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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 KINERJA KEUANGAN PEMERINTAH DAERAH KABUPATEN DAN KOTA PROVINSI JAWA TENGAH Rizqi Dwi Setianingrum; Haryanto Haryanto
Diponegoro Journal of Accounting Volume 9, Nomor 2, Tahun 2020
Publisher : Diponegoro Journal of Accounting

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Abstract

The study aims to analysis of financial performance of regency and city governments in Central Java Province, is providing an important information in find out how the level of success implementing regional autonomy and transparent local financial management to run the welfare of society. One of the lays to analyze the government’s financial is to run an analysis the financial ratio. The purpose of this study is to find out the financial performance capabilities of local government of regency and city in Central Java Province from 2016 until 2018. The research method used is quantitave descriptive to measure the financial performance with ratio, the data used is in the form of Budget Realization Report and Balance. The results of the research reveals that: Sukoharjo Regency and Semarang City is highest of decentralized ratio, and Blora Regency and Pekalongan City is lowest of decentralized ratio. Cilacap Regency and Semarang City is highest of independence ratio and Blora Regency and Pekalongan City is lowest of independence ratio. The effectiveness ratio, Sukoharjo Regency and Salatiga City is highest and Magelang Regency and Pekalongan City is lowest. The harmony ratio: operating expense ratio, Batang Regency and Tegal City is highest and Demak Regency and Semarang City is lowest, capital expenditure ratio, Demak Regency and Semarang City is highest and Batang Regency and Tegal City is lowest. The growth ratio, Klaten Regency and Magelang City is highest and Temanggung Regency and Tegal City is lowest. The liquidity ratio: current ratio, Wonosobo Regency and Magelang City is highest and Temanggung Regency and Surakarta City is lowest.
PENGARUH KARAKTERISTIK KOMITE AUDIT PADA PENGUNGKAPAN ETIKA SUKARELA Laili Salsabila; 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 study is to examine the influence of audit committee characteristics such as audit committee expertise, frequency of meeting of audit committee, audit committee size, audit committee tenure, dan multiple directorship of audit committee member on voluntary ethics disclosure in Indonesian companies.The population in this study were all companies registered in Indonesia Stock Exchange for the year 2018. The sampling method used in this research was purposive sampling. Total number of samples used in this study were 98 study samples. The data used in this study were obtained from companies’ annual report. The data in this study were analyzed using multiple regression techniques. The data in this study were also analyzed using classical assumption test before they were analyzed using multiple regression techniques. Other than classical assumption test, the data in this study were also analyzed using pearson correlation test. The results of this study indicate that audit committee expertise have no effect on voluntary ethics disclosure. While frequency of meeting of audit committee, audit committee size, audit committee tenure have positive effect on voluntary ethics disclosure and multiple directorship of audit committee has negative effect on voluntary ethics disclosure.
PENGARUH CORPORATE GOVERNANCE, KEPEMILIKAN MANAJERIAL DAN CASH HOLDINGS TERHADAP NILAI PERUSAHAAN (Studi Empiris pada Perusahaan Perbankan Konvensional yang Terdaftar di BEI Tahun 2014-2018) Gaby Laura Dwi Putri Tindaon; Abdul Rohman
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, managerial ownership, and cash holdings on firm value in conventional banking firms. Variables used in this examination are size of the board of commissioners, independent commissioners, auditor’s reputation, managerial ownership, and cash holdings as the independent variables, also firm value as the dependent variable. This research used banking subsector during the 2014 – 2018 with total sample is 190 sample. Sampling based on purposive sampling method that follows certain criteria(s). Multiple regression analysis with OLS approach is the analysis method used in this research.The results of this study indicates that independent commissioners have a positive and significant effect on firm value. Beside that, managerial ownership has a positive and insignificant effect on firm value. Size of the board of commissioners and cash holdings have a negative and insignificant effect on firm value. Auditor’s reputation has a negative and significant effect on firm value.
PENGARUH CORPORATE SOCIAL RESPONSIBILITY DAN AKTIVITAS CSR DALAM DIMENSI TATA KELOLA, LINGKUNGAN, DAN SOSIAL TERHADAP MANAJEMEN LABA (Studi Empiris pada Perusahaan Non Keuangan yang Terdaftar di Bursa Efek Indonesia pada Tahun 2017-2018) Darmawan Citrajaya; Imam Ghozali
Diponegoro Journal of Accounting Volume 9, Nomor 2, Tahun 2020
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to investigate the relationship between corporate social responsibility, governance dimension of CSR, environmental dimension of CSR, and social dimension of CSR on earnings management. The independent variable in this research is CSR, governance dimension of CSR, environmental dimension of CSR, and social dimension of CSR. While the dependent variable used in this study is earnings management.This study uses secondary data from the financial information provided on Bloomberg database of companies listed on the Indonesian Stock Exchange. Using purposive sampling method, the 92 samples selected from non-financial sector which published its financial statements from 2017-2018. Multiple regression analysis is the test used to study the relationship between CSR, governance dimension of CSR, environmental dimension of CSR, and social dimension of CSR on earnings management.The results show that environmental dimension of CSR may be an organizational device that has negative impact to earnings management practices. Furthermore, we found no significant impact of total CSR, governance, and social dimension of CSR on earnings management practices.
PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA PERUSAHAAN Rahmadhanty Kusuma Astari; Darsono Darsono
Diponegoro Journal of Accounting Volume 9, Nomor 2, Tahun 2020
Publisher : Diponegoro Journal of Accounting

