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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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PENGARUH SPESIALISASI INDUSTRI AUDITOR DAN REPUTASI AUDITOR TERHADAP AUDIT REPORT LAG (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2018 dan 2019) Khairunnisa, Amira Fathia; Syafruddin, Muchamad
Diponegoro Journal of Accounting Volume 10, Nomor 2, Tahun 2021
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to empirically examine the Effect of Auditor Industry Specialization and Reputation Auditor on Audit Report Lag (Empirical Study of Manufacturing Companies Listed on the Indonesia Stock Exchange in 2018 and 2019). The population in this study were all companies registered in Indonesia Stock Exchange for the year 2018 and 2019. The data used in this study were secondary data and the sampling method used purposive sampling. Total number of samples used in this study were 202 study samples. The data in this study were analyzed using multiple regression techniques. Before being conducted by regression test, it was examined by using classical assumption test. Other than classical assumption test, the data in this study were also analyzed using pearson and spearman correlation test. The results of this study indicate that auditor industry specialization has negative and significant effect to the audit report lag. While, reputation auditor is not significantly influence to the audit report lag.
PENGARUH KARAKTERISTIK PERUSAHAAN DAN KARAKTERISTIK DEWAN KOMISARIS TERHADAP KEBIJAKAN DIVIDEN Limbong, Gresita Fikania; Darsono, Darsono
Diponegoro Journal of Accounting Volume 10, Nomor 2, Tahun 2021
Publisher : Diponegoro Journal of Accounting

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Abstract

This study was aimed to examine the effect of firm characteristics and board of commissioner characteristics on the dividend policy. The dependent variable of this study is dividend policy which is measured by dividend payout ratio (DPR). The firm characteristics proxied by profitability (ROA), leverage (DER), free cash flow, and the board of commissioner characteristics proxied by board size, board independence and board expertise. In addition, firm size and firm growth were used as control variables. The population of this study were the manufacturing company listed on the Indonesia Stock Exchange in the period of 2016-2018. Based on the purposive sampling method, the final sample obtained were 192 companies. Multiple linear regression was used to test the hypothesis in this study.             The results showed that profitability (ROA), free cash flow, board independence and board expertise have a positive and significant effect on dividend policy, whereas leverage (DER) and board size have no significant effect on dividend policy.
PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN DAN NILAI PASAR PERUSAHAAN DI INDONESIA Muhammad Halim Mukti Raharja; Agus Purwanto
Diponegoro Journal of Accounting Volume 10, Nomor 2, Tahun 2021
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the effect of intellectual capital and its components on financial performance as measured by the ratio of return on assets (ROA) and the company's market value is measured by the ratio q (Tobin'sQ). The population used in this study are manufacturing companies listed on the Indonesia Stock Exchange for the period 2017 - 2019. The sampling technique used in this study is purposive sampling technique, namely sampling with several criteria. The number of samples that met the sampling criteria in this study were 134 manufacturing companies (402 sample data). The results of this study indicate that intellectual capital has a positive influence on the Company's financial performance and market value. For each component, physical capital has a positive influence on the company's financial performance and market value. Human capital has a positive influence on financial performance, but has a negative effect on the company's market value. Relational capital is only able to explain its positive influence on the company's market value. In structural capital, it cannot explain the significant results.
SISTEM PENGENDALIAN INTERNAL PENGELOLAAN ASET BERSEJARAH DI KABUPATEN SEMARANG (Studi Kasus Pada Pengelolaan Candi Gedongsongo) Ruci Abdi Muhyi; Tri Jatmiko Wahyu Prabowo
Diponegoro Journal of Accounting Volume 10, Nomor 2, Tahun 2021
Publisher : Diponegoro Journal of Accounting

