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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 39 Documents
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Search results for , issue "Volume 7, Nomor 4, Tahun 2018" : 39 Documents clear
PENGARUH PENGUNGKAPAN RISIKO TERHADAP BIAYA MODAL EKUITAS DAN KINERJA BANK Cicilia Chrissanti Ardhi Utami; Dwi Ratmono
Diponegoro Journal of Accounting Volume 7, Nomor 4, Tahun 2018
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the effect of risk disclosure on cost of equity capital. In addition, this study also aims to  examine the effect of risk disclosure on performance. The first hypothesis of the study is risk disclosure has negative effect on cost of equity capital. The second hypothesis of the study is risk disclosure has positive effect on performance. The population in this study is banking companies list on the Indonesia stock exchange in 2011-2016. The sampling method is using purposive sampling. A total observation used in the study was 156 banking companies. Analytical technique used for testing the hypothesis in this study is multiple regression analysis by Eviews 9.The results of analysis couldn’t support the hypothesis before because risk disclosure has no effect on cost of equity capital. In addition, the result of  the second hypothesis analysis also showed that risk disclosure has no effect on performance.
PENGARUH KOMISARIS INDEPENDEN DAN KARAKTERISTIK KOMITE AUDIT TERHADAP PENGUNGKAPAN PENGENDALIAN INTERNAL Paris Halomoan; Totok Dewayanto
Diponegoro Journal of Accounting Volume 7, Nomor 4, Tahun 2018
Publisher : Diponegoro Journal of Accounting

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Abstract

             This study aims to exmine the effect of independent commissioner, audit committee expertise and audit meeting as independent variable toward internal control disclosure as dependent variable.            This study uses secondary data obtained from the Indonesia stock exchange (idx). This research using a sample as many as 336 manufacturing companies registered in BEI year 2014 – 2016. The methods used in this research is purposive sampling method. Statistical techniques used in this study is a multiple regression.            The results obtained from this research shows independent commissioner, audit committee expertise and audit committee meeting  have a significant positive influence on internal control and disclosure.
ANALISIS PENGARUH UKURAN KAP, TENURE KAP TERHADAP AUDIT REPORT LAG (ARL) DENGAN KAP SPESIALISASI INDUSTRI SEBAGAI VARIABEL MODERASI Cahyaningrum Giyanto, Sinta; Rohman, Abdul
Diponegoro Journal of Accounting Volume 7, Nomor 4, Tahun 2018
Publisher : Diponegoro Journal of Accounting

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Abstract

            This research aims to examine the factors that affect audit report lag (ARL) of financial reports  of the manufacturing companies listed on Indonesia Stock Exchange. The dependent variable in this research is audit report lag (ARL). The examined factors of this research are audit firm size and audit firm tenure as independent variables, auditor industry specialization as moderating variable, profitability, leverage, and company size as control variables.            This sample consists 56 manufacturing companies listed on Indonesia Stock Exchange which submitted annual reports and financial reports to bapepam during 2014-2016. The data used in this research was secondary data. This research used purposive sampling method to select the data. This research hypotesis were tested using multiple regression analysis.Based on the analytical results shows that audit firm size has no significant influence to audit report lag (ARL), audit firm tenure was negatively significant to audit report lag (ARL), auditor industry specialization as moderating variabel has no significant influence to audit report lag (ARL).
PENGARUH STRUKTUR KEPEMILIKAN DAN STRUKTUR DEWAN TERHADAP TINGKAT UNDERPRICING Fauzan Dicky Hermawan; Sri Handayani
Diponegoro Journal of Accounting Volume 7, Nomor 4, Tahun 2018
Publisher : Diponegoro Journal of Accounting

