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
 34   35   36   37   38 
The Analysis of Information Content towards Greenhouse Gas Emissions Disclosure In Indonesia’s Companies Siska Pradini, Harlinda; Kiswara, Endang
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 (132.058 KB)

Abstract

This study aimed to obtain empirical evidence about the influence of ISO 14001 certifiedEnvironmental Management System, the existence of environment function, report environmentinformation in accordance with the Global Reporting Initiative version 3.1, the rank of PROPER,firm size, companies’ leverage, companies’ profitability and type of industry to the extent ofgreenhouse gas emissions disclosure in Indonesia companies. The population of this study was allof companies listed in Indonesia Stock Exchange (ISX) in 2010 and 2011. Sample consists ofcompanies in agriculture, mining and manufacture sectors that disclosed their greenhouse gasemissions. The total sample was 30 companies, with observation’s period is two years so the totalsample which be checked was 53 reports. Data analysis was performed with the classicalassumption and hypothesis testing that it used regression analysis. The results of this studyindicated that the factor of report environment information in accordance with the GlobalReporting Initiative version 3.1, the rank of PROPER and firm size had significantly influence tothe disclosure of greenhouse gas emissions. Meanwhile, ISO 14001 certified EnvironmentalManagement System, existence of environment function, companies’ leverage, companies’profitability and type of industry had no significant effect on the disclosure of greenhouse gasemissions in Indonesia. Implication of this research showed that practice of greenhouse gasemissions disclosure was still minimize to fulfil ISO 14064-1 guideline.
FAKTOR - FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN RISIKO PERUSAHAAN (Studi Empiris pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Tahun 2017) Salma Khairunnisa Gotri; Muchamad Syafruddin
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 (812.068 KB)

Abstract

This study aims to examine the factors that influence the disclosure of corporate risks, such as company size, sector type, level of  risk , board size, and composition of the board of commissioners. The population in this study consisted of all companies listed on the Indonesia Stock Exchange in 2017. Sampling was done using the purposive sampling method. Total sample in this research was 326 companies. This study uses multiple regression analysis to test hypotheses. The results of this study indicate that not all factors studied such as company size, type of sector, level of risk, board size, and composition of board of commissioners have a significant effect on corporate risk disclosure.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENETAPAN AUDIT FEES (Studi Empirik Pada Perusahaan Manufaktur di BEI) Raymond Immanuel; Etna Nur Afri Yuyetta
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 (356.978 KB)

Abstract

This study aims to examine the factors that may affect the determination of the external audit fees on companies listed in Indonesia Stock Exchange (IDX) in the year 2011-2013. Factors that affect the determination of the external audit fees are the type of ownership of the company is divided into private and state-owned, firm size measured by total assets of the company, the existence of a subsidiary, KAP size divided into non-big four big four, and earnings management measured by discretionary accruals Modified Jones (2010).By using purposive sampling method samples obtained financial reports at least 138 companies. To analyze the effect of the type of ownership of the company, size of company, the existence of a subsidiary, the firm size, and earnings management, used multiple linear regression analysis. The results showed that the size of the company, a subsidiary, and the size of the firm have a significant effect in the determination of audit fees. While the variable of type of ownership and earnings management company does not have a significant effect on audit fees.
PENGARUH TATA KELOLA PERUSAHAAN DAN PENGGUNAAN DERIVATIF KEUANGAN TERHADAP EFFECETIVE TAX RATE (ETR) PERUSAHAAN Gilang Raka Sista; Moh Didik Ardiyanto
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 (133.982 KB)

Abstract

The purpose of this study is to examine the influence of corporate governance and the use of financial derivatives effective tax rate (ETR) company with company size and ROA as control variables. This study used secondary data. The population in this study consisted of all manufacturing companies listed in Indonesia Stock Exchange in 2013 - 2015. The sampling method in this research is purposive sampling, and obtained a total sample of 54 companies. This study used the technique of multiple linear regression analysis. The empirical results of this study show that Compensation management has a negative influence and significant impact on the effective tax rate (ETR). While Background accounting expertise or finances of the audit committee, structure of the largest shareholders and Use of financial derivatives have no influence on effective tax rate (ETR).
PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP KEPEMILIKAN INSTITUSIONAL Roy Hutapea; Andri Prastiwi
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 (131.539 KB)

