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
 30   31   32   33   34 
ANALISIS FAKTOR – FAKTOR YANG MEMPENGARUHI JOB SATISFACTION AUDITOR YANG BEKERJA PADA KANTOR AKUNTAN PUBLIK DI JAKARTA Rando Meidiansyah Putra; Herry Laksito
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 (231.514 KB)

Abstract

This study aims to examine the factors - factors that affect job satisfaction, the auditor who worked on KAP in Jakrta. The unit of analysis of this study is the auditor who worked on the public accounting firm in Jakarta. The number of samples is 120 auditors and the data processed using SPSS. The analysis performed included tests of validity, test reliability, test classic assumptions, multiple linear regression analysis including the F test, t test, and coefficient of determination. The results of the analysis of the study can be seen that the variable consideran leadership style, structure leadership style, and complexity of the task has a positive effect on job satisfaction. While the variable of time budget pressures have a negative influence on job satisfaction.
PENGARUH KEBIJAKAN DIVERSIFIKASI TERHADAP KINERJA PERUSAHAAN DENGAN INVESTMENT OPPORTUNITY SET SEBAGAI VARIABEL MODERATING (Studi Empiris pada Perusahaan Manufaktur Multinasional yang terdaftar di Bursa Efek Indonesia Tahun 2014 – 2017) Firza Arieska; Puji Harto
Diponegoro Journal of Accounting Volume 8, Nomor 3, Tahun 2019
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1161.099 KB)

Abstract

This study aims for analyzing the effect of diversification to firm performance with investment opportunity set as moderation variable and without moderation variable. The diversification itself includes geographic diversification and segment diversification. Firm performance has financial performance and market performance.This research uses secondary data and its sample from manufacturing company that listed at Indonesia Stock Exchange (IDX) in the period 2014-2017. With using purposive sampling, researcher has found 132 financial statements from company which has been analyzed. The analysis method of this study using multiple regression analysis.The result findings in this study indicate without moderation of investment opportunity set, geographic diversification has no significant effect with financial performance and has significant positive effect with market performance. Segment diversification has significant negative effect with financial performance and has significant positive effect with market performance. If there is a moderation effect of investment opportunity set, the moderation effect of investment opportunity set has no significant effect for the effect of diversification for firm performance.
ANALISIS MEKANISME CORPORATE GOVERNANCE TERHADAP PROBABILITAS TERJADINYA EARNINGS RESTATEMENT Bayu Indra Kusuma; Abdul Rohman
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 (416.802 KB)

Abstract

This paper seeks to examine the impacts of corporate governance on earnings restatement are indicated as a form of financial reporting failures on non-financial listed companies in Indonesia, with a view to providing reference to strengthen the corporate governance and improve the quality of financial information.            Data for this paper were obtained from the annual reports of non-financial listed companies from the period of 2004 to 2010 with a total population of 2.146, which includes 34 restatements especially earnings restatement by 34 companies. A control sample comprising non-restating companies is formed using match-pair procedures where restated and non-restated companies are matched by fiscal year, industry sector, and company size. Logistic regression model was used to measure the restatements dummy variables. Moreover, dummy variables are also used not only on the composition of the board and the concentration of ownership, but also the quality of the independent auditor. Earnings restatement on this paper focused on accounting misstatements and changes in accounting policies.            The results show that occurence of restatements especially earnings restatement can be prevented by strong internal governance, such as the proportion of independent directors and the ownership of large shareholders are higher. They have better control than others to monitoring and finding acts of fraud committed by management quickly and accurately. Surprisingly, the independence of the audit committee actually found a positive but not significant effect on the likelihood of higher restatements. The audit that have done by Big 4 found a negative but not significant effect on the likelihood of restatements is lower. While the government ownership found a positive but not significant effect on high possibility of restatements.
THE EFFECTS OF CORPORATE GOVERNANCE STRUCTURE AND FIRM CHARACTERISTIC TOWARDS ENVIRONMENTAL DISCLOSURE Alfiandita Putri Fortunella; P. Basuki Hadiprajitno
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 (333.115 KB)

