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<![CDATA[PENGARUH SURPLUS FREE CASH FLOW DAN MEKANISME GOOD CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA ]]>
<![CDATA[S. Willy Rahadyan W]]>;
<![CDATA[Agus Purwanto]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 4, Nomor 2, Tahun 2015 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[The aim of this research is to investigate the influence of surplus free cash flow and good corporate governance mechanisms to earning management. Good corporate governance mechanisms that used in this research, such as : board of commissioner size, board of commissioner independent, audit committee size, the frequency of audit committee meetings, and the number of finance experts audit committee.The sample in this research are manufacturing companies which were listed in Indonesia Stock Exchange.in the year of 2012-2013. Total sample in this research are 139 companies that selected with purposive sampling method. This research uses multiple regression analysis method to investigate the influence of surplus free cash flow and good corporate governance mechanisms to earning management.The results of this research indicate that surplus free cash flow had a positive significant influence to earning management, board size had a negative significant influence to earning management. Board of commissioner independent, audit committee size, the frequency of audit committee meetings, and the number of finance experts audit committee had not a significant influence to earning management. ]]>
<![CDATA[PENGARUH STRUKTUR KEPEMILIKAN, LEVERAGE DAN RETURN ON ASSETS (ROA) TERHADAP KEBIJAKAN DIVIDEN (Studi Empiris pada Perusahaan Nonkeuangan yang Terdaftar di Bursa Efek Indonesia) ]]>
<![CDATA[Noor Rachmad, Anggie]]>;
<![CDATA[Muid, Dul]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 2, Nomor 3, Tahun 2013 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[This study aims to analyze the effect of ownership structure, Leverage, and Return On Assets on dividend policy of all non-financial companies listed st the Indonesia Stock Exchange in the year 2009-2011. This research is an empirical study with purposive sampling techniques in data collection. Data are obtained from secondary annual report of 33data non-financial companies listed at the Stock Exchange in the year 2009-2011. Data are analyzed using multiple regression. Hypothesis testing results indicate that managerial ownership, Leverage, and Return On Assets as well as control variable firm size significantly affect dividend policy. Furthermore, institutional ownership and minority ownership do not significantly influence the dividend policy.]]>
<![CDATA[PENGARUH KOMPETENSI AUDITOR TERHADAP PERENCANAAN AUDIT DENGAN DIMODERASI PEMAHAMAN TEKNOLOGI INFORMASI (STUDI EMPIRIS PADA AUDITOR DI KAP SEMARANG) ]]>
<![CDATA[Adinda Rizky Larasati]]>;
<![CDATA[Herry Laksito]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 8, Nomor 2, Tahun 2019 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[This study aims to analyze the effect of auditor competency on audit planning by moderating understanding of information technology. This research was conducted on auditors working at the Semarang Public Accountant Office. There are two hypotheses in this study, including the influence of auditor competency on audit planning and understanding of information technology moderates the influence of auditor competence on audit planning.This study uses primary data obtained from the results of distributing questionnaires at the Semarang Public Accountant Office. The sampling method in this study is random sampling. This study uses a moderating regression analysis technique with a test of the absolute value difference.The results of the study indicate that auditor competence is able to influence audit planning significantly and positively. Not only that, the result of the study shows that understanding information technology cannot moderate the influence of auditor competence on audit planning.]]>
<![CDATA[ANALISIS PERBANDINGAN PENGGUNAAN GRI INDEKS DAN ISR INDEKS DALAM PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN PERBANKAN INDONESIA TAHUN 2010 - 2013 ]]>
<![CDATA[Vena Gustian]]>;
<![CDATA[Faisal Faisal]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 4, Nomor 4, Tahun 2015 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[This study aims to measure the level of disclosure of the social responsibility activities in Indonesian banking based on the index of each type of banking. The index used in this study are GRI (Globar Reporting Initiative) for conventional banking and ISR (Islamic Social Reporting) for Islamic banking. The study also measured the difference social responsibility disclosure between conventional banking and Islamic banking. A four-year span between 2010 to 2013 is used to look at the pattern of social responsibility disclosure every year. The population in this study is the entire banking that existed in Indonesia. As many as 32 conventional banking and 11 Islamic banking being the object of this study. Data collection method is study documentation using the annual report of each banking between 2010 to 2013. Mann Whitney U-test was used to test the hypothesis in this study. The results show that the pattern of social responsibility disclosure between conventional banking and Islamic banking is different. Conventional banking get the fluctuations in their social responsibility disclosure, while Islamic banking is always increasing. The results of the Mann Whitney U-test also showed that the level of social responsibility disclosure of Islamic banking is better than conventional banking]]>
