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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 59 Documents
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Search results for , issue "Volume 6, Nomor 3, Tahun 2017" : 59 Documents clear
PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP KINERJA KEUANGAN PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2013 - 2015 Agung Prasetyo; Wahyu Meiranto
Diponegoro Journal of Accounting Volume 6, Nomor 3, Tahun 2017
Publisher : Diponegoro Journal of Accounting

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Abstract

Modern accounting concepts apply three basic principles of triple bottom lines, namely profit, people and planet (3P). Companies should still be oriented to seek economic benefits that allow it to continue to operate and grow. But the company must have concern for the welfare of human and the environment. Corporate Social Responsibility is a concept that connects these three principles. This study examines the influence of CSR on company performanceObject of this research is manufacturing companies listed in Indonesia Stock Exchange (IDX) or year of 2013 to 2015. The dependent variable used is three proxies of profitability : ROA, ROE and EPS. Three linear regression analysis models were used for prove the hypoteses The results show that corporate social responsobility (CSR) has positive influence on ROA and ROE but not significant on EPS profitability. CSR can be viewed as one form of effort to form a positive image for company.
ANALISIS FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP AUDIT REPORT LAG (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2012-2015) Butarbutar, Rizki Sakti Kornelius; Hadiprajitno, P. Basuki
Diponegoro Journal of Accounting Volume 6, Nomor 3, Tahun 2017
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this research is to analyze the factors that affect audit report lag of financial reports to the manufacturing companies listed on the Indonesia Stock Exchange. The examined factors of this research are corporate size, audit firm status, complexity of the company’s operation, board size, audit committee, ownership dispersion, and ownership concentration as the independent variable, while the audit report lag as the dependent variable.The sample consists of 410 companies listed in the Indonesia Stock Exchange (IDX) and submitted financial reports to OJK in the period 2012-2015. The data that was used in this research was secondary data and selected by using purposive sampling method. Model analysis using multiple linear regression analysis. Using the F-test to determine the effect of simultaneous between company characteristics and capital structure. Using t-test to examine the partial correlation of each independent variable on audit report lag.Based on analytical results shows that variable board size have significant influence toward audit report lag, while variable corporate size, audit firm status, complexity of the company’s operation, audit committee, ownership dispersion, and ownership concentration doesn’t have significant influence toward audit report lag.
PENGARUH FAMILY CONTROL TERHADAP PROFITABILITAS DAN NILAI PERUSAHAAN PADA INDUSTRI BARANG KONSUMSI DI INDONESIA Jessica Rissa Catherine; Aditya Septiani
Diponegoro Journal of Accounting Volume 6, Nomor 3, Tahun 2017
Publisher : Diponegoro Journal of Accounting

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Abstract

This research aims to analyze the effect of family control on profitability and firm value for Consumer Good Industry in Indonesia. Family control as an independent variable is measured by dummy variable. Profitability and firm value as dependent variable are measured by ROA and Tobins q value. This research uses size, sales growth, and leverage as a control variable. The sample of this research is manufacturing companies on consumer goods industry sector listed in Indonesia Stock Exchange during the period 2012-2014. The sampling method in this research is purposive sampling. The analysis technique in this study using multiple regression analysis. Overall, the results show that family control has significant positive effects on the profitability. Family control is not affected on the firm value.
PENGARUH CORPORATE GOVERNANCE TERHADAP INVESTASI RESEARCH & DEVELOPMENT PADA PERUSAHAAN FARMASI DI INDONESIA Cahyo Utomo, Ulul Albab; Septiani, Aditya
Diponegoro Journal of Accounting Volume 6, Nomor 3, Tahun 2017
Publisher : Diponegoro Journal of Accounting

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Abstract

Deciding the investment scale of a company's Research & Development is a strategic investment decision related to creating long-term value of the company and it is a very important decision because it has a certain level of risk and the cost is not small. Corporate governance of a company differs according to the ownership structure of each company, and corporate governance will affect the company's decision-making. The purpose of this study is to examine the effect of corporate governance structure, namely majority shareholder, board of directors, and independent commissioner to investment research & development at pharmaceutical company listed in Indonesian Stock Exchange period 2008 to 2015.The population of this study is a pharmaceutical company listed on the Indonesia Stock Exchange. The number of pharmaceutical companies listed during the period 2008 to 2015 is as many as 10 companies. By using purposive sampling, obtained a sample of 4 companies. Data analysis technique used in this research is multiple linear regression analysis.The results in this study indicate that majority shareholders have negatively insignificant influence on research & development investment. Meanwhile, the board of directors has a significant negative impact on investment research & development. And the independent commissioners has an insignificant positive effect on investment & development investment.
PENGARUH TIME BUDGET PRESSURE DAN HUMAN CAPITAL TERHADAP REDUCED AUDIT QUALITY ACT DENGAN BUDAYA ETIKA ORGANISASI SEBAGAI VARIABEL MODERATING (Studi Empiris pada KAP di Kota Semarang) Muchammad Sasa Jayeng Basundoro; Agus Purwanto
Diponegoro Journal of Accounting Volume 6, Nomor 3, Tahun 2017
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aimed to analyze the relationship between time budget pressure and human capital on audit quality through ethical culture of the organization and analyze the influence of cultural mediation organization's ethics against indirect relationship between human capital and time budget pressure on reduced audit quality act.This study uses primary data obtained from questionnaires distributed to the KAP in Semarang and Ernst. This study used a sample of 76 respondents using purposive sampling. The data analysis is done by testing data quality, classic assumption test, and hypothesis testing with multiple linear regression model.The results obtained from this study is that audit quality is directly influenced by human capital, time budget pressure, and ethical culture of the organization. While the organization's ethical culture is directly influenced both of time budget pressure and also human capital on reduced audit quality act.
PENGARUH TIME BUDGET PRESSURE TERHADAP KUALITAS AUDIT DAN BUDAYA ETIS SEBAGAI VARIABEL MEDIATOR Valentina Elizabeth; Herry Laksito
Diponegoro Journal of Accounting Volume 6, Nomor 3, Tahun 2017
Publisher : Diponegoro Journal of Accounting

