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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 TEKANAN DAN LAMA PENUGASAN TERHADAP INDEPENDENSI AUDITOR EKSTERNAL PEMERINTAH Aizhar Ashari; Tri Jatmiko Wahyu Prabowo
Diponegoro Journal of Accounting Volume 6, Nomor 1, Tahun 2017
Publisher : Diponegoro Journal of Accounting

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Abstract

Many factors can affect the independence of auditor. This study aims to determine the effect of fidelity pressure, time pressure, and assignment range towards auditor independence of the Audit Board of the Republic of Indonesia. The study used primary data derived from respondents who are auditors on the Audit Board of Indonesia Representative of Provinsi Bali. This study used four variables. Three variables are fidelity pressure, time pressure, and assignment range, thence one dependent variable is auditor independence. The data were analyzed using multiple linear regression test. The results showed that fidelity pressure had negative effect on auditor independence, and time pressure had a possitive effect towards auditor independence. Meanwhile assignment range did not gave a significant effect to auditor independence.
PENGARUH KARAKTERISTIK KOMITE AUDIT DAN KARAKTERISTIK PERUSAHAAN TERHADAP MANAJEMEN LABA Dwikusumowati, Meriam Zalzabilani; Nur Rahardjo, Shiddiq
Diponegoro Journal of Accounting Volume 2, Nomor 4, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

This study was aimed to analyse the influence of audit committee characteristics and firm characteristics on earnings management in manufacturing companies listed on the Indonesia Stock Exchange in 2009-2011. The independent variables were audit committee characteristics (independency, financial expertise, size, and activity of audit committee) and firm characteristics (leverage, firm size, and profitability), while the dependent variable was earnings management wihich was measured by discretionary accruals using the Modified Jones Model. The hypothesis proposed in this study was that audit committee and firm characteristics influenced earnings management.Data of this study were obtained from the annual report and financial statements of manufacturing firms drawn from the Indonesia Stock Exchange. The population of this study were manufacturing companies listed on the Indonesia Stock Exchange during the years 2009-2011. The samples were determinated by purposive sampling method, and 140 companies were then collected. The hypothesis was tested using multiple regression analysis. The results of this study showed that financial expertise of audit committee and profitability had significant influence on earnings management. On the other hand, independency, size, and activity of audit committee, leverage, and firm size had no significant influence on the earnings management.
PENGARUH TATA KELOLA PERUSAHAAN, UKURAN PERUSAHAAN DAN UMUR PERUSAHAAN TERHADAP KINERJA PERUSAHAAN Mikha Tri Apriliani; Totok Dewayanto
Diponegoro Journal of Accounting Volume 7, Nomor 1, Tahun 2018
Publisher : Diponegoro Journal of Accounting

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Abstract

This study purpose to provide empirical evidence of corporate governance, firm size and firm age as influence mechanism to firm performance. This study use board size, board independence and board female diversity as mechanism of corporate goverance. Data used in this study was secondary, annual report and financial reporting from chemical and basic industry sectors, the various sectors of the industry and the consumer goods industry sectors listed on the Stock Exchange in 2013-2015. The population of this study was 420 companies from chemical and basic industry sectors, the various sectors of the industry and the consumer goods industry sectors listed on the Stock Exchange in 2013-2015 The sample of this study was 278 companies. The sample drawn by sample selection criteria. The analysis used to answer the study objectives is to use multiple regression. The result of the research show the effect of board size and firm age to firm performance, where board independence, board female diversity and firm size do not effect to firm performance. For the manager, firm performance information used in decision making to determinethe policy to be taken.
RELEVANSI NILAI ASET TAKBERWUJUD PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Dumanika Rizky Bimasakti; Darsono Darsono
Diponegoro Journal of Accounting Volume 4, Nomor 1, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to analyze the value relevance of intangible assets and value relevance from each intangible assets component (goodwill, license, and trade mark) in manufacture companies which listed on the Indonesian Stock Exchange. This study used Ohlson (1995) valuation theory with book value of equity (BVE) and earnings (EPS) as variable control. This research was conducted using secondary data which used purposive sampling as the sampling method. There are 418 companies over a three-year period of observation, a total of 73 companies chosen as a sample, with 3 samples that included outlier and should be excluded from samples of observation. So, the final samples are 70. The analytical method used is multiple linear regression analysis. The result of this research shows that: intangible assets positively and significantly affect stock price; goodwill, license, and trade mark positively effect stock price, but do not have significant affect. Those mean, when investing their money, the investor does not pay attention to each component of intangible asset in detail because they just look from the total amount of intangible asset.
PENGARUH KEPUTUSAN INVESTASI, KEPUTUSAN PENDANAAN, DAN KEBIJAKAN DIVIDEN TERHADAP NILAI PERUSAHAAN Gany Ibrahim Fenandar; Surya Raharja
Diponegoro Journal of Accounting Volume 2, Nomor 1, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

