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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 PENGARUH PENDAPATAN ASLI DAERAH, DANA ALOKASI UMUM, DAN BELANJA MODAL TERHADAP TINGKAT KEMANDIRIAN KEUANGAN DAERAH PADA PEMERINTAH DAERAH KABUPATEN/KOTA DI PROVINSI JAWA TENGAH TAHUN 2012-2017 Afifah Fauziah Amalia N; Haryanto Haryanto
Diponegoro Journal of Accounting Volume 8, Nomor 2, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this research is to analyze effect of district own revenue, general allocation fund, and capital expenditure on the local financial independen level at the district town in Province of Central Java. This research using a quantitative approach with descriptive of analysis. The sampling technique used in this research is total sampling technique, so that the total sample in this research were 35 districts/cities in Province of Central Java during 2012-2017. This research using a secondary data from The Realization of Regional Budget Reporting that was reported to the Audit Board of Semarang City. The selected analytical method is a multiple linear regression analysis method with hypothesis testing using the T test and significance level of 0.05. The conclusion of the results in this research that is district own revenue has a significant positive effect on the local financial independen level, general allocation funds have a significant negative effect on the local financial independen level, and capital expenditure hasn’t effect on the local financial independen level.
ANALISIS PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP PENGUNGKAPAN RISIKO Christian Johanes Doi; Puji Harto
Diponegoro Journal of Accounting Volume 3, Nomor 2, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this study is to demonstrate empirically that product diversification, geographic diversification, company size, type of industry, leverage, profitability, and liquidity have significant effect on the risk disclosure of non-financial companies listed on the Indonesian Stock Exchange. The sample taken from companies’ annual reports from 2010 to 2012 with Purposive sampling techniques to obtain 61 firms.The analysis method in this study is descriptive statistics aimed to provide a description of the data of mean, standard deviation, variance, maximum, minimum. The study result indicates that product diversification, geographic diversification, industry type, Leverage and liquidity have effect on the risk disclosure. Whereas level of profitability has no effect on risk disclosure. The regression result shows only 29.3% of the company's disclosure risk is influenced by product diversification, geographic diversification, type of industry, leverage, profitability, liquidity. While 70.7% is influenced by other variables that are not observed in this study.The study results indicate that the independent variable  such as Liquidity, profitability, industry type, product diversification, geographic diversification  have  no significant positive effect on risk disclosure, while  the  leverage   has  significant   effect on the risk disclosure.
ANALISIS PENGARUH SENSITIVITAS POLITIK TERHADAP BIAYA POLITIK (Studi Empiris pada Penyedia Barang/Jasa yang Terdaftar di Bursa Efek Indonesia) Ika Pratiwi; Aditya Septiani
Diponegoro Journal of Accounting Volume 4, Nomor 2, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

The aim of this research is to examine the influence of political sensitivity that is reviewed with the high visibility and the importance of contracts  to the firm. Firm size, profitability, leverage, capital intensity, inventory intensity used as control variable. The population in this study consists of all listed  firm  in  Indonesia  Stock  Exchange  in  year  2013.  Sampling  method  used  is  purposive sampling. Company criteria used is listed company in BEI 2013 for all industrial sectors except the agriculture sector and the financial sector. A company that only sampled must have a government contract in 2013 and value of the income before tax was positive in 2013. Total data of this study is 90  data.  There  are  not    samples  that  include  outlier  should  be  excluded  from  samples  of observation. Simple regression used to be analysis technique. The empirical result of this study show that political sensitivity review by the high visibility have positively significant influenced on political cost. While the political sensitivity that is reviewed by the importance of the contract did not show significant results.
PENGARUH EFISIENSI KEUANGAN DAN PEMBATASAN PEMBERIAN DANA PADA JUMLAH DONASI INDIVIDUAL Abdurohman Muslim; Agus Purwanto
Diponegoro Journal of Accounting Volume 2, Nomor 3, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

