, RISIKO PEMERIKSAAN, DAN PATRIOTISME EKONOMI TERHADAP KEPATUHAN WAJIB PAJAK Adiningtyas, Rachmatika; Zulaikha, Zulaikha
Diponegoro Journal of Accounting Volume 5, Nomor 2, Tahun 2016
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (165.437 KB)

Abstract

This study aimed to analyze the effect of bookkeeping competence, tax audit risk, and economic patriotism on tax compliance. The research model adopts the Theory of Planned Behavior to explain the factors that influence the intention of behaving to comply the duty of tax associated with the variables that influence it.Respondents in this study is an individual taxpayer of micro, small and medium enterprises listed on KPP Pratama Kota Semarang. The data collection is done by randomly selecting 4 of 8 KPP Pratama in Semarang for further surveys directly on micro, small and medium enterprises. Those KPP is KPP Pratama Semarang Barat, KPP Pratama Semarang Selatan, KPP Pratama Semarang Tengah 1, and  KPP Semarang Tengah 2. The analysis technique used is the technique of multiple regression analysis with data obtained from direct surveys using questionnaires media and retrieval techniques sample used is convenience sampling.Of the 300 questionnaires distributed, 286 questionnaires received back, and as many as 277 questionnaires could be used for research. The result if this study shows that the competence bookkeeping and economic patriotism positive and significant impact on tax compliance. While the risk of tax audits and significant negative effect on tax compliance.
PENGARUH CORPORATE GOVERNANCE TERHADAP KINERJA PERUSAHAAN: INTELLECTUAL CAPITAL SEBAGAI VARIABEL INTERVENING (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI Periode 2012-2014) Alexander Kristianto Wasisto; Etna Nur Afri Yuyetta
Diponegoro Journal of Accounting Volume 5, Nomor 2, Tahun 2016
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (346.805 KB)

Abstract

The purpose of this research is to analyze the influence of corporate governance with company performance through intellectual capital. Variables of this research are board size, board independence, board of director, managerial ownership, institutional ownership as independen variable, intellectual capital as intervening variable and company performance as dependend variable.The sample consists of 129 companies listed in the Indonesia Stock Exchanged (IDX) period 2012-2014 and provide all the data writer’s need. The data that was used in this research was secondary data and selected by using purposive sampling method. Model analysis using linear regression analysis. This research using intervening variable detection analysis to see that the intervening variable has an effect to intervening variable independend and variable dependend.Based on analytical results shows that variable board size, board of director, institutional ownership don’t have significant influence toward intellectual capital, while variable board of independence and, managerial ownership have significant influence toward intellectual capital and the second results of this study is intellectual capital has a significant influence toward company performance.
ANALISIS PENGARUH PERGANTIAN KANTOR AKUNTAN PUBLIK TERHADAP LIKUIDITAS SAHAM (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2013-2014) Desita Nurwigati; Paulus Th Basuki Hadiprajitno
Diponegoro Journal of Accounting Volume 5, Nomor 2, Tahun 2016
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (321.143 KB)

Abstract

This research aims to investigate the influence of auditor switching as independence and stock liquidity  as  dependence  variables.  First  investigation,  it  examines  the  influences  of  auditor switching on stock liquidity. Secondly, it analyzes the difference in influences between voluntary auditor switching and mandatory auditor switching on stock liquidity. This study used secondary data. The population consists of manufacture   firms listed on the Indonesia Stock Exchange. Sampling method used in this study is purposive sampling and obtained 167 observations. Multiple regression analysis used to be analysis technique. The results of this study show that auditor switchces  had  positively  significant  influence  on  stock  liquidity.  while,  mandatory  auditor switching and voluntary auditor switching have no difference influenced on stock liquidity.
Pengaruh Tekanan Ketaatan, Kompetensi, dan Pengalaman terhadap Kualitas Audit Judgment (Studi pada BPK RI Perwakilan Provinsi Jawa Tengah) Devy Ardianti; Herry Laksito
Diponegoro Journal of Accounting Volume 5, Nomor 2, Tahun 2016
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (306.668 KB)

