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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 TRANSPARANSI DAN KINERJA TERHADAP PROFIT DISTRIBUTION : Studi Empiris Bank Umum Syariah di Indonesia periode 2010-2013 Rensi Permatasari; Adityawarman Adityawarman
Diponegoro Journal of Accounting Volume 4, Nomor 2, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine transparency and performance to profit distribution of islamic bank in Indonesia. The study of Lachrech found that performance has strong correlation to profit distribution. The disclosure level of information in islamic bank is needed by investment account holder as transparency is given by islamic bank. Dependent variable used in this study is profit distribution. Independent variabels used in this study are disclosure  level of information and performace measured by CAMELS. (CAR, ASSET, MANAGEMENT, EARNINGS, LIQUIDITY. And SENSITIVITY).The sampel of this study consists all islamic bank listed on BI in year 2010 until 2013. The sampling method used in this study was purposive random sampling and content analysis. There are  43  banks that  become  sampel  of  this  study.  The  analysis  technique  used  is  the  multiple regression analysis.The results show that disclosure level of information as transparency has no significant effect to profit distribution, Performance consists of CAR, NPF, NIM has postive significant effect to profit distribution. CI has negative significant effect to profit distribution.
PENGARUH PARTISIPASI ANGGARAN TERHADAP KINERJA MANAJERIAL DENGAN MEDIASI KOMITMEN ORGANISASI DAN KECUKUPAN ANGGARAN (Studi Empiris pada Satuan Kerja di Wilayah Pembayaran Kantor Pelayanan Perbendaharaan Negara Solok) Setyawan, Ariyanto; Rohman, Abdul
Diponegoro Journal of Accounting Volume 2, Nomor 3, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

This study is a replication of the previous study by Nouri and Parker (1998), but implemented in the public sector. This study aimed to examine the effect of budgetary participation on managerial performance in public sector organizations / government agencies in the payment areas of KPPN (State Treasury Office) Solok, West Sumatra, in order to obtain results from different institutions (inter-ministerial). This study also aimed to test whether organizational commitment and budget adequacy can serve as mediating the relationship between budgetary participation and managerial performance.The research data is the primary data obtained through questionnaires given to 128 structural units in several government agencies. A total of 43 questionnaires were returned and 31 questionnaires filled out completely and can be processed. Data were processed using path analysis and SmartPLS ver 2.0. with six hypotheses to test the direct and indirect effects of budget participation on performance managerial. PLS were used to predict the relationship between variables. The test results support three hypotheses and reject the other three hypotheses.The results of this study showed a direct effect of budgetary participation on managerial performance. Budgetary participation also significantly affect the budget adequacy and budget adequacy have positive effect on organizational commitment. However, organizational commitment and adequacy of the budget is not proven to act as an intervening variable. This research suggests the public sector organizations / government for budgetary participation can be applied well because it can improve performance and provide sufficient budget to keep the loyalty / commitment of employees.
PENGARUH MEKANISME TATA KELOLA PERUSAHAAN TERHADAP PRAKTIK MANAJEMEN LABAPADA INDUSTRI PERBANKAN SYARIAH DI INDONESIA Nurlina Nurlina; Adityawarman Adityawarman
Diponegoro Journal of Accounting Volume 8, Nomor 2, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this study is to examine whether the corporate governance mechanism affect the practice of earnings management in the Islamic banking industry in Indonesia. Internal governance mechanisms can supervise manager actions more effectively than external governance mechanisms. Therefore, this study focuses on internal governance mechanisms. The method of data collection in this study is documentation. The sample of this research is Sharia Commercial Banks in Indonesia which are determined by applying the purposive sampling method. After applying the method, there are 11 Sharia Commercial Banks that meet the criteria as research samples. The analytical method used in this study is panel regression with FEM (Fixed Effect Model) in the first stage and REM (Random Effect Model) in the second stage.The results of this study reveal that the size of the Board of Commissioners, the size of the Audit Committee, and the size of the SSB (Sharia Supervisory Board) are significant and positively affect the earnings management practices. In addition, this study successfully confirmed that the SSB competency is significant and negatively affect the earnings management practices. However, the number of Board of Commissioners meetings, the independence of the Board of Commissioners, the number of Audit Committee meetings, and the number of SSB meetings were not proven to affect earnings management practices.
PENGARUH GENDER, PENGALAMAN, KEAHLIAN AUDITOR DAN TEKANAN KETAATAN TERHADAP AUDITOR JUDGEMENT DENGAN KOMPLEKSITAS TUGAS SEBAGAI VARIABEL MODERASI PADA BPK RI JAWA TENGAH Aditya Purba Nugraha; Indira Januarti
Diponegoro Journal of Accounting Volume 4, Nomor 4, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

