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
 29   30   31   32   33 
PENGARUH KARAKTERISTIK KOMITE AUDIT TERHADAP PENGUNGKAPAN ETIKA (Studi Empiris pada Perusahaan Non-Keuangan yang Terdaftar di Bursa Efek Indonesia Tahun 2012-2014) Bayu Wisnu Pradana; Dwi Ratmono
Diponegoro Journal of Accounting Volume 5, Nomor 3, Tahun 2016
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (334.22 KB)

Abstract

This study aims to examine the effect of the proportion of independent members of the audit committee, the number of audit committee meetings, the size of the audit committee, the average tenure of audit committee members, and members of the audit committee with multiple-Directorship on ethics disclosure.This study uses data time series in 2012, 2013 and 2014 annual reports of companies listed on the Stock Exchange. Purposive sampling chosen as the sampling method. The number of samples in this research are 248 companies. This study uses regression analysis.The results showed that only the number of audit committee meetings are significant positive effect on the ethics disclosure. While the proportion of independent members of the audit committee, the audit committee size, the average tenure of members of the audit committee and member of the audit committee with multiple-Directorship does not significantly influence the ethics disclosure.
PENGARUH PENGALAMAN AUDITOR, SUPERVISI DAN INDEPENDENSI TERHADAP KINERJA AUDIT KEUANGAN DAERAH Rifan, Ahmad; Darsono, Darsono
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 (323.024 KB)

Abstract

This research aim to examine the influence of auditors experience, supervision and independence of audit quality financial local government. This research moved from a sense of dissatisfaction with some of the parties, both internal and external, to the quality of the audit of the financial statements of local governments conducted by BPK-RI. The results of this research is expected to contribute to the development of science and its application of accounting in general, especially the implementation of public sector accounting / administration. Especially for the BPK- RI, can be input for improvements that are being or will be implemented in order to improve the quality of audit report.The population of this research is the heads of the general audit team of the local government  financial  statements  of  the  various  offices  of  BPK-RI.  The  data  taken  fromquestionaires  distributed  to  respondents.  Independent  Variables  in  this  research  is    auditors experience (X1), supervision (X2) and independence (X3), while the bound variable (dependent) isthe quality of audits (Y). Data were analyzed using multiple linear regression analysis (multiple regretion).The results showed that the supervision and independence have a positive and significantimpact on audit quality, while the auditors experience  of the variables do not have a significant impact on audit quality.
ANALISIS FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP PRAKTIK PERATAAN LABA (Studi Pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2007—2010) Dina Rahmawati; Dul Muid
Diponegoro Journal of Accounting Volume 1, Nomor 1, Tahun 2012
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (613.15 KB)

Abstract

This study aims to analyze the factors that influence income smoothing using a sample of 81 manufacturing companies listed on the Indonesian Stock Exchange within a period of four years beginning in 2007 until 2010 with the selection method of purposive judgment sampling. Eckel index used to classify companies that do or do not practice income smoothing. The variables used in this study is the size of the company, net profit margin, and debt to equity ratio. Statistical analysis used in this study was to statistically test using descriptive statistics and logistic regression models through multivariate testing. The results of classification showed a income smoothing practices by public companies on the Indonesian Stock Exchange. In the multivariate analysis for the three independent variables, only variables of firm size that have a significant effect on the practice of income smoothing. While the net profit margin and debt to equity ratio does not significantly influence the practice of income smoothing.
ANALISIS PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP TINGKAT PENGUNGKAPAN RISIKO PADA PERUSAHAAN MANUFAKTUR Latifah Yunifa; Agung Juliarto
Diponegoro Journal of Accounting Volume 6, Nomor 3, Tahun 2017
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (272.675 KB)

