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<![CDATA[PENGARUH KONVERGENSI INTERNATIONAL FINANCIAL REPORTING STANDARDS DAN AUDIT DELAY: Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia ]]>
<![CDATA[Daniswara, Ricko]]>;
<![CDATA[Kiswara, Endang]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 4, Nomor 4, Tahun 2015 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[The financial report is a financial communication medium between the company management with external parties or stakeholders. The good financial report is a report that meets the relevant elements. The relevance of such financial statements may be reviewed by how timely financial statements are reported. This timeliness can be seen from the audit delay, ie the period between the closing date until the date of grant by an auditor opinion. This study was conducted to test empirically the extent of convergence of IFRS, company size, and quality auditors on the audit delay effect on manufacturing companies listed in Indonesia Stock Exchange.The data used in this research is secondary data, in the form of annual financial statements of 66 companies manufacturing samples listed in the Indonesia Stock Exchange in 2012. To prove the hypothesis that had been developed, then tested the simple linear regression, which begins with a classical assumption test , Regression model in this study declared to have passed the test classic assumptions.Hypothesis testing using simple regression concluded that the convergence of IFRS and control variable of company size have no effect on audit delay, whereas the control variable of quality of the auditor has the significant effect on audit delay.]]>
<![CDATA[PENGARUH TATA KELOLA PERUSAHAAN, BIAYA AGENSI MANAJERIAL DAN LEVERAGE TERHADAP FINANCIAL DISTRESS ]]>
<![CDATA[Intan Rimawati]]>;
<![CDATA[Darsono Darsono]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 6, Nomor 3, Tahun 2017 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[This study aims to obtain empirical evidence and to analyze the effect of corporate governance, managerial agency costs and leverage to financial distress.The data in this research was secondary data – the company’s annual reports. The population of this study was manufacturing base and chemical industry sectors, the various sectors of the industry and the consumer goods industry sectors listed on the Indonesia Stock Exchange (IDX) in the year 2013-2015. This study use purposive sampling method to select sample from the population. Based on this method, at way obtained a sample of 303 companies comprising of 54 companies involved in financial distress and 249 companies that are not involved in financial distress. Data analysis was performed with descriptive statistics analysis and hypothesis testing by logistic regression analysis.The results of this study indicate that corporate governance negative and significant impact on the financial distress, while managerial agency costs and leverage positive and significant impact on the financial distress]]>
<![CDATA[PENGARUH INTELLECTUAL CAPITAL TERHADAP PROFITABILITAS DAN KINERJA PASAR ]]>
<![CDATA[Chrisnatty Chandra Dwipayani]]>;
<![CDATA[Andri Prastiwi]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 3, Nomor 3, Tahun 2014 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[This study aims to analyze the effects of Intellectual Capital to Profitability and Market Performance. Intellectual capital which consists of human capital efficiency (HCE), structural capital efficiency (SCE), and the capital employed efficiency (CEE) which uses a model Pulic - Value Added Intellectual Coefficients (VAICTM). Profitability is proxied by Return on Assets (ROA) and market performance is proxied by the Market to Book Value (MtBV). The research samples are the trade and services in the Indonesia Stock Exchange in 2009-2012. Based on purposive sampling method, samples obtained 51 companies . This study used multiple linear regression to analyze the data. The results of this study indicate that intellectual capital (IC), structural capital efficiency (SCE), and capital employed efficiency (CEE) is significant positive effect on return on assets (ROA), but in human capital efficiency (HCE) is not significant and negative effect the return on assets (ROA). Furthermore , the results of research on the performance of the market is proxied by market to book (MtBV) indicates that intellectual capital (IC) , structural capital efficiency (SCE) , and the capital employed efficiency (CEE) is not positive and not significant effect on the market to book (MtBV). In contrast , human capital efficiency (HCE) a positive significant effect on the market to book value (MtBV).]]>
<![CDATA[PENGARUH PENGUNGKAPAN SUSTAINABILITY REPORT TERHADAP KINERJA DAN NILAI PERUSAHAAN ]]>
<![CDATA[Bima Putranto Sejati]]>;
