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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 58 Documents
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Search results for , issue "Volume 8, Nomor 3, Tahun 2019" : 58 Documents clear
ANALISIS PENGARUH TATA KELOLA PERUSAHAAN DAN STRUKTUR KEPEMILIKAN TERHADAP STRUKTUR MODAL (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2015-2017) Giovanni Osvald Eko Prasetyo; Paulus Th Basuki Hadiprajitno
Diponegoro Journal of Accounting Volume 8, Nomor 3, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to analyze affect of coorporate governance and ownership structure toward capital structure of financial reports to the manufacturing companies with control variables firm size and asset tangibility. Capital structure is proxied by Debt to Asset Ratio (DAR) as a measure of financial performance based on the company’s operations. The examined factors of this research are outside director, board size, audit committee size, managerial ownership and institutional ownership as the independent variables while firm size,asset tangibility and profitability as control variables.The sample in this research were manufacturing companies listed in Indonesian Stock Exchange (IDX) in the period 2015-2017. The number of sample used were 43 companies listed were taken by purposive sampling. The method of analysis of this research used multiple liniear regression. The result of this research shows that institutional ownership has a positive significant effect toward capital structure, board size has a negative significant effect toward capital structure. Meanwhile variable outside director, audit comittee size and managerial ownership have no significant effect toward capital structure. This research also find that the control variables which are profitability have significant and negative effect to capital structure and for the firm size and asset tangibility have not significant effect
PENGARUH KETERLIBATAN DEWAN KOMISARIS TERHADAP KINERJA PERUSAHAAN Yadhi George Makarios Sagala; Paulus Th Basuki Hadiprajitno
Diponegoro Journal of Accounting Volume 8, Nomor 3, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

The aim of this research is to examine the effect of board of commissioner involvement on firm performance. The examined factors of this research are managerial ownership, board meetings frequency, board independence, and board size as independence variables, while firm performance is measured by earning per share (EPS) as dependent variable. Firm size, current ratio, auditor big 4 vs non-big 4, and firm age are also used as control variables.This research uses secondary data such as financial statements and annual reports of manufacturing companies listed on the Indonesia Stock Exchange within the period 2015-2017. Based on the purposive sampling method, there are 72 companies that met the sampling criteria. The data were analyzed using multiple linear regression. The result of this research shows that board meetings frequency has a positive significant effect on firm’s performance. Meanwhile, managerial ownership, board independence, and board size have no significant effect on firm performance.
PENGARUH AFILIASI KELOMPOK BISNIS TERHADAP MANAJEMEN LABA DENGAN KUALITAS AUDIT SEBAGAI MODERASI (Studi Empiris pada Perusahaan Fast Moving Consumer Goods di 5 Negara Emerging Markets ASEAN) Andi Eko Yuliantoro; Rr. Karlina Aprilia Kusumadewi
Diponegoro Journal of Accounting Volume 8, Nomor 3, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the moderating role of audit quality on the association between business group affiliation of firms and earnings management in FMCG companies in 5 emerging markets in ASEAN. In this study, earnings management is proxied by discretionary accruals. Audit quality is measured by two proxies, they are the Big 4 accounting firms and auditor industry specialization. In addition, this study also uses company leverage and loss as a control variable. The population of this study consists of manufacturing companies in the consumer products sector listed in the Bloomberg database in 5 ASEAN countries which are Indonesia, Malaysia, Philippines, Thailand and Vietnam for the period 2017. The method used for sampling is purposive sampling. The total sample used in this study is 165 companies. Hypothesis testing is done with Ordinary Least Square (OLS) regression analysis on the first hypothesis and Moderated Regression analysis (MRA) on the second hypothesis. The results of this study show that business group affiliation has a significant positive effect on earnings management and audit quality is able to weaken the association between business group affiliation and earnings management.
ANALISIS PENGARUH BIAYA AUDIT RELATIF TERHADAP LOYALITAS KLIEN PADA PASAR AUDIT DI INDONESIA Karina Febri Ramadhani; Muchamad Syafruddin
Diponegoro Journal of Accounting Volume 8, Nomor 3, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine impact of audit fees relative to client loyalty and degree of loyalty . The independent variables of this study are relative audit fees and the dependent variable is loyalty and degree of loyalty by being influenced by other factors namely Big 4, Company Size, Company Growth, and Leverage. The research data is secondary data from financial statements and annual reports from companies of all sectors listed on the Indonesia Stock Exchange in 2011-2017. The research sample was obtained using a sample collection method, namely purposive sampling. The total sample of this study was 152 companies. This study uses the method of logistic regression analysis and ordinal logistic analysis. The findings of this study indicate that there is a negative influence on audit costs relative to client loyalty and the level of client loyalty.
PENGARUH KARAKTERISTIK DEWAN KOMISARIS TERHADAP PENGUNGKAPAN EMISI KARBON Ursula Sinawang Trufvisa; Moh Didik Ardiyanto
Diponegoro Journal of Accounting Volume 8, Nomor 3, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to obtain empirical evidence and analyze the effect of board of commissioner’s characteristics on carbon emission disclosure. Board of commissioner characteristics that are used in this study are board of commissioner size, composition of independent commissioner, gender diversity and nationality diversity on board of commissioner. The population in this study is manufacturing companies listed on Indonesia Stock Exchange during 2013-2017. There are 160  research samples that are used based on predefined criteria. Data analysis using descriptive statistical analysis, classical assumption test, and panel data regression. The results of the analysis show that board of commissioner’s characteristics such as composition of independent commissioner have a positive and significant effect on carbon emission disclosure. In addition, board of commissioner size, and nationality diversity on board of commissioner have positively but insignificant effect on carbon emission disclosure. While gender diversity on board of commissioner have negatively and insignificant effect on carbon emission disclosure.
