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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
 102   103   104   105   106 
ANALISIS PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP PELAPORAN LINGKUNGAN (ENVIRONMENTAL REPORTING) Aripianti, Faridha; Sudarno, Sudarno
Diponegoro Journal of Accounting Volume 4, Nomor 2, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

The objective of this study is to examine the influance of corporate governance on environmental reporting.  Corporate  governance  structure  measured  by  4  proxy  there  are  proportion  of independent board, institutional ownership, board size, and proportion of female directors. To measure the amount of environmental reporting using the GRI disclosure items. Control variables in this study are firm size as measured by 3 proxy there are total assets, market capitalizations, and operating revenues. Other control variable profitability is measured using ROA (Return on Assets). The population in this study consists of all the entire mining company and basic industry and chemicals listed in BEI in year 2009-2013. The sampling method used in this study is purposive sampling. The criteria of the sample is a company that has an annual report and sustainability report. By doing sampling and processing data, the final amounts of the sample are 47 samples. This study uses linear regression as an analysis technique to examine the hypotheses. The data analysis showed that proportion of independent board have significant positive influence on environmental reporting. Institutional ownership concentration and board size did non significantly  affect  environmental  reporting.  While  the  proportion  of  female  directors  have significant negative on environmental reporting.
PERBANDINGAN KEMAMPUAN LABA AGREGAT DAN LABA DISAGREGAT DALAM MEMPREDIKSI ARUS KAS OPERASI SATU TAHUN MENDATANG DAN RETURN SAHAM (Studi empiris pada perusahaan-perusahaan manufaktur yang terdaftar di BEI periode 2008 s.d. 2011) Vina Firdausia Khalida; Anis Chariri
Diponegoro Journal of Accounting Volume 2, Nomor 2, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aimed to examine the effect of aggregate earnings and disaggregate earnings to operating cash flow next year and stock returns. In addition, this study also examines whether disaggregate earnings have a better ability to predict operating cash flow and return the next year than aggregate earnings.The population in this study is a manufacturing company listed on the Indonesia Stock Exchange (IDX) of the years 2008-2011. Samples in this study were drawn through purposive sampling. Operating cash flow next year and stock returns predicted using disaggregate earnings consisting of operating cash flow and total accruals using multiple regression.The results of this study indicate that the operating cash flow next year can be predicted using aggregate earnings and disaggregate earnings. In addition, disaggregate earnings consisting of operating cash flow and total accruals improve the predictive ability of aggregate earnings. However, aggregate earnings and disaggregate earnings don’t have the ability to predict stock returns
PENGARUH KARAKTERISTIK DEWAN TERHADAP PENGUNGKAPAN CSR (Studi Empiris Seluruh Perusahaan yang Terdaftar di Bursa Efek Indonesia pada Tahun 2017) Wibowati Sektiyani; Imam Ghozali
Diponegoro Journal of Accounting Volume 8, Nomor 3, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to analyze the effect of board characteristics on the possibility of corporate social responsibility disclosure. This study uses secondary data from the company's annual report. The population of this study are all companies listed on the Indonesia Stock Exchange in 2017 while the sample of this study are 175 companies. The sampling method is proportionate stratified random sampling. This study uses a binary logistic regression analysis method. The results of the study showed that the size of the board of commissioners and the number of board of commissioner meetings had a positive and significant effect on corporate social responsibility disclosure. While the independent board of commissioners and the number of women in the board of commissioners have a positive and not significant effect on CSR disclosure.
PREDIKSI FINANCIAL DISTRESS PERUSAHAAN MANUFAKTUR DI INDONESIA Muhammad Arif Hidayat; Wahyu Meiranto
Diponegoro Journal of Accounting Volume 3, Nomor 3, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aimed to investigate the effect of financial ratios to predict probability of financial distress in the company. Financial ratios in this study using the indicators leverage ratio, liquidity ratio, activity ratio, and profitability ratio. The population in this study are all of the companies listed on the Indonesian Stock Exchange and continuously published financial statements in the year 2008-2012. Based on purposive sampling method, samples obtained are 59 companies in the period 2008-2012, so obtain 295 observations. As for the criteria of financial distress in this study was measured by using interest coverage ratio, whilst statistic analysis that used in this study was logistic regression. The result of this research showed that leverage ratio (debt ratio), liquidity ratio (current ratio), and activity ratio (total asset turnover ratio) were financial ratios that have significant value to predict financial distress in the company, whilst profitability ratio (return on asset) is only financial ratios which not significant to predict financial distress in the company.
PENGARUH FAKTOR FINANSIAL DAN NON FINANSIAL TERHADAP MANAJEMEN LABA (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2013-2015) Wanda Saputri, Gita Oktaviany; Achmad, Tarmizi
Diponegoro Journal of Accounting Volume 6, Nomor 3, Tahun 2017
Publisher : Diponegoro Journal of Accounting

