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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 CORPORATE GOVERNANCE DAN KARAKTERISTIK PERUSAHAAN TERHADAP TINGKAT PENGUNGKAPAN RISIKO KEUANGAN DALAM INTERIM REPORT Devi Febina Christie; Marsono Marsono
Diponegoro Journal of Accounting Volume 3, Nomor 3, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

This research aims to get empirical proof about the factors which are influence financial risk disclosure in interim reports of manufacture firms. Corporate characteristic used in this research are board size, board composition, audit committee size, concentration of ownership, profitability, leverage, and financial reporting risk. This research uses purposive sampling to carry out sample selection. There are 105 interim financial reports from manufacture firms which are listed in BEI (Bursa Efek Indonesia) period of June 30 from 2011 until 2013 become the sample in this research. Agency theory and Stakeholder theory are used to explain relationship inter variable. Statistic method that used for examining the hypothesis is multiple regression analysis. The result of this research showed that profitability and leverage degree are positive related significant with corporate risk disclosure. Concentration of ownership is negatively significant with corporate risk disclosure, while board size board composition, audit committee size, and financial reporting risk are not significant with corporate risk disclosure.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PELAPORAN PERUSAHAAN MELALUI INTERET (Studi Empiris pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Tahun 2013) Ega Dastentya Oktavia; Adityawarman Adityawarman
Diponegoro Journal of Accounting Volume 4, Nomor 2, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aimed to analyze the factors that affect the reporting of the company via the Internet on companies listed in Indonesia Stock Exchange in 2013. The company which increase voluntary information disclosure on the company's website can reduce information asymmetry. The information disclosed by the company is a signal which indicates that the company is better than other companies. Such disclosure is made to create transparency in the company and increase public confidence. The results showed that the status of the listing companies in the Corporate Governance Index, types of non-financial industries and the size of the company may increase voluntary information disclosure in the company's web site significantly, while the profitability does not affect the level of voluntary disclosure in the company's web site.
PENGARUH LINGKUNGAN ETIKA, PENGALAMAN AUDITOR DAN TEKANAN KETAATAN TERHADAP KUALITAS AUDIT JUDGMENT Pritta Amina Putri; Herry Laksito
Diponegoro Journal of Accounting Volume 2, Nomor 2, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

This research was aimed to obtain empirical evident whether there is any effect of environtmental ethics, auditor’s experience and obedience pressure toward audit judgment taken by auditor. This research was carried out at the Central Java especially in Semarang city with respondent  from auditors who work in Public Accountant Office in Semarang city.            The sampling was conducted by purposive judgment sampling technique. The criterias are auditor who worked on the Public Accountant Office  (KAP), especially in Central Java, Semarang city,  listed on Compartment IAI Directory Public Accountant in 2012, and has worked at least 1 year experience. Data is collected using questionnaires distributed as 75 and only 43 questionnaires that can be processed. Data analysis using multiple linear regression.            The results of this study showed that ethical environment, auditor’s experience and obedience pressure,  has a positive influence on quality of audit judgment. 
PENGARUH PENGUNGKAPAN LAPORAN BERKELANJUTAN TERHADAP MANAJEMEN LABA Lusiana Puspita Sari; Dwi Cahyo Utomo
Diponegoro Journal of Accounting Volume 8, Nomor 3, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

