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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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FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP KEPUTUSAN TURNOVER AKUNTAN WANITA Festiari Nindaerrosa; Haryanto Haryanto
Diponegoro Journal of Accounting Volume 2, Nomor 4, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this research is to examine that role conflict, social comparison with peers, stress, gender discrimination, physical appearance, and age are associated with the turnover decision made by female accountant.  Multinominal logistic regression is used to analyze survey data from 90 female accountants from KAP Big Four, KAP non Big Four, and government sector (Biro Akuntansi Diponegoro University and BPKP in Indonesia) were selected by purposive sampling.  Social comparison theory used to explain the influence between variables. Variables were measured using likert scale 1-5. The result of this research show that only stress, gender discrimination, and physical appearance have significant positive effect on turnover decision female accountant associate with government sector.  Furthermore, associate with KAP non Big Four only role conflict.
PERSEPSI MAHASISWA LAMA DAN MAHASISWA BARU TERHADAP PENGGUNAAN SISTEM INFORMASI AKADEMIK (Studi Empiris pada Sistem Informasi Akademik (SIMAWEB) Fakultas Ekonomika dan Bisnis Universitas Diponegoro) Melina Faridhana Harmoni; Indira Januarti
Diponegoro Journal of Accounting Volume 8, Nomor 4, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aimed to examine differences in perceptions of old and new students on the use of academic information system using DeLone and McLeane models (2003). There are five factors used in this research those are : content, accuracy, format, ease of use and timeliness.Variables used in this research are content, accuracy, format, ease of use and timeliness. This research uses survey method by questionnaire in collecting the data. The questionnaires are given to students faculty of economics and business Diponegoro University Semarang. Afterwards, the data gained is analysed using SPSS.The results of this research only the variable accuracy and timeliness that affect student’s perceptions of the use of information systems. While the variable content, format and ease of use doesn’t affect students’ perceptions of the use of information systems.
ANALISIS EFISIENSI PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA SEBELUM DAN SESUDAH BERLAKUNYA UNDANG-UNDANG PPH TAHUN 2008 Winarti Winarti; Herry Laksito
Diponegoro Journal of Accounting Volume 3, Nomor 4, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

The  primary  objective  of  this  study  was  to  test  the  efficiency of  listed  manufacture company before and after the change of Income Tax Act 2008. The variables used to measure efficiency is Data Envelopment Analysis (DEA) is a multi-factor productivity analysis model for measuring  the  efficiency  of  a  group  of  homogenuous  Decision  Making  Unit  (DMU). Data Envelopment Analysis (DEA) is an important tool that can be used to evaluate and improve the performance of the manufacture or service businesses.  In addition, researchers aimed to examine the response to changes in manufacturing companies Act No.. 36 Year 2008 on Income Tax due to a reduction in income tax rates between 2009 and the Agency for the year 2010 is the year 2009 and by 28% in 2010 down to 25% of the earnings management behavior. The sample of this study is manufacturing companies listed in Indonesia Stock Exchange, which has published its financial statements from the years 2007-2011. The method of analysis in this study using different test analysis to determine the effect of independent variables (Discretionary accruals, return on assets, efficiency) of the dependent variable (the efficiency of manufacturing companies).The results of hypothesis testing with the Wilcoxon test showed no sign rating differences in efficiency before and after the change in the Income Tax Act. Manufacture company before and after the change in the Income Tax Act of 2008 did not prove to the management of discretionary accruals to earnings management.
ANALISIS PENGARUH KOMPONEN INTELECTUAL CAPITAL TERHADAP KEPERCAYAAN DAN REAKSI INVESTOR: STUDI KASUS PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Dewantara Satria Yudha; Mohamad Nasir
Diponegoro Journal of Accounting Volume 1, Nomor 1, Tahun 2012
Publisher : Diponegoro Journal of Accounting

