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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 Pengaruh Karakteristik Komite Audit Terhadap Financial Distress Melisa Rahmawati; Marsono Marsono
Diponegoro Journal of Accounting Volume 3, Nomor 3, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this research was to examine the impact of audit committee characteristics on financial distress.This research was replicated from the previous research, Rahmat et al., (2009). The difference between this research and the previous is in the sample and control variable. Previous study used listed companies in the Bursa Malaysia, while this research used only listed multinational manufacture companies in the Indonesia Stock Exchange in 2010-2012. In this research, control variable added is liquidity (based on the research of Fadhilah, 2013). The addition of these variable into research because these variable has influence on financial distress. This research is done to prove the influence of these variable on financial distress.. Population that use in this study is an entire company (non-banking) listed in Indonesia Stock Exchange in 2010-2012. Statistical data analysis method used is logistic regression. The hypotesis of this research is divided into five, size of audit committee, independence of audit committee member, frecuency of audit committee, number of fiancial literacy audit committee, and the hypothetical simultaneous effect on financial distress.The result of this research shows that size of audit committee and number of financial literacy audit committee have negatively significant influenced on financial distress. The frequency of audit committee and independence of audit committee member have no significant influence on financial distress. The control variable liquidity has negatively significant influenced on financial distress. The implications of this research indicate that size of audit committee and number of financial literacy audit committee have negatively impact to probability of financial distress. It is important to know the impact of audit committee characteristics on financial distress to minimize financial distress that occurred. 
ANALISIS PENGARUH ANGGARAN PARTISIPATIF TERHADAP BUDGETARY SLACK DENGAN PERTIMBANGAN ETIKA SEBAGAI VARIABEL MODERASI (Studi Kasus pada PT PLN (Persero) Distribusi Jawa Tengah & D.I. Yogyakarta) Sihombing, Melina Yosephine; Rohman, Abdul
Diponegoro Journal of Accounting Volume 6, Nomor 3, Tahun 2017
Publisher : Diponegoro Journal of Accounting

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Abstract

Research about the effect of the participatory budgeting to budgetary slack still show inconsistency conflicting results. This study aims to provide empirical evidence about the effect of the participatory budgeting to budgetary slack and the effect of ethical judgement as moderating variable on the relationship between participatory budgeting and budgetary slack.The object of this research is a lower-level managers involved in the budgeting process in PT PLN (Persero) Distribusi Jawa Tengah & D.I. Yogyakarta. Data was collected using a questionnaire research instruments with the total respondents are 40 people. Model analysis used for the first hypothesis is simple linear regression, while the second hypothesis uses moderated regression analysis (MRA).The results indicate that: 1) participatory budgeting significantly positive affects the budgetary slack, showed by the participatory budgeting coefficient of 0.470 with a significance level of 0.022 (<0.05). 2) the value of the coefficient of interaction between participatory budgeting and ethical judgement is - 0.361 with a significance level of 0.030 (<0.05), indicating that the participatory budgeting with ethical judgement significantly negative affecting on the budgetary slack. These results indicates that the ethical judgement is moderating variable.
FAKTOR-FAKTOR YANG MEMPENGARUHI HUTANG JANGKA PENDEK, HUTANG JANGKA PANJANG DAN TOTAL HUTANG (Studi Kasus pada Perusahaan-perusahaan Manufaktur yang Terdaftar di BEI Selama Tahun 2007-2011) Indra Wahyu Pradana; Tarmizi Achmad
Diponegoro Journal of Accounting Volume 2, Nomor 4, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to analyze the impact of firm’s characteristics such as profitability, fixed asset, firm size, growth, earning volatility, and firm’s financial distress to short term debt, long term debt and total debt, simultaneously and partially. This study uses pecking order theory as the basic theory. The short term debt and long term debt are chosen as the dependent variable as it’s being a development of the former research which has much focused on the total debt only.By using the purposive sampling method, samples of 745 firms are selected due to its consistency of publishing financial reporting on the BEI. The data is analyzed using classical assumption test and hypothesizes are analyzed using the multiple linear regression model.The result of this study shows that profitability, fixed asset and financial distress variables have a significant impact to short term debt, long term debt, and firm’s total debt, but for the fixed asset variable, the significant effect affect on the different directionality as predicted. On the other side, firm’s size and earning volatility have a significant impact to long term debt and total debt but insignificant to short term debt. The last variable, growth, is found that it has significant impact to short term debt and total debt but insignificant to long term debt.
ANALISIS FUNDAMENTAL BERDASARKAN METODE PIOTROSKI F-SCORE GUNA PENILAIAN INVESTASI Hiro Supranoto; Agung Juliarto
Diponegoro Journal of Accounting Volume 8, Nomor 4, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

