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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 27 Documents
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Search results for , issue "Volume 6, Nomor 1, Tahun 2017" : 27 Documents clear
PENGARUH PENGUNGKAPAN CSR, TIMELINESS, PROFITABILITAS, PERTUMBUHAN PERUSAHAAN DAN RESIKO SISTEMATIK TERHADAP EARNING RESPONSE COEFFICIENT (ERC) (Studi Empiris Pada Perusahaan Manufaktur, Properti dan Pertambangan yang Terlisting di Bursa Efek Indonesia (BEI) pada periode 2013-2014) Muhamad Fauzan; Agus Purwanto
Diponegoro Journal of Accounting Volume 6, Nomor 1, Tahun 2017
Publisher : Diponegoro Journal of Accounting

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Abstract

This objective of this research is to examine the influence of corporate social responsibility disclosure, timeliness, profitability, growth and systematic risk (beta) toward firm’s earning response coefficient. The population in this study consist of manufacturing, mining and property companies listed in Indonesian Stock Exchange in the year 2013-2014. A total sample of 306 companies were used in this study as determined by purposive sampling method. The data used is secondary data. Data analysis was performed with descriptive statistics, classical assumption and hypothesis testing of regression method using SPSS 21. The empirical results of this study show that timeliness, profitability and systematic risk does not have statistically significant influence toward earning response coefficient while corporate social responsibility and growth has significantly positive influence toward earning response coefficient.
PENGARUH KETERTARIKAN INVESTOR ASING DAN KEPEMILIKAN INSTITUSIONAL TERHADAP PENGHINDARAN PAJAK PERUSAHAAN Irsalina Nur Idzni; Agus Purwanto
Diponegoro Journal of Accounting Volume 6, Nomor 1, Tahun 2017
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aimed to examine the effect of foreign ownership, the number of commissioners of the board of directors or foreign, institutional ownership against corporate tax avoidance in the annual report published by companies.The population used in this study are all public companies is composed of non-financial companies listed on the Indonesia Stock Exchange in 2013 to 2015 which publishes an annual report as well as the complete financial reports. The sampling method used in this research is purposive sampling, and obtained a sample of 182 companies. This study uses the technique of multiple linear regression analysis.The results of this study indicate that foreign ownership, no positive effect on corporate tax avoidance. While the board of directors or commissioners of foreign and institutional ownership has a positive influence on corporate tax avoidance.
PENGARUH HASIL PEMERIKSAAN BPK TERHADAP KINERJA KEUANGAN PEMERINTAH DAERAH Endri Parwanto; Puji Harto
Diponegoro Journal of Accounting Volume 6, Nomor 1, Tahun 2017
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aimed to analyze the effect of the audit results by BPK on the financial performance of local government in Jawa Tengah Province. The variables in this study are audit opinion, audit findings, the follow up of audit results, and timeliness in reporting financial statements. The financial performance measures are using effectiveness ratio and efficiency ratio. This study uses secondary data from audit report by Badan Pemeriksa Keuangan Republik Indonesia and financial statements of local government in Jawa Tengah Province in 2013 and 2014. The data and hypothesis are tested by using partial least square (PLS) method. The results showed that not all of the audit results by BPK have a significant effect on financial performance of local government. Audit opinion and timeliness in reporting financial statement have a significant effect on financial performance of local government, meanwhile audit findings and the follow up of audit results have no significant effect on financial performance of local government.
ANALISIS PEMILIHAN KARIR MAHASISWA AKUNTANSI YANG MENGIKUTI MAGANG UNTUK BERKARIR DI BIDANG AKUNTANSI (Studi Kasus pada Mahasiswa Program D3 Jurusan Akuntansi Fakultas Ekonomika dan Bisnis Universitas Diponegoro) Shofwa Fathina; Sudarno Sudarno
Diponegoro Journal of Accounting Volume 6, Nomor 1, Tahun 2017
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this study is to analyse the accountancy student’s career choice after completing an internship to pursue career in accountancy. This study use job attributes, person-job fit, and person-organization fit as independent variable, then analyzed that affection to person-career fit as dependent variable. The population of this study was the accounting student’s diploma programs of economics and business faculty at diponegoro university. The research data collection using questionnaire survey. The sampling method are purposive sampling. The criteria are the students must be completing their internship. The sample used in this study was 72 samples. Structural Equation Modelling—Partial Least Square used to be statistical analysis. The results of this study indicate that person-organization fit had direct effect to person-career fit. Another results are person-organization fit affect person-career fit through job attributes. This study also find out that person-organization fit affect person-career fit through person-job fit.
ANALISIS PENGARUH KORUPSI TERHADAP AUDIT PEMERINTAHAN PADA INSTANSI PEMERINTAH DI INDONESIA La Ode Ibnu Hafidz Saleh; Dwi Ratmono
Diponegoro Journal of Accounting Volume 6, Nomor 1, Tahun 2017
Publisher : Diponegoro Journal of Accounting

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Abstract

This research aims to analyze the influence of corruption on government audit in government institution in Indonesia. The Independent variables that are tested in this study are corruption and the dependent variable is audit irregularities and audit opinion, with real expenditure and asset as control variable. This study uses secondary data derived from audit report of Badan Pemeriksa Keuangan in ministries of Indonesia and annual report of Komisi Pemberantasan Korupsi. The research object is 33 ministries of central government for 4 years in 2010-2013. The analytical method used is multiple linear regression analysis and ordinal logistic regression analysis. The results show that corruption have significantly positive effect on audit irregularities detected by BPK RI.  However, corruption does not affect audit opinion.
PENGARUH TEKANAN DAN LAMA PENUGASAN TERHADAP INDEPENDENSI AUDITOR EKSTERNAL PEMERINTAH Aizhar Ashari; Tri Jatmiko Wahyu Prabowo
Diponegoro Journal of Accounting Volume 6, Nomor 1, Tahun 2017
Publisher : Diponegoro Journal of Accounting

