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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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ANALISIS PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, LAJU PERTUMBUHAN, DAN KOMPLEKSITAS TRANSAKSI TERHADAP KELEMAHAN PENGENDALIAN INTERNAL Swastia Nirmala; Daljono Daljono
Diponegoro Journal of Accounting Volume 2, Nomor 1, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

The aim of this research is to analyze the effect of profitability, growth rate, firm size,complexity of the transactions, and internal control weakness State-Owned Enterprises listed in theexamination report of State Audit Agency during the years of 2008 and 2009.There are five variables in this research that consist of four independent variables namelyprofitability, firm size, growth and complexity of the transactions and one dependent variable thatis internal control weakness. There are four hypothesis used in this research that consist ofprofitability negatively affect to internal control weakness, firm size negatively affect to internalcontrol weakness, growth rate positively affect to internal control weakness, and the complexity oftransactions negatively affect to internal control weakness. Statistical method used in this researchis multiple regressions.According to the results of research, it can be concluded that internal control weaknesshave the effect of profitability individually. While firm size, growth rate, and the complexity of thetransactions have the effect of internal control weakness simultaneously.
PENGARUH CORPORATE GOVERNANCE DAN KOMPENSASI EKSEKUTIF TERHADAP AGRESIVITAS PAJAK (Studi Empiris Perusahaan Jasa Sektor Keuangan yang Terdaftar di BEI Tahun 2014 - 2016) Hariyanto, Firdaus; Utomo, Dwi Cahyo
Diponegoro Journal of Accounting Volume 7, Nomor 4, Tahun 2018
Publisher : Diponegoro Journal of Accounting

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Abstract

This research purpose is to analyze the effect of executive compensation and corporate governance (the amount of board directors, proportion of independent commissioner, diversification of gender, the age of president director, and the term of president director) on tax aggressiveness, using control variable such as size, return on asset (ROA) and capital intensity (CINT). Tax aggressiveness is measured by effective tax rate (ETR). This research uses quantitative method by using multiple linear regression analysis. The population in this research is all financial sectors firm listed in the Indonesia Stock Exchange from 2014 - 2016. The sample is selected using purposive sampling method and acquired 180 firms. The result showed that the size of the amount of board director, proportion of independent commissioner, executive compensation, and the age of president director effect significantly on tax aggressiveness. Meanwhile, the term of president director and diversification of gender does not significantly influence on tax aggressiveness.
KEMAMPUAN KOMPONEN ARUS KAS METODE LANGSUNG DALAM MEMPREDIKSI TOTAL KAS OPERASI MASA MENDATANG Indah Purwati; Etna Nur Afri Yuyetta
Diponegoro Journal of Accounting Volume 3, Nomor 2, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

The study aims to examine the predictive ability of components operating cash flow method to future cash flows. Based on the Farshadfar and Monem, is proposed direct cash flow method components model to predict future operating cash flow and predict control analysis for different industry type (industrial base and chemical, Other industry, customer good). Using secondary data processing for manufacture and regression-path analysis. Indirect cash flow components method (cash received from customers, cash paid to suppliers and employees, net interest paid, taxes paid, other cash flows from operations) are collectively analyzed to prdictive operating cash flow. The test results in the study show that cash received from customers, cash paid to suppliers and employees, net interest paid, other cash flows from operations are significaly effect to 1 year until 4 years future cash flow prediction. The taxes paid is significaly effect to 1 year predict, and it’s not significaly effect to 2 until 4 years prediction. control analysis find that cash prediction is higher for customer good than the other industry type. The positive cash flow better to predict future cash flow than negative cash flow. 
ANALISIS PENGARUH KOMISARIS INDEPENDEN, KOMITE AUDIT DAN KUALITAS AUDIT TERHADAP MANAJEMEN LABA SEBELUM DAN SESUDAH ADOPSI IFRS Simangunsong, Andrian Hardianto; Afri Yuyetta, Etna Nur
Diponegoro Journal of Accounting Volume 4, Nomor 3, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aimed to examine the effect of board of commissioners, audit committee, and audit quality on earning management before and after adoption of IFRS and this study also examine the difference between effect of board of commissioners, audit committee and audit quality on earning management before and after adoption of IFRS in Indonesia.This research was conducted by quantitative method and used data of non financial company listed in Indonesia Stock Exchange (IDX). The data was analyzed separately between two period by using multiple linear regression model. Total sample was 300 companies for each period. This research also used Chow test and Robustness test as an additional test.The result of this study showed that on before adoption of IFRS period, only audit quality has significant and positive effect on earning management. However on after adoption of IFRS period, this study showed that board of commissioners and audit committee have significant and positive effect on earning management. The result of chow test showed that there was structural change on effect of board of commissioners, audit committee and audit quality on earning management. The other test which is robusness test suggested that the interaction effect of audit quality and IFRS has significant and negative effect on earning management.
PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN TERHADAP KINERJA MANAJERIAL: KOMITMEN ORGANISASI DAN PERSEPSI INOVASI SEBAGAI VARIABEL INTERVENING (Studi Empiris pada Satuan Kerja Instansi Vertikal Wilayah Pembayaran Kantor Pelayanan Perbendaharaan Negara Sampi Eka Yudha Utama; Abdul Rohman
Diponegoro Journal of Accounting Volume 2, Nomor 3, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

