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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 STRUKTUR DEWAN KOMISARIS, KEPEMILIKAN, DAN VARIABEL REPUTASI TERHADAP IPO UNDERPRICING DI INDONESIA Nindia Putri Patahita; Etna Nur Afri Yuyetta
Diponegoro Journal of Accounting Volume 8, Nomor 2, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine whether underpricing is associated with board of commissioners structure, ownership, and variable of reputations, and how those variables affecting IPO underpricing in the Indonesian equity market. To get the lastest development, samples in this study is using Indonesian firms that conducting IPO in the period of 2014-2017. Sampling uses a purposive sampling method that leaves 88 companies as the research sample. The independent variables in this study are size of the board of commissioners, independence of the board of commissioners, concentrated ownership, institutional ownership, underwriter reputation, and auditor reputation. This research model was tested using multiple regression analysis. The results showed that the structure of the board of commissioners, concentrated ownership, and the underwriter reputation is negatively related to underpricing which indicated that those variables had a large role to in reducing information asymmetry between the issuer and investors. The auditor reputation variable proved to have a positive effect and the last is institutional ownership variable is the only variable that had no effect on underpricing
ANALISIS PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP RISK DISCLOSURE (Studi Empiris pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia 2012-2014) Hermas Aditya; Wahyu Meiranto
Diponegoro Journal of Accounting Volume 4, Nomor 4, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this study was to examine the effect of board size,the proportion of independent board, managerial ownership, and institutional ownership. While risk disclosure as the dependent variable was measured using RDI (Risk Disclosure Index). There are 46 items on RDI. RDI incorporate components that are relevant to the banking companies, which came from Bank Indonesia Circular Letter in 2012. The elements contained in Circular Letter of Bank Indonesia has become material to obtain a list of disclosures of each company.This study uses secondary data with entire population manufacture companies listed in the Indonesia Stock Exchange (BEI) in 2012 up to 2014. Sample contains from 28 companies. The method used to determine the sample using purposive sampling. The analytical method used is multiple regression as the analysis technique using by SPSS.The results of hypothesis testing showed that board size and institutional ownership positively affects risk disclosure. While the proportion of independent board and managerial ownership did not significantly affect risk disclosure.
PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, DEWAN KOMISARIS, KOMITE AUDIT DAN KUALITAS AUDIT TERHADAP PENGUNGKAPAN INFORMASI PERTANGGUNGJAWABAN Yulinia Erwanti; Haryanto Haryanto
Diponegoro Journal of Accounting Volume 6, Nomor 4, Tahun 2017
Publisher : Diponegoro Journal of Accounting

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Abstract

The practice of disclosure of social responsibility information plays an important role for the company because the company lives in a community environment and its potential activities have social and environmental impacts. The purpose of this study is to provide an overview of the practice of disclosure of social responsibility information conducted by manufacturing companies in Indonesia and to find out whether factors within the firm influence disclosure of information Corporate social responsibility of manufacturing.The population in this study is a manufacturing company listing on the Indonesia Stock Exchange (BEI) in 2013-2015. The manufacturing sector was chosen because this sector has the largest number of listings firms compared to other business sectors. In addition,  this  sector  is  a  sector  that  has  the  widest  range  of  stakeholders  covering investors, creditors, governments, and the social environment so as to need to disclose social information. The total sample in this study amounted to 36 companies, with two years of observation period. The total observations made in this study were 44. This study used multiple regression analysis method to test the hypothesis.The  results  of  this  study  indicate  that  the  variable  size  of  the  company significantly influence CSRD on Manufacturing companies listed on the Indonesia Stock Exchange in 2013-2015. Profitability variables have no significant effect to CSRD on Manufacturing companies listed on Indonesia Stock Exchange in 2013-2015. The size of the board of commissioners (DKOM) has a positive and significant effect on CSRD on Manufacturing listed on the Indonesia Stock Exchange in 2013-2015. Audit committee size variables (UKAD) have no significant effect to CSRD on companies in Indonesia Stock Exchange. Audit quality variables (KUAD) have a negative effect on CSRD on Manufacturing companies listed in Indonesia Stock Exchange in 2013-2015.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN MODAL INTELEKTUAL (Studi Empiris pada Perusahaan yang Terdaftar di “Indeks Kompas 100” Tahun 2010-2012) Adi Putra Setianto; Agus Purwanto
Diponegoro Journal of Accounting Volume 3, Nomor 3, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