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Abstract

This study was aimed to examine the effect of intellectual capital on company performance. The independent variables used in this research are intellectual capital consists of  HCE (Human Capital Efficiency), SCE (Structural Capital Efficiency, and CEE (Capital Employed Efficiency). This study used secondary data in the form of annual report collected through the Indonesia Stock Exchange (IDX). This research used purposive sampling method. The sample of this study consisted of 143 companies listed on the Indonesia Stock Exchange (IDX) out of a population of 308 samples in the period of 2016-2018. This study applied multiple regression analysis. The results showed that Structural Capital Efficiency (SCE) and Capital Employed Efficiency (CEE) has a positive effect on company performance. However, Human Capital Efficiency (HCE) has negative effect on company performance.
PENGARUH PERSEPSI KEMUDAHAN, KEBERMANFAATAN DAN KEPUASAN PENGGUNAAN E-FILING TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI (Studi pada KPP Pratama Candisari Semarang) Deviana Wahyu Purwiyanti; Herry Laksito
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 is to examine the impact of perceived ease, usefulness, and satisfaction of e-filing on the compliance of individual taxpayers who are registered at Pratama Candisari Semarang Tax Office. The dependent variable used in this study is personal taxpayers compliance. While the perception of convenience, usefulness, and satisfaction of the use of e-filing is used as an independent variable in this study. The sample in this study consisted of 100 individual taxpayers who were registered at Pratama Candisari Semarang Tax Office. The data used in this study are primary data and sampling using purposive sampling method. The analysis technique used in this study to test the hypothesis is multiple linear regression analysis. Based on the test result in this study indicate that the perception of ease of use of e-filing has a significant positive effect on the compliance of individual taxpayers who are registered at Pratama Candisari Semarang Tax Office. In addition, the perceived usefulness of the use of e-filing also has a significant positive effect on the compliance of individual taxpayers who are registered at Pratama Candisari Semarang Tax Office. The third independent variable is satisfaction of using e-filing also has a significant positive effect of the compliance of individual taxpayers who are registered at Pratama Candisari Semarang Tax Office.
PENGARUH LOCUS OF CONTROL, LOVE OF MONEY, DAN GENDER TERHADAP PERSEPSI MAHASISWA MENGENAI ETIKA PROFESI AKUNTAN Ega Briantono; Tarmizi Achmad
Diponegoro Journal of Accounting Volume 9, Nomor 1, Tahun 2020
Publisher : Diponegoro Journal of Accounting

