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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 FAKTOR-FAKTOR YANG MEMPENGARUHI STRUKTUR MODAL PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2011-2014 Eko Prasetyo, Achmad; Januarti, Indira
Diponegoro Journal of Accounting Volume 4, Nomor 4, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

The main focus of this study is to investigate and analyze the influence profitability, firm size, asset structure and growth in sales of the Capital Structure Manufacturing companies listed on the Stock Exchange in 2011-2014. The study also wants to re-examine the variables that exist, because there are differences in the results of previous studies. Capital structure (Debt Equity Ratio) is the independent variable in this study, emphasizing the use of debt to meet the company's capital structure. Profitability, company size, structure, assets and sales growth is the dependent variable of this study. The approach used in this study is the quantitative approach. This study uses secondary data with the source data originating from the Indonesia Stock Exchange. Samples are manufacturing companies listed in Indonesia Stock Exchange in 2011-2014. The sample was selected using purposive sampling and obtained a sample of 31 companies (according to criteria). Testing is done by multiple linear regression analysis using SPSS. The results showed that all independent variables have a significant influence on the DER (Capital Structure). Sales growth, structure and size of the company's assets have a significant positive effect, while a significant negative effect on the profitability of Capital Structure.
PENGARUH STRUKTUR KEPEMILIKAN MANAJERIAL, UKURAN PERUSAHAAN, KUALITAS AUDIT, KOMITE AUDIT DAN LEVERAGE TERHADAP MANAJEMEN LABA Rexy Joseph S. Dimara; 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 research is to analyze the impact of managerial ownership, size corporation, auditor quality, audit committe and leverage towards earning management. The independent variables in this research are the structure of managerial ownership, size corporation, auditor quality, audit commite and leverage. Earning management as variable dependent is measured by dicretionary accrual as proxy from earning management.This study uses secondary data with entire population of manufacturing compianies listed in the Indonesian stock Exchange (BEI) in 2013-2015. The method used to determine the sample is using purposive sampling, producing 213 observations for research in three months from 71 sampel corporation . The analytical method used is multiple linear regreesion, regression testing the prior to first tasted the classical assumptions.The result of this study indicate that size corporation and leverage has significant influence to earning management. Auditor quality, audit committe and managerial ownership did not have significant influence to earning management.
PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA PERUSAHAAN (Studi Kasus pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2008-2012) Minanti Kusumowati; Wahyu Meiranto
Diponegoro Journal of Accounting Volume 3, Nomor 1, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this study is to provide an empirical evidence about the influence of intellectual capital on company performances that is identified using an input-process-output concept of human, customer, innovative and process capitals, on company performances. Based on Resourced-Based Theory and intellectual capital perspective,  the structural path model is applied to financial data to analyze the relationships among the four componentsof intellectual capital, as well as the causal effects of intellectual capital on company performance.Data that used in this study is secondary data, financial reporting 2008 until 2012 which were obtained from the Indonesia Stock Exchange. The population of this study are companies that listed in the Indonesia Stock Exchange in from 2008 until 2012. Sample of this study are seventeen companies. Samples were taken by purposive sampling with a sample selection criteria.Results of this study indicate that not all components of intellectual capital significantly influence the performance of the company. Positive effect on innovation to human capital and customer capital. Capital process negatively affect customer capital. Value-added human resources positive effect on customer capital. Customer capital and value-added human resources has a positive effect on firm performance 
PENGARUH MEKANISME TATA KELOLA PERUSAHAAN DAN STRUKTUR KEPEMILIKAN TERHADAP STRUKTUR MODAL (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia pada Tahun 2011-2013) Reminov, Melvin Mikha; Hadiprajitno, Paulus Basuki
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 corporate governance mechanisms and ownership structure to capital structure. The dependent variable is capital structure which is proxied as debt ratio (DR). Independent variable are corporate governance mechanism which is proxied by size of the board of commissioners, size of the board of independent commissioners, size of the board of directors, size of the audit committee. Ownership structure which is proxied by managerial ownership and institutional ownership. This study was used secondary data from annual reports of manufacturing companies which were listed on Indonesia Stock Exchange in 2011-2013. Samples were 40 manufacturing companies. This study used purposive sampling method and multiple linear regression as the analysis method. Before being conducted by regression test, it was examined by using the classical assumption tests. The results of this study indicate that the size of the board of commisioners, size of the board of independent commisioners, size of board committee, and institusional ownership did not have significant influence to the agency cost. The size of the board of directors and managerial ownership have significant influence to capital structure.