This research aims to analyze the influence of firm size, ownership concentration, leverage, profitability, auditor type, level of intellectual capital, and listing status on the intellectual capital disclosure. This research is using industry affiliation as control variabel.            The populations of this research are all companies that listed in Indeks Kompas 100 Indonesian Stock Exchange (IDX) during 2010-2012. The sample was selected using purposive sampling method and obtained fourty eight companies being sampled. This research analyzes the company’s annual report using the method of content analysis. Data analysis used descriptive statistics, classical assumption test, and multiple linear regression analysis.            The result of this study showed that firm size, ownership concentration, auditor type and listing status significantly influence to the intellectual capital disclosure. Meanwhile, leverage, profitability, and level of intellectual capital had no effect to the intellectual capital disclosure.
PENGARUH UKURAN PERUSAHAAN, LEVERAGE, PROFITABILITAS, CAKUPAN OPERASIONAL PERUSAHAAN, DAN SERTIFIKASI ISO 14001 TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (Studi pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2012-2013) Bawono, Adetya Agung Kusumo; Haryanto, Haryanto
Diponegoro Journal of Accounting Volume 4, Nomor 3, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to test empirically the effect of firm size, leverage, profitability, operational scope of the company, the certification of ISO 14001 on the disclosure of corporate social responsibility in manufacturing companies in Indonesia. Samples were taken by using purposive sampling then selected with predetermined criteria and obtained a sample of 192 companies. This study uses secondary data, annual report manufactur companies listed in Indonesia Stock Exchange 2012-2013. Data analysis techniques used in this research is multiple linear regression analysis technique. The results showed that the variable size of the company and ISO 14001 certification has a positive significant effect on the disclosure of corporate social responsibility. While variable leverage, profitability, and operational coverage th```e company has no significant effect on the disclosure of corporate social responsibility.
PERAN AUDIT INTERNAL DALAM PENGUNGKAPAN KELEMAHAN MATERIAL SEBAGAI PENUNJANG TATA KELOLA PERUSAHAAN YANG BAIK Samatha Adisty Ekasiwi; Endang Kiswara
Diponegoro Journal of Accounting Volume 2, Nomor 2, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to analyze the factors and the role of internal audit that affect the likelihood of disclosure of material weaknesses in the company in Indonesia. This research study is a replica of Lin et al. where the difference with previous studies is the study conducted in Indonesia and had conducted a survey using a questionnaire first. There are six variables that might impact on the disclosure of material weaknesses in the company. The three variables are indicators of the Attributes of Internal Audit Function (IAF), namely competence, objectivity, and investment. Three other variables are indicators of the Internal Audit Activity Function (IAF) is the grade of internal audits, follow-up and coordination.The results show the competence of internal auditors has no effect on the disclosure of material weaknesses, internal auditor objectivity positive influence on disclosure of material weaknesses, investments in internal auditor has no effect on the disclosure of material weaknesses, internal audit grade does not affect the disclosure of material weaknesses, follow-up on audit findings are not affect the disclosure of material weakness, and coordination between the internal auditor with the external auditor has no effect on the disclosure of material weaknesses.Implications of the results of research on good corporate governance, internal auditor competence is not in line with the principles of accountability, objectivity of internal auditors in line with the principles of transparency and independence, investment in internal auditors do not fit the principles of fairness and equity, internal audit grade do not meet the principles of accountability, follow-up audit findings has not been effective in accordance basic guidelines for transparency, coordination with external auditors can not satisfy the principle of independence.
UKURAN PERUSAHAAN, UKURAN DEWAN DIREKSI, KEPEMILIKAN MANAGERIAL, KUALITAS AUDIT DAN PENGUNGKAPAN PENGENDALIAN INTERNAL Daniel Satrio Partogian; Totok Dewayanto
Diponegoro Journal of Accounting Volume 7, Nomor 4, Tahun 2018
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the effect of firm size, board size, managerial ownership, and audit quality as independent variable toward internal control disclosure as dependent variable.This study uses secondary data obtained from the Indonesia stock exchange (idx). This research using a sample as many as 339 manufacturing companies registered in BEI year 2014 – 2016. The methods used in this research is purposive sampling method. Statistical techniques used in this study is a multiple regression.The results obtained from this research shows the firm size and managerial ownership has the significant positive influence on the internal control disclosure. But not board size and audit quality showed significant results against internal control and disclosure.
PENGARUH AUDITOR INTERNAL TERHADAP KUALITAS PELAPORAN KEUANGAN PADA BANK PERKREDITAN RAKYAT DI JAWA TENGAH Shabrina Rahutami Nur Amalia; Herry Laksito
Diponegoro Journal of Accounting Volume 3, Nomor 2, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this study is to examine the influence of Internal Auditor on financial reporting quality. Financial reporting is important part as considered thing for their decision maker. Thus, financial reporting quality needs to be overseen because of that influence on stakeholders decision. Nowadays, internal audit role is beamed as one of important role to improve financial reporting quality.This study uses primary data with questionnaires sent to internal audit directors of public credit bank in some city in Central Java. Sampling method that used is convenient sampling. Samples are choosen based on the easiness to control the questionnaires. This study uses 96 samples of Bank of Public Credit and there are 49 questionnaires which is returned. Because there are 3 outliers, the data that can be processed is 46. Statistic tool that used in this study is logistic regression. Before using logistic regression, questionnaires are tested by the validity and reliability testing.The result of this study indicate that internal auditor influences the financial reporting quality. Coordination and coorperation between internal auditor and eksternal auditor have positive influence on improvement of financial reporting quality. The greater involvement of internal auditor in overseeing financial reporting reliability will improve financial reporting quality. 
ANALISIS PENGARUH AGRESIVITAS PAJAK TERHADAP CASH HOLDING DAN NILAI PERUSAHAAN Anisa, Nurul; Muid, Dul
Diponegoro Journal of Accounting Volume 6, Nomor 4, Tahun 2017
Publisher : Diponegoro Journal of Accounting