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Abstract

The aim of this study is to examine the effect of corporate governance attributes like ownership concentration, institutional ownership, board size of commissioner, and board independent of commissioner on the level of underpricing. This study used firm size, ROA, firm age, and auditor reputation as control variable. This study uses secondary data obtained from the Indonesia Stock Exchange (IDX). The population in this study consists of all IPO firm in Indonesia Stock Exchange for the period 2013 - 2017. Sample determined with purposive sampling method. Total sample of this research is 83 companies. This study used multiple regression analysis for hypotheses testing. The results of this study show that the size of the board of commissioners and board independence of commissioner have significant negative effect on the level of underpricing IPOs firm. This research also shows that the ownership concentration and institutional ownership do not have significant effect on the level of underpricing IPOs firm.
IMPLEMENTASI METODE ACTIVITY BASED COSTING DALAM MENENTUKAN UNIT COST POLIKLINIK (STUDI KASUS PADA RUMAH SAKIT NASIONAL DIPONEGORO) Santi Widia Sari; Warsito Kawedar
Diponegoro Journal of Accounting Volume 7, Nomor 4, Tahun 2018
Publisher : Diponegoro Journal of Accounting

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Abstract

This research aims to determine: (1) Calculation of Activity Based Costing System to determine polyclinic tariff at Diponegoro National Hospital (RSND) in 2017, (2) Analyze polyclinic tariff differences based on hospital counting with calculations using the 2017 Activity Based Costing System, (3) Comparison between the calculation of Activity Based Costing System and traditional calculation, (4) Proving the influence of cost determination on hospital profitability.The research method used is descriptive-analytic analysis method. Data collection methods carried out in this research were using interview methods and secondary data analysis methods. The research data was obtained from the hospital's finance department, hospital outpatient installations, hospital renovation section, hospital and hospital repair. These data include, nurse salary costs, administrative costs, electricity costs, depreciation costs, building depreciation costs, facility maintenance costs and the costs of cleaning staff salaries.Based on the results of the study indicate that: (1) The method applied by the RSND to determine the polyclinic tariff is the estimated tariff, with a tariff for each poly of Rp. 28,000. (2) The tariff of the polyclinic with Activity Based Costing method gives results that are greater than the rates set by the hospital. (3) Activity-Based Costing System compared to the unit cost method provides more accurate and clear results because each activity is charged according to the cost driver. (4) The use of tariff estimates results in distortion because resource consumption is not taken into account and affects the profitability of hospitals. The difference that occurs due to the cost of each activity. The use of tariff estimation that is taken into consideration by the hospital is the competitor tariff and social condition of the community, while in Activity-Based Costing System each activity is charged according to the cost driver so that the Activity Based Costing System is able to allocate the cost of activities to each polyclinic appropriately based on each activity consumption
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI FINANCIAL STATEMENT FRAUD DALAM PERSPEKTIF FRAUD PENTAGON Ade Rizky Novitasari; Anis Chariri
Diponegoro Journal of Accounting Volume 7, Nomor 4, Tahun 2018
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to obtain empirical evidence and to examine the elements of fraud in fraud pentagon theory against indications of financial statement fraud on nonfinancial sector companies in Indonesia at 2009-2014. Independent variables in this research were financial stability, financial target, external pressure, nature of industry, ineffective monitoring, change in auditor, change of director, and frequent number of CEO’s picture, while the dependent variable was financial statement fraud.The population in this study was nonfinancial companies listed on the Indonesia Stock Exchange in 2008 to 2013, based on the investigation result of Indonesia Financial Services Authority in 2009 to 2014 towards the listed companies that proved have done the VIII.G.7 infraction, the financial statement fraud. Total samples used in this study were 60 companies, consist of 30 companies which classified had done the financial statement fraud, and 30 companies which not classified had done the fraud as matched companies by the criteria on the same of industry and total asset. This research was conducted by quantitative methods using secondary data. Data analysis was performed by the descriptive statistic analysis, multikolonieritas test, and hypothesis test with logistic regression analysis.The results of this study indicate that there are two variables which were significant positive in influencing the financial statement fraud, including and the change in auditor and frequent number of CEO's picture. These variables represent the two elements in a pentagon fraud Crowe's theory; rationalization and arrogance.
PENGARUH KUALITAS AUDIT, KARAKTERISTIK CORPORATE GOVERNANCE, KEPEMILIKAN PUBLIK, UKURAN PERUSAHAAN DAN PROFITABILITAS TERHADAP AUDIT REPORT LAG (Studi Empiris pada Perusahaan Non-Keuangan yang Terdaftar di Bursa Efek Indonesia Tahun 2016-2017) Annisa Dwi Arizky; Agus Purwanto
Diponegoro Journal of Accounting Volume 7, Nomor 4, Tahun 2018
Publisher : Diponegoro Journal of Accounting

