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<![CDATA[PENGARUH KINERJA KARBON, KARAKTERISTIK PERUSAHAAN DAN KINERJA LINGKUNGAN TERHADAP PENGUNGKAPAN EMISI KARBON ]]>
<![CDATA[Selviana Selviana]]>;
<![CDATA[Dwi Ratmono]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 8, Nomor 3, Tahun 2019 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[This research aims to examine and obtain empirical evidence about factors that influence carbon emission disclosure on firms operate in Indonesia. Factors that examined in this research are carbon performance, firm size, profitability, leverage, capital expenditure, level of information asymmetry and environmental performance. The population in this study are companies listed on Indonesia Stock Exchange. This study used purposive sampling method, namely sampling based on certain criteria: published their annual report and sustainability report for the year 2013 – 2017 and make an explicit carbon emission disclosure. Nine companies become the final sample in this research. The result implies that firm size and capital expenditure have significant positive correlation with carbon emission disclosure. Meanwhile, profitability and leverage have significant negative correlation with carbon emission disclosure. This result also implies that carbon performance, level of information asymmetry and environmental performance do not provide significant effect with carbon emission disclosure.]]>
<![CDATA[PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE TERHADAP AUDIT REPORT LAG ]]>
<![CDATA[Faishal, Muhammad]]>;
<![CDATA[Hadiprajitno, P. Basuki]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 4, Nomor 4, Tahun 2015 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[The purpose of this research is to analyze the internal factors that affect audit report lag of financial reports to the manufacturing companies listed on the Indonesia Stock Exchange. The examined factors of this research are board size, board independence, audit committee, and audit committee meetings as the independent variable, while the audit report lag as the dependent variable.The sample consists of 292 companies listed in the Indonesia Stock Exchange (IDX)period 2012-2014. The data that was used in this research was secondary data and selected by using purposive sampling method. 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 the committee audit size did not have significant influence to the audit report lag. Board size, independence board and audit committee meetingshave significant influence to audit report lag.]]>
<![CDATA[PENGARUH TEKANAN STAKEHOLDER TERHADAP TRANSPARANSI LAPORAN KEBERLANJUTAN PERUSAHAAN-PERUSAHAAN DI INDONESIA ]]>
<![CDATA[Arum Hamudiana]]>;
<![CDATA[Tarmizi Achmad]]>
<![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 empirically examine the effect of stakeholder pressure on transparency of Indonesian companies’s sustainability report. As a part of CSR communication strategy, each company determines the required level of transparency, which depends on the pressure of specific stakeholders in the industry.The population of this study are firms in Indonesia which published sustainability report within the evaluation period of 2012-2015. Based on purposive sampling method, this study use 91 companies as the samples. The independent variable in this study are environmentally sensitive industry, consumer proximity industry, investor-oriented industry and employee-oriented industry which measured using dummy variables. The dependent variable "transparency" is obtained using Principal Component Analysis based on the four factors namely the frequency of reporting, the application level, the declaration level, and assurance. Test analysis using simple linear regression analysis model.The results indicate that the environmentally sensitive industry and consumers proximity industry do not have a significant effect on the transparency of sustainability reporting. Meanwhile, investor-oriented industry and employee-oriented industry have a significant impact on the transparency of sustainability reporting.]]>
<![CDATA[PENGARUH CORPORATE GOVERNANCE TERHADAP PRAKTIK MANAJEMEN LABA (Studi pada Perusahaan Manufaktur yang Terdaftar di BEI pada Tahun 2010-2012) ]]>
<![CDATA[Annastacya Maria Bonita]]>;
