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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 21 Documents
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Search results for , issue "Volume 5, Nomor 3, Tahun 2016" : 21 Documents clear
FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP KUALITAS PEMERIKSAAN KEUANGAN (Studi Empiris pada Pemeriksa BPK RI Perwakilan Provinsi Kepulauan Riau) Fransiskus Purna Adi; Sudarno Sudarno
Diponegoro Journal of Accounting Volume 5, Nomor 3, Tahun 2016
Publisher : Diponegoro Journal of Accounting

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Abstract

Many factors can affect the quality of the audit. This study aims to determine the effect of experience, continuing professional education, Independence, integrity, and professionalism towards the audit quality of the Audit Board of the Republic of Indonesia. The study used primary data derived from respondents who are auditors on the Audit Board of Indonesia Representative of Provinsi Kepulauan Riau. This study used six variables. Five variables are independent variables consisting of experience, continuing professional education, independence, integrity, and professionalism, and one dependent variable is the quality of the audit. The data were analyzed using multiple linear regression test. The results showed that experience, continuing professional education, independence, integrity, and professionalism effect on audit quality simultaneously. But partially only integrity have positive effect on audit quality.
PENGARUH HASIL PEMERIKSAAN BPK, KINERJA KEUANGAN PEMERINTAH DAERAH DAN UKURAN PEMERINTAH DAERAH TERHADAP NILAI INDEKS PERSEPSI KORUPSI PEMERINTAH DAERAH Rifki Ahmad Pratama; Faisal Faisal
Diponegoro Journal of Accounting Volume 5, Nomor 3, Tahun 2016
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aimed to analyze the effect of the audit results by Audit Board of Indonesia (BPK), the financial performance of local governments and the size of local governments on the local governments corruption perception index. The variables tested in this research are audit opinion onthe financial statements of local government, the findings on the internal control system, the findings on compliance with laws and regulations, self-reliance ratio, growth ratio, the ratio of effectiveness and the size of local governments.This study uses secondary data derived from the results of the audit report by BPK on the financial statements of local governments in 2009 fiscal year and local governments corruption perception index derived from research reports by Transparency International Indonesia in 2010. The method uses in this study on selecting the samples are purposive sampling method. The data in this study tested using classic assumption test and correlation analysis. The hypothesis in this study tested using multiple linear regression analysis.The results showed that not all the audit results by BPK has a significant influence on the local goverments corruption perception index. Findings on compliance with the legislation is the only variable of the audit results by BPK with significant influence and negatively affect the local goverments corruption perception index. Based on the financial performance of local governments, the variables that have a significant influence on the local goverment corruption perception index only independence ratio and effectiveness ratio and which have a positive influence on the local goverment corruption perception index. The size of local governments have a significant negative effect on the local goverment corruption perception index.
ANALISIS DETERMINAN JUMLAH TEMUAN PEMERIKSAAN LAPORAN KEUANGAN PEMERINTAH DAERAH DI INDONESIA (Studi atas Laporan Keuangan Pemerintah Provinsi Tahun Anggaran 2011 - 2014 di Indonesia) Imron Kamil; Dwi Ratmono
Diponegoro Journal of Accounting Volume 5, Nomor 3, Tahun 2016
Publisher : Diponegoro Journal of Accounting

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Abstract

This research aims to analyze the determinants of audit finding numbers issued by Supreme Audit Board on financial report of provinces in Indonesia. Independent variables in this research is size, opinion, performance score, and complexity. Size is measured by realized of revenue while opinion is measured by dummy variable. One for unqualified opinion, zero for others. Performance score refers to Ministry of Domestic Affairs Determination. Whereas complexity is measured by numbers of units of work.Population of this research is all Provincial Government in Indonesia. Purposive sampling method is using to take the samples so it takes 124 financial report fiscal year 2011 - 2014 to use as data research. Method for testing the hypothesis in this research was conducted using multiple linear regression. The results show that size and previous-year opinion have significant effect to audit finding numbers. Size makes a positive influence to audit finding numbers while opinion makes negative influence. This research also shows that complexity and performance score have no effect to audit finding numbers.
PENGARUH STRUKTUR MODAL DAN KARAKTERISTIK BANK TERHADAP KINERJA KEUANGAN BANK SYARIAH (Studi Empiris pada Bank Syariah Malaysia Tahun 2012-2014) Anuttara Eka Dewi Larasati; Adityawarman Adityawarman
Diponegoro Journal of Accounting Volume 5, Nomor 3, Tahun 2016
Publisher : Diponegoro Journal of Accounting

