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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 KARAKTERISTIK PERUSAHAAN TERHADAP STRUKTUR MODAL PERUSAHAAN PEMANUFAKTURAN YANG TERDAFTAR PADA BURSA EFEK INDONESIA Ratri Dian Hestuningrum; Darsono Darsono
Diponegoro Journal of Accounting Volume 1, Nomor 1, Tahun 2012
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this research is to find out the influence of firm characteristics on capital structure in pecking order theory perspective of manufacturing companies listed on the Indonesia Stock Exchange (IDX). Characteristics of firms that allegedly affect the capital structure include: firm size , profitability, liquidity, asset structure, price earnings ratio, and growth.The population in this research is a manufacturing company listed on the Stock Exchange period 2005-2010. With purposive sampling method obtained totaling samples 501 companies. Model analysis using multiple linear regression analysis. Using the F-test to determine the effect of simultaneous between company characteristics and capital structure. Using t-test to examine the partial correlation of each independent variable on capital structure.The results showed that the variables of liquidity, profitability, and asset structure have negative and significant influence on capital structure. While the variable firm size and firm growth positively influence the capital structure. The other variable, price earnings ratio do not have influence toward capital structure.
ANALISIS PENGARUH REPUTASI ORGANISASI DAN KINERJA KEUANGAN TERHADAP KONTRIBUSI ORGANISASI NIRLABA Dara Ayu Ning Cahya Islami; Tarmizi Achmad
Diponegoro Journal of Accounting Volume 6, Nomor 3, Tahun 2017
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the effect of reputation and financial performance to nonprofit contributions. Reputation as an independent variable measured by the age and the size of the non-profit organization, while financial performance is proxy through fiscal performance, public support, and program efficiency. For the independent variables, this study used total contributions acquired by non-profit organizations.This study tested using OLS regression with balanced panel data. The population of this study is all nonprofit organization in Indonesia in 2010-2014, with a sample of 15 non-profit organizations selected by using purposive random sampling. The criteria used in selecting the sample are a nonprofit organization that has a complete financial statement of 2010-2014 and presenting in Rupiah currency.The empirical results of this study indicate that the size of the organization and program efficiency have a positive influence to nonprofit contributions. By contrast, public support has a negative influence to the nonprofit contributions. While the age of the organization and fiscal performance did not influence the nonprofit contributions.
PENGARUH KEPEMILIKAN ASING TERHADAP NILAI PERUSAHAAN DENGAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY SEBAGAI VARIABEL INTERVENING Aldila Khairina Sissandhy; Sudarno Sudarno
Diponegoro Journal of Accounting Volume 3, Nomor 2, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aimed to examine the effect of foreign ownership on firm value with Corporate Social Responsibility as an intervening variable. The use of CSR as an intervening variable because firms with foreign ownership has increased interest in CSR and CSR program is one factor that can increase the value of the firm value measured by Tobins'Q company.The study was conducted using purposive sampling method in manufacturing companies with criteria (1) manufacturing company listed on the Stock Exchange in 2009 to 2012 (2) Companies that issue and publish an annual report, especially social accountability reports from the period of 2009 up to 2012 complete. Based on 152 samples obtained criterion called the company for three years of observation. Then, there are 12 samples including outliers that must be excluded from the study sample. thus, the final number of viable samples observed is 140 companies. The analysis technique used is multiple regression analysis.The results of this study indicate that foreign ownership has a significant effect on firm value and foreign ownership also has a significant effect on CSR. CSR is not an intervening of foreign ownership on firm value. 
