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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 FAKTOR FINANSIAL DAN NON FINANSIAL TERHADAP MANAJEMEN LABA (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2013-2015) Wanda Saputri, Gita Oktaviany; Achmad, Tarmizi
Diponegoro Journal of Accounting Volume 6, Nomor 3, Tahun 2017
Publisher : Diponegoro Journal of Accounting

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Abstract

This research aims to examine the effect of financial factor and non-financial factor on earnings management. The financial factor of this study are explained using free cash flow and financial distress. The non-financial factor of this study is explained using employee diff. This study uses earnings management as dependent variable, independent variable used in this study are free cash flow, financial distress, and employee diff. Agency Theory and Attribution Theory are adopted to construct the hypotheses.This study use secondary data from annual reports and financial statements on  manufacturing companies listed on Indonesia Stock Exchange during 2013-2015. This sampling method used is purposive sampling. Total sample in this study are 230 data samples. This sutdy uses multiple regression analysis method to examine the effect of free cash flow, financial distress, and employee diff on earnings management.The result of this study indicate that free cash flow, financial distress, and employee diff had positive significant effect on earnings management.
PENGARUH TATA KELOLA PERUSAHAAN, BIAYA AGENSI MANAJERIAL DAN LEVERAGE TERHADAP FINANCIAL DISTRESS Intan Rimawati; 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 obtain empirical evidence and to analyze the effect of corporate governance, managerial agency costs and leverage to financial distress.The  data  in  this  research  was  secondary  data  –  the  company’s  annual  reports.  The population of this study was manufacturing base and chemical industry sectors, the various sectors of the industry and the consumer goods industry sectors listed on the Indonesia Stock Exchange (IDX) in the year 2013-2015. This study use purposive sampling method to select sample from the population. Based on this method, at way obtained a sample of 303 companies comprising of 54 companies involved in financial distress and 249 companies that are not involved in financial distress. Data analysis was performed with descriptive statistics analysis and hypothesis testing by logistic regression analysis.The results of this study indicate that corporate governance negative and significant impact on the financial distress, while managerial agency costs and leverage positive and significant impact on the financial distress
PENGARUH LABA PER LEMBAR SAHAM, NILAI BUKU PER LEMBAR SAHAM, DAN TRANSAKSI ABNORMAL PIHAK BERELASI TERHADAP RELEVANSI NILAI DENGAN MEKANISME TATA KELOLA PERUSAHAAN SEBAGAI VARIABEL MODERASI Chuswatul Chasanah; Endang Kiswara
Diponegoro Journal of Accounting Volume 6, Nomor 3, Tahun 2017
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this study is  to get empirical evidence about the effect of earnings per share, book value per share, and abnormal related party transaction on value relevance. Independent variables in this study is the earnings per share, book value per share, and abnormal related party transactions, while the dependent variable is the value relevance. The population of this research is non-financial companies listed on the Indonesia Stock Exchange in 2011 until 2015. The sampling method is using stratified random sampling and obtained a sample of 185 companies. Data analysis was performed with the classical assumption and hypothesis testing and regression analysis. Statistical research program using SPSS version 23. The results of this study indicate that there is a negative and insignificant relationship between earnings per share by value relevance, and alsobecame insignificant after moderated by corporate governance. Likewise on the relationship between the book value per share by value relevance, there is a positive and significant relationship, but later became insignificant after moderated by corporate governance. Abnormal related party transactions is negative and insignificant related to the relevance value, the results were the not same when moderated by corporate governance. The implications of this study indicate that earnings per share and book value per share are have value relevant. And abnormal related party transactions not reduce the level of value relevance, but corporate governance restrain abnormal related party transactions.
PENGARUH MANAJEMEN MODAL KERJA TERHADAP PROFITABILITAS (Studi Empiris pada Perusahaan Manufaktur Sektor Industri Dasar dan Kimia yang Terdaftar di Bursa Efek Indonesia Periode Tahun 2013-2015) Anggit Tri Retnoningtyas; Zulaikha Zulaikha
Diponegoro Journal of Accounting Volume 6, Nomor 3, Tahun 2017
Publisher : Diponegoro Journal of Accounting

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Abstract

Indicators of good working capital management is the efficiency of working capital. The components of working capital are turnover of cash, turnover of account receivables, turnover of inventories, and turnover of account payables. The main aim of this study is to analyze the effect of working capital management on firm’s  profitability. The object of this study is manufacturing companies basic industry and chemical sector which are listed at  Indonesian Stock Exchange (BEI) in the period 2013 to 2015. The study further reveals that turnover of cash, turnover of account receivables, turnover of inventories have a positive and significant effect on firm’s profitability, while turnover of account payables has no effect on the firm’s profitability.
ANALISIS PENGARUH ANGGARAN PARTISIPATIF TERHADAP BUDGETARY SLACK DENGAN PERTIMBANGAN ETIKA SEBAGAI VARIABEL MODERASI (Studi Kasus pada PT PLN (Persero) Distribusi Jawa Tengah & D.I. Yogyakarta) Sihombing, Melina Yosephine; Rohman, Abdul
Diponegoro Journal of Accounting Volume 6, Nomor 3, Tahun 2017
Publisher : Diponegoro Journal of Accounting

