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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 MEMENGARUHI PENGGANTIAN KANTOR AKUNTAN PUBLIK SECARA VOLUNTARY (Studi Empiris pada Perusahaan Keuangan yang terdaftar di BEI) Firyana, Rachma Aulia; Septiani, Aditya
Diponegoro Journal of Accounting Volume 3, Nomor 2, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

Auditor independence issue often triggers debate regarding auditor rotation. This  auditor  rotation  is  related  with  company  action  to  do  auditor switching. This  research  aims  to  know  empirical  evidence  as  for  factors  influencing auditor  switching  on  the financial firm  listed  in  Indonesia  Stock  Exchange. The factors to be analysed in this research are management  change,  financial  distress, client size,  firm size, and percentage of ROA changes. The data being  used  is  from financial company  which  is  listed  in “Bursa Efek Indonesia” (BEI) in 2007-2012 period. Data collecting method which used in this research is method purposive sampling, that based on criteria which has been determined before. Based on the method purposive sampling, research sample total is 115 companies. By using logistic regression,  this  research  tried  to  test  effect  of  management  changes, financial  distress, client size, firm size, and percentage of ROA changes towards Auditor Switching.  Result of this research indicates that variable having which significantly effect the voluntary auditor switching are management  change,  firm size, and percentage of ROA changes. On the other hand, other variables like financial  distress and  client size do not have significant effect on company decision to do voluntary auditor switching. 
PENGARUH PENGADOPSIAN IFRS DAN GOOD CORPORATE GOVERNANCE TERHADAP KUALITAS LABA (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2010-2013) Ulian Febriansyah Dalimunthe; Agus Purwanto
Diponegoro Journal of Accounting Volume 4, Nomor 3, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

This research aims to examine the effect of IFRS adoption and good corporate governance on earnings quality. Adoption of IFRS is measured by dummy variable. The proxy of good corporate governance   are   audit   committee,   independent   commisoner,   institutional   ownership,   and managerial ownership. The dependent variable in this research is quality earnings measured by discretionary accrual using modified Jones to detect earning management. The population in this research are all of manufacturing companies listed in Indonesia Stock Exchange in 2010-2013. The sampling method in this research uses purposive sampling method. The analytical method in this research  is  regression  analysis  after  tested  by  classical  assumption  tests.  The  results  of  this research  find  that  IFRS  adoption  has  significantly  positive  effect  on  earnings  quality.  IFRS adoption can increase earnings quality. Other independent variables i.e. audit committe, independent commisoner, institutional ownership, and managerial ownership have no significantly effect on earnings quality.
MENCARI FORMAT LAPORAN KEUANGAN YANG SESUAI DENGAN KLUB SEPAK BOLA DI INDONESIA: STUDI KASUS PADA KLUB SEPAK BOLA PERSEMA Siddik, Muhammad Hananto; Chariri, Anis
Diponegoro Journal of Accounting Volume 2, Nomor 3, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aimed to find out the format of financial statement presentation appropriate for football clubs in Indonesia. This study seeks to analyze how the financial reports generated by the football club in Indonesia is able to provide quality information for the interested parties to fulfill the accountability aspect. This research was conducted with qualitative methods through a case study on the football club Persema by interviewing the CEO of PT. Singosari Sakti Indonesia and financial staff, as well as analysis of financial statements and related documents obtained directly from the company. In this research, analysis of financial statements Arsenal and Juventus is employed as a benchmark of financial statements presentation. Therefore, this study also provide an advice as a reference about the form of financial statements in accordance format for a football club in Indonesia that will be go public in the future. The suggestions are given on the basis of IFRS standards and compliance aspects of accountability against AFC.
PENGARUH PENGENDALIAN INTERNAL, KUALITAS AUDITOR, INDEPENDENSI KOMITE AUDIT, UKURAN PERUSAHAAN, DAN LEVERAGE TERHADAP AGRESIVITAS PAJAK Alvin Kautsar Pinandhito; Agung Juliarto
Diponegoro Journal of Accounting Volume 5, Nomor 4, Tahun 2016
Publisher : Diponegoro Journal of Accounting

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Abstract

The objective of this research is to analyze the influence of internal control, auditor quality, audit committee independence, firm size, and leverage. Measurement of tax aggresiveness utilizes book tax difference (BTD). This research refers to research conducted by Lanis and Richardson (2013) with some modification.Population of this research were manufacturing companies that listed in Indonesian Stock Exchange (IDX) during 2011-2014. Data were collected by using purposive sampling method. A total data of 230 observations were analyzed. Multiple linear regression analysis was used as a main analysis tool. The results of this research show that only auditor quality significantly influences the level of Tax Aggresiveness. Whereas, internal control, audit committee independence, firm size, and leverage have no significant effects on the level of Tax Aggresiveness.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN EMISI GAS RUMAH KACA PADA PERUSAHAAN DI INDONESIA Rizqi Abdul Majid; Imam Ghozali
Diponegoro Journal of Accounting Volume 4, Nomor 4, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

This research aims to obtain empirical evidence about factors influencing the extent of voluntary greenhouse gas emission disclosure on Firms operate in Indonesia. The independent variables in this research are PROPER ranking, firm size, profitability, leverage, and media. Research population are companies listed on Indonesian Stock Exchange for the year 2011-2013. Sixty nine companies become the final sample of this research.The result of multivariate regression analysis shows that firm size, profitability, and media exposure have positive and significant effect on the extent of greenhouse gas emission disclosure. In contrast, leverage negatively and significantly affects the extent of disclosure. The result of analysis also shows that there is no significant effect of PROPER ranking on the extent of greenhouse gas emission disclosure.
ANALISIS PENGARUH STRUKTUR CORPORATE GOVERNANCE TERHADAP PENERIMAAN OPINI AUDIT NON-UNQUALIFIED Japarudin, Japarudin; Tarmizi, Achmad
Diponegoro Journal of Accounting Volume 1, Nomor 1, Tahun 2012
Publisher : Diponegoro Journal of Accounting

