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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 MEKANISME TATA KELOLA PERUSAHAAN TERHADAP KESULITAN KEUANGAN (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2014-2015) Widya Wanti Paramastri; P. Basuki Hadiprajitno
Diponegoro Journal of Accounting Volume 6, Nomor 4, Tahun 2017
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this study is to examine the influence of corporate governance mechanism to financial distress. The dependent variable of this study is financial distress which is proxied as dummy variable of negative net profit in two years and the independent of this study are corporate governance index, institutional ownership, state ownership, and ownership concentration. Control variables in this study are  return on sales, current ratio, book-to-market ratio, leverage and corporate size.The population of this study are manufacture companies that listed in Indonesia Stock Exchange  (BEI)  in  2014-2015.  Total  samples  are 165 companies. This  study  used  purposive sampling  as  the sampling  method and logistic  regression  as  the  data  analysis.  In logistic regression the classical assumption test that needed in this analysis is multicollinearity test. The results of this study indicates that the corporate governance index has significant negatif influence to likelihood  of financial distress. While the institutional ownership, state ownership, and ownership concentration have no significant influence to likelihood of financial distress.
PENGARUH KARAKTERISTIK RASIO FINANSIAL DAN FAKTOR MAKROEKONOMI TERHADAP RETURN ON ASSETS BANK KOMERSIAL Ari Setyowati; Aditya Septiani
Diponegoro Journal of Accounting Volume 3, Nomor 3, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this research is to analyze the factors that affect Return On Assets (ROA) of financial reports to the commercial banking industry listed on the Indonesia Stock Exchange during 2008-2012. ROA helps management to take into account the bank’s overall profitability and aims to measure the ability of bank management in  managing the assets under their cintrol to income. The examined factors of this research are depossit to assets ratio, capital adequacy ratio, net interest margin, nonperforming loans,inflation, gross domestic product and industry production growth as the independence variable and  retun on assets as the dependent variable. The data that was used in this research was secondary data and selected by using purposive sampling method. Research sample are Indonesian commercial banks listed in 2008-2012 at Bursa Efek Indonesia. Based on analytical results shows that only variable net interest margin and nonperforming loans have significant influence toward return on assets, while fifth variable depossits to assets ratio, capital adequacy ratio, inflation, gross domestic product and industry production growth doesn’t have significant influence toward return on assets.
PENGARUH KOMPENSASI, KEPEMILIKAN MANAJERIAL, DIVERSIFIKASI PERUSAHAAN DAN UKURAN KAP TERHADAP MANAJEMEN LABA Satria Nugroho; Darsono Darsono
Diponegoro Journal of Accounting Volume 4, Nomor 3, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to analyze the effect of compensation, managerial ownerships, corporate diversification, and auditor size to earnings management. Earnings management is measured using the discretionary accruals. Independent variables used in this study is compensated board of commissioners and board of directors, managerial ownerships, corporate diversification, and auditor size while the dependent variable is earnings management. Several previous studies have shown varying results. To obtain valid results, the testing performed on each variable based on the hypothesis constructed. The study population was 114 manufacturing companies listed in Indonesia Stock Exchange. The samples used were selected by purposive sampling method. After reduction with several criteria, 38 companies are identified as samples. Observation period is 2011-2013 years, so the number of samples used is 114 samples. Hypothesis testing is performed by using the Regression Analysis The result of this study showed that managerial ownerships and corporate diversification has significant effect on earnings management, while compensation and auditor size has no significant on earnings management.
