cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
-
Contact Email
-
Phone
-
Journal Mail Official
-
Editorial Address
-
Location
Kota semarang,
Jawa tengah
INDONESIA
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
 27   28   29   30   31 
PENGARUH LABA, ARUS KAS OPERASI DAN ARUS KAS BEBAS TERHADAP KEBIJAKAN DIVIDEN PADA PERUSAHAAN NON-KEUANGAN (TAHUN 2008-2017) Fadhil Dhaneswara; Haryanto Haryanto
Diponegoro Journal of Accounting Volume 8, Nomor 2, Tahun 2019
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (421.491 KB)

Abstract

This research was conducted to analyze the effect of Earnings, Operating Cash Flow and Free Cash Flows on Dividend Policy on Non-Financial Companies. This research refers to research conducted by Kighir, Omar and Mohamed (2015).The population of this study are all non-financial companies listed on the Indonesia Stock Exchange (IDX) in 2008-2017. Total observations amounted to 410 determined by purposive sampling method. This study uses the OLS method to test hypotheses. The results of the study show that the earnings and operating cash flow variables have a significant positive effect on dividend policy. However, the free cash flow variable has no significant effect on dividend policy.
ANALISIS PENGARUH FAKTOR FUNDAMENTAL PERUSAHAAN DAN KONDISI EKONOMI MAKRO TERHADAP TINGKAT UNDERPRICING SAAT PENAWARAN UMUM PERDANA (Studi Empiris pada Perusahaan Go Publik yang Terdaftar di Bursa Efek Indonesia Tahun 2008-2011) David Tri Rachmadhanto; Raharja Raharja
Diponegoro Journal of Accounting Volume 3, Nomor 4, Tahun 2014
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (118.114 KB)

Abstract

This study aims to examine the variables that influence the level of underpricing stock price when the company's initial public offering in Indonesia Stock Exchange 2008-2011 period. The dependent variable in this study is the level of underpricing measured by value of initial returns, while the independent variable is the total asset turnover, debt to equity ratio, return on equity, current ratio, inflation rate, BI rate , and the exchange rate.  The data used in this study is a secondary data that collected by using purposive sampling method. Sample of 37 companies from 73  populations companies doing IPOs from 2008-2011 in Indonesia Stock Exchange. This study used multiple regression for data analysis. The results of this study showed that the variable debt to equity ratio negatively influence the level of underpricing is proven. Other variables such as total asset turnover, return on equity, current ratio, inflation rate, BI rate, and the exchange rate influence the level of underpricing is not proven. In this research model, shows the variable total assets turnover, debt to equity ratio, return on equity, current ratio, inflation rate, the BI rate, and the exchange rate can only explain the variation in the level of underpricing of 45 %.
DAMPAK PENGUNGKAPAN PENDAPATAN KOMPREHENSIF LAIN TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR DI INDONESIA Pramestya Galih Bima; Etna Nur Afri Yuyetta
Diponegoro Journal of Accounting Volume 6, Nomor 1, Tahun 2017
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (202.565 KB)

Abstract

This study aims to determine the impact of the disclosure of other comprehensive income to earnings management that occurs in a manufacturing company in Indonesia over the period 2014 -. 2015. The variables used in this study is the earning manajement, other comprehensive income, company size, leverage and cash flow from operating activities.This study uses secondary data from financial statements and annual reports published by companies manufacturing in Indonesia. Selection of the samples in this study using purposive sampling method. Data analysis techniques in this study using descriptive statistics and multiple linear regression to determine the impact of the disclosure of other comprehensive income to earnings management. The detection of earnings management using Modfied Jones Models.The results of this study indicate that the disclosure of other comprehensive income tehadap significant influence earnings management practices. The greater the disclosure of other comprehensive income, the greater the restrictions on earnings management practices by managers.
FAKTOR – FAKTOR YANG MEMPENGARUHI PROFITABILITAS Corresponding author PERBANKAN DI INDONESIA Y. Widi Kurnia Adityantoro; Shiddiq Nur Rahardjo
Diponegoro Journal of Accounting Volume 2, Nomor 4, Tahun 2013
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (228.543 KB)

Abstract

One of the references which used to measure the bank performance business is profitability. The purpose of this research is determine factor – factor influencing banking profitability proxy with Return On Asset (ROA). This research is examine influence of Capital Adequacy Ratio (CAR), Non Performing Loan (NPL), Operating Expenses and Operating Income (BOPO), Loan Deposit Ratio (LDR), Net Interest Margin (NIM), firm size, company status which Listed or not listed on the stock exchange to ROA. This research used purposive sampling method for taking samples. The scope of the research to include all of public private national bank foreign exchange and not foreign exchange which provide financial report during period 2009 through 2011. Data obtained on the basis of publication Annual Bank, obtained 43 samples of General Bank. Analysis technique used in this research is multiple linear regression analysis. The results of this research found that Capital Adequacy Ratio (CAR), Non Performing Loan (NPL), Operating Expenses and Operating Income (BOPO), and Loan Deposit Ratio (LDR), have significant influence to ROA. While Net Interest Margin (NIM), firm size, and Listed doesn’t have influence to ROA.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI REPORTING DELAY : STUDI EMPIRIS PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Donabella, Alfa Angelina; Fuad, Fuad
Diponegoro Journal of Accounting Volume 4, Nomor 2, Tahun 2015
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (254.897 KB)