Abstract

The purpose of this study is to analyze the effect of firm characteristics such as firm size, leverage, profitability, liquidity, complexity, and type of auditor to the level of corporate risk disclosure. Risk disclosure is disclosures made by the company with regard to the opportunities or prospects, danger, threat or exposure, which may have an impact on the company, and management opportunities, prospects, dangers, threats or the exposure. To explain the relationship between variables in this study, use of agency theory and signaling theory.The population of this study are all manufacture companies listed on the Indonesia Stock Exchange period 2015. Total sample of 94 companies was determined by purposive sampling method. Content analysis method used to calculate the risk disclosures by counting the number of sentences that relate to risk category in the annual report. There are seven categories of risk disclosures used in this study, namely a general risk information, accounting policies, financial instruments, derivatives hedging, reserves, financial and other risks and commodity risks. The method used to test the hypothesis is multiple regression analysis.The  results  show  that  the  category’s  mean  of  risk  disclosures  sentences  in  non- financial companies was 39 sentences. The category of risk disclosure that most widely performed  by  the  companies  is  accounting  policy category.  The  results  of  hypothesis testing showe that company size, leverage, profitability, liquidity, and complexity affect the level of risk disclosure. While auditor type do not affect the levels of risk disclosure.
ANALISIS PENGARUH MANAJEMEN LABA SEBELUM IPO TERHADAP KINERJA PERUSAHAAN Gusrida Juwita Limbong; Daljono Daljono
Diponegoro Journal of Accounting Volume 3, Nomor 3, Tahun 2014
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (295.969 KB)

Abstract

The corporate perform IPO to get any additional  fund for corporate development. In order to attract the investors, manager can report higher profit that said  as earning management. The purpose of this study is to investigate earnings management during periods before the Initial Public Offering date. This study also examine the  effect of earning management to post-issue underperformance in  earning and market. Sample of the study consists 36 IPO companies in the agricultural sector, mining, and manufacturing during 2001 – 2009. Earning management is measure with discretionary accrual from modified Jones model. The data is collected from Prospektus and yearly financial report of the company. One sample t test is used to examine whether significant positive discretionary accrual among the companies before the IPO date and regression analysis is used to examine the effect of earning management to the post-issue underperformance in  earning and stock return. The results of the study indicate the earning management before the IPO date, but do not show the same pattern in the two years before IPO date. Earning management before the IPO date has negatively effect to underperformance in earning for the first and second year after IPO, but earning management do not significantly effect to the third year underperformance in earning after IPO. Earning management before the IPO date has negatively effect to stock return during three years.
PENGARUH KEAKTIFAN KOMITE AUDIT DAN AUDIT EKSTERNAL TERHADAP MANAJEMEN LABA Nonie Dewinta; Muchamad Syafruddin
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 (382.97 KB)

Abstract

Audit committee and external audit have a very important role to oversee the financial reporting process and monitor the propensity of a company managers to manipulate earnings. Monitoring mechanism is a key factor to reduce conflicts of interest and any opportunistic behavior from the manager. This study aims to examine the effect of activeness of the audit committee, external audit and the interaction between activeness of the audit committee and external audit on earnings management in the non-financial companies in Indonesia. This study uses secondary data from annual reports and financial statements on non-financial companies listed on the Indonesia Stock Exchange in 2013. The sampling method used is purposive sampling. The total number of samples in this study were 178 data. Variable earnings management, activeness of the audit committee, external audit and the interaction between activeness of the audit committee and external audit analyzed by Ordinary Least Square regression. The results of this study indicate that the activeness of the audit committee  and  external audit  Big 4  are  significantly negative effect  on earnings management. However, the interaction between activeness of the audit committee and external audit significantly positive effect on earnings management. This finding suggests that both the monitoring mechanisms functioning jointly within the firm would indicate potential increasing earnings management.
PENGARUH SANKSI PERPAJAKAN, PELAYANAN FISKUS, PENGETAHUAN DAN PEMAHAMAN PERPAJAKAN, KESADARAN PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK Esti Rizqiana Asfa I.; Wahyu Meiranto
Diponegoro Journal of Accounting Volume 6, Nomor 3, Tahun 2017
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (136.625 KB)