PENGARUH STRUKTUR DEWAN DIREKSI TERHADAP PENGUNGKAPAN LAPORAN KEBERLANJUTAN PERUSAHAAN Patrick Justin; Paulus Th Basuki Hadiprajitno
Diponegoro Journal of Accounting Volume 8, Nomor 3, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the effect of board size, board with female directors, and board ownership as an independent variable to firm’s sustainability reporting as a dependent variable. The population in this study is 100 companies in Indonesia that are listed on Bursa Efek Indonesia in the year 2014-2017. The method used for sampling is proportional stratified sampling. Yielding a final sample of 400 firm-year observations. This study used logistic regression to examine the hypothesis. The result of this study shows that board size positively affecting firm’s sustainability reporting. Board with female directors shows a negative effect to firm’s sustainability reporting. While, board ownership does not show any significant effect to firm’s sustainability reporting.
ANALISIS PENGARUH TINGKAT CORPORATE RISK DISCLOSURE (CRD) TERHADAP BIAYA MODAL EKUITAS DAN KINERJA PERUSAHAAN (Studi empiris terhadap perusahaan bank yang terdaftar di BEI yang telah diaudit pada tahun 2015-2017) Haritz Faiz Heryantama; Muchamad Syafruddin
Diponegoro Journal of Accounting Volume 8, Nomor 3, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the effects of level of corporate risk disclosure) to the cost of equity capital and company performance. Controlling variables in this study include the ratio of equity market value to equity book value, leverage ratio, firm size, independent audit committee, consumer price index and auditor type. The sample population of this study uses a registered and audited banking company on the Indonesia Stock Exchange in period of 2015 - 2017. The research sample was obtained using a purposive sampling method, with a total sample of companies collected as many as 102. This study uses multiple linear regression based on ordinary least square for hypothesis testing. The final results of this study conclude that the independent variable risk disclosure of the company has a negative influence on the cost of equity capital and the level of corporate risk disclosure has a positive effect on company performance.
STRUKTUR KEPEMILIKAN, DEWAN KOMISARIS, DAN PENGUNGKAPAN PENGENDALIAN INTERNAL Ivan Krisna Priantaka; Totok Dewayanto
Diponegoro Journal of Accounting Volume 8, Nomor 3, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this study is to examine the effect of managerial ownership, institutional ownership, board of commissioners size, board of commissioners independence, and the number of board of commissioners meetings as independent variables on internal control disclosure as the dependent variable. This study uses company size as a control variable. This study uses secondary data obtained from the Indonesia Stock Exchange (IDX). This study used a sample of 226 manufacturing companies listed on the Indonesia Stock Exchange in the period 2016 - 2017. The method used in this study was purposive sampling. The statistical technique used in this study is multiple linear regression. The results obtained from this study indicate that institutional ownership, board of commissioners size, board of commissioners independence, and the number of board of commissioners meetings have positive and significant effects on internal control disclosure. Managerial ownership does not have a significant effect on internal control disclosure.
PENGARUH AKUNTABILITAS LAPORAN KEUANGAN PEMERINTAH DAERAH (LKPD) TERHADAP TINGKAT KORUPSI PEMERINTAH DAERAH DI INDONESIA: STUDI KASUS PADA PEMERINTAH KABUPATEN BATANG Suci Anggun Sari; Tri Jatmiko Wahyu Prabowo
Diponegoro Journal of Accounting Volume 8, Nomor 3, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to test empirically the effect of local government financial reports accountability (LKPD) to the level of corruption in local government. Local government financial reports accountability (LKPD) based on the results of the inspection of the financial report by BPK that consists of a system of internal control and compliance with laws and regulations. Data were collected using questionnaire survey. The questionnaires were delivered to 175 employes of local government unit (SKPD) Semarang Regency specifically at financial/accounting departement. A total of 175 questionnaires 125 were returned and 120 can be proccesed. There are two hypotheses that were tested by using multiple regression analysis. The results of the analysis showed that the internal control system (SPI) that can effectively reduce the level of corruption. Meanwhile, compliance with the regulations does not affect to the level of corruption.
ANALISIS PENGARUH MEKANISME CORPORATE GOVERNANCE TERHADAP PROBABILITAS TERJADINYA FINANCIAL DISTRESS Maryam Maryam; Etna Nur Afri Yuyetta
Diponegoro Journal of Accounting Volume 8, Nomor 3, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the effect of corporate governance mechanism to financial distress. The dependent variable of this study is financial distress which is proxied as dummy variable has negative net profit for two consecutive years. The independent variable of this study are managerial ownership, institutional ownership, number of board of commissioner, number of the board of directors, and proportion of independent commissioners. Control variables in this study are liquidity, leverage, and sales margin. Population of this study are manufacturing companies listed in Indonesia Stock Exchange (BEI) in 2015-2017. This study used purposive sampling method and logistic regression as the data analysis. Total samples are 279 companies. The results of analysis showed that the managerial ownership, number of board of commissioner, and number of the board of directors have significant impact on financial distress, while institutional ownership and  proportion of independent commissioners did not significantly affect the financial distress.

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