Audit judgment is one way of looking auditors in response to information that affects decision-making documentation of evidence and the auditor's opinion on the financial statements of an entity. Judgement is an activity that is always used auditors in any audit process, the auditor must continue to hone their judgment. Proper judgment whether or not an auditor will determine the quality of audit results and opinions to be issued by the auditor. The purpose of this study was to analyze the factors that affect the auditor's judgment on BPK Central Java. The study population was auditor at BPK RI Central Java. The sampling method used in this research is purposive sampling method. The sample used in this study were 120 people at the BPK auditors Central Java. The data used are primary data using questionnaires. The analysis technique used is multiple linear regression analysis. Based on the results of the study, gender and experience do not affect the Auditor's judgment, while the expertise of auditors and pressure obedience positive effect on auditor judgment. The complexity of the task can be concluded not moderate influence between the variables of gender, experience, expertise and pressure auditor adherence to auditor judgment
PENGARUH KOMITE AUDIT DAN KEPEMILIKAN MANAJERIAL TERHADAP MANAJEMEN LABA SEBELUM DAN SESUDAH KONVERGENSI IFRS Vivi Anggriani; Jaka Isgiyarta
Diponegoro Journal of Accounting Volume 6, Nomor 4, Tahun 2017
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aimed to examine the effect of audit committee and managerial ownership as an independent variabel on earning management before and after convergence and also examine the difference effect of audit committee and managerial ownership on earning management before and after convergence of IFRS in Indonesia. The audit committee consist of the audit committee size, audit committee independence, audit committee expertise, and audit committee meeting.The type of data used in this study is secondary data and involves 40 non financial sector companies in Indonesia. the sampling metodh in this research uses purposive sampling technique for the company that has been listed in Indonesia Stock Exchanges which publishes annual report in 2008 until 2015. The data was analyzed separately between two period by using multiple linear regression model. This research also used Chow test as an additional test.This study uses agency theory to formulate five hypotheses that lead to the results of the analysis. The result of this showed that on before convergence of IFRS period, audit committee size, audit committee independence, and audit committee expertise has significant and negative effect on eraning management. However, on after convergence of IFRS period only audit committee independence and audit committee expertise have significant and negative effect on earning management. The result of chow test showed that the effect of audit committee and managerial ownership on earning management have structural change in regression model.
ANALISIS KINERJA KEUANGAN DAN KINERJA SAHAM SEBELUM DAN SESUDAH RIGHT ISSUE (STUDI EMPIRIS PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA 2008-2010) Panca Fransiskus Simanullang; Daljono Daljono
Diponegoro Journal of Accounting Volume 3, Nomor 1, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

Right issues are the additional public offerings of a company’s shares beyond the initial public offerings, in order to generate extra financing for business expansion, the expansion of investment, improve the capital structure or fulfillment of its liability, etc. Financial performance is measured by four financial ratios, they are debt to equity ratio (DER), return on assets (ROA), current ratio (CR), and price to book value (PBV). While the stock performance is measured using stock returns.The samples of this research are the manufacturing firms listed in Indonesian Stock Exchange in 2008 -2012. The samples are collected using purposive sampling method and resulted 40 firms become the samples.The results showed that right issue bring a netral impact or an average in the ratio of ROA, CR, and PBV. Right issue has no impact on DER and stock returns, which the DER has increased as a equity post right issue. Right issue leads to an increase in stock returns in the second year after the right issue, but the overall stock return declined an average post-right issue. Although results vary, but generally the rise and decline is so small that it does not have a significant impact on changes in financial performance  and stock performance  after the right issue. It can be concluded that the issuance of right issue, financial performance and stock performance has not changed as indicated by the results of research that  is not  affected significantly
PENGARUH SISTEM INFORMASI AKUNTANSI, SISTEM PENGENDALIAN INTERN DAN KOMPETENSI SUMBER DAYA MANUSIA TERHADAP KUALITAS LAPORAN KEUANGAN DAERAH DENGAN FAKTOR EKSTERNAL SEBAGAI PEMODERASI (STUDI KASUS PADA PEMERINTAH DAERAH KABUPATEN MAGELANG) Nurendah Ragillita Untary; Moh Didik Ardiyanto
Diponegoro Journal of Accounting Volume 4, Nomor 2, Tahun 2015
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Abstract

The purpose of this research is to determine the effect of accounting information systems, internal control systems, and human resource competencies on the quality of the region 's financial statements using the external factors as moderation. The population in this study were all employees of the local government district of Magelang. The sample in this study was 100 respondents, namely finance and accounting staff in work units (SKPD) Magelang. Data were collected by using questionnaires and interviews. The research proved that all independent variables accounting information systems, internal control systems, and human resource competencies have positive effects on the local government financial statements while external factors do not moderate the influence of variables accounting information systems, internal control systems and human resource competencies to the quality of local government financial statements.
ANALISIS FAKTOR – FAKTOR YANG MEMPENGARUHI KEBIJAKAN DIVIDEN (Studi Empiris Perusahaan Manufaktur yang listing di Bursa Efek Indonesia Periode 2008 – 2010) Hardiatmo, Budi; Daljono, Daljono
Diponegoro Journal of Accounting Volume 2, Nomor 1, Tahun 2013
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Abstract