Individual donation takes an important role in a nonprofit organization’s life, includingZakat foundation. There are many factors that could influence individual donations. Based on Li, etall’s research, financial efficiency and solicitation type could influence how individual donorsspent their donation This study examines whether and how a nonprofit organization’s financialefficiency and its solicitation influence individual donations.Survey method was used to this study with 100 undergraduate students from DiponegoroUniversity, as a proxy of individual donor. The amount of individual donation given is shown indescriptive statistics. To examine the relationship between financial efficiency, solicitation type,and individual donation, Two-Ways Analysis of Variance (ANOVA) was applied.Align with the theory and previous studies, the result shows that financial efficiency andsolicitation type positively influence individual donation given by the donors.
PENGARUH BRAND EQUITY TERHADAP PENJUALAN, PROFITABILITAS, DAN PERTUMBUHAN PADA PERUSAHAAN YANG TERDAFTAR DI BEI Mutiara Hisanah Harahap; Etna Nur Afri Yuyetta
Diponegoro Journal of Accounting Volume 8, Nomor 2, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the effect of brand equity on sales and financial performance. The independent variable namely brand equity is measured by a perpetuity perspective. The first dependent variable is that sales are measured by the results of year-end sales. Furthermore, for the second dependent variable, profitability is measured from the NPM ratio. The final dependent variable is that growth will be measured by total asset growth.The population in this study consisted of four sub-sectors of the company, namely companies in the food and beverage, cosmetics, transportation and hotel sub-sectors, which were listed on the Stock Exchange in 2013-2017. The sampling method in this study was purposive sampling. The criteria for companies are food and beverage, cosmetics, transportation and hotel sub-sector companies, and companies must have complete data and support research. The number of samples in this study is 145 data and the analysis technique used is OLS regression. The empirical results from this study indicate that brand equity affects sales. But on the contrary, brand equity has no effect on both profitability and company growth.
PENGARUH ANTARA TATA KELOLA PERUSAHAAN (CORPORATE GOVERNANCE) DENGAN STRUKTUR MODAL PERUSAHAAN Kurniawan, Vito Janitra; Nur Rahardjo, Shiddiq
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 was to determine the effect of corporate governance with the company's capital structure . To obtain that capital is usually the company issuing new shares or by borrowing from creditors. Error in determining the capital structure will have a broad impact for the company . The decision could lead to the addition of the company's capital so necessary to the agency problem of corporate governance mechanisms . Board size , managerial ownership , institutional ownership and audit committee is part of corporate governance used in this study .This research was conducted by the method of documentation of the annual report companies listed in Indonesia Stock Exchange ( IDX ) 2010-2012 . The sampling method used in this study was purposive sampling , the number of samples obtained 195 samples . Testing hypotheses using regression analysis . The results of this study showed variable managerial ownership and audit committee has significant and negative effect on the capital structure . While variable board size has a positive effect but no significant effect on capital structure . So also with institutional ownership shows negative and significant relationship to the capital structure .
ANALISIS PENGARUH KORUPSI TERHADAP AUDIT PEMERINTAHAN PADA INSTANSI PEMERINTAH DI INDONESIA La Ode Ibnu Hafidz Saleh; Dwi Ratmono
Diponegoro Journal of Accounting Volume 6, Nomor 1, Tahun 2017
Publisher : Diponegoro Journal of Accounting

