cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
-
Contact Email
-
Phone
-
Journal Mail Official
-
Editorial Address
-
Location
Kota semarang,
Jawa tengah
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 7 Documents
 1 
Search results for , issue "Volume 9, Nomor 1, Tahun 2020" : 7 Documents clear
PENGARUH LOCUS OF CONTROL, LOVE OF MONEY, DAN GENDER TERHADAP PERSEPSI MAHASISWA MENGENAI ETIKA PROFESI AKUNTAN Ega Briantono; Tarmizi Achmad
Diponegoro Journal of Accounting Volume 9, Nomor 1, Tahun 2020
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (319.565 KB)

Abstract

The objective of this research is to examine the influence of locus of control, love of money, and gender on students’ perception of professional accounting ethics. Samples whose data are used in this study were obtained using pusposive sampling method with the criteria determined were respondents have taken the Business Ethics course. The sample obtained were undergraduate Accounting students of Diponegoro University and Semarang State University, totaled 77 people. The data were analyzed with descriptive statistics and classical assumption test. The hypothesis is tested using regression. That processes were assisted with IBM SPSS Statistics 21 computer software. The empirical results of this study indicate that external locus of control have negatively influenced the students’ perception of professional accounting ethics, love of money have positively influenced the students’ perception of professional accounting ethics, and gender orientation haven’t significantly influenced the students’ perception of professional accounting ethics.
PENGARUH KARAKTERISTIK KOMITE AUDIT TERHADAP BIAYA MODAL EKUITAS Anum Anindita Rahmah; Rr Karlina Aprilia Kusumadewi
Diponegoro Journal of Accounting Volume 9, Nomor 1, Tahun 2020
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (458.858 KB)

Abstract

This study aims to analyze and obtain evidence regarding the relationship between audit committee characteristics and cost of equity capital. Cost of equity capital as dependent variable was calculated using CAPM method. Audit committee characteristics  as independent variable consist of size, meeting  frequencies, independency, and accounting competence. In addition, company size and leverage were included as control variables. This study uses puposive sampling techniques with all companies listed on Indonesian stock exchange 2017 as participants. Hypothesis testing in this study using multiple linear regression involving 384 companies as samples. The examination results show  positive relationship between the size of audit committee and cost of equity capital.
PENGARUH KEBERADAAN ANGGOTA DEWAN WANITA TERHADAP AGRESIVITAS PAJAK Rakai Wastu Demos; Dul Muid
Diponegoro Journal of Accounting Volume 9, Nomor 1, Tahun 2020
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (263.394 KB)

Abstract

The purpose of this research is to examine the influence of female board members with tax aggressiveness. Independent variables used in this research are the presence of female inside board of directors and the presence of female inside board of supervisors. Dependent variable in this research is tax aggressiveness. This research used four control variables, they are profitability, leverage, company size, and board ownership.This research population was manufacture companies listed on Indonesian Stock Exchange during 2015-2018. The sample of the research is chosen by using purposive sampling method. Total samples used in this study as many as 51 companies.  Data then analyzed using ordinary least square regression. This research showed that the presence of female board of directors members are positively and insignificantly related to tax aggressiveness. Meanwhile the presence of female board of supervisors members are negatively and insignificantly related to tax aggressiveness.
PENGARUH KECERDASAN INTELEKTUAL TERHADAP KUALITAS AUDIT DENGAN INDEPENDENSI AUDITOR SEBAGAI PEMODERASI (Studi Empiris pada Auditor KAP di Semarang) Faizah Nur Oktavianna; Sudarno Sudarno
Diponegoro Journal of Accounting Volume 9, Nomor 1, Tahun 2020
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (462.049 KB)

Abstract

This study aims to analyze the effect of intellectual intelligence on audit quality by moderating auditor independence. This research was conducted on auditors working at the Semarang Public Accountant Office. There are two hypotheses in this study, including the influence of intellectual intelligence on audit quality and auditor independence moderates the influence of intellectual intelligence on audit quality. This study uses primary data obtained from the results of distributing questionnaires at the Semarang Public Accountant Office. The sampling method in this study is random sampling. This study uses a moderating regression analysis technique with a test of the absolute value difference. The result of this study indicate that the intellectual intelligence has a positive effect on audit quality. The result of the study shows that auditor independence has a positive effect to moderate the influence of intellectual intelligence on audit quality.
PENGARUH KOMITE AUDIT DAN KUALITAS AUDIT EKSTERNAL TERHADAP TINDAKAN MANAJEMEN LABA Fitria Kusumaningtyas Wijayanti; Tri Jatmiko Wahyu Prabowo
Diponegoro Journal of Accounting Volume 9, Nomor 1, Tahun 2020
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (469.98 KB)

