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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 TENURE KAP, UKURAN KAP, SPESIALISASI AUDITOR DAN AUDIT FEE TERHADAP KUALITAS AUDIT DENGAN MODERASI KOMITE AUDIT Anastasia Angesti Nurintiati; Agus Purwanto
Diponegoro Journal of Accounting Volume 6, Nomor 1, Tahun 2017
Publisher : Diponegoro Journal of Accounting

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Abstract

There are still debate whether long audit tenure will decrease auditor’s independency which effecting the quality of audit. This research has an objective to analyze the relation and effect between audit tenure, accounting firms specialization, accounting firms size and audit fee to audit quality moderated by audit committee.By using a data collected from Annual Report manufacture companies listed in Indonesia Stock Exchange (IDX) periode 2013 – 2015 and attached information about audit fee. This research use linier regression and Moderated Regression Analysis (MRA) along with purpossive sampling method, 154 companies were obtained.Result from this research shown that tenur and audit fee have a significant effect to audit quality which proxied with discreationary accrual. While accounting firms size and auditor spesialization have no significance to audit quality. The role of audit committee was able to modarate between tenur and audit quality.
PENGARUH AUDITOR RELATIONSHIPS TERHADAP KUALITAS AUDIT PADA PERUSAHAAN MANUFAKTUR DI INDONESIA (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar pada Bursa Efek Indonesia Tahun 2011) Wisanggeni, Antonius Anadri; Ghozali, Imam
Diponegoro Journal of Accounting Volume 6, Nomor 1, Tahun 2017
Publisher : Diponegoro Journal of Accounting

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Abstract

The objective of this study is to provide empirical evidence on the association of audit quality with audit tenure which would support the argument for auditor rotation being prescribed by regulation in Indonesia. Audit tenure is measured having regard to both the duration of relations between the lead audit partner and client firm management (person to person relations), as well as the duration of the audit firm’s engagement by the client (firm to firm). Using the setting of when Indonesia firm were adopting the International Financial Reporting Standards (IFRS). We examine 79 publicly listed Indonesia firms period of 2011. By using regression analysis technique, the results show that evidence of a negative association between the length of tenure between the lead audit partner and client firm management (person-to-person relations) and audit quality. Conversely we find a negative relation between audit firm engagement by the client (firm-to-firm) and audit quality.
ANALISIS HUBUNGAN PENGUNGKAPAN TANGGUNGJAWAB SOSIAL PERUSAHAAN DAN KEPEMILIKAN INSTITUSIONAL Rico Aglesio Ricardo; Haryanto Haryanto
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 relationship between the disclosure of corporate social responsibility (CSRD) and institutional ownership. This study used secondary data. The population in this study consisted of all manufacturing companies listed in Indonesia Stock Exchange in 2012 - 2015. The sampling method in this research is purposive sampling, and the number of samples in this study were 61 companies. This study used the technique of multiple linear regression analysis. The empirical results of this study show that CSRD, dimensions employee relations and dimension product has a positive and significant relationship with institutional ownership. While dimension of community and institutional ownership has not had a significant relationship, and the environmental dimension has a negative and significant relationship with institutional ownership.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI TINGKAT PENYELESAIAN TINDAK LANJUT REKOMENDASI HASIL PEMERIKSAAN BPK RI PADA PEMERINTAH DAERAH DI PULAU JAWA DAN BALI Pipit Siti Jenar Puspitasari; 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 factors that influence follow-up of audit recommendation. The independent variables that tested in this study are auditor's professional skills, the type of local government, the number of accounting entities, tenure regional head, the age of local government, the dependance level and legislative oversight.This study uses secondary data derived from a detailed list of BPK’s follow-up Audit on the District and City government in Java and Bali for the period up to 2015. The research sample of 122 district and city in the province of West Java, Central Java, East Java, Banten, Yogyakarta and Bali. The analytical method used is multiple linear regression analysis.The results show that auditor's professional skills have positive affect to  follow-up of audit recommendation. Meanwhile the type of local government, the number of accounting entities, tenure regional head, the age of local government, the dependance level, legislative oversight do not affect the follow-up of audit recommendation.
ANALISIS PERBANDINGAN TINGKAT KEPATUHAN TERHADAP PERSYARATAN PENGUNGKAPAN PSAK KONVERGENSI IFRS DENGAN METODE DIKOTOMUS DAN METODE PC PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI Hesti Melia Fitri; Faisal Faisal
Diponegoro Journal of Accounting Volume 6, Nomor 1, Tahun 2017
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to measure the disclosure compliance level against PSAK convergence to IFRS by using two approaches, the dichotomous method (Cooke’s method) and the alternative but rarely used, the PC method. This study also aims to highlight the differences and implications of any differences between those two methods.This study is conducted by calculating the disclosure compliance level against PSAK convergence to IFRS in manufacturing companies listed in BEI by using the dichotomous and PC method. The results are then compared by using univariate statistic analysis.The results show that the disclosure compliance level in Indonesia’s manufacturing companies by the year of 2015 are 73,9% in dichotomous method and 71,4% in PC method with significantly different results between the two methods.
PENGARUH EFEKTIVITAS KOMITE AUDIT TERHADAP KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN Juwita Hastuti; Wahyu Meiranto
Diponegoro Journal of Accounting Volume 6, Nomor 1, Tahun 2017
Publisher : Diponegoro Journal of Accounting