PENGARUH TATA KELOLA RISIKO TERHADAP KINERJA BANK (Studi Empiris pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia pada Tahun 2015-2017) Maghfira Dwi Puspita; Imam Ghozali
Diponegoro Journal of Accounting Volume 8, Nomor 3, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

The  aims of this study to discuss the relationship of risk governanceand bank performance. The independent variable in this research are level of risk disclosure, the number of risk committee, and the activity of risk committee.. While the dependent variable used in this study is ROA, ROE, and Tobin’s Q.This study uses secondary data from annually report of banking company listed on the Indonesia Stock Exchange. The population in this research is banking company listed on the BEI 2015-2017. The sampling method used is purposive sampling. Total sample of this research 106. This study uses multiple regression analysis to test the relationship between independent variable and dependent variable. The results showed that the level of risk disclosure has a positively related to bank performance, number of risk committee not influenced on bank performance, and activity of risk committee influenced on bank performance (ROE and Tobin’s Q).
ANALISIS FAKTOR-FAKTOR PENENTU PERSISTENSI LABA Nuraini, Mety; Purwanto, Agus
Diponegoro Journal of Accounting Volume 3, Nomor 3, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the persistent of cash flow, accruals (TACC) and accruals reliability such as as net financial accruals (ΔFIN), non-cash working capital accruals (ΔWC), and non-current operating accruals (ΔNCO) to the earnings persistence. In addition this study also examine whether leverage, operation cycles, and size have relationship to the earnings persistence.             The population of this study is a manufacturing company listed on the Indonesia Stock Exchange (IDX) of years 2008-2012. Samples were selected using proposive sampling method. Data were analyzed by multiple regression analysis with SPSS 21 application.             The result of this study indicate that the TACC is less persistence than cash flows. The persistence of accrual components is positively associated with the reliability of those components. However, non-cash working capital accruals (ΔWC) did not have significant influence to earnings persistence and the least reliable accrual component has the greatest persistence. In addition, operation cycle and size of company have positive relationship to earnings persistence, while the leverage did not have significant influence to earnings persistence.
PENGARUH ARUS KAS BEBAS, KUALITAS AUDIT, KEBERADAAN EKSEKUTIF WANITA, DAN DIVERSIFIKASI USAHA TERHADAP MANAJEMEN LABA Nur’aini Nur’aini; Darsono Darsono
Diponegoro Journal of Accounting Volume 6, Nomor 3, Tahun 2017
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine factors affecting earnings management practices such as the effect of free cash flow, audit quality, female executive presence, business diversification. The sample used in this study is a manufacturing company listed on the Indonesia Stock Exchange (IDX) period 2012-2015. The sampling method used in this research is purposive sampling and samples obtained as many as 387 samples. This study uses multiple regression analysis for hypothesis testing. The results of this study show that the variable of surplus-free cash flow and business diversification had a significant positive effect on earnings management which is measured using discretionary accrual while audit quality variable has significant positive influence and the female executive existence variable has positive non-significant influence to earnings management.
ANALISIS MINAT PENGGUNAAN APLIKASI FORECASTING SATKER DALAM RANGKA PERENCANAAN KAS (Studi Kasus pada Satuan Kerja Wilayah Pembayaran KPPN Jakarta IV) Komang Ayu Kumaradewi; Muchamad Syafruddin
Diponegoro Journal of Accounting Volume 2, Nomor 4, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

This research identifies the factors that influence users’ intention to use Work-unitsForecasting Application (Aplikasi Forecasting Satker – AFS) as a manifest of e-governmentimplementation, especially in performing cash management issue. The theoretical model in thisresearch based on the Technology Acceptance Model (TAM).A total of 410 (four hundred and ten) questionnaires were distributed, 128 (a hundred andtwenty eight) questionnaires were returned and 121 (a hundred and twenty one) quesionnaireswere found usable. The data were subjected to Structural Equation Modelling (SEM) analysisusing SmartPLS.Results indicate that the important determinants of users’ intention to use Work-unitsForecasting Application (Aplikasi Forecasting Satker – AFS) are perceived usefulness, perceivedease of use, attitude, external influence, interpersonal influence, subjective norm, facilitating, andself efficacy.
