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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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KUALITAS DARI PROSEDUR PENGENDALIAN INTERNAL: LIMA BENTUK PENGENDALIAN COSO DAN PENGARUH MODERATING 1 PADA KEADILAN ORGANISASIONAL DAN KECURANGAN KARYAWAN PADA PERUSAHAAN DI KOTA SEMARANG Irma Setyani; Aditya Septiani
Diponegoro Journal of Accounting Volume 3, Nomor 3, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the empirical invidence of impact factors on the quality ofinternal control procedure in Semarang the finance company, in this case, a Bank Perkreditan Rakyat or BPR and BUMN especially in tellecommunication sectors. The factors were, perceptions of organizational justice, control environment, risk management, information and communication, monitoring and employee fraud.This study used primary data, which was, using distributed questionnaires at company sample. The collecting data method using purposive sampling in total sample 7 (seven) company samples and the number of respondent in minimum 80 respondents. In this study there were two theoretical framework. The first theoretical framework tested with logistic regression analysis, while the second theoretical framework tested with multiple linear regression analysis.Based on the result of, the first model framework shows that quality of internal controling procedures and perception of justice organizational has a significant effect on employee fraud. The second theoretical framework shows the result of control environment, risk management and controling activity has a positively impact on the quality of internal control procedures so that hypothesis accepted, while the information and communication, and monitoring has a negatively impact on the quality of internal control procedures so that hypothesis rejected.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI AUDITOR SWITCHING (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode Tahun 2011-2015) Jessica Stephanie; Tri Jatmiko Wahyu Prabowo
Diponegoro Journal of Accounting Volume 6, Nomor 3, Tahun 2017
Publisher : Diponegoro Journal of Accounting

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Abstract

The aim of this study is to find determinant factors of auditor switching among manufacturing companies. Variables that considered to affect are management changing, qualified opinion, company size, audit quality, financial distress and audit fees. The populations in this study are all manufacturing companies that listed in Indonesia Stock Exchange, period 2011-2015. The methods used to determine sample is purposive sampling with 125 samples are obtained. The analysis showed that there is negative and significant effect of client size to auditor switching, while change in management, audit quality, financial distress, qualified opinion and audit fee are not.
PENGARUH MEKANISME CORPORATE GOVERNANCE, REPUTASI KAP, DEBT DEFAULT DAN FINANCIAL DISTRESS TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN Brilina Elita Mada; Herry Laksito
Diponegoro Journal of Accounting Volume 2, Nomor 4, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

This research aimed to show empirical proves about the effect of corporate governance mechanism, KAP reputation, debt default, and financial distress to an acceptance of going concern audit opinion. Hypothesis proposed by the researcher were (1) Concentrated ownership affected the acceptance of going concern audit opinion, (2) Managerial ownership affected the acceptance of going concern audit opinion, (3) Independent commissionaire affected the acceptance of going concern audit opinion, (4) KAP reputation affected the acceptance of going concern audit opinion, (5) Debt default affected the acceptance of going concern audit opinion, (6) Financial distress affected the acceptance of going concern audit opinion. The sample of this research was manufacturing firm in the period of 2010-2011. Purposive sampling technique was used to obtain the sample. Logistic regression was used to analyze the data. The variables of this research were centralized ownership, managerial ownership, independent commissionaire, debt default, KAP reputation, and financial distress.The result shows that centralized ownership, debt default, and financial distress have significant effect on the acceptance of going concern audit opinion, while managerial ownership, independent commissionaire, and KAP reputation do not have significant effect on the acceptance of going concern audit opinion.
PENGARUH MEKANISME CORPORATE GOVERNANCE TERHADAP STRUKTUR MODAL DI INDONESIA Anggraini, Rista; Syafruddin, Muchamad
Diponegoro Journal of Accounting Volume 4, Nomor 2, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

