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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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PENGARUH KARAKTERISTIK DEWAN KOMISARIS DAN KOMITE AUDIT TERHADAP TINGKAT KONSERVATISME AKUNTANSI (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2008-2010) Wulandari, Dwinita; Zulaikha, Zulaikha
Diponegoro Journal of Accounting Volume 1, Nomor 1, Tahun 2012
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the influence of board of commissioner’s and audit committee characteristics for accounting conservatism level. Accounting conservatism level is a dependent variable in this study that measured by accrual measurement. Independent variable in this study are independence commissioner proportion, commissioner board size, frequency of audit committee meeting, and competence of audit committee. This research also uses control variable that is firm size. The samples of  this  research  are  the  manufacturing  firms  listed  in Indonesian  Stock  Exchange  in  2008-2010. The samples are collected using purposive sampling   method and  resulted  33 firms become the samples. Data analyzed by classic assumption tests  and examination   hypothesis   by  multiple  linear  regression method. The result of this research show that frequency of audit committee meeting and competence of audit committee has significant effect to conservatism level measured by accrual.
ANALISIS PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP TINGKAT PENGUNGKAPAN RISIKO PADA PERUSAHAAN MANUFAKTUR Yunifa, Latifah; Juliarto, Agung
Diponegoro Journal of Accounting Volume 6, Nomor 3, Tahun 2017
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this study is to analyze the effect of firm characteristics such as firm size, leverage, profitability, liquidity, complexity, and type of auditor to the level of corporate risk disclosure. Risk disclosure is disclosures made by the company with regard to the opportunities or prospects, danger, threat or exposure, which may have an impact on the company, and management opportunities, prospects, dangers, threats or the exposure. To explain the relationship between variables in this study, use of agency theory and signaling theory. The population of this study are all manufacture companies listed on the Indonesia Stock Exchange period 2015. Total sample of 94 companies was determined by purposive sampling method. Content analysis method used to calculate the risk disclosures by counting the number of sentences that relate to risk category in the annual report. There are seven categories of risk disclosures used in this study, namely a general risk information, accounting policies, financial instruments, derivatives hedging, reserves, financial and other risks and commodity risks. The method used to test the hypothesis is multiple regression analysis.The results show that the category’s mean of risk disclosures sentences in non-financial companies was 39 sentences. The category of risk disclosure that most widely performed by the companies is accounting policy category. The results of hypothesis testing showe that company size, leverage, profitability, liquidity, and complexity affect the level of risk disclosure. While auditor type do not affect the levels of risk disclosure.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KECURANGAN LAPORAN KEUANGAN (Studi Empiris pada Perusahaan Non Keuangan yang Terdaftar di Bursa Efek Indonesia Tahun 2008-2011) Fira Fimanaya; Muchamad Syafruddin
Diponegoro Journal of Accounting Volume 3, Nomor 3, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

This research was conducted to examine the effect of pressure, opportunity and rationalization to the possibility of fraudulent financial statement . This research used secondary data. Population in this research is the all non-financial companies listed on the Indonesia Stock Exchange in 2008 and 2011. Sampling method used is purposive sampling. The criteria that companies committing fraud is BAPEPAM regulation offenses no. VIII.G. . on guidelines for the presentation of financial statements. The analysis technique used in this research is logistic regression with stepwise method. The results of the analysis showed that the profitability variables had negatively affect to the possibility fraudulent financial statements. While financial leverage variables, the ratio of capital turnove , related party transactions, audit firm size, the ratio of inventory per total asset, change of auditors, the audit opinion, and the ability of Going Concern had no significant effect. 
PENGARUH STRUKTUR KEPEMILIKAN TERKONSENTRASI DAN KARAKTERISTIK KOMITE AUDIT TERHADAP TINGKAT KEINFORMATIFAN LABA Muhammad Ibnu Hakim; Fuad Fuad
Diponegoro Journal of Accounting Volume 4, Nomor 1, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