<![CDATA[Andri Prastiwi]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 4, Nomor 1, Tahun 2015 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[Environmental damage becomes seriously problem in this decade and the most damagerrefers to companies. One of their responsibility is publish their Sustainability Report. Sustainability Report helps companies to show their responsibility about the Economy, Social and Environment aspects. Sustainability Report Disclosure follows the guidelines from Global Reporting Initiative (GRI), G3 and G3.1, both consist of three main aspects which are Economic performance, Environment performance and Social performance. In this research, the data population taken from companies that publishes Sustainability Report and listed into Indonesia Stock Exchange starts from 2006 – 2013. The result of this research shows that Sustainability Report Disclosure does not have any significant relation on firm performance and firm value. Then, the disclosure of Economy Performance, Environment Performance and Social Performance of Sustainability Report also does not have significant relation on firm performance and firm value]]>
<![CDATA[PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP LUAS PENGUNGKAPAN SUKARELA DAN IMPLIKASINYA TERHADAP BIAYA MODAL EKUITAS (Studi Empiris pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia Tahun 2011) ]]>
<![CDATA[Dinda Putri Oktaviani Setyaningrum]]>;
<![CDATA[Zulaikha Zulaikha]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 2, Nomor 2, Tahun 2013 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[This study aims to obtain empirical evidence about the influence of the firm characteristics to extensive voluntary disclosure and its implications for the cost of equity capital. The study is divided into two models. The first model examined the influence of the firm characteristics to extensive voluntary disclosure. In the first model, the firm characteristics are represented by six variables. The second model examined the effect of extensive voluntary disclosure to the cost of equity capital.Sample of this study is manufacturing companies listed on the Indonesia Stock Exchange (BEI) in 2011. The data were collected by purposive sampling method. Data analysis tool used is regression analysis. Multiple regression is used to test the first model and for the second model used linear regression.The results of this study indicate that the firm characteristics consisting firm size and public accounting firm have a positive influence to voluntary disclosure, age of listings and liquidity have a negative influence to voluntary disclosure. Another variable that consists of leverage and profitability does not affect voluntary disclosure. For the second model, it has the result that extensive voluntary disclosures have a negative influence to cost of equity capital.]]>
<![CDATA[PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2013 - 2016 ]]>
<![CDATA[Mukti Bagus Susilo]]>;
<![CDATA[Fuad Fuad]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 7, Nomor 4, Tahun 2018 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[This study aims to provide empirical evidence about the relationship between Good Corporate Governance which is proxied by Independent Board of Directors, Audit Committee, Ownership Managerials, Ownership Institutions towards profitability which is measured by Return on Assets.The objects of this study are manufacture companies on Indonesia Stock Exchange. The sampling method of this study is purposive sampling that based on criterion which has been determined before. Hypotheses in this study are tested by descriptive statistic and data panel regression analysis method.The results of statistical test (F test) shows that Good Corporate Governance which is proxied by Independent Board of Directors, Audit Committee, Ownership Managerials, Ownership Institutions affects Return On Asset. The effect of independent variable Good Corporate Governance towards Return on Assets on the t test is significant.]]>
<![CDATA[ANALISIS PENGARUH BOOK-TAX DIFFERENCES TERHADAP PERSISTENSI LABA (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2010-2012) ]]>
<![CDATA[Pratiwi, Intan Ratna]]>;
<![CDATA[Zulaikha, Zulaikha]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 3, Nomor 3, Tahun 2014 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[This study aims to examine the effect of book-tax differences to earnings persistence on the listed manufacturing companies in Indonesia Stock Exchange during years 2010-2012. There are four independent variables, three controls variables, and one dependent variable. The independent variables are permanent differences, temporary differences, large positive book-tax differences and large negative book-tax differences. The dependent variable is earnings persistence proxied by income after changes. The control variables are components of cash flow and accrual, size, and Return on Assets (ROA). 71 manufacturing companies listed in Indonesia Stock Exchange during years 2010-2012 are used as the samples in this study. The methods of statistical analysis used multiple regresion using the program SPSS 16. The results showes that the earnings persistence will be lower if there is a large temporary differences and earnings persistence will be lower if the permanent differences is small. While, the companies with a large positive book-tax differences and large negative book-tax differences are less earnings persistence than a companies having small book-tax differences.]]>
