cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
-
Contact Email
-
Phone
-
Journal Mail Official
-
Editorial Address
-
Location
Kota semarang,
Jawa tengah
INDONESIA
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
 107   108   109   110   111 
EFISIENSI METODE ECONOMICAL ORDER QUANTITY (EOQ) DALAM PENGAMBILAN KEPUTUSAN PEMBELIAN BAHAN BAKU DAN PENGARUHNYA TERHADAP TOTAL BIAYA PEMBELIAN PADA PT AMITEX (AMANAH MITRA INDUSTRI) BUARAN KABUPATEN PEKALONGAN Prihasdi, Rahardyan Dwa; Rahardjo, Shiddiq Nur
Diponegoro Journal of Accounting Volume 1, Nomor 1, Tahun 2012
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (267.464 KB)

Abstract

This research has purpose to compare traditional counting way with Economical Order Quantity (EOQ) method in decision making on basic material buying . This research object is decision making on material buying PT Amitex Buaran Pekalongan regency from 2008 to 2010. PT Amitex is standart export palekat sarung producer. Datas which used in this research are interview, documentation and study library. The analysis data uses descriptive technique analysis and nonstatistic quantitative with analysis instrument of order cost, saving cost, Economical Order Quantity (EOQ) method, which include frequency, amount, and the total cost of basic  material buying, safety stock, and reorder point. The out come of this research show that the  EOQ method  more efficient in decision making on basic material buying than traditional counting way and the EOQ method have positive effect to total cost of basic material buying. By the EOQ method, the company advantage in creasing because there is efficient total buying cost are Rp 578.759.820,00 or 48,691 % in 2008, Rp 807.911.950,00 or 60,277%  in 2009, and Rp 1.046.754.432,00 or 60,277% in 2010
PENGARUH PRAKTIK PENGHINDARAN PAJAK TERHADAP NILAI PERUSAHAAN DAN BIAYA AGENSI DENGAN TRANSPARANSI INFORMASI SEBAGAI VARIABEL MODERATING (Studi empiris pada perusahaan manufaktur yang terdaftar di BEI tahun 2015-2017) Citra Ratusan Asa; Dwi Cahyo Utomo
Diponegoro Journal of Accounting Volume 8, Nomor 3, Tahun 2019
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (382.841 KB)

Abstract

This study aims to examined the effect of tax avoidance on firm value and agency costs with transparency of information as a moderating variable. The tax avoidance as an independent variable is measured by the Effective Tax Rate (ETR) and Book Tax Different (BTD). While the dependent variable in this study is the value of the company measured by Tobins'Q, and agency costs measured by Sales to Total Asset Ratio (STA). Transparency of information which is measured by 67 voluntary disclosure index. The selection of this research sample was conducted using a purposive sampling method in all Indonesian manufacturing companies listed on the IDX during 2015-2017. The number of final samples obtained was 153 consisting of 51 companies over a period of 3 years. Testing this sample uses a multiple regression analysis model. Overall, the results of the study indicate that the practice of tax avoidance with BTD and ETR proxies does not have a significant effect on firm value. The practice of tax avoidance with BTD proxy does not affect agency costs, but if the BTD proxy tax avoidance practices have a significant and positive effect on agency costs. Then information transparency reinforces that there is no relationship between tax avoidance  and firm value.
PENGARUH OPINI AUDIT DAN PERUBAHAN OPINI AUDIT TERHADAP REPORTING DELAY Dias Nurmalasari; Dwi Ratmono
Diponegoro Journal of Accounting Volume 3, Nomor 2, Tahun 2014
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (208.542 KB)

Abstract

This research aimed to examine the influence on audit opinion and change in audit opinion of reporting delay. The auditor switch, the new accounting standard, unexpected earnings, leverage and profitability used as control variable. Based on the research variables to develop some hypotheses that the audit opinion better than the previous year will negatively affect on the reporting delay and change in audit opinion better than the previous year will negatively affect on the reporting delay . Samples of this research is 170 manufacture firms listed in Indonesia Stock Exchange in year 2011-2012 that selected by using purposive sampling method. The technique of analysis used for examining the hypothesis was multiple regression. The result of this research that audit opinion and change in audit opinion have negatively significant influenced on the reporting delay variable. Firms that receiving unqualified audit opinion and audit opinion better than the previous year gave a good news for investors so as to reduce the reporting delay. 
ANALISIS PENGARUH CORPORATE GOVERNANCE DAN MANAJEMEN LABA TERHADAP LIKUIDITAS Cita Ratna Setyamurti; Dul Muid
Diponegoro Journal of Accounting Volume 4, Nomor 2, Tahun 2015
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (445.993 KB)