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Abstract

This study discusses about the effect of capital structure and characteristics of the bank on the performance of Islamic banks. This study examined the effect of capital ratio, the ratio of non-earning asset, the ratio of overhead, the ratio of bank size, and the ratio of liabilities on the performance of Islamic banks in Malaysia.The data on this study was obtained from secondary data sources in the form of financial statements and annual reports published through the website of the Central Bank of Malaysia. The sampling technique was taken by purposive sampling. In according the criteria, the samples used amounted to 14 Islamic banks in Malaysia during 2012-2014. The statistical tool used is linear regression analysis with a method: a descriptive statistical analysis, the classic assumption test, and hypothesis testing.The hypothesis testing show that the performance of banks is significantly affected by a capital ratio and the ratio of overhead. Meanwhile, the ratio of non-earning asset, bank size, and the ratio of liabilities does not have a significant effect on performance of banks.
ANALISIS PENGARUH AGRESIVITAS PAJAK TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY PADA PERUSAHAAN NON KEUANGAN Indra Aryudanto; Imam Ghozali
Diponegoro Journal of Accounting Volume 5, Nomor 3, Tahun 2016
Publisher : Diponegoro Journal of Accounting

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Abstract

            The aim of this study is to examine the effect of tax aggressiveness to corporate social responsibility (CSR). Independent variabel used in this study is the tax aggressiveness that measured using proxy of effective tax rates. Dependent variable in this study is the corporate social responsibility (CSR). This study used five control variables, include size, leverage, capint (capital intensity), market to book ratio, ROA.            This study is a replication of the study by Lanis and Richardson (2013) and use 440 non-financial companies that listed on the Indonesian Stock Exchanged in the period 2014 as the sample. Sample were selected by purposive sampling method and finally obtained 440 non financial companies that fulfil the crieteria. Data were analyzed using ordinary least square regression analyysiz model.            This study showed that the aggressiveness of corporate taxes signifacntly and positive related to CSR. Companies that have a high level of tax aggressiveness resulting company would disclose zcSR greater than firm that does tax aggressiveness. This result support the theory of legitimacy
PENGARUH KEPEMILIKAN MANAJERIAL, KEPEMILIKAN INSTITUSIONAL DAN KEBIJAKAN DIVIDEN TERHADAP NILAI PERUSAHAAN DENGAN KEBIJAKAN HUTANG SEBAGAI VARIABEL INTERVENING Irene Maitri Pandansari; Etna Nur Afri Yuyetta
Diponegoro Journal of Accounting Volume 5, Nomor 3, Tahun 2016
Publisher : Diponegoro Journal of Accounting