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Abstract

This research aims to examine the effect of financial factor and non-financial factor on earnings management. The financial factor of this study are explained using free cash flow and financial distress. The non-financial factor of this study is explained using employee diff. This study uses earnings management as dependent variable, independent variable used in this study are free cash flow, financial distress, and employee diff. Agency Theory and Attribution Theory are adopted to construct the hypotheses.This study use secondary data from annual reports and financial statements on  manufacturing companies listed on Indonesia Stock Exchange during 2013-2015. This sampling method used is purposive sampling. Total sample in this study are 230 data samples. This sutdy uses multiple regression analysis method to examine the effect of free cash flow, financial distress, and employee diff on earnings management.The result of this study indicate that free cash flow, financial distress, and employee diff had positive significant effect on earnings management.
PENGARUH GAYA HIDUP SEHAT TERHADAP PSYCHOLOGICAL WELL-BEING DAN DAMPAKNYA PADA AUDITOR KAP (Studi Empiris pada Auditor Kantor Akuntan Publik di Jawa Tengah Dan DIY) Angelina Ave Gratia; Aditya Septiani
Diponegoro Journal of Accounting Volume 3, Nomor 2, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

Some of the career conditions in Public Accounting Firm (KAP) contribute to the difficult situation faced by the auditor therefore auditor facing irregular stress levels. Past research has shown the negative impact of role stress experienced by auditor, especially during the busy season. At the individual level, stressful work situation cause problems and sometimes makes a lot of capable auditor resign from KAP. At the organizational level, the firm will have more frequent voluntary turnover disfungsionality. This study examines the effect of role stress (role ambiguity, role conflict, and role overload) experienced by auditor to job outcomes (job satisfaction, job performance, and turnover intentions) and the role of healthy lifestyle as a coping mechanism the role of stress on the KAP.The samples used in this study were taken by  using a convenience sampling method. The population was all auditor who worked at the firm in Central Java and Yogyakarta. The method used in data collection is the primary method of data collection, using questionnaires filled out directly by auditor as respondents of the study. A technique of analysis in this study is Structural Equation Model (SEM) by statistical programs SmartPLS.The results show that a healthy lifestyle that practiced by auditors can be an alternative solution as a mechanism to mitigate the negative effects of role stressors. Healthy lifestyle mediated by a vitality and increase in psychological well-being, will reduce the negative effects of role stress mediated by job burnout and psychological well-being, resulting in a positive association with job satisfaction and job performance, but has not yet proved capable of reducing the high turnover intentions in Public Accounting Firm .
PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE TERHADAP FEE AUDITOR EKSTERNAL Yulika Wahyu Adi Pratama; Nur Cahyonowati
Diponegoro Journal of Accounting Volume 4, Nomor 2, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

