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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 46 Documents
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Search results for , issue "Volume 8, Nomor 4, Tahun 2019" : 46 Documents clear
PENGARUH RASIO KEUANGAN TERHADAP HARGA SAHAM PERUSAHAAN UNGGULAN (Studi Empiris Pada Perusahaan yang Konsisten Masuk dalam Indeks LQ45 Tahun 2015-2017) Winda Wijayanti; Paulus Th Basuki Hadiprajitno
Diponegoro Journal of Accounting Volume 8, Nomor 4, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the fundamental effect of financial performance through financial ratios such as liquidity with proxy current ratio (CR), solvency with the proxy total debt to common equity (TDCE), activity with asset turnover (AT) proxy, and profitability with a proxy for return on assets (ROA) on the company's stock price. The data population of this study is companies that consistently entered the LQ45 index in a row in the 2015-2017 period listed on the Indonesia Stock Exchange. This research sample numbered 35 companies obtained by purposive sampling with accumulation of data as much as 105 data which was then reduced by 11 outliers, thus amounting to 94 data. This study uses the analytical method used is multiple regression which is processed with the SPSS application. The results of the t-test statistics show that CR and TDCE have a negative and significant effect on stock prices, AT has a positive and significant effect on stock prices, and ROA has no effect on stock prices.
AUDIT REPORT LAG : FAKTOR – FAKTOR PENGARUH DAN DAMPAKNYA TERHADAP RESPON PASAR PADA SAHAM PERUSAHAAN MANUFAKTUR YANG BEREDAR (Studi Empiris pada Perusahaan Manufaktur Indonesia) Fitra Rahmadi Ibrahim; Zulaikha Zulaikha
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 effect of public accounting firm’s reputation, company size and extraordinary items on audit report lag and its effect on market response to outstanding shares owned by manufacturing companies in Indonesia. The sample used in this study is manufacturing companies listed on the Indonesia Stock Exchange during the period 2017 - 2018. The final number of samples are 76 samples. Research data was obtained from companies’ annual report which published on Indonesia Stock Exchange’s website and historical stock prices from yahoo finance. Determination of this sample was carried out by purposive sampling method. The research hypothesis cites using analysis of multiple regression analysis and logistic regression analysis. The results of this research indicate that public accounting firm’s reputation has no significant effect on audit report lag while firm’s size has positive effect on audit report lag. In addition, audit report lag does not give any significant effect on market response
PENGARUH RASIO PAJAK TANGGUHAN, KEAHLIAN PAJAK, DAN REMUNERASI TERHADAP PENGHINDARAN PAJAK (Studi Empiris pada Perusahaan Publik yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2017) Melinda Regita Cahyani; Endang Kiswara
Diponegoro Journal of Accounting Volume 8, Nomor 4, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the influence of deferred tax ratio, the tax expertise, and the performance-based remuneration of it’s key management personnel on the relationship on tax avoidance. In this study, tax avoidance was measured using a ratio scale through the book tax differences. The deferred tax ratio and the tax expertise were measured using the interval scale, whereas in previous study was using the nominal scale (dummy variable). While the performance-based remuneration was measured through the ratio scale. The control variables used in this study are size, ROA, board independence, and CEO tenure. The population used in this study are companies listed on the Indonesia Stock Exchange (IDX) for the period 2015-2017 using the random sampling method. The final sample obtained was 135 companies out of a total of 476 companies during 2015-2017. Hypothesis testing is done using panel data regression analysis.The results of this study show that the deferred tax ratio have a positive effect on tax avoidance. Similarly, the tax expertise have a positive effect on corporate tax avoidance. While the performance-based remuneration of it’s key management personnel are not affected by tax avoidance.
ANALISIS PENGARUH CORPORATE GOVERNANCE TERHADAP AUDIT REPORT LAG Pinayungan, Iunike Karyasari; Basuki Hadiprajitno, Paulus Th
Diponegoro Journal of Accounting Volume 8, Nomor 4, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

