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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 KOMITMEN ORGANISASI DAN NILAI ETIK PERUSAHAAN TERHADAP INTENSI TINDAKAN WHISTLEBLOWING Laura F BR Sihaloho; Wahyu Meiranto
Diponegoro Journal of Accounting Volume 8, Nomor 4, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this study was to examine the relationship of organizational commitment, corporate ethical values on the intention of whistleblowing internally and externally on Government Banking in the City of Semarang. This study uses four variables which are divided into dependent variables consisting of intentions of whistleblowing internally and externally, independent variables consisting of organizational commitment and corporate ethical values as well as demographic variables that act as covariant variables. Research data is primary data with survey questionnaire methods obtained through respondents. The questionnaire was distributed to 80 government banking accountants in Semarang based on convenience sampling for sample selection. Research uses the theory of planned behavior and social exchange theory. The study has four hypotheses which were tested using multiple regression analysis. The statistical results of this study indicate that organizational commitment has a positive relationship to the intentions of internal whistleblowing, corporate ethical values have a negative relationship to the intentions of external whistleblowing. While organizational commitment does not affect the intention of external whistleblowing, corporate ethical values have no effect on the intentions of internal whistleblowing.
ANALISIS PENGARUH AUDIT TENURE, UKURAN KAP DAN DIVERSIFIKASI GEOGRAFIS TERHADAP MANAJEMEN LABA Vina Kholisa Dinuka; Zulaikha Zulaikha
Diponegoro Journal of Accounting Volume 3, Nomor 3, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the influence of audit tenure, audit firm size and geographic diversification towards earnings management in manufacturing compnies. Audit tenure is measured by the amount of the year of work relationship between auditee and the last public accountant firm. Audit firm size is measured by dummy variabel. The Audit firm is divided into audit firms that affiliated with big four and non big four audit firms. And geographic diversification is measured by the number of firms geographic segments.The population of this study are the manufacturing companies that listed in Indonesia Stock Exchange (BEI) in 2012. Purposive sampling is used for sampling method. And multiple regression technique is used for the data analysis. The total number of samples for this study are 94 companies. But, there are found 16 samples as outlier should be excluded from sample observation. So, the final samples for this study are 78 companies.The result of this study indicates that audit tenure have positif significant influence in earnings management, audit firm size have negative significant influence in earnings management. Meanwhile, geographic diversification don’t have significant influence to earnings management.
PENGARUH KOMITE AUDIT,KUALITAS AUDIT DAN STRUKTUR KEPEMILIKAN TERHADAP MANAJEMEN LABA DENGAN MENGGUNAKAN BENEISH M-SCORE MODEL Fahren K, Ramdhani; Afri Yuyetta, Etna Nur
Diponegoro Journal of Accounting Volume 6, Nomor 1, Tahun 2017
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this paper is to investigate the relationship between audit committee, audit quality, ownership structure and earnings management. In this paper, earnings management was measured by using Beneish M-Score model which consist 5 variables which are days sales in receivable index, gross margin index, asset quality index, sales growth index and total accruals to total assets to determine M-Score of each company. Research samples are Indonesian manufacturer companies listed in Indonesia Stock Exchange (IDX) by the year 2013 up to 2015 exclude companies that suffer losses, not / have not been registered in the period of observation and companies with incomplete data. The results showed that the audit committee, audit quality and ownership structure did not have a significant effect on earnings management measured using Beneish M-Score models.
ANALISIS HUBUNGAN ANTARA CORPORATE GOVERNANCE, INTELLECTUAL CAPITAL, DAN KINERJA PERUSAHAAN (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia 2009 - 2011) Sonni Handoko; Fuad Fuad
Diponegoro Journal of Accounting Volume 2, Nomor 4, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this study is to investigate the influence of corporate governance (managerial ownership, institutional ownership and proportion of board of independent commissioners) on intellectual capital (VAICTM). and the influence of the intellectual capital and corporate governance on corporate performance (ROA and M/B). In addition, this study examine whether the intellectual capital may mediate the association of corporate governance on corporate performance.The population in this study is a manufacturing company which listed on the Indonesia Stock Exchange in the year 2009-2011. 66 observed samples obtained by using purposive sampling method. The method of analysis used in this study is multiple linear regression analysis and sobel test with SPSS software.The results showed that corporate governance proxied by managerial ownership and institutional ownership doesn’t affect positively to intellectual capital, while proportion of board of independent commissioners positive influence on intellectual capital. Intellectual capital and corporate governance proxied by institutional ownership has a positive influence on corporate performance, while managerial ownership and proportion of board of independent commissioners has no effect on corporate performance. Sobel test results intellectual capital can’t mediate the association of corporate governance on corporate performance.