Abstract

This study aims to obtain empirical evidence about the effect of corporate governance structure and firm characteristic towards environmental disclosure of firms in Indonesia. Prior research review show that there is no consistency and have variety results. This research is a replication with modification of the research by Rao, et al (2012) and Burgwal and Vieira (2014) that examined the influence of corporate governance structure and firm characteristic on environmental disclosure. This study attempts to examine it with seven independent variables. These are independent commissioners, institutional ownership, board of commissioners size, proportion of women directors, firm size, profitability and industry type.The population of this study was all companies listed in Indonesia Stock Exchange (IDX) in 2012 and 2013. Sample consists of companies which disclose environmental disclosure through the GRI 3.1 index on sustainability report so there are 59 firms that determined as samples and 59 observations of  financial statements.  Analysis  of  Covariance (ANCOVA) test was  used as  an analysis technique to examine the hypotheses. Statistic program in this study used SPSS 20.The results of this study showed that independent commissioners, board of commissioners size  and  industry  type  have  significant  positive  effect  on  environmental  diclosure.  While institutional ownership, proportion of women directors, firm size and profitability have no significant influence on environmental disclosure. This research showed that corporate governance practices and firm characteristic in Indonesia was still minimize to control the extent of environmental disclosure.
PENGARUH STRUKTUR CORPORATE GOVERNANCE DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA (Studi Empiris pada Perusahaan Jasa Non Keuangan yang terdaftar di Bursa Efek Indonesia 2009-2011) Arlita Marcela Sudibyo; Arifin Sabeni
Diponegoro Journal of Accounting Volume 2, Nomor 2, Tahun 2013
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (240.127 KB)

Abstract

This research aims to examine the influence of, corporate governance, and size towards earnings management in non financial services companies. Corporate governance in this research intersect in three variables, such as managerial ownership, institutional ownership and the proportion of independent board commisioner. The firm size measured by using the natural logaritma of total assets.This research was conducted by using documentary method from ICMD and annual reports of companies. The analysis method of this research using multiple regression. This study using data from non financial services companies  liked in Bursa Efek Indonesia (BEI) in 2009 until 2011. Sample of this study are 60 non financial services companies. Based on the result of the research, it shows that variable which has a significance influences is the managerial ownership, and institutional ownership. The increasingly managerial ownership, and institutional ownership, can make earnings management decrease in that non financial services companies. The proportion of independent board commisioner variable and firm size variable does not have a significance influence on the earnings management at non-financial services companies. 
PENERAPAN GOOD CORPORATE GOVERNANCE (GCG) PADA BPR RAM SEMARANG MW Amelinda Eva E; Warsito Kawedar
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

Abstract

The application of Good Corporate Governance is an issue that always improves and has effects towards economic system. To be able to compete with others nationally and internationally, a corporate is obligated to apply Good Corporate Governance. This application also ensures external parties that  corporate is free from frauds and authority abuse, which is corruption, collusion, nepotism, and financial statement manipulation.This research uses qualitative method with study case approach which is applied at one of Bank Perkreditan Rakyat (BPR) in Semarang. The purpose of this research is to understand how  Good Corporate Governance is applied in BPR and factors  enhancing or obstructing the success of Good Corporate Governance application. The data is obtained with in-depth interview with BPR RAM Semarang’s informers. The data is analyzed using descriptive analysis.The result shows Good Corporate Governance application consists of transparency, accountability, responsibility, independency, and fairness, at BPR RAM is well applied and has positive effects although there are obstacles that is discovered. The obstacles are there is less knowledge about Good Corporate Governance, individual heterogeneity and heterogeneity of habits.
PENGARUH PERUBAHAN KINERJA PERUSAHAAN TERHADAP PERUBAHAN STRUKTUR DEWAN KOMISARIS Pratiwi, Tika Ratna; Laksito, Herry
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 (232.517 KB)

