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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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PENGUNGKAPAN SYARIAH PADA BANK SYARIAH DI INDONESIA Nizar Krisna Ardian; Adityawarman Adityawarman
Diponegoro Journal of Accounting Volume 4, Nomor 3, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the disclosure of sharia Islamic banks in Indonesia. With the independent variable is the size of the supervisory board of sharia, cross membership of the sharia supervisory board, sharia supervisory board member with expertise in accounting, banking, economics, and finance on the disclosure of zakat, the disclosure report of the supervisory board of sharia and sharia supervisory board disclosures in the annual reports of Islamic banks.The population in this study is the entire Islamic banks in Indonesia in 2011, 2012, and 2013. The number of banks research sample totaled 33. In order to obtain research data for 33 samples of data. The analysis technique used is a multiple regression analysis.The analysis showed that the disclosure of zakat is significantly affected by the size of the sharia supervisory board, cross memberships  of  the  sharia  supervisory  board,  and  sharia  supervisory  board  expertise  in accounting / economics / banking / finance. Disclosure of Shariah supervisory board report significantly influenced by sharia supervisory board expertise in accounting / economics/ banking/ finance. While disclosure of sharia supervisory board significantly influenced by cross- membership of sharia supervisory board
PENGARUH KARAKTERISTIK KOMITE AUDIT TERHADAP AUDIT REPORT LAG Graffeliesta Widya, Maria; Hadiprajitno, Basuki
Diponegoro Journal of Accounting Volume 2, Nomor 3, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

Financial report is one of stakeholder’s tools for making decision, therefore financial report are expected to have qualitative characteristics, which are relevant and reliable. To reduce the delay in submitting financial report, companies create good corporate governance mechanism. One of them is audit committee. The purpose of this study is to analyze the effect of audit committee characteristics to audit report lag. The populations in this study are all of non financial companies listed on the Stock Exchange in 2012. The sampling method used in this study was purposive sampling method. The total numbers of samples in this study were 228 research samples. Data about the audit committee information and audit report lag, are taken from the company’s annual report. Then, the data are analyzed using multiple regression linear analysis. The result of his research shows that from four characteristics of audit committee, the number of audit committee meetings and audit committee financial expertise has significant influence to reduce audit report lag. Meanwhile, the independence of audit committee and audit committee size has no effect to reduce audit report lag. 
ANALISIS PERBANDINGAN KINERJA KEUANGAN SEKTOR PERBANKAN DENGAN METODE CAMEL DI INDONESIA (STUDI KOMPARATIF: BPD, BANK BUMN, BANK SWASTA NASIONAL, DAN BANK ASING) Pangihutan Siallagan; Etna Nur Afri Yuyetta
Diponegoro Journal of Accounting Volume 5, Nomor 4, Tahun 2016
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aimed to compare the financial performance of the banking sector between the regional development banks, government-owned banks, national private banks and foreign banks were assessed with the CAMEL method on the timeframe 2013 – 2015. The CAMEL method is performance assessment reviewed aspects of Capital, Asset Quality, Management, Earnings, Liquidity. The variables in this study is the ratio-financial ratio used in the assessment of the financial performance of the bank. Ratio-the ratio used is the Capital Adequacy Ratio (CAR), the Non Performing Loan (NPL), Expenditure to Income Ratio, Return on Assets (ROA), Return on Equity (ROE), and Loan to Deposit Ratio (LDR).This study uses secondary data i.e. financial statements and annual reports published by the bank. Information of financial ratio obtained from the financial reports and the annual report of the bank. The selection of the sample in this study using the purposive sampling method. Technique of data analysis in this study uses descriptive statistics and Kruskal Wallis tests to find out if there is a difference based on the bank's financial performance motode CAMEL on any type of bank.The results showed that foreign banks have the best performance in terms of aspect capital and asset quality, the govenrment-owned bank have the best performance in terms of earnings and management aspects, and national private banks have the best performance in terms of liquidity aspects. Kruskal Wallis test based on it can be concluded that there is a difference between regional development bank financial performance, the govenrment-owned bank, national private banks and foreign banks on a CAR, NPL, ratio of Expenditure to Income Ratio, ROA, ROE, and LDR.
PENGARUH KOMITE AUDIT DAN AUDIT EKSTERNAL TERHADAP MANAJEMEN LABA Rezky Farras Khurnanto; Muchammad Syafruddin
Diponegoro Journal of Accounting Volume 4, Nomor 4, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