The aims of this study is to examine the effect of characteristic corporate governance, such as ownership concentration, independent board of commissioners, CEO tenure, audit committee size and number of audit committee meetings on audit report lag. This study uses company size, type of auditor and profitability as control variables.The population of this study are manufacturing companies listed on the Indonesia Stock Exchange in 2015, 2016, and 2017. Based on the purposive sampling method, there are 79 companies that met the sampling criteria. Data analyzed with test of classic assumption and examination of hypothesis with multiple linear regression method. Result of this research indicates that number of audit committee meetings has negative significant effect on audit report lag, meanwhile , independent board of commissioners has positive significant effect on audit report lag. But on the other hand, ownership concentration, CEO tenure and audit committee size has insignificant effect on audit report lag.
PENGARUH BELANJA MODAL, UMUR PERUSAHAAN, PERTUMBUHAN, DAN RASIO UTANG TERHADAP PENGUNGKAPAN EMISI KARBON DAN REAKSI SAHAM Iqbal Mohamad Dwinanda; Warsito Kawedar
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 was to examine the effect of capital expenditure, firm age, growth, and debt ratio on disclosure of carbon emissions and stock reaction in manufacturing companies in Indonesia. The population in this study consisted of manufacturing companies in the Indonesia Stock Exchange for the period 2013 - 2017 that publish annual reports and disclose carbon emissions. Sampling is done using the purposive sampling method. The total sample of this study was 36 companies. This study uses multiple regression analysis to test hypotheses. The results of this study indicate that variable of capital expenditure has a significant positive effect on carbon emission disclosure. Meanwhile the variables of firm age, growth, and debt ratio have not a significant effect on carbon emission disclosure and stock reaction.
ANALISIS DETERMINAN AUDITOR INTERNAL PADA EFEKTIVITAS AUDIT INTERNAL SEKTOR PUBLIK (STUDI PADA INSPEKTORAT PROVINSI DKI JAKARTA) Christopher Septian Nainggolan; Tri Jatmiko Wahyu Prabowo
Diponegoro Journal of Accounting Volume 8, Nomor 4, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

This research was conducted with the aim of examining the competence of internal auditors, the support of the auditee, the independence of internal auditors, and the relationship between internal auditors and external auditors in their influence on the effectiveness of internal audits. The population in this study are the internal auditors of DKI Jakarta Provincial Inspectorate which totalling 77 peoples. The sampling method in this study is using convenience sampling. Based from the total population, as many as 55 respondents were willing to become samples in this study. Research data were obtained by giving questionnaires to the respondents. The research hypothesis were tested using multiple regression analysis. The results of the study indicate that auditor competence and the relationship of internal auditors with external auditors have a positive and significant influence on the effectiveness of internal audits, whereas auditor independence and auditee support have no effect on the effectiveness of internal audits.
FAKTOR-FAKTOR YANG MEMPENGARUHI FINANCIAL STATEMENT FRAUD DITINJAU DARI FRAUD TRIANGLE PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA PERIODE 2015-2017 Sabat Adrian Kayoi; Fuad Fuad
Diponegoro Journal of Accounting Volume 8, Nomor 4, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

This research aims to obtain empirical evidence about effectiveness of the fraud triangle are pressure, opportunity and rationalization in detecting financial statement fraud. The variables of the fraud triangle that used is a pressure with proxy financial stability (ACHANGE), external pressure (LEVERAGE), personal financial need (OSHIP), financial targets (ROA), opportunity with proxy ineffective monitoring and nature of industry (RECEIVABLE), and rationalization with proxy rationalization and foreign ownership. In this research to detecting financial statement fraud used a proxy earnings management with discretionary accruals as the dependen variabel. The population of this research is the banking companies listed in Indonesia stock exchange in 2015-2017. Total sample of this research is 58 manufacturing companies with three years observation. Data analysis was performed with the classical assumption and hypotesis testingusing linear regression. The result of this research indicates that the external pressure (LEVERAGE) and financial targets (ROA) influence the financial statement fraud. Meanwhile financial stability (ACHANGE), personal financial need (OSHIP), rationalization, ineffective monitoring, foreign ownership and nature of industry (RECEIVABLE) has no significan impact on financial statement fraud.
ANALISIS PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP KUALITAS CORPORATE GOVERNANCE : STUDI EMPIRIS PADA PERUSAHAAN TERDAFTAR DI CORPORATE GOVERNANCE PERCEPTION INDEX TAHUN 2012-2015 Ifvandaru Ramadhan; Herry Laksito
Diponegoro Journal of Accounting Volume 8, Nomor 4, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