<![CDATA[Rahardja Rahardja]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 3, Nomor 3, Tahun 2014 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[The purpose of this study was to examine the effect of corporate governance on the earnings management. Indicators used to measure corporate governance mechanisms in this study is the managerial ownership,institusional ownership, audit quality, and meeting frequency of audit comittee. While, earning management as the dependent variable was measured using a cash flow statement approach. This study uses secondary data with entire population of manufacturing companies listed in the Indonesia Stock Exchange (BEI) in 2010-2012. The method used to determine the sample using purposive sampling. The analytical method used is multiple linear regression, regression testing prior to first tested the classical assumptions.The results of hypothesis testing showed that the managerial ownership did not significantly affect earnings management .Other result, institusional ownership and audit quality showed negatively affects the earning management. While, the frequency of meetings of audit comittee showwed positively effect on earnings management. ]]>
<![CDATA[AKUNTANSI SEBAGAI REALITAS EKONOMI DAN KEAGAMAAN: MENGUNGKAP NILAI-NILAI RELIGIUS MELALUI FOTO DALAM LAPORAN TAHUNAN PERBANKAN SYARI’AH ]]>
<![CDATA[Pratiwi, Rahasanica Nariswari]]>;
<![CDATA[Chariri, Anis]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 4, Nomor 3, Tahun 2015 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[The role of accounting in Sharia Banking is not only as economic reality but also as religious reality. Religious reality constructed by religious value in annual report of Sharia Bank. Thus, the purpose of this paper is to understand and analyze the existence of religious values by form of photographs in annual report, and to analyze thereas on of religious values disclosure in annual report. Ontologically, this study is build on a belief that annual report is a communication media to show the ways Sharia Banks express adherence to sharia principle.The research has done by analyzing the photographs in annual report of Bank Muamalat Indonesia (BMI), Bank Syariah Mandiri (BSM), Bank Rakyat Indonesia (BRI), Bank Central Asia (BCA) Syariah, and Bank Negara Indonesia (BNI) Syariah in Indonesia. This study is qualitative research, was carried out with in interpretive paradigm using semiotic approach.The results of this study also show that photographs in annual report of Sharia Banks in this research contained religious values. Furthermore, this study concludes that Sharia Banks actually expressed religious reality and make them different from the other bank’s annual report which focuses only on economic reality. This indicates Islamic Banks obedience existence about responsibility, not only to the stake holders but also to the society and Allah.]]>
<![CDATA[FAKTOR-FAKTOR YANG MEMPENGARUHI LUAS PENGUNGKAPAN CORPORATE GOVERNANCE DALAM LAPORAN TAHUNAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2008-2011 ]]>
<![CDATA[Rianto Jati Putranto]]>;
<![CDATA[Surya Raharja]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 2, Nomor 2, Tahun 2013 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[The research aims to analyze the effect of firm size, profitability, dispersion ownership, commisioners size, and audit quality on the disclosure of corporate governance which occurred by the Corporate Governance Disclosure Index, by a data set consisting of 16 bank company listed in Indonesia Stock Exchange .Population of this research is listed public company at Indonesia Stock Exchange with banking company as sample. The observation period made during the four years from 2008-2011. Sampling method uses purposive sampling method. Data analysis technique uses classic assumption test and hypothesis test uses multipleregression analysisAgency theory is performed as a theory basic in research on corporate governance.The results of this research indicate that dispersion ownership and commisioners size positively affects the corporate governance disclosures. While the firm size, profitability, and audit quality are not significant affects the the corporate governance disclosures.]]>
<![CDATA[ANALISIS CORPORATE GOVERNANCE PERCEPTION INDEX TERHADAP KEBIJAKAN DIVIDEN DI INDONESIA (Studi Empiris pada Perusahaan Peserta CGPI Tahun 2011-2016) ]]>
<![CDATA[Yulina Masyrifatun Nisa’]]>;
<![CDATA[Tarmizi Achmad]]>
<![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 Corporate Governance Perception Index (CGPI) as an independent variable to the dividend policy taken by the company as a dependent variable.The population in this study is the entire company that voluntarily registered itself as a participant of CGPI and certainly a company listed on the Indonesia Stock Exchange in 2011-2016. The method used in this study is purposive sampling with the following criteria: (1) public listed companies listed on the BEI, (2) companies participating in CGPI assessment and rating organized by IICG, (3) companies that publish their financial statements on the Indonesia Stock Exchange (BEI), (4) the company that distributes dividends to shareholders between 2011-2016. This research uses multiple regression analysis to test the research hypothesis.The results of this study indicate that Corporate Governance Perception Index (CGPI) has a significant positive effect on dividend policy and confirms the theory of outcome valid in Indonesia.]]>
