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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 1,889 Documents
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PEMANFAATAN LAPORAN POSISI KEUANGAN OLEH PENGGUNA DALAM PENGAMBILAN KEPUTUSAN (Studi Empiris pada Instansi Pemerintahan di Jawa Tengah) Risalawati, Fitri; Sudarno, Sudarno
Diponegoro Journal of Accounting Volume 3, Nomor 2, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this study was to analyze the influence of education, experience, and social factors of the Statement of Financial Position utilization information for the users, especially the executive, legislative, and examiner on government agencies in Central Java in the planning decision-making, control and management. The study population consisted of leaders, supervisors, and inspectors as users of financial statement information in decision-making positions. The results showed that the variables of education, experience, and social factors and significant positive effect on the use of the information on the statement of financial position of government agencies in Central Java.
PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA PERUSAHAAN DENGAN COMPETITIVE ADVANTAGE SEBAGAI VARIABEL INTERVENING (Studi Pada Perusahaan Perbankan yang Terdaftar di BEI 2009-2013) Yanto Hans Pratama; Tarmizi Achmad
Diponegoro Journal of Accounting Volume 4, Nomor 2, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to empirically examine the effect of VAIC on the performance of firm and company size as a moderating variable in the relationship between VAIC and Competitive Advantage. Firm performance used in this study measured using Return On Asset (ROA), return On equity (ROE) and Asset Growth. While firm size is measured by using the total number of company assets and intellectual capital is measured using VAIC ™ method developed by Pulic (1998 ) .This study used a sample of banking companies listed on the Stock Exchange period 2009-2013 using purposive sampling method . The data used were obtained from the annual financial statements of banking companies listed on the Stock Exchange. There are 38 companies and 135 observations over the years 2009-2013.However, because there were the outlier data, finally the data taht used were 86 sample. The method of analysis used in this study is multiple regression analysis . This method was chosen because all of the data is matrix variable.In the statistical results of the study found that VAIC significantly affect the Competitive Advantage. Intellectual Capital  and  Competitive Advantage significantly affect  to  Return  On Asset(ROA), Return On Equity (ROE) but not to the Asset Growth(AG).
DETERMINAN PILIHAN KARIR PADA MAHASISWA AKUNTANSI (Studi Empiris pada Mahasiswa Akuntansi S1 Universitas Diponegoro) Widiatami, Anna Kania; Cahyonowati, Nur
Diponegoro Journal of Accounting Volume 2, Nomor 3, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

This research is aimed to learn the influence of factors: level of students, salary, professional training, social values, professional confession, and job enviroment toward to the choice of carrirer of accounting students with gender as a control variable. The research data is found by purposive sampling and convience sampling technics for undergraduate accounting students in Diponegoro University. There are 571 total population of students, with Slovin formula obtained 85 respondents consisting of 40 respondens of junior student and 45 respondens of senior student. To test some hypothesis in this research, researcher use Multinomial Logit method as data analyst tool.The result of the research shows that factors: professional training, social values, professional confession, and job enviroment influence the choice of carrier of accounting students. While level of students and salary factors not influence the choice of carrier of accounting students. 
PENGARUH CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN PERUSAHAAN DAN FINANCIAL DISTRESS (Studi Empiris Pada Perusahaan Non-Keuangan Yang Terdaftar di Bursa Efek Indonesia Tahun 2017) Yuni Laras Sati; Andrian Budi Prasetyo
Diponegoro Journal of Accounting Volume 8, Nomor 2, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine empirically the effect of corporate governance on financial performance and financial distress. Agency issues are a concern for corporate governance practices to deal with these problems. Financial performance is measured by Tobin’s Q, while financial distress uses Altman Z-Score. This study uses two models in testing hypotheses. The first model uses multiple regression analysis to test the first hypothesis. The second model uses logistic regression analysis to test the second hypothesis. The results of this study indicate that corporate governance does not affect financial performance, but has a significant negative effect on financial distress.