FAKTOR-FAKTOR YANG MEMPENGARUHI KEPUTUSAN OPINI GOING CONCERN AUDITOR PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) Triyana Arni Agustina; Zulaikha Zulaikha
Diponegoro Journal of Accounting Volume 2, Nomor 1, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this research is to analyze factors that affect auditor’s propensity to issue a going concern opinion. The examined factors of this research are auditor’s going concern opinion as dependent variable and 8 of independent variable are audit firms, prior year’s opinion auditor, current ratio, Cash flow adequacy, debt default, size, audit lag, recurring loss from operations indicator. The samples consist of companies listed on Indonesian Stock Exchange (IDX) and having Z Score between 1,81 until 2,99 This measures developed by Altman model. Total sampel of this research are 58 listed company with research years 2006 – 2008. This research is carried out by doing content analysis on corporation annual report and is tested by regression. The result of this research shows that audit firms scale, from the Big 4 and non the Big 4, that no have positif affect for auditor to issue a going concern opinion. The significant affect are prior year’s opinion auditor and size company. The other independent variables no have significant affect for auditor to issue a going concern opinion.
PENDETEKSIAN FRAUDULENT FINANCIAL REPORTING (FFR) MENGGUNAKAN RASIO-RASIO KEUANGAN Winda Milasari; Dwi Ratmono
Diponegoro Journal of Accounting Volume 8, Nomor 1, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this study is for examining financial ratios for detecting fraudulent financial reporting. Independent variables of financial ratios used in this study are leverage, profitability, asset composition, proportion of accounts receivable, proportion of inventory, liquidity and capital turnover. The dependent variable used is fraudulent financial reporting based on data violations of BAPEPAM VIII G7 regulations issued by Otoritas Jasa Keuangan (OJK) in 2011-2016.The research sample consist of 41 fraud companies and 41 non-fraud companies in the non-financial sector listed on the Indonesia Stock Exchange in 2007-2014. This type of data is secondary data and uses purposive sampling method to determine the sample. The data analysis uses logistic regression method.The results of the study show that leverage ratio variable have a positive and significant effect in detecting fraudulent financial reporting. However, the other financial ratios (profitability, asset composition, proportion of accounts receivable, proportion of inventory, liquidity and capital turnover) have no significant effect on fraudulent financial reporting.
FAKTOR – FAKTOR INTERNAL YANG BERPENGARUH TERHADAP AUDIT REPORT LAG (Studi Empiris pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia) Prama Handitya Wardhana; Darsono Darsono
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 report lag of financial reports to the manufacturing companies listed on the Indonesia Stock Exchange. The examined factors of this research are solvability, liquidity, ownership concentration, board independence and audit committee as the independent variable, profitability and size company as the control variable, while the audit report lag as the dependent variable. The sample consists of 440 companies listed in the Indonesia Stock Exchange (IDX) and submitted financial reports to Bapepam in the period 2010-2012. The data that was used in this research was secondary data and selected by using purposive sampling method. Model analysis using multiple linear regression analysis. Using the F-test to determine the effect of simultaneous between company characteristics and capital structure. Using t-test to examine the partial correlation of each independent variable on capital structure. Based on analytical results shows that only variable ownership concentration have significant influence toward audit report lag, while variable solvability, liquidity, board independence and audit committee doesn’t have significant influence toward audit report lag.
ANALISIS PENGARUH FAKTOR RISIKO KECURANGAN TERHADAP MANAJEMEN LABA (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar pada Bursa Efek Indonesia Periode 2011-2013) Putri Rachmasari; Darsono Darsono
Diponegoro Journal of Accounting Volume 4, Nomor 3, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to analyze effect of fraud risk factors in fraud  triangle  for  earnings management. Fraud  triangle theory by Cressey (1953) states that three conditions applied for risks of  fraud; pressure, opportunity and  rationalization. Testing the  possibility of earnings management, study proposes variable as a proxy measure for three components of fraud triangle, as shown in SAS No. 99 namely personal financial need, and external pressure as a pressure component size, effectiveness of controls as a measure of opportunity component, and component rationalization. Population of this study is manufacturing companies listed in Indonesia Stock Exchange (BEI) for the period of 2011 to 2013. Purposive  sampling method is used to obtain data from 147 manufacturing  companies. Type of data are secondary. Hypotheses are tested using multiple linear regression. The results show that external pressure variable proxies with leverage  and  variable rationalization proxied with KAP has a  significant positive relationship with earnings management. Variables Personal financial need proxied by the ratio of share ownership by insiders and effectiveness of monitoring proxied by proportion of independent board has no effect on earnings management.
ANALISIS PENGARUH CORPORATE GOVERNANCE TERHADAP STRUKTUR MODAL PERUSAHAAN (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2009-2011) Mufid Pinto Nugroho; Zulaikha Zulaikha
Diponegoro Journal of Accounting Volume 2, Nomor 3, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

