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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 3 Documents
 1 
Search results for , issue "Volume 7, Nomor 1, Tahun 2018" : 3 Documents clear
PENGARUH TATA KELOLA PERUSAHAAN, UKURAN PERUSAHAAN DAN UMUR PERUSAHAAN TERHADAP KINERJA PERUSAHAAN Mikha Tri Apriliani; Totok Dewayanto
Diponegoro Journal of Accounting Volume 7, Nomor 1, Tahun 2018
Publisher : Diponegoro Journal of Accounting

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Abstract

This study purpose to provide empirical evidence of corporate governance, firm size and firm age as influence mechanism to firm performance. This study use board size, board independence and board female diversity as mechanism of corporate goverance. Data used in this study was secondary, annual report and financial reporting from chemical and basic industry sectors, the various sectors of the industry and the consumer goods industry sectors listed on the Stock Exchange in 2013-2015. The population of this study was 420 companies from chemical and basic industry sectors, the various sectors of the industry and the consumer goods industry sectors listed on the Stock Exchange in 2013-2015 The sample of this study was 278 companies. The sample drawn by sample selection criteria. The analysis used to answer the study objectives is to use multiple regression. The result of the research show the effect of board size and firm age to firm performance, where board independence, board female diversity and firm size do not effect to firm performance. For the manager, firm performance information used in decision making to determinethe policy to be taken.
PENGARUH ABNORMAL AUDIT FEE, ADOPSI IFRS DAN KARAKTERISTIK PERUSAHAAN TERHADAP KUALITAS LABA Rendi Octorio Siregar; Endang Kiswara
Diponegoro Journal of Accounting Volume 7, Nomor 1, Tahun 2018
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this research is to analyze the association between abnormal audit fee, IFRS adoption, firm charactiristics and earnings quality proxied by discretionary accruals. Populations in this research are non financial companies listed in Indonesia Stock Exchange (IDX) in the period 2010-2016. The sample of this study consist of 184 companies listed in the Indonesia Stock Exchange. The data that was used in this research was secondary data. The samples of this research selected by using purposive sampling method. Model analysis using multiple linear regression analysis. This research revealed that abnormal audit fee, firm size, market-to-book and leverage ratio have negative and significant influence towards earnings quality. In the other hand, sales growth has positive and significant influence towards audit quality. While IFRS adoption, auditor firm size, and financial distress did not have significant influence towards earnings quality.
PENGARUH PENGUNGKAPAN SUSTAINABILITY REPORT TERHADAP REAKSI INVESTOR PADA PERUSAHAAN SEKTOR PERTAMBANGAN DAN MANUFAKTUR YANG TERDAFTAR DI BEI PERIODE 2014 – 2015 Bagus Setia Aji; Agung Juliarto
Diponegoro Journal of Accounting Volume 7, Nomor 1, Tahun 2018
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this research is to examine the effect of Sustainability Report disclosure on investor’s reaction on mining and manufacturer sector companies. Sustainability Report disclosure are measured by Sustainability Report Disclosure Index based on G-4 guidelines which is published by Global Reporting Initiative (GRI). The proxies used for dependent variable invertors reaction is abnormal return of share. This research is also use Return on Asset (ROA) and Return on Equity (ROE) as variable control. The population in this research are mining and manufacturer companies listed in Indonesia Stock Exchange in 2014-2015.Sampling was done by purposive sampling. Total number of used samples is 63 companies.Data analysis with descriptive analysis, the classical assumption test, and multiple regression analysis.The result of hypothesis testing shows the effect of Sustainability Report disclosure on investors reaction which is measured by abnormal return of share around the publication date of report. The information inside the sustainability report isone thing which is considered by investors to take investing decision.

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