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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 LOVE OF MONEY TERHADAP PERSEPSI ETIS MAHASISWA AKUNTANSI Pradanti, Noviani Rindar; Prastiwi, Andri
Diponegoro Journal of Accounting Volume 3, Nomor 3, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

This research is the development of previous study conducted by Elias (2010) by adding two dependent variable which art social economic status and ethnic background. This study aims to analize correlation between gender, education level, social economic status, and ethnic background to the accounting students ethical perception thought love of money as intervening variable.The sample in this study were taken by using the data collection method called convinience sampling. The sample of this research are undergraduated accounting students, PPA and master of accounting students of University of Diponegoro. The number of sample that used were 60 respondens. The data obtained were analyzed by using PLS analysis technique (Partial Least Square) through PLS software.The result showed of the research shows that gender influences accounting students ethical perception but not has to effect with love of money. While education level, social economic status, ethnic background variable has no effect towards love of money. Love of money as intervening variable influences accounting students ethical perception.
Pengaruh Sistem Pengendalian Intern, Kompetensi Sumber Daya Manusia dan Penerapan Sistem Akuntansi Keuangan Daerah Terhadap Pelaporan Keuangan Pemerintah Daerah Kab. Grobogan (Studi Persepsi Pegawai SKPD di Kabupaten Grobogan) Galih Sudarsono; Darsono Darsono
Diponegoro Journal of Accounting Volume 6, Nomor 2, Tahun 2017
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this research to examine and analyze the influence of the internal control system, human resource competencies and application of local goverment financial accounting system to the information value of accounting entity financial..The questionnaires amounted to 57 distributed to all the chief financial officer on employees of local government units (SKPD) the local goverment of Grobogan regency. Data were collected using questionnaire survey. The data were processed using SPSS version 21.0. The multiple linear regression analysis was employed to test research hypotheses. The results of hypothesis testing show that the internal control system, human resource competencies and application of local goverment financial accounting system have significant positive effects on the information value of accounting entity financial reporting.
Pengaruh Kecakapan Manajerial Terhadap Praktik Manajemen Laba Dengan Corporate Governance Sebaga Variabel Pemoderasi Annas Budi Wicaksono; Etna Nur Afri Yuyetta
Diponegoro Journal of Accounting Volume 2, Nomor 4, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this research is to examine the influence of managerial capability on earning management. This research also examines the role of corporate governance, comprising of the proportion of independent commissioner board, institutional ownership and managerial ownership in moderating the influence of managerial capabilities towards earning management. This research uses secondary data of 42 manufacturing companies that are listed in Indonesian Stock Exchange and published annual report from 2009-2011. This research measures managerial capabilities using Data Envelopment Analysis (DEA). Earning management is measured using modified Jones Model. This research uses multiple linear regressions to test the effects of managerial capabilities on earning management. It consists of two regression models (using moderating variable: corporate governance; the proportion of independent commissioner board, institutional ownership and managerial ownership). The result of this research shows that managerial capabilities are significantly influence earning management. It also shows that the proportion of independent commissioner board, institutional ownership and managerial ownership are unable to moderate the influence of management capabilities on earning management.
PENGARUH CORPORATE SOCIAL RESPONSIBILITY, CORPORATE GOVERNANCE, LEVERAGE, DAN PROFITABILITAS TERHADAP TAX AVOIDANCE Ayu Septiani; Dul Mu'id
Diponegoro Journal of Accounting Volume 8, Nomor 4, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this research is to see the effect of Corporate Social Responsibility, Corporate Governance, Leverage, and Profitability on Tax Avoidance in Companies Listed on the Indonesia, Malaysia, Philippines, Thailand and Singapore Stock Exchanges period 2014-2016.The sample consists of 216 companies listed in the Indonesia, Malaysia, Philippines, Thailand and Singapore Stock Exchanges period 2014-2016. The data that was used in this research was secondary data and selected by using purposive sampling method. The analisis method that was used in this research was multiple linear regression. Before being conducted by regression test, it was examined by using the classical assumption tests.The result of this study shows that the the environmental score, social score, governance score, have positive significant influence to Tax Avoidance. Leverage have negative significant influence to Tax Avoidance. Profitablitas did not have significant influence to tax avoidance.
Pengaruh Rotasi Kantor Akuntan Publik dan Rotasi Akuntan Publik (Partner Auditor) terhadap Kualitas Audit (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2010-2013) Adhi Perdana, Muhammad; Juliarto, Agung
Diponegoro Journal of Accounting Volume 3, Nomor 4, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