<![CDATA[PENGARUH AUDITOR TENURE, UKURAN KANTOR AKUNTAN PUBLIK, DAN UKURAN PERUSAHAAN KLIEN TERHADAP KUALITAS AUDIT (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI pada Tahun 2010-2012) ]]>
<![CDATA[Putri, Tifani Malinda]]>;
<![CDATA[Cahyonowati, Nur]]>
<![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 the influence of auditor tenure, audit firm size, and client size on audit quality as measured by the level of discretionary accrual on the manufacturing companies listed on the Indonesia Stock Exchange in 2010 until 2012. Auditor tenure, audit firm size, and client size as the independent variables and the quality audit that proxied by discretionary accrual as the dependent variable. This study used data of 69 manufacturing companies listed in Indonesia Stock Exchange from 2010 until 2012. Data from this study were obtained from annual report and auditing report of manufacturing firms which drawn from the Indonesia Stock Exchange and Indonesian Capital Market Directory. Determination of the sample using purposive sampling method. Type of data are secondary data in the form of financial statement as the media manufacturing companies. Data analysis tool is multiple linear regression model. The results of this study indicate that auditor tenure and client size have significant impact on audit quality as measured by the level of discretionary accrual. Meanwhile audit firm size that proxied by BIG 4 auditor and non BIG 4 auditor has no significant impact on audit quality as measured by the level of discretionary accrual.]]>
<![CDATA[PENGARUH PENGUNGKAPAN STRUKTUR CORPORATE GOVERNANCE TERHADAP KECURANGAN PELAPORAN KEUANGAN ]]>
<![CDATA[Widodo, Arief]]>;
<![CDATA[Syafruddin, Mochamad]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 6, Nomor 4, Tahun 2017 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[The purpose of this study is to examine the effect of corporate governance structure on the likelihood of fraudulent financial reporting. The dependent variable used in this study is fraudulent financial reporting. Meanwhile, independent variables used in this study are the disclosure of corporate governance structure such as the number of the board of commissioners member, board members with international experiece, audit committee effectiveness, internal audit effectiveness, and the existence of Big-4 audit firms. The population in this study consists of all manufacturing companies listed in Indonesia Stock Exchange during 2014-2015. The sampling method used is purposive sampling. The total number of samples in this study were 242 companies. Data analysis was performed by the descriptive statistic analysis and hypothesis test with logistic regression analysis.The result of this study shows that board members with the international experience, audit committee effectiveness, internal audit effectiveness, and the existence of Big-4 audit firms have significant positively effect in reducing the likelihood of fraudulent financial reporting. However, the number of the board of commissioners member have no significant effect on the likelihood of fraudulent financial reporting]]>
<![CDATA[PENGARUH CORPORATE GOVERNANCE DAN KUALITAS AUDITOR TERHADAP MANAJEMEN LABA ]]>
<![CDATA[Sofyan Effendi]]>;
<![CDATA[Daljono Daljono]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 2, Nomor 3, Tahun 2013 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[Earnings management is the action taken by managers in manipulating financial statements are intended to benefit himself. It is considered as fraud committed by management as detrimental to many parties. This study aims to analyze and provide on empirical evidence of the influence of firm size, board composition, audit committees (audit committee activity and size), ownership (institutional and managerial) and auditor reputation on earnings management.This study used a sample of banking companies listed in Indonesia Stock Exchange (IDX) during the years 2009-2011 with a purposive sampling method and obtained as many as 69 samples. This study uses secondary data from company annual reports obtained from BEI. Data were analyzed using multiple linear regression.The results of this study indicate that the size of the audit committee, managerial ownership and quality auditor significant effect on earnings management. While the size of the company, board composition, audit committee activity and institutional ownership has no significant effect on earnings management.]]>