ANALISIS PERGANTIAN KANTOR AKUNTAN PUBLIK DAN KETEPATAN WAKTU DALAM PELAPORAN TERHADAP REAKSI PASAR (Studi empiris pada perusahaan manufaktur yang terdaftar di BEI) Sony Cokro Handoko; Sudarno Sudarno
Diponegoro Journal of Accounting Volume 4, Nomor 1, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

This research aims to analyse the effect of auditor switching and timelines on theinvestor behavior which is indicated by market reaction of the 50 companies listed on the Indonesian Stock Exchange on the date of reporting at the Financial Service Authority (OJK) inthe period 2009-2012.The study used a measuring tool cumulative abnormal returns around the date of auditor switching listed on the Stock Exchange and the date of the financial statement reporting to the Financial Services Authority. This study also adds control variables are firm size, tenure, and ROA.The result of the analysis show that there is a markets’ reaction, which is indicated by negative cumulative abnormal stock return around the date of auditor- switching and a significant  positive to  the timelines.  Based  on  the result,  I conclude  that  there is  an information content of auditor-switching, and investor percieved that as a bad news. The result also show us that the companies which submit timely the report to the public in accordance with the rules, is the company that the performances better than the companies that are not on time.
PENGARUH MEKANISME TATA KELOLA PERUSAHAAN TERHADAP LUAS PENGUNGKAPAN INFORMASI STRATEGIS PADA WEBSITE PERUSAHAAN (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2010) Firda Amalia; Herry Laksito
Diponegoro Journal of Accounting Volume 2, Nomor 1, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this study is to determine the influence of corporate governance mechanismtowards the volume of strategic information disclosed on corporate website. The variables breakeddown into meeting frequency of The Board of Commisioner, the size of Board of Commisioner,Independent Board of Commisioner’s composition and Blockholder’s ownership. The AgencyTheory, Signaling Theory, and Proprietary Cost Theory are used to explain the relation amongthose variables. This study is a replica of the prior research that has been done by Sanchez et al.,(2011) with the constriction of research’s samples. This study is a cross-sectional study, wheresecondary data of 36 websites and annual reports of manufacturing companies listed in BEI for2010 are used. The statistic method used to examine the hypothesis is Linear Regression with SPSS17.0. The results indicate that the meeting frequency of Board of Commisioner has a positive andsignificant influence to the volume of strategic information disclosed on corporate website. Whilethe size of Board of Commisioner, Independent Board of Commisioner’s composition andBlockholder’s ownership proven nothing influence to the volume of strategic information disclosedon corporate website.
ANALISIS PENGARUH PRINSIP KEHATI-HATIAN AKUNTANSI DAN KEPEMILIKAN INSTITUSIONAL TERHADAP MANAJEMEN LABA (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2016) Florentia Eveline R. K.; Sri Handayani
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 to analyze the effect of accounting conservatism and institutional ownership toward earnings management using audit quality and executive compensations as the control variables. This study replicates the research conducted by Lin et al. (2014). In contrast to the research by Lin et al. (2014), this study used Real Profit Management as a proxy for earnings management, and added Audit Quality and Executives Compensations as control variables. The population used in this study are 287 manufacture companies listed in Indonesia Stock Exchange during 2015-2016. The sampling method used is purposive sampling without replacement with documentation techniques. This study examined the effect of accounting conservatism and institutional ownership toward earnings management by descriptive statistical tests, classical assumptions tests, and regression analysis.The results of this study indicated that companies with high accounting conservatism are able to limits earnings management practices. This study also shows that companies with high proportion of institutional ownerships are able to reduces the level of earnings management due to the great monitoring function by institutional investors.