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Abstract

Intellectual capital is recognized as a strategic which gives competitive advantages by corporate resources handling and optimalizing the outcome of intangible and tangible corporate resources. The purpose of this study is to investigate the relation between IC components, and response of investors and investosrs confidence. The Pulic’s Value Added Intellectual Coefficient has been conducted to measure IC and measurement value added and value creation of physical capital, human capital, structural capital and proxy of innovative capital also proxy of relasional capital which are would be the intellectual capital components. This sudy conduct the assumption of the stewardship theory in alternative to value addition according to the stakeholder theory. Data were collected from 2009 – 2010 annual report of 33 listed company on Indonesian Stock Excange which are selected as LQ45. The researchers use the multiple regression to investigate the said relationships. The results does not support the hypothesis that firms’ intellectual capital has a positive impact on investors response (M/B) and investors confidence (CAR) in a modified VAIC method. Furthermore, the result show that Value added capital employed (VACA) positively influences to investors response (M/B), while R&D expenditure has a negatif impact on invesstor response (M/B). The findings show that investors are still consider to physical assets and only focuse on short-term investment performance. Then Advertising Expenditure positively influence investors confidence (CAR).
PENGARUH PENGUNGKAPAN SUKARELA MANAJEMEN RISIKO TERHADAP NILAI PERUSAHAAN (Studi Empiris pada Perusahaan Property, Real Estate, dan Building Construction yang Terdaftar pada Bursa Efek Indonesia periode 2017) Henrikus Balzano Anggoro Seto; Abdul Rohman
Diponegoro Journal of Accounting Volume 8, Nomor 3, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the effect of voluntary disclosure of risk management on firm value in Property, Real Estate, and Building Construction Comspanies Listed on the Indonesia Stock Exchange in 2017 period In addition, this study also examines whether the presence of broader disclosures from companies can reduce asymmetry information with users of information that is very necessary for making decisions. On the basis of signal theory, which is about information asymmetry, companies that have more information should have high corporate values.The population in this study are Property, Real Estate, and Building Construction companies that are listed on the Indonesia Stock Exchange in the 2017 period. Finally, there were 51 samples from 69 populations listed on the IDX. The analytical tool used in this study is multiple regression analysis.The test results show that the disclosure of operational risk, strategy risk, and integrity risk has a positive and significant effect on firm value while empowerment risk and information and technology processing risks that do not affect the firm's value. With these results it can be said that more disclosure from a company will increase the value of the company in the eyes of investors, the non-influential disclosure of empowerment risk may be influenced by several other factors.
PENGARUH NON DEBT TAX SHIELD DAN DIVIDEND PAYOUT RATIO TERHADAP PENGGUNAAN HUTANG (Studi empiris pada perusahaan manufaktur yang go public di Bursa Efek Indonesia tahun 2010-2012) Enny Yulia Natasari; Indira Januarti
Diponegoro Journal of Accounting Volume 3, Nomor 2, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to analyze and provide empirical evidence about the effect of non debt tax shield and dividend payout ratio on debt using. Several previous studies showed varying results. To obtain valid results, then doing a test on each variable based on the hypothesis constructed. The samples used were selected by purposive sampling method. A population was 148 manufacturing companies listed in Indonesia Stock Exchange. After reduced with some criteria, 34 companies identified as samples. Observation period was 2010 to 2012, so the total number of sample used was 102 samples. Multiple regressions were used to examine the hypothesis. The results indicate that non debt tax shield is significantly affect the debt using. On the other side, dividend payout ratio has no effect on the debt using.
ANALISIS PENGARUH FAKTOR INTERNAL DAN EKSTERNAL TERHADAP VOLUME PENYALURAN KREDIT PERBANKAN Uswatun Khasanah; Wahyu Meiranto
Diponegoro Journal of Accounting Volume 4, Nomor 2, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

