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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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PENGARUH PROPORSI DEWAN KOMISARIS INDEPENDEN, KOMITE AUDIT, DAN REPUTASI AUDITOR TERHADAP MANAJEMEN LABA Afifa Nabila; Daljono Daljono
Diponegoro Journal of Accounting Volume 2, Nomor 1, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

Earnings management is manager effort in manipulating financial report in orderto benefit their self. This behavior is considered as a fraud because it gives a misleadinformation to the financial report user. This research aims to determine and analyze theeffect of independent board commissioner proportion, audit committee, and auditorreputation against the practice of earnings management.The population used in this study were manufacturing companies listed on theStock Exchange during 2008-2010. The sampling technique used in this research waspurposive sampling method and obtained 112 samples. This research used secondary dataof annual report obtained from Indonesia Stock Exchange (IDX) in 2008-2010 period. Theanalysis method that used to analyze the data was the multiple regression.Based on the result of the hypothetical examination in this research, it proved that(1) The independent commissioner proportion does not have a significant effect againstearnings management. (2) Audit committee activity does not have a significant effectagainst earnings management. (3) Audit committee member does not have a significanteffect against earnings management. (4) Auditor reputation significantly has a negativeeffect against earnings management.
META-ANALISIS PENELITIAN AKUNTANSI DI INDONESIA PERIODE TAHUN 2014-2016 Kornelius Geraldo Adrian Pratama; Dwi Cahyo Utomo
Diponegoro Journal of Accounting Volume 7, Nomor 4, Tahun 2018
Publisher : Diponegoro Journal of Accounting

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Abstract

Accounting research published in the world's top accounting journal according to Moser (2012) is less innovative. Moser said that research topics were concentrated in the scope of earnings management, analytical or management thinking, compensation, regulation, governance or budgeting. In addition, research methods and basic theories used in accounting research tend to use only certain types. With the existence of these problems, encourage the writer to do a mapping of accounting research in Indonesia. The purpose of this research is to find out the trends of accounting research in Indonesia, especially in 2014-2016.This study uses descriptive qualitative methodology with meta-analysis techniques. The data used in this study are secondary data which is taken from the Proceding Simposium Nasional Akuntansi (SNA), Jurnal Akuntansi dan Keuangan Indonesia (JAKI) and Jurnal Akuntansi Multiparadigma (JAMAL) for the 2012-2016 period.The mapping results of this study state that accounting research in Indonesia in the 2014-2016 period tends to use quantitative research with the basic theory of agency theory. The field of financial accounting and capital market studies (AKPM) is the most studied field of study. Secondary data research sources are most widely used with document review data collection techniques. In addition the corporation is the object of research that is the most studied.
ANALISIS FRAUD DIAMOND DALAM MENDETEKSI FINANCIAL STATEMENT FRAUD : STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2010-2012 Kennedy Samuel Sihombing; Shiddiq Nur Rahardjo
Diponegoro Journal of Accounting Volume 3, Nomor 2, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

