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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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DETERMINAN DAN KONSEKUENSI INVESTASI LINGKUNGAN: Studi Empiris Pada Perusahaan yang Memperoleh Penilaian PROPER Paramita, Silvia; Chariri, Anis
Diponegoro Journal of Accounting Volume 2, Nomor 2, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

The aim of this research is to examine the effect of determinant variables (firm size, type of industry, and ownership structure) on the environmental investment and the effect of environmental investment on firm performance as the consequences variable. Environmental investment appraisal using PROPER published by the Ministry of Environment of the Republic of Indonesia and corporate performance measured by ROA. This research used quantitative approach that examined the relationship between variables through hypothesis testing. The sampling method was purposive sampling of 30 public listed companies awarded PROPER during 2009-2011. The data analysis and hypothesis testing techniques used multiple regression analysis. The results indicated that firm size and foreign ownership have a positive effect on environmental investment while profile and institutional ownership negatively affect the investment environment. Supporting the previous research, environmental investment has a positive effect on firm performance. Environmental investment can lead to higher profitability, build an image and reputation, and to increase credibility and legitimacy of the company.
MENDETEKSI DAN MEMPREDIKSI KECURANGAN LAPORAN KEUANGAN : KEEFEKTIVAN FRAUD TRIANGLE YANG DIADOPSI DALAM SAS NO.99 Putri Siska Ayu Lestari; Sudarno Sudarno
Diponegoro Journal of Accounting Volume 8, Nomor 4, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

The objective of this study is to detection and prediction financial statement fraud that are analyzed by the fraud triangle adopted statement of auditing standards No.99.independent variable of this study are pressure that are proxy financial stability, external pressure, personal finance need, and financial targets. Opportunity that are proxy nature of industry and ineffective mnitoring. And rationalization. This study used secondary data from annual report of non-financial companies listed on Indonesia Stock Exchange in 2017. This study used purposive sampling and logistic regression analysis method to examine the relation between independent variable and dependent variable. This study showed that are a proxy from pressure variable in financial stability is asset change  has significant relation to financial statement fraud. And but a proxy external pressure is free cash flow and a proxy financial target is return on asset has not significant relation to financial statement fraud. And a proxy from opportunity variable in nature of industry and ineffective monitoring are receivable, committe audit, and independence committe audit has not significant relation to financial statement fraud.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI UNDERPRICING PADA SAAT INITIAL PUBLIC OFFERING (IPO) DI BURSA EFEK INDONESIA PERIODE 2010-2012 Rahma Indria Puspita; Daljono Daljono
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 variables that influence underpricing when initial public offering at the Indonesia Stock Exchange 2010-2012 period. The variables examined include industry age, the percentage of offers, offers time period, financial leverage, and the growth of total assets.The research was carried out by multiple regression analysis, data collection tools used were observational studies and literature study with purposive sampling method. Sample of 50 companies from a population of 71 companies. The research concluded that first industry age not proven effect on the level of underpricing, second the percentage of offers not proven effect on the level of underpricing, third offers time period shown proven effect on the level of underpricing, fourth financial leverage not proven effect on the level of underpricing, and fifth the growth of total assets shown proven effect on the level of underpricing.
THE IMPACT OF AUDIT COMMITTEE CHARACTERISTICS ON FINANCIAL DISTRESS Nano Siswanto; Fuad Fuad
Diponegoro Journal of Accounting Volume 6, Nomor 2, Tahun 2017
Publisher : Diponegoro Journal of Accounting

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Abstract

This study investigates the impact of audit committee characteristics on financial distress. This study uses four characteristics of audit committee. That is size of audit committee, independence of audit committee, meeting frequency of audit committee and competency of audit committee. Population used in this study is 123 servicing listed firms in Indonesia Stock Exchange in 2013-2015. Based on purposive sampling method, there are 92 samples that consist of 27 financially distressed firms and 65 non-financially distressed firms. Financial distress criteria are measured by a company that has a negative net income for two years in a row. Data are analyzed using logistic regression with SPSS 20. The results show that audit committee competence has significant negative affect with financial distress.
ANALISIS FAKTOR – FAKTOR YANG MENDORONG PERGANTIAN KANTOR AKUNTAN PUBLIK (KAP) Studi Pada Perusahaan Publik di Indonesia Tahun 2007 - 2012 Arinta, Khasaras Dara; Adiwibowo, Santosa
Diponegoro Journal of Accounting Volume 2, Nomor 4, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

