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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
ANALISIS FAKTOR-FAKTOR YANG MEMENGARUHI TINGKAT PENGUNGKAPAN LAPORAN KEUANGAN PEMERINTAH DAERAH KABUPATEN/KOTA DI PROVINSI JAWA TENGAH TAHUN 2015-2017 Era Fatwa Amaliah; Haryanto Haryanto
Diponegoro Journal of Accounting Volume 8, Nomor 2, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

This study was aimed analyze the factors that influence the disclosure level of Local Government Financial Report (LGFR) in Central Java. Disclosure of LGFR are guided by the Government Regulation Number 71 of 2010 on Government Accounting Standards (GAS). The samples in this study are 35 local government in Central Java with a 3-year observation period (2015-2017). The samples was selected using purposive sampling technique and acquired 105 samples. The analytical method in this study is multiple regression analysis using IBM SPSS version 23 software.            The result of this study indicate that local dependency level, capital expenditures, and audit findings have a positive effect on the LGFR disclosure level. While, the own-source revenue and total population do not affect the LGFR disclosure level.
ANALISIS PENGARUH STRUKTUR DEWAN KOMISARIS, KEPEMILIKAN, DAN VARIABEL REPUTASI TERHADAP IPO UNDERPRICING DI INDONESIA Nindia Putri Patahita; 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 whether underpricing is associated with board of commissioners structure, ownership, and variable of reputations, and how those variables affecting IPO underpricing in the Indonesian equity market. To get the lastest development, samples in this study is using Indonesian firms that conducting IPO in the period of 2014-2017. Sampling uses a purposive sampling method that leaves 88 companies as the research sample. The independent variables in this study are size of the board of commissioners, independence of the board of commissioners, concentrated ownership, institutional ownership, underwriter reputation, and auditor reputation. This research model was tested using multiple regression analysis. The results showed that the structure of the board of commissioners, concentrated ownership, and the underwriter reputation is negatively related to underpricing which indicated that those variables had a large role to in reducing information asymmetry between the issuer and investors. The auditor reputation variable proved to have a positive effect and the last is institutional ownership variable is the only variable that had no effect on underpricing
ANALISIS PENGARUH CORPORATE GOVERNANCE, PERTUMBUHAN PERUSAHAAN, DAN KEKUATAN PASAR TERHADAP KEBIJAKAN DIVIDEN DI INDONESIA Resty Ramandini; 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 the impact of corporate governance, firms growth, and market power on dividend policy in Indonesia. Independent variabels used in this research is corporate governance, firms growth, and market power while the dependent variabel in this research is the dividend policy.The population of this research is manufacturing companies listed in Indonesia Stock Exchange are always distributed dividends in 2015-2017. This study using purposive sampling method, the total sample obtained amounted to 102. The research data is secondary data from the financial statements and annual reports of companies manufacturing. The analytical method used in this research is multiple regression analysis.The analysis showed that corporate governance does not have a significant effect on dividend policy, firms growth has a significant negative effect on dividend policy, as well as market power have a significant impact to the company's dividend policy.
PENGARUH KOMPETENSI AUDITOR TERHADAP PERENCANAAN AUDIT DENGAN DIMODERASI PEMAHAMAN TEKNOLOGI INFORMASI (STUDI EMPIRIS PADA AUDITOR DI KAP SEMARANG) Adinda Rizky Larasati; 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 analyze the effect of auditor competency on audit planning by moderating understanding of information technology. This research was conducted on auditors working at the Semarang Public Accountant Office. There are two hypotheses in this study, including the influence of auditor competency on audit planning and understanding of information technology moderates the influence of auditor competence on audit planning.This study uses primary data obtained from the results of distributing questionnaires at the Semarang Public Accountant Office. The sampling method in this study is random sampling. This study uses a moderating regression analysis technique with a test of the absolute value difference.The results of the study indicate that auditor competence is able to influence audit planning significantly and positively. Not only that, the result of the study shows that understanding information technology cannot moderate the influence of auditor competence on audit planning.

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