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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 44 Documents
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Search results for , issue "Volume 8, Nomor 2, Tahun 2019" : 44 Documents clear
PENGARUH REPUTASI AUDITOR DAN SPESIALISASI INDUSTRI AUDITOR TERHADAP AUDIT REPORT LAG (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2016 dan 2017) Maria Widi Hapsari; Herry Laksito
Diponegoro Journal of Accounting Volume 8, Nomor 2, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to empirically examine the relation between auditor reputation and auditor industry specialization and audit report lag to the manufacturing companies listed on Indonesia Stock Exchange in 2016-2017. This study uses secondary data from financial statements of manufacturing companies listed on Indonesia Stock Exchange in 2016-2017. The sampling method used is purposive sampling. The sample consists of 234 financial reports from 153 companies that listed in Indonesia Stock Exchange period 2016-2017. The analysis method that was used in this study was multiple regression analysis. Before being conducted by regression test, it was examined by using classical assumption test.The result of this study shows that both of the independent variables, reputation auditor and auditor industry specialization, have negatife significant influence to audit report lag.
PENGARUH DANA ALOKASI UMUM (DAU), DANA ALOKASI KHUSUS (DAK), DAN PENDAPATAN ASLI DAERAH (PAD) TERHADAP BELANJA LANGSUNG DI PROVINSI JAWA TENGAH TAHUN 2013-2017 Fadhila Yuniar Rachmawati; Haryanto Haryanto
Diponegoro Journal of Accounting Volume 8, Nomor 2, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

The results of this study indicate that the General Allocation Fund (DAU) and Regional Original Revenue (PAD) have a positive and significant effect, while the Special Allocation Fund (DAK) has a non-significant result of Direct Expenditure. The aim of this study is to find out which income can be extracted in order to increase public welfare and regions with direct expenditure.
PENGARUH LABA, ARUS KAS OPERASI DAN ARUS KAS BEBAS TERHADAP KEBIJAKAN DIVIDEN PADA PERUSAHAAN NON-KEUANGAN (TAHUN 2008-2017) Fadhil Dhaneswara; Haryanto Haryanto
Diponegoro Journal of Accounting Volume 8, Nomor 2, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

This research was conducted to analyze the effect of Earnings, Operating Cash Flow and Free Cash Flows on Dividend Policy on Non-Financial Companies. This research refers to research conducted by Kighir, Omar and Mohamed (2015).The population of this study are all non-financial companies listed on the Indonesia Stock Exchange (IDX) in 2008-2017. Total observations amounted to 410 determined by purposive sampling method. This study uses the OLS method to test hypotheses. The results of the study show that the earnings and operating cash flow variables have a significant positive effect on dividend policy. However, the free cash flow variable has no significant effect on dividend policy.
PERAN KUALITAS AUDIT MEMODERASI PENGARUH AFILIASI KELOMPOK BISNIS TERHADAP MANAJEMEN LABA Pratiwi Indah Kurniati; Muchamad Syafruddin
Diponegoro Journal of Accounting Volume 8, Nomor 2, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

The aim of this study is to examine the moderating role of audit quality in the influence of business group affiliation to earnings management. Audit quality was measured by two proxies, there are audit firm Big4 and industry specialisation auditor. Earnings management was measured using the value of discretionary accruals. Beside that, this study used size of a firm as control variables. A usable sample of this study was manufacture and service firms which listed on Indonesian Stock Exchange for the period 2016. The number of sample are 107 samples. Research data were obtained from the annual reports of sample firms. The used sampling method is purposive sampling method. Hypothesis testing is done with Ordinary Least Square (OLS) analysis. The results of the research show that business group affiliation influence negatively to earnings management, and then audit quality weaken that influence.
PENGARUH MEKANISME TATA KELOLA PERUSAHAAN TERHADAP PRAKTIK MANAJEMEN LABAPADA INDUSTRI PERBANKAN SYARIAH DI INDONESIA Nurlina Nurlina; Adityawarman Adityawarman
Diponegoro Journal of Accounting Volume 8, Nomor 2, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this study is to examine whether the corporate governance mechanism affect the practice of earnings management in the Islamic banking industry in Indonesia. Internal governance mechanisms can supervise manager actions more effectively than external governance mechanisms. Therefore, this study focuses on internal governance mechanisms. The method of data collection in this study is documentation. The sample of this research is Sharia Commercial Banks in Indonesia which are determined by applying the purposive sampling method. After applying the method, there are 11 Sharia Commercial Banks that meet the criteria as research samples. The analytical method used in this study is panel regression with FEM (Fixed Effect Model) in the first stage and REM (Random Effect Model) in the second stage.The results of this study reveal that the size of the Board of Commissioners, the size of the Audit Committee, and the size of the SSB (Sharia Supervisory Board) are significant and positively affect the earnings management practices. In addition, this study successfully confirmed that the SSB competency is significant and negatively affect the earnings management practices. However, the number of Board of Commissioners meetings, the independence of the Board of Commissioners, the number of Audit Committee meetings, and the number of SSB meetings were not proven to affect earnings management practices.
PENGARUH FEE AUDIT ABNORMAL TERHADAP KUALITAS AUDIT DENGAN ADOPSI IFRS SEBAGAI VARIABEL MODERATING Yunita Awaliyah; Sudarno Sudarno
Diponegoro Journal of Accounting Volume 8, Nomor 2, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