ANALISA PENGARUH MANAJEMEN LABA DAN ASIMETRI INFORMASI TERHADAP COST OF EQUITY CAPITAL (Studi pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2010-2013) Adi Baskara Perwira; Darsono Darsono
Diponegoro Journal of Accounting Volume 4, Nomor 4, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine and provide analysis related to the effect of the relationship Profit Management and Information Asymmetry of the Cost of Equity Capital.hipotesis proposed (1) the information asymmetry positive and significant impact on the cost of equity capital, (2) Management profit positive and significant impact on costs equity capital. The population in this study are manufacturing companies listed on the Stock Exchange 2010-2013. Data were collected using purposive sampling method of the companies listed in the Indonesia Stock Exchange. Descriptive statistical analysis used in this study to provide a picture or description, the maximum value, minimum value, average value (mean) and standard deviation to the asymmetry of information, management of earnings and cost of equity capital. Results of the study found that the information asymmetry positive and significant impact on the cost of equity capital. These results show that the greater the value of asymmetry of information will increase the cost of equity capital. While profit management no significant effect on the cost of equity capital. These results indicate that the size of the earnings management behavior does not determine the increase in the cost of equity capital.
PENGARUH AUDIT TENURE DAN KANTOR AKUNTAN PUBLIK (KAP) SPESIALISASI MANUFAKTUR TERHADAP AUDIT REPORT LAG (ARL) Irviona Chyntia Dewi; P. Basuki Hadiprajitno
Diponegoro Journal of Accounting Volume 6, Nomor 4, Tahun 2017
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this study is analyze the influence of audit tenure and audit firm specialization of manufacturing towards audit report lag (ARL). The dependent variable of this study is audit report lag which is proxied as the number of days from the year-end to the date recorded as the opinion signature date in the auditors report and the independent variables of this study are audit tenure and audit firm specialization of manufacturing. Control variables in this study are restatements, leverage, return on assets, loss and corporate size.The populations of this research are all manufacture companies that listed in Indonesia Stock Exchange (BEI) in the period 2014-2015. The sample of this study consist of 98 companies listed in the Indonesia Stock Exchange (IDX) and submitted financial reports to Otoritas Jasa Keuangan in the period 2013-2015. The data that used in this research was secondary data from financial statement and independent auditor’s report of manufacturing companies. The samples of this research selected by using purposive sampling method. Model analysis using multiple linear regression analysis.The results of this study indicates that audit firm specialization of manufacturing has significant negatif influence towards audit report lag (ARL). However, audit tenure has positif influence and did not significant towards audit report lag (ARL). This result suggests the manufacture firms can reduce audit report lag (ARL) by hiring an audit firm specialization of manufacturing.
ANALISIS RASIO KEUANGAN DALAM MEMPREDIKSI PERUBAHAN LABA : ( STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR PADA BURSA EFEK INDONESIA PERIODE TAHUN 2008-2011) Amalina, Nur; Sabeni, Arifin
Diponegoro Journal of Accounting Volume 3, Nomor 1, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

The rapid capital market development currently creates some opportunities and alternative for investor. On the other hand, the company should be compete to get fund from the investor. The Company can get some fund by raising and selling some stock to investor in capital market.Related with the problem that is raised , the purpose of this research is provide empirical evidence concerning the effect of Current Ratio (CR), Leverage Ratio (LR), Inventory Turnover (IT), Operating Profit Margin (OPM) and Price Earning Ratio (PER) in predict the earning changes in manufacture company for one next year period. The Object population of this research are manufacture company listed on BEI and reported in ICMD from 2008 to 2011, 25 company sample  result by random sampling technique. Tools of data analysis used in this study is the classical assumption test, multiple regression analysis, hypothesis testing, and the coefficient of determination.Based on the result and study, it can generalized that there is significant effect between the Current Ratio (CR), Operating Profit Margin (OPM) to earning changes. Besides there is no significant effect between Leverage Ratio (LR), Inventory Turnover (IT) and Price Earning Ratio (PER) to earning changes.