ANALISIS PENGARUH CORPORATE GOVERNANCE TERHADAP KEMUNGKINAN PEMBERIAN OPINI AUDIT GOING CONCERN OLEH AUDITOR INDEPENDEN (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2009-2011) Ema Diandra Adjani; Surya Rahardja
Diponegoro Journal of Accounting Volume 2, Nomor 2, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

The aim of this study is to examine the effect of the role of corporate governance to the possibilityof issuance of going concern audit opinion by an independent auditor. The independent variablesare used in this study is the proportion of independent directors, managerial ownership, andinstitutional ownership. This study is a replication of the study by Alexander et al., (2011) and used84 manufacturing companies which listed on the Stock Exchange in the period 2009-2011 as thesample. Samples were selected by purposive sampling method and finally obtained 38 companiesmanufacturing a going concern audit opinion and 46 manufacturing companies with non-goingconcern audit opinion. Data were analyzed using logistic regression analysis model. The resultsshow that the proportion of independent directors and institutional ownership has no effect on theissuance of going concern audit opinion by an independent auditor, while managerial ownershipaffect the administration going concern audit opinion by an independent auditor.
BOARD SIZE, BOARD INDEPENDENCE, INSTITUSIONAL OWNERSHIP AND INTERNAL CONTROL DISCLOSURE Raka Bagaskara; Totok Dewayanto
Diponegoro Journal of Accounting Volume 7, Nomor 4, Tahun 2018
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to exmine the effect of board size, board independence, and institusional ownership as independent variable toward internal control disclosure as dependent variable.This study uses secondary data obtained from the Indonesia stock exchange (idx). This research using a sample as many as 354 manufacturing companies registered in BEI year 2014 – 2016. The methods used in this research is purposive sampling method. Statistical techniques used in this study is a multiple regression.The results obtained from this research shows the board size, and board independence have a significant positive influence on internal control and disclosure. Then the institusional ownership have a significant negative influence on the internal control and disclosure.
FAKTOR-FAKTOR YANG MEMPENGARUHI PERSEPSI WAJIB PAJAK ORANG PRIBADI ATAS PERILAKU PENGGELAPAN PAJAK (Studi Empiris pada Wajib Pajak Terdaftar di KPP Pratama Semarang Candisari) Wahyu Rachmadi; Zulaikha Zulaikha
Diponegoro Journal of Accounting Volume 3, Nomor 2, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aimed to analyze factors that affect taxpayer’s perceptions on tax evasion. These factors are the taxpayer’s knowledge, service of tax officer and tax sanction. The population in this study are individual taxpayers who registered in KPP Pratama Semarang Candisari. This research was replicated from the previous research, Prasetyo (2010) and Rahman (2013). The difference between this research and the previous ones are in the object and the location. Previous studies were done at Surakarta and Jakarta, while this study was conducted with using respondents from individual taxpayer who enrolled at Semarang.The sampling technique in this study used convenience sampling method. Determination of the sample numbers used the formula of Slovin 100 respondents. The hypothesis of this study was analyzed by SPSS software. Then the multiple regression analysis was used to examine the relationship between the variables above. The result of this study indicate that all of hypothesis that have been proposed are accepted. The implications of this study indicate that tax evasion was viewed as unethical acts. Direktorat Jenderal Pajak needs to regularly hold socialization that tax revenue are importance for the development in order to increase awareness of taxation in Semarang.
FAKTOR-FAKTOR YANG MEMPENGARUHI RESISTENSI PENGGUNA DALAM IMPLEMENTASI SISTEM AKUNTANSI AKRUAL Miftahur Rahman; Muchamad Syafruddin
Diponegoro Journal of Accounting Volume 6, Nomor 4, Tahun 2017
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this study is to examine the factors influencing users’ resistance towards implementation of accrual accounting. Dependent variable in this study is users’ resistance. And independent variables are top management, technologies and sistems, colleague opinion, self efficacy and external issues. This relationships are examined by multiple regression analysis. The population in this study consists of all users’ of accrual accounting in Indonesia. The sample in this study are all users’ of accrual accounting in KPPN Semarang 1 and consists of compiler of financial reports. The total number of samples in this study were 134 samples. Data collected by questionnaire. Data analysis was performed by the descriptive statistic analysis, the classical assumption, and hypothesis test with multiple regression analysis. The result of this study shows that three independent variables, they are technologies and sistems, colleagues opinion and external issues have significant relationship in influencing users’ resistance towards accrual accounting. Top management and self efficacy have no significant relationship in influencing users’ resistance towards accrual accounting.