The focus of this study is to examine the effect of abnormal audit fee to audit quality and IFRS adoption is used to moderate its relation. Abnormal audit fee is the difference between the actual audit fee and the estimated of its normal audit fee. In this study, we use the discretionary accruals as the proxy of the audit quality. The population in this study is all the non-financial companies which registered on IDX for 2011-2013 period. We use the purposive sampling method and it obtains the 213 companies as our sample. We use the Modified Jones Model to calculate the discretionary accruals while double regression analysis is used to analyze the data. The result shows that abnormal audit fee impacts the audit quality negative significantly and IFRS adoption doesn’t impact the relation between abnormal audit fee and audit quality. This result supports the audit effort theory whereby fee audit surely reflects the auditor effort to do all the audit procedures.
ANALISIS PENGARUH KEPEMILIKAN SAHAM BESAR BERGANDA DAN AKTIFITAS KOMITE AUDIT TERHADAP AUDIT FEE Dilla Fadilla, Muhammmad; Syafruddin, Muchamad
Diponegoro Journal of Accounting Volume 8, Nomor 2, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

In order to achieve the best reporting quality, shareholders may choose the best public accountant firm to audit the company. Using 177 companies (observations of 364 annual financial statements of non-financial and non-utility companies) as samples, the purpose of this study is to examine whether audit costs are influenced by several factors such as multiple large shareholders and audit committee activities. This study uses Total Assets, Total Receivables divided by Total Assets, Audit Experience, Chartered Audit, Holding by Shareholders, Net Loss in the Period, Number of Employees, and Audit Committee Size as control variables.This study uses secondary data from the financial statements of non-financial and non-utility companies listed on the Indonesia Stock Exchange in 2016. The method used for this study was purposive sampling.The results of this study indicate that all hypotheses are accepted. This is because multiple large shareholders and audit committee activities positively and significantly affect audit fees.
ANALISIS PENGARUH SISA ANGGARAN, PENDAPATAN ASLI DAERAH DAN DANA PERIMBANGAN TERHADAP BELANJA MODAL DI KABUPATEN/KOTA PROVINSI JAWA TENGAH TAHUN 2013-2017 Noor Aini Arifah; Haryanto Haryanto
Diponegoro Journal of Accounting Volume 8, Nomor 2, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

The budget process has two components, one of which is capital expenditure in local governments by producing financial plans. The allocation of capital expenditure is based on regional needs for infrastructure and infrastructure, both for the smooth implementation of government duties and for public facilities.The purpose of this study is to examine the development budget, regional budgets and balancing funds towards the capital expenditure budget in districts / cities in Central Java Province. The sample used was 35 districts / cities in Central Java Province using data available on the internet and from the LHKPD. The results of the study show variable expenditure for the budget, regional original income, and significant balance of funds towards capital expenditure.
PENGARUH TIPE INDUSTRI, VISIBILITAS PERUSAHAAN, PROFITABILITAS DAN LEVERAGE TERHADAP PENGUNGKAPAN EMISI KARBON (Studi Empiris pada Perusahaan Non Keuangan yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2017) Irine Tessa Koeswandini; Rr. Karlina Aprilia Kusumadewi
Diponegoro Journal of Accounting Volume 8, Nomor 2, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aimed to obtain empirical evidence about the influence of type of industry, profitability, company’s size, and company’s leverage to the extent of emission carbon disclosure in Indonesia companies. To measure the extent of carbon emission disclosure used checklist that was developed based on the information request sheets provided by the carbon disclosure project (CDP). The population of this study was all companies listed in Indonesia Stock Exchange (IDX) in 2015-2017. Sample of this study was non financial companies listed in Indonesia Stock Exchange (IDX) in 2015-2017 used purposive sampling method. There were 19 companies in 2015, 19 companies in 2016, 19 companies in 2017 which fulfilled criterion as the research sample. The classical assumpstion was used for data analysis and regression analysis for testing hypothesis. The results of this study showed that firm size and companies’ Leverage significantly influence to the extent of carbon emission disclosure. Meanwhile type of industry and profitability had no significantly influence to to the extent of carbon emission disclosure.
ANALISIS PENGARUH KUALITAS LABA, KETERLAMBATAN PELAPORAN LABA, DAN KOMPLEKSITAS PERUSAHAAN TERHADAP ABNORMAL AUDIT DELAYS Rizky Amalia; Rr. Sri Handayani
Diponegoro Journal of Accounting Volume 8, Nomor 2, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

This research aims to examine the determinant factors of abnormal audit delays. The examined factors of this research are earnings quality, earnings report delay, and company complexity.The population of this study are manufacturing companies listed on Indonesia Stock Exchange for the period 2013-2017. Using purposive sampling method as a method of data sellecting, there are 154 total observational data. The data used in this research was secondary data. The research hypotesises were tested and analyzed using multiple regression analysis.The result of this study shows that company complexity have significant influence on abnormal audit delays. However, earnings quality and earnings report delay have no significant effect on abnormal audit delays.

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