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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 23 Documents
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Search results for , issue "Volume 8, Nomor 1, Tahun 2019" : 23 Documents clear
PENGARUH KARAKTERISTIK KOMITE AUDIT PADA PRAKTIK MANAJEMEN LABA RIIL (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI tahun 2014-2016) Qorry Eka Pertiwi; Herry Laksito
Diponegoro Journal of Accounting Volume 8, Nomor 1, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to investigated the influence of audit committee characteristics in relation to real earnings management. Audit committee characteristics in this research refers to research conducted by Sun and Lan (2014).  Independent variabel used in this study are accounting financial expertise, board of tenure, additional boards, and committee size. Dependent variable in this study is real earnings management. This study used three control variables, include size, market to book ratio, and return on assets. This study used secondary data. The population consists of manufacture companies listed on Indonesia Stock Exchange during 2014 until 2016. Sampling method used is purposive sampling. The samples were 44 companies. Analysis test using multiple regression analysis.The results of this study show that there is significant relationship between board of tenure, additional boards, and committee size to real earnings management. But, there is no significant relationship between accounting financial expertise to real earnings management.
IMPLEMENTASI PELAPORAN KEUANGAN BERBASIS AKRUAL PADA RUMAH SAKIT UMUM DAERAH (Studi Kasus pada RSUD Tugurejo Tahun 2018) Nurulita Irmaya Adelina; Tri Jatmiko Wahyu Prabowo
Diponegoro Journal of Accounting Volume 8, Nomor 1, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to describe how the implementation of accrual based in the financial report of hositals. This study focused on the Rumah Sakit Umum Daerah (RSUD) Badan Layanan Umum Daerah (BLUD). BLUSs are formed to provide services to the community without seeking profits based on the principles of efficiency and productivity. BLUDs carried out accounting and financial statements using an accrual basis. The location of this study is RSUD Tugurejo. This study used qualitative descriptive approach with interview and observation methods of employees in the accounting sub section RSUD Tugurejo as parties directly involved in hospital financial reporting. Data from interviews and observation was analyzed by using Miles and Huberman model and categorized as major determinants on implementing accrual based RSUD financial report. The result showed that determinants which affected on implementing accrual basedin financial reports were accounting and information technology based system, commitment from leader, competent human resources, and resistance to change. The four determinants related each other. The manual accounting system was chosen when a computerized and integrated accounting system was not ready to be used which required competent human resources to use it. Commitment from leaders who supports the application of accrual basis accounting were needed to realize the acceptance of accrual basis accounting.
PENGARUH UKURAN PERUSAHAAN DAN MEKANISME CORPORATE GOVERNANCE TERHADAP PENGUNGKAPAN RISIKO Vivi Indriana; Warsito Kawedar
Diponegoro Journal of Accounting Volume 8, Nomor 1, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this study was to examine the effect of company size and corporate governance on corporate risk disclosure. Independent variable in this study are company size (total asset, total sales, and number of company employees), concentrated ownership structure, independent board of directors, independent board of commissioners, educational background of the chief commissioner, independent audit committee, and type of auditor. Dependent variable used in this study is risk disclosure.This study used secondary data. The population in this study were 456 manufacturing companies’ annual report listed on the Indonesia Stock Exchange in 2014-2016. Based on the purposive sampling method, the samples obtained were 141 companies. The hypothesis in this study was tested using multiple regression analysis.The results of the analysis show that the variable total assets, total sales, number of employees, independent board of directors, auditor type have a positive relationships on risk disclosure. Concentrated ownership structures have a negative relationship on risk disclosure. Independent board of commissioners, educational background of the president commissioner, and independent audit committee have no relationship on risk disclosure.
FAKTOR-FAKTOR PENENTU PROFITABILITAS BANK UMUM YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE TAHUN 2012-2015 Haridha Meilia Rahayu; Faisal Faisal
Diponegoro Journal of Accounting Volume 8, Nomor 1, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to analyze integrity against profitability. To analyze the effect of capital adequacy on profitability. To analyze operational influence on profitability. To analyze the influence of the market on profitability. To analyze the effect of credit on profitability. To analyze the influence of the company on profitability.The research methodology is data analysis in this study which uses quantitative analysis. Quantitative analysis is done by collecting data and then processing it. The technical data used in this study is multiple linear regression.The results of the study and discussion are ROA by the sixth variable free of LDR, CAR, BOPO, NIM, NPL, and FIRM SIZE. While the rest of the words by other causes outside the model. From the calculation results, the F value is calculated significantly. This means that the value of the P value that shows the variables and LDR, CAR, BOPO, NIM, NPL, FIRM SIZE together have a significant effect on ROA. LDR variable is partial to ROA.
PERBEDAAN NILAI ASIMETRI INFORMASI PADA ASSURANCE DAN NON ASSURANCE SUSTAINABILITY REPORT Ani Purwati; Tri Jatmiko Wahyu Prabowo
Diponegoro Journal of Accounting Volume 8, Nomor 1, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