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Abstract

The aim of this study is to examine the influence of managerial ownership, institutional ownership and dividend policy on the firm value through debt policy as an intervening variable. The population used in this study consist of manufacture firms listed on the Indonesia Stock Exchange during the period 2010-2014. The sampling method used in this study is purposive sampling and obtained 90 samples. The analysis method used in this study is multiple linear regressions expanded with path analysis to examine the direct and indirect effect of managerial ownership, institutional ownership and dividend policy on firm value.There are three results of this study. First result of this study show that each variable of institutional ownership and dividend policy had positively and negatively significant influence on debt policy, while variable of managerial ownership had no significant influence on debt policy. Second, this study show that dividend policy had positively significant, and managerial ownership, institutional ownership and debt policy had negatively significant on firm value. Third result of this study show that debt policy can mediate the relationship of managerial ownership and dividend policy to firm value, while debt policy can’t mediate the relationship of institutional ownership to firm value.
PENGARUH KARAKTERISTIK DEWAN KOMISARIS TERHADAP KINERJA PERUSAHAAN NON KEUANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Fahmi Fajrianto; Aditya Septiani
Diponegoro Journal of Accounting Volume 5, Nomor 3, Tahun 2016
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the effect of board director’s characteristics  of firm performance. The purpose of this study is to provide empirically evidence about the effect of board director’s characteristics of firm performance. The independent variables of this study are board ownership, board size, board independence, and gender diversity . Board characteristics measured by disclosure showed in annual report. Firm performance measured by ALTMAN Z-Score which consisted by data acquired from disclosure showed in annual report. The population in this study are 418companies which listed on Indonesian Stock Exchange in the period of 2013. Sample were selected by purposive sampling method and finally obtained 259 companies that fulfill the criteria. Data were analyzed using multiple regression analysis model.The result show that board size significantly positive to firm performance, meanwhile managerial ownership, board independence, and gender diversity are not significantly positive. Based on the result, conclude that board size will take action of responsibility besides making profit from the firm.
ANALISIS PERBANDINGAN TINGKAT EFISIENSI BANK UMUM SYARIAH DAN BANK UMUM KONVENSIONAL DI INDONESIA (Studi Empiris pada Perusahaan Perbankan yang Terdaftar di Bank Indonesia Tahun 2011-2013) Reza Adi Nugraha; Adityawarman Adityawarman
Diponegoro Journal of Accounting Volume 5, Nomor 3, Tahun 2016
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to determine the differences between Islamic banks with conventional banks are based on the level of efficiency of each type financial institutions in the period 2011-2013 in Indonesia.This study using the Data Envelopment Analysis in determining the values of efficiency at each banking company that is used as a sample in the study. The sample used in this study was 22 banking companies of which consists of 11 islamic banks and 11 other samples are conventional commercial banks, each of which is a bank of the same category and has total assets most closely with their respective Islamic banks in 2011. The sample was determined by purposive sampling method with certain and considerations. The data used in this research is secondary data obtained from financial statements published by each bank. Data obtained from the financial statements of each bank is used to measure the efficiency of each bank. After each bank efficiency values are known, the values are then analyzed  using independent sample t-test.The results showed that the test based on independent sample t-test, the efficiency of each type of banking does not have significant differences. The tesults of this research in line with several pervious studies which showed that there was no significant difference in the level of efficiency in the banking institutions that use Islamic basis and conventional banking institutions.
PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, TIPE INDUSTRI, KEPEMILIKAN TERKONSENTRASI, SEKTOR PERUSAHAAN DAN UMUR LISTING TERHADAP TINGKAT PENGUNGKAPAN PADA WEB-BASED CORPORATE REPORTING Kurnia Tri Widayanti; Agung Juliarto
Diponegoro Journal of Accounting Volume 5, Nomor 3, Tahun 2016
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the effects of firm size, profitability, industry type, ownership concentration, sector, listing age on the level of web-based corporate reporting disclosure. Disclosure on web-based corporate reporting is the information provided to stakeholders in the form of financial and non financial information on corporate website.  Some benefits of web-based corporate reporting disclosure are to provide timely information and reduce asymmetry of information between managers and investors, reduce agency costs and improve management oversight. The population in this study were all publicly listed companies on the Indonesia Stock Exchange (IDX) 2014. Samples were selected based on predetermined criteria which company that has a website and discloses its annual report and has complete data sets. The number of companies used as samples were 407 companies. Regression analysis was used as a main analysis tool.The results of this study find that profitability, industry type and ownership concentration have significant effects on the level of disclosure on web-based corporate reporting. However, this research does not find evidence that company size, sector and listing age effect the level of disclosure on web-based corporate reporting.
ANALISIS PENGARUH PERUBAHAN UU NO.36 TAHUN 2008, BEBAN PAJAK TANGGUHAN DAN PERENCANAAN PAJAK TERHADAP MANAJEMEN LABA (Studi Empiris pada Perusahaan Manufaktur Terdaftar di BEI 2007-2008 dan 2011-2012) Devi Intan Satyaningrum; Imam Ghozali
Diponegoro Journal of Accounting Volume 5, Nomor 3, Tahun 2016
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to test the effect of tax effect, deferred tax expense and tax planning as independent variables of earnings management  measured using discretionary current accruals as dependent variable. This study has also used control variable, that are long term debt, company performance, and changes of company growth. The testing of the study was conducted mainly because there was change of Income Tax that companies take advantage for that to conduct earnings management.Type of data used in this study is secondary data. The population of the study is all manufacture companies listed in Indonesia Stock Exchange. To collect the sample, the writer employed purposive sampling method and applied criteria listed in Indonesia Stock Exchange, reported annually subsequently from 2007- 2008 and 2011-2012 in Indonesia Stock Exchange. There was deferred tax expense  variable in financial report.The result of this study shows that deferred tax expense variable and tax planning significantly influenced the earnings management activities. Meanwhile, Tax effect variable or the impact of the change of Income Tax rate on UU No. 36 year 2008 did not influence earnings management activities or, in other words, there was not difference of earnings management in the companies before the change of tax policy which was from 2007-2008 and in the companies after the change of tax policy which was from 2011-2012.

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