Abstract

This study aimed to determine the effect of disclosure of Corporate Social Responsibility and dimensions disclosure of Corporate Social Responsibility (CSR) towards institutional ownership of the company. The dimensions of CSR disclosure following indicators Golden Hope Plantation Berhad (GHPB) which consists of four categories: Dimensions with employees, involvement with community,.products,.and.environment..Institutional.ownership.of.the.company.seen.by.shares.held.in.a.company.institution.  This study used the entire population of companies listed on the Stock Exchange (Indonesia Stock Exchange) in 2010-2012. Based on purposive sampling method obtained 36 samples of firms with data sources such as company annual reports. Analysis of the data using content analysis, prepared by the classical assumption, and then testing the hypothesis using multiple linear regression method.The results showed that only the disclosure of CSR entirely, CSR dimensions and product dimensions employees are positive and significant impact on institutional ownership of the company. While the dimensions of CSR and CSR community involvement with the environmental dimension is not positive and significant impact on institutional ownership. The results are generally in accordance with the results of previous studies regarding the disclosure of Corporate Social Responsibility (CSR) and its relationship with institutional..ownership.
PENGARUH RASIO KEUANGAN TERHADAP HARGA SAHAM PERUSAHAAN UNGGULAN (Studi Empiris Pada Perusahaan yang Konsisten Masuk dalam Indeks LQ45 Tahun 2015-2017) Winda Wijayanti; Paulus Th Basuki Hadiprajitno
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 (496.579 KB)

Abstract

This study aims to examine the fundamental effect of financial performance through financial ratios such as liquidity with proxy current ratio (CR), solvency with the proxy total debt to common equity (TDCE), activity with asset turnover (AT) proxy, and profitability with a proxy for return on assets (ROA) on the company's stock price. The data population of this study is companies that consistently entered the LQ45 index in a row in the 2015-2017 period listed on the Indonesia Stock Exchange. This research sample numbered 35 companies obtained by purposive sampling with accumulation of data as much as 105 data which was then reduced by 11 outliers, thus amounting to 94 data. This study uses the analytical method used is multiple regression which is processed with the SPSS application. The results of the t-test statistics show that CR and TDCE have a negative and significant effect on stock prices, AT has a positive and significant effect on stock prices, and ROA has no effect on stock prices.
HUBUNGAN ANTARA KOMITE AUDIT DENGAN KETEPATAN WAKTU PELAPORAN KEUANGAN: KUALITAS AUDITOR SEBAGAI VARIABEL INTERVENING Galih Satria Dirgantara; Sudarno Sudarno
Diponegoro Journal of Accounting Volume 4, Nomor 1, Tahun 2015
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (114.581 KB)

Abstract

This study to analyze the influence of the audit committee to the timeliness of financial reporting with the quality auditors as varabel intervening. This study makes the quality of the auditor as an intervening variable because of the relationship of the audit committee as a body established by the board of directors in a company whose job is to choose the external auditors where external auditors are good is the auditor who has qualities that will tend to more quickly complete the audit assignment they receive so that financial reporting can be achieved in a timely manner.The samples used are 297 companies listed on the Stock Exchange in 2010-2012. The results of this study identified that the audit committee has an influence on the quality of auditors and the quality of the auditor has an influence on the timeliness of financial reporting.
PENERAPAN BALANCED SCORECARD SEBAGAI METODE PENGUKURAN KINERJA PADA RS IPHI PEDAN KABUPATEN KLATEN Darmiyati, Jidanah; Purwanto, Agus
Diponegoro Journal of Accounting Volume 2, Nomor 3, Tahun 2013
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (130.788 KB)