Abstract

Corporate managers tend to do reporting delay when there is bad news in the financial statements. On the other hand investors will delay investment decisions until they obtain information in the financial statements. Accordance with the signaling theory, described by Spence, stating that investors acknowledge the elements in the financial statements as a signal describing a variety of things in the company, moreover the reporting delay can be used as a signal by investors in the initial investment decision. Thus, this study aims to determine the factors that encourage the company doing the reporting delay by using empirical studies on banking companies listed in Indonesia Stock Exchange 2010-2013.This study used secondary data from the financial statements of 39 banking companies on the Indonesia Stock Exchange website during 2010-2013. The data were analyzed using multiple linear regression with audit delay, audit opinion and improvement of audit opinion as independent variables, as well as the audit committee as a moderating variable in relation to the audit delay and reporting delay.The results of this study are consistent with the existing literature, the audit opinion and improvement of audit opinion negatively affect the reporting delay. While the audit delay does not significantly affect the reporting delay, as well as the audit committee can not moderate the relationship between audit delay and the reporting delay.
ANALISIS PENGARUH DIVERSITAS GENDER TERHADAP VOLUNTARY CORPORATE GOVERNANCE DISCLOSURE DALAM LAPORAN TAHUNAN PERUSAHAAN Nurrahmah Kartikarini; Siti Mutmainah
Diponegoro Journal of Accounting Volume 2, Nomor 1, Tahun 2013
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (276.979 KB)

Abstract

Gender diversity being interesting issue for decades in many literature about the organization. Gender is not only describes demographic characteristics between men and women, more than that, gender had an impact on behavior, leadership styles, and perspectives in decision-making refers to the performance of the organization. This study links between gender diversity and voluntary corporate governance disclosure, assuming that the company perform better will disclose more voluntarily and more women being in the company can strengthen corporate governance structure with conservative ethics owned (e.g. Adams and Ferreira, 2009; Huang et al., 2011). Gender diversity is measured by the presence of woman as Chief Executive Officer (CEO), Chief Financial Officer (CFO), corporate secretary, the proportion of women in the Board of Director Members (BOD) and Audit Committee on the 263 non-financial companies listed on the Indonesia Stock Exchange in year 2011. The results indicate that the Female CEO, BOD Female and Male Corporate Secretary VCGD significant with a significance level respectively 5%, 10%, and 10%. However, gender diversity of other variables, such as the CFO and Female Female Audit Committee had no significant relationship with the Voluntary Disclosure of Corporate Governance (VCGD) in annual reports.
PENGARUH AGRESIVITAS PAJAK DAN PROFITABILITAS PERUSAHAAN TEHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY Agung Putri Rahmawati; Abdul Rohman
Diponegoro Journal of Accounting Volume 8, Nomor 1, Tahun 2019
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (338.689 KB)

Abstract

This study aims to examines the influence of corporate tax aggressiveness and profitability on corporate social resposibity disclosure (CSRD). Independent variabel used in this study are tax aggressiveness that measured using proxy of effective tax rates (ETR) and profitability that measured using proxy of return on asset (ROA). Dependent variable in this study is the corporate social responsibility disclosure (CSRD).This study used three control variables, include size, capital intensity and leverage.  This study replicated from Lanis and Richardson’s research on (2013). This study used secondary data. The population consists of manufacture companies listed on Indonesia Stock Exchange during 2016. Sampling method used is purposive sampling. The samples were 79 companies. Analysis test using a model of ordinary least square regression analysis.The results of this study show that corporate tax aggressiveness and profitability significantly and positively related to CSRD. This study showed that companies that have a high level of aggressiveness resulting company would disclose CSR greater than the firm that does not tax aggressiveness. This study also showed that companies that have a high level of profitability resulting company would disclose CSR greater than the firm that have a low level of profitability.
PENGARUH GROWTH OPPORTUNITY, PROFITABILITAS, FIXED ASSET RATIO DAN RISIKO PASAR TERHADAP STRUKTUR MODAL Mochamad Yahdi Khairin; Puji Harto
Diponegoro Journal of Accounting Volume 3, Nomor 2, Tahun 2014
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (286.169 KB)

Abstract

The research aimed to examine the effect of growth opportunity, profitability, fixed assets ratio, and market risk on capital structure. The research uses secondary data sources, data derived from the Indonesian Capital Market Directory (ICMD) and company annual reports contained in BEI. Determined samples used purposive sampling method, which resulted 39 properties and real estate companies, in the period 2010-2012 with a total of 117 observations. Analyzed data used a linear regression analysis, where hypothesis testing is using F test and t-test. Results of the study showed that partially during 2010 to 2012, growth opportunity, profitability and market risk significantly effect with the positive direction of the capital structure, while fixed asset ratio variables have a significant effect with the negative direction of the capital structure.
Pengaruh Corporate Governance dan Karakteristik Perusahaan Terhadap Praktik Pengungkapan Laporan Tahunan Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Fella Novita Ariyanti; Aditya Septiani
Diponegoro Journal of Accounting Volume 4, Nomor 3, Tahun 2015
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1632.533 KB)