Financial statements become an important instrument in the operations of a company. Company's financial condition may be reflected in the financial statements. However , there are many loopholes in the financial statements which can become a chance for the management and certain parties to commit fraud  on the financial statements. This study was conducted to analyze the effect of the Development variables of fraud triangle by Cressey, the fraud diamond proposed by Wolfe and Hermanson (2009) that financial targets, financial stability, external pressure, nature of industry, ineffective monitoring, change in auditors, rationalization and capability towards the financial statement fraud which proxied by earnings management .The samples used in this study are 51 manufactured company that listed in Indonesia Stock Exchange during the period 2010-2012. The type of data used are secondary data, in the form of annual reports of companies listed on the Stock Exchange during the period 2010-2012 . Hypothesis testing was conducted using multiple linear regression with SPSS 21 software .The results showed that the variables of financial stability which proxied by change in total assets ratio, external pressure variables which proxied by leverage ratio, nature of the industry which is proxied by the change in receivables ratio and rationalization variables which proxied by the change in total accruals ratio shown to affect the financial statement fraud. This study does not prove that financial targets variables which proxied by ROA(Return On Asset), ineffective monitoring variable which proxied by the ratio of independent board , change in auditors , and capability which is proxied by the change of directors has an influence on the financial statement fraud .
PERBANDINGAN TIPE PREFERENSI PERSONALITI ANTARA MAHASISWA AKUNTANSI DENGAN MAHASISWA MANAJEMEN, ILMU EKONOMI STUDI PEMBANGUNAN, ILMU ADMINISTRASI BISNIS, DAN TEKNIK INDUSTRI Haritstya Afriandhi; Nur Cahyonowati
Diponegoro Journal of Accounting Volume 4, Nomor 3, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aimed to get empirical evidence about type of personality preferences comparison between accounting students with student management, development studies economics, business administration science, and industrial engineering to enter the accounting profession. The sample in this study were taken using random sampling method of data collection with the criteria of the respondents had been studying the course at least 3 years or at the level of the semester 7. The data obtained is then analyzed using cross tabulation analysis and chi-square test different. The results showed that there was no significant difference between accounting students with other majors as a whole through the chi-square test different. But when compared to the one by one through the cross tabulation analysis, only the management students who considered suitable to enter the accounting profession. Most students of accounting and management have the type of personality preferences sensing-thinking with their respective percentages of 58% and 54%. Individuals who have the type of personality preferences sensing-thinking is judged to have an objective assessment, standard priority than personal values, process-oriented, and make decisions based on logical considerations. This is consistent with one of the five basic principles of the accounting profession is objectivity.
PENGARUH EARNINGS MANAGEMENT TERHADAP CAUSAL DISCLOSURE Eri Nurjanah; Marsono Marsono
Diponegoro Journal of Accounting Volume 2, Nomor 3, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

Initial Public Offering (IPO) is one reason for the emergence of earnings management is done to attract potential investors. Earnings management is suspected causal disclosure influence as a form of self-serving attributions. This study aimed to examine the effect of earnings management on the causal disclosure of non-financial firms do IPO in 2008-2011 are listed on the Stock Exchange and Bloomberg. This study uses a quantitative approach using secondary data sources, where the observation method used is purposive sampling. This study uses multiple regression analysis with the assumption of Ordinary Least Square (OLS), which consists of two regression models using the control variable Size, Leverage, Audit Quality, Profitability, Sales Growth, Capital Intensity, Current Ratio, Percentage of Public Shares and Industry Dummy. The results of this study indicate that partial earnings management significantly influence causal disclosure assertive. Control variables that influence the assertive causal disclosure Size, Leverage, Audit Quality, and Profitability. While simultaneously earnings management, Size, Leverage, Audit Quality, Profitability, Sales Growth, Capital Intensity, Current Ratio, Percentage of Public Shares and Industry Dummy influence assertive causal disclosure.
PERAN KUALITAS AUDIT MEMODERASI PENGARUH AFILIASI KELOMPOK BISNIS TERHADAP MANAJEMEN LABA Pratiwi Indah Kurniati; Muchamad Syafruddin
Diponegoro Journal of Accounting Volume 8, Nomor 2, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

The aim of this study is to examine the moderating role of audit quality in the influence of business group affiliation to earnings management. Audit quality was measured by two proxies, there are audit firm Big4 and industry specialisation auditor. Earnings management was measured using the value of discretionary accruals. Beside that, this study used size of a firm as control variables. A usable sample of this study was manufacture and service firms which listed on Indonesian Stock Exchange for the period 2016. The number of sample are 107 samples. Research data were obtained from the annual reports of sample firms. The used sampling method is purposive sampling method. Hypothesis testing is done with Ordinary Least Square (OLS) analysis. The results of the research show that business group affiliation influence negatively to earnings management, and then audit quality weaken that influence.
ANALISIS PENGARUH PERSEPSI NASABAH BANK TERHADAP INTERNET BANKING ADOPTION (Studi pada Nasabah Perbankan yang Menggunakan Internet Banking di Kota Surakarta) Nur Yudha, Hafid; Isgiyarta, Jaka
Diponegoro Journal of Accounting Volume 4, Nomor 4, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