Abstract

RS IPHI Pedan Klaten is one of the main referral hospital for the community. Fast service and the availability of adequate health is the reason the patient came to the hospital IPHI Pedan Klaten. Based on these phenomena is important for the performance measurement conduct business development strategies are suitable and can be used as a basis for repayment system. One method of performance measurement that takes into account financial and non-financial aspects are known as the Balanced Scorecard are applied in RS IPHI Pedan Klaten district in 2012. The problems described in this study are: 1) How does the performance of RS IPHI Pedan Klaten seen from a financial perspective, 2) How is the performance RS IPHI Pedan Klaten seen from the perspective of the customer, 3) How is the performance RS IPHI Pedan Klaten seen from the perspective of internal processes business, 4) How is the performance RS IPHI Pedan Klaten seen from the perspective of learning and growth.The design of this study used a descriptive quantitative approach. Data obtained from the results of the questionnaire and results documentation. Research subjects came from employees RS IPHI Pedan Klaten and RS patients IPHI Pedan KlatenPengujian research instruments used validity and reliability. Analysis using qualitative methods (for analysis not with numbers) and quantitative methods (for analysis using numbers).Based on the research that has been conducted, it was concluded that: for the financial perspective, RS IPHI P and Klaten produces performance can generally be said to be good for economic ratios, and efficiency ratios below 100% during the years 2010-2011, ie 42,97%; 41.19%; effectiveness ratio of 87,27% and above 10%. Customer perspective RS IPHI Pedan Klaten indicated satisfaction with the achievements of the percentage of patients achieving 55%, the percentage increased patient retention rate is 54,90%; 60.33%; 59.72%. Learning and growth perspective, RS IPHI Pedan Klaten shows the result of increased employee productivity for three consecutive years ie 2010, 2011, 2012 amounting to Rp. 13.763.472, Rp. 20.059.516, and Rp. 28.909.290. This increase is supported by the high level of employee satisfaction reached 50% and the employee retention rate is below 2% of total employees. RS IPHI Pedan Klaten district must maintain the achievement of the performance with some suggestions and improvements that need to be done.
PENGARUH TANGGUNG JAWAB LINGKUNGAN PERUSAHAAN (CER) TERHADAP KINERJA KEUANGAN PERUSAHAAN (CFP) : DENGAN PERATURAN PEMERINTAH DAN SLACK ORGANISASI SEBAGAI MODERASI Susi Susanti; Andrian Budi Prasetyo
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 (317.513 KB)

Abstract

This study aims to empirically examine the effect of corporate environmental responsibility (CER) on corporate financial performance (CFP) and the moderating effect of government regulations and organizational slack. This research is based on agency theory and institutional theory. The population in this study consisted of energy-intensive companies listed on the Indonesia Stock Exchange in 2014-2016. This study used a purposive sampling method, as many as 145 companies as the final sampling number. The company's environmental responsibility is measured by the GRI index which is composed of 8 points containing 38 items, while the company's financial performance uses the value of ROA one year later, namely 2015-2017. This study uses a multiple regression analysis model in testing hypotheses. The results of this study indicate that corporate environmental responsibility has a positive effect on the corporate financial performance. In addition, this study also shows that government regulations positively moderate the relationship between corporate environmental responsibility and corporate financial performance. Finally, the results of this study are organizational slack moderating the relationship between corporate environmental responsibility and corporate financial performance.
ANALISIS PENGARUH KETIDAKPASTIAN LINGKUNGAN TERHADAP HUBUNGAN ANTARA ASIMETRI INFORMASI DAN MANAJEMEN LABA Fitri Wahyu Risalia; Didik Ardiyanto
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 (278.144 KB)

Abstract

The purpose of this study is to examine the influence of uncertainty environment to the relationship between information asymmetry and earnings management. The number from board of commissioners and background of audit committee used as control variable. Sample in this study consists of 103 manufacture companies listed in Indonesian Stock Exchange that publish annual report in year 2012. Analysis technique in this study uses multiple analysis regression consists of three regression models to examine the influence of uncertainty environment to the relationship between information asymmetry and earnings management.The empirical result of this study show that information asymmetry have positively significant influenced on earnings management with share price volatility as a measured of information asymmetry. Uncertainty environment as moderating variable measured by complex environment have positive significant on relationship between share price volatility and earnings management while the dynamic environment have significant influenced on relationship between information asymmetry and earnings management.Abstract Berbahasa Inggris.

Page 36 of 189 | Total Record : 1889

 34   35   36   37   38 

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