Abstract

This study aims to obtain empirical evidence about the influence of corporate governance and company characteristics on the disclosure practices of firms.  Elements of corporate governance that are used to test the disclosure practices of firms consist of the proportion of   independent commissioners, audit committee independence, audit committee competence and ownership structure. The firm characteristics factors that used in this study such as firm size, and leverage. Retrieval of data in this study using purposive sampling method in manufacturing companies listed on the Indonesia Stock Exchange (BEI) in the year 2011-2013. The samples of this study as many as 91 companies, and for the items disclosure take from research of  Francis Aboagye-Otchere, et al (2012). The data of this study were tested using multiple regression analysis. The empirical result of this study show that the proportion of  independent commissioners, firm size, and leverage are significant and positive effect to the disclosure practices of firms in Indonesia. While, audit committee independence, audit committee competence and ownership structure has no significant impact on disclosure practices of firms.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA PEGAWAI (Studi Empiris pada Pegawai Direktorat Jenderal Perbendaharaan Kementerian Keuangan di Kota Semarang) Komang Yuli Pridarsanti; Etna Nur Afri Yuyetta
Diponegoro Journal of Accounting Volume 2, Nomor 3, Tahun 2013
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (291.339 KB)

Abstract

This study aims to analyze the determinants of employees’ performance in Direktorat Jenderal Perbendaharaan (DJPBN) Kementerian Keuangan in Semarang City. Data collection was conducted by questionnaire survey method on the non-managerial employees of Kantor Wilayah DJPBN Provinsi Jawa Tengah and Kantor Pelayanan Perbendaharaan Negara Semarang II. Using primary data collected from 107 respondents, employees’ performance was regressed on work motivation, work competency, role perception and perceived organization support. Multiple regression model was employed to analyze the data. The results of this study indicate that : (1) work motivation has positive and significant effect on employees’ performance, (2) work competency has positive and significant effect on employees’ performance, (3) role perception has no significant effect on employees’ performance,and (4) perceived organization support has no significant effect on employees’ performance

Page 29 of 189 | Total Record : 1889

 27   28   29   30   31 

Filter by Year

2012 2024


Reset
Filter By Issues
All Issue Volume 13, Nomor 3, Tahun 2024 Volume 13, Nomor 2, Tahun 2024 Volume 13, Nomor 1, Tahun 2024 Volume 12, Nomor 4, Tahun 2023 Volume 12, Nomor 3, Tahun 2023 Volume 12, Nomor 2, Tahun 2023 Volume 12, Nomor 1, Tahun 2023 Volume 11, Nomor 4, Tahun 2022 Volume 11, Nomor 3, Tahun 2022 Volume 11, Nomor 2, Tahun 2022 Volume 11, Nomor 1, Tahun 2022 Volume 10, Nomor 4, Tahun 2021 Volume 10, Nomor 3, Tahun 2021 Volume 10, Nomor 2, Tahun 2021 Volume 10, Nomor 1, Tahun 2021 Volume 9, Nomor 4, Tahun 2020 Volume 9, Nomor 3, Tahun 2020 Volume 9, Nomor 2, Tahun 2020 Volume 9, Nomor 1, Tahun 2020 Volume 8, Nomor 4, Tahun 2019 Volume 8, Nomor 3, Tahun 2019 Volume 8, Nomor 2, Tahun 2019 Volume 8, Nomor 1, Tahun 2019 Volume 7, Nomor 4, Tahun 2018 Volume 7, Nomor 3, Tahun 2018 Volume 7, Nomor 1, Tahun 2018 Volume 6, Nomor 4, Tahun 2017 Volume 6, Nomor 3, Tahun 2017 Volume 6, Nomor 2, Tahun 2017 Volume 6, Nomor 1, Tahun 2017 Volume 5, Nomor 4, Tahun 2016 Volume 5, Nomor 3, Tahun 2016 Volume 5, Nomor 2, Tahun 2016 Volume 4, Nomor 4, Tahun 2015 Volume 4, Nomor 3, Tahun 2015 Volume 4, Nomor 2, Tahun 2015 Volume 4, Nomor 1, Tahun 2015 Volume 3, Nomor 4, Tahun 2014 Volume 3, Nomor 3, Tahun 2014 Volume 3, Nomor 2, Tahun 2014 Volume 3, Nomor 1, Tahun 2014 Volume 2, Nomor 4, Tahun 2013 Volume 2, Nomor 3, Tahun 2013 Volume 2, Nomor 2, Tahun 2013 Volume 2, Nomor 1, Tahun 2013 Volume 1, Nomor 1, Tahun 2012 More Issue