<![CDATA[PENGARUH LABA PER LEMBAR SAHAM, NILAI BUKU PER LEMBAR SAHAM, DAN TRANSAKSI ABNORMAL PIHAK BERELASI TERHADAP RELEVANSI NILAI DENGAN MEKANISME TATA KELOLA PERUSAHAAN SEBAGAI VARIABEL MODERASI ]]>
<![CDATA[Chuswatul Chasanah]]>;
<![CDATA[Endang Kiswara]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 6, Nomor 3, Tahun 2017 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[The purpose of this study is to get empirical evidence about the effect of earnings per share, book value per share, and abnormal related party transaction on value relevance. Independent variables in this study is the earnings per share, book value per share, and abnormal related party transactions, while the dependent variable is the value relevance. The population of this research is non-financial companies listed on the Indonesia Stock Exchange in 2011 until 2015. The sampling method is using stratified random sampling and obtained a sample of 185 companies. Data analysis was performed with the classical assumption and hypothesis testing and regression analysis. Statistical research program using SPSS version 23. The results of this study indicate that there is a negative and insignificant relationship between earnings per share by value relevance, and alsobecame insignificant after moderated by corporate governance. Likewise on the relationship between the book value per share by value relevance, there is a positive and significant relationship, but later became insignificant after moderated by corporate governance. Abnormal related party transactions is negative and insignificant related to the relevance value, the results were the not same when moderated by corporate governance. The implications of this study indicate that earnings per share and book value per share are have value relevant. And abnormal related party transactions not reduce the level of value relevance, but corporate governance restrain abnormal related party transactions.]]>
<![CDATA[FAKTOR-FAKTOR NON KEUANGAN YANG MEMPENGARUHI DIKELUARKANNYA OPINI GOING CONCERN ]]>
<![CDATA[Anggoro Adi Yudhanto]]>;
<![CDATA[Siti Mutmainah]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 2, Nomor 4, Tahun 2013 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[This study aims to examine the influence of auditor reputation, audit tenure, disclosure and opinionshopping to the auditors going concern opinion. Hypothesis (1) auditor reputation positively effect onthe provision by the auditors going concern opinion. (2) audit tenure positively effect on the provisionby the auditors going concern opinion. (3) disclosure positively effect on the provision by the auditorsgoing concern opinion. (4) opinion shopping positively effect on the provision by the auditors goingconcern opinion. Sample of this research used 75 manufacturing companies sample listed onIndonesian Stock Exchange (IDX) between 2008 to 2010. Samples was obtained by purposivesampling. Data were analyzed by logistic regression analysis. The results showed that audit tenure,disclosure and opinion shopping affect the provision by the auditor's going concern opinion. Whereasauditor reputation has no effect on the provision by the auditors going concern opinion.]]>
<![CDATA[ANALISIS PENGARUH STRUKTUR KEPEMILIKAN TERHADAP MANAJEMEN LABA (STUDI KASUS PADA PERUSAHAAN PERTAMBANGAN DI BEI PERIODE 2008-2013) ]]>
<![CDATA[Naila ‘Izzah]]>;
<![CDATA[Agus Purwanto]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 5, Nomor 2, Tahun 2016 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[The purpose of this study was to analyze the factors affecting the company in earnings management in a mining company listed on the Stock Exchange in 2008-2013. The population of this research is all financial data of listed companies on the Stock Exchange 2008-2013 period. Sampling method used in this research is purposive sampling method. The sample used in this study are mining sector companies listed on the Stock Exchange in 2008-2013. The data used are secondary data from BEI. The analysis technique used is multiple linear regression analysis. Based on this research, the independent variable institutional ownership, foreign ownership, and government has positive influence on earnings management while managerial ownership has no effect on earnings management. Based Adjusted R Square is seen that the magnitude of the coefficient of determination indicated by the value of Adjusted R Square is equal to 0.166, this means that institutional ownership, managerial ownership, foreign ownership, government ownership, independent board, firm size and leverage are able to explain earnings management by 16,6%.]]>