The objective of this research is to analyze the effect of rotation of audit firm (KAP) and rotation audit partner (PA) on the audit quality. Audit quality is measured using discretionary accruals. This research is based on previous research conducted by Siregar et al (2011). The sample of this research was manufacturing company which listed on the Indonesian Stock Exchange (BEI) in the year 2010 to 2013. Data were collected by using purposive sampling method and 298 observation data were analyzed. This study utilized linier regression as a main analysis tool. The results of multiple regression analysis show that the rotation of audit firm has a significant positive effect on audit quality. While, the rotation of auditor partner has no a significant effect on audit quality.
PENGARUH PERGANTIAN ANGGOTA DIREKSI TERHADAP RENDAHNYA BEBAN PENELITIAN DAN PENGEMBANGAN : PENGUJIAN KEPEMILIKAN MANAJERIAL SEBAGAI VARIABEL INDEPENDEN DAN VARIABEL MODERATING (Studi Pada 10 Perusahaan Go Public) Irma Lutfiana; Endang Kiswara
Diponegoro Journal of Accounting Volume 1, Nomor 1, Tahun 2012
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to analyze the relationship between the turnover member of directors with the research and development expenditures, to testing the ownership as independent variables and moderating variables. This research refers to research conducted by Graber (2003). There are differences between this study with research conducted by Graber (2003). In their study, Graber (2003) did not conduct testing of managerial ownership, but in his study, Graber (2003) reveals a theory which states that ownership can alleviate negative influence between the turnover member of directors and research and development expenditures. Based on the theory of managerial ownership tested as moderating variables. In connection with the theory expressed by Graber (2003), the test is also performed managerial ownership as an independent variable that refers to the study Cho (1992). This is to test whether managerial ownership is the independent variable or moderating variables in the relationship between the turnover member of directors with research and development expenditures. The research was conducted by quantitative methods on the financial statements of listed companies in Indonesia Stock of Exchange during the period 2007-2011. Total sample is 10 firms, determined by purposive sampling method. The method of testing hypotheses using multiple regression test. The results in line with those performed by Graber (2003), which showed a negative and not significant correlation between turnover member of directors with research and development expenditures. The results also showed that both managerial ownership is not as independent variables and the variables moderating the negative relationship between turnover member of directors and research and development expenditures.
PENGARUH KEPEMILIKAN INSTITUSI, KARAKTERISTIK DEWAN KOMISARIS DAN KOMITE AUDIT TERHADAP PROFITABILITAS Rizqy Ade Katutari; Etna Nur Afri Yuyetta
Diponegoro Journal of Accounting Volume 8, Nomor 3, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this research is the effect of share ownership by institutions, board commissioner characteristics and audit committee character on the profitability of companies in Indonesia in 2016-2017. The sample consists of 61 companies listed in the Indonesia Stock Exchange in 206-2017. The data that was used in this research was secondary data and selected by using purposive sampling method. The analisis method that was used in this research was multiple linear regression. The results of the analysis show that the size of the board of commissioners, the existence of an independent commissioner and the audit committee's financial expertise do not have a significant effect on profitability, the intensity of the board of commissioners meeting and the size of the audit committee have a negative and significant effect on profitability, while the audit committee independence, intensity of audit committee meetings and ownership shares by institutions have a significant positive effect on profitability.
KEBIJAKAN DIVIDEN DAN PEMBELIAN KEMBALI SAHAM: PENGUJIAN LIFE CYCLE THEORY Devi Indriyani; Dwi Ratmono
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 examine the influence of life cycle theory and leverage on dividen policy and buyback. Life cycle is proxied by RETA (retained earning to total asset). This study purposes hypothesis that RETA have positive influence on dividen policy and buyback whereas leverage have negative influence on dividend policy and buyback. The population of this research is all of listed firms in Indonesia Stock Exchange in year 2009-2012, exclude financial firms. Sampling method used is purposive sampling. Logistic regression used to be analysis technique. The final amounts of sample are 520. Result of this study show that retained earning to total asset have positively significant influenced on probability of dividen distributing. Retained earning to total asset have no significance on probability of buyback action. Leverage have no significance on dividend policy but have negative influence on buyback. The finding of this study supports life cycle theory.
PENGARUH MEKANISME INTERNAL TATA KELOLA PERUSAHAAN TERHADAP MANAJEMEN LABA (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR 2011-2013) Wisnu Agung Indra Purbaya Atmaja Putra; Endang Kiswara
Diponegoro Journal of Accounting Volume 4, Nomor 2, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to obtain empirical evidence about the influence of internal mechanism of corporate governance  which consists of proportion of board of commissioner independent, board of commissioner, managerial ownership. This research is a replication with modification of the research Abed (2012) that examined the influence of good corporate governance to earnings management which is proxied by discretionary accrualsThe population of this research was all companies listed in Indonesia Stock Exchange (ISX) 2011-2013. Sample of this research was all of manufacturing company which listed at Indonesia Stock Exchange (ISX) 2011-2013. The total samples were 43 companies and 129 observations of financial statements. Data Analysis was performed with hypothesis testing used multiple regression analysis. Statistic program in this study used SPSS 21.The result of this research showed that proportion of board of commissioner independent and managerial ownership has negative impact and significant to earnings management. While board of commissioner, and also two variables control which are used in this research, firm size and leverage do not have significant effect to earnings management. This research showed that practice of corporate governance was still minimal to control the practice of earnings management. 
Pengaruh Hubungan Kinerja, Likuiditas dan Return Saham Terhadap Deviasi Actual Growth Rate Dari Sustainable Growth Rate Pada Perusahaan Manufaktur di Bursa Efek Indonesia Adimas Wahyu Saputro; Agus Purwanto
Diponegoro Journal of Accounting Volume 2, Nomor 3, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

Every company wants a high profit. This will increase sales growth. However, growth is not always profitable. If too fast the growth can put enormous pressure on the resources of the company. Whereas if the growth is too slow, the company considered less take the financial potential of existing firms. Therefore, the concept of sustainable growth rate can be sized for a maximum level of sales could rise without the company running out of financial resources. This study aims to empirically examine the effect of performance (ROA and price-to-book ratio), liquidity (current ratio and acid ratio) and stock returns to the deviation of actual growth rate of sustainable growth rate. This study uses multiple regression analysis with a sample of 49 companies listed on the Indonesia Stock Exchange (IDX) of the years 2009-2011. The results indicate that some determinants such as ROA, current ratio and acid ratio affect of the deviation of actual growth rate of sustainable growth rate. However, other factors, such as price to book ratio and stock return do not explain market value influence to the deviation of actual growth rate of sustainable growth rate because it represents fluctuations in the demand-supply company's stock price rather than the performance. 

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