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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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FAKTOR-FAKTOR YANG MEMPENGARUHI KEPERCAYAAN (TRUST) PENGGUNA INTERNET DALAM BERTRANSAKSI ONLINE Adliyani, Nurlita; Marsono, Marsono
Diponegoro Journal of Accounting Volume 2, Nomor 1, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

Nowadays, the Internet became a popular medium for doing business. More and morepeople accessing the internet, especially on sites that provide space for transactions of a product.Trading over the Internet requires high trust of the consumer against the seller. The research wasused to tested the factors that influence consumer's trust in online transaction. Structural assuranceis one of the factors considered to affect consumer's confidence. In addition, the web vendorreputation is also considered as an important factor before making an online transaction.Consumer's experiences in the past in doing transactions online as well affecting consumer'sconfidence in the retailer.The population used in this study were students at the Diponegoro University. Studysample totaled 80 respondents, who had dealings over the internet, taken from five differentfaculties. Analysis tool that used is multiple regression.The result of this study has shown that the structural assurance has a positive andsignificant impact on the confidence of Internet users in the e-commerce system. Positive influenceand significance is also indicated by the effect of experience in transacting online in the past on thelevel of trust in e-commerce, with the direction of the positive regression coefficients. While, thereputation variable indicated by the positive regression coefficients with significance value isgreater than the significance level a=0,05. This means there is the vendor reputation has a positivebut not significant impact on trust in e-commerce system.
PENGARUH LAPORAN TANGGUNGJAWAB SOSIAL PERUSAHAAN, EPS, DAN BVS TERHADAP HARGA SAHAM DENGAN KATEGORI PERUSAHAAN SENSITIF LINGKUNGAN SEBAGAI VARIABEL MODERATING (Studi Kasus Pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2016) Sayogya Notohatmodjo; Dul Mu'id
Diponegoro Journal of Accounting Volume 7, Nomor 4, Tahun 2018
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aimed to obtain evidence about the factors that influence stock price. These factors consist of the earning per share, book value per share, corporate social responsibility disclosure. The moderating variable used environmental sensitive category. Dependent Variabel in this research is stock price at the end of the month after releasing date of financial report.The population in this study are all mining companies listed on the Indonesia Stock Exchange in 2015 and 2016. The selection method of the data used in this research is purposive sampling method. Total samples used in this study as many as 74 data. Data analysis was performed with the classical assumption and hypothesis testing with multiple regression method.The results of this study indicate that earning per share had not  significant effect to stock price ,book value per share and corporate social responsibility disclosure significanly and positively effect  stock price. While environmental sensitive category did not moderating effect of corporate social responsibility disclosure to stock price
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI VOLUNTARY AUDITOR SWITCHING DI PERUSAHAAN MANUFAKTUR INDONESIA (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2008-2012) Nurin Ari Fitriani; Zulaikha Zulaikha
Diponegoro Journal of Accounting Volume 3, Nomor 2, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this research is to find empirical evidence on the factors that influence the voluntary auditor switching in Indonesia. These factors are client’s size, company's growth, financial distress, audit opinion, management turnover, and client’s complexity. This topic was chosen because many companies in Indonesia switch the auditor voluntarily not accordance with government regulations.This research uses financial statement data of companies listed in Indonesia Stock Exchange (BEI) in the period of 2008-2012. Data collecting method which used in this research is purposive sampling. 57 manufacturing companies are used as samples. Hypothesis are tested by logistic regression analysis. The result showed that company's growth (GROWTH), financial distress (DAR), and client’s complexity (SUBS) affected voluntary auditor switching, while client’s size (CLIENTSIZE), audit opinion (OPINI), and management turnover (CEO) have no association and effect significantly.
PENGARUH MEKANISME CORPORATE GOVERNANCE TERHADAP PENGUNGKAPAN SUKARELA LAPORAN TAHUNAN Ula Restu Rafifah; Dwi Ratmono
Diponegoro Journal of Accounting Volume 4, Nomor 3, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

