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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 CORPORATE GOVERNANCE PERCEPTION INDEX, PROFITABILITAS, LEVERAGE, DAN UKURAN PERUSAHAAN TERHADAP NILAI SAHAM Tito Albi Utama; Abdul Rohman
Diponegoro Journal of Accounting Volume 2, Nomor 2, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aimed to examine the effect of Corporate Governance Perception Index (CGPI), profitability, leverage and size of the company's share value companies listed in Indonesia Stock Exchange 2007-2011. In this study, there are four independent variables, Corporate Governance Perception Index (CGPI), profitability, leverage, and firm size and one dependent variable is the value of the stock. The sampling method used in this research is purposive sampling method. The number of populations found in this study were 343 companies that meet and then purposive sampling six companies. type of regression model used in this study is multiple regression, and then to test in multiple regression studies using the Statistical Product and Service Solutions (SPSS) version 20.0 for windows using F test (ANOVA) and a test T (partial).The result of this study showed that together (Test F) all independent variables affect the value of the stock. Then the only independent variable T test Profitability, Leverage, and firm size are affeting the value of stock significantly. While corporate governance perception index variabel does not effect the value of stock.
PENGARUH PENGUNGKAPAN RISIKO TERHADAP BIAYA MODAL EKUITAS DAN KINERJA BANK Cicilia Chrissanti Ardhi Utami; Dwi Ratmono
Diponegoro Journal of Accounting Volume 7, Nomor 4, Tahun 2018
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the effect of risk disclosure on cost of equity capital. In addition, this study also aims to  examine the effect of risk disclosure on performance. The first hypothesis of the study is risk disclosure has negative effect on cost of equity capital. The second hypothesis of the study is risk disclosure has positive effect on performance. The population in this study is banking companies list on the Indonesia stock exchange in 2011-2016. The sampling method is using purposive sampling. A total observation used in the study was 156 banking companies. Analytical technique used for testing the hypothesis in this study is multiple regression analysis by Eviews 9.The results of analysis couldn’t support the hypothesis before because risk disclosure has no effect on cost of equity capital. In addition, the result of  the second hypothesis analysis also showed that risk disclosure has no effect on performance.
KOMPENSASI EKSEKUTIF DAN KINERJA OPERASIONAL PERBANKAN INDONESIA Santi Puspita Sari; Puji Harto
Diponegoro Journal of Accounting Volume 3, Nomor 2, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aimed to analyze the influence of executive compensation on the operational performance of banking in Indonesia. The data which are used in this study were obtained from the Indonesian Banking Directory in the year of 2009-2011. Samples were selected by purposive sampling method and finally obtained  32 banking companies per year that fulfill the criterias.The data were analyzed using multiple linear regression analysis model. The results showed that compensation of the excecutive give the significant possitive effects on the bank performance.
PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN PERUSAHAAN SEKTOR ADVERTISING, PRINTING, DAN MEDIA YANG TERDAFTAR DI BEI TAHUN 2008-2013 Umi Rahmawati; Sudarno Sudarno
Diponegoro Journal of Accounting Volume 4, Nomor 3, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

The aim of this study is to examine the influence of Intellectual Capital on Financial Performance. Independent variable used ini this study VACA, VAHU, SCVA, and VAIC. Dependent variable used in this study is financial performance such as ROA and MB The population in this study consists of all listed firm in Indonesia Stock Exchange in year 2008 - 2013. Sampling method used is purposive sampling. A criterion for advertising, printing, and media. Another criteria is the firm must listing, experienced profit, and complete data. Total data of this study is 54 data. Then, there are 11 samples that include outlier should be excluded from samples of observation. So, the final amounts of the sample are 43 data. Multiple regression used to be analysis technique.The empirical result of this study show that Intellectual Capital expertise on has positively significant  influenced  ROA  &  MB. Human  Capital  expertise  on  has  positively  significant influenced ROA & MB. Human Capital relatively plays a more significant role when compared to Physical Capital and Structural Capital to ROA & MB. 
LOVE OF MONEY, ETHICAL REASONING, MACHIAVELLIAN, QUESTIONABLE ACTIONS : THE IMPACT ON ACCOUNTING STUDENTS’ ETHICAL DECISION MAKING BY GENDER MODERATION Ratih Yeltsinta; Fuad Fuad
Diponegoro Journal of Accounting Volume 2, Nomor 3, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to analyze whether there is a relationship between the level of love of money, ethical reasoning, Machiavellian on questionable actions in accounting students to ethical decision making in accounting violations by gender moderation. The samples were taken by using the method of data collection is called purposive sampling. The samples used as many as 30 respondents. The data obtained were analyzed using analysis techniques PLS (Partial Least Square) via software SmartPLS. The results of this study indicated that there is a relationship between the level of  love of money on accounting students to ethical reasoning and Machiavellian level as well as the relationship between ethical reasoning and Machiavellian against questionable action. The results also showed that the action of questionable actions also affect how accounting students make ethical decisions accounting violations. However, gender differences between male and female accounting students do not moderate the relationship between the love of money, ethical reasoning, Machiavellian, and questionable actions.
PENGARUH KOMITE AUDIT, AUDIT EKSTERNAL DAN DEWAN KOMISARIS TERHADAP MANAJEMEN LABA Rosana Velly Hermitasari; Agus Purwanto
Diponegoro Journal of Accounting Volume 5, Nomor 2, Tahun 2016
Publisher : Diponegoro Journal of Accounting