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Abstract

This study examines the influence of corporate governance structure on audit qualification in Indonesian listed firms. Blockholder ownership, managerial ownership, board independency, audit commitee and board size are estimated to have relationship on probability of non-unqualified opinion issued by public accountant. This research also considers sales, profitability, leverage and liquidity as control variables.This study used data from financial reports of manufacturer companies listed in BEI during 2001-2010. Samples are obtained by purposive sampling judgement. Logistic regression analysis with matched pair design is purposed to test the research problems on 92 non-unqualified opinion companies and their 92 paired samples.The result of this study indicates that blockholder ownership, managerial ownership, board independency, audit commitee and board size do not have a significant impact on probability of given non-unqualified audit opinion. While sales, profitability and leverage have a significant impact on probability of given non-unqualified audit opinion.
IMPLEMENTASI PELAPORAN KEUANGAN BERBASIS AKRUAL PADA PERGURUAN TINGGI NEGERI BADAN HUKUM: ANALISIS DESKRIPTIF KUALITATIF Rosalia Rosalia; Warsito Kawedar
Diponegoro Journal of Accounting Volume 6, Nomor 3, Tahun 2017
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to describe how implementing accrual based in the financial report of the Perguruan Tinggi Negeri Badan Hukum (PTN BH). This study focused on the PTN BH university to get data which related with beginning preparation on implementing financial report based accrual. The location of this study is Diponegoro University (Undip). This study using qualitative descriptive approach with interview and observation methods. Interviews were conducted to Undip’s accounting staff. Observation method were done by attended on accounting staff’s meeting. Data from interview and observation analyzed using Miles and Huberman model and categorized as major determinants on implementing accrual based PTN BH university financial report. The results show that determinants which affect on implementing accrual based in financial report’s PTN BH university are: Accounting system, IT based system, competent human resources, commitment from leader, resistance, environment, and internal policy. Every determinant related each other. Accounting system based on IT used by competent human resources which needs commitment from leader to avoid the resistance. Majelis wali amanat consist of environment element have to keeping on track of university financial reporting. Every rules which relate with implementing accrual based in PTN BH university financial report will be settled as policy in many degrees.
AMANAH SEBAGAI KONSEP PENGENDALIAN INTERNAL PADA PELAPORAN KEUANGAN MASJID (Studi Kasus pada Masjid di Lingkungan Universitas Diponegoro) Zoelisty, Capridiea; Adityawarman, Adityawarman
Diponegoro Journal of Accounting Volume 3, Nomor 3, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to analyze the trust manager of the mosque in managing funds associated with the financial reporting environment in particular mosque mosque in the University of Diponegoro, test and analyze managers to manage funds, especially in the area of Diponegoro University Mosque, test and analyze the application of internal controls that have been made manager mosque mosque in managing funds especially in the area of Diponegoro University, as well as to understand the application of internal control that has been done in the mosque authorities to manage the funds and determine barriers to the implementation of internal control and how to overcome these obstacles. This study used qualitative methods with case study approach. The results of this study show that the mandate is an attitude that is very important to the concept of internal control in this study.
PENGARUH TIDAK LANGSUNG INTELLECTUAL CAPITAL TERHADAP PENCIPTAAN NILAI PERUSAHAAN PROPERTY DAN REAL ESTATE Debra Yulita Perwira; Agung Juliarto
Diponegoro Journal of Accounting Volume 4, Nomor 3, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the indirect effects of intellectual capital and its components in value creation of property and real estate companies, which have characteristic that intensive of tangible asset. The independent variable is intellectual capital that measured by using Value Added Intellectual Coefficient (VAIC). The dependent variable that used in this study is the market value proxied by market-to-book ratio. Indirect effect testing is done by including financial performance measured using ROIC. The population in this study was property and real estate companies listed on the Indonesian Stock Exchange (BEI) in 2009-2013. Sampling method was used as purposive sampling. Sample comprised with total observation were 195 companies for 5 years. Data were analyzed by using path analysis with smartPLS software version 2. The results of this study show that intellectual capital influence on financial performance significantly. Financial performance also influence on the market value significantly. This study is able to prove that intellectual capital indirectly influence firms value through the financial perfomance. Overall, result of this study indicates that the relationship between intellectual capital and value of the property and real estate companies is indirect.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI STRUKTUR MODAL PADA PERUSAHAAN MANUFAKTUR TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2007-2011 Fatoni Hidayat, Riza; Sudarno, Sudarno
Diponegoro Journal of Accounting Volume 2, Nomor 2, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this research is to explore factors that affect capital structure. Optimalization of capital structure required to enhance value of the firm. Based on pecking order theory and trade-off theory, variables that allegedly affect capital structure are sales growth, non-debt tax shield and debt service capacity. Population of this research is manufacturing companies listed on Indonesian Stock Exchange during 2007-2011. Data obtained from financial reports and ICMD (Indonesian Capital Market Directory). Sampling methods using purposive sampling and methods of analysis using multiple linear regression. This study used two models. Model I examines relationship between positive growth of sales and capital structure. Model II examines the relationship between negative growth of sales and capital structure. The results showed positive growth of sales positively effect on capital structure, but negative growth of sales doesn’t appear to be significant. Non-debt tax shield showed no significant effect on both models. Debt service capacity negatively effect on both models.

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