<![CDATA[ANALISIS PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP HARGA SAHAM (Studi Pada Saham Perusahaan LQ 45 Periode Agustus 2009 – Januari 2012 dan Periode Agustus 2012 – Januari 2015) ]]>
<![CDATA[Aditya Krisnamurti]]>;
<![CDATA[Agustinus Santosa Adiwibowo]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 5, Nomor 3, Tahun 2016 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[The aims of this research are to determine: (1) The effect of CSR disclosure on stock prices of companies (2) The effect of companies types in enviromentally sensitive industries to the relationship between disclosure of CSR and stock prices. (3) The difference effect of CSR disclosure on stock prices in before and after the enactment of Government Regulation No. 47 of 2012 regarding Corporate Social Responsibility Limited Liability Company. The population of this report is a company that consistently in LQ 45 on period August 2009 – January 2012 and August 2012 – January 2015. This report uses purposive sampling methods in collecting data. There are 17 companies that are consistent in the distribution of the two periods, or the total amount about 102 companies in six years of observation. The method of analysis in this research is multiple regression analysis, moderated regression analysis, and Chow test.The result of this research shows that the disclosure of CSR does not affect the company’s stock price LQ 45. The types of companies that are sensitive to the environment as a moderating variable can not affect the relationship of CSR disclosure and stock prices. The stock price of companies at LQ 45 is higher after the enactment of Government Regulation No. 47 of 2012 regarding Corporate Social Responsibility Limited Liability Company.]]>
<![CDATA[PENGARUH CORPORATE SOCIAL RESPONSIBILITY (CSR) TERHADAP KINERJA KEUANGAN PERUSAHAAN (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2011) ]]>
<![CDATA[Satria, Emerald Dany]]>;
<![CDATA[Daljono, Daljono]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 3, Nomor 1, Tahun 2014 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[Nowadays, the company in addition to oriented economic aspects are also required to have a social and environmental responsibility. Social and environmental responsibility is known as Corporate Social Responsibility (CSR). The era of globalization requires companies to engage in CSR practices because they were considered capable of supporting sustainable development for all humanity, while stakeholders requires companies to engage in CSR practices so that their interests are considered. Nevertheless, the implementation of CSR for the company itself generated much debate, especially when linked with the company's financial performance. This study aims to determine how the effect of the practice of Corporate Social Responsibility (CSR) by companies to the corporate financial performance, specifically company's short-term profitability (accounting-based view) and company’s future profitability (market-based view). The population in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) period in 2011 with the total sample were 112 companies which determined by purposive sampling method. The results of this study show that CSR has no significant effect on the company's short-term profitability but has positive and significant effect on the company’s future profitability.]]>
<![CDATA[ANALISIS POLA MANAJEMEN LABA DISEKITAR PERGANTIAN DIREKSI, DEWAN KOMISARIS DAN KOMITE AUDIT (Studi Empiris pada Perusahaan Non-Keuangan yang Terdaftar di BEI periode 2009-2013) ]]>
<![CDATA[Idayu Rahmadewi]]>;
<![CDATA[Puji Harto]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 4, Nomor 2, Tahun 2015 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[This study investigates the differences in the pattern of earnings management in the period before the change, during the period of the change and the period of one year after the change of CEO, board of directors and audit committee. This study uses population of non-financial companies listed on the Stock Exchange during the period 2009-2013.Sample in this study was determined by purposive sampling method. Earnings management in this study was measured using discretionary accruals by Modified Jones Model. In this study, used the Wilcoxon rank signed test as analytical technique. The analysis showed that the significant differences in the pattern of earnings management at the change of the audit committee between the period before the change and the period after the change the audit committee and the significant differences in the pattern of earnings management at the the change year period and in the period after the change the audit committee. Differences in the pattern of earnings management around the change directors and commissioners did not show significant results.]]>