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Abstract

      Audit committee, External Audit, and Board of Commissioner have a very important role to oversee the financial reporting process and monitor the propensity of a company managers to manipulate earnings.      This study uses secondary data from annual reports and financial statements on non-financial companies listed on the Indonesia Stock Exchange in 2014. The sampling method used is purposive sampling. The total number of samples in this study were 93 data, but after going through the stages of data processing, there are 1 of data outliers that should be excluded from the sample. Thus, the total number of eligible final sample was observed that 92 data. Variable earnings management, activeness of the audit committee, the expertise finance of audit committee , external audit , the expertise finance of commisioner, indpendence of commisioner and activeness of commisioner   actionanalyzed by Ordinary Least Square regression.      Activeness of the audit committee and the expertise finance of commisioner significantly do not impact of earnings management, while the external audit significantly impact the earnings management. However, the expertise finance of audit committee, the board of activeness of commisioner   and the indpendence of commisioner independence have not significant effect on earnings management.
PENGARUH ASIMETRI INFORMASI TERHADAP MANAJEMEN LABA DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL PEMODERASI Andrie Mustikawati; Nur Cahyonowati
Diponegoro Journal of Accounting Volume 4, Nomor 4, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

Thestudy aimed to analyze the effect of information asymmetry on earnings management by considering managerial ownership as moderating variables. This study uses variable earnings management as a dependent, the dependent variable is measured by using a proxy for discretionary accruals. Information asymmetry used as independent variables, information asymmetry is measured by a proxy bid-ask spread. This study also uses moderating variable is firm size, firm size is measured by the proxy of the total assets of the company.In this study using the manufacturing companies listed in Indonesia Stock Exchange (IDX) and the Indonesian Capital Market Directory (ICMD) in 2012-2013 as the sample. The sample was selected using purposive sampling. The analysis technique used is Moderated Regression Analysis.The results of the analysis explains that the asymmetry of information has a significant impact on earnings management in a positive direction. While the size of the company may moderate the effect of information asymmetry on earnings management.
PENGARUH FAKTOR KEUANGAN DAN NON KEUANGAN TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN Irtanti Retno Astuti; Darsono Darsono
Diponegoro Journal of Accounting Volume 1, Nomor 1, Tahun 2012
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the influence of financial distress, debt default, disclosure,  auditor reputation,opinion shopping, and audit lag prior to the granting by the auditor's going concern opinion. Hypothesis (1) Financial distress effect on the provision by the auditor's going concern opinion, (2) Debt default affects the provision of client going concern opinion by the auditor, (3) Disclosure effect on the provision by the auditor's going concern opinion, (4) Auditor’s reputation effect on the provision by the auditor's going concern opinion, (5) Opinion shopping influence on acceptance going-concern audit opinion, (6) Audit Lag influence on acceptance going-concern audit opinion. Population of this research uses 85 manufacturing companies sample listed on Indonesian Stock Exchange (IDX) between 2006 to 2010. Samples obtained by purposive sampling. Data were analyzed with logistic regression analysis. The results showed that audit lag, the auditor's reputation and debt default the previous year affects the provision by the auditor's going concern opinion. Whereas financial distress, disclosure and  opinion shopping have no effect on the provision by the auditor's going concern opinion.
PENGARUH PENGUNGKAPAN INTELLECTUAL CAPITAL TERHADAP BIAYA MODAL EKUITAS (Studi Kasus pada Perbankan) Nur Hidayati Falah; Wahyu Meiranto
Diponegoro Journal of Accounting Volume 6, Nomor 3, Tahun 2017
Publisher : Diponegoro Journal of Accounting

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Abstract

The objective of this study is to examine the effect of intellectual capital disclosures on cost of equity capital. In this research, cost of equity capital was measured by Ohlson model which had been modified by Random Walk Model, while Ulum (2011) index were used to measure intellectual capital disclosures.This study used purposive sampling method in data collection.  Data were collected using secondary data of 34 banking companies that published annual report at IDX website in 2012-2015. The result showed that intellectual capital disclosures had significant effect on cost of equity capital. This study also used two control variables, size and leverage. From two selected control variables, size and leverage has no significant effect on cost of equity capital.
PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP BIAYA EKUITAS DAN BIAYA UTANG (Studi pada Perusahaan Manufaktur yang Terdaftar di BEI pada Tahun 2010-2012) Dwi Ricky Nugroho; Wahyu Meiranto
Diponegoro Journal of Accounting Volume 3, Nomor 3, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

This research aims to determine the impact of good corporate governance to cost of equity and cost of debt. The proxy of good corporate governance is family ownership, managerial ownership, institutional ownership, frequency of audit committees meeting, audit quality, and independent commissioner. While the dependent variable used in this research is cost of equity was assessed by using the measurement model Ohlson and cost of debt which is rated by using the measurement of cost of debt (COD). In addition, this research also added three control variables are leverage, firm performance, and firm size. This study used 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 result of this research showed that institutional ownership and frequency of audit committees meeting positive significant with cost of equity. Other result noted that audit quality is negatively significant with cost of equity. While family ownership, managerial ownership, and independent commissioner did not significantly affect with cost of equity. And the result of this research also showed that audit quality is negatively significant with cost of debt. Other result noted that independent commissioner positive significant with cost of debt. While family ownership, managerial ownership, institutional ownership, and frequency of audit committees meeting did not significantly affect with cost of debt. Overall it can be concluded from these results that the good corporate governance affect cost of equity and cost of debt.  

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