Abstract

The research aims to examine empirically the influence of obedience pressure, competency, and  audit experience on audit judgment quality. In this research, researchers examined the quality of audit judgment in Audit Board of the Republic of Indonesia (BPK) Representative of Central Java Province.The sample was conducted by purposive sampling method. Collecting data was conducted by questionnare distributed directly to auditors as much 100 and only 60 questionnare replayed. This research found statistic result that was significantly positive from obedience pressure influence to audit judgement that was taken by auditor. For competency and audit experience have a positive and significant influence on audit judgment quality. Researchers suggest for future research in order to add more variable and than to extend the population.
ANALISIS PENGARUH STRUKTUR KEPEMILIKAN TERHADAP MANAJEMEN LABA (STUDI KASUS PADA PERUSAHAAN PERTAMBANGAN DI BEI PERIODE 2008-2013) Naila ‘Izzah; Agus Purwanto
Diponegoro Journal of Accounting Volume 5, Nomor 2, Tahun 2016
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (247.213 KB)

Abstract

The purpose of this study was to analyze the factors affecting the company in earnings management in a mining company listed on the Stock Exchange in 2008-2013. The population of this research is all financial data of listed companies on the Stock Exchange 2008-2013 period. Sampling method used in this research is purposive sampling method. The sample used in this study are mining sector companies listed on the Stock Exchange in 2008-2013. The data used are secondary data from BEI. The analysis technique used is multiple linear regression analysis. Based on this research, the independent variable institutional ownership, foreign ownership, and government has positive influence on earnings management while managerial ownership has no effect on earnings management. Based Adjusted R Square is seen that the magnitude of the coefficient of determination indicated by the value of Adjusted R Square is equal to 0.166, this means that institutional ownership, managerial ownership, foreign ownership, government ownership, independent board, firm size and leverage are able to explain earnings management by 16,6%.
ANALISIS KOMPARASI RELEVANSI NILAI INFORMASI AKUNTANSI SEBELUM DAN SESUDAH ADOPSI IFRS DI INDONESIA (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode Tahun 2009-2014) Fajar Dewantoro; Etna Nur Afri Yuyetta
Diponegoro Journal of Accounting Volume 5, Nomor 2, Tahun 2016
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (357.621 KB)

Abstract

This study aimed to test whether there is an increase in the value relevance of accounting information after the adoption of IFRS in Indonesia. The value relevance of accounting information can be seen on the effect of earnings per share, book value of equity, operating cash flows, and goodwill in the decision-making of investors as reflected in the stock price.This research was an empirical study with purposive sampling technique in data collection. Data were obtained from secondary data manufacturing company’s financial statements during period 2009 through 2014.The sample consisted of 13 companies with total of 78 data during this before and after IFRS period. The data were analyzed using multiple regression analysis and chow test analysis The result of this study showed that there were an increasing in the value relevance of accounting information after adoption of IFRS in Indonesia. This chow test result showed that there were no regression model deferences between the value relevance of accounting information before and after the adoption of IFRS in Indonesia.
PENGARUH PARTISIPASI AGGARAN TERHADAP KINERJA MANAJERIAL MELALUI KEADILAN DISTRIBUTIF, KEADILAN PROSEDURAL, DAN KOMITMENORGANISASI SEBAGAI VARIBEL INTERVENING (studi empiris pada rumah sakit kota semarang) Meyke Cynthia Dewi; Abdul Rohman
Diponegoro Journal of Accounting Volume 5, Nomor 2, Tahun 2016
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (153.528 KB)

Abstract

This study aims to examine the influence of budget participation to managerial performance. It also to examine whether perception of distribution budgetary fairness, perception of procedural budgetary fairness and organitation’s commitment mediate the relationship of budget participation and managerial performance.This study used questionnaires and interview to collecting data. From 130 questionnaires were given to managers in Diponegoro University. The questionnaires that complete the answers were 68 questionnaires. Path analysis was utilized to examine the direct and indirect effects of budget participatio to managerial performanceThe results of this study showed that budget participation has a direct effect to managerial performance. Budget participation also has a positive effect to perception of distribution budgetary fairness, perception of procedural budgetary fairness and organitatio’s commitment as intervening variables of managerial performance.

Page 2 of 2 | Total Record : 19

 1   2 

Filter by Year

2016 2016


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