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Abstract

The objective of  the study are to examine the effect of audit committee effectiveness and the timeliness of financial reporting on manufacturing companies, which listed on Indonesia Stock Exchange in 2012-2014. The audit committee effectiveness based on DeZoort’s index that divided into four indicators such as audit committee expertise, audit committee charter, audit committee audit size, and audit committee meetingsThe population used in this study is all manufacturing companies which listed on Indonesia Stock Exchange in 2012-2014 with a total sample of 200 companies. The sampling method used in this study is purposive sampling. The data used is secondary data that are audited annual report in 2012-2014 which has been published. This study uses the technique of multiple linier regression analysis. The results showed that the audit committee expertise, audit committee size, and audit committee meetings negatively affect audit report lag. While the audit committee charter not significantly affect audit report lag.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI RISIKO LIKUIDITAS DAN KINERJA (Studi Kasus pada seluruh Perbankan Syariah di Indonesia) Estika Intan Annisa; Adityawarman Adityawarman
Diponegoro Journal of Accounting Volume 6, Nomor 1, Tahun 2017
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to analyze the effect of liquidity risk on bank’s earning in Indonesia. Liquidity risk in this study is proxied by using factors that can be managed by the bank to avoid the threat of liquidity risk. These factors are deposits, cash reserves, liquidity gap, and NPF.The sample selection using purposive sampling method. Purposive sampling method is a method of sampling based on certain criteria. The sample used in this study are 11 banks. The analysis technique used in this research is multiple linear regression. In addition, the hypothesis test used is the F statistic test and statistical test t. The classical assumption used in this study is normality test, multicollinearity test, heteroscedasticity test, and autocorrelation test.The results of the F test states that the deposits, cash reserves, liquidity gap, and NPF jointly affect the bank’s earning. Results of t-test shows that deposits and cash reserves have positive but no significant effect on bank’s earning. Liquidity gap has a positive and significant effect on bank’s earning. And the last one, NPF has a negative but significant effect on bank’s earning.
EVALUASI PENERAPAN STANDAR AKUNTANSI PEMERINTAHAN (SAP) AKRUAL DALAM PENYUSUNAN LAPORAN KEUANGAN TAHUN 2014 DAN 2015 PADA PEMERINTAH DAERAH DI INDONESIA Berbudi Sandhi Leksono; Haryanto Haryanto
Diponegoro Journal of Accounting Volume 6, Nomor 1, Tahun 2017
Publisher : Diponegoro Journal of Accounting

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Abstract

Implementation of “Standar Akuntansi Pemerintahan” (SAP) accrual in the local government of Indonesia which some local government had applied for 2 years could cause some problems. This kind of thing already happened in other country who already implemented many years before. They experienced some serious problem, some of them are left alone for years without serious efforts to solve the problem. Evaluation will be execellent first step in order to know if there is a problem happening. so that government can solve the problem do in order to achieved the goal of the implementation of the new system. This study was conducted by comparing what content that supposed to be dislosed according to SAP accrual and what content that actually disclosed in the financial statementa. It also conducted a more in-depth exploration of each content that had not been appropriately disclosed.
PENGARUH KARAKTERISTIK PEMERINTAH DAERAH DAN TEMUAN PEMERIKSAAN BPK TERHADAP KINERJA PEMERINTAH DAERAH KABUPATEN/KOTA DI INDONESIA TAHUN ANGGARAN 2012 Rizal Qowi; Tri Jatmiko Wahyu Prabowo
Diponegoro Journal of Accounting Volume 6, Nomor 1, Tahun 2017
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to prove that the level of wealth,  dependence to the central government, capital expenditure of local government, and the audit finding of BPK, are influential for performace of local governments of Indonesia in 2012 . The performance is measured by scores in the EPPD’s evaluation report that arranged nationally by Ministry of Home Affairs.            Population of this research is whole of Indonesia’s local governments in 2012. Total of samples are 477 local governments that consist of 384 regencies and 93 cities. This research uses purposive sampling method and SPSS 21 software as the analysis program.            The result shows that the level of wealth of local government has positif effect for it’s performance, but the level of dependence to the central government, the level of capital expenditure, and the audit finding of BPK have negatif effect for it’s performance.
DETERMINAN OPINI ATAS LAPORAN KEUANGAN PEMERINTAH DAERAH DI INDONESIA Dwi Kusumawati Kusumawati; 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 determinant factors that affect the opinion of the financial statement of the local government. The dependent variable in this research is audit opinion from the Audit Board of Republic of Indonesia on the financial statement of the local government. The independent variables were tested in this research is weakness of the internal control, non-compliance with laws and regulations, the age of local government, size of local government, the dependance level, human resource quality, follow-up of audit recommendation, the type of local government and the forms of local government. This research uses secondary data devided from the results of the examination report the Audit Board on the local goverment financial report period in 2015. The total sample as many as 497 local government in Indonesia. The analytical method used is ordinal logistic regression or ordered logistic regression. The results showed that the weakness of internal control and the dependance level have significant negative effect on opinion of the financial statement of the local government. The follow-up of audit recommendation have significant positive effect on opinion of the financial statement of the local government. Non-compliance with laws and regulations, the age of local government, size of local government, human resource quality, the type of local government and the forms of local government does not have a significant effect on opinion of the financial statement of the local government.

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