Bank as agent of service plays a role in channeling funds collected from the community who have excess funds to communities in need of funds. With this activity the bank should have the ability to manage the velocity of money in order to fulfill the demand of credit. This research is motivated because of not optimal distribution of bank loans. So, this was conducted to obtain evidence about the effect of internal and external factors, namely Deposit from Third Party, Loan to Deposit Ratio, Capital Adequacy Ratio, Non-Performing Loans, Return on assests, Operating Expenses to Operating Income, and Bank Indonesia Certificates to policy total of loans.This study used a sample of commercial banks listed on the Indonesia Stock Exchange (IDX) in the year 2010 to 2013 as many as 32 banking companies that have met predetermined criteria, so that when multiplied by years of research, it will get a sample of 96 banking data point to  use.  The  analysis  method  used  in  this  research  is  multiple  linear  regression  model,  the independent variables are DPK, CAR, LDR, NPLs, ROA, ROA, and SBI. The dependent variable is the credit.Based on the testing that has been done on this study gives results that DPK, CAR, LDR and NPL have a positive and significant effect to total of loans. While ROA and BOPO have negative and no significant effect to total of loans. Meanwhile, SBI have a negative and significant effect to total of loans.
FAKTOR-FAKTOR YANG MEMPENGARUHI TINGKAT KEPUASAN PENGGUNA APLIKASI PELAPORAN KEUANGAN PEMERINTAH Amin Nursudi; Sudarno Sudarno
Diponegoro Journal of Accounting Volume 2, Nomor 3, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the factors that influence user satisfaction of government financial reporting application. The government financial reporting application is one of the Accounting Information Systems (AIS) operational device that applied in the central government agency. Given the important role of this application, both in the obligation implementation of the preparation and submission of financial statements currently or in the process of further development for the Treasury State Budget System (SPAN) implementation, it is necessary to measure the user satisfaction of the government financial reporting application as a form of evaluation of the AIS implementation success. The data obtained using questionnaires that distributed to all accounting units in the regional payment of Padang Treasury Office (KPPN). Furthermore, the data used to test all variables in the study with multiple regression analysis. The data were processed with SPSS version 16.0. The study results showed that the factors used in this study model can explain the variability of the user satisfaction by 83%. The study results showed that the application quality, information quality, human resources and Treasury Office (KPPN) services had positive effect on user satisfaction. On the other hand, the study results also showed that the management support had positive effect but not significant on user satisfaction.
PENGARUH PENGUNGKAPAN CSR TERHADAP KINERJA PERUSAHAAN (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2013,2015 dan 2017) Tukma Ida Putri Harahap; Aditya Septiani
Diponegoro Journal of Accounting Volume 8, Nomor 3, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

ABSTRACTThis study aims to determine how the effect of the change in total corporate social responsibility disclosure (CSRD) for the previous period to the change in financial and market performance of corporate for  the next period. In this study the independent variables change in total CSR disclosure used the standard by Global Reporting Initiatives namely economical impact, employment, environtment, product responsibilty, Social, and human rigts. Change in total corporate social responsibility disclosure (CSRD) will be tested its effect on the dependent variables change in financial and market performance which is proxied by change in Return on Asset (ROA), change in Earning Per Share (EPS) and change in Market Price (MP). This study also used control variables, namely change in research and development expenditure, change in financial leverage, and market capitalisation. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) period 2013,2015, and 2017 with total sample were 94 companies which determined by purposive sampling method. Data analysis in this research carried out by using the classical assumption, whereas hypothesis testing carried out by using linear regression namely Ordinary Least Squares method (OLS) . The results of this study show that change in CSR Disclosure in the previous period has positive and significant effect on the change in corporate’s financial and market performance in the next period. Menwhile control variable doesn’t has an effect on the change in corporate’s financial and market performance in the next period.
PENGARUH PENGETAHUAN DAN EKSPEKTASI MASYARAKAT TERHADAP KESENJANGAN PERSEPSI AUDIT PEMERINTAHAN Rizqi Ramadhony; P. Basuki Hadiprajitno
Diponegoro Journal of Accounting Volume 3, Nomor 4, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

Audit perception gap revealed a discrepancy between public perception as financial statements user and public auditor. People have a very broad perception of public auditor responsibilities. Public perception which influenced by various factors such as knowledge and expectations.This research aimed to examine whether or not there is a significant influence from public knowledge and expectation of public auditor duties and responsibilities on audit perception gap.Population in this research was public in general as users of financial statements with the sample were employees on public institutions and academics. This research was used purposive sampling and questionnaire was used as a method in collecting data, and then analyzed by using logistic regression.The results of this research shows that public knowledge of public auditor responsibilities as regulatory and professional bodies pronouncement and public expectation on public auditor to perform unreasonable responsibilities had significant influence on perception gap existence.

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