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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 MEMPENGARUHI PROBABILITAS FINANCIAL DISTRESS PERBANKAN INDONESIA Choirina, Putri Mutia; Afri Yuyetta, Etna Nur
Diponegoro Journal of Accounting Volume 4, Nomor 2, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

This research aims to analyze the effect of the variabels to predict Indonesian Banks’s financial distress. Those variabel was chosen by using 5C methods. The 5C methods consist of GCG (good corporate governance), NCF (net cash flow), CIR (cost income ratio), LDR (loan to deposit ratio), ETA (equity capital to total asset), TAG (total asset growth), NPL (non performing loans), PE (price to earning ratio), PB (price to book ratio). The population of this study was all banks listed in Indonesia Stock Exchange (ISX) in 2008-2013. Sampling is done by using purposive sampling method, until founded that was 25 financial distress phenomena that happens in that periods.This study used logistic regression analysis for testing the influence of independent variables on dependent variable.The results of this study showed good corporate governance, equity capital to total asset, and price to book ratio negative significantly influence to the probability of financial distress. Meanwhile price to earning ratio positive significantly influence to the probability of financial distress. Cost income ratio, loan to deposit ratio, total asset growth and non performing loans had no significantly influence to to the probability of financial distress.
PENGARUH PRAKTIK TATA KELOLA PERUSAHAAN YANG BAIK TERHADAP PENGUNGKAPAN LINGKUNGAN PERUSAHAAN Pradesta Ariningtika; 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 effect of the practice of good corporate governance on corporate environmental disclosure. The practice of good corporate governance is proxied by the proportion of the board of commissioners, the number of meetings the board, audit committee size and the number of audit committee meetings. This study also includes profitability, company size and leverage as control variables. The population of this research is the mining industry companies are listed on the Indonesia Stock Exchange (IDX) 2010-2011. Total observations is 38 mining companies. Sampling technique in this study is purposive sampling method. The data analysis techniques use multiple linear regression method. The results showed that the number of meetings of the board of commissioners and the size of the audit committee significantly influence corporate environmental disclosure. Meanwhile, the proportion of independent commissioners, the number of audit committee meetings, profitability, company size and leverage did not significantly influence towards corporate environmental disclosure
PENGARUH SISTEM PENGENDALIAN INTERN TERHADAP KECURANGAN LAPORAN KEUANGAN PEMERINTAH DAERAH Fitri Jumi Rahayu; Tri Jatmiko Wahyu Prabowo
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 empirically the influence of government internal control system to the level of fraud on the financial statements of local government. The government's internal control system consists of several elements, that are control environment, risk assessment, control activities, information and communication, and monitoring. fraudulent financial statements are misstatements arising from fraud contained in financial reporting including misstatements or deliberate deletion of amounts in the financial statements to diceive the users of financial statements and misstatements resulting from undue treatment of assets.Data were collected using questionnaire survey. The questionnaires were delivered t0 72 employes of local government unit (SKPD) Semarang Regency specifically at financial/accounting departement. A total of 86 questionnaires 72 were returned and 64 can be proccesed. There are five hypotheses that were tested by using multiple regression analysis.The results of this study show that environment, risk assessment, control activities, information and communication and monitoring have significant negative effect on the level of fraud in the local government financial statements. This means that the better the government's internal control system (control environment, risk assessment, controlling activities, information and communication, monitoring) will lead to a decrease in the rate of fraud
PENGARUH KONVERGENSI IFRS TERHADAP ASIMETRI INFORMASI (STUDY KASUS PADA PERUSAHAAN REAL ESTATE DI INDONESIA) Rian Aditya Novianto; Nur Cahyonowati
Diponegoro Journal of Accounting Volume 3, Nomor 2, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the effect of IFRS aplication on the company to the amount of asymmetric information value which calculate by bid-ask spread stock price. This study uses one independent variable (IFRS), where the effect of this IFRS measured using dummy variable and three control variables, such as DER, ROE, and SIZE to the company. The application of IFRS is predicted can decrease the asymmetric information value.This empirical study uses purposive sampling techniques in data collection where data used is the data of 37 Real Estate and Property companies listed on the JSE during 2011-2012, which is continuously listed on the Stock Exchange and not have negative equity. This study uses linear regression analysis with the help of a computer program called SPSS.The test results showed that the application of IFRS in Real Estate and Property companies significantly influence the increasing amount of the assymetric information value. However, the control variables such as DER, ROE, and SIZE do not show a significant effect on the changing amount of the asymmetric information value.
FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK ORANG PRIBADI (Studi Empiris Pada Wajib Pajak di Kota Magelang) Agustina Dewi Nugraheni; Agus Purwanto
Diponegoro Journal of Accounting Volume 4, Nomor 3, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