<![CDATA[PENGARUH PENALARAN ETIS DAN FAKTOR-FAKTOR PRIBADI TERHADAP SENSITIVITAS ETIS PADA MAHASISWA AKUNTANSI ]]>
<![CDATA[Ega Megarina Iswarini]]>;
<![CDATA[Siti Mutmainah]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 2, Nomor 1, Tahun 2013 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[This study aims to analyze whether the ethical reasoning and personal factors which is owned by students effect on ethical sensitivity it has. Personal factors of accounting students in this study consist of idelism, relativism, locus of control and demographic factors (genders, academic, and age). Data obtained by distributing questionnaires to the six semesters of accounting students which are studying in Semarang university include Diponegoro University, UNIKA Soegija Pranata and Dian Nuswantoro University. The number of questionnaires that were distributed directly using purposinve sampling are 200 pieces, which can be used for sample analysis are 141 pieces. The analysis tools that multiple regression in SPSS Ver.17. The results of this study found that ethical reasoning has significant influence on ethical sensitivity. Relativism also has a significant effect on ethical sensitivity. People that have more internal locus of control have a strong influence on sensitivity than external. Of the three demographic factors, only gender had a significant influence on ethical sensitivity.]]>
<![CDATA[PENGARUH CORPORATE GOVERNANCE, ARUS KAS BEBAS DAN LEVERAGE TERHADAP MANAJEMEN LABA ]]>
<![CDATA[Romarion Utama Siregar]]>;
<![CDATA[Paulus Th Basuki Hadiprajitno]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 8, Nomor 1, Tahun 2019 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[This study aims to analyze and provide empirical evidence of the influence of the implementation of corporate governance mechanisms on earnings management at manufacturing companies listed on the Indonesia Stock Exchange. The independent variables used are corporate governance represented by institutional ownership, board of directors, board of independent comissioners, supported by free cash flow, firm size, and leverage while the dependent variable used is earnings management. The populations in this study are manufacturing companies listed on the Indonesia Stock Exchange in the period 2014-2016. The sample of this study consists of 318 companies listed in Indonesia Stock Exchange. The data that was used in this study was secondary data and sample selection using purposive sampling method. The analysis model uses multiple linear regression analysis. Based on the results of the analysis shows that the variable of institutional ownership has a positive effect on earnings management, but the hypothesis is rejected because contrary to hypothesis of this study which institutional ownership negatively affect earnings management. Variable free cash flow have significant influence toward earnings management, while variable board of directors, board of independent comissioners, firm size and leverage have no significant effect on earnings management.]]>
<![CDATA[PENGARUH KARAKTERISTIK, KOMPLEKSITAS, DAN TEMUAN AUDIT TERHADAP TINGKAT PENGUNGKAPAN LAPORAN KEUANGAN PEMERINTAH DAERAH ]]>
<![CDATA[Khasanah, Nur Lailatul]]>;
<![CDATA[Nur Rahardjo, Shiddiq]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 3, Nomor 2, Tahun 2014 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[As a form of accountability and transparency to the public, local governments have to make the Local Government Financial Report (LGFR) completed by disclosure. The presence of Government Accounting Standards (GAS) requires the disclosure of certain LGFR items in accordance with GAS. The purpose of this study was to determine the effect of the government characteristics, the government complexity, and audit findings on the level of disclosure LGFR in Central Java 2010-2012. Samples are 35 LGFR in Central Java province each year. The analytical method used is panel data regression using E-views 7.0 software. The results showed that, only the total asset has significantly positive effect on the disclosure level of LGFR and the number of functional differentiation has significantly negative effect. Whereas other variables such as wealth, level of dependence, age, legislature size has no significant effect. Likewise, the audit findings variable has no significant effect on the disclosure level. ]]>