This research aimed to examine the effect of concentrated ownership structure and the audit committee characteristics on the earnings informativeness, as well as examine the negative effect  of  concentrated  ownership  on  the  relationship  of audit  committee  characteristics  with earnings informativeness. Concentrated ownership in this research is based on the percentage shares of ownership in a company. Audit committee characteristics consist of independent, non- financial characteristic, financial expertise, and legal expertise. Control variables in this research are the size of the company, leverage, and market-to-book ratio. This research is based on research conducted by Yeh and Woidtke (2013) and Wawo (2010) with modifications on the variables and sample. This research is modified by making concentrated ownership variable as moderating variable to examine the negative effect of it on the relationship between audit committee characteristics  and  earnings  informativeness.  In  accordance  with  Yeh  and  Woidtke  (2013), earnings informativeness is proxied by relationship between earnings and cumulative abnormal returns (CAR).The research used secondary data from the annual reports of all companies listed on the Indonesian Stock Exchange (IDX) from 2010 to 2013. Sampling method used in this research was purposive sampling. A total sample of 164 companies data were used in analysis. The data is analyzed using multiple linear regression analysis.The  results  of  this  research  indicate  that  concentrated  ownership  negatively  affects earnings  informativeness  and  independence  of  audit  committees  positively  affects  earnings informativeness.   Concentrated   ownership   may   reduce   the   positive   relationship   between independence of the audit committee and earnings informativeness. Nevertheless, the results of this research found no effect of the characteristics of non-financial characteristic, financial expertise, legal expertise on the earnings informativeness. Concentrated ownership does not moderate the relationship of these three characteristics with earnings informativeness.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT DELAY (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar di BEI Tahun 2009-2011) Estrini, Dwi Hayu; Laksito, Herry
Diponegoro Journal of Accounting Volume 2, Nomor 2, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this research is to examine the impact of profitability, company size, auditors gender, and reputation of accountant firms influence simultaneously toward audit delay in manufacturing company that listed on the Indonesia Stock Exchange from 2009 to 2011.Data that used in this research is financial statements from each company, publized through website www.idx.co.id. This study used purposive sampling methods. The data which have already collected are processed with classic assumption test before hypothesis test. The results of this study show that of profitability, auditors gender and reputation of accountant firms significant effect toward audit delay, Whereas, company size do not influence time of audit delay. 
PENGARUH STRUKTUR KEPEMILIKAN TERHADAP KUALITAS AUDIT DENGAN VARIABEL MODERASI IMBALAN AUDIT Sumantaningrum, Yohana Lalitya; Kiswara, Endang
Diponegoro Journal of Accounting Volume 6, Nomor 3, Tahun 2017
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this study is to examine the effect of ownership structure on audit quality proxied with accrual quality and analyze the role of audit fees proxied with abnormal audit fee as a moderator in the relationship influence the ownership structure of the quality of audit. Independent variabels that used in this research is ownership structure as measured by institutional ownership, managerial ownership and foreign ownership, while the dependent variable is audit quality proxied with audit quality. The population use in this study are all non-financial companies listed in Indonesia Stock Exchange year 2013-2014. The sample of research is a non-financial company listed on the Indonesia Stock Exchange 2013-2014 reporting audit fee. The sample of this study consisted of 86 total samples and 443 total observations from the annual report. Based on the Partial Least Square were perfomed to produce that institutional ownership and foreign ownership have a positive influence but not a significant influence on audit quality proxied with accrual quality. Meanwhile, managerial ownership has negative influence, but not a significant influence on audit quality proxied with accrual quality. Moderating variables audit fee is only able to moderate the relationship of foreign ownership on audit quality. While the relationship between institutional ownership to audit quality and managerial ownership to audit quality was not able to be moderated by audit fees.
Pengaruh Arus Kas Bebas, Ukuran KAP, Spesialisasi Industri KAP, Audit Tenur dan Independensi Auditor terhadap Manajemen Laba Fransiska Dian Fransiska Dian; Etna Nur Afri Yuyetta
Diponegoro Journal of Accounting Volume 2, Nomor 4, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aimed to analysze the effect of free cash flow, size of auditor firm,auditor firm industry specialization, audit tenure and auditor independence on earnings management. Auditor independence in this study is measured by client importance. Earnings management in this study is measured by total discretionary accruals of the company. The population of this study is the manufacture companies listed in Indonesia Stock Exchange year period 2009-2011. Sampling method that’s used in this study is purposive sampling. The total number of sample in this study are 138 research samples. However, there are found 30 sample as outlier should be excluded from sample of observation. So, the final amounts of the sample are 108 research samples. The analysis technique in this study uses a multiple regression analysis with help from a program named SPSS. The analysis technique in this study uses a multiple regression analysis with help from a program named SPSS. The analysis technique in this study uses a multiple regression analysis with help from a program named SPSS. The result of this study indicate that the free cash flow negative effect on earnings management. Meanwhile, size of auditor firm, auditor firm industry specialization, client importance and audit tenure has no significantly impact on earning management.
CORPORATE GOVERNANCE, KOMITE AUDIT, KUALITAS AUDIT, DAN MANAJEMEN PAJAK (Studi Empiris Pada Perusahaan Yang Terdaftar di Indeks LQ45 Periode 2014-2018) Deo Novrin Hasiholan Damanik; Dul Mu'id
Diponegoro Journal of Accounting Volume 8, Nomor 4, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

