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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 STRUKTUR UTANG TERHADAP KINERJA PERUSAHAAN (Studi Empiris pada Perusahaan Manufaktur Tahun 2011-2013) Wempy Singgih Herdiyanto; Darsono Darsono
Diponegoro Journal of Accounting Volume 4, Nomor 3, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

This research was aimed to test the effect of debt structure to firm performance. Dependent variable is firm performance represented by profitability rate with the indicator of return on asset (ROA). While independent variables consist of short-term debt to asset (STD), long-term debt to asset (LTD) and total debt to asset (TDA). Each measures with the data within this year and last year.Population  in  this  research  is  manufacture  companies  that listed  on  Indonesia  Stock Exchange from 2011 to 2013. Sampling method used in this research is purposive sampling. Data from 306 companies was taken as research samples. The data of this research analyzed using multiple regression model.The result of this research shows that last year TDA, last year STD and last year LTD don’t have any significant relation to firm performance. Otherwise significant result is gained from this year TDA, this year STD and this year LTD that they negatively have any relation to firm performance (ROA).
PENGARUH FAKTOR NON KEUANGAN TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN Zulfikar, Muslim; Syafruddin, Muchamad
Diponegoro Journal of Accounting Volume 2, Nomor 3, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine and to provide empirical evidence of the influence of the auditor reputation, auditor client tenure, mandatory disclosure, company size, and previous year audit opinion on the provision of going-concern opinion.  At this time, auditor starts to be requested of his responsibility to disclose the entity’s going concern, not only detecting fraud in the financial statement but also predicting the company capability to maintain company going concern. Populations of this research is manufacturing companies listed at Indonesian Stock Exchange (IDX) between 2008 to 2011. Research sample amounts to 68 companies selected with purposive sampling method, with observation period of 4 years. The method that been used to analyses the correlation between variable are logistic regression method. Logistic regression is used because  the dependent variable is binary in which the observed outcome can have only two possible types (going concern opinion vs non going concern opinion). From the result, can be concluded that company size have no effect on the provision of going-concern opinion. On the other hand, auditor reputation, auditor client tenure, mandatory disclosure and previous year audit opinion affect to the provision of going concern opinion.
PENGARUH STRUKTUR KEPEMILIKAN TERHADAP COST OF CAPITAL DENGAN VOLUNTARY DISCLOSURE SEBAGAI VARIABEL INTERVENING Fenny Apriliani; Puji Harto
Diponegoro Journal of Accounting Volume 5, Nomor 4, Tahun 2016
Publisher : Diponegoro Journal of Accounting

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Abstract

The number of failures experienced by large companies that make the cost of equity and cost of debt increases, prompting investors to pay more attention to corporate governance and the level of voluntary disclosure. The purpose of this study was to analyze the family ownership and institutional ownership on the level of voluntary disclosure and its impact on the cost of equity and cost of debt of companies in the mining company listed on the Stock Exchange in 2011-2014. The study population was the whole financial data of companies listed on the Stock Exchange 2011-2014 period. The sampling method used in this research is purposive sampling method. The sample used in this study are listed on the Stock Exchange of mining in berutur respectively in 2011-2014. The data used are secondary data from BEI. The analysis technique used is path analysis. Based on this research, family ownership and institutional ownership positively affects Voluntary disclosure. Institutional ownership and voluntary disclosure positive effect on the equity fee, but the family does not affect the ownership of the equity fee. Family ownership does not affect the fee payable. Institutional ownership positively affects the debt fee. Voluntary disclosure negatively affect debt Fees.
FAKTOR-FAKTOR YANG BERPENGARUH PADA KEPUASAN KERJA AUDITOR (Studi Empiris pada Kantor Akuntan Publik di daerah Semarang) Rizky Ariawan Ramadan; Darsono Darsono
Diponegoro Journal of Accounting Volume 4, Nomor 4, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

The     purposefrom     this     research     is     examining     the     influence     ofOrganizationalCommitment,      Professional      Commitment,      Job      Autonomy      andOrganizational-Professional Conflict (OPC) on Auditor’s Job Satisfaction.The population of this research is auditors that work in publicaccountant firm located at Semarang, The sample taken from 45 auditorsfrom 8 public accountant firm at Semarang. Method of data collection in thisresearch is using questionnaire. Method of data   analysis   is   reliability   and   validityanalysis,   classic   assumption   analysis   and hypotheses analysis is using linearregression analysis.The result indicates all variables reliable, valid and fulfil classic assumption. Theresult of hypotheses analysis are Organizational Commitment has positive influence but not significantly on job satisfaction, Professional Commitment has positive influence and significantly on job satisfaction, Job  Autonomy has positive influence and significantly on job satisfaction and OPC has negative influence and significantly on job satisfaction.
PENGARUH PENGENAAN PAJAK PERTAMBAHAN NILAI DAN CUKAI ROKOK TERHADAP SKEMA FINANSIAL PRODUK ROKOK Fadillah, Reza; Kiswara, Endang
Diponegoro Journal of Accounting Volume 1, Nomor 1, Tahun 2012
Publisher : Diponegoro Journal of Accounting