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Abstract

Many factors can affect the independence of auditor. This study aims to determine the effect of fidelity pressure, time pressure, and assignment range towards auditor independence 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 Bali. This study used four variables. Three variables are fidelity pressure, time pressure, and assignment range, thence one dependent variable is auditor independence. The data were analyzed using multiple linear regression test. The results showed that fidelity pressure had negative effect on auditor independence, and time pressure had a possitive effect towards auditor independence. Meanwhile assignment range did not gave a significant effect to auditor independence.
DAMPAK PENGUNGKAPAN PENDAPATAN KOMPREHENSIF LAIN TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR DI INDONESIA Pramestya Galih Bima; Etna Nur Afri Yuyetta
Diponegoro Journal of Accounting Volume 6, Nomor 1, Tahun 2017
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to determine the impact of the disclosure of other comprehensive income to earnings management that occurs in a manufacturing company in Indonesia over the period 2014 -. 2015. The variables used in this study is the earning manajement, other comprehensive income, company size, leverage and cash flow from operating activities.This study uses secondary data from financial statements and annual reports published by companies manufacturing in Indonesia. Selection of the samples in this study using purposive sampling method. Data analysis techniques in this study using descriptive statistics and multiple linear regression to determine the impact of the disclosure of other comprehensive income to earnings management. The detection of earnings management using Modfied Jones Models.The results of this study indicate that the disclosure of other comprehensive income tehadap significant influence earnings management practices. The greater the disclosure of other comprehensive income, the greater the restrictions on earnings management practices by managers.
PENGARUH TEMUAN KELEMAHAN SISTEM PENGENDALIAN INTERN DAN TEMUAN KETIDAKPATUHAN TERHADAP KETENTUAN PERATURAN PERUNDANG-UNDANGAN TERHADAP OPINI BPK ATAS LAPORAN KEUANGAN PEMERINTAH DAERAH Oka Purnawan Widodo; Sudarno Sudarno
Diponegoro Journal of Accounting Volume 6, Nomor 1, Tahun 2017
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the effect of audit findings (weakness of internal control systems and compliance toward laws and regulations) on audit opinion of local government financial reports in Indonesia. Independent variables used in this study, weakness of internal control systems audit findings and non-compliance toward laws and regulations audit findings, proxied by the numbers of audit findings. Whereas for dependent variable is audit opinions consist of ordinal data. This study uses secondary data i.e. local government financial reports published by Badan Pemeriksa Keuangan Republik Indonesia (BPK RI) on the fiscal years of 2013 and 2014. The selection of the sample in this study using the purposive sampling method. Technique of data analysis in this study uses descriptive statistics and ordinal logistic regression to find out the effect of audit findings on audit opinion. The results showed that audit findings, which are weakness of internal control systems audit findings and non-compliance toward laws and regulations audit findings, negative significantly affect the determination of audit opinion on the local government financial reports published by BPK.
PENGARUH TATA KELOLA PERUSAHAAN DAN PENGGUNAAN DERIVATIF KEUANGAN TERHADAP EFFECETIVE TAX RATE (ETR) PERUSAHAAN Gilang Raka Sista; Moh Didik Ardiyanto
Diponegoro Journal of Accounting Volume 6, Nomor 1, Tahun 2017
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this study is to examine the influence of corporate governance and the use of financial derivatives effective tax rate (ETR) company with company size and ROA as control variables. This study used secondary data. The population in this study consisted of all manufacturing companies listed in Indonesia Stock Exchange in 2013 - 2015. The sampling method in this research is purposive sampling, and obtained a total sample of 54 companies. This study used the technique of multiple linear regression analysis. The empirical results of this study show that Compensation management has a negative influence and significant impact on the effective tax rate (ETR). While Background accounting expertise or finances of the audit committee, structure of the largest shareholders and Use of financial derivatives have no influence on effective tax rate (ETR).
PENGARUH PROFESIONALISME AUDITOR DAN KUALITAS AUDIT TERHADAP PERTIMBANGAN TINGKAT MATERIALITAS STUDI KASUS PADA BADAN PEMERIKSA KEUANGAN PERWAKILAN PROVINSI JAWA TENGAH Rachmad Catur Hariady; Haryanto Haryanto
Diponegoro Journal of Accounting Volume 6, Nomor 1, Tahun 2017
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aimed to examine the effect of the professionalism of auditors and audit quality on the level of materiality considerations in the Audit Board of Indonesia Representatives of Central Java province. The independent variables used in this study, the professionalism of auditors and audit quality, resize obtained by questionnaire.This study uses primary data is a questionnaire that has 53 questions that represent the three variables. The sample in this study is the auditor who works in BPK RI Representative of Central Java province. Data analysis techniques in this study using descriptive statistics and ordinal logistic regression to determine the influence of professionalism of auditors and audit quality on the level of materiality.The results showed that the professionalism of auditors and audit quality findings significant positive effect on the determination of the level of materilitas an inspection by the auditor of BPK RI Representative of Central Java province.

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