ANALISIS PENGARUH KEPEMILIKAN SAHAM OLEH PEMERINTAH, INSTITUSI NON PEMERINTAH, ASET DAN LEVERAGE TERHADAP KINERJA PASAR BUMN PRIVATISASI DI INDONESIA Yuda Pamungkas; Fuad Fuad
Diponegoro Journal of Accounting Volume 2, Nomor 3, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

This research's goal is to determine the nature of relationship between government ownership, private ownership, assets and leverage with the privatized State Owned Enterprise’s market performance. Previous studies indicate that these relationships are inconclusive. Therefore, it is necessary to conduct a forward research due to this inconclusiveness, and conclude the relationship between those variables with the SOE’s market performance. Population method performed in this research, by using all of the audited financial statements of privatized SOE in Indonesia from 2004-2011. By the total of one hundred and fourteen research objects being analyzed using linear regression to determine the relationship between variables such as government ownership, private ownership, assets and leverage with the SOE’s market performance. Results of this research indicate that determinants such as government ownership, assets and leverage affect the SOE’s market performance significantly with a non-linear convex, positive and negative relationship respectively. However, private ownership becomes the only determinant that does not explain the SOE’s low or high market performance.
PERILAKU AUDIT DISFUNGSIONAL: BUKTI EMPIRIS PERILAKU AUDITOR DI JAWA TENGAH DAN DIY Alfi Rosa Mustika; Imam Ghozali
Diponegoro Journal of Accounting Volume 5, Nomor 3, Tahun 2016
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to determine the factors that affect turnover intention with dysfunctional audit behavior as an intervening variable. This study is a replication of the study conducted by Yuen et al. (2013). Factors examined in this study is time budget pressure, auditor’s independence, client importance and task complexity. This study was conducted by a survey of auditors working in Public Accounting Firm (KAP) of Central Java and Yogyakarta, especially in Semarang and Yogyakarta. Determination of the samples was done by convenience sampling method. The number of samples is 62 respondents. This research use Partial Least Square (PLS) approach on smartPLS 3.0 software. The study analyzed with path analysis.The results showed that time budget pressure, auditor independence, client importance and task complexity has positive relationship toward acceptance of  dysfunctional audit behavior, and there is positive relationship between the acceptamce of dysfunctional audit behavior towards turnover intention. The results could help the firm to reduce the level of turnover intention and identify the factors that affect the dysfunctional auditor behavior.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS PELAPORAN BISNIS MELAUI INTERNET ( INTERNET BUSINESS REPORTING ) PADA WEBSITE PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Setyo Slamet Riyadi Slamet Riyadi; Wahyu Meiranto
Diponegoro Journal of Accounting Volume 3, Nomor 4, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

The rapid growing of the internet creates a new way for the companies to disseminate their business informations in better quality,low costs, and can reach the wider users. Although the Internet provides some benefits in corporate disclosure practice, not all companies presenting their business informations on the internet. In other words, there are various factors that influence the practice of internet business reporting (IBR). This study aims to examine the potential factors that may affect the level of IBR. Such as firm size, profitability, listing age, auditor type, industry type, foreign-listing status, and competition of industry.Internet Business Quality Index (IBRQ Index) is used to measure the level of  internet business reporting on the Indonesian listed companies. By using purposive  sampling methods, 259 companies were chosen. Multiple regression analysis is used to examine the determinants of the internet reporting, the results show that firm size and foreign-listing status positively and significantly influences to IBR; profitabilitiy, auditor type and industry type positively and unsignificantly influences to IBR; listing age negatively and significantly influences to IBR;competition of industry negatively and unsignificantly influences to IBR.

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