The aim of this study is to examine the influence audit committe and audit external like PwC, Deloitte, KPMG and EY on earning management. Board size, firm size, leverage, and Performance used as control variable.The population in this study consists of all listed firm in Indonesia Stock Exchange in year 2013. Sampling method used is purposive sampling. The total number of samples in this study were 221 data, but after going through the stages of data processing, there are 15 of data outliers that should be excluded from the sample. Thus, the total number of eligible final sample was observed that 206 data. Variable earnings management, audit committee, external audit and the interaction between audit committee and external audit analyzed by Ordinary Least Square regression.            The empirical result of this study show that audit committee and audit external sifnificant influenced on earning management. There have negative influemced. But, the interaction between audit committee and external audit significantly positive effect on earnings management. This finding suggests that both the monitoring mechanisms functioning jointly within the firm would indicate potential increasing earnings management.
PENGARUH BOOK TAX DIFFERENCES TERHADAP KUALITAS LABA (Studi Empiris pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Tahun 2010-2014) Rini Wati Pakpahan; Tri Jatmiko Wahyu Prabowo
Diponegoro Journal of Accounting Volume 6, Nomor 4, Tahun 2017
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this research is to examine empirically the influance of book tax differences to earning quality.  Book tax differences as independent variables divided to three group: Large Negative Book Tax Differences, Large Positive Book Tax Differences, and Small Book Tax Differences.  This research employ the dicretionary loan loss provisions and earning persistence as a proxies for earning quality. Population in this research are banking industry in Indonesia Stock Exchange in the period of 2010-2015. The sampel are 25 companies used purposive sampling method to select the sample. Regresion multiple with program SPSS 22 are used for testing hypotheses.The result indicted that book tax differences in banking industry have no effect to earning quality and there is no difference for earning persistensi and dicretionary loan loss provision base on magnitude of book tax differences.
FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI Christa Evandini; Darsono Darsono
Diponegoro Journal of Accounting Volume 3, Nomor 3, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to analyzed the factors that influence CSR disclosure in annual reports companies listed in Indonesia Stock Exchange ( IDX ) . CSR is the practices of the company to meet the expectations of the public , thus creating public legitimacy for the existence of the company . The examined factors are profitability , board size , public ownership , firm size , leverage , and growth of the company as an independent variable while CSR disclosure as the dependent variable .         The data used in this study are secondary data and selection of samples using purposive sampling method . The method used to measure CSR disclosure is the content analysis . The measurement method of content analysis is done by providing a checklist on the items of the financial statements of CSR in the company's annual report. Sample consisted of 223 companies that listed in Indonesia Stock Exchange ( BEI ) in the period 2009-2012 . Model analysis for this study using multiple linear regression analysis .         Based on the analysis results of the study showed that the only variable board size , firm size, leverage significantly affect the disclosure of CSR , while the variable profitability , public ownership , the growth of the company does not have a significant influence on the disclosure of CSR companies listed on the Stock Exchange .
ANALISIS PENGARUH PROFITABILITAS, REPUTASI AUDITOR, DAN UKURAN PERUSAHAAN TERHADAP PERILAKU INCOME SMOOTHING Akmal Firdaus; Haryanto Haryanto
Diponegoro Journal of Accounting Volume 4, Nomor 2, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to analyze and examine empirically the factors that affect income smoothing behavior among infrastructure and property companies listed on the Indonesia Stock Exchange. Factors tested in this study are profitability, auditor reputation, and firm size. Sampling method in this research used purposive sampling conducted on infrastructure and property companies listed on the Indonesia Stock Exchange in the period 2009-2013. The hypotheses were tested using a multiple regressions to examine the influence of profitability, auditor reputation, and firm size toward income smoothing behavior. The result of this study shows that profitability, auditor reputation, and firm size have significant influence to income smoothing behavior simultaneously. The  result  of  this  study  also  shows  that  profitability  and  auditor  reputation  have  partially significant influence to income smoothing behavior, but firm size has not partially significant influence to income smoothing behavior.
ANALISIS FAKTOR-FAKTOR PEMBENTUK KINERJA (CAMELS) PADA PERBANKAN INDONESIA Defrio, Mayco; Meiranto, Wahyu
Diponegoro Journal of Accounting Volume 2, Nomor 2, Tahun 2013
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Abstract

