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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 FAKTOR-FAKTOR YANG MEMPENGARUHI UNDERPRICING KETIKA INITIAL PUBLIC OFFERING (IPO) DI BURSA EFEK INDONESIA Indita Azisia Risqi; Puji Harto
Diponegoro Journal of Accounting Volume 2, Nomor 3, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

Underpricing is phenomenon of IPO which often happened in capital market and have been proved by researchers in many countries. This research aims to analyze the determinant factors of underpricing. The population research was company go public which is listed on Bursa Efek Indonesia (BEI) which perform initial public offering (IPO). Samples in this study were an IPO company listed on the Stock Exchange (Indonesia Stock Exchange) in the 2007-2011 period. The samples used were 71 companies that were taken through purposive sampling. The results of this research showed that underwriter's reputation has negative and significant effect on underpricing. While the auditor's reputation, Return on Equity (ROE) and leverage ratio has no effect on underpricing.
PENGARUH PEMILIHAN UMUM (PEMILU) TAHUN 2009, 2014, DAN 2019 TERHADAP PASAR MODAL INDONESIA Louisa Gabe Samosir; Tri Jatmiko Wahyu Prabowo
Diponegoro Journal of Accounting Volume 8, Nomor 3, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the impacts of political events, such a presidential election towards the Indonesian capital market in the last three periods of election, in 2009, 2014, and 2019.            Samples used were the companies listed in LQ-45 from February to July for each period of election, in 2009, 2014, and 2019.  This research took abnormal return and trading volume activity to be examined, thus used event study as the research model. The result shows there were no differences in abnormal return and trading volume activity, both before and after the elections in 2009, 2014, and 2019.
PENGARUH STRUKTUR KEPEMILIKAN, UKURAN PERUSAHAAN, DAN CAPITAL INTENSITY TERHADAP EFFECTIVE TAX RATE (ETR) (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2011-2013) Mohammad Danu Bachtiar; Zulaikha Zulaikha
Diponegoro Journal of Accounting Volume 4, Nomor 4, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine empirically the influence of ownership structure (managerial ownership, institutional ownership, public ownership), firm size, and capital intensity to effective tax rate (ETR). The population of this research was all companies listed on the Indonesia Stock Exchange in the period 2011-2013. Sampling was done by using purposive sampling method. There were 137 companies that fulfilled the criteria of sampling. This study used multiple linear regression analysis to examine the influence of independent variables on the dependent variable. The results of this study showed that the variable of public ownership have negative significant influence to the effective tax rate. Capital intensity showed a positive significant relationship to the effective tax rate. Meanwhile variable managerial ownership, institutional ownership and firm size did not significantly influence the effective tax rate.
ANALISIS FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP AUDIT REPORT LAG (Studi Empiris pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Tahun 2013-2015) Danang Tri Atmojo; Darsono Darsono
Diponegoro Journal of Accounting Volume 6, Nomor 4, Tahun 2017
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this research is to analyze the factors that affect audit report lag of financial reports to the companies listed on the Indonesia Stock Exchange. The examined factors of this research are board independence, audit committee, ownership consentration, size company, complexity of the company’s operation, auditor type and auditor opinion as the independent variable, while the audit report lag as the dependent variable.The populations in this study are all companies listed in the Indonesia Stock Exchange in the period 2013-2015. The sample consists of 1540 companies listed in the Indonesia Stock Exchange (IDX) and submitted financial reports to Bapepam in the period 2013-2015. The data that was used in this research was secondary data and selected by using purposive sampling method. Model analysis using multiple linear regression analysis. Using the F-test to determine the effect of simultaneous between company characteristics and capital structure. Using t-test to examine the partial correlation of each independent variable on audit report lag.Based on analytical results shows that variable audit committee, ownership concentration, size company and auditor opinion have significant influence toward audit report lag, while variable board independence, complexity of the company’s operation and auditor type doesn’t have significant influence toward audit report lag.
ANALISIS PENGARUH KUALITAS PELAPORAN KEUANGAN DAN MATURITAS UTANG TERHADAP EFISIENSI INVESTASI Annisa’ Dwi Rahmawati; Puji Harto
Diponegoro Journal of Accounting Volume 3, Nomor 3, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this study is to analyze the role of financial reporting quality and debt maturity in investment efficiency. The population in this study are manufacturing companies listed on the Stock Exchange during the period 2009 until 2011. Sampling in this study using purposive sampling method. The total numbers of samples are 189 companies. Data used in this study was company’s annual financial reports that were derived from sites Indonesia Stock Exchange. Then, data were analyzed using multiple linear regression analysis.The result of this study shows that financial reporting quality has positive and significant influence on investment efficiency. While debt maturity has no significant effect on investment efficiency. In addition, there no significant effect  on the level of use of short term debt on financial reporting quality and investment efficiency.
PENGARUH DIVERSIFIKASI INDUSTRI, GEOGRAFIS, DAN MEKANISME CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA Arintasari, Okky Widya; Rohman, Abdul
Diponegoro Journal of Accounting Volume 4, Nomor 3, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this study was to examine the influence of industrial diversification, geographic diversification,and corporate governance mechanisms toward earnings management. This research is the development of a research conducted by El Mehdi and Seboui (2011), the difference there is in addition a variable corporate governance mechanism, research samples, and measurement. Earnings management as the dependent variable measured by discretionary accruals use Modified Jones model (1995) and the independent variable are Industrial and geographic diversification are measured by the number of firms geographic and industrial segments, and corporate governance mechanisms are proxied by institusional ownership, managerial ownership, proportion of independent commissioner and audit comittee independence. This study using secondary data from annual reports and financial report. Population of this research was all companies listed in Indonesia Stock Exchange (ISX) 2011-2013. Sample of this research was all manufacturing company which listed in Indonesia Stock Exchange (ISX) 2011-2013. The study sample consisted of 47 total samples and 141 observations of the manufacturing company's financial statements. Tool the analysis in this study is multiple linear regression. Statistic program in this study used SPSS 20.The result of this research showed that institusional ownership, managerial ownership, and one control variable that is profitability have significant influence in earnings management. While, industrial and geographic diversification, proportion of independent commissioner, audit committee independence, and other control variable that is leverage have no significant influence to earning management. Implication of this research showed that industrial diversification, geographic diversification, and corporate governance mechanism have less effect on earnings management practices.
ANALISIS PENGARUH PROFITABILITAS, KEBIJAKAN DEVIDEN, KEBIJAKAN UTANG, DAN KEPEMILIKAN MANAJERIAL TERHADAP NILAI PERUSAHAAN (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2009 – 2011) Ika Fanindya Jusriani; Shiddiq Nur Rahardjo
Diponegoro Journal of Accounting Volume 2, Nomor 2, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