Abstract

This study aims to analyze the relationship between the audit committee and the interaction between the audit committee with the quality of the external audit on earnings management in manufacturing industry companies listed on Indonesia Stock Exchange in 2017 and 2018. The dependent variable used in this study is earnings management. The independent variable used is the expertise of the audit committee. Furthermore, the moderating variable in this study is the quality of the external audit which is proxied by the reputation of the auditor and auditor industry specialization. The control variables to maintain the relationship between the independent and dependent variables used are firm size and leverage.This study uses secondary data from annual reports and financial statements of manufacturing industry companies listed on the Indonesia Stock Exchange in 2017 and 2018. The sampling method used was purposive sampling. The sample in this study consists of 212 companies. Multiple linear regression analysis is the analysis used to test the hypothesis in this study.The test results in this study indicate that the audit committee has a negative effect on earnings management, the interaction between the audit committee and the auditor's reputation has no effect on earnings management and the interaction between the audit committee and the auditor industry specialization has a negative effect on earnings management.
PENGARUH KEBERADAAN KOMITE AUDIT DAN AUDIT EKSTERNAL TERHADAP PRAKTIK MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA 2016 - 2017 Nyimas Melia W; Wahyu Meiranto
Diponegoro Journal of Accounting Volume 9, Nomor 1, Tahun 2020
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (389.828 KB)

Abstract

This study aims to examine the influence of audit committees and external auditors such as PwC, Deloitte, KPMG and EY on the quality of earnings management. Size and leverage are used as control variables. The population in this study were all companies listed on the Indonesia Stock Exchange in 2017. The sampling method in this study was purposive sampling. The total number of samples in this study was 233 data, but after going through the data processing stage there were 29 outlier data that had to be excluded from the study sample. Thus, the total number of final samples worth observing is 204 data. Variables of earnings management, audit committee, external audit and interactions between the audit committee and external audit were analyzed by Ordinary Least Square regression The analysis shows that the audit committee and external audit have a significant effect on earnings management. All have a significant negative effect. However, the interaction between the audit committee and external audit has a significant positive effect on earnings management. These results indicate that the two supervisory mechanisms that function together within the company actually show the potential to improve earnings management.
PENGARUH KARAKTERISTIK KOMITE AUDIT TERHADAP KECURANGAN PELAPORAN KEUANGAN (Studi Empiris Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2015-2017) Khairani Erlien Nurliasari; Tarmizi Achmad
Diponegoro Journal of Accounting Volume 9, Nomor 1, Tahun 2020
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (502.464 KB)

Abstract

The purpose of this study is to examine the relationships between audit committee characteristics (independent audit committee, audit committee's financial expertise, audit committee meetings frequency and tenure of the audit committee) on the likelihood of fraudulent financial reporting.           This study uses secondary data from annual reports of manufacturing companies listed on the Indonesia Stock Exchange in 2015-2017. The research sample was taken using a purposive sampling, and categorized into two group based on the calculation of the Beneish M score model namely 101 non-fraud companies and 130 fraud companies. Data analysis includes descriptive statistic, multicollinearity and logistic regression.            The results of this study indicate that the audit committee financial expertise, audit committee meetings frequency and the tenure of audit committee have a significant negative effect on fraudulent financial reporting while the independent audit committee has a non-significant negative relationship on fraudulent financial reporting.

Page 1 of 1 | Total Record : 7

 1 

Filter by Year

2020 2020


Reset
Filter By Issues
All Issue Volume 13, Nomor 3, Tahun 2024 Volume 13, Nomor 2, Tahun 2024 Volume 13, Nomor 1, Tahun 2024 Volume 12, Nomor 4, Tahun 2023 Volume 12, Nomor 3, Tahun 2023 Volume 12, Nomor 2, Tahun 2023 Volume 12, Nomor 1, Tahun 2023 Volume 11, Nomor 4, Tahun 2022 Volume 11, Nomor 3, Tahun 2022 Volume 11, Nomor 2, Tahun 2022 Volume 11, Nomor 1, Tahun 2022 Volume 10, Nomor 4, Tahun 2021 Volume 10, Nomor 3, Tahun 2021 Volume 10, Nomor 2, Tahun 2021 Volume 10, Nomor 1, Tahun 2021 Volume 9, Nomor 4, Tahun 2020 Volume 9, Nomor 3, Tahun 2020 Volume 9, Nomor 2, Tahun 2020 Volume 9, Nomor 1, Tahun 2020 Volume 8, Nomor 4, Tahun 2019 Volume 8, Nomor 3, Tahun 2019 Volume 8, Nomor 2, Tahun 2019 Volume 8, Nomor 1, Tahun 2019 Volume 7, Nomor 4, Tahun 2018 Volume 7, Nomor 3, Tahun 2018 Volume 7, Nomor 1, Tahun 2018 Volume 6, Nomor 4, Tahun 2017 Volume 6, Nomor 3, Tahun 2017 Volume 6, Nomor 2, Tahun 2017 Volume 6, Nomor 1, Tahun 2017 Volume 5, Nomor 4, Tahun 2016 Volume 5, Nomor 3, Tahun 2016 Volume 5, Nomor 2, Tahun 2016 Volume 4, Nomor 4, Tahun 2015 Volume 4, Nomor 3, Tahun 2015 Volume 4, Nomor 2, Tahun 2015 Volume 4, Nomor 1, Tahun 2015 Volume 3, Nomor 4, Tahun 2014 Volume 3, Nomor 3, Tahun 2014 Volume 3, Nomor 2, Tahun 2014 Volume 3, Nomor 1, Tahun 2014 Volume 2, Nomor 4, Tahun 2013 Volume 2, Nomor 3, Tahun 2013 Volume 2, Nomor 2, Tahun 2013 Volume 2, Nomor 1, Tahun 2013 Volume 1, Nomor 1, Tahun 2012 More Issue