The aim of this study is to examine the influence of corporate governance mechanisms like independent board of commissioners, board of commissioners who have the capability of accounting or business, board commissioners meetings, size board of commissioners, independent audit committee, audit committee who has the capability of accounting or business, audit committee meetings, quality auditor, and institutional ownership on  voluntary disclosure. Profitability and  firm size used as control variable.The population in this study are manufacturing companies listed in Indonesia Stock Exchange in 2010, 2011, 2012, and 2013. The sampling method in this research is purposive sampling. Sampled companies there are 43 companies with a total number of samples in this study were 172 data. Then, there are 12 samples that include outlier should be excluded from samples of observation. So, the final amounts of the sample are 160 data. Multiple regression used to be analysis technique.The results showed that, only board of commissioners meetings that have a significant influence on voluntary disclosure with the positive direction, which is consistent with the hypothesis, while other variables results show inconsistent with the hypothesis. Independent board of commissioners, independent audit committee, and audit committee who has the capability of accounting or business have significant influence on voluntary disclosure, but with a negative direction. Board of commissioners who have the capability of accounting or business, size of the board of commissioners, audit committee meetings, quality auditors, and institutional ownership has no influence on voluntary disclosure.
PENGARUH CORPORATE GOVERNANCE TERHADAP MANAJEMEN PAJAK Maria Meilinda; Nur Cahyonowati
Diponegoro Journal of Accounting Volume 2, Nomor 3, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

This research investigates the influence of corporate governance influences on  tax management  behavior.  Tax management is measured by effective tax rate. Corporate governance are measured by number of commissioner, percentage of independent commissioner, and compensation of commissioner and executives. Company size, profitability, debt ratio, and different tax rate are used as control variables.This  research  sample  is manufactured company selected by  using  method  of purposive  sampling.  There  are  153  companies  fulfilling  criterions. This research used multiple regression analysis. The  results  of  this  research  indicates  that  the number of commissioner, company size, profitability, and debt ratio affect tax management significantly. Meanwhile, the proportion of independent commissioners, compensation of commissioner and executive, and  different tax rate does not significantly influence the company's tax management.
ANALISA FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP AUDIT DELAY (STUDI KASUS PADA PERUSAHAAN SEKTOR FOOD AND BEVERAGES YANG TERDAFTAR DI BEI PERIODE 2009-2014) Diajeng Tri Anggarawati; Fuad Fuad
Diponegoro Journal of Accounting Volume 5, Nomor 4, Tahun 2016
Publisher : Diponegoro Journal of Accounting

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Abstract

Audit Delay is past the deadline BAPEPAM, would result in a delay in the publication of the financial statements. The purpose of this study was to analyze the effect of moderating the reputation of auditors to the effect of institutional ownership, profitability, company size, and the solvency of the audit committee to audit delay food and beverages sector companies listed on the Stock Exchange 2009-2014 period. The study population was the whole financial data of companies listed on the Stock Exchange 2009-2014 period. The sampling method used in this research is purposive sampling method. The sample used in this study is the food and beverages sector companies listed on the Stock Exchange in a row in 2009-2014. The data used are secondary data from BEI. The analysis technique used is moderated regression analysis. Based on this research, institutional ownership, and firm size negatively affect audit delay. Profitability, solvency audit committee and has no effect on audit delay. Based on the results of MRA (Multiple Regression Analysis), the auditor's reputation can be inferred moderate the effect of variable institutional ownership, the size of the company and the solvency of the audit delay, but the reputation of the auditor does not moderate the influence of variables of profitability, and the audit committee to audit delay.
ANALISIS PENGARUH PROFITABILITAS, LEVERAGE, UKURAN PERUSAHAAN, TIPE INDUSTRI, DAN PENGUNGKAPAN MEDIA TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2014) Rheza Dwi Respati; P. Basuki Hadiprajitno
Diponegoro Journal of Accounting Volume 4, Nomor 4, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this study is to examine the influence of proftitability, leverage, firm size,industry classification and media exposure to Corporate Social Resposibility disclosure. The dependent variable is Corporate Social Resposibility disclosure. Independent variable are protfitability, leverage, firm size, industry classification and media exposure. This study was used secondary data from annual reports of manufacturing companies which were listed on Indonesia Stock Exchange in 2014. Samples were 111 manufacturing companies. This study used purposive sampling method and multiple linear regression as the analysis method. Before being conducted by regression test, it was examined by using the classical assumption tests. The results of this study indicate that profitability and leveragedid not have significant influence to the CSR disclosure meanwhile the firm size,industry classification and media exposure have a positive significant influence to CSR disclosure.
PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP PROFITABILITAS PERUSAHAAN (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2014-2015) Robby Heryanto; Agung Juliarto
Diponegoro Journal of Accounting Volume 6, Nomor 4, Tahun 2017
Publisher : Diponegoro Journal of Accounting