This Study ain do examine the effect of  firm’s characteristic that are divided into firm’s size, leverage, profitaility, growth of sales, Investment opportunity and ownership concentration on quality of corporate governance. Quality corporate governance proxied with scores of Corporate Governance Perception Index.  In this research, the population of this research is all firms which are listed in Corporate Governance Perception Index (CGPI) by the Institute for Corporate Governance (IICG) in year 2012-2015. A total of 36 samples were used in this study with sample selection using the purposive sampling method. Analysis of the data used in this research is descriptive statistics, classical assumption test and hypothesis testing with multiple regression tested using SPSS  softwareThe empirical results show that that the variable firm size, and ownership concentration have positively significant influenced, while leverage have negatively significant influenced on quality of Corporate Governance. Meanwhile, profitability, growth of sales , and investment opportunities has no significant influenced on on quality of Corporate Governance.
FRAUD TRIANGLE DAN FRAUD DIAMOND MODEL DALAM PREDIKSI KECURANGAN LAPORAN KEUANGAN Fitri Hidayatun; Agung Juliarto
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 relevance of fraud triangle and diamond fraud models in predictions of fraudulent financial statements. The study uses two models, namely the fraud triangle and fraud diamond model where the triangle fraud model has three elements, namely pressure, opportunity and rationalization, whereas in the diamond fraud model there is a fourth element addition, namely ability. The population in this study are all companies listed on the Indonesia Stock Exchange in the period 201, while the sample in this research is Manufacturing Companies listed in the Indonesia Stock Exchange (BEI) periode 2017. The sample was selected using purposive sampling method and acquired 124 manufacturing companies which become the sample. This study uses quantitative method by using logistic regression analysis. The results of the study show that the diamond fraud model has a greater degree of conformity compared to the fraud trangle model, although the increase in significance is relatively very small. The results of statistical calculations show that the ability variables proxied by using changes in directors are less able to provide significant results because the changes in the calculation results are very small.
ANALISIS PENGARUH PENEMPATAN PADA BANK INDONESIA, PEMBIAYAAN MURABAHAH DAN RASIO NON PERFORMING FINANCING TERHADAP LIKUIDITAS BANK UMUM SYARIAH (Studi Empiris pada Bank Umum Syariah di Indonesia Tahun 2013-2017) Shafira Aulia; Jaka Isgiyarta
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 analyzing the effect of placements at Bank Indonesia, murabaha  financing and the ratio of non-performing financing to the liquidity of Sharia Commercial Banks in Indonesia. Liquidity is one indicator of measurement to determine the health assessment of Sharia Banks in Indonesia. This analysis uses Financing to Deposit Ratio (FDR) as an indicator of measuring liquidity. The type of data used in this study is secondary data and the total number of samples in this study were 55 data on Sharia Commercial Banks in Indonesia. The sampling method in this study uses purposive sampling technique with the criteria of Sharia Commercial Banks which published quarterly financial statements in 2013-2017. Placements in Bank Indonesia, murabahah financing and the ratio of non-performing financing variables were analyzed using multiple linear regression. The results of this study indicate that placements in  Bank Indonesia has a significant negative impact on FDR. While murabaha financing and the ratio of non-performing financing have a positive but not significant effect to FDR. Placement in Bank Indonesia, murabahah financing and the ratio of non-performing financing variables have a significant effect on the liquidity of Sharia Commercial Banks simultaneously.

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