The main purpose of this study is to examine the budgetary participation and managerial performance relationship in a public sector organization. Its also attempts to examine whether organization commitment and perception of innovation mediate the budgetary participation and managerial performance relationship. This study used data obtained from public sector organization in working area of Sampit Treasury office. Survey questionnaires are used to collect data of this study. From 143 questionnaires was given to managers in a public sector organization, 86 questionnaire (60,14%) were received back and 57 questionnaire (39,86%) complete and can be processed with Path Analysis Technique using IBM SPSS v16 Program. The analysis result show that budgetary participation and managerial performance have positive relationship and statistically significant. Budgetary participation directly affect organizational commitment and perception of innovation. Organizational commitment and managerial performance have positive relationship but statistically not significant. Perception of innovation and managerial performance have positive relationship and statistically significant. But budgetary participation did not affect managerial performance via the intervening variables of organizational commitment and perception of innovation.
PENGARUH PENGELUARAN TANGGUNG JAWAB SOSIAL PERUSAHAAN TERHADAP DANA PIHAK KETIGA, JUMLAH PEMBIAYAAN, DAN PROFITABILITAS Priambodo, Luthfi Azhar; Adityawarman, Adityawarman
Diponegoro Journal of Accounting Volume 8, Nomor 3, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this study is to find out wether the emplementation of CSR in Islamic bank has met the standards and examines the influence of CSR expenditure toward third party fund, loan amount, and profitability.The population in this study consists of all Islamic bank that are and operate in Indonesia in the range of 2014-2017 period. A total sample of 46 companies were used in this study as determined by purposive sampling method. The data used is secondary data. Data analysis was performed with descriptive statistics, classical assumption and hypothesis testing of correlation and regression method using SPSS 23 software.The analysis showed that the implementation of CSR activities by Islamic bank in Indonesia has sufficient and CSR expenditure have positive significant influenced toward third party fund, loan amount, and profitability.
FAKTOR-FAKTOR YANG MEMPENGARUHI PERGANTIAN AUDITOR OLEH KLIEN Dwi Satriyo Adi Nugroho; Imam Ghozali
Diponegoro Journal of Accounting Volume 4, Nomor 4, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