Abstract

The aims of this study is to examine influence of corporate governance mechanism and earnings  management  on  liquidity.  Independent  variables  used  in  this  study  is  corporate governance and earnings quality. Corporate governance was measured by proportion independent commisioner, composition of audit committee, meetings of audit committee and institutional. Earnings quality was measured by earnings management. Dependent variable in this study is stock liquidity, it was measured by trading volume. Population in this study is non-financial companies listing in LQ 45 index in 2011-2013. Samples are obtained by purposive sampling method with a total of 90 companies in three years observation. Result of this research indicates is composition of audit committee and earnings management had a significant positive effect to trading volume. Institusional ownership had a significant negative effect to trading volume. Meanwhile, proportion of independent commisioner and meetings of audit committee had not significant effect to trading volume.
PENGARUH KERAGAMAN GENDER DAN USIA PEJABAT PERBENDAHARAAN TERHADAP PENYERAPAN ANGGARAN SATUAN KERJA (STUDI EMPIRIS PADA SATUAN KERJA LINGKUP PEMBAYARAN KPPN SEMARANG I) Noviwijaya, Amdi; Rohman, Abdul
Diponegoro Journal of Accounting Volume 2, Nomor 3, Tahun 2013
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (154.427 KB)

Abstract

This study aims to examine the effect of a working unit treasury officers (KPA, PPK, PPSPM, Bendahara) gender diversity and age diversity on budget absorption. This study population consists of 155 working units which included in payment scope of KPPN Semarang One. Whereas the final sample of the present study consists of 120 working units which selected by Random Sampling Method. T Statistic Test was used to test the hypothesis. This study finds that gender diversity statistically have significant negative effect on budget absorption. Whereas age diversity statistically have significant positive effect on budget absorption. It provides evidence that young people are associated with improved performance.
PENGARUH PENDAPATAN ASLI DAERAH DAN BELANJA MODAL TERHADAP KINERJA KEUANGAN PEMERINTAH DAERAH KABUPATEN/KOTA DI PROVINSI JAWA TENGAH TAHUN 2013-2017 Hasna Lathifa; Haryanto Haryanto
Diponegoro Journal of Accounting Volume 8, Nomor 2, Tahun 2019
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (199.891 KB)

Abstract

This study aims to determine the effect of local own-source revenue and capital expenditure on the financial performance of local government on regencies/cities in Central Java Province 2013-2017. This research is important to do because it can provide information about the effect of local own-source revenue and capital expenditure on the financial performance of local government on regencies/cities in Central Java Province.This study was conducted by documentation method by collecting data obtained through BPK representative of Central Java Province. The data used is secondary data, which consists of the budget realization report in Central Java Province. This research use Multiple Linear Regression Method in SPSS software.The results showed that: (1) local own-source revenue has positive effect on the financial performance of local government and (2) capital expenditure has has positive effect on the financial performance of local government.
ANALISIS DAMPAK IMPLEMENTASI SISTEM ENTERPRISE RESOURCE PLANNING (ERP) TERHADAP EFEKTIVITAS PENGENDALIAN INTERNAL BUMN DALAM PELAPORAN KEUANGAN DI INDONESIA Putri Catalya; P. Basuki Hadiprajitno
Diponegoro Journal of Accounting Volume 3, Nomor 4, Tahun 2014
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (360.088 KB)

Abstract

Indonesia’s State-Owned Enterprise corporations nowadays are demanded to improve their internal control system effectiveness by creating a Good Corporate Governance as the result of the implementation of Keputusan Menteri BUMN Nomor 117 Tahun 2002. Therefore, many State-Owned Enterprise firms conducted ERP implementation into their business process as one of their information technology strategy. This study aims to analyze the effect of ERP systems implementation on the existence of internal control weaknesses over State-Owned Enterprise firms’ financial reporting in Indonesia. The samples of this research consisted of fifty four State-Owned Enterprise firms which had conducted operating business activities in 2010 and 2011, either have or have not announced implementation of ERP systems. Purposive sampling was used to select the control firms. Logistic regression was run by IBM SPSS software for data analysis and hypothesis examination, for instance Ogneva et al. (2007). Result of this study indicated that implementation of ERP systems contributes a positive influence, which is significant to the effectiveness of internal controls over State-Owned Enterprise firms’ financial reporting.
PENGARUH GENDER DIVERSITY EKSEKUTIF TERHADAP NILAI PERUSAHAAN, TAX AVOIDANCE SEBAGAI VARIABEL INTERVENING : STUDI KASUS PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BEI TAHUN 2012-2015 Setia Eka Winasis; Etna Nur Afri Yuyetta
Diponegoro Journal of Accounting Volume 6, Nomor 1, Tahun 2017
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (151.153 KB)

Abstract

The aim of this study is to examine the influence of gender diversity of the executive coporate to firm value, with tax avoidance as a mediation variableThe population used in this study consist of mining firms listed at Indonesia Stock Exchange in 2012-2015.The sampling method used in this study is purposive sampling and obtained 87 samples. This study uses simple regression analysis for hypotheses testing.The result of this study show that variable of gender diversity of executive had possitively significant influence on tax avoidance,and gender diversity of executive had negatively significant influence on firm value, while, variables of tax avoidance had no significant influence on firm value. The last, tax avoidance had no influence as mediation variable .
PENERAPAN DAN FUNGSI MANAJEMEN RISIKO FLUKTUASI HARGA BATU BARA BERDASARKAN ISO 31000 (Studi Kasus pada Perusahaan Distributor Alat Berat PT X) Aqmarina Awalianti; Jaka Isgiyarta
Diponegoro Journal of Accounting Volume 3, Nomor 1, Tahun 2014
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (615.757 KB)