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Abstract

The objective of this research is to examine the influence of locus of control, love of money, and gender on students’ perception of professional accounting ethics. Samples whose data are used in this study were obtained using pusposive sampling method with the criteria determined were respondents have taken the Business Ethics course. The sample obtained were undergraduate Accounting students of Diponegoro University and Semarang State University, totaled 77 people. The data were analyzed with descriptive statistics and classical assumption test. The hypothesis is tested using regression. That processes were assisted with IBM SPSS Statistics 21 computer software. The empirical results of this study indicate that external locus of control have negatively influenced the students’ perception of professional accounting ethics, love of money have positively influenced the students’ perception of professional accounting ethics, and gender orientation haven’t significantly influenced the students’ perception of professional accounting ethics.
PENGARUH TATA KELOLA PERUSAHAAN TERHADAP EFISIENSI MODAL INTELEKTUAL Salsabillah Shafa; Muchamad Syafruddin
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 influence of corporate governance mechanisms on effeciency intellectual capital (IC). Drawing on the agency theory, the study develops hypothesis about relationship between corporate governance mechanism (such as board size, board composition, the level of independence of audit committee and the level of independence of remuneration commmitte) and intellectual capital (IC). The population of this study consists of all service firms listed on Indonesian Stock Exchange in 2016-2018 following the exclusion of financial institution (e.g banks, insurance,and others). Sample of this study is obtained by using puprosive sampling method and the final sample in this research is 168 samples for the period 2016-2018. The study uses a multiple regression analysis. The results of this study show that not all corporate governance mechanisms which be used in this reseacrh have significant association with efficiency of intellectual capital.
PENGARUH KARAKTERISTIK KOMITE AUDIT TERHADAP BIAYA MODAL EKUITAS Anum Anindita Rahmah; Rr Karlina Aprilia Kusumadewi
Diponegoro Journal of Accounting Volume 9, Nomor 1, Tahun 2020
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to analyze and obtain evidence regarding the relationship between audit committee characteristics and cost of equity capital. Cost of equity capital as dependent variable was calculated using CAPM method. Audit committee characteristics  as independent variable consist of size, meeting  frequencies, independency, and accounting competence. In addition, company size and leverage were included as control variables. This study uses puposive sampling techniques with all companies listed on Indonesian stock exchange 2017 as participants. Hypothesis testing in this study using multiple linear regression involving 384 companies as samples. The examination results show  positive relationship between the size of audit committee and cost of equity capital.
PENGARUH SURPLUS ARUS KAS BEBAS TERHADAP MANAJEMEN LABA DENGAN KUALITAS AUDITOR SEBAGAI VARIABEL MODERASI (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia dan Bursa Malaysia Tahun 2015) Muhammad Iqbal; Darsono Darsono
Diponegoro Journal of Accounting Volume 9, Nomor 2, Tahun 2020
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the effect of free cash flow surpluses on earnings management with auditor quality as a moderating variable. Surplus free cash flow as an independent variable, earnings management as the dependent variable measured through discretionary accruals and auditor quality as a moderating variable. This research uses leverage and company size as control variables.The type of data used in this study is secondary data and involves 216 manufacturing sector companies in Indonesia and Malaysia. The sample selection method in this study uses a purposive sampling technique with the criteria of companies listed on the Indonesia Stock Exchange and the Malaysia Stock Exchange that publish annual reports in 2015. The analysis technique used is multiple regression analysis.This study uses agency theory to formulate two hypotheses that lead to the results of the analysis. The results showed that free cash flow surplus had a positive effect on earnings management practices, and auditor quality could moderate the relationship between free cash flow surplus and earnings management. This shows that the availability of free cash flow in the company will encourage earnings management practices and good auditor quality can reduce earnings management.

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