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<![CDATA[PENGARUH BOOK TAX DIFFERENCES TERHADAP PERUBAHAN LABA ]]>
<![CDATA[Nur Aini Rosanti]]>;
<![CDATA[Zulaikha Zulaikha]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 2, Nomor 2, Tahun 2013 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[This study aims to examine the influence of book tax differences toward earning changes.Earnings change is calculated by subtracting the net income one period ahead with current netincome and then divided by the current net income. Independent variables used in this study istemporary differences and permanent differences which are proxy of book tax differences, while thedependent variable is earnings change.The population of this study is the manufacturing companies listed in Indonesia StockExchange in 2008-2010. Sampling conducted with a random sampling technique. Based randomsampling method, the sample obtained a total of 31 companies. The method of analysis that wasused to test the independent variables influence the dependent variable is the multiple regression.The results showed that permanent differences has no significant affect toward earningschange. Temporary differences has no significant affect toward earnings change.]]>
<![CDATA[PENGARUH EFEKTIVITAS KOMITE AUDIT TERHADAP FINANCIAL REPORTING LEAD TIME ]]>
<![CDATA[Yosefina Rossa Safira]]>;
<![CDATA[Moh Didik Ardiyanto]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 7, Nomor 4, Tahun 2018 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[This study aims to examine the effect of audit committee effectiveness to financial reporting lead time. The independent variable that is used in this research is measured by an index based on the framework developed by DeZoort et al (2002) such as composition, authority, resources dan diligence. The dependent variable that is used in this research is financial reporting lead time.The population consist of non financial companies listed on Indonesia Stock Exchange 2016. Samples are selected using purposive sampling method and acquired 209. Test analysis using multiple regression model.Finding in this study indicates that authority and diligence influences negative significant to financial reporting lead time. Composition is not influences significant to financial reporting lead time and resources influences positively significant to financial reporting lead time. This matter is indication that the audit committee authority and diligence can reduce the financial reporting lead time so it will assist the investor in valuations of company performance and can conduct the correct analysis regarding the company prospect in the future.]]>
<![CDATA[DETERMINAN KECURANGAN LAPORAN KEUANGAN: PENGUJIAN TEORI FRAUD TRIANGLE ]]>
<![CDATA[Yuvita Avrie Diany]]>;
<![CDATA[Dwi Ratmono]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 3, Nomor 2, Tahun 2014 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[The purpose of this paper is to examine factors which affect (determinants) financial statement fraud. Detection of financial statement fraud is using Fraud Triangle theory. Based on Fraud Triangel theory there are three variables hypothesized affect fraud which are pressure, opportunity, and rationalization. This study use data of 27 companies which did financial statement fraud and 27 other companies matched. Data can be collected from annual report published by website IDX. Data then analized using logistic regression analysis. The result of this study shows significant positive relation between pressure and opportunity with financial statement fraud. While rationalization can’t be proved to financial statement fraud yet.]]>
<![CDATA[PERSEPSI AUDITOR EKSTERNAL DAN AUDITOR INTERNAL PEMERINTAH MENGENAI EFEKTIVITAS METODE RED FLAGS DALAM MENDETEKSI FRAUD PELAPORAN KEUANGAN BUMD ]]>
<![CDATA[Pangihutan Siallagan]]>;
<![CDATA[P. Basuki Hadiprajitno]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 6, Nomor 4, Tahun 2017 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[This study aims to Know and obtain empirical evidence about the perception of the external auditor and the internal auditor of government regarding the effectiveness of the effectiveness of red flags in detecting fraudulent financial reporting of Regional-Owned enterprises. This research was conducted by questionnaire to the Indonesian government external auditors and Indonesian government internal auditors using Likert scale. Sampling technique used the random sampling. There are 95 respndents, 54 external auditors works in Indonesian Supreme Audit Institution and 41 internal auditors works in State Development Audit Agency. Analysis of this hypothesis using Independent Sample t-Test to determined whether two samples of unrelated had an average of different and compare the average two groups that do not relate to each other. The results showed that there was no significant difference between the perception of Indonesian government external auditors and Indonesian government internal auditors regarding the effectiveness of red flags in the category of Pressure, Opportunity, and rationalization in detecting fraudulent financial reporting of -Owned enterprises. The results also show that the category of red flags that are most effective in detecting fraudulent financial of Regional-Owned enterprises is a red flag on the category opportunity]]>