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Abstract

Research about the effect of the participatory budgeting to budgetary slack still show inconsistency conflicting results. This study aims to provide empirical evidence about the effect of the participatory budgeting to budgetary slack and the effect of ethical judgement as moderating variable on the relationship between participatory budgeting and budgetary slack.The object of this research is a lower-level managers involved in the budgeting process in PT PLN (Persero) Distribusi Jawa Tengah & D.I. Yogyakarta. Data was collected using a questionnaire research instruments with the total respondents are 40 people. Model analysis used for the first hypothesis is simple linear regression, while the second hypothesis uses moderated regression analysis (MRA).The results indicate that: 1) participatory budgeting significantly positive affects the budgetary slack, showed by the participatory budgeting coefficient of 0.470 with a significance level of 0.022 (<0.05). 2) the value of the coefficient of interaction between participatory budgeting and ethical judgement is - 0.361 with a significance level of 0.030 (<0.05), indicating that the participatory budgeting with ethical judgement significantly negative affecting on the budgetary slack. These results indicates that the ethical judgement is moderating variable.
ANALISIS PENGARUH BIAYA AUDIT, PRAKTIK TATA KELOLA PERUSAHAAN, DAN STRUKTUR KEPEMILIKAN TERHADAP IPO UNDERPRICING Oktiana Rustami; Etna Nur Afri Yuyetta
Diponegoro Journal of Accounting Volume 6, Nomor 3, Tahun 2017
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aimed to examine the effect of audit fee, corporate governance structure, such as board size, audit committee, independent board of commissioner, and ownership structure  such  as  ownership  concentration,   institutional   ownership,  and  manajerial ownership  to  IPO  underpricing.  The  sampling  method  in  this  research  is  purposive sampling. The criteria used company is the company that has complete prospectus that include the amount of accountant public fee and the non-financial company. Based on the sampling criteria established during the years 2010-2015 was obtained by 83 companies. The analysis tool used is SPSS 21 with double linier regression analysis.The results show that fee audit and board size variables had negatively significant influence on IPO underpricing. Audit committee, independent board of commissioner, ownership concentration, institutional ownership, and manajerial ownership had no significant influence on IPO underpricing.
PENGARUH KNOWLEDGE SHARING DAN FAKTOR DEMOGRAFI TERHADAP KINERJA PEGAWAI Apri Anggita; Warsito Kawedar
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 knowledge sharing, demographic factors (age, education level, position, tenure) on employee performance. This research was conducted in 12 Regional Work Unit of Regency/ City in Central Java with 104 employees. Sampling technique in this research use purposive sampling. Statistic analysis used to analyze data using Structural Equation Modeling (SEM) with software Amos version 22.0. The results showed that knowledge sharing, education level, tenure have a positive and significant effect on employee performance. While the age factor has a positive and insignificant effect on employee performance, and position factor of employees have a negative and insignificant effect on performance.
PENGARUH DEWAN KOMISARIS DAN INVESTMENT ACCOUNT HOLDERS TERHADAP KINERJA BANK SYARIAH DI INDONESIA Chandra Dwi Setyawan; Adityawarman Adityawarman
Diponegoro Journal of Accounting Volume 6, Nomor 3, Tahun 2017
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this study was to examine the level of performance of Islamic Banks in Indonesia based board direcotrs attributes and Investment Account Holders. Then, this research ensures determinants on the disclosure. Hypothesis testing is based on level bank performance in the Annual Report of Islamic Banks. Using the legitimacy theory, the research examined level bank performance in Islamic Banks based on Islamic principles. Samples were taken from 7 Islamic Banks in Indonesia for 7 years. The study design using multiple regression analysis. The test results showed IAH (Investment Account Holders) significantly with bank performance of Islamic Bank. While that BS as number of board members and the board composition does not significantly with Bank Performance.
ANALISIS PENGARUH CLIENT SIZE, AUDIT FIRM SIZE, DAN AUDIT FEE TERHADAP AUDIT QUALITY Muhammad Kafabih; Agustinus Santosa Adiwibowo
Diponegoro Journal of Accounting Volume 6, Nomor 3, Tahun 2017
Publisher : Diponegoro Journal of Accounting

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Abstract

This research attempted to investigate the influences of client size, audit firm size, audit fee, toward audit quality. Client size, audit firm size, and audit fee expected to explain their influences toward audit quality.The data used by this research are secondary data taken from Indonesian Site Exchange (IDX) website that is manufactur companies listed from 2012-2015. This research uses purposive sampling method, and done data analysis that are descriptive analysis, classical assumption test, and regression test. This research used IBM SPSS 20 to analyzes the data.Based on the results, known that client size and audit fee have significantly positive influences toward audit quality. While audit firm size has significantly negative influence toward audit quality.

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