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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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KARAKTERISTIK PERUSAHAAN DAN PENGUNGKAPAN MODAL INTELEKTUAL: PERUSAHAAN-PERUSAHAAN DI INDONESIA TAHUN 2015 Yogi Arief Saputro; Muchamad Syafruddin
Diponegoro Journal of Accounting Volume 6, Nomor 4, Tahun 2017
Publisher : Diponegoro Journal of Accounting

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Abstract

This empirical quantitative study seeks to examine the influence of company’s characteristics on intellectual capital disclosure. They consist of type of industry, leverage, listing age, and corporate governance attributes (ownership concentration and type of external auditor). Data were gathered from the annual reports of 82 publicly listed companies in Indonesian Stock Exchange in 2015. This study uses a stratified random sample of all companies listed in Indonesian Stock Exchange as the population. The 82 samples chosen based on their type of industry; 41 companies were chosen from high-tech industry and 41 companies were from low-tech industry. Data collection is limited to one year and only from annual reports. Multiple regression statistics analysis results reveal that high-tech and knowledge-intensive companies disclose more information about intellectual capital than low-tech companies do. Companies audited by big-four auditors also disclose more information than those without big-four auditors. Ownership concentration has negative significance association with the extent of intellectual capital disclosure. Level of leverage and listing age did not influence the occurrence of intellectual capital disclosure.
PENGARUH KINERJA KEUANGAN TERHADAP KEBIJAKAN DIVIDEN DI BURSA EFEK INDONESIA Aggy Eka Ressy; Anis Chariri
Diponegoro Journal of Accounting Volume 2, Nomor 3, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

Dividend is earns or share half of profit which given to shareholders. Dividend payment paid in cash form or stock form which usually published every quartal. The amount of paid dividend for stakeholders depends on how come the dividend policy on their own firms. To determine dividend policy, corporations should consider factors which influencing dividend policy. The aim of this research is to know how much profitability, cash flow, firm size, firm growth and debt policy impact on dividend policy. This research used secondary data, which is annual financial report of companies which listed in Indonesian Stock Exchange per 2011. Researcher used purposive sampling to collect samples and used multiple regression to analyzed the data. Results of this research showed that profitability has positive impact on dividend policy. While cash flow, firm size, firm growth and debt policy has no impact on dividend policy.
PENGARUH PARTISIPASI AGGARAN TERHADAP KINERJA MANAJERIAL MELALUI KEADILAN DISTRIBUTIF, KEADILAN PROSEDURAL, DAN KOMITMENORGANISASI SEBAGAI VARIBEL INTERVENING (studi empiris pada rumah sakit kota semarang) Meyke Cynthia Dewi; Abdul Rohman
Diponegoro Journal of Accounting Volume 5, Nomor 2, Tahun 2016
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the influence of budget participation to managerial performance. It also to examine whether perception of distribution budgetary fairness, perception of procedural budgetary fairness and organitation’s commitment mediate the relationship of budget participation and managerial performance.This study used questionnaires and interview to collecting data. From 130 questionnaires were given to managers in Diponegoro University. The questionnaires that complete the answers were 68 questionnaires. Path analysis was utilized to examine the direct and indirect effects of budget participatio to managerial performanceThe results of this study showed that budget participation has a direct effect to managerial performance. Budget participation also has a positive effect to perception of distribution budgetary fairness, perception of procedural budgetary fairness and organitatio’s commitment as intervening variables of managerial performance.
PENGARUH BUDAYA ORGANISASI DAN STRUKTUR ORGANISASI PADA SISTEM INFORMASI AKUNTANSI DAN DAMPAKNYA TERHADAP KUALITAS INFORMASI Norman Alvi Tripambudi; Adityawarman Adityawarman
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 is for examine the influence of organizational culture and organizational structure of the accounting information systems and their impact on the quality of information. This study is replication of previous research, Rapina (2013). Previous studies used 33 micro small and medium enterprises in Bandung. And in previous research used test equipment LISREL 8.7 with path analysis method of analysis. The population used in this study were listed in the Department of Cooperatives and SMEs in Central Java. Sampling technique in this study using a purposive sampling method, so this study used a sample of 40 micro small and medium enterprises in Semarang. This study used test equipment SPSS 21. Data analysis technique testing using multiple linear regression method. The results of this study indicated that the presence of organizational culture and organizational structure to supported the application of accounting information systems in used by the company. While the collaboration of good organizational culture, organizational structure, and accounting information systems can produced good quality information.
PENGARUH EKSPEKTASI CORPORATE SOCIAL RESPONSIBILITY TERHADAP DUKUNGAN CORPORATE SOCIAL RESPONSIBILITY Khairiansyah Khairiansyah; Siti Mutmainah
Diponegoro Journal of Accounting Volume 1, Nomor 1, Tahun 2012
Publisher : Diponegoro Journal of Accounting

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Abstract

Corporate Social Responsibility (CSR) is often considered the core of business ethics, which means that companies not only have economic obligations and legal (meaning to a shareholder), but also the obligations of other parties concerned (stakeholders) that its reach beyond economic and legal obligation. This study aims to determine and analyze the expectations of economic dimension, legal dimension and ethical dimension of CSR toward CSR Support in faculty of economics and business Diponegoro University. Sample of this study is accounting student at the Faculty of Economics and Business, Diponegoro University Semarang obtained as many as 125 respondents. This research uses multiple regression analysis to determine the effect of expectations ecoomic, legal and ethical-philanthropic dimension of CSR to support CSR. Survey results revealed economic expectation, legal and ethical expectation expectation is partially positive and significant effect on CSR support.
KOMPOSISI DEWAN, KEPEMILIKAN INSTITUSIONAL DAN PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN Gabrielle Dika Duryat; Totok Dewayanto
Diponegoro Journal of Accounting Volume 9, Nomor 2, Tahun 2020
Publisher : Diponegoro Journal of Accounting

