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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 KOMPETENSI SUMBER DAYA MANUSIA, PENERAPAN STANDAR AKUNTANSI PEMERINTAH DAN PERAN INTERNAL AUDIT TERHADAP KUALITAS LAPORAN KEUANGAN (Studi Empiris Pada SKPD Kabupaten Demak) Adrian Farros Elfauzi; Sudarno Sudarno
Diponegoro Journal of Accounting Volume 8, Nomor 2, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the factors that influence the quality of regional financial reports in the Demak District SKPD. As well as knowing the efforts made by the Government of Demak Regency to obtain fair opinions without exceptions. These efforts need to get appreciation from local government officials. The aim of this Government is to improve the reliability of the quality of the financial statements produced, especially in terms of asset management.The sample used in this study were 141 respondents with purposive sampling technique in Demak Regency. Data was obtained by distributing questionnaires. Questionnaires returned were 138 questionnaires. Data analysis used is test instrument, descriptive statistics, classical assumption test and hypothesis test.The results showed that the competence of human resources had a significant positive effect on the quality of financial statements, while government accounting standards, did not affect the quality of financial reports and the role of internal audit had a significant negative effect on the quality of financial statements.
PENGARUH KEBIJAKAN CORPORATE SOCIAL RESPONSIBILITES TERHADAP KONSERVATISME AKUNTANSI (Studi Empiris pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Tahun 2016) Dhafi Rahmatul Ikma; 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 determine the effect of corporate social responsibility (CSR) on accounting conservatism, and the effect of corporate social responsibility (CSR) on accounting conservatism with state ownership as a moderating variable. This research uses cash flow, firm age, and investment cycle as control variables.This study uses secondary data from annual financial reports on non-financial companies listed on the Indonesian stock exchange in 2016. The method in selecting samples is using the purposive sampling method. The total sample from this study is 204 samples. This study uses multiple regression analysis to test the hypothesis.The results of this study indicate that social responsibility (CSR) has a positive effect on the level of accounting conservatism which shows that the government-mandated CSR policies are sufficient to encourage conservative financial reporting. However, due to the possibility of political affiliation, the interaction between CSR and state ownership (BUMN) does not affect the level of accounting conservatism.
ANALISIS FAKTOR – FAKTOR YANG MEMPENGARUHI ALOKASI BELANJA MODAL (Studi pada Pemerintah Kabupaten/Kota di Jawa Tengah Tahun 2015-2017) Mega Ajeng Kartikasari; Abdul Rohman
Diponegoro Journal of Accounting Volume 8, Nomor 2, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

This research is aimed to empirically examine the relation between regional income per capita, gross domestic product of region, general allocation fund, local revenue, financial independence ratio, and allocation of capital expenditure. The dependent variable in this research is allocation of capital expenditure. The independent variables in this research are regional income per capita, gross domestic product of region, general allocation fund, local revenue and financial independence ratio.The sample of this research consist of 35 Regency/Municipality in the Province of Central Java in the period 2015-2017. This research use quantitative method by using report data realization of local budget revenues and expenditures (APBD) and also the tables of gross domestic product of region (PDRB) Regency/Municipality in the Province of Central Java. The analytical method that was used is multiple linear regression analysis. The results of this research shows that the variables of regional income per capita, general allocation fund, and local revenue have significant effect on the allocation of capital expenditure. It means that, in determining the amount of income allocated for capital expenditure, local governments should consider regional income per capita, general allocation fund, and local revenue. While the variables of gross domestic product of region and financial independence ratio do not have significant effect on the allocation of capital expenditure.
ANALISIS PENGARUH EFEKTIVITAS KOMITE AUDIT, JENIS AUDITOR DAN KARAKTERISTIK PERUSAHAAN TERHADAP KETEPATAN WAKTU PELAPORAN PERUSAHAAN Setyaningrum Setyaningrum; Muchamad Syafruddin
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 influence of audit committee effectiveness and type of auditor on the timeliness of reporting in Indonesia. This reserach used financial condition, firms size and type of industry as control variable.This research uses secondary data which obtained from date of publication of the financial statement and annual reports of company listed on the Indonesia Stock Exchange in 2017 and consist of manufacture, construction, and service company. The number of research samples is 204 company samples and determined by purposive sampling method. Multiple regression analysis is used to test the hypothesis.The results of research that have been completed show that audit committee effectiveness and type of auditor have a significant negatively with financial reporting lead time.
PENGARUH SPESIALISASI INDUSTRI KAP, REPUTASI AUDITOR, DAN AUDIT TENURE TERHADAP AUDIT REPORT LAG Dharma Nirmala Eka Makhabati; Agustinus Santosa Adiwibowo
Diponegoro Journal of Accounting Volume 8, Nomor 2, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

The longer delay in the publication of financial statement can reduce the value of financial information because it is not available at the time required. This research aims to empirically examine the effect between auditor industry specialization, auditor reputation, audit tenure on audit report lag. The dependent variable in this research is audit report lag. The independent variables in this research are auditor industry specialization, auditor reputation, and audit tenure. While the control variables used in this research are leverage, subsidiary, family ownership, and loss. The population of research consist of 49 financial reporting from chemical companies that listed in Indonesia Stock Exchange period 2013-2017. This research using secondary data that selected by purposive sampling method, so the final sample that obtained are 41 companies. The analytical method that was used is multiple linear regression analysis, which is processed using SPSS 23. The result of this research shows that auditor industry specialization and auditor reputation have negative and significant effect to audit report lag. This means that if the company audited by auditor industry specialization or auditor the Big 4, then the audit report lag will be shorter than the company audited by auditor non industry specialization or auditor non the Big 4. While audit tenure has insignificant effect to audit report lag.
PENGARUH MEKANISME TATA KELOLA PERUSAHAAN TERHADAP EFISIENSI MODAL INTELEKTUAL (Studi Empiris pada Perusahaan Jasa yang Terdaftar di Bursa Efek Indonesia Periode 2015 – 2017) Myra Shafira Priyandani; Abdul Rohman
Diponegoro Journal of Accounting Volume 8, Nomor 2, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

