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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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ANALYSIS OF RELATIONSHIP AMONG STAKEHOLDER PRESSURES, ENVIRONMENTAL MANAGEMENT ACCOUNTING USE, STRATEGY, AND INNOVATION: AN EMPIRICAL EVIDENCE FROM INDONESIA Arum Dwi Jayanti; Siti Mutmainah
Diponegoro Journal of Accounting Volume 2, Nomor 2, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

As an increased awareness of a global issue regarding the environmental impact of business activity; this study aims to examine the relationship among stakeholder pressures, environmental management accounting use, strategy, and innovation. This study is performed by conducting the survey to management accountants and environmental managers of companies in Indonesia. The convenience sampling technique was used and resulted in 34% response rate. The hypothesis testing was conducted by using Structural Equation Modeling (SEM) with SmartPLS 2.0 software. The results are: (1) the stakeholder pressures have a positive effect on EMA use, (2) the prospector strategy has no positive effect on EMA use, (3) EMA use has a positive effect on process innovation, but not with product innovation, (4) the prospector strategy has a positive effect on process innovation as well as on product innovation.
ANALISIS PENGARUH TATA KELOLA PERUSAHAAN DAN KARAKTERISTIK PERUSAHAAN TERHADAP KEBIJAKAN DIVIDEN DI INDONESIA (Studi Empiris pada Perusahaan Manufaktur yang terdaftar di BEI tahun 2016-2018) Arlissa Rizky Audityani; Etna Nur Afri Yuyetta
Diponegoro Journal of Accounting Volume 8, Nomor 4, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this study is to examine the impact of corporate governance measured using transparency and disclosure index (TDI), and firm characteristics that are proxied using firm size, firm profitability, firm growth, and managerial ownership on dividend policy in Indonesia. The independent variable is corporate governance, firm size, firm profitability, firm growth and managerial ownership while the dependent variable is dividend policy. The data that was used in this research was secondary data from the financial statements and annual reports of manufacturing companies listed on the Indonesia Stock Exchange in 2016-2018 and selected by using purposive sampling method. A linear-multiple regression analysis was used to test the hypothesis of this study.The results showed that corporate governance, firm size, and managerial ownership not have significant effect to dividend. On the other hand, firm profitability has a positive and significant effect, while firm growth has a negative and significant effect on dividend policy.
PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP PROFITABILITAS PERUSAHAAN (Studi Empiris pada Perusahaan Peserta Corporate Governance Perception Index (CGPI) Tahun 2012) Tangguh Wicaksono; Raharja Raharja
Diponegoro Journal of Accounting Volume 3, Nomor 4, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this study is to determine whether the GCG (GCG) has a significant effect on the profitability of the company. GCG in this case is proxied  with the size of the board of directors, board of comissioner and audit committee. While the profitability variable is proxied by ROE (Return On Equity).The population of this research is companies listed in Corporate Governance Perception Index (CGPI) in 2012. Total observation of this study is 58 companies. Sampling technique using purposive sampling method. Data analysis techniques performed by hypothesis testing using multiple linear regression or OLS (Ordinary Least Square).  Based on the survey results revealed that corporate governance variables do not have significant impact to the profitability of the company.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI WAJIB PAJAK ORANG PRIBADI DALAM MEMENUHI KEWAJIBAN MEMBAYAR PAJAK (Studi Kasus Pada Kantor Pelayanan Pajak Pratama Semarang Candisari) Fikriningrum, Winda Kurnia; Syafruddin, Muchamad
Diponegoro Journal of Accounting Volume 1, Nomor 1, Tahun 2012
Publisher : Diponegoro Journal of Accounting

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Abstract

This research aims to analyze the factors that affect individual taxpayers in meeting their to pay taxes obligation. This research consists of four independent variables and one dependent variable. Independent variables in this research is the awareness of tax paying, knowledge and understanding of taxation laws, a good perception of the effectiveness of the tax system and the service of fiscus. While the dependent variable in this research is the willingness to pay taxes. This research uses incidental sampling technique and survey methods with questionnaires and interviews in data collection. Respondents of were sampled in this study is an individual taxpayer who is listed in the Tax Office Primary Semarang Candisari classified as taxpayer effectively. Analysis of research data using multiple linear analysis with SPSS 16.0 program. Based on the results of the analysis has been done, this research shows that awareness of tax paying, knowledge and understanding of taxation laws, a good perception of the effectiveness of the tax system, and the service of fiscus have a positive and significant impact on willingness to pay taxes.
NILAI BUDAYA DAN MENTALITAS MAHASISWA AKUNTANSI Kartikawati Halim; Warsito Kawedar
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 understand culture and mentality value that accountant students have. This research uses qualitative method with phenomenological approach. Phenomenological approach is used to describe culture and mentality value that accountant students have while learning process occurs. This research uses primary data which is obtained through in-depth interview from informants that is Economic and Business Faculty of Diponegoro University’s accountant students and accountant students’ parents. Obtained data were analyzed based on the result of the interview.The result of this research shows that there are seven culture and mentality value that accountant students have, such as : discipline, self awareness, responsibility, mutual assistance, courtesy, independent, and honesty.
ANTESEDEN PENERIMAAN TEKNOLOGI INFORMASI DALAM PROFESI AUDIT INTERNAL DENGAN MENGGUNAKAN TECHNOLOGY ACCEPTANCE MODEL (Studi Empiris pada Bank Perkreditan Rakyat di Jawa Tengah) Nugraha, Arya; Laksito, Herry
Diponegoro Journal of Accounting Volume 3, Nomor 2, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