Investors should be cautious in determining investment decisions because if any, investors not only have nothing to gain but all initial capital in investment also be lost. Therefore, investors need to gather complete and accurate information about the company to be chosen as a place for investment. This study investigated the influence of profitability, dividend policy, debt policy, and managerial ownership on firm value.The data used in this study is a secondary data, namely manufacturing go public company's annual report in 2009 - 2011, especially  listed in the Indonesia Stock Exchange (www.idx.co.id). The sample used a total of 136 companies with information concerning cash dividend. Data processing method used is analyse descriptive, classical assumption test, multiple regression analysis, the coefficient of determination test, f test and t test. The results showed that the profitability and dividend policy has a significant impact on firm value with a positive direction. As for the debt policy and managerial ownership has no significant effect on firm value.
PERBANDINGAN PENDAPATAN DAN LABA ATAU RUGI TERHADAP PRESTASI KLUB DAN TINGKAT KEKOMPETITIFAN ENGLISH PREMIER LEAGUE (Studi Kasus pada Tujuh Klub English Premier League) Josua Paimatua Hizkia; Endang Kiswara
Diponegoro Journal of Accounting Volume 8, Nomor 1, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this research is to analyze the factors that affect the sporting performance and the competitiveness level of English Premier League. The examined factors of this research are clubs revenue and clubs profit or loss in a year as the key benchmark.The populations in this study are seven clubs which participated in English Premier League in the period of 2014-2016. The samples are Manchester United FC, Manchester City FC, Chelsea FC, Arsenal FC, Tottenham Hotspur FC, Everton FC, and Leicester City FC. The data that was used in this research was secondary data and selected by using documentation method. Model analysis using comparative qualitative analysis.The analysis of this research showed that the rate of club income and its profit or loss are not the differentiator of a club sporting performance nor English Premier League competitiveness rate.
EVALUASI TERHADAP SISTEM PENCATATAN AKUNTANSI PADA USAHA MIKRO, KECIL DAN MENENGAH (Studi Kasus di Kota Semarang) Tegar Satriyo Notohatmodjo; Endang Kiswara
Diponegoro Journal of Accounting Volume 3, Nomor 2, Tahun 2014
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Abstract

This study aims to analyze how the needs and understanding and provide practical guidance in making the accounting system of Small and Medium Enterprises. This guidance is expected to be used to construct a model of accounting records customized from Accounting Standards - Entities Without Public Accountability (SAK-ETAP).This research was conducted with qualitative methods through case studies  with small medium enterprises in Semarang City as the population and thirty Small and Medium Enterprises in  Semarang City as the samples, by interviewing the owners of each of these Enterprise, and do literature studies for articles, books, journals and materials another supported this research.Results of this study showed that most of the Small and Medium Enterprises in the Semarang City is still not understood and considered accounting system as a difficult thing. But these Enterprises agree on the importance of accounting system and are interested in learning about the learning resources accounting system that is easy to use.
PENGARUH PERILAKU OPPORTUNISTIK, MEKANISME PENGAWASAN, DAN FINANCIAL DISTRESS TERHADAP MANAJEMEN LABA Rosia Sari, Alamanda; Meiranto, Wahyu
Diponegoro Journal of Accounting Volume 6, Nomor 4, Tahun 2017
Publisher : Diponegoro Journal of Accounting

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Abstract

Earnings Management is an action on managing earnings that are usually done by the management, especially managers. Earnings management occurs when management uses its consideration in preparing financial statements using generally accepted on accounting procedures. The existence of a flexibility in choosing accounting policy is possible to create an opportunity for managers to manage profit in order to maximize their utility and cause agency problems. In this research there are several factors that can motivate management to manage the company profit. The study aims to examine the relationship between opportunistic behavior (Free Cash Flow and Profitability), Monitoring Mechanism (Leverage) and Financial Distress toward Earnings Management. The population of this study is Manufacturing Companies which have been list in Indonesia Stock Exchange year 2013-2015. Sampling of company is done by using purposive sampling method in accordance with predetermined criteria. There are 40 companies from 138 population of the company sampled in this study. The analytical tools that used in this research is using Multiple Regression Analysis.The results of this study indicate that the opportunistic behavior measured on the proxy of profitability significantly positive effect on Earnings Management. This indicates that the increasing opportunistic behavior of a manager will increase earnings management practices. However, it is different with opportunistic behavior as measured by free cash flow, which in fact shows a reverse relationship that can reduce earnings management. The existence of a monitoring mechanism by the Principal does not have a significant effect on earnings management. Meanwhile, the existence of Financial Distress conditions is positively affect the earnings management, so this shows the increase in earnings management occurs.

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