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INDONESIA
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 46 Documents
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Search results for , issue "Volume 8, Nomor 4, Tahun 2019" : 46 Documents clear
FAKTOR-FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2016-2018) Asih Mustikorini; Darsono Darsono
Diponegoro Journal of Accounting Volume 8, Nomor 4, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

This study was aimed to examine the effect of ownership concentration, board of commissioner size, firm size, earning management, foreign ownership and firm investment on firm value of manufacturing company in Indonesia This study used secondary data which was annual reports retrieved from Indonesia Stock Exchange (IDX) website. This study used purposive sampling method. Population in this study were manufacturing company listed on the Indonesia Stock Exchange in 2016-2018. 166 companies were selected as samples from 414 companies as the population during 2016-2018. The research method used in this study was multiple linear regression.The result of this study indicated that board of commissioner size had a positive and significant effect on firm value. Firm size, earning management and foreign ownership had a negative and significant effect on firm value, while ownership concentration and firm investment had no effect on firm value.
PENGARUH KUALITAS LABA TERHADAP ABNORMAL AUDIT DELAY DAN DAMPAKNYA TERHADAP RELEVANSI LABA (Studi pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2017) Dipa Radipa; Imam Ghozali
Diponegoro Journal of Accounting Volume 8, Nomor 4, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

This study discusses the improvement of earnings quality against abnormal audit delays. The independent variable in this study is earnings quality. While the dependent variable used in this study is the relevance of earnings.This study uses secondary data from reports of manufacturing companies listed on the Indonesia Stock Exchange. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange in 2015-2017. Data collection methods use the method of merging data (unification). The total sample of this study was 160. This study uses multiple regression analysis methods for the relationship between the independent variable and the dependent variable. The results showed earnings quality had a negative and significant effect on the delay in abnormal audits and the delay in abnormal audits had a significant effect on the relevance of values but with a positive direction.
KOMITE AUDIT, KUALITAS AUDIT DAN MANAJEMEN LABA (Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2015-2017) Venny Dwi Lestari; Rr. Karlina Aprilia Kusumadewi
Diponegoro Journal of Accounting Volume 8, Nomor 4, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to analyze the interaction between internal and external corporate governance mechanisms in reducing earnings management. The other aims of this research is to analyze the influence of the audit committee and the interaction between the audit committee and the external auditor in reducing earnings management.The characteristic of this research is the audit committees are assessed by forming a score of the number of members forming an audit committee and the number of audit committee meetings in one year, while the audit quality of external auditors is measured based on industry auditor specialization, auditor reputation and auditor tenure. The selection of samples in this study was determined using purposive sampling method to obtained 116 manufacturing companies in Indonesia. Multiple linear regression analysis was used to test the hypothesis of this study.The results of this study indicate that the audit committee does not negatively affect earnings management, the interaction between the audit committee and industry specialist auditors does not affect earnings management, the interaction between the audit committee and the Big Four auditor negatively affects earnings management and the interaction between the audit committee and auditor tenure is not affect earnings management.
PENGARUH EXTERNAL FINANCING NEEDS DAN OWNERSHIP STRUCTURE TERHADAP KINERJA PERUSAHAAN PERBANKAN Elfride Hanum Simanjuntak; Aditya Septiani
Diponegoro Journal of Accounting Volume 8, Nomor 4, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this research is to examine the effect of external financing needs and ownership structure on banking performance. The dependent variable in this study is banking performance measured by using Tobin’s Q. The independent variables in this study are external financing needs and ownership structure which consists of managerial ownership and institutional ownership. In addition, company size, leverage and return on assets (ROA) are used as control variables. This study uses a sample consisting of 187 banking companies listed on the Indonesia Stock Exchange during the 2014-2018 period. Sampling was done by using purposive sampling technique with certain criteria. This research method uses multiple linear regression analysis. The results of this study indicate that external financing needs has a negative and significant effect on banking performance and institutional ownership has a positive and significant effect on the performance of banking companies. While managerial ownership does not affect banking performance.
PERSEPSI MAHASISWA LAMA DAN MAHASISWA BARU TERHADAP PENGGUNAAN SISTEM INFORMASI AKADEMIK (Studi Empiris pada Sistem Informasi Akademik (SIMAWEB) Fakultas Ekonomika dan Bisnis Universitas Diponegoro) Melina Faridhana Harmoni; Indira Januarti
Diponegoro Journal of Accounting Volume 8, Nomor 4, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aimed to examine differences in perceptions of old and new students on the use of academic information system using DeLone and McLeane models (2003). There are five factors used in this research those are : content, accuracy, format, ease of use and timeliness.Variables used in this research are content, accuracy, format, ease of use and timeliness. This research uses survey method by questionnaire in collecting the data. The questionnaires are given to students faculty of economics and business Diponegoro University Semarang. Afterwards, the data gained is analysed using SPSS.The results of this research only the variable accuracy and timeliness that affect student’s perceptions of the use of information systems. While the variable content, format and ease of use doesn’t affect students’ perceptions of the use of information systems.
ANALISIS PENGARUH GOOD CORPORATE GOVERNANCE INDEX DAN KEPEMILIKAN INSTITUSIONAL TERHADAP KINERJA PERUSAHAAN Putra, Idam Manik Setia; Dewayanto, Totok
Diponegoro Journal of Accounting Volume 8, Nomor 4, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to exmine the effect of good corporate governance index, sub-index, and institutional ownership as independent variable toward firm performance as dependent variable. This research develops a governance index consisting of 33 indicators to measure the corporate governance index. This study uses secondary data obtained from the Indonesia stock exchange (idx). This research using a sample as many as 269 manufacturing companies registered in BEI year 2015 – 2017. The methods used in this research is purposive sampling method. Statistical techniques used in this study is a multiple regression. The results obtained from this research shows the good corporate governance index, sub-index has the significant positive influence on the firm performance, and institutional ownership has the significant negative influence on the firm performance. However, not all elements of corporate governance appear to have a significant effect on firm performance.
ANALISIS PENGARUH TATA KELOLA PERUSAHAAN DAN KARAKTERISTIK PERUSAHAAN TERHADAP KEBIJAKAN DIVIDEN DI INDONESIA (Studi Empiris pada Perusahaan Manufaktur yang terdaftar di BEI tahun 2016-2018) Arlissa Rizky Audityani; Etna Nur Afri Yuyetta
Diponegoro Journal of Accounting Volume 8, Nomor 4, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this study is to examine the impact of corporate governance measured using transparency and disclosure index (TDI), and firm characteristics that are proxied using firm size, firm profitability, firm growth, and managerial ownership on dividend policy in Indonesia. The independent variable is corporate governance, firm size, firm profitability, firm growth and managerial ownership while the dependent variable is dividend policy. The data that was used in this research was secondary data from the financial statements and annual reports of manufacturing companies listed on the Indonesia Stock Exchange in 2016-2018 and selected by using purposive sampling method. A linear-multiple regression analysis was used to test the hypothesis of this study.The results showed that corporate governance, firm size, and managerial ownership not have significant effect to dividend. On the other hand, firm profitability has a positive and significant effect, while firm growth has a negative and significant effect on dividend policy.
PENGARUH TATA KELOLA PERUSAHAAN DAN PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN TERHADAP KINERJA KEUANGAN DENGAN MANAJEMEN LABA SEBAGAI VARIABEL MEDIASI Rosa Priskila Sitanggang; Dwi Ratmono
Diponegoro Journal of Accounting Volume 8, Nomor 4, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