Sustainability reporting has evolved over the past decade. Corporate reporting is made for use by various interested parties, namely internal parties and external parties. When company information owned by management (internal parties) is more than stakeholders (external parties) there will be information asymmetry. Guarantees or assurance in sustainability reports are needed to increase confidence in the accuracy of the information reported by the company, so that the information asymmetry will be lower. This study aims to determine whether the information asymmetry in the non assurance sustainability report is greater than the sustainability assurance report.Forecast error analysis as a proxy to represent information asymmetry (Cuadrado-Ballesteros, 2013). This study uses a non-parametric test, namely Wilcoxon Mann Whitney test, because the data do not meet the prerequisites for hypothesis testing, namely differences in median, normality test, and homogeneity test.The testing of the null hypothesis using Wilcoxon Mann Whitney test showed that the asymmetry of information in the Sustainability Report that did not have assurance (not guaranteed) was greater than the Sustainability Report which had assurance.
PENGARUH SPESIALISASI AUDITOR DAN REPUTASI KAP TERHADAP AUDIT REPORT LAG (Studi pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia Tahun 2015-2017) Irin Sukma Hati; Herry Laksito
Diponegoro Journal of Accounting Volume 8, Nomor 1, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this research is to examines the relation between auditor specialization and the public accountant firm reputation to audit report lag to the manufacturing companies listed on the Indonesia Stock Exchange year 2015-2017. The dependant variable in this research is audit report lag. The independent variables in this research are auditor specialization and public accountant firm reputation. The control variables in this research are companies size, leverage ratio, subsidiary, loss, and industry.The sample consists of 298 financial reports from the manufacturing companies listed on the Indonesia Stock Exchange year 2015-2017. Secondary data used in this research and selected by using purposive sampling method. The analysis method that was used in this research was multiple linear regression. Classical assumption tests was done before conducted the regression test.The results of this research is both of the independent variables, auditor specialization and public accountant firm reputation, have negative and significant influence to audit report lag.
PENGARUH KINERJA KEUANGAN TERHADAP HARGA SAHAM (Studi Empiris pada Emiten yang Konsisten Masuk dalam Indeks LQ45 Tahun 2015-2017) Vika Qorinawati; Agustinus Santosa Adiwibowo
Diponegoro Journal of Accounting Volume 8, Nomor 1, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

Abstract Berbahasa Inggris. This study aims to obtain empirical evidence and analyze the effect of financial performance to the share price.The data used as samples in this study are secondary data in the form of annual reports. The population of this study are companies listed on the Indonesia Stock Exchange (IDX) and which consistently enter the LQ45 index for three consecutive years in 2015-2017. This study uses 36 companies using purposive sampling method. Data analysis was carried out by descriptive statistical analysis, classical assumption test and hypothesis testing with multiple linear regression analysis.The results of this study indicate that liquidity (current ratio) has a positive and significant effect, then profitability (return on assets) has a positive and significant effect on stock prices, while activity (total assets turnover) has a positive and insignificant effect on stock prices
ANALISIS PEMBAYARAN DIVIDEN SEBAGAI INDIKATOR KUALITAS LABA (Studi Empiris Pada Perusahaan Industri Manufaktur Yang Terdaftar Di Bursa Efek Indonesia 2012 – 2016) Indah Puspita; Herry Laksito
Diponegoro Journal of Accounting Volume 8, Nomor 1, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine whether the reported earnings of dividend-paying firms have high quality. There are four dividend features that is used for this study: dividend-paying status, dividend size, dividend increase, and dividend persistence. This quantitative research take the manufacturing companies listed on the Indonesia Stock Exchange in 2012-2016. Purposive sampling method is used to select the sample. It results 75 sample of companies per year. The data is obtained from financial statement that can be accessed through the IDX (Indonesia Stock Exchange). Multiple regression is used to analyze the hypotheses. All dividends feature (dividend paying status, dividend size, dividend increase, and dividend persistence) have significant relationship with earnings quality. This study used an accrual quality model as a proxy to measure earnings quality. Lower residual values from the model indicate higher earnings quality.
PENGARUH INDEPENDENSI, KOMPETENSI, DAN TEKANAN WAKTU TERHADAP KUALITAS AUDIT Irawan Jati Kusumo; Etna Nur Afri Yuyetta
Diponegoro Journal of Accounting Volume 8, Nomor 1, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this study is to analyze the relationship between the quality of auditing results with an auditor's independence, the time pressure given, and the auditor's competence. This study uses measures of independence, competence, and time pressure as the dependent variable. This research was conducted by using questionnaire method that was spread to 15 Public Accounting Firms (PAF) with target of eight auditors in each PAF.The results show that independence, competence, and time pressure play a significant role in the quality of audit results.
PENDETEKSIAN FRAUDULENT FINANCIAL REPORTING (FFR) MENGGUNAKAN RASIO-RASIO KEUANGAN Winda Milasari; Dwi Ratmono
Diponegoro Journal of Accounting Volume 8, Nomor 1, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this study is for examining financial ratios for detecting fraudulent financial reporting. Independent variables of financial ratios used in this study are leverage, profitability, asset composition, proportion of accounts receivable, proportion of inventory, liquidity and capital turnover. The dependent variable used is fraudulent financial reporting based on data violations of BAPEPAM VIII G7 regulations issued by Otoritas Jasa Keuangan (OJK) in 2011-2016.The research sample consist of 41 fraud companies and 41 non-fraud companies in the non-financial sector listed on the Indonesia Stock Exchange in 2007-2014. This type of data is secondary data and uses purposive sampling method to determine the sample. The data analysis uses logistic regression method.The results of the study show that leverage ratio variable have a positive and significant effect in detecting fraudulent financial reporting. However, the other financial ratios (profitability, asset composition, proportion of accounts receivable, proportion of inventory, liquidity and capital turnover) have no significant effect on fraudulent financial reporting.

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