The aim of this research is to analyze the effect of corporate governance to corporate capital structure. Capital is very important in building and ensuring the continuity of the company. The additional capital will be required if the company is doing expantion. Accomplishment of the company's capital can raises agency problems so it’s necessary to make corporate governance. Corporate governance used in this research are boards size, outside directors, institutional ownerships, managerial ownerships and remunerations.This research used annual report of manufacturing companies listed in Indonesia Stock Exchange (IDX) 2009-2011. The sampling method in this research is purposive sampling, the amount of samples are 198 samples. This research used multiple regression analysis data and hypothesis.Result’s show that the outside directors has significant and negative effect to the capital structure and institutional ownerships are positively and significant affected to capital structure. While the other variables such as the board size, managerial ownerships and remunerations are not significantly affected to capital structure. This research also find that the control variables which are profitability, liquidity, asset tangibility have significant and negative effect to capital structure and for the firm size do not have significant effect.
PENGARUH CORPORATE GOVERNANCE DAN KUALITAS AUDITOR EKSTERNAL TERHADAP MANAJEMEN PAJAK Yunika Dewi Lestari; Etna Nur Afri Yuyetta
Diponegoro Journal of Accounting Volume 5, Nomor 4, Tahun 2016
Publisher : Diponegoro Journal of Accounting

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Abstract

The aim of this study is to examine the influence of  corporate governance and quality of external auditor quality on  tax management of the company. Independent variable used in this study are corporate governance which is measured by proxies of number of commissioner, percentage of independent commissioner, compensation of board of commissioner and board of directors while external auditor quality which 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 manufacture firms listed on the Indonesia Stock Exchange in 2009-2014. The sampling method used in this study is purposive sampling and obtained 29 companies. This study uses multiple regression analysis for hypotheses testing. The results of this study showed that number of commissioner has negative effect on tax management measured by tax expense but has positive effect on tax management measured by cash tax paid, percentage of independent commissioner has no effect on tax management measured by tax expense but has negative effect on tax management measured by cash paid, compensation of board commissioner and directors has no effect on tax management measured by tax expense but has negative effect on tax management measured by cash paid, external auditor quality has no negative influence on tax management measured by tax expense and has no influence on tax management measured by cash paid.

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