This research was performed to examine the effect of variable profitability, liquidity, leverage, growth firms and firm size on dividend policy by manufacturing companies listed on the Stock Exchange of Indonesia from 2008 to 2010. The variable profitability as measured by ROA, liquidity as measured by CR, leverage as measured by DER, growing company as measured by sales growth, firm size measured with the natural log of total assets and dividend policy with the House. The population of this research is 142 manufacturing companies listed on the Stock Exchange of Indonesia from 2008 to 2010. The sampling technique used was purposive sampling criteria: (1) manufacturing companies listed on the Stock Exchange the period 2008 to 2010, (2) companies that have dividend period from 2008 to 2009, and (3) the company has a complete financial statement data from 2008 to 2010 . Data obtained from the publication ICMD 2010 and official website BEI (www.idx.co.id). Obtained a sample of 22 companies. The analysis technique used is multiple regression. The results of multiple regression analysis demonstrated that simultaneous influence of profitability, liquidity, leverage, growth and firm size on dividend policy has a significant effect. Effect of partial significant positive effect on the profitability of dividend policy, liquidity and leverage not significant negative effect on dividend policy, corporate growth is not significant positive effect on dividend policy and firm size has a significant negative relationship dividend policy.
ANALISIS PENGARUH RISIKO KREDIT TERHADAP PROFITABILITAS (Studi pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Periode 2014-2017) Prasiska Widya Kumaralita; Agus Purwanto
Diponegoro Journal of Accounting Volume 8, Nomor 1, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this research is to know how the effect of credit risk on the profitability of banking companies in Indonesia. This research uses Non Performing Loan (NPLR), Loan Loss Provision Ratio (LLPR), Loan to Deposit Ratio (LDR), Net Interest Margin (NIM), and Cost per Loan Asset (CLA) as indicators of credit risk. The performance of a good banking company can be reflected in all the financial information provided by the banking company regarding the profitability of the company.The type of data used in this study is secondary data and use the population of banking companies go public listed on the Indonesia Stock Exchange (IDX) in the period 2014-2017. The sample selection method in this study used purposive sampling technique with the criteria of banking companies that consistently publish financial statements and provide data such as Return on Asset (ROA), Return on Equity (ROE), Non Performing Loan (NPLR), Loan to Deposit Ratio (LDR), Net Interest Margin (NIM), and other data required and presented in rupiah currency in the period 2014-2017. The study use multiple linear regression analysis method for hypothesis testing.The results showed that there was a significant negative or positive correlation between credit risk indicator and banking company profitability measured by Return on Asset (ROA), Return on Equity (ROE), and Net Profit Margin (NPM). But the impact of all of the above explanatory variables varies and differs. It can be concluded that low levels of Non Performing Loans (NPLRs), and low Cost Per Loan Assets (CLAs) will result in high levels of bank profitability, while high Loan to Deposit Ratio (LDR) and Net Interest Margin (NIM) levels describes the high level of banking profitability. While Loan Loss Provision Ratio (LLPR) does not have a significant influence on the profitability of banking companies.
PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP EARNINGS MANAGEMENT : A POLITICAL COST PERSPECTIVE Rani Evadewi; Wahyu Meiranto
Diponegoro Journal of Accounting Volume 3, Nomor 2, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to obtain evidence about the influence of corporate social responsibility disclosure (CSR Disclosure) to earnings management . Control variables used include firm size as a proxy of the political cost, leverage , return on assets (ROA), and sales growth . Measurement of Earnings Management based on the calculation of discretionary Accruals . While the measurement of corporate social responsibility CSR index based on guidelines issued by the Global Reporting Initiative (GRI), which is seen from company’s annual report (annual report) and/ or sustainability reports (sustainability report).The population used in this study are manufacturing and mining companies listed on the Indonesia Stock Exchange in 2010-2012. This study uses purposive sampling method for data selection. The total sample used in this study were 170 companies. Data analysis was performed with the classical assumption and hypothesis testing of regression method. The results of this study indicate that the presence of a significant positive relationship between earnings management with CSR Disclosure without political cost for companies in the manufacturing industry. As for companies in the mining industry, found a significant negative relationship between earnings management with CSR Disclosure when the political cost is taken into account. The study also proved that ROA has significant positif effect on earnings management practices at companies in the manufacturing industry in Indonesia. Then, in the mining industry, control variables which are firm size, leverage and ROA have significant positive effect on Earnings Management.

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