The aims of this research to asses the effects of disclosure of sustainability reports on earnings management. Disclosure of sustainability reports as an independent variable measured by GRI G4. Earnings management as a dependent variable and it is measured by discretionary accruals of the modified Jones model. The selection of the research sample was carried out by using a purposive sampling method on all Indonesian non-financial companies that published sustainability reports. The number of final samples obtained was 54 consisting of 18 companies in the period 2015 to 2017. The analysis techinique in research using the panel data regression. Overall, the results of the research indicate that disclosure of sustainability reports has a negative and significant effect. So, the sustainability report disclosure by the company can reduce the existence of earnings management. In this research also involves several control variables such as the level of profitability, leverage, the board of commissaris size and the audit committee size. Leverage, the board of commissaris size, and audit committee size have a negative and insignificant influence. While the profitability  has positive and insignificant influence.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PERGANTIAN AUDITOR (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2008 – 2012) Nikmah, Latifatun; Nur Rahardjo, Shiddiq
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 is to find empirical proof concerning factors that might influence auditor switching in Indonesia. Some of past research about factors that influence auditor switching still shows different results. Therefore, another research needs to retest the theory of auditors switching.The population in this research are all of the manufacturing companies listed on the Indonesia Stock Exchange and continously published financial statements in 2008 – 2012. Based on purposive sampling method, samples obtained by 70 companies in the period 2008 – 2012 so obtained 350 data observations. Hypothesis in this research are tested by logistic regression analytical method. Research variable being used are Accounting Firm Size (KAP), Audit Opinion (OPINI), Management Turnover (CEO), Financial Distress (FD), Percentage Independent Commissioner (IDK), and Auditor Switching (SWITCH). The result of this research show that: (1) Accounting Firm Size has significant effect on Auditor Switching, (2) Audit Opinion does not have significant effect towards Auditor Switching, (3) Management Turnover does not have significant effect towards Auditor Switching, (4) Financial Distress has significant effect towards Auditor Switching, and finally (5) percentage independent commissioner does not have significant effect towards Auditor Switching
PENGARUH DEWAN KOMISARIS DAN INVESTMENT ACCOUNT HOLDERS TERHADAP KINERJA BANK SYARIAH DI INDONESIA Chandra Dwi Setyawan; Adityawarman Adityawarman
Diponegoro Journal of Accounting Volume 6, Nomor 3, Tahun 2017
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this study was to examine the level of performance of Islamic Banks in Indonesia based board direcotrs attributes and Investment Account Holders. Then, this research ensures determinants on the disclosure. Hypothesis testing is based on level bank performance in the Annual Report of Islamic Banks. Using the legitimacy theory, the research examined level bank performance in Islamic Banks based on Islamic principles. Samples were taken from 7 Islamic Banks in Indonesia for 7 years. The study design using multiple regression analysis. The test results showed IAH (Investment Account Holders) significantly with bank performance of Islamic Bank. While that BS as number of board members and the board composition does not significantly with Bank Performance.
DIVERSIFIKASI PERUSAHAAN DAN MANAJEMEN LABA Dewi Lupitasari; Marsono Marsono
Diponegoro Journal of Accounting Volume 2, Nomor 4, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

This study examines the association between corporate diversification and earning management.This study making an explicit distinction between operational and geographicdiversification. Based on a sample of 124 mining and banking companies that listed on theIndonesian Stock Exchange in the period 2010-2011, The result of this study indicates thatoperation diversification did not have significant influence to earning management onmining and banking companies. Higher geographic diversification decrease earningmanagement on mining company. The more the banking company has geographicsegments, the higher the company perfoms earning management. Samples were selected bypurposive sampling method and Data were analyzedusing multiple regression analysis model.
ANALISIS PENGARUH CLIENT SIZE, AUDIT FIRM SIZE, DAN AUDIT FEE TERHADAP AUDIT QUALITY Muhammad Kafabih; Agustinus Santosa Adiwibowo
Diponegoro Journal of Accounting Volume 6, Nomor 3, Tahun 2017
Publisher : Diponegoro Journal of Accounting

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Abstract

This research attempted to investigate the influences of client size, audit firm size, audit fee, toward audit quality. Client size, audit firm size, and audit fee expected to explain their influences toward audit quality.The data used by this research are secondary data taken from Indonesian Site Exchange (IDX) website that is manufactur companies listed from 2012-2015. This research uses purposive sampling method, and done data analysis that are descriptive analysis, classical assumption test, and regression test. This research used IBM SPSS 20 to analyzes the data.Based on the results, known that client size and audit fee have significantly positive influences toward audit quality. While audit firm size has significantly negative influence toward audit quality.
PENGARUH BOOK TAX DIFFERENCES TERHADAP PERTUMBUHAN LABA Amos Rico Brolin; Abdul Rohman
Diponegoro Journal of Accounting Volume 3, Nomor 2, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to find empirical evidence about the influence of book-tax differences on the earnings growth. Population of this research manufacturing companies listed in Indonesia Stock Exchange (IDX) from 2008-2012. Sampling is done by using purposive sampling method. Sample of this study is composed of 355 companies during the five years observation. This study used multiple linear regression analysis for testing the influence of independent variables on dependent variable. The results showed that temporary differences has significant effect on the earnings growth. Permanent differences has no significant effect on the earnings growth one period ahead
PENGARUH PENGALAMAN AUDITOR DALAM MERESPON INFORMASI PERSUASIF AUDITEE Sigit Wira Pratama; Sudarno Sudarno
Diponegoro Journal of Accounting Volume 4, Nomor 2, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

In  practice,  Auditor’s  perception  and  preference  about  the degree  of  importance  of government  procurement  control system  are  different  between  them.  And  dualism  of information that auditee gives to auditor, makes auditor have to respon in manner of completion of audit task and provided assurance opinion. Many factors, that influence auditor’s perception and respon, one of them is auditor’s audit experience. This study examines how auditor’s audit  experience influence auditor perception and preference about the degree of importance of government procurement control system and influence in auditor’s respon about persuasiveness of information provided by auditee. Research sample are auditors  who  work  in Indonesian Supreme Audit  Board  (head office and representative  office).  The  result  indicates  that  auditor’  experience  have  influence auditor’s respon in two condition management low and high ratings. However, this study do not explain the influence of auditor’s experience in perception and preference about the degree of importance of government procurement control system.

Page 119 of 189 | Total Record : 1889

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