Abstract

The purpose of this study was to analyze the factors that affect to tax compliance, especially compliance of individual taxpayers. Factors that are expected to have an influence on an individual taxpayers compliance is tax penalties, service tax authorities, knowledge and understanding of tax, tax awareness.The populations used in this study is the individual taxpayer that listed in KPP Semarang Barat. Sampling was done by convenience sampling technique. The number of samples was determined as many as 100 people from the number of individual taxpayers that listed in KPP Semarang Barat. Primary data collection method using questionnaire. Data analysis techniques performed by hypothesis testing using multiple linear regression method. The results of this study indicate that tax penalties not significantly positive related to tax compliance. While service tax authorities, knowledge and understanding of tax, tax awareness are significantly positive related to tax compliance.
PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, FINANCIAL LEVERAGE, KLASIFIKASI KAP DAN LIKUIDITAS TERHADAP PRAKTIK PERATAAN LABA Harris Prasetya; 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 (106.528 KB)

Abstract

The aimed of this study was to examine the influence of size of company, profitability, financialleverage, public accountant office classification , and liquidity toward income smoothing practiceamong list manufacture companies at Indonesia Stock Exchange on period 2007-2010. The factorsbeing examined were size of company, profitability, financial leverage, public accountant officeclassification, and liquidity. Index Eckel is used to determine the income smoothing practice Thestudy was using 80 manufacture company listed in Indonesia Stock Exchange, with a periodbetween 2007-2010. The hypothesis were twsted using binary logistic regression to examine theinfluence size of the company, profitability, financial leverage, public accountant officeclassification, and liquidity toward income smoothing practice.The result of this study showed thatsome of the listed manufacturers on Indonesia Stock Exchange committed income smoothingpractice. Financial leverage, and liquidity has significant influence to income smoothing. Size ofthe company, profitability, and public accountant office classification did not have influence toincome smoothing.
PENGARUH PENGUNGKAPAN FAKTOR RISIKO TERHADAP INITIAL RETURN DARI INITIAL PUBLIC OFFERING (STUDI EMPIRIS PADA PERUSAHAAN IPO PADA 2017 DAN 2018 YANG MENERAPKAN POJK NO. 8/POJK.04/2017) Esha Strnadiva; Andrian Budi Prasetyo
Diponegoro Journal of Accounting Volume 8, Nomor 4, Tahun 2019
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (291.084 KB)

Abstract

This study investigate the effect of risk factor disclosure which has been This study investigate the effect of risk factor disclosure which is in prospectus to first day of Initial Return in first day of secondary market. Risk Factor disclosures measured by index based on POJK no. 8/POJK.04/2017. There are four independent variables based on this regulation, those are primary risk diclosure, general risk disclosure, business risk diclosure, dan risk for investor disclosure. Initial Return is measured by calculation of closing price at the first day of secondary market substracted by offering price and then divided by offering price. The data used in this study obtained from the issuer’s prospectus that IPO on 2017 and 2018 and use POJK number 8/POJK.04/2017 as their prospectus’s standard. The issuers that apply this standard are seen based on the date of the Registration Statement. The issuers that have regristation statment’s date after March 14th, 2017 is consider using POJK number 8/POJK.04/2017.  Samples were collected by purposive sampling method, and analyzed by multiple linear regression. The results indicate that disclosure of primary risk, business risks, and risks for investors does not affect the initial return of IPO. While the general risk disclosure negatively affects IPO initial return.
Pengaruh Asimetri Informasi, Leverage, dan Ukuran Perusahaan Terhadap Praktik Manajemen Laba (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2010-2013) Vanian Yamaditya; 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 (563.743 KB)

Abstract

This study aims to investigate the influence of information asymmetry, leverage, and firm size on earnings management practices in manufacturing companies listed on the Stock Exchange. This study took populations companies listed on the Indonesia Stock Exchange (IDX) 2011-2013. The sampling technique used was purposive sampling method. The method of analysis used in this study using multiple linear regression analysis to examine the effect of information asymmetry, leverage, and firm size on earnings management practices. The variables used in this study is the asymmetry of information, leverage, and firm size as an independent variable; earnings management practices as the dependent variable. The results showed that the asymmetry of information and firm size has positive influence on earnings management practices, but leverage has no effect on earnings management practices

Page 31 of 189 | Total Record : 1889

 29   30   31   32   33 

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