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Abstract

The aim of this research was to analyze the effect of cigarette excise tax and value added tax of cigarette price per unit, sales revenue, and production volume to tobacco companies listed in the customs office in Surakarta during the years of 2008 and 2009 either wholly or altogether.There were five variables in this research that consist of two independent variables namely excise per unit and value added tax per unit and three dependent variables that are cigarette price per unit, sales revenue, and production volume. Statistical method used in this research is multiple regressions.According to the results of research, it can be concluded that cigarette excise tax per unit and value added tax per unit only have the effect of cigarette price per unit both separately and collectively.
PENGARUH STRUKTUR KEPEMILIKAN DAN TATA KELOLA PERUSAHAAN TERHADAP KEBIJAKAN LIKUIDITAS PERUSAHAAN (Studi Empiris pada Perusahaan Nonkeuangan yang Terdaftar di Bursa Efek Indonesia Tahun 2013-2014) Yogy Rahman; P. Basuki Hadiprajitno
Diponegoro Journal of Accounting Volume 6, Nomor 3, Tahun 2017
Publisher : Diponegoro Journal of Accounting

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Abstract

The aim of this research is to analyze the effect of ownership structures and corporate governance to corporate liquidity policy. Ownership structures used in this research are managerial ownership, institutional ownership, and foreign ownership. While the corporate governance mechanism used includes board of commissioners’ size, independent board proportion, board of directors’ size, and audit committee size.This research used annual report of non-finance companies listed in Indonesia Stock Exchange (IDX) 2012-2014. The sampling method in this research is purposive sampling, with the number of samples are 766 samples. Data analysis was performed with descriptive statistics, classical assumption and hypothesis testing of regression method using SPSS 23.The empirical result of this study shows that independent board proportion and managerial ownership are negatively and significantly affected to corporate liquidity policy. The result also shows that board of commissioners’ size, and board of directors’ size are positively and significantly affected to corporate liquidity policy. While the other variables such as the audit committee size, institutional ownership and foreign ownership are not significantly affected to corporate liquidity policy. This research also find that the control variables which are firm size and dividend payout ratio have significant effect to corporate liquidity policy.
PENGARUH TENURE, UKURAN KAP DAN SPESIALISASI AUDITOR TERHADAP KUALITAS AUDIT Clinton Marshal Panjaitan; Anis Chariri
Diponegoro Journal of Accounting Volume 3, Nomor 3, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aimed to empirically examine the effect of audit tenure, the size of the public accounting firms, and auditor specialization on audit quality. The population of the data is the entire manufacturing companies listed on the Indonesia Stock Exchange in the period 2010 to 2012.            This study used purposive sampling method to select sample from the population. Based on this method, sample of 193 manufacturing firms were obtained from the period 2010-2012. The multiple linear regression was used to analyse data. Proxy measurements for audit quality is using discretionary accrual Kazsnik model (1999).             The results showed that audit tenure negatively affecting on audit quality and auditor specialization positively affecting on audit quality, while the size of public accounting firms has no effect on audit quality.
PERBEDAAN AGRESIVITAS PENGUMUMAN LABA TRIWULANAN PADA PERUSAHAAN YANG MENCAPAI TARGET LABA DENGAN PERUSAHAAN YANG TIDAK MENCAPAI TARGET LABA Desspa Ayu Pusparatna; Indira Januarti
Diponegoro Journal of Accounting Volume 4, Nomor 3, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine empirically whether there are differences in the aggressiveness of quarterly earnings announcements on companies that meet earnings target with companies that not meet earnings target. This study used secondary data taken from quarterly financial statements I, II, and III manufacture companies that listed in Indonesia Stock Exchange for years 2013-2014. This study used purposive sampling method. The amount of data being analyzed as many as 65 companies for each quarter for a total of as much data as 390 companies over two years. Data analysis includes descriptive statistics, analysis of cross tabulation (crosstab), normality test, and Mann-Whitney U test. Analyze data used IBM SPSS 20 software. Based on this study revealed that there were differences in the aggressiveness of quarterly earnings announcements on companies that  meet  earnings  target  with  companies  that  not  meet earnings  target.  Then,  there  were differences in the method of earnings management on companies that meet earnings target with companies that not meet earnings target. Companies that meet earnings target tend to use real earnings management method and companies that not meet earnings target tend to use accrual earnings management method.
PENGARUH KONEKSI POLITIK DAN CORPORATE GOVERNANCE TERHADAP AUDIT FEE Primasari, Rahmaddian; Sudarno, Sudarno
Diponegoro Journal of Accounting Volume 2, Nomor 2, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine and analyze the influence of political connections and good corporate governance of the audit fee. Political connections interpreted with government-owned companies and the owner of a company is a politicians. The implementation of good corporate governance using rank CGPI.This study is replication of research Wahab. Populations in this study is a company that follows survey exercised by IICG in the 2007-2011. This research using purpose sampling methods and the analysis used multiple regression.The result of study indicates that the company which has political connections can influence positive and significant to audit fee. Second, good corporate governance can influence positive and significant to audit fee.
PENGARUH KOMISARIS INDEPENDEN DAN KARAKTERISTIK KOMITE AUDIT TERHADAP PENGUNGKAPAN PENGENDALIAN INTERNAL Paris Halomoan; Totok Dewayanto
Diponegoro Journal of Accounting Volume 7, Nomor 4, Tahun 2018
Publisher : Diponegoro Journal of Accounting

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Abstract

             This study aims to exmine the effect of independent commissioner, audit committee expertise and audit meeting as independent variable toward internal control disclosure as dependent variable.            This study uses secondary data obtained from the Indonesia stock exchange (idx). This research using a sample as many as 336 manufacturing companies registered in BEI year 2014 – 2016. The methods used in this research is purposive sampling method. Statistical techniques used in this study is a multiple regression.            The results obtained from this research shows independent commissioner, audit committee expertise and audit committee meeting  have a significant positive influence on internal control and disclosure.

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