ABSTRACTThe aims of this study is to determine the major factors that form the performance of the banks in Indonesia based on the CAMELS ratios. The population in this study are all banking companies listed on the Stock Exchange in 2007-2011. The sampling method used in this study was purposive sampling method with the criteria is listed for 5 years and have no delisted during the period.The total number of samples in this study were 145 research samples. However, there were 10 samples were classified as outliers and should be abolished and the number of samples become 135 samples. Company data used for this study is financial ratio that according to CAMELS ratio, consisting of PR, RAR, CAR and DRR as Capital aspects, RORA, AUR, APB and NPL as Assets aspects, LEV, CDR, SPRD, and DEBT as Management aspects, GPM, PM, ROE, ROTA, ROA, GOTA, NPM, NIM, and BOPO as Earning aspect, CASH, QUICK, LDR and ALR as Liquidity aspects, and IER as Sensitivity aspect. Techniques of analysis in this study is using factor analysis.The analysis showed that from 26 ratio, there are 25 significant ratio as forming the ratio of bank performance, and 18 of them are the permanent factors that forming the banks performance. That eighteen ratio is PR, CAR, RAR, DRR, APB, RORA, LEV, ROE, NIM, ROA, ROA, NPM, PM, GPM, ALR, CASH, QUICK, and IER
ANALISIS PENGARUH RISIKO PEMBIAYAAN, RISIKO OPERASIONAL, DAN RISIKO LIKUIDITAS TERHADAP TINGKAT EFISIENSI PERBANKAN SYARIAH DI INDONESIA TAHUN 2013-2017 Danar Maharudin; Adityawarman Adityawarman
Diponegoro Journal of Accounting Volume 7, Nomor 4, Tahun 2018
Publisher : Diponegoro Journal of Accounting

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Abstract

Efficiency is instrument to measure bank’s performance. Efficiency of Islamic Banks  is determined by how well bankers in managing risk. This study measures efficiency level of Islamic Banks in Indonesia and the impact of financing risk, operational risk, and liquidity risk on efficiency. Efficiency is measured using Data Envelopment Analysis (DEA). The results show that efficiency level of Islamic Banks consists of : 83,3% for OTE, 92,8% for PTE, and 89,2% for SE. This result lasts for 5 years from 2013-2017. This study conducted using data from Islamic Banks that published annual report from 2013-2017. According to purposing sampling method, there are 11 Islamic Banks that meet the criteria. Data analysis method consists of : DEA Analysis, Descriptive Statistics, and Multiple Regression Analysis. The results from hypothesis test show that financing risk has negative significant impact on efficiency, operational risk has negative significant impact on efficiency, and liquidity risk has positive significant impact on efficiency level of Islamic Banks.
ANALISIS PENGARUH HUMAN CAPITAL TERHADAP KUALITAS AUDITOR (Studi Empiris Pada Bank BRI Kantor Inspeksi Semarang) Yana Aisyah; Jaka Isgiyarta
Diponegoro Journal of Accounting Volume 3, Nomor 2, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this research is to determine the relationship of human capital that may affect the auditor quality, in which the independent variable consists of formal education level, working experience, professional qualification auditor and continuing professional development. The population of this research are auditor in Bank BRI in Semarang, sample that used amounted to 47 respondents. Method of testing is done by multiple linear regression analysis. Under the normality test, multicollinearity, heteroscedasticity test and test autocorrelation, there not found variables that deviate from the classical assumptions. This shows that the available data are qualified to use the multiple linear regression model. The results have shown that human capital positively affects the auditor quality. Higher levels of education, work experience, level of professional qualification, and the continuing professional development also produced higher auditor quality produced by the company. 

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