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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
ANALISIS FUNDAMENTAL BERDASARKAN METODE PIOTROSKI F-SCORE GUNA PENILAIAN INVESTASI Hiro Supranoto; Agung Juliarto
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 fundamental analysis based on the F-Score strategy toward the company stock return. F-Score is a measurement of the aggregate signal consisting of nine criteria to assess fundamental analysis. F-Score consist of return on assets (ROA), change in return on assets (ΔROA), cash flow from operation (CFO), accrual, change in leverage (Δleverage), change in liquidity (Δliquidity), change in equity (Δequity), change in gross margin ratio (Δmargin), dan change in assets turnover (Δturnover). The population of this study are companies listed in the LQ45 Index of Indonesia Stock Exchange in year 2016-2018. The samples were selected from non-financial companies registered in LQ45 Index within research period possess necessary data for the research using a purposive sampling. There are 29 companies that meet the criteria as research sample. Data analysis was performing by multiple linear regression analysis method. The results of this study showed that the value of the company’s F-Score has significant impact toward the stock return on companies listed in the LQ45 Index of Indonesia Stock Exchange. This study show that the company’s financial performance reflected in the annual report can be use for the basis invesment decision for investors.
ANALISIS PENGARUH KOMITMEN ORGANISASI DAN NILAI ETIK PERUSAHAAN TERHADAP INTENSI TINDAKAN WHISTLEBLOWING Laura F BR Sihaloho; Wahyu Meiranto
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 relationship of organizational commitment, corporate ethical values on the intention of whistleblowing internally and externally on Government Banking in the City of Semarang. This study uses four variables which are divided into dependent variables consisting of intentions of whistleblowing internally and externally, independent variables consisting of organizational commitment and corporate ethical values as well as demographic variables that act as covariant variables. Research data is primary data with survey questionnaire methods obtained through respondents. The questionnaire was distributed to 80 government banking accountants in Semarang based on convenience sampling for sample selection. Research uses the theory of planned behavior and social exchange theory. The study has four hypotheses which were tested using multiple regression analysis. The statistical results of this study indicate that organizational commitment has a positive relationship to the intentions of internal whistleblowing, corporate ethical values have a negative relationship to the intentions of external whistleblowing. While organizational commitment does not affect the intention of external whistleblowing, corporate ethical values have no effect on the intentions of internal whistleblowing.
PENGARUH CORPORATE GOVERNANCE PERCEPTION INDEX TERHADAP NILAI PERUSAHAAN DAN KINERJA KEUANGAN PERUSAHAAN Alvian Adhiprasetya; 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 prove the effect of the Corporate Governance Perception Index on Company Values calculated using Tobin’s Q and the Company's Financial Performance measured using Return on Assets, Return on Equity, and Earnings per Share.The object of this study is all companies listed in the 2012-2015 Corporate Governance Perception Index ranking, which are assessed by the Indonesian Institute of Corporate Governance, which is an independent institution that conducts dissemination and development activities for Good Corporate Governance in Indonesia. The data collection method used in this study was purposive sampling, which is based on predetermined criteria. The research hypothesis was analyzed using descriptive statistical analysis methods and simple linear regression with control variables.The results of statistical tests in this study indicate that the independent variable does not affect the value of the company, but it affects the company's financial performance. Then in the t test the variable Corporate Governance Perception Index has no significant effect on firm value, but significantly influences the company's financial performance.
PENGARUH PROFITABILITAS, SOLVABILITAS, LIKUIDITAS, DAN RASIO PASAR TERHADAP OPINI AUDIT GOING CONCERN PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA Yoga Adi Haryanto; Sudarno Sudarno
Diponegoro Journal of Accounting Volume 8, Nomor 4, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

This research aims to examine the effect of Profitability, liquidity, solvency dan market ratio on going concern audit opinion on manufacturing companies that listed in Indonesian Stock Exchange (BEI) 2015 – 2017. The Dependent variable in this research is going concern audit opinion. The independet variables in this research are profitability, liquidity, solvency and market ratios.This research uses secondary data. The population of this research is manufacturing companies that listed in Indonesian Stock Exchange (BEI) 2015 – 2017. The research sample was selected using purposive sampling method and obtained 66 companies tha met the research citreria. Research test analysis using Logistic Regression Analysis.The result showed that profitability, solvency and market ratios had significantly influence the going concern audit opinion. While liquidity has no significantly effect on on going concern audit opinion.
MENDETEKSI DAN MEMPREDIKSI KECURANGAN LAPORAN KEUANGAN : KEEFEKTIVAN FRAUD TRIANGLE YANG DIADOPSI DALAM SAS NO.99 Putri Siska Ayu Lestari; Sudarno Sudarno
Diponegoro Journal of Accounting Volume 8, Nomor 4, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

The objective of this study is to detection and prediction financial statement fraud that are analyzed by the fraud triangle adopted statement of auditing standards No.99.independent variable of this study are pressure that are proxy financial stability, external pressure, personal finance need, and financial targets. Opportunity that are proxy nature of industry and ineffective mnitoring. And rationalization. This study used secondary data from annual report of non-financial companies listed on Indonesia Stock Exchange in 2017. This study used purposive sampling and logistic regression analysis method to examine the relation between independent variable and dependent variable. This study showed that are a proxy from pressure variable in financial stability is asset change  has significant relation to financial statement fraud. And but a proxy external pressure is free cash flow and a proxy financial target is return on asset has not significant relation to financial statement fraud. And a proxy from opportunity variable in nature of industry and ineffective monitoring are receivable, committe audit, and independence committe audit has not significant relation to financial statement fraud.
PENGARUH KINERJA KEUANGAN DAN CORPORATE GOVERNANCE TERHADAP HARGA PASAR SAHAM Rizal Noviananda; 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 examine the effect of financial performance, and corporate governance on stock market prices. Financial performance is tested by the current ratio, debt to equity ratio, total asset turnover, and return on assets. Corporate governance is measured by the score of the Corporate Governance Perception Index (CGPI). This study uses secondary data in the form of company annual reports and market data available on Bloomberg and IDX. The population of this study are companies listed on the Indonesia Stock Exchange in 2015-2017 and samples from this study were selected using a purposive sampling method with the criteria of non-financial companies that are consistently included in LQ 45 and have the data needed in this study. There are 25 companies that meet the criteria as research samples. Data analysis was carried out by multiple linear regression analysis methods. The results showed that the current ratio and roa did not significantly influence stock prices. Meanwhile, corporate governance has a negative influence on the stock prices. In addition, the debt to equity ratio and total asset turnover have a positive influence on stock prices.

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