The study has the purpose to examine and analyze the influence of corporate governance mechanisms towards the efficiency of intellectual capital. The dependent variable of this research is the efficiency of intellectual capital (VAIC) and the independent variables are Board size, Board composition, and the independency level of Remuneration Committee.The population of this study consist of all service firms that listed in Indonesian Stock Exchange in 2015-2017 excluding the finance firms. Sample of this research is determined using purposive sampling and there are 164 samples that fulfill the criteria. This research is using multiple linear regression in order to test the data and hypotheses. The results show that not all the mechanism of corporate governance that be used in this research as independent variable such as Board size, Board composition, and the independency level of Remuneration Committee has significant influence toward the efficiency of intellectual capital.
PENGARUH PENDAPATAN ASLI DAERAH, DANA ALOKASI UMUM DAN DANA ALOKASI KHUSUS TERHADAP ALOKASI BELANJA MODAL PADA PEMERINTAH KABUPATEN/KOTA DI PROVINSI JAWA TENGAH Indra Sulistyaningsih; Haryanto Haryanto
Diponegoro Journal of Accounting Volume 8, Nomor 2, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to obtain empirical evidence and analyze the influence of Own Source Revenue (PAD), General Allocation Funds (DAU) and Special Allocation Funds (DAK) on Allocation of Capital Expenditures based on Law Number 23 of 2014 concerning Regional Government. The sample are 29 districts and 6 cities in Central Java Province which submitted Local Government Financial Reports (LKPD) during period of 2013 to 2017. The sample was chosen using a census method and obtained observations of 175 samples, after checking there are outlier data as 6 so the total final sample as many as 169 samples. The analytical method in this study is multiple linear regression analysis using IBM SPSS software. The results of this study indicate that Own Source Revenue (PAD), General Allocation Funds (DAU) and Special Allocation Funds (DAK) have a significant positive effect on Allocation of Capital Expenditures.
PENGUNGKAPAN RISIKO PERUSAHAAN DAN FAKTOR-FAKTOR YANG MEMPENGARUHINYA (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2016 dan 2017) Lucia Linear Anggraeni; Wahyu Meiranto
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 influence determinant of corporate risk disclosure on manufacturing enterprises listed on Indonesia Stock Exchange (IDX) in 2016 and 2017. In addition, this research also examine whether the size of the company is large, cross listing conducted by the company, a high risk level, the large size of the board  and the high composition of the board that will affect the company in a more complete and detailed risk disclosure. Using the basis of the agency, stakeholder, signaling, and legitimacy  theory related the large company size, the cross listing, the high risk level, the large board size, and the high board composition that make company disclose the risk more detailed.The  population in this research were several manufacturing companies listed on the stock exchange in Indonesia in 2016 and 2017. Then 157 samples were obtained from 300 populations registred on the IDX. The analytical tool  used in this research is multiple regression analysis.The result of this examine show that the firm size, cross listing, board size, and board composition has a positive significant effect to the corporate risk disclosure and the level of risk will not affect corporate risk disclosure. With this result, it can be concluded that the large  size of the company, the cross listing, the large size of the board, the high composition of the board cause the company disclose the risk in more detailed. And the influence of the level of risk on disclosure of company risk maybe because it is influenced by other factors.
PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY DAN KUALITAS LABA: APAKAH MEREKA CERMINAN PERILAKU OPORTUNISTIK MANAJER? Rivi Indriani; Muchamad Syafruddin
Diponegoro Journal of Accounting Volume 8, Nomor 2, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

The purposive of this research is to examine whether the level of Corporate Social Responsibility disclosure (CSRD) influences earnings management in both ordinary companies and export-oriented companies. The independent variable used in the research is Corporate Social Responsibility while the dependent variable in the research is earnings management. In addition, the theory used in this study is stakeholder theory.This research uses regression analysis method with secondary data obtained by purposive sampling method. Research data is secondary data from financial statements and annual reports of manufacturing firm that listed on the Indonesia Stock Exchange in 2017.The results of this research is indicate a positive influence between the level of corporate social responsibility disclosure (CSR) on earnings management in ordinary companies. While for export-oriented companies, there is a negative influence between the level of corporate social responsibility disclosure (CSR) on earnings management.
ANALISIS PENGARUH TATA KELOLA PERUSAHAAN TERHADAP EFISIENSI MANAJEMEN MODAL KERJA Titis Muktiasih; Etna Nur Afri Yuyetta
Diponegoro Journal of Accounting Volume 8, Nomor 2, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the effect of corporate governance to working capital management efficiency. The independent variables of this study are CEO tenure, board size, audit committee and institutional ownership meanwhile, dependent variables are cash conversion cycle and current ratio. Control variable in this study is firm size. Population of this study are listed manufacturing companies in Indonesia Stock Exchange (IDX) in 2016-2017. This study used systematic random sampling method, with 77 total observation of samples. The observation in this study uses secondary data from financial statements and annual reports.of manufacturing companies. The analytical method used in this study is multiple regression analysis. The results of regression analysis showed that the CEO tenure and institutional ownership can improves working capital management efficiency through a faster cash conversion cycle. This results were also showed that the board size of commisioner and institutional ownership can improves working capital management efficiency through greater current ratio, while the audit committee does not affect working capital management efficiency.

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