ABSTRACT The research aims to analyze the influence of investment decision, financing decision, and dividend policy on the firm value which occurred by price book value, using a data set consisting of 94 manufacturing company listed in Indonesia Stock Exchange . Population of this research is listed public company at Indonesia Stock Exchange with manufacturing company as sample. Sampling method uses purposive sampling method. Data analysis technique uses classic assumption test and Hypothesis test uses multipleregression  analysis The results of this research indicate that the investment decisions positively affects the firm value, dividend policy positively affects the firm value. While the  financing decisions did not significantly affects the firm value.
PENGARUH SURPLUS ARUS KAS BEBAS, KUALITAS AUDIT, LEVERAGE, UKURAN PERUSAHAAN, DAN ARUS KAS RELATIF TERHADAP MANAJEMEN LABA Fariska Yonsa Ronikusuma; Paulus Th Basuki Hadiprajitno
Diponegoro Journal of Accounting Volume 7, Nomor 3, Tahun 2018
Publisher : Diponegoro Journal of Accounting

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Abstract

Disclosure of information on corporate profits is often manipulated by company managers for their own benefit. High cash receipts and low expenditures become a profitable difference in the company's cash flow statement, the more vulnerable there is fraud committed by internal parties. The free cash flow or known as the free cash flow surplus for the company is for the development and reserves for repayment of debt that has not been repaid but is different from the objective of the investor as an additional return on the investment they give to the company, with this difference will lead to more imbalanced information given by the company to investors. To prevent fraudulent cash flow surpluses from occurring freely, an independent committee was formed whose purpose was to audit the performance of earnings management. This study aims to determine the magnitude of the effect of free cash flow surplus and auditor quality used with Big4 and Non Big4 audit measures, leverage, company size and relative cash flows from all mining sector companies that are now the trend of conversation in various corruption cases on earnings management in Indonesia.This research uses purposive sampling technique with a sample of 26 mining companies for 4 years and produces 104 financial reports recorded and registered on the Stock Exchange in 2013 to 2016. The data that has been obtained is then analyzed with several tests namely, descriptive statistical test, assumption test classic, multiple regression analysis, moderate multiple linear regression (residual test) using IBM SPSS 22 software application.The results of this study indicate that the free cash flow surplus has a positive and significant effect on earnings management. On audit quality has a negative influence on earnings management and firm size which has a significant positive effect on earnings management, but not with leverage and relative cash flows that have no effect.
DETERMINAN FEE AUDIT EKSTERNAL DALAM KONVERGENSI IFRS Ulfasari, Hanifah Kurnia; Marsono, Marsono
Diponegoro Journal of Accounting Volume 3, Nomor 2, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the determinant of external audit fees in IFRS convergence. Several factors expected to affect external audit fees determination are client’s complexity, client’s size, litigation risks, type of auditor, and auditor switching. These factors are expected to increase external audit fees. In addition, this study also linked the implementation of IFRS and auditing are still few in Indonesia.             This study is a modification of the study De George’s et al (2013). This study is modified by adding independent variables and used secondary data from non-financial companies which listed on Bursa Efek Indonesia (BEI) in 2011 and 2012. This study uses purposive sampling method and obtains sample of 128 companies. The effect of client’s complexity, client’s size, litigation risks, type of auditor, auditor switching and audit fees are tested using multiple linear regression analysis contained in SPSS 16.Before being conducted the regression test, it is examined by using the classical assumption tests.          The results of this study indicate that client’s complexity, client’s size, and, type of auditor have significant relationship on external audit fees. Whereas, litigation risks and auditor switching do not have significant relationship on external audit fees. This study also shows that type of auditor especially the Big Four played an important role after IFRS is applied in Indonesia.