This research aimed to analyze the good corporate governance and corporate social responsibility disclosure on financial performance as well as through earnings management as a mediating variable. The dependent variable in this research is financial performance measured by proxies ROA, EPS and TOBIN’S Q, while the independent variables in this research are the good corporate governance measured by proxies the independent board of commissioners proportion, audit comitte, sum of meeting audit comitte and corporate social responsibility measured use index 91 Global Reporting Initiative. Also, this research adds earnings management as mediating variable.This research used 98 samples of manufactur companies listed on The Indonesia Stock Exchange in 2016 & 2017. The data used in this study were analyzed using partial least square and carried out with the help of software WarpPLS 6.0 to examined the hypothesis.The result shows that there is positive effect good corporate governance on financial performance, no effect corporate social responsibility disclosure on financial performance, no effect good corporate governance on earnings management, there is positive effect corporate social responsibility disclosure on earnings management, there is positive effect earnings management on financial performance,no effect mediation earning management on the good corporate governance to financial performance and there is positive effect mediation earnings management on corporate social performance to financial performance.
PENGARUH CORPORATE SOCIAL RESPONSIBILITY, CORPORATE GOVERNANCE, LEVERAGE, DAN PROFITABILITAS TERHADAP TAX AVOIDANCE Ayu Septiani; Dul Mu'id
Diponegoro Journal of Accounting Volume 8, Nomor 4, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this research is to see the effect of Corporate Social Responsibility, Corporate Governance, Leverage, and Profitability on Tax Avoidance in Companies Listed on the Indonesia, Malaysia, Philippines, Thailand and Singapore Stock Exchanges period 2014-2016.The sample consists of 216 companies listed in the Indonesia, Malaysia, Philippines, Thailand and Singapore Stock Exchanges period 2014-2016. The data that was used in this research was secondary data and selected by using purposive sampling method. The analisis method that was used in this research was multiple linear regression. Before being conducted by regression test, it was examined by using the classical assumption tests.The result of this study shows that the the environmental score, social score, governance score, have positive significant influence to Tax Avoidance. Leverage have negative significant influence to Tax Avoidance. Profitablitas did not have significant influence to tax avoidance.
PENGARUH PENGUNGKAPAN FAKTOR RISIKO TERHADAP INITIAL RETURN DARI INITIAL PUBLIC OFFERING (STUDI EMPIRIS PADA PERUSAHAAN IPO PADA 2017 DAN 2018 YANG MENERAPKAN POJK NO. 8/POJK.04/2017) Esha Strnadiva; Andrian Budi Prasetyo
Diponegoro Journal of Accounting Volume 8, Nomor 4, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

This study investigate the effect of risk factor disclosure which has been This study investigate the effect of risk factor disclosure which is in prospectus to first day of Initial Return in first day of secondary market. Risk Factor disclosures measured by index based on POJK no. 8/POJK.04/2017. There are four independent variables based on this regulation, those are primary risk diclosure, general risk disclosure, business risk diclosure, dan risk for investor disclosure. Initial Return is measured by calculation of closing price at the first day of secondary market substracted by offering price and then divided by offering price. The data used in this study obtained from the issuer’s prospectus that IPO on 2017 and 2018 and use POJK number 8/POJK.04/2017 as their prospectus’s standard. The issuers that apply this standard are seen based on the date of the Registration Statement. The issuers that have regristation statment’s date after March 14th, 2017 is consider using POJK number 8/POJK.04/2017.  Samples were collected by purposive sampling method, and analyzed by multiple linear regression. The results indicate that disclosure of primary risk, business risks, and risks for investors does not affect the initial return of IPO. While the general risk disclosure negatively affects IPO initial return.

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