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Abstract

The goal of this research is to test how time budget pressure affect audit quality by ethical culture and also to test how ethical culture mediate time budget pressure on audit quality. This research uses primary data collected by using questionnaire that shared for auditor in Jakarta. Seventy five samples are used in this research. Data analyzed with the quality data test, classic assumption test and hypothesis testing tools that are used in this research is multiple linear regression, path analysis. From the regression, there are some findings: (1) time budget pressure does have negative impact to the audit quality; (2) time budget pressure does have negative impact to the ethical culture; (3) The ethical culture is found to have positive impact to the audit quality. From these results can be concluded that ethical culture mediates the indirect relationship between time budget pressure on audit quality.
PENGARUH PARTISIPASI ANGGARAN TERHADAP SENJANGAN ANGGARAN DENGAN ASIMETRI INFORMASI SEBAGAI VARIABEL INTERVENING (Studi Empiris pada SKPD se-Eks Karesidenan Kedu) Elma Octavia Pradita; Haryanto Haryanto
Diponegoro Journal of Accounting Volume 6, Nomor 3, Tahun 2017
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the relationship between budgetary participation and budgetary slack in a public sector organization. It also attempts to examine whether information asymmetry mediates the relationship between budgetary participation and budgetary slack.This study uses primary data obtained from questionnaires distributed to budget planner in a public sector organization. This study used a sample of 75 respondents using purposive sampling. A path analysis was utilize to examine the direct and indirect effects of budgetary participation on budgetary slack. .The analysis results indicate that 1) Budgetary participation has no relationship with budgetary slack. 2) Budgetary participation and information asymmetry have a positive relationship. 3) Information asymmetry and budgetary slack have a positive  relationship. 4) Budgetary participation did not indirectly affect budgetary slack through information asymmetry as an intervening variable.
PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN PERUSAHAAN SEKTOR KEUANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2013-2015 Ester Sriulina Tarigan; Aditya Septiani
Diponegoro Journal of Accounting Volume 6, Nomor 3, Tahun 2017
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the influence of intellectual capital and its main components on the financial performance of the company. Furthermore, this study also aims to test whether the IC contribution to the financial performance of the company does not differ among different sub-sectors. This study uses Partial Least Square (PLS) and one-way ANOVA test as a method of analysis to test the research hypothesis. The data used in this study is secondary data in the form of corporate financial statements in 2013-2015 obtained from Indonesia Stock Exchange. The population of this study is a financial sector company listed on the Indonesia Stock Exchange in 2013-2015. Sample in the research are 58 companies which is taken using purposive sampling method with some criteria of sample selection. The results of this study indicate that, when using firm size and leverage as control variable, human capital efficiency has a negative and significant impact on financial performance, structural capital efficiency has a positive and significant impact on financial performance, and capital employed efficiency has a positive and significant impact on financial performance. In addition, the results of this study indicate that there are significant differences in financial performance among different sub-sectors.
PENGARUH PROFITABILITAS, STRUKTUR KEPEMILIKAN DAN KUALITAS AUDIT TERHADAPMANAJEMEN LABA (Studi pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2013-2015) Bahana Takbir Aljana; Agus Purwanto
Diponegoro Journal of Accounting Volume 6, Nomor 3, Tahun 2017
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to determine the effect of profitability, institutional ownership, managerial ownership and audit quality to earnings management The population used in this study are all manufacturing companies listed on the Indonesia Stock Exchange (IDX) in the year 2013-2015. He sampling technique used is purposive sampling. The analysis tool used is multiple linear regression analysis. Based on the results of tests conducted it can be concluded that: Profitability has a positive and significant impact on earnings management. Instutional ownership has a negative and insignificant effect on earnings management. Managerial ownership has a negative and significant effect on earnings management. The size of KAP has an insignificant positive effect on earnings management.
PENGARUH TATA KELOLA PERUSAHAAN, PROFITABILITAS, DAN PENGHINDARAN PAJAK TERHADAP NILAI PERUSAHAAN Aida Farah Dinah; Darsono Darsono
Diponegoro Journal of Accounting Volume 6, Nomor 3, Tahun 2017
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the effect of corporate governance, profitability, and tax avoidance of the firm’s value. The measurement of the corporate governance is based on the Corporate Governance Index score. The questions are divided to five groups according to the OECD principles; rights of shareholders, equal treatment of shareholders, role of stakeholders, disclosure and transparency, and board responsibilities. Profitability is proxied by Return on Asset. The measurement of independent variable tax avoidance is based on proxy Effective Tax Rate. Dependent variable in this research is the firm’s value measured by Price to Book Value.Total sample in this study are 210 companies listed in Indonesia Stock Exchange during 2013-2015. The sampling method used is purposive sampling method with predetermined criteria. This study uses multiple linear regression analysis to examine the effect of the corporate governance, profitability, and tax avoidance on firm’s value.The result of this study shows that there is positive and significant affect of corporate governance and profitability to firm value. Furthermore, the tax avoidance has negative and significant effect on firm value measured by Price to Book Value.

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