This study was aimed to examine the effect of fundamental analysis based on the F-Score strategy toward the company stock return. F-Score is a measurement of the aggregate signal consisting of nine criteria to assess fundamental analysis. F-Score consist of return on assets (ROA), change in return on assets (ΔROA), cash flow from operation (CFO), accrual, change in leverage (Δleverage), change in liquidity (Δliquidity), change in equity (Δequity), change in gross margin ratio (Δmargin), dan change in assets turnover (Δturnover). The population of this study are companies listed in the LQ45 Index of Indonesia Stock Exchange in year 2016-2018. The samples were selected from non-financial companies registered in LQ45 Index within research period possess necessary data for the research using a purposive sampling. There are 29 companies that meet the criteria as research sample. Data analysis was performing by multiple linear regression analysis method. The results of this study showed that the value of the company’s F-Score has significant impact toward the stock return on companies listed in the LQ45 Index of Indonesia Stock Exchange. This study show that the company’s financial performance reflected in the annual report can be use for the basis invesment decision for investors.
ANALISIS PENGARUH MEKANISME INTERNAL DAN EKSTERNAL CORPORATE GOVERNANCE TERHADAP PERSISTENSI LABA Tri Junawatiningsih; Puji Harto
Diponegoro Journal of Accounting Volume 3, Nomor 4, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

This research aims to analyze the affect of internal and external corporate governance mechanism on earning persistence. Earnings persistence is defined as the profit that can be used as an indicator of future earnings, in other words, the persistence of the earnings of a company's ability to survive in the future. Variabel independent used in this study is Internal corporate governance mechanisms (ownership concentration, institutional ownership, and audit committe) and external corporate governance mechanisms (audit tenure, industry specialize audit firm, and leverage). The dependent variabel used in this study is earning persistence in observations 2012 and 2013. The population of this research is 132 companies in the manufacturing sector which were listed in Indonesian Stock Exchange (IDX). The research data were collected from manufacturing companies financial statement for the period of 2012 and 2013. Based on purposive sampling method, there are 98  samples. The reseacrh hypotesis were tested using multiple linear regression analysis. The results of this research showed that ownership concentration, audit commite, leverage and industry specialize audit firm has positive and significant effect on earning persistence. While institutional ownership and audit tenure has no significant effect on earning persistence
MANAJEMEN LABA SEBAGAI RESPON PERUBAHAN TARIF PAJAK PENGHASILAN BADAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI Anik Wahyu Ristiyanti; Muchamad Syafruddin
Diponegoro Journal of Accounting Volume 1, Nomor 1, Tahun 2012
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the company's response of change of Law Number 36 of 2008 concerning Income Tax Return For Corporate as a reduction of income tax rates in the years at 2009 and 2010 which in 2009 at 28% and 2010 decreased to 25%. This study also aims to determine the effect of tax incentives and non-tax incentives and a percentage of shares traded on the Stock Exchange for earnings management behavior. The sample that used for this study are manufacturing firms that listed on  Indonesia Stock Exchange, which has published their financial report from 2007 until 2010. Analysis method that used is multiple regression analysis to determine the effect of independent variables (taxplan, earnings pressure, debt levels, earnings bath, firm size, managerial ownership, percentage of outstanding shares in the Indonesian Stock Exchange) to the dependent variable (discretionary accruals) and different test T-test using one sample t-test. Difference test T-test was used to test for differences in the level of discretionary accruals between 2007, 2008, 2009 and 2010. The research results showed that before and after tax rate reduction, management has proven to earnings management through discretionary accruals. From the regression result that tax incentives and the percentage of shares traded on the Stock Exchange have a significant effect on discretionary accruals, while the non-tax incentives only earnings pressure (for losses companies), debts, and the percentage of outstanding shares on the Indonesian Stock Exchange (for profit companies) that significantly to discretionary accruals while the earning bath, firm size and managerial ownership does not significantly influence discretionary accrual.
ANALISIS FAKTOR-FAKTOR YANG MEMENGARUHI TINGKAT PENGUNGKAPAN LAPORAN KEUANGAN PEMERINTAH DAERAH KABUPATEN/KOTA DI PROVINSI JAWA TENGAH TAHUN 2015-2017 Era Fatwa Amaliah; Haryanto Haryanto
Diponegoro Journal of Accounting Volume 8, Nomor 2, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