ANALISIS PENGARUH GOOD CORPORATE GOVERNANCE INDEX DAN KEPEMILIKAN INSTITUSIONAL TERHADAP KINERJA PERUSAHAAN Putra, Idam Manik Setia; Dewayanto, Totok
Diponegoro Journal of Accounting Volume 8, Nomor 4, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to exmine the effect of good corporate governance index, sub-index, and institutional ownership as independent variable toward firm performance as dependent variable. This research develops a governance index consisting of 33 indicators to measure the corporate governance index. This study uses secondary data obtained from the Indonesia stock exchange (idx). This research using a sample as many as 269 manufacturing companies registered in BEI year 2015 – 2017. 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 good corporate governance index, sub-index has the significant positive influence on the firm performance, and institutional ownership has the significant negative influence on the firm performance. However, not all elements of corporate governance appear to have a significant effect on firm performance.
ANALISIS KINERJA MENGGUNAKAN BALANCED SCORECARD PADA PERUSAHAAN DAERAH AIR MINUM ( Studi Kasus pada PDAM Kabupaten Batang ) Belva Selado, Ryan; Kiswara, Endang
Diponegoro Journal of Accounting Volume 3, Nomor 4, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

In the face of a tight business competition right now, the company required performance measurement method that can evaluate the comprehensive performance of company . Performance measurement tool is Balance Scorecard, can be combinate financial and non financial measurement. Balance Scorecard measures performance from 4 perspective, that is financial perspective, customer perspective, internal business perspective and learning & growth perspective.     This research was conducted using data in 2011 and 2012, a questionnaire on customer and employees of PDAM Kabupaten Batang. The population of this research is employees and customer of PDAM Kabupaten Batang, with sample taken each respondent was 30 to 300 from employees and customer. The questionnaire was tested for validity and reliability. Perspective used in this research is consists of the Financial Perspective with indicator of liquidity ratios, rentability ratios, and solvency ratios. Next, the Customer Perspective with the indicators the level of costumer satisfaction, market share, and the completion complain from customer. Then Internal Business Perspective with the indicators the level efficiency of production, the level of lost product, with the gauge calibration. And the last, is learning and growth perspective with the indicators the level of employee satisfaction, employee training, and the level of ratio employee to customer.    From the results of research by using concept of Balance Scorecard, can be concluded that performance of PDAM Kabupaten Batang as whole as good. In the financial perspective with the indicators of liquidity ratios, rentability ratios, and solvency ratios showed a good performance. For the customer perspective shows good performance with a value 3,73. At the company  internal business perspective showed a good innovation. And for growth and learning perspective suggest that the level of employee satisfaction with a value 3,79. Data from these research it can be concluded that by using Balance Scorecard, can provide performance evaluation of the PDAM Kabupaten Batang in order permanent stand and to better in the next period
PENGARUH INDEPENDENSI, MEKANISME CORPORATE GOVERNANCE, KUALITAS AUDIT, DAN MANAJEMEN LABA TERHADAP INTEGRITAS LAPORAN KEUANGAN Daniel Salfauz Tawakal Putra Putra; Dul Muid
Diponegoro Journal of Accounting Volume 1, Nomor 1, Tahun 2012
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to analyze and obtain empirical evidence about the effect of independence, corporate governance mechanisms (institutional ownership, managerial ownership, audit committees, independent commissioners), audit quality and earnings management for the integrity of financial statements in manufacturing companies in Indonesia. Integrity of financial statements is defined as the extent to which the financial statements show a true and honest information. Independent variables used in this study is the independence, corporate governance mechanisms are analyzed by institutional ownership, managerial ownership, audit committees, independent commissioners, audit quality and earnings management. Dependent variable used in this study is the integrity of financial statements analyzed by conservatism, in observation from 2008-1010. This study uses 40 manufacturing companies listed on the Stock Exchange in 2008 through 2010. Samples obtained using a purposive sampling method. The research data were analyzed with multiple linear regression analysis. The study is an independent commissioner, managerial ownership and institutional ownership did not significantly affect the integrity of financial statements. As for independence, audit committee, audit quality and earnings management significantly affect the integrity of the financial statements.

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