This research aims to know empirical evidence as for factors influencing  auditor switching on company listed in Indonesia Stock Exchange. The factors to be analysised in this research in  audit fees (FEE), audit opinion (OPINI), firm size (KAP), client size (LnTa), management turnover (CHM) and financial distress (DER).The data being used is from company which is listed in “Bursa Efek Indonesia” (BEI) in 2007 – 2012 period. Total sample in this research 510 companies using purposive sampling. Examinition of hypothesis conducted by using logistic regression.Results of this research are that auditor size and client size has significant effect on auditor switching. While other factors like audit opinion, client size, management turnover and financial distress do not have significant effect on auditor switching.
PENGARUH KINERJA KEUANGAN DAN CORPORATE GOVERNANCE TERHADAP HARGA PASAR SAHAM Rizal Noviananda; Agung Juliarto
Diponegoro Journal of Accounting Volume 8, Nomor 4, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the effect of financial performance, and corporate governance on stock market prices. Financial performance is tested by the current ratio, debt to equity ratio, total asset turnover, and return on assets. Corporate governance is measured by the score of the Corporate Governance Perception Index (CGPI). This study uses secondary data in the form of company annual reports and market data available on Bloomberg and IDX. The population of this study are companies listed on the Indonesia Stock Exchange in 2015-2017 and samples from this study were selected using a purposive sampling method with the criteria of non-financial companies that are consistently included in LQ 45 and have the data needed in this study. There are 25 companies that meet the criteria as research samples. Data analysis was carried out by multiple linear regression analysis methods. The results showed that the current ratio and roa did not significantly influence stock prices. Meanwhile, corporate governance has a negative influence on the stock prices. In addition, the debt to equity ratio and total asset turnover have a positive influence on stock prices.
PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN BANK UMUM SYARIAH DI INDONESIA Fierda Shofa; Fuad Fuad
Diponegoro Journal of Accounting Volume 3, Nomor 4, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this study was to determine the effect of intellectual capital on the financial performance of Islamic banks in Indonesia. Dependent variable used in this study is the financial performance of Islamic banks based on ROE, CTA and islamicity financial performance index. Independent variables used in this study is the intellectual capital which is measured by using Pulic model that called Value Added Intellectual Coefficient (VAIC) which has been modified by Ulum.The sample in this study is Islamic banking which is the Sharia Commercial Banks registered in Bank Indonesia in 2009-2013. The sample was selected using purposive sampling method. Study sample consisted of annual report from 11 Islamic banks in Indonesia. Total sample used 34 banks. Data analysis technique by Simple Linear Regression.The results showed that the intellectual capital significantly effect on ROE and CTA. Intellectual capital not an impact Islamicity financial performance (ZPR, PSR and Islamic Income vs Non Islamic Income)
HUBUNGAN MANAJEMEN LABA SEBELUM IPO TERHADAP RETURN SAHAM DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI Surya, Angga; Januarti, Indira
Diponegoro Journal of Accounting Volume 1, Nomor 1, Tahun 2012
Publisher : Diponegoro Journal of Accounting

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Abstract

The financial statements is a source of information for investors in making investment decisions. At the time of IPO, managers tend to take advantage of high information asymmetry for earning management in order to attract investor in earnings report. The purpose of this study is to investigate earnings management during periods around the Initial Public Offering of a company. This study also examine the effect of earnings management on stock returns and examine firm size in moderating the relationship between earning management and stock return. Sample of the study consists 68 non-financial companies that take place IPO during 2005-2010. Research model to examine the discretionary accruals using the Modified Jones models. One test sample t-test is used to test whether significant discretionary accrual among IPOs and multiple linear analysis is used to examine the effect of earnings management to market reaction and the moderating influence of firm size in relation to the stock returns of earnings management. The results shows that there are patterns of earnings management in t-1, t0 and t +1 periods. 1 year of earnings management before the IPO do not significantly influence stock returns. However, the company size proved to moderate the relationship of earnings management 1 year before the IPO shares to return with positive coefficient.
PERAN TATA KELOLA PERUSAHAAN PADA PENGUNGKAPAN MODAL INTELEKTUAL Fadhil Rahandika; Totok Dewayanto
Diponegoro Journal of Accounting Volume 8, Nomor 3, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

The aim of this study is to examine the role of corporate governance in intellectual capital disclosure. This study used firm performance, capital structure and fim size as control variable. The population in this study consists of manufacturing companies in Indonesia Stock Exchange for the period 2015 - 2017. Sample determined with purposive sampling method. Total sample of this research is 381 companies.This study used multiple regression analysis for hypotheses testing. The results of this study show that board size, the propotion of independent commissioner, blockholder ownership and government ownership has positive effect and significant on intellectual capital disclosure. Meanwhile, board tenure has no effect on on intellectual capital disclosure
PENGARUH LANGSUNG DAN TIDAK LANGSUNG HUMAN CAPITAL TERHADAP NILAI PERUSAHAAN ( Studi Empiris terhadap Perusahaan Perbankan yang tercatat di Bursa Efek Indonesia periode 2010-2012 ) Tresnasari, Fauzia; Juliarto, Agung
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 fundamental accounting variables and the role played by the components of intellectual capital including interaction between the components of intellectual capital in creating firm value. Fundamental accounting variables proxied by Book Value per Share (BVPS) and Earning per Share (EPS), while intellectual capital components as measured by Value Added Intellectual Coefficient (VAIC) consist of Capital Employed Efficiency (CEE), Human Capital Efficiency (HCE), and Structural Capital Efficiency (SCE). In addition, this research uses multiplication between HCE and SCE as an interaction variable. Research sample comprised all firms listed on  Indonesia Stock Exchange in the banking sector for the period 2010-2012. Sampling method used in this study was purposive sampling to obtain 84 observations for analysis. This study utilized Ordinary Least Square (OLS) regression as a main analysis technique. Findings confirm the existence of a positive relationship between fundamental accounting variables i.e. BVPS & EPS, and  firm value. Out of three components VAIC, only CEE shows positive relationship with firm value. The two components of IC, namely HCE and SCE, show a significant positive influence on firm value when these two variables interact. It indicates an indirect relationship between HC and firm value.

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