The aim of this study is to examine the influence of corporate governance, audit committee and audit quality on tax management of the company. Independent variable used in this study are corporate governance which is measured by proxies of number of commissioners, percentage of independent commissioner, compensation of board of commissioner and board of directors, audit committee is measured by proxies of number of audit committee of the company while audit quality is proxied by size of public accountant firm. Dependent variable is tax management which is measured by effective tax rate (ETR)The population used in this study consist of firms that listed on LQ45 index on Indonesia Stock Exchange in 2014-2018. The sampling method used in this study is purposive sampling and obtained 23 companies every year. This study uses multiple regression analysis for hypotheses testing.The results of this study showed that number of commissioner has no effect on tax management measured by tax expense and by cash tax paid, percentage of independent commissioner has negative effect on tax management measured by tax expense but has no effect on tax management measured by cash paid, compensation of board commissioner and directors has negative effect on tax management measured by tax expense and by cash paid, audit committee has no effect on tax management measured by tax expense but has negative effect on tax management measured by cash paid, audit quality has negative effect on tax management measured by tax expense and has no effect on tax management measured by cash paid.
GAP ANALYSIS PENERAPAN SAK ETAP PADA PENYUSUNAN LAPORAN KEUANGAN UKM DI KABUPATEN KUDUS (Studi pada UKM Padurenan Jaya) Aditya Rizqi Senoaji; Nur Cahyonowati
Diponegoro Journal of Accounting Volume 3, Nomor 4, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to determine the analysis SAK ETAP application of accounting standards to SMEs in Kudus, understanding the application of SAK ETAP in the manufacture of SME financial statements, and the government knows socialization Kudus to SMEs on the use of SAK ETAP in making its financial statements. This is done because the presence of SAK ETAP is expected to help SMEs to develop good financial report. This study used a qualitative method with a case study approach. Analysis of the application of SAK ETAP in the Holy City can be identified by the case study approach. The results of this study show that the application of SAK ETAP at SME businesses in the Holy City has been undertaken by SMEs business although in practice there are less appropriate for modeling the process of its financial statements. This occurs because SMEs do not have the human resources who are competent in financial reporting.
PENGARUH STRUKTUR KEPEMILIKAN DAN MEKANISME CORPORATE GOVERNANCE TERHADAP BIAYA KEAGENAN (Studi Empiris Pada Perusahaan Keuangan Terdaftar di BEI Tahun 2008-2010) Aga Nugroho Saputro; Muchamad Syafruddin
Diponegoro Journal of Accounting Volume 1, Nomor 1, Tahun 2012
Publisher : Diponegoro Journal of Accounting

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Abstract

This study examines the relationship between mechanism corporate governance, ownership structure and agency costs measured in term asset turn over and operating expense, general expense and administration expense. Collecting data using a purpose sampling method for financial companies listed in Indonesia Stock Exchange in 2008 until 2010. A total of 107 financial companies used a sample. The method of analysis of this study used multiple regression. The result of this study that the variable that affect agency costs is board compotiton, government ownership, institutional ownership, foreign ownership and concentrated ownership.

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