This study was conducted to analyze the factors affecting the banking customer to acceptance of Internet Banking Adoption. Results of this study are expected to contribute to banking institutions in order to enhance the credibility and increasing better service for customers who use Internet banking services, as well as provide multilevel security and update internet banking network system regularly that are not easily hijacked by the parties are not responsible. Samples were taken by cluster sampling method, which is based on the domicile of bank customers in five districts, in the city of Surakarta. These samples included 165 respondents. Testing method performed by multiple linear regression analysis were processed with SPSS for Windows version 19. Results of research conducted shows that the Perceived Ease of Use, Perceived Usefulness, Perceived Trust, and Computer Self-Efficacy provide a significant and positive effect on the acceptance of Internet Banking Adoption. While the perceived risk provides a significant and negative impact on the acceptance of Internet Banking Adoption. In a subsequent, study is expected to use a more diverse independent variables in predicting the effect on the dependent variable in order to obtain more specific results.
PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN DENGAN KINERJA KEUANGAN SEBAGAI VARIABEL INTERVENING Taufan Ardiyanto; Haryanto Haryanto
Diponegoro Journal of Accounting Volume 6, Nomor 4, Tahun 2017
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to empirically examine the relationship disclosure behaviour of Corporate Social Responsiblty to the company perfromance and its implication for company value in Indonesian Listed Companies. In this study, the dependent variable is firm value which is proxied by Tobin’s q. Intervening variable is financial performance measured by Return on Equity (ROE), Return on Assets (ROA).            The population in this study are manufacturing companies listed on the Indonesian Stock Exchange (IDX) period between 2013 to 2015  which determined by purposie sampling method. Data analysis techniques performed by regression analysis
PENGARUH INDEPENDENSI DEWAN KOMISARIS, REPUTASI AUDITOR, RASIO HUTANG, DAN COLLATERALIZABLE ASSETS TERHADAP KEBIJAKAN DIVIDEN (Studi Empiris pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia Periode 2009-2011) Yudi Setiawan; Etna Nur Afri Yuyetta
Diponegoro Journal of Accounting Volume 3, Nomor 1, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

The objective of this research is to examine the influences of corporate governance and firm characteristics on dividend policy. In particular, based on  agency theory ,variables which allegedly have influence on dividend policy are board independence, auditor reputation, debt ratio, and collateralizable assets. The population of this research is all of the manufacturing entities listed in Indonesian Stock Exchange during the period of 2009-2011. The sampling method used is purposive sampling. The data is acquired from Indonesian Capital Market Directory (ICMD). Linear regression method is conducted to analyze the data. The empirical results indicate that, partially, board independence and debt ratio have no influence towards dividend policy. Auditor reputation  has significantly positive influence  towards dividend policy. Collateralizable assets show significantly negative influence  towards dividend policy.
PENGARUH PERKARA DI PENGADILAN, KARAKTERISTIK DEWAN KOMISARIS, DAN PENGUNGKAPAN SECARA PROAKTIF TERHADAP KINERJA PERUSAHAAN LISTING BEI Sulaiman Sulaiman; Nur Cahyonowati
Diponegoro Journal of Accounting Volume 4, Nomor 2, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

In Indonesia, corporate governance is an important tool in achieving corporate goals. Many companies implement corporate governance ont he various aspects. This study aimed to examine the effect of corporate governance on various aspect; case on court , board size, number of independent commisioners, number of board meetings, number of other companies’ boards in which the commissioners are members ,  frequency of board meetings, disclosure of earnings forecasts, and disclosure of CSR on the performance of companies with  size as variable control   The population in this research are all companies in all areas of business listed on the Stock Exchange in 2013. The sampling method used in this research is cross-sectional sampling. The number of samples in this research are 307 companies.The results show that the disclosure of CSR has a significant effect on the performance of the company, while the other independent variables have no significant effect on the performance of the company.

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