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Abstract

           The purpose of this research is to examine the effect of audit quality, characteristic of corporate governance, public ownership, company size, and profitability on audit report lag. Dependent variable used in this research is audit report lag. Independent variables used in this research are auditor specialist, auditor reputation, independent commissioner, audit committee, public ownership, company size, and profitability.            Data used in this research is secondary data which collected using purposive sampling method. Sample of this research consists of 801 public companies that listed in Indonesian Stock Exchange (IDX) during 2016-2017. Analysis technique used in this research is multiple regression.            The result of this research shows that auditor specialist, independent commissioner,  company size, and profitability has negative effect on audit report lag. While auditor reputation, audit committee, and public ownership doesn’t have effect on audit report lag.
PENGARUH TATA KELOLA PERUSAHAAN TERHADAP PENGUNGKAPAN MODAL INTELEKTUAL Anna Lasturi Sinaga; Sudarno Sudarno
Diponegoro Journal of Accounting Volume 7, Nomor 4, Tahun 2018
Publisher : Diponegoro Journal of Accounting

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Abstract

The aims of this study is to examine the effect of corporate governance, such as family ownership, foreign ownership, Independent Directors, CEO duality, family duality, and number of Audit Committee meetings on intellectual capital disclosure. This study uses firm size, firm age, and return on assets as control variables. The population of this study are all of listed firms in Indonesia Stock Exchange in 2014, 2015, and 2015. The sampling method in this study is purposive sampling. The company used must have complete data on the implementation of corporate governance, so that in this study there were 204 years-firms-observation. Data analyzed with test of classic assumption and examination of hypothesis with multiple linear regression method. Result of this research indicates that family ownership, foreign ownership, CEO duality and number of Audit Committee meetings have positive and significant effect to intellectual capital disclosure in Indonesia. While the factor of family duality, and Independent Directors factor have not significant effect to intellectual capital disclosure in Indonesia.
PENGARUH CORPORATE GOVERNANCE TERHADAP KINERJA PERUSAHAAN DI INDONESIA (Studi Empiris pada Perusahaan Finansial yang Terdaftar di Bursa Efek Indonesia pada Tahun 2014-2016) Muhammad Hanif Risnanditya; Herry Laksito
Diponegoro Journal of Accounting Volume 7, Nomor 4, Tahun 2018
Publisher : Diponegoro Journal of Accounting

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Abstract

This research aims to examine the impact corporate governance on firm performance of financial sector in Indonesia. Board independence, board size, independence of the audit committee members, number of financial experts in audit committee, number of audit committee meetings as independent variable for corporate governance. Firm performance as dependent variable is measured by ROA and Tobin’s Q value. Thie research uses government ownership, foreign ownership, size and leverage as a control variable.The population in this research are all financial companies listed in Indonesia Stock Exchange during the period 2014-2016. The sampling method in this research is purposive sampling with certain criteria. Total sample of this research is 202 companies.The result of this study showed that board independence, board size, number of financial experts in audit committee, number of audit committee meetings has positively significant to the firm performance, while board independence have negatively significant effect to the firm performance and independence of the audit committee members has not affected on the firm performance.
PENGARUH BANCASSURANCE TERHADAP PROFITABILITAS BANK DI INDONESIA Prapanca Robiyan Pambudi; Agung Juliarto
Diponegoro Journal of Accounting Volume 7, Nomor 4, Tahun 2018
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to provide empirical evidence about the relationship between bancassurance towards profitability which is measured by Return on Assets and Return on Equity with government ownership, Capital Adequacy Ratio, and year effects as controlling variables.The objects of this study are banking companies who has bancassurance product. The sampling method of this study is purposive sampling that based on criterion which has been determined before. Hypotheses in this study are tested by descriptive statistic and data panel regression analysis method.The results of statistical test (F test) shows that bancassurance with government ownership, Capital Adequacy Ratio, and year effects as controlling variables affects profitability. The effect of independent variable bancassurance towards profitability which is proxied by Return on Assets on the t test is significant, while the effect towards profitability which is proxied by Return on Equity is not significant.

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