This study was aimed analyze the factors that influence the disclosure level of Local Government Financial Report (LGFR) in Central Java. Disclosure of LGFR are guided by the Government Regulation Number 71 of 2010 on Government Accounting Standards (GAS). The samples in this study are 35 local government in Central Java with a 3-year observation period (2015-2017). The samples was selected using purposive sampling technique and acquired 105 samples. The analytical method in this study is multiple regression analysis using IBM SPSS version 23 software.            The result of this study indicate that local dependency level, capital expenditures, and audit findings have a positive effect on the LGFR disclosure level. While, the own-source revenue and total population do not affect the LGFR disclosure level.
ANALISIS FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP PEMILIHAN METODE PENILAIAN PERSEDIAAN (Studi Kasus Pada Perusahaan Dagang Dan Manufaktur Yang Terdaftar Di BEI Tahun 2008-2012) Brian Syailendra; Rahardja Rahardja
Diponegoro Journal of Accounting Volume 3, Nomor 2, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

The research aims to analyze the selection that influence a company's decision to use the methods of inventory valuation in its financial statements. The research examines five independent variables were it tested, inventory variability, company size, inventory intensity, ownership structure, and Accounting earnings variability. While the dependent variable, namely the FIFO method of inventory valuation and Average.The population in this research is a trading and manufacturing company listed on the Indonesian stock exchange years between 2008-2012. The selected sample is a company that consistently over the period of observation using only one method of inventory valuation. This research uses  non-random purposive sampling method to determine the sample. Data analysis was performed using SPSS version 17Results of the research are: (1) inventory variability significantly influence the selection of inventory valuation methods, (2) the amount of the company significantly influence the selection of inventory valuation methods, (3) the intensity had no effect on the selection of supplies inventory valuation method, (4 ) ownership structure significantly influence the selection of inventory valuation methods, (5) accounting earnings variability has no effect on the selection method of inventory valuation. 
PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN PERUSAHAAN Prasetio, Ferandi; Rahardja, Rahardja
Diponegoro Journal of Accounting Volume 4, Nomor 2, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to analyze and provide empirical evidence of the influence ofintellectual  capital  to  company’s  financial  performance.  Hypothesis  (1)  Intellectual Capital affect to company’s financial performance, (2) Intellectual Capital positively affect company’s financial performance for upcoming year.This study uses secondary data to the entire population of banks and insurance companies listed in Indonesia Stock Exchange (IDX) 2011-2013. The  method used to determine study sample was purposive sampling method, in order to obtain 114 sample companies, which each year is composed of 38 companies. The method of analysis used in this study is Partial Least Square (PLS).The result shows that intellectual capital have effect to company’s financial performance and company’s financial performance for upcoming year
PENGARUH KARAKTERISTIK PERUSAHAAN DAN MEKANISME CORPORATE GOVERNANCE TERHADAP PENGUNGKAPAN RISIKO DALAM LAPORAN KEUANGAN INTERIM (Studi empiris pada perusahaan-perusahaan nonkeuangan yang terdaftar di Bursa Efek Indonesia) Muhammad Andi Mubarok; Abdul Rohman
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 provide empirical evidence about company characeristics such as sector type of industry, firm size, profitability, gearing, liquidity, and cross-listing, and then corporate governance mechanism such as institutional ownership, board size, board composition, and audit committe size that affect corporate risk disclosure in interim financial reports. The statistic method that used to test the hypotheses is multiple regression analysis. The population of this research are listed nonfinancial firms on IDX in 2011. Seventy eight nonfinancial firms listed on IDX in 2011 were chosen as sample. To explain the affects between the variables, agency and signalling theories were used. And then, corporate risk disclosure was measured with content analysis method. The results of this research show that only cross-listing and board size have significant positive effect on corporate risk disclosure.  In addition, the results do not support that institutional ownership, board composition and firm characteristics attributes (sector type of industry, firm size, profitability, gearing, and liquidity) have significant effect on corporate risk disclosure in interim financial reports.

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