PENGARUH FAKTOR-FAKTOR DALAM PERSPEKTIF FRAUD TRIANGLE TERHADAP FRAUDULENT FINANCIAL REPORTING (Studi Kasus pada Perusahaan Berdasarkan Sanksi dari Bapepam Periode 2008-2012) Kurnia Kusuma Rachmawati; Marsono Marsono
Diponegoro Journal of Accounting Volume 3, Nomor 2, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

The aim of this research was to analyze the factors of the fraud triangle in detecting fraudulent financial reporting. This research was replicated from the previous research, Hasnan et al. (2013). The difference between this research and the previous is in the object or the location. Previous study was done in Malaysia, while this research was done in Indonesia. In this research are added with independent variable, there are leverage, financial targets, and auditor switch. The addition of these variables into this research because of fraud triangle theory states that the above conditions favor the occurrence of fraudulent financial reporting. This researchis done to prove the influence of these variables on fraudulent financial reporting.The population of this research is the non financial companies listed in Indinesia Stock Exchange in 2008-2012. Total sample of this research is 50 non financial companies, consisting of 25 companies that make fraudulent financial reporting and 25 others are companies that do not commit fraud. Statistical data analysis method used is logistic regression.The result of this research shows that only factor multiple directorships (CROSSDIR) and auditor switch (CPA) has significant influence on fraudulent financial reporting. While other factors, foreign ownership (FOROWN), leverage (LEV),  financial targets (ROA), effective monitoring (IND), related party transactions (RPT) has no significant influence on fraudulent financial reporting. The implications of this research note that the company is experiencing fraud reporting has high multiple directorships and a change of auditors in the period. It is important to know the factors that affect the fraudulent financial reporting to minimize fraud that occurred. So that the information used for decision making becomes relevant. 
PENGARUH MODAL INTELEKTUAL TERHADAP PROFITABILITAS PERUSAHAAN (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2011-2013) Caroline, Annauly Maria; Haryanto, Haryanto
Diponegoro Journal of Accounting Volume 4, Nomor 3, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aimed to examine the effect of the performance of intellectual capital consisting of value added physical capital (VACA), value added human capital (VAHU), stuctural capital value added (STVA), and value added intellectual coefficient (VAIC) on the company’s profitability as measured by return  on equity (ROE) and return on asset (ROA). The data used is the manufacturing companies listed in Indonesian Stock Exchange (IDX) 2011-2013. This empirical study using PLS (Partial Least Squares) as an analysis of the relationship between intellectual capital  (VAIC)  on manufacturing company’s  profitability. The analysis showed that: (1) intellectual capital (VAIC) positive and significant effect on the company’s profitability, (2) intellectual capital (VAIC) positive and significant effect on the company’s profitability of the future, and (3) the rate of growth of intellectual capital (ROGIC) positive and significant effect on the company’s profitability of the future.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN INTELLECTUAL CAPITAL PADA PROSPEKTUS IPO Gea Randu Septiana; Etna Nur Afri Yuyetta
Diponegoro Journal of Accounting Volume 2, Nomor 3, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to analyze the factors influencing the disclosure of intellectual capital (IC) information in the initial public offering (IPO) prospectuses in Indonesia. The analysis used independent variable of board size, board independence, board diversity, size, age, leverage, underwriter, auditor and offering stock. The dependent variable is intellectual capital (IC) disclosure index in IPO prospectuses.The study population is companies that IPO in Bursa Efek Indonesia (BEI/ Indonesia Exchange Stock) between 2008 and 2011. The sample used in this research was the secondary data from Bursa Efek Indonesia (BEI/ Indonesia Exchange Stock), i.e the prospectus of IPO company between 2008 and 2011. The sample was taken using the method of purposing sampling, and those meeting the selection  criteria were also taken. The sample usedwas of 72 companies. The statistic method used was multiplied analysis linear regression, with hypotheses testing of statistic t and F tests. The extent of the intellectual capital (IC) disclosure index is quantified using content analysis methodology. The results provide evidence that board size, and auditor  significantly influence the extent of IC disclosure in an IPO prospectus. Nonetheless, six variables, board independence, board diversity, size, age, leverage, underwriter and offering stock were not significant to the intellectual capital disclosure in an IPO prospectus.

Page 113 of 189 | Total Record : 1889

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