PENGARUH STRUKTUR CORPORATE GOVERNANCE TERHADAP PENGUNGKAPAN LINGKUNGAN (Studi Empiris pada Perusahaan Non-Keuangan yang terdaftar di Bursa Efek Indonesia Periode 2011-2013) Natasya Elisabeth Nainggolan; Abdul Rohman
Diponegoro Journal of Accounting Volume 4, Nomor 2, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aimed to obtain empirical evidence about the influence of corporate governance structure to the extent of environmental disclosure. Corporate governance used 3 (three) proxy, that is gender diversity in board director, proportion of board independence, and institutional ownership. To measure the extent of environmental disclosure used carbon emission disclosure checklist. The population of this study was all non-financial companies listed in Indonesia Stock Exchange (ISX) in 2011-2013. Samplingis done by using purposive sampling method. There were 34 companies in 2011, 29 companies in 2012 and 2013 which fulfilled criterion as the research sample. This study used multiple linear regression analysis for testing the influence of independent variables on dependent variable. The results of this study showed that board independence and institutional ownership significantly influence to the extent of environmental disclosure. Meanwhile gender diversity had no significantly influence to to the extent of envirenmental disclosure.
PENGARUH KINERJA KEUANGAN TERHADAP RETURN SAHAM (Studi Empiris Perusahaan Automotive and Component yang Listing di Bursa Efek Indonesia Periode 2005-2011) Nugroho, Bramantyo; Daljono, Daljono
Diponegoro Journal of Accounting Volume 2, Nomor 1, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

This research was perfomed to examine the effect of financial performance on the stock retun by automotive companies and components listed in the Indonesia Stock Exchange period 2005 - 2011. independent variable in this study is the Current Ratio, Debt to Equity Ratio, Total Asset Turn Over, and Return on Assets. While the dependent variable in this study is Stock Return. The sample in this study consisted of 17 auto and components companies listed on the Indonesia Stock Exchange from the period 2005 to 2011. The sampling technique used was purposive sampling criteria include: automotive companies listed on the Stock Exchange the period 2005 - 2011, provides financial statement data from the years 2005 - 2011, and the company has a complete financial statement data from 2005 to 2011. Data obtained from the publication ICMD 2011 and official website BEI (www.idx.co.id). The analysis technique used is multiple regression analysis. Hypothesis testing is performed with simultaneous F test and partial t test, with a significance level of 5%. The results of multiple regression analysis showed that the effect of simultaneous Current Ratio, Debt to Equity Ratio, Total Asset Turn Over, Return on Assets and Return on Stocks have significant impact. Effect of partial indicates that the Current Ratio no effect on Stock Return, Debt to Equity Ratio no effect on Stock Return, Total Asset Turn Over no effect on Stock Return, while Return on Assets Return Stock significant effect.
PENGARUH PROFITABILITAS, LIABILITAS, LEVERAGE, PERTUMBUHAN PENJUALAN, DAN DIVIDEN TERHADAP HARGA SAHAM (KONSISTEN TERDAFTAR LQ45 PERIODE TAHUN 2014-2016) Meitry Dina Wisma Dewi; Agustinus Santosa Adiwibowo
Diponegoro Journal of Accounting Volume 8, Nomor 1, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to analyze the effect of profitability on LQ 45 Index Stock Price, analyze the effect of liquidity on the LQ 45 Index Stock Price, analyze the influence of Leverage on the LQ 45 Index Stock Price, analyze the effect of sales growth on the LQ 45 Index Stock Price, analyze the effect of dividends on LQ 45 Index Stock Price.The population in this study is the LQ45 company listed on the IDX. While the sample in this study uses LQ45 companies that are consistently listed on the Stock Exchange in 2014 to 2016. Sampling in this study uses purposive sampling. Data analysis techniques use multiple regression analysis with classical assumptions.Based on the results of the analysis in the previous section, the following conclusions can be drawn: Profitability affects stock prices, Liquidity does not affect stock prices, Leverage does not affect stock prices, Sales growth affects stock prices, Dividends affect stock prices.

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