<![CDATA[PENGARUH KEPEMILIKAN MANAJEMEN, KEPEMILIKAN DEWAN KOMISARIS, DAN STRATEGI PEMASARAN TERHADAP PROFITABILITAS BANK ( Perbandingan Bank Devisa dan Bank Non Devisa di Indonesia Tahun 2008-2011) ]]>
<![CDATA[Agriaty Vitha Sandabunga]]>;
<![CDATA[Anis Chariri]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 2, Nomor 4, Tahun 2013 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[The objective of this research is to analyse the influence of Management Ownership, board of commissioner Ownership, Marketing Strategy proxied to the Net Profit Margin (NPM) to profitability (ROA) by Bank Size (SIZE), and total deposits are proxied by the Loan to deposit Ratio (LDR) as a control variable in foreign banks and non banks foreign exchange period 2008-2011. Data used in this study was obtained from the annual report on the whole banks in Indonesia, and Bank reports Publication through the website. The sampling technique used was purposive sampling. The sample in this study 129 foreign banks, 82 non foreign banks and 211 combined foreign and non foreign banks. The analysis technique used is multiple regression to test the hypothesis that the t test and F test.The result shows that the variables and Management Ownership Marketing Strategy proxied to the Net Profit Margin (NPM) has a positive and significant influence toward profitability (ROA) in foreign banks, only Total Deposits proxied to Loan to Deposit Ratio (LDR) has positive and significant influenced toward profitability in non foreign banks, which has a positive effect and significant impact on profitability (ROA), while the combination of the two banks indicates LDR and management Ownership has positive and significant influenced toward profitability (ROA). ]]>
<![CDATA[PENGARUH MANAJEMEN LABA TERHADAP PROBABILITAS OPINI AUDIT: STUDI PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA TAHUN 2012-2014 ]]>
<![CDATA[Anggy Marta Purnama Sari]]>;
<![CDATA[Imam Ghozali]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 5, Nomor 2, Tahun 2016 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[This study does to examine the effect of earnings management as measured by discretionary accruals as an independent variable on audit opinion probability. Audit opinion variable used divided into two categories is : (i) audit opinion for the going concern qualification (GC) and audit opinion for qualification except a going concern uncertainty (NGC). The test is done to examine the influence variables of earnings management on probability of audit opinion.This study using data types is secondary data. The study population was all manufacturing companies listed on the Indonesia Stock Exchange. The sampling method used in this research is purposive sampling with criteria of the manufacturing company that publishes an annual report and audited financial report the period of 2012-2014. This study on the test devidig the sample into two categories is full sample of manufacturing company with the total number 291 samples and the sample companies of distressed financial with the total number is 51 samples. The analysis technique used is logistic regression analysis.The results showed that the earnings management discretionary accruals variables significantly influence to probability of audit opinion going concern qualification (GC) the overall sample testing is full sample of manufacturing company and the sample companies of distressed financial. While the earnings management variable not significantly influence to probability of audit opinion including qualification except going concern uncertainty (NGC) the overall sample testing is full sample of manufacturing company and the sample companies of distressed financial.]]>
<![CDATA[PENGARUH MEKANISME CORPORATE GOVERNANCE DAN UKURAN PERUSAHAAN TERHADAP KINERJA KEUANGAN PERUSAHAAN ]]>
<![CDATA[Rendy Irawan Yunizar]]>;