Abstract

This paper examines the implementation and the advantage of risk management based on ISO 31000. This research focuses on the implementation of risk management to manage the coal price volatility risk in heavy equipment distributor called PT X. The purpose of this research is to conceive the commitment of PT X in implementing risk management, analyze how PT X manages the coal price volatility risk, and conceive the advantage after implementing risk management. A triangulation approach was adopted to get data collection and analysis for the study. Risk management unit of PT X and PT Y, as the parent company of PT X, had been chosen as the sample of this qualitative research. From the result of interview process with several informants and company’s documents, it is found that there is suitability of the risk management implementation in PT X with ISO 31000. PT X started the implementation of risk management by having strong commitment from the company, such as by having strong commitment and mandate from the top management, company’s risk management culture, company policy related to risk management, and company’s risk management organization structure. PT X manages the coal price volatility risk by implementing a series of process of identifying risk, analyzing risk, risk control, risk treatment, monitoring, and review. PT X gains several advantages of implementing risk management, such as obtaining assurance of the strategy implementation, providing information for decision-making process and strategy establishment, and embedding the risk awareness among managerial levels.
PENGARUH SPESIALISASI KEAHLIAN KAP TERHADAP TAX AVOIDANCE ( STUDI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI ) Eka Setiyawati; Abdul Rohman
Diponegoro Journal of Accounting Volume 4, Nomor 2, Tahun 2015
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (130.007 KB)

Abstract

The objective of this study is to analyze the influence of  Specialization KAP Expertise on Extent Tax Avoidance. The analysis used two independent variable such as  Tax Expert and Over all Expert. Over all Expert i.e. the combined tax and audit expert.  The dependent variable is Tax Avoidance.The sample used in this study was the secondary data from Bursa Efek Indonesia ( Indonesian Stock Exchange), i.e. the annual report of financial company listed in BEI for the year 2011-2013. The sample was taken using the purposive sampling method. The total number samples in this study consists of 226 firms.The statistics method used in this study was multiplied linear refression annalysis, the hypotheses testing used statistic F and t tests, and determinant coefficient. The analysis showed that Tax Expert and Over all Expert had significant influences on Tax Avoidance.

Page 109 of 189 | Total Record : 1889

 107   108   109   110   111 

Filter by Year

2012 2024


Reset
Filter By Issues
All Issue Volume 13, Nomor 3, Tahun 2024 Volume 13, Nomor 2, Tahun 2024 Volume 13, Nomor 1, Tahun 2024 Volume 12, Nomor 4, Tahun 2023 Volume 12, Nomor 3, Tahun 2023 Volume 12, Nomor 2, Tahun 2023 Volume 12, Nomor 1, Tahun 2023 Volume 11, Nomor 4, Tahun 2022 Volume 11, Nomor 3, Tahun 2022 Volume 11, Nomor 2, Tahun 2022 Volume 11, Nomor 1, Tahun 2022 Volume 10, Nomor 4, Tahun 2021 Volume 10, Nomor 3, Tahun 2021 Volume 10, Nomor 2, Tahun 2021 Volume 10, Nomor 1, Tahun 2021 Volume 9, Nomor 4, Tahun 2020 Volume 9, Nomor 3, Tahun 2020 Volume 9, Nomor 2, Tahun 2020 Volume 9, Nomor 1, Tahun 2020 Volume 8, Nomor 4, Tahun 2019 Volume 8, Nomor 3, Tahun 2019 Volume 8, Nomor 2, Tahun 2019 Volume 8, Nomor 1, Tahun 2019 Volume 7, Nomor 4, Tahun 2018 Volume 7, Nomor 3, Tahun 2018 Volume 7, Nomor 1, Tahun 2018 Volume 6, Nomor 4, Tahun 2017 Volume 6, Nomor 3, Tahun 2017 Volume 6, Nomor 2, Tahun 2017 Volume 6, Nomor 1, Tahun 2017 Volume 5, Nomor 4, Tahun 2016 Volume 5, Nomor 3, Tahun 2016 Volume 5, Nomor 2, Tahun 2016 Volume 4, Nomor 4, Tahun 2015 Volume 4, Nomor 3, Tahun 2015 Volume 4, Nomor 2, Tahun 2015 Volume 4, Nomor 1, Tahun 2015 Volume 3, Nomor 4, Tahun 2014 Volume 3, Nomor 3, Tahun 2014 Volume 3, Nomor 2, Tahun 2014 Volume 3, Nomor 1, Tahun 2014 Volume 2, Nomor 4, Tahun 2013 Volume 2, Nomor 3, Tahun 2013 Volume 2, Nomor 2, Tahun 2013 Volume 2, Nomor 1, Tahun 2013 Volume 1, Nomor 1, Tahun 2012 More Issue