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Abstract

The aim of this study is to examine the composition of the board and institutional ownership on disclosure of corporate social responsibility. This study uses capital structure and firm size as a 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 210 companies.This study used multiple regression analysis for hypotheses testing. The results of this study show that board size and institusional ownership has positive effect and significant on corporate social responsibility disclosure. This study also show that independence board commissioner has negative effect and significant on corporate social responsibility disclosure. Meanwhile, board education has no effect on corporate social responsibility disclosure.
ANALISIS PENGARUH KINERJA KEUANGAN, KINERJA OPERASIONAL, BIAYA EKUITAS DALAM PENGUNGKAPAN EMISI KARBON UNTUK MENCIPTAKAN NILAI PERUSAHAAN Cholida Cholida; Warsito Kawedar
Diponegoro Journal of Accounting Volume 9, Nomor 2, Tahun 2020
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this study was to examine the effect of financial performance, operational performance and cost of equity on the disclosure of carbon emissions and company value in manufacturing companies in Indonesia. The population in this study consisted of manufacturing companies on the Indonesia Stock Exchange in the period 2015-2017 which published an annual report and made carbon emissions disclosures. Samples were taken using a purposive sampling method. The total sample in this study is 15 companies each year, selected by purposive sampling method and using secondary data. This study uses multiple regression analysis for hypothesis testing. The results of this study indicate that only operational performance has a significant positive effect on disclosure of carbon emissions. And only financial performance has a significant positive effect on firm value.
PENGARUH TATA KELOLA PERUSAHAAN TERHADAP MANAJEMEN LABA AKRUAL Rachelya Viodolin Manurung; Muchamad Syafruddin
Diponegoro Journal of Accounting Volume 9, Nomor 2, Tahun 2020
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this research is to examine the effect of corporate governance (CG) on earnings management (EM) in Indonesia. The independent used in this research are board independence, board gender diversity, director’s share ownership, and audit quality while the dependent variabel used in this research is earnings management. This research uses multiple regression analysis method with secondary data obtained by purposive sampling method. The sample comprises of 161 companies listed in Indonesian Stock Exchange. The Research data is secondary data from financial statements and annual reports of non financial firm over the period 2018. The results of this research indicate that board independence, board gender diversity, director’s share ownership, and audit quality were negatively and significantly related to earnings management.
Pengaruh Tata Kelola Perusahaan dan Kualitas Laporan Tahunan terhadap Nilai Perusahaan (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2016-2017) Inovesia Munthe; Aditya Septiani
Diponegoro Journal of Accounting Volume 9, Nomor 2, Tahun 2020
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this paper is to investigate whether the corporate governance practices and the quality of financial reporting are associated with the firm value for manufacture firms in Indonesia. Characteristics of the corporate governance and the quality of financial reporting as an independent variable. Firm value as a dependent variable was measured by using market to book value ratio (PBV). And size, leverage and growth of firms as the control variables. The sample in this research is manufacturing companies in Indonesia Stock Exchange during period 2016-2017. The sampling method in this research is purposive sampling. This research hypothesis were there are positive associations between firm value and corporate governance practices and reporting quality. The corporate governance was measured by Corporate Governance Index (CGI) which the regulations was issued by Otoritas Jasa Keuangan (OJK) with regulations number 32/SEOJK.04/2015. Second, the reporting quality was measured by Reporting Quality Index (RQI) which the regulations was issued by Otoritas Jasa Keuangan (OJK) with regulations number KEP-431/BL/2012. To examines the associations, the analysis technique is by using Ordinary Least Square (OLS) regressions for firm value on the two indices. The final findings of this research are the paper finds positive associations between corporate governance and firm value. These findings suggest that firms that implement better corporate governance have higher values. Contrary with the second hypothesis, the paper finds negative associations between reporting quality and firm value. These findings indicate that firms with lower value tend to disclose more information that is consistent with OJK than firms with higher value.
PENILAIAN PENERAPAN TATA KELOLA PERUSAHAAN DI INDONESIA DAN PENGARUHNYA TERHADAP KINERJA KEUANGAN Dienda Amalia Desmawardani; Muchamad Syafruddin
Diponegoro Journal of Accounting Volume 9, Nomor 2, Tahun 2020
Publisher : Diponegoro Journal of Accounting

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Abstract

The purposive of this research is to examine impact of corporate governance implementation rating on financial performance in Indonesia. The independent variables is corporate governance implementation rating while the dependent variables are financial performance, firm value, dan company growth. The Control variables are company size, company age, listing ago,and  leverage.This research uses panel data regression analysis method use EViews with secondary data obtained by purposive sampling method. Research data is secondary data from Corporate Governance Perception Index’s data and annual reports that listed on the Indonesia Stock Exchange in 2012-2017. The results of this reasearch is indicate a significant influence between corporate governance implementation rating on financial performance and firm value. But, there is not significant influence between corporate governance implementation rating on company growth.

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