This research is purposed to analyze and find empirical study the effect of organizational factor, social factor, individual factor toward perceived usefulness and perceived ease of use, the effect of perceived usefulness and perceived ease of use toward attitude toward using and behavioral intention to use, the effect of behavioral intention to use toward system usage.Population in this research are all the internal auditors that worked at public credit banking. Sample of this research are internal auditors that worked at public credit banking company in Central Java and willing to complete the questionnaires also minimal have worked 1 years. The analysis data used is PLS program.Based on the result and discussion, the conclusion are: (1) Organizational factor did not affect perceived usefulness. (2) Organizational factor positively affect perceived ease of use. (3) Social factors did not affect perceived usefulness. (4) Social factors positively affect perceived ease of use.(5) Individual factors positively affect perceived usefulness. (6) Individual factors positively affect perceived ease of use. (7) Perceived ease of use positively affect perceived usefulness. (8) Perceived usefulness positively affect attitude toward using. (9)Perceived ease of use positively affect attitude toward using. (10)Attitude toward using positively affect behavioral intention to use.(11) Behavioral intention to use did not affect system usage. (12)Perceived usefulness positively affect system usage.
PENGARUH EFEKTIVITAS KOMITE AUDIT TERHADAP KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN (Studi Empiris pada Perusahaan Non Keuangan yang Terdaftar di Bursa Efek Indonesia Tahun 2013) Diori Novade; Herry Laksito
Diponegoro Journal of Accounting Volume 4, Nomor 2, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this study is to examine the effect of audit committee effectiveness and timeliness of  reporting on non-financial companies listed on the Indonesia Stock Exchange in 2013. DeZoort index divides the effectiveness of audit committees form the four elements: composition, authority, resources, and diligence. Those elements are examined one by one: the audit committee expertise,  the audit committee size and the audit committee meeting. The population in this study are all non-financial companies listed on the Indonesia Stock Exchange in 2013. Samples are obtained as many as 260 companies that have the completeness of the data needed by using purposive sampling. The data used is secondary data that is audited annual report on non-financial company in 2013 and contains the date of publication of the financial statements. This study uses logistic regression analysis. The results of this study indicate that the audit committee expertise, the audit committee size and audit committee meetings significantly effect on the timeliness of financial reporting.
PENGARUH CORPORATE SOCIAL RESPONSIBILITY (CSR DISCLOSURE) TERHADAP KINERJA KEUANGAN PERUSAHAAN Ahmad Husnan; Sugeng Pamudji
Diponegoro Journal of Accounting Volume 2, Nomor 2, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aimed to examine the effect of Corporate Social Responsibility (CSR Disclosure) on corporate financial performance (return on assets, Return on Equity, Return on Sales and Current Ratio). In this study the company's financial performance is measured by using ROA, ROE, ROS and Current Ratio. Independent variables used in this study is the Corporate Social Responsibility with 79 disclosure according GRI, while the dependent variable is financial performance.Research samples were manufacturing companies listed on the Indonesia Stock Exchange (IDX) year study period 2008-2011. Data collected by the method of documentary and literature. The sample used was 156 companies during the four periods. This study uses linear regression to the data analysis.The results showed that the Corporate Social Responsibility (CSR) significantly influence the Return on Assets (ROA) and Return on Sales (ROS) but no significant effect on Return on Equity (ROE) and the Current Ratio.
ANALISIS PENGARUH DIVIDEN TERHADAP INDIKATOR KUALITAS LABA Lita Fauziah; Rr. Karlina Aprilia Kusumadewi
Diponegoro Journal of Accounting Volume 8, Nomor 2, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

This research aims to examine the relationship between dividend and earnings quality. This research examine four dividend features: dividend-paying status, dividend size, dividend changes, and dividend persistence. The samples consist of 72 firms from the manufacturing industry in the years 2014-2016. Multiple regression is used for testing hypotheses.  The results show that dividend-paying status, dividend size, dividend increase, and persistence in dividend payment have significant positive association with earnings quality.  Overall, the results show that dividend-paying status, dividend size, increase in dividend size, and persistence in dividend payment are indicators or signals of higher earnings quality. This study examines only the manufacturing firms listed on the Indonesia Stock Exchange.
Pengaruh Audit Lag, Rasio Leverage, Rasio Arus Kas, Opini Audit Tahun Sebelumnya dan Financial Distress Terhadap Penerimaan Opini Going Concern (Studi pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2009-2012) Safira Pramestri Ibrahim; Rahardja Rahardja
Diponegoro Journal of Accounting Volume 3, Nomor 3, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to analyze and provide empirical evidence of the influence of audit lag, leverage ratio, operating cash flow, audit opinion prior, and investment to the acceptance of going concern opinion by auditor. Hypothesis (1) audit lag positively affect to the acceptance of going concern opinion, (2) leverage ratio positively affect to the acceptance of going concern opinion, (3) cash flow ratio negatively affect to the acceptance of going concern opinion, (4) prior year audit opinion positively affect to the acceptance of going concern opinion, and (5) financial distress negatively affect to the acceptance of going concern opinion. The reasearch used 122 manufacturing companies listed on Bursa Efek Indonesia (BEI) from 2009-2012. Samples were selected using purposuve sampling method. Data were analyzed by logistic regression analysis.The result shows that the operating cash flow, audit lag, and cash flow ratio don’t have effect to the acceptance of going concern opinion. While prior year audit opinion and financial distress affect to the acceptance of going concern opinion.

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