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Abstract

The aims of this research are to analyze (1) the impact of corporate social responsibility disclosure (CSR) on return on assets (ROA), (2) the influence of corporate social responsibility disclosure (CSR) on return on equity (ROE), (3) influence of corporate social disclosure (CSR) on earning per share (EPS) and (4) the impact of corporate social responsibility (CSR) disclosure on net profit margin (NPM) on manufacturing companies listed on the BEI period 2014-2015. CSR disclosure is measured by CSR Indexes based on the 4th generation Global Reporting Initiave (GRI) Index (G4). Profitability is measured by return on equity (ROA), return on equity (ROE), earnings per share (EPS), and net profit margin (NPM).The population used in this study are all manufacturing companies listed on the Indonesia Stock Exchange in the period 2014-2015. The research sample used is manufacturing companies that disclose social responsibility in 2014 and 2015 by using purposive sampling method. There are 68 companies in 2014 and 71 companies in 2015 that meet the criteria as the research sample. The analytical tool used to test the hypothesis is Partial Least Square (PLS)The results show that corporate social responsibility (CSR) has a positive and significant effect on profitability by using net profit margin proxy (NPM), while using return on asset (ROA), return on equity (ROE), earnings per share (EPS) Has no significant effect.
PENGARUH TEKANAN ANGGARAN WAKTU, TIPE KEPRIBADIAN AUDITOR, INDEPENDENSI KOMPETENSI AUDITOR TERHADAP KUALITAS AUDIT Ausella Jean Fonda; Rahardja Rahardja
Diponegoro Journal of Accounting Volume 3, Nomor 3, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

In the era of globalization today, the demands of society towards a quality auditor has increased over time. Auditors must consider time budget in various decision making. In addition, experience, auditor personality type, independence and competence can also improve competencies in decision making. The aim of this research is to test the influence of time budget pressure, auditor personality type, independence and competence the auditors against the quality of an audit. The population of this research are all an auditor who work in the office of the public accountant in the city of Semarang.Sampling method used is convenience sampling. The Data used in this research is the primary data, that is done using the method ofsurvey with questionnaire. Processing method used is regression analysis. The results showed that the auditor personality type, independence and competence of Auditors significant and positive impact on the quality of audits.
ANALISIS PENGARUH PERTUMBUHAN ASET TERHADAP PENINGKATAN KUALITAS LAPORAN KEUANGAN AUDITAN (Studi Empiris pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Tahun 2011-2013) Anaiza Azlia; Sudarno Sudarno
Diponegoro Journal of Accounting Volume 4, Nomor 1, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

A company with growing assets will make them hard to control their manager’s action so they need more qualified Public Accounting Firm (KAP). The purpose of this research is to analyze the effect that increase of of company’s size variable shown to affect the increase of the quality of audited financial statements (auditor switching from Non Big 4 to Big 4). This research uses financial statment data of companies listed in Indonesia Stock Exchange (BEI) in the period od 2011-2013. Sample collecting method which used in this research is purposive sampling. 34 companies are used as samples. Hypothesis are tested by logistic regression analysis. The result showed that increase of company’s size variable shown to affect the increase of the quality of audited financial statements.

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