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Abstract

This research aims to analyze the influence of corruption on government audit in government institution in Indonesia. The Independent variables that are tested in this study are corruption and the dependent variable is audit irregularities and audit opinion, with real expenditure and asset as control variable. This study uses secondary data derived from audit report of Badan Pemeriksa Keuangan in ministries of Indonesia and annual report of Komisi Pemberantasan Korupsi. The research object is 33 ministries of central government for 4 years in 2010-2013. The analytical method used is multiple linear regression analysis and ordinal logistic regression analysis. The results show that corruption have significantly positive effect on audit irregularities detected by BPK RI.  However, corruption does not affect audit opinion.
PENGARUH AUDIT TENURE DAN REPUTASI KAP TERHADAP PENERBITAN OPINI GOING CONCERN (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2009-2011) Stevanus THJ; Abdul Rohman
Diponegoro Journal of Accounting Volume 2, Nomor 4, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this study is to examine the impact audit tenure and audit firm reputation on issued going concern while mandatory audit firm is going. Many factor can affect going concern opinion both positively and negatively. Previous studies on going concern opinion found different results, so it need to be repeated to verify previous research on going concern opinion.Samples were gathered from audit reports of 128 manufacturing companies that were liste in Indonesia Stock Exchange (IDX) during 2009-2011 reporting period. Research variables used were audit tenure, audit firm reputation, and going concern audit opinion. By using logisitic regression analysis with SPSS 20application, this study tried to examine the influence of audit tenure and audit firm reputation on issued going concern opinion.The results were as follows : (1) audit tenure does not significantly affect on issued going concern opinion, (2) audit firm reputation significantly affect on issued going concern opinion.
FAKTOR – FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN MODAL INTELEKTUAL (Studi Empiris pada Perusahaan Perbankan yang terdaftar di Bursa Efek Indonesia Tahun 2012 - 2013) Andika, Yusfendy Tri; Laksito, Herry
Diponegoro Journal of Accounting Volume 4, Nomor 1, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

The main objective of this study was to examine factors - factors that affect the disclosure of intellectual capital in the banking companies listed in Indonesia Stock Exchange in 2012 - 2013. The variables used are the Intellectual Capital Disclosure Item, Age Bank, Bank Size, Leverage, Ownership Concentration, profitability, growth, and the type of Auditors. Measurement of intellectual capital items using models of Bukh et al. 2005, namely employees, customers, information technology, processes, and reporting strategies.The sample used is secondary data from the Indonesia Stock Exchange (IDX) ie Annual Report banking company in 2012 listing on the Stock Exchange. Samples were taken by purposive sampling method, and who meet the criteria for sample selection. The sample used by 27 banks from a total of 39 banks are used.The method is applied using multiple regression analysis, the statistical test of hypothesis testing and statistical test t F. The results showed that the age of the bank, the size, and the concentration of ownership has a significant influence on the intellectual capital pengunkapan. However, this study did not find a positive effect on leverage, profitability, growth, and types of auditors on the disclosure of intellectual capital.
ANALISIS PENGARUH POLITICAL CONNECTION DAN STRUKTUR KEPEMILIKAN TERHADAP KINERJA PERUSAHAAN Tri Wulandari; Raharja Raharja
Diponegoro Journal of Accounting Volume 2, Nomor 1, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

The performance of company can not be separated from the influence of the environment in which the company was founded. One of the environmental factors that affect the company’s performance is politics. A country’s political related to public policy, including policies for business. Therefore, between politics and business are interrelated, so there is a term politically connected firms. Besides politics, the performance of company is also affected by the ownership structure. This research aims to analyze the effect of political connection and ownership structure on firm performance. Ownership structure consists of institutional ownership and public ownership. This research uses two control variable, firm size and leverage.The dependent variable in this research is the performance of the company as measured by Return on Asset ratio. The independent variables were tested, namely political connection, institutional ownership, and public ownership. This research uses secondary data, namely the annual finacial statements of listed companies in Indonesia Stock Exchange for the years 2009, 2010, and 2011. The number of sample firms is 57 firms. Data analysis model used was multiple regression analysis with the help of SPSS software.The results shows that the firm performance of the political connection firms is lower than the firms non political connection. It is seen from the probability value of 0,047 with the regression coefficients are negative direction. Ownership structure of both institutional ownership and public ownership doesn’t affect the firms perfomance. Probability value of institutional ownership at 0,279 and probability value of public ownership at 0,112.

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