PERBEDAAN PERSEPSI MAHASISWA AKUNTANSI MENGENAI LEARNING MANAGEMENT SYSTEMS (LMS) (Studi Empiris Pada Mahasiswa S1 Akuntansi Universitas Diponegoro dan Universitas Semarang) Amita Suryaningsih; Aditya Septiani
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  accounting  students  perception  of  a  Learning Management System (LMS). This study examined differences of perception between accounting students from public universities with accounting students from private universities of a Learning Management System (LMS). In addition, this study also examine the factors that influence the accounting students perception about usefulness of Learning Management System (LMS). These factors are the lecture notes usefulness, student engagement  with  module,  discussion  forum,  and  Other  Virtual  Learning  Environment (VLE) tools (Basioudis, et al; 2012).This study used primary data and secondary data. The primary data obtained through distribution of questionnaires to accounting students at the Diponegoro University (UNDIP) and the Semarang University (USM). One hundred and thirty questionnaires was distributed, and 123 questionnaires was collected properly. The data is analyzed using independent sample t-test and regression analysis.The result of this research show that accounting students perception from public universities and private universities of a Learning Management System (LMS) is similar. In addition 75.7% of accounting student perceptions about usefulness of learning Management System (LMS) explained by factors in the model. Using significance 0.10, t test results showed that the factors in the model have positive influence on accounting students perception about usefulness of Learning Management System (LMS).
ANALISIS PENGARUH KARAKTERISTIK PERUSAHAAN, UKURAN DEWAN KOMISARIS DAN STRUKTUR KEPEMILIKAN TERHADAP PENGUNGKAPAN CSR (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2009-2011) Laksmitaningrum, Chintya Fadila; Purwanto, Agus
Diponegoro Journal of Accounting Volume 2, Nomor 3, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aimed to analyze the effect of firm characteristics and ownership structure of a company, namely profitability, liquidity, leverage, firm size, board size, institusional ownership structure, managerial ownership structure, and foreign ownership structure of broad disclosure of corporate social responsibility.The population of this study is manufacturing company listed on the Indonesia Stock Exchange in the period 2009-2011. Sampling by using purposive sampling method,samples obtained amounted to 148 companies. Types of data used are secondary data with the method of documentation and literature method. The analytical tool used is multiple regression.This study  found that profitability, liquidity, board size and structure of foreign ownership has a positive effect on disclosure of corporate social responsibility. However, leverage,  firm size, institutional ownership structures and managerial ownership structure did not affect on disclosure of corporate social responsibility.
ANALISIS PENGARUH CORPORATE GOVERNANCE PERCEPTION INDEX, UKURAN PERUSHAAN DAN LEVERAGE TERHADAP FINANCIAL DISTRESS : STUDI EMPIRIS PADA PERUSAHAAN PESERTA CGPI YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2012-2016 Mufti Gilang; Darsono Darsono
Diponegoro Journal of Accounting Volume 8, Nomor 3, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

This aims of this study is to examine the effect of corporate gorvernance perception index, company size, and leverage on the occurrence of financial distress in a company. In the previous study, there was a relationship between the company's financial performance and the occurrence of financial distress in the company.In this research, the population listed on the Indonesia Stock Exchange period 2012-2016 and also listed in the announcement of the results of research conducted by the Institute for Corporate Governance (IICG) to obtain CGPI scores. The method to sample selection using the purposive sampling method. Analysis of the data used is descriptive statistics, classical assumption test and hypothesis testing with correlation methods and multiple regression tested using SPSS 23 software.The results of the hypothesis proved that the variable firm size  and leverage base significantly affect financial distress. while the CGPI variable had no significant effect on the occurrence of financial distress.

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