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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
PENGARUH EFEKTIVITAS PRAKTIK PENGUNGKAPAN RISIKO TERHADAP VOLATILITAS RETURN SAHAM DAN NILAI PERUSAHAAN (STUDI EMPIRIS PADA PERUSAHAAN ASURANSI YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2015 – 2017) Antania Fortuneysa; Andrian Budi Prasetyo
Diponegoro Journal of Accounting Volume 8, Nomor 3, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

This study investigates the association between the effectiveness of risk disclosure practices, stock return volatility, and firm value. The independent variables is the effectiveness of risk disclosure practices, measured using a risk disclosure index for insurers. Stock return volatility, and firm value are the dependent variables of this study. The result shows that corporate risk disclosure has a negative effect in the stock return volatility and financial crisis has not significant in moderating the relationship between risk disclosure and stock return volatility. Then, corporate risk disclosure has a positive effect on firm value.
PENGARUH MODAL KERJA TERHADAP PROFITABILITAS PERUSAHAAN Dida Adi Setyadharma; Indira Januarti
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 impact of working capital to profitability. Working capital is proxied by Days of sales Outstanding (DSO), Days of Inventory Outstanding (DIO), and Days of Payable Outstanding (DPO).The population in this study consists of all listed firms in Indonesia Stock Exchange in year 2012-2014. Sampling method that is used in this study is purposive sampling. Total sample that is used in this research is 87 companies. The statistical method used in this study is multiple linear regression analysis. The results of this study indicate that DSQ, DIO and DPO affect significantly to Profitability (Return on Assets). Those variables (DSQ, DIO and DPO) together influence the dependency—simultaneously, beside that each variable except DSO individually also influence the dependency—partially.
PENGARUH STRUKTUR KEPEMILIKAN DAN KOMITE AUDIT TERHADAP MANAJEMEN LABA Luluk Yumna Noor Farida; Rr. Karlina Aprilia Kusumadewi
Diponegoro Journal of Accounting Volume 8, Nomor 3, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this research is to examine whether ownership structure and audit committee influences earnings management. The independent variables used in the research are managerial ownerhsip, institutional ownership, foreign ownership, and audit committee. Meanwhile, the dependent variable in the research is earnings management. This research uses regresion analysis method with secondary data obtained based on a sampling method, and that is purposive sampling, so that 48 samples of manufactured company in Indonesia was obtained. The resulf of this study indicate that managerial ownership does not have a significant influence on earnings management, institutional ownership has a negative effect on earnings management, family ownership has a negative effect on earnings management, and foreign ownership does not have a significant influence on earnings management. Furthermore, audit committee is proven does not have a significant influence on earnings management too.
PENGARUH RETURN ON ASSETS, LEVERAGE, UKURAN PERUSAHAAN, INTENSITAS ASET TETAP DAN KEPEMILIKAN INSTITUSIONAL TERHADAP PENGHINDARAN PAJAK Espi Noviyani; Dul Mu'id
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 factors that affect the company’s tax avoidance using effective tax avoidance as an indicator. There are several factors used in this research consisted of return on assets, leverage, size, capital intensity and institutional ownership. The purpose of this study is to empirically examine whether the return on assets, leverage, size, capital intensity and institutional ownership affect the tax avoidance in manufacturing companies listed in Indonesia Stock Exchange. The result showed that return on assets, leverage, capital intensity and institutional ownership significantly affect tax avoidance. Meanwhile size does not significantly influence tax avoidance. In this study there are still many limitation and shortcomings namely the effect of independent variables on the dependent variables can only explain by 12.7%. Hence, more independent variables are needed.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PERILAKU MANAJEMEN LABA PADA PERUSAHAAN TELEKOMUNIKASI DI ASIA TENGGARA TAHUN 2014-2017 Alam Irwin Haldiaz; Dwi Ratmono
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 what factors influence earnings management in telecommunications firms in Southeast Asia in the period 2014-2017. The independent variables used in this study are firm’s  performance, firm’s size, and the level of financial leverage of a company. Earnings management is the dependent variable of this study. The hypothesis proposed in this study is that firm’s  performance and financial leverage have a positive effect on earnings management in telecommunications firms in Southeast Asia in the period 2014-2017, while firm size has a negative effect on earnings management practices in communication firm in Southeast Asia in the period 2014-2017The sample in this study consists of 95 telecommunications firms in Southeast Asia that reported their financial statements on the Bloomberg website in the period 2014-2017. The data used in this study are secondary data and the sampling used is purposive sampling method. To test the hypothesis, the technique of multiple linear regression analysis is used.The results of this study indicate firm’s size has a significant positive effect and financial leverage has a significant negative effect on earnings management. Company performance variables does not prove to significantly affect earnings management variables.
PENGARUH KARAKTERISTIK CORPORATE GOVERNANCE DAN KUALITAS AUDIT TERHADAP MANAJEMEN LABA (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2016-2017) Hilda Maulida; Dul Mu'id
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 was to examine the effect of corporate governance characteristics and audit quality on earnings management. These characteristics are size of audit committe, financial expertise of audit committe, audit commiitte activities, size board of directors, independent board of directors and managerials ownership. The audit quality is proxied as: auditor reputation (Auditor Big Four and Auditor non Big Four) and auditor in industry specialization, while the earnings management is proxied by discretionary accruals.The population in this study were 298 manufacturing companies’ annual report listed on the Indonesia Stock Exchange in 2016-2017. Research data was obtained from the annual report of manufacturing companies in 2016-2017. Based on the purposive sampling method, the samples obtained were 140 companies. The hypothesis in this study was tested using multiple regression analysis.The results of the analysis show that the variable size of audit committee, financial expertise of audit committee, independent board of directors, auditor reputation and auditor in industry specialization affect negative significantly on earnings management. Audit committee activities, size board of directrs and managerials ownership have no affect on earnings management.
PENGARUH PENGUNGKAPAN LINGKUNGAN TERHADAP MARKET VALUE PERUSAHAAN DENGAN CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI Dyas Ariyani Putri; Dwi Cahyo Utomo
Diponegoro Journal of Accounting Volume 8, Nomor 3, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