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This study aims to determine and understand how the internal control system applied to heritage asset, not many researchers have discussed the internal control of heritage asset, especially in the daily management of heritage asset, researchers have different opinions about whether heritage asset are assets or liabilities. This study uses a case study on the management of Gedongsongo Temple. The internal control system is very important because by having a good system, the agency is able to carry out its daily activities efficiently and effectively, so as to prevent any problems that will occur. The results of this study will show whether the performance of the Gedongsongo Temple manager is in accordance with Government Regulation No. 60 of 2008 concerning Internal Control Systems and Law No. 11 of 2010 concerning Cultural Heritage Management.This study uses primary data in the form of interviews and secondary data in the form of literature references and data from journals, books, and documents published by related agencies or agencies, including the Central Java Province Cultural Heritage Conservation Center and the Semarang Regency Tourism Office. In addition, in data collection, this study uses the method of observation, documentation and interviews. Meanwhile, for data analysis, this study used data reduction, data presentation, drawing conclusions and verification. Data validity testing was also used in this study to strengthen the data obtained.The results showed that Gedongsongo Temple is managed by 3 institutions, namely the Central Java BPCB which is responsible for management, maintenance and preservation, the Semarang Regency Tourism Office has the authority to promote and develop tourist areas, while Perum Perhutani is responsible for the preservation of protected forest areas in the Gedongsongo Temple Area. .The research results also show that the Central Java BPCB recognizes Gedongsongo Temple as a historical asset and as a cultural heritage that must be preserved, protected, and preserved so that it can be passed on to the next generation. Finally, the research results show that the management of Gedongsongo Temple is in accordance with Government Regulation No. 60 of 2008.
PENGARUH INDEPENDENSI, SKEPTISME PROFESIONAL, PENGALAMAN AUDIT, KUALITAS AUDIT, AUDIT TENURE, DAN PROSEDUR AUDIT TERHADAP TANGGUNG JAWAB AUDITOR DALAM MENDETEKSI KECURANGAN PADA LAPORAN KEUANGAN (Studi Empiris pada Auditor Kantor Akuntan Publik di Kota Semarang) Dian Eka Pratiwi; Abdul Rohman
Diponegoro Journal of Accounting Volume 10, Nomor 2, Tahun 2021
Publisher : Diponegoro Journal of Accounting

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Abstract

The auditor's responsibility in detecting fraud in the financial statements is an important matter.This study aims to obtain empirical evidence and analyze the factors that influence the responsibility of auditors in detecting fraud in financial reports, namely independence, professional skepticism, audit experience, audit quality, audit tenure and audit procedures. This research was conducted by means of a questionnaire method, which is distributing a list of questions (questionnaire) which will be filled in by external auditor respondents at the Public Accounting Firm in the Semarang area which are listed in the Directory of the Indonesian Public Accountants Association in 2019. The method used for sampling is purposive sampling and the samples obtained were 61 samples spread across 13 KAPs in the Semarang. The analysis method used is multiple linear regression with SPPSS software. The results showed of this study  that independence has a significant negative effect on the responsibility of auditors in detecting fraud in financial statements. Professional skepticism, audit experience, audit tenure have a significant positive effect on the auditor's responsibility in detecting fraud in the audit quality report and audit procedures have a positive and insignificant effect on the auditor's responsibility in detecting fraud in the financial statements.
SYSTRUST ANALYSIS OF THE ELECTRONIC TAX APPLICATIONS BASED-ON TECHNOLOGY ACCEPTENED MODEL Karima Suci Ariani; Endang Kiswara
Diponegoro Journal of Accounting Volume 10, Nomor 2, Tahun 2021
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This study aims to determine and analyze systrust of 8 electronic tax applications to the indicators of security, availability, processing integrity, confidentiality, and privacy based on dimensions of ease of use, usefulness, attitudes, and behavioral intentions. This research also aims to find out which electronic tax applications has the best systrust. Research population is 15 electronic tax applications provided by the Directorate General of Taxes (DGT). While, research sample is 8 electronic tax applications. This research collaborates primary data form applications observasion, study documentation, and experimental results from dummy data.This research shows systrust of the e-faktur application is118, e-SPT of income tax article 21/26 is119, e-SPT of corporate income tax is 121, e-SPT of personal income is114, e-SPT of income tax article 4 (2) is 116, e -SPT of income tax article 23-26 is117, e-SPT of income tax article 22 is 121, and e-SPT of income tax article 15 is 121. Based on research results it is also known that e-SPT of corporate income tax, e-SPT of income tax article 22, and e-SPT of income tax article 15 are applications with the highest systrust. Meanwhile, e-SPT of personal income is application with the lowest systrust.
PENGARUH CORPORATE GOVERNANCE TERHADAP KINERJA PERUSAHAAN (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2019) Devilia Devilia; Andrian Budi Prasetyo
Diponegoro Journal of Accounting Volume 10, Nomor 2, Tahun 2021
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Abstract