Abstract

This study aimed to analyze the influence of changes in firm performance on changes in board structure. The data which are used in this study were obtained from the Indonesia Stock Exchange from 2007 to 2012. Samples were selected by purposive sampling method and finally obtained  91 manufacturing companies that fulfill the criterias.The data were analyzed using logistic regression analysis model. The result shows that changes in ROA have significantly positive impact on the changes in the number of commissioners, while changes in ROE have significantly negative impact on the changes in the number of commissioners. 
PENGARUH TEMUAN KELEMAHAN SISTEM PENGENDALIAN INTERN DAN TEMUAN KETIDAKPATUHAN TERHADAP KETENTUAN PERATURAN PERUNDANG-UNDANGAN TERHADAP OPINI BPK ATAS LAPORAN KEUANGAN PEMERINTAH DAERAH Oka Purnawan Widodo; Sudarno Sudarno
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 (66.159 KB)

Abstract

This study aims to examine the effect of audit findings (weakness of internal control systems and compliance toward laws and regulations) on audit opinion of local government financial reports in Indonesia. Independent variables used in this study, weakness of internal control systems audit findings and non-compliance toward laws and regulations audit findings, proxied by the numbers of audit findings. Whereas for dependent variable is audit opinions consist of ordinal data. This study uses secondary data i.e. local government financial reports published by Badan Pemeriksa Keuangan Republik Indonesia (BPK RI) on the fiscal years of 2013 and 2014. The selection of the sample in this study using the purposive sampling method. Technique of data analysis in this study uses descriptive statistics and ordinal logistic regression to find out the effect of audit findings on audit opinion. The results showed that audit findings, which are weakness of internal control systems audit findings and non-compliance toward laws and regulations audit findings, negative significantly affect the determination of audit opinion on the local government financial reports published by BPK.
PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA PERUSAHAAN YANG TERDAFTAR DI BEI TAHUN 2008-2011 Putri Tirtasari; Muchamad Syafruddin
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 (375.371 KB)

Abstract

Based on the empirical fact that intellectual capital (IC) still undergoes and the other fact that there is inconsistency between the former researches about the influence of IC to company’s performance, this study is done. This study aims to investigate the influence of IC to company’s current perfomance and company’s future performance, the influence of Rate of Growth of Intellectual Capital (ROGIC) to company’s future performance, and last but not least is to investigate the influence of IC to company’s  future performance differs by its industry.This study uses two independent variabels which are IC and ROGIC that are measured with Model Pulic (Value Added Intellectual Coefficient a.k.a VAICTM). Whereas the dependent variabel on this study is company’s performance that measured with ROE, EPS, ASR. The population on this study consists of all listed companies in Indonesia Stock Exchange in the year 2008-2011, except banking sectors. Then, the sampels of this study are 64 companies that are chosen with purpossive sampling criterions. The data used are 256 company’s annual financial reports. The data is analysed using PLS-regression.The results of this study show that IC is positively and significantly related to company’s performance, IC is positively and significantly related to company’s future performance, ROGIC negatively and not significantly related to company’s future performance, and the influence of IC to company’s  future performance differs by its industry.
BUDAYA ETIS MEMEDIASI HUBUNGAN ANTARA TEKANAN ANGGARAN WAKTU DAN KUALITAS AUDIT (Studi Empiris pada Auditor KAP di Kota Semarang) Latifa, Devi Anisa; Ghozali, Imam
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 (264.728 KB)

Abstract

The purpose of this study is to analyze how time budget pressure affect audit quality by ethical culture and how ethical culture mediate an indirect effect of time budget pressure on audit quality.In this study, the form of primary data collected by using questionnaire that shared for auditor in Semarang. Fifty samples are used in this study. Data analyzed with the quality data test, classic assumption test, and the examination of the hypothesis using model of multiple linear regression, path analysis.The results show that time budget pressure does have negative impact to the audit quality and also ethical culture. The ethical culture is found to have positive impact to the audit quality. From this results can be concluded that the ethical culture does not mediate in indirect effect of time budget pressure on audit quality.

Page 32 of 189 | Total Record : 1889

 30   31   32   33   34 

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