This  study  aimed  to  analyze  the  factors  that  influence  individual  taxpayer compliance in Magelang. Independent variables which are used to examine the individual taxpayer   compliance,   among   others:   the   taxpayer   awareness,   knowledge   and understanding of taxation, tax penalties, the tax authorities of tax service quality, ditributif justice, procedural justice and interactional justice. Respondents of this research is the individual taxpayer who has had SPT and domiciled in Magelang.The sampling technique in this study using cluster sampling method, while the data source is a type of primary data with questionnaires as the instrument. Questionnaires were administered to 119 respondents using a Likert scale of 1 to 5. The data analysis of data performed by multiple linear regression analysis using SPSS version 21 for Windows.The results showed that (1) Awareness of the taxpayer is positively significant effect on tax compliance, (2) Knowledge and understanding of taxation taxpayer is positively significant  effect  on  tax  compliance,  (3)  Penalties  taxation  expressly  granted  to  the offender taxes positive and significant effect on tax compliance, (4) The tax authorities of tax service quality give a positive and significant effect on tax compliance, (5) Distributive justice is not significant effect on tax compliance, (6) Procedural justice give a positive and significant effect on taxpayer compliance, and (7) Interactional justice also provide a positive and significant effect on tax compliance.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PELAPORAN KEUANGAN PERUSAHAAN MELALUI WEBSITE PERUSAHAAN Novita Nisa Keumala; Dul Muid
Diponegoro Journal of Accounting Volume 2, Nomor 3, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

Financial reporting is one of the most important information for investors. The development of communications technology so rapidly the company can be utilized to deliver the information needed by investors to more easily and quickly. This study aims to examine the factors that affect the company's financial reporting on the Internet by non-financial companies in the personal website of the company. The variables used in this research are firm size, profitability, industry type, leverage,  outside ownership and systematic risk. This research was conducted by a survey of non-financial companies listed on the Indonesia Stock Exchange in 2011. Technique sampling was used is stratified random sampling. The Hypothesis was examined by logistic regression. The results showed that only the firm size  is positively related on corporate IFR practices and Profitability is negatively related on corporate IFR practices. While other variables, namely, industry type, leverage, outside ownership and systematic risk is not significant. 
ANALISIS KOMPARASI RELEVANSI NILAI INFORMASI AKUNTANSI SEBELUM DAN SESUDAH ADOPSI IFRS DI INDONESIA (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode Tahun 2009-2014) Fajar Dewantoro; Etna Nur Afri Yuyetta
Diponegoro Journal of Accounting Volume 5, Nomor 2, Tahun 2016
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aimed to test whether there is an increase in the value relevance of accounting information after the adoption of IFRS in Indonesia. The value relevance of accounting information can be seen on the effect of earnings per share, book value of equity, operating cash flows, and goodwill in the decision-making of investors as reflected in the stock price.This research was an empirical study with purposive sampling technique in data collection. Data were obtained from secondary data manufacturing company’s financial statements during period 2009 through 2014.The sample consisted of 13 companies with total of 78 data during this before and after IFRS period. The data were analyzed using multiple regression analysis and chow test analysis The result of this study showed that there were an increasing in the value relevance of accounting information after adoption of IFRS in Indonesia. This chow test result showed that there were no regression model deferences between the value relevance of accounting information before and after the adoption of IFRS in Indonesia.
PENGARUH GOOD CORPORATE GOVERNANCE DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA Herlambang, Setyarso; Darsono, Darsono
Diponegoro Journal of Accounting Volume 4, Nomor 4, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

This research aims to analyze the effect of Good Corporate Governance (GCG) and firm size on earning management. GCG variable is proxied by board size, board compotition and audit comitee size. Firm size is measured by total assets. The dependent variable, earnings management, is measured by the discretionary accrual.Population of this research are manufacturing companies listed in Indonesia Stock Exchange (BEI) in 2012 and 2013. Purposive sampling method is using to take the samples so it takes 168 firm to use as data research. Method for testing the hypthesis in this research was conducted using multiple linear regression.The results show that board compotition and firm size have negative significant effect to earning management. This research also show that board size and audit commitee size have no effect related to earning management.
PENGARUH BELANJA MODAL TERHADAP PERTUMBUHAN KINERJA KEUANGAN DAERAH DENGAN PENDAPATAN ASLI DAERAH SEBAGAI VARIABEL INTERVENING (Studi Kasus di Propinsi Jawa Tengah) Fajar Nugroho; Abdul Rohman
Diponegoro Journal of Accounting Volume 1, Nomor 1, Tahun 2012
Publisher : Diponegoro Journal of Accounting

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Abstract

The research aims to analyze the influence of Capital Expenditure for finansial performance growth through revenue affluent as intervening variables. This research refers to a previous research’s conducted by Asha Florida (2007). Objects of this research is the entire district and city in Central Java province.The research was carried out by the method of documentation. The data used are secondary data, which comes from the realization of the Budget Report Revenue and Expenditure (Budget) of the city district in Central Java from 2008 until 2010.The results of this study indicate that the Capital Expenditures negatively affect the growth of the region's financial performance directly, whereas indirect positive effect on Capital Spending Growth through Revenue Financial Performance as an intervening variable region.
PENGARUH KNOWLEDGE SHARING DAN FAKTOR DEMOGRAFI TERHADAP KINERJA PEGAWAI Apri Anggita; 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 examine the relationship between knowledge sharing, demographic factors (age, education level, position, tenure) on employee performance. This research was conducted in 12 Regional Work Unit of Regency/ City in Central Java with 104 employees. Sampling technique in this research use purposive sampling. Statistic analysis used to analyze data using Structural Equation Modeling (SEM) with software Amos version 22.0. The results showed that knowledge sharing, education level, tenure have a positive and significant effect on employee performance. While the age factor has a positive and insignificant effect on employee performance, and position factor of employees have a negative and insignificant effect on performance.

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