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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
 103   104   105   106   107 
PENGARUH MEKANISME CORPORATE GOVERNANCE PADA STRUKTUR KEPEMILIKAN, FAKTOR INTERNAL, DAN FAKTOR EKSTERNAL PERUSAHAAN TERHADAP NILAI PERUSAHAAN (TOBIN’S Q) Ema Radhitiya; Agus Purwanto
Diponegoro Journal of Accounting Volume 6, Nomor 1, Tahun 2017
Publisher : Diponegoro Journal of Accounting

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Abstract

The research aimed to examine the effect of corporate governance mecanism in ownership structure, intern factors, and extern factors on firm value. Intern factors are board size, and growth market. Extern factors are inflation and interest rate. This research was condusted by quantitative method and used data of industry classification listed in Indonesia Stock Exchange (IDX). The data was analyzed separately between among periods using multiple linier regression model. Total sample were 172 companies.The result of this showed research there are institutional ownership, manajerial ownership, and board size have significant effect and positive effect. Majority ownership, interest rate has positive effect but not significant. Growth market rate, interest rate, and inflation did not have significant influence to the firm value.
ANALISIS PENGARUH STRUKTUR CORPORATE GOVERNANCE TERHADAP CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE DAN IMPLIKASINYA TERHADAP COST OF EQUITY CAPITAL (Studi Pada Perusahaan Sektor Pertambangan dan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 20 Rahmat Putra Martua; Mohamad Nasir
Diponegoro Journal of Accounting Volume 2, Nomor 4, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

The aims of this study were to analyze the impact of corporate governance structure such as accounting financial expertise, managerial ownership, institution ownership, foreign ownership, government ownership, and firm’s financial distress to corporate social responsibility disclosure and to see how it’s implication to cost of equity capital. This study used agency theory and signalling theory as the basic theories. Corporate social responsibility disclosure and cost of equity capital were chosen as the dependent variables because they had been used many times by previous studies. By using the purposive sampling method, samples of 195 firms were selected from public listed in the BEI. The data were analyzed using classical assumption test. Hypotheses were analyzed using the multiple linear regression model and single linear regeression model because this study used two model.             The results of this study showed that accounting financial expertise, managerial ownership, institution ownership, foreign ownership, government ownership, and firm’s financial distress had a positif impact towards corporate social responsibility disclosure while foreign ownership, government ownership, and firm’s financial distress had a significant effect. On the other hand, corporate social responsibility disclosure had a negative significant impact towards cost of equity capital. Another variables such as size had positive significant impact towards corporate social responsibility disclosure.
PENGARUH TATA KELOLA PERUSAHAAN, STRUKTUR KEPEMILIKAN, DAN PROFITABILITAS TERHADAP KEBIJAKAN DIVIDEN DI INDONESIA Vefon Hadamean; Dwi Ratmono
Diponegoro Journal of Accounting Volume 8, Nomor 4, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to obtain empirical evidence about the affect of board size, proportion of independend board, intensity of meeting, institution ownership, managerial ownership, and  profitability to dividend policy in Indonesia companies. Dividend policy measured by using dividend yield. The population in this study is a company listed on the Indonesia Stock Exchange as an open company. It consists companies in all sectors which pay the dividend during 2015-2017. The amount of the sample used in this study were 387 sample. Data were analyzed using descriptive statistical analysis, multiple linear analysis by Newey-West method, classical assumption test and hypothesis test. The results of the analysis show that board size have a negative and significant effect on dividend yield. Corporate govenance such as proportion of independend board and intensity of meeting have no significant effect on dividend policy. Ownership structure such as institution ownership and managerial ownership have no significant effect on dividend policy. Profitability have no significant effect on dividend policy.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI INTELLECTUAL CAPITAL DISCLOSURE DAN PENGARUH INTELLECTUAL CAPITAL DISCLOSURE TERHADAP MARKET CAPITALIZATION Prabowo, Dhanindra; Purwanto, Agus
Diponegoro Journal of Accounting Volume 4, Nomor 1, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

This research aims to analyze the influence of firm size, firm age, leverage, profitability, and independent commissioner on the intellectual capital disclosure and influence of intellectual capital disclosure on market capitalization.The population of this research are all real estate and property companies that listed in Indonesian Stock Exchange (IDX) during 2010-2012. The samples were selected using purposive sampling method and obtained eighty four companies being sampled. This research analyzes the company’s annual report using the method of content analysis. Data analysis used descriptive statistics, classical assumption test, and multiple linear regression analysis. The result of this study showed that firm size and profitability significantly influence to the intellectual capital disclosure. Meanwhile, leverage,firm age and independent commisioner , had no effect to the intellectual capital disclosure. And, Intellectual capital disclosure significantly influence to the market capitalization.
PENGARUH INTELLECTUAL CAPITAL PADA FINANCIAL PERFORMANCE PERUSAHAAN (Studi Empiris pada Perusahaan Infrastruktur, Utilitas, dan Transportasi yang Terdaftar di Bursa Efek Indonesia Tahun 2009-2011) Ivan Herdyanto; Mohamad Nasir
Diponegoro Journal of Accounting Volume 2, Nomor 3, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the effect of intellectual capital on corporate financial performance. Independent variable used in this study is intellectual capital which measured by VAIC, while dependent variable are financial performance which consist of Return on Asset, Return on Equity, Asset Turnover and Growth Revenue.Sample of this study is the infrastructure, utilities, and transportation companies which listed in Indonesia Stock Exchange with sample period 2009-2011. Data collected by purposive sampling method. Sample used in this study were 28 companies each year. This study used simple linear regression for data analysis. This result showed that intellectual capital provides a positive and significant influence in Return on Asset, Return on Equity, and Asset Turnover. Intellectual capital don’t have significant influence in Growth Revenue.Overall, this study found that Capital Employed (VACA) gives the most contribution in creating value added and competitive advantages of the company.
PENGARUH DIVERSITAS GENDER PADA STRUKTUR DEWAN TERHADAP KINERJA KEUANGAN PERUSAHAAN (Studi empiris pada perusahaan manufaktur yang terdaftar di BEI tahun 2015-2017) Vina Dwi Maghfiroh
Diponegoro Journal of Accounting Volume 8, Nomor 3, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine how the influence of gender diversity on the board structure on the company's financial performance. Gender diversity in the board structure as an independent variable is measured by two proxies, namely the dummy variable of the existence of women in the board structure and the proportion of women in the board structure. While financial financial performance as the dependent variable is measured by looking at the value of ROA as a measure of accounting-based and Tobin’s Q as a market-based measure. In this study also used control variables, including board size, board independence, company size, and leverage. The sample used in this study was selected using a purposive sampling method in manufacturing companies listed on the Indonesia Stock Exchange in 2015-2017. The final sample obtained was 367 samples from 131 companies. Hypothesis testing is done using panel data regression analysis. The results of statistical tests show that gender diversity in the board structure does not significantly influence the company's financial performance.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT DELAY DAN KETEPATAN WAKTU PUBLIKASI LAPORAN KEUANGAN Firman Dwi Laksono; Dul Muid
Diponegoro Journal of Accounting Volume 3, Nomor 2, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