The  purpose  of  this  study  is  to  examine  the  influence  of  good  corporate  governance mechanism with external auditor fees on all companies listed on Bursa Efek Indonesa (BEI) during 2009-2013. Good corporate governance mechanisms in this study consisted of the independent commissioners, the board of commissioners, the board of commissioner meetings, audit committee, audit committee meetings and internal auditor. Collecting data is using purposive sampling method to all companies listed in Bursa Efek Indonesia (BEI) during 2009-2013. A total of 76 companies were utilised as sample in this research. Before being conducted the regression test, it is examined by using the classical assumption tests. This study uses multiple linear regression model as the analysis instrument. It was shown that the number of independent commisioners, the size from board of commissioners, the size of audit committee, and internal auditor have a significant influence with external auditor fees. However, the meeting of the board commissioners and the meeting of audit committee do not have significant influence with external auditor fees.
ANTESEDEN DAN KONSEKUENSI TINGKAT PENGUNGKAPAN INFORMASI KEUANGAN BERBASIS INTERNET: PERAN MODERASI KINERJA KEUANGAN Monica Handoko; Fuad Fuad
Diponegoro Journal of Accounting Volume 2, Nomor 2, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

The rapid development of the Internet led to the emergence of a new means for the company to disclose information to shareholders. Companies can use the internet to disclose financial information to investors. This method is commonly called Internet Financial Reporting (IFR). IFR helps companies to reduce agency costs such as printing and delivery of the financial statements. IFR help companies to disseminate information of positive signals to attract investors. This study aims to analyze the factors influencing the level of disclosure of IFR, the influence of financial performance under moderate the relationship between the level of disclosure IFR and antecedents IFR and relevance of IFR for making decision of investors. The sample of this research is that companies listed on the Indonesia Stock Exchange in 2011. This study used purposive sampling method. The method of analysis used is multiple regression analysis.The results showed that company size, liquidity, company type, distribution of ownership, age listings and earnings per share effect on the level of disclosure IFR. Test results for moderating variables indicate that financial performance affects the relationship between the level of disclosure IFR and antecedents IFR. The test results for outcome variables showed that IFR relevant to making decision investor.
PENGARUH KUANTITAS DAN KUALITAS SUSTAINABILITY DISCLOSURE TERHADAP INNATE DAN DISCRETIONARY EARNINGS QUALITY Kristia, Elsa; Septiani, Aditya
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 examine the effect of quantity and quality of sustainability disclosure on innate and discretionary earnings quality. The sustainability disclosure quantity is measured using the GRI G4 index, while the quality of sustainability disclosure is measured based on the report form, the adherence level and external statements. Innate and discretionary earnings quality as the dependent variable are measured using a modified Jones Model. The control variables used in this study are return on assets, leverage, net operating assets, and operating cycle. The research sample consisted of 10 main sector companies, namely the agriculture and mining sub-sectors, which are listed in the Indonesia Stock Exchange in 2014-2016. The sampling method used is purposive sampling. The analysis technique in this study is multiple linear regression analysis. The findings show that sustainability disclosure quantity has a significant positive effect on innate earnings quality and does not have a significant positive effect on discretionary earnings quality. While the quality of sustainability disclosure has a significant positive effect on both innate earnings quality discretionary earnings quality.
FAKTOR-FAKTOR YANG MEMPENGARUHI PERUSAHAAN MANUFAKTUR TERDAFTAR DI BEI MELAKUKAN PERGANTIAN AUDITOR SECARA VOLUNTARY Pradipta, Randi Pujas; Septiani, Aditya
Diponegoro Journal of Accounting Volume 3, Nomor 3, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

This research aimed to test the influence of audit opinion, changes in management, size of the client, complexity, client firm’s growth on the voluntary auditor switching.  The voluntary auditor switching would perform many problems, because it was happen in out of regulation that has been taken. Data collecting in this research used a purposive sampling of Manufacture Company that was registered on the Indonesia Stock Exchange (BEI) in 2010 until 2012.  This research used 31 manufacture companies that were used as sample firms.  Logistic regression in this research was used to test the hypothesis. The results of this research showed that the independent variables that influenced the voluntary auditor switching was the change in management.  Besides that, the other independent variables that weren’t influence on the voluntary auditor switching were the audit opinion, the size of client, the complexity and the client firm’s growth.

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