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Abstract

This study was aimed to examine the effect of corporate tax aggressiveness on the amount of firm cash holding and the value of the company. Book-Tax Difference is used as a measure of corporate tax aggressiveness. The cash flow sensitivity of cash is used to measure the amount of cash holding and Tobin’s Q is used to measure the value of the company.The population in this study is all manufacturing companies listed in Indonesia Stock Exchange in 2015. Sampling method in this research is purposive sampling. The final total amount of samples in this study were 109 companies.After going trough the stages of data processing and analysis techniques used are multiple regression analysis. The analysis showed that independent variable of taxaggressiveness does not affect the amount of cash holding. But the results of the further analysis indicatethat tax aggressiveness affect the value of the company.
PENGARUH MEKANISME CORPORATE GOVERNANCE DAN STRUKTUR KEPEMILIKAN TERHADAP KINERJA KEUANGAN Ridho Alief Noviawan; Aditya Septiani
Diponegoro Journal of Accounting Volume 2, Nomor 3, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this study is to examine the influence of corporate governance (board of commissioner, independent commissioner, board of director, and audit committee) and ownership structure (institutional ownership and managerial ownership) on financial performance (return on assets). Company’s management should be monitored and controlled to ensure that company management is fit with the regulation so the harmony of interest between management and shareholders will be occured and it also could reduce the conflict of interest.This study uses secondary data from manufacturing companies’ financial report which is listed on Bursa Efek Indonesia in 2007 – 2011. Sampling method of this study is using purposive sampling method. This study uses multiple linear regression as analysis instrument. Before doing the regression test, it’s examined by using classical assumption tests.The results of this study indicate that board of commissioner, independent commissioner, audit committee, and managerial ownership did not influence financial performance while board of director and institutional ownership influenced it. This proves that good relation with the external parties and the ownership from other institutions could increase financial performance.

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