            The purpose of this research is to analyze the factors that affect audit delay and timeliness of financial reports to the manufacturing consumer good sector companies listed on the Indonesia Stock Exchange The examined factors of this research are profitability, solvability, company size, the size of a public accounting firm and company age as the independent variables while  the  timeliness and audit delay as the dependent variables.The sample consists of 95 companies listed in the Indonesia Stock Exchange (IDX) and submitted financial reports to Bapepam consistently in the period 2010-2012. The data that was used in this research was secondary data and selected by using purposive sampling method. The analysis tool used is multiple regression analysis to measure audit delay, logistic regression to measure timeliness and  a the relationship between the timeliness of audit delay.As the results of the research, there are five factors have significant effect on audit delay. They are: 1) profitability, 2) solvability, 3) company size 4) size of the public accounting firm 5) age company. And profitability and solvability have significant effect on timeliness. As the results of logistic regression have significant effect between the timeliness of audit delay. The short time in auditing make the transaction due in exect time.
PENGARUH KEPEMILIKAN MANAJERIAL TERHADAP PENGUNGKAPAN SUKARELA DENGAN EFEKTIVITAS KOMITE AUDIT SEBAGAI VARIABEL MODERASI Pratiwi Nurul Aini; Muchamad Syafruddin
Diponegoro Journal of Accounting Volume 4, Nomor 2, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

The aim of this study is to examine the influence of managerial ownership on voluntary disclosure with audit committee effectiveness as a moderating variable. An audit committee effectiveness is embedded in independence and expertise of audit committee. Firm size used as control variable.The population used in this study is non-financial companies listed on the Indonesia Stock Exchange in 2013 with a total sample of 84 companies. The sampling method used in this study is purposive sampling. The data used is secondary data that are annual report in 2013. This study uses the technique of multiple linear regression analysis.The  empirical  result  of  this  study  show  that  managerial  ownership  have  positively sifnificant influenced on voluntary disclosure. Managerial ownership moderated by independence and expertise of audit committee shows higher voluntary disclosure.
PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2009-2011 Anisa Agni Putri; Agus Purwanto
Diponegoro Journal of Accounting Volume 2, Nomor 3, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

The objectives of this study are to analyze the impact of intellectual capital on firm performance(ROA,ROE,RG,EP). This research to analyze the impact of HCE,SCE,CEE on firm performance(ROA,ROE,RG,EP) and VAIC on firm performance (ROA,ROE,RG,EP).This research used banking company data that listed in Indonesia Stock Exchange (IDX) 2009-2011. The model that used to measure intellectual capital was Pulic model agregatly-using Value Added Intellectual Coefficient (VAIC) or separately-using Human Capital Efficiency (HCE), Structural Capital Efficiency (SCE), dan Capital Employed Efficiency (CEE). The result show: (1) SCE an impact on ROA. (2) SCE an impact on ROE. (3) VAIC an impact on ROE.
PENGARUH CORPORATE GOVERNANCE TERHADAP KINERJA OPERASI BANK SEBELUM, SELAMA, DAN SESUDAH KRISIS KEUANGAN Ayu Fitri Febriani; Abdul Rohman
Diponegoro Journal of Accounting Volume 8, Nomor 2, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this research is to see the effect of corporate governance on bank operating performance before, during, and after the financial crisis. The dependent variable used in this study is bank operating performance as measured by capital adequacy ratio, asset growth ratio, management quality, profitability ratio, and liquidity ratio, while the independent variables are god characteristics, ownership structure, company disclosure, and CEO education, and bank size and bank age as a control variable.The research sample is 7 banks listed on the Indonesia Stock Exchange (IDX) in 2004 - 2012. The data used are secondary data and the selection of samples using purposive sampling method. The analytical method used in this study is multiple regression analysis. Before being conducted by regression test, it was examined by using the classical assumption tests.The results of this study indicate that not all independent variables in the study, namely board characteristics, ownership structure, company disclosure, and CEO education have a significant effect on bank operating performance both before, during, and after the financial crisis.

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