Period of audit tenure between auditor and its client companies have an impact to auditor independency. Therefore companies obliged to make change or rotation of auditor. This is in accordance with Financial Minister Statutory No.423/KMK.06/2002, determine limitation of audit tenure, then it has impact to audit firm switching.This research aims to determine the factors that influence the changes of the auditor by the client.            The Data being used is from manufacturing company which is listed in “Bursa Efek Indonesia” (BEI) in 2010-2012 period. Variabel used in this research are management change, auditor’s reputation, financial distress, company growth, audit opinion, accounting firm size, and auditor changes. By using logistic regression in SPSS 19 software, this research tried to test the effect of management switching, auditor’s reputation,  financial distress, company growth, audit opinion, and accounting firm size toward auditor changes.            The result of this research shown below : (1) management change has no effect towards auditor changes, (2) auditor’s reputation has no effect towards auditor changes, (3) financial distress has no effect towards auditor changes, (4) company growth has positive effect towards auditor changes, (5) audit opinion can’t be analyzed because data audit opinion companies obtained an unqualified opinion on the financial statements during the period of research, (6)accounting firm size can’t be analyzed because in the research period data is worth constant so it can not be processed.
PENGARUH KARAKTERISTIK KOMITE AUDIT TERHADAP KINERJA PERUSAHAANPERBANKAN DI BURSA EFEK INDONESIA TAHUN 2013 - 2015 Adiati, Yashita; Adiwibowo, Agustinus Santosa
Diponegoro Journal of Accounting Volume 6, Nomor 4, Tahun 2017
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aimed to obtain evidence about the effect of the audit committee charactersitic to bankin firms performance. The control variable used were Leverage.  Banking firms performance is measured by ROA. The characteristics of the audit committee examined herein are the composition of independent audit committees (INDE) as measured by the proportion of independent audit committees, financial expertise (FE) measured by appropriate weight, audit committee meetings (TM) are measured by the number of meetings conducted by banking companies, Members with a risk-monitoring committee (PR) and a remuneration nomination committee (NR) are also measured with the proportion of related members.The population in this study are all banking companies listed on the Indonesia Stock Exchange in 2013. The data selection method used in this research is purposive sampling method. Total samples used in this study as many as 78 companies. Data analysis was performed with the classical assumption and hypothesis testing regression method. The results of this study indicate that there is an insignificant relationship between the composition of the independent audit committee and the firms’s performance. This means that the audit committee's independence level has no effect on the firms’s performance. Similarly, audit committee meetings have no significant relationship with the performance of banking companies. In addition, this study indicates a significantly negative correlation between the linkage of the audit committee and the risk monitoring committee. The results of this study also indicate that the audit committee's financial expertise and the integrity of the audit committee with the remuneration nomination committee have an effect on the firms's performance.
PENGARUH CASH HOLDING, PROFITABILITAS, DAN NILAI PERUSAHAAN TERHADAP INCOME SMOOTHING (Studi Empiris Pada Perusahaan yang Terdaftar Di Bursa Efek Indonesia Tahun 2009-2011) Yashinta Pradyamitha Cendy; Fuad Fuad
Diponegoro Journal of Accounting Volume 3, Nomor 1, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aimed to examine the effect of variable cash holding, positive changes in cash holding, profitability, and firm value to income smoothing. Based on firm size measured by using natural logarithm of total assets. This research refers to research conducted Talebnia and Darvish ( 2012), the effect of cash holdings on income smoothing in companies listed on the Tehran Stock Exchange. The sampling method used in this research is purposive sampling, that is  based on several criteria.The sample of this study are 99 sample of manufacturing and service companies (except financial service companies) listed in Indonesia Stock Exchange (IDX) 2009-2011. The analysis method of this research using multiple regression using SPSS 16. This study uses multiple regression analysis because there is a control variable. This research also use difference of regression coefficient test to examine differences between the two regression coefficients of the independent variable of manufacture and service companies to income smoothing.Based on the results of research conducted indicates that the variable holding cash, profitability, and firm size as control variables significantly influence income smoothing. Different test results show that the profitability of the regression coefficient for income smoothing has the effect of differences between manufacturing and service companies, as profits in manufacturing companies is more volatile, while profits in service firms is relatively stable, so that the tendency to make greater income smoothing in manufacturing companies . 
PENGARUH KEEFEKTIFAN KOMITE AUDIT DAN KARAKTERISTIK PERUSAHAAN TERHADAP KETEPATAN WAKTU PELAPORAN Septiayu Kusuma Murdiono Putri; Muchamad Syafruddin
Diponegoro Journal of Accounting Volume 4, Nomor 2, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aimed to examine the effect of audit committee effectiveness and firm characteristics likefinancial condition, size of company, type of auditor and type of industry on the financial reporting lead time as a proxy of the timeliness of reporting. The research was conducted by quantitative methods using secondary data. Secondary data consists of data on the publication date of the financial statements of companies in the IDX website and annual reports of companies listed on the Stock Exchange in year 2013. This research population is company listed on the Indonesian Stock Exchange in year 2013. The procedure of sample selection using purposive sampling method. The number of samples is 277 companies and analysis techniques used are multiple regression. The results showed that the effectiveness of the audit committee, the size of the company, and the type of auditor negatively affect the financial reporting lead time, while the financial condition positive effect the financial reporting lead time. Furthermore, the type of of industry affect the financial reporting lead time.

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