The objective of this study are to examine: (1) The impact of environmental disclosure on market value (2) The impact of environmental disclosure on market value with corporate governance as the moderating variable. The sample of this study consists of 51 observations from non-financial companies listed in Indonesia Stock Exchange from 2015-2017. Multiple regression analysis is used to test the hypothesis in this research.The result showed that in Indonesia, environmental disclosure activities had a significant influence towards market value. This research also includes several corporate governance aspects as moderating variables were the size of the board of commissioners is proven to moderate this relationship. But, the independent board of commissioners has no significant influence on the relationship between environmental disclosure and market value.
ANALISIS PENGARUH MEKANISME CORPORATE GOVERNANCE TERHADAP PRUDENCE AKUNTANSI Chrysti Despiana Saragih; Abdul Rohman
Diponegoro Journal of Accounting Volume 8, Nomor 3, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

This research aims to analyze the effect of corporate governance mechanisms on accounting prudence in manufacturing companies in Indonesia. The variables tested in this research were size of the board of commissioners, independence of the board of commissioners and types of auditors as independent variables and accounting prudence as the dependent variable. This study uses a sample consisting of 264 manufacturing companies listed on the Indonesia Stock Exchange in 2015 - 2017. Sampling was done using a purposive sampling method with certain criteria. The analysis technique used is multiple regression analysis.The results of the analysis of this research indicate that the independent variables namely size of board of commissioners have a negative effect on accounting prudence while independence of the board of commissioners and types of auditor have a positive effect on accounting prudence.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PROFITABILITAS PERBANKAN GO PUBLIC DI INDONESIA (Studi Empiris pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia pada Tahun 2015-2017) Salwa Puji Hastuti; Imam Ghozali
Diponegoro Journal of Accounting Volume 8, Nomor 3, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

The aims of this study to discuss the relationship of internal factor of bank profitability. The independent variable in this research are bank size, capital ratio, loan ratio, deposits, and loan loss provissions. While the dependent variable used in this study is return on equity.This study uses secondary data from annually report of banking company listed on the Indonesia Stock Exchange. The population in this research is banking company listed on the BEI 2015-2017. The sampling method used is purposive sampling. Total sample of this research 126.This study uses panel data analysis to test the relationship between independent variable and dependent variable. The results showed that the level of bank size has a positively related to bank profitability, capital ratio, loan ratio, deposits not influenced on bank profitability, and loan loss provisions has a negatively related to bank profitability (ROE).
PENGARUH UKURAN KAP, KEPEMILIKAN MANAJERIAL DAN KARAKTERISTIK DEWAN KOMISARIS TERHADAP PENGUNGKAPAN TATA KELOLA PERUSAHAAN Maulidina Alyssa Makarima; Totok Dewayanto
Diponegoro Journal of Accounting Volume 8, Nomor 3, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

Not only the practice of good corporate governance is needed within companies, the disclosure of the practice itself is also an essential aspect behind a company's success or failure. The aim of this study is to examine the factors that are likely to affect corporate governance disclosure. Aside from the dependent and independent variables, this study uses market capitalization as a control variable. The population used in this study is public companies listed in Indonesia Stock Exchange for the period of 2016 - 2017. Sample is taken using purposive sampling method, amounting total 152 companies as samples. The hypotheses are tested using multiple linear regression analysis. The results are as follows; board independence has a significant and positive effect on corporate governance disclosure, managerial ownership and board age have significant and negative effect on corporate governance disclosure, on the other hand audit firm size and board size have no significant effect on corporate governance disclosure.

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