<![CDATA[Shiddiq Nur Rahardjo]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 3, Nomor 4, Tahun 2014 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[This study aims to determine the impact of board size, the proportion of independent board, audit committee, board meetings, audit committee meetings, block holder ownership of the company's financial perfomance (RETURN ON ASSET)The population of this study are the entire manufacturing companies listed in Indonesia Stock Exchange in the period 2011-2012. This study is as much as 122 companies. Sampling was done using purposive sampling techniqueThese result of the study indicate that board size, the proportion of independent board, audit committee, board meetings, block holder ownership give significantly affect the company's financial performance. while meeting the audit committee doesn’t have a significant effect on the company fiancial perfomance]]>
<![CDATA[ANALISIS PENENTUAN HARGA POKOK PRODUKSI PADA PERUSAHAAN GARAM BERYODIUM (Studi Kasus pada UD. Empat Mutiara) ]]>
<![CDATA[Lundu Bontor Sihite]]>;
<![CDATA[Sudarno Sudarno]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 1, Nomor 1, Tahun 2012 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[The purpose of this study is to evaluate the implementation of company policies that have been specified in the determination of the cost of production. Cost of production should be doing using the cost of processing method. This method is collecting cost of production of the period by departement or cost center.. This study was conducted using the method of data collection, by interviews with corporate leaders to find out weaknesses in the calculation of the cost production in the company. For the analytical methods author used the comparative method, which comparing the problem. Author compared implementation of company policies about cost of production with references from literature to recommend to the company. The results showed that in the determination of the cost of production, the company has made a report the cost of production but still not quite right. The authors suggest companies determine the cost of production by using the Cost of Process. Where each department or cost center to account for all costs that occurred in each cost center. The company fits using this method because the company produces a homogeneous product in very large kuota]]>
<![CDATA[PENGARUH HUMAN CAPITAL TERHADAP KUALITAS AUDITOR PADA KANTOR AKUNTAN PUBLIK DI SEMARANG ]]>
<![CDATA[Oneal Savitri]]>;
<![CDATA[Herry Laksito]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 2, Nomor 2, Tahun 2013 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[The purpose of this research is to examine the influence of human capital toward auditor’s quality in Public Accounting Firm at Semarang. The auditor quality which is the dependent variable will influence human capital as independent variablel. Human capital is consisted of formal education level, working experience, professional qualification level of auditor and continuing professional development. The population in this research are auditor in Public Accounting Firm at Semarang, Indonesia The result are all independent variable that is human capital simultantly have positif influence for auditor quality. The analysis for independent variable partially, only formal education level, working experience, and CPD that have a significant influence of the auditor quality Professional qualification level have not significant influence with auditor]]>
<![CDATA[PENGUNGKAPAN MANAJEMEN RISIKO TERHADAP NILAI PERUSAHAAN (Penelitian Empiris pada Perusahaan non-Keuangan yang Terdaftar di Bursa Efek Indonesia Tahun 2017) ]]>
<![CDATA[Paramita Prasetiyani]]>;
<![CDATA[Wahyu Meiranto]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 8, Nomor 3, Tahun 2019 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[This study aims to examine the effect of risk management disclosure toward the firm value of non financial sector firm that is listed in the Indonesia Stock Exchange (IDX) for the year of 2017. In addition, this study also examine whether with the existing of a more board disclosures by the firm would reduce the information asymmetry with the external information users that is needed for their decision making process. Based on signalling theory, which is about information asymmetry, if firms disclosed more informations, then they also should be having higher firm value. The population of this study are non financial sector firm that is listed in the Indonesia Stock Exchange (IDX) for the year of 2017. The sampling method is using pusposive sampling method resulting in total 285 firms selected from 482 population. The analytical tools in this research is using multiple regression analysis. The results show that disclosure of operational risk, strategic risk, and integrity risk information processing and technology risk have a significant and positive effect on the firm value while empowerment risk and integrity risk have no significant effect on the firm value.]]>