This study aims to examine the effect of corporate governance on firm performance. The independent variables in this study are managerial ownership, institutional ownership, number of meetings of the Board of Commissioners, size of the Board of Commissioners and the Audit Committee. Meanwhile, the dependent variable is the firm performance as measured by return on asset (ROA) and return on equity (ROE). The population in this study are manufacturing companies listed on the Indonesia Stock Exchange during 2017-2019. The sampling method used was purposive sampling method. This study used 119 samples of companies that met predetermined criteria. The data used are secondary data in the form of financial reports and annual reports obtained through www.idx.co.id and financial information obtained from Bloomberg laboratories. The statistical test used in this study is multiple linear regression analysis.The results of statistical tests show that managerial ownership has a significant negative effect on firm performance, Meanwhile, institutional ownership and the Audit Committee have no effect on firm performance. The number of Board of Commissioners meetings has no effect on ROA but has a positive effect on firm performance as measured by ROE. The size of the Board of Commissioners has a positive influence on firm performance.
PENGARUH TATA KELOLA PERUSAHAAN TERHADAP PENGUNGKAPAN MODAL INTELEKTUAL Arif Fajrianto; Surya Raharja
Diponegoro Journal of Accounting Volume 10, Nomor 2, Tahun 2021
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The aim of this study is to examine the role of corporate governance iniintellectual capital disclosure. This study uses firm size, leverage and return on asset as a control variable. The population in this study consists of manufacturing companies in Indonesia Stock Exchange for the period 2016 - 2018. Sample determined with purposive sampling method. Total sample of this research are 327 companies. This study used multiple regression analysis for hypotheses testing. The results of this study show that board size and government ownership has positive and significant effect on intellectual capital disclosure. Meanwhile, the proportion of independence, blockholder ownership, board tenure has no effect on intellectual capital disclosure.
FAKTOR-FAKTOR YANG MEMPENGARUHI AKTIVITAS PERDAGANGAN SAHAM Reyhan Fadhil Zachary; Etna Nur Afri Yuyetta
Diponegoro Journal of Accounting Volume 10, Nomor 2, Tahun 2021
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This research aims to analyze the factors that influence stocks trading activity in companies listed on the Indonesia Stock Exchange. Stock trading activity is measured by the number of times the company's stock transactions in a certain period. Stock that are slightly traded are called inactive stock or sleep stocks, and shares that are heavily traded are called active stocks. The independent variables used are the ratio of return on assets (ROA), debt to equity ratio (DER), and price to book value (PBV).The data used in this research is secondary data using purposive sampling method as a method of determining the sample. Sampling was taken from 45 LQ45 stocks and 45 stocks with the least transaction frequency in the Indonesia Stock Exchange, so that a research sample of 360 data (4 years) was obtained. This study uses binomial logistic regression analysis to test the research hypothesis.The results of this research successfully demonstrated that return on asset (ROA) has a significant positive effect on stocks trading activity. However, debt to equity ratio (DER) and price to book value (PBV) has no effect on stocks trading activity.
PREDIKSI FINANCIAL DISTRESS MENGGUNAKAN VARIABEL KEUANGAN DAN VARIABEL NON KEUANGAN Dinda Permata; Agung Juliarto
Diponegoro Journal of Accounting Volume 10, Nomor 2, Tahun 2021
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This study aims to predict the incidence of financial distress in a company using financial and non-financial variables. Financial variables in this tudy using the indicators Interest Coverage Ratio (ICR), Operating Cash Flow per Sahres (OCFS), and Long Term Debt Equity (LTDER). And non financial variabels in this study using the indicators age of company and Promotor Holding (PH)The population in this study are all of the companies listed on the Indonesia Stock Exchange and contiously published financial statement in the year 2016-2019. Based on purposive sampling method, sampples obtained are 62 companies in the period 2016-2019, so obtain 248 observations. As for the criteria of financial distress in this study was measured by using operating profit, basic earning per shares, and devides per shares, whilst statistic analysis that used in this study was logistic regression.Results show that the Interest Coverage Ratio (ICR), Long term Debt Equity are financial variables that have significant influence on predicting financial distress in a company, whereas Operating Cash Flow Per Shares (OCFS) has no a significant effect on predicting financial distress in a company. As for non-financial variables, age of company and Promoter Holding (PH), are statistically proven in predicting company financial distress.

Page 138 of 189 | Total Record : 1889

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