The aim of this study is to examine the influence of corporate governance mechanisms such as board of commissioner, institutional ownership, governmental ownership, and quality of external auditor on firm’s capital structure in Indonesia. This study also uses three control variables such as growth opportunity, profitability, and firm size. The population in this study consists of all listed non- financial firms in Indonesia Stock Exchange (BEI) in year 2013. The sampling method used in this study is purposive sampling with specified criteria. By doing sampling and processing data, the final amounts of the sample are 398 firms. This study uses multiple regression analysis technique to examine the hypotheses. The results of this study show that board of commissioner has negatively significant influenced on capital structure. Institutional ownership and governmental ownership are not significantly affected on capital structure. Quality of external auditor has negatively significant influenced on capital structure, but independent sample t-test about quality of external auditor shows that actually there is no difference on capital structure between firms engaging with the Big Four audit firms and  firms engaging with the non-Big Four audit firms.
PENGARUH PENGADOPSIAN INTERNATIONAL FINANCIAL REPORTING STANDARD TERHADAP CATATAN AUDITOR Dhany Guno Samekto; Muchamad Syafruddin
Diponegoro Journal of Accounting Volume 2, Nomor 2, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to determine the effect of the International Financial Report Standards (IFRS), to understand how to influence the adoption and application of IFRS to the auditor's records.This study attempts to understand developments in the field of auditing and accounting.The study was conducted using quantitative methods using secondary data. The   sampling method used was purposive sampling with the specified character. The sample used in this study were 82, but there are as many as 13 outlayer that the sample to 69. The analysis technique used is linear regression analysis. Analysis is performed either simultaneously with the test and the partial F test through test t test. The results of the analysis indicate that the variable changes in the explanatory notes in accordance IFRS equity adjustments and changes in the amount proposed by the notes accompanying the financial statements in accordance with GAAP have significant to change the number of records auditors before and after IFRS justification.
AUDIT REPORT LAG : FAKTOR – FAKTOR PENGARUH DAN DAMPAKNYA TERHADAP RESPON PASAR PADA SAHAM PERUSAHAAN MANUFAKTUR YANG BEREDAR (Studi Empiris pada Perusahaan Manufaktur Indonesia) Fitra Rahmadi Ibrahim; Zulaikha Zulaikha
Diponegoro Journal of Accounting Volume 8, Nomor 4, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to analyze the effect of public accounting firm’s reputation, company size and extraordinary items on audit report lag and its effect on market response to outstanding shares owned by manufacturing companies in Indonesia. The sample used in this study is manufacturing companies listed on the Indonesia Stock Exchange during the period 2017 - 2018. The final number of samples are 76 samples. Research data was obtained from companies’ annual report which published on Indonesia Stock Exchange’s website and historical stock prices from yahoo finance. Determination of this sample was carried out by purposive sampling method. The research hypothesis cites using analysis of multiple regression analysis and logistic regression analysis. The results of this research indicate that public accounting firm’s reputation has no significant effect on audit report lag while firm’s size has positive effect on audit report lag. In addition, audit report lag does not give any significant effect on market response
FAKTOR-FAKTOR YANG MEMPENGARUHI AUDITOR SWITCHING SECARA VOLUNTARY R. Meike Erika Dwiyanti; Arifin Sabeni
Diponegoro Journal of Accounting Volume 3, Nomor 3, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aimed to examine the factors that affect the auditor switching voluntarily. Variables that considered to affect are management changing, qualified opinion, company size, audit quality, financial distress and audit fees.The populations in this study are all companies listed in Indonesia Stock Exchange, period 2008-2012. The methods used to determine sample is purposive sampling. The criteria are companies which switching auditor not due to regulation No. 17/PMK.01/2008 and firm serving the complete financial statements and accessible. Based on those criteria, 230 companies acquired during five years of observation.The analysis showed that change in management, qualified opinion, company size, audit quality and financial distress significantly influence auditor switching, while audit fee not.
PENGARUH DIVERSIFIKASI PERUSAHAAN DAN PRAKTIK MANAJEMEN LABA TERHADAP STRUKTUR MODAL (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia periode 2011-2015) Zahrah, Fatimah; Muid, Dul
Diponegoro Journal of Accounting Volume 6, Nomor 2, Tahun 2017
Publisher : Diponegoro Journal of Accounting

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Abstract

Capital structure is balancing or comparison between external capital (long-term) capital with internal capital. This research aims to gives insight into the relationship between corporate diversification and earning management practices to capital structure in manufacturing company listed on Indonesia Stock Exchange (IDX). The variables researched among others international market diversification, product diversification, asset-based Management, project-based earning management, and earning smoothing.The sampling method used in this research is purposive sampling method. The selected sample in this research as much as 41 manufacturing company. This research splits sample into two sub sample, ie multinational company- diversification (MND) and domestic company- diversification (DCD). The analysis used multiple regression analysis is preceded by The classical assumption test.The results of the data analysis indicate that the international market diversification, product diversification, asset-based earning management, project-based earning management, and income smoothing has a significant effect on capital structure towards MND or DCD.
ANALISIS VARIABEL ANTESEDEN PERILAKU AUDITOR INTERNAL DAN KONSEKUENSINYA TERHADAP KINERJA (Studi pada di BUMN Kota Semarang) Hanny Larasati; Herry Laksito
Diponegoro Journal of Accounting Volume 2, Nomor 4, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to analyze and provide empirical evidence of influence culture organizational, leadership style, and monetary incentive as antecedent of organizational commitments, while time budget pressure, task complexity, and discussion of audit review as antecedent of motivation. This study is also examine the consequence of commitment organizational and motivation on the performance of internal auditor. The sample of this research is the auditor employed in state-owned business entities. this research was conducted with methods of survey of auditors who are in state-owned enterprises Semarang.Samples taken with uses the technique purposive judgment of sampling. The criteria is an auditor who work on the state in the city of semarang, registered in the Compartments IAI Directory Public Accountant in 2012, and having experience working at least one year. The data conducted using a questionnaire propagated as much as 90 and only 58 a questionnaire that can be processed. Analysis of data analysis using methods path.This research using program SPSS version 16.0 stating that organizational culture, leadership style, monetary incentive have positive effect on organizational commitment . Time budget pressure and discussion of audit review impact on motivation while task complexity have negative effect on motivation. Organizational commitment and motivation have positive effect on performance, while organizational culture, monetaryincentive, and time budget pressure have no effect on the performance of auditors.
PENGARUH RASIO PAJAK TANGGUHAN, KEAHLIAN PAJAK, DAN REMUNERASI TERHADAP PENGHINDARAN PAJAK (Studi Empiris pada Perusahaan Publik yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2017) Melinda Regita Cahyani; Endang Kiswara
Diponegoro Journal of Accounting Volume 8, Nomor 4, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the influence of deferred tax ratio, the tax expertise, and the performance-based remuneration of it’s key management personnel on the relationship on tax avoidance. In this study, tax avoidance was measured using a ratio scale through the book tax differences. The deferred tax ratio and the tax expertise were measured using the interval scale, whereas in previous study was using the nominal scale (dummy variable). While the performance-based remuneration was measured through the ratio scale. The control variables used in this study are size, ROA, board independence, and CEO tenure. The population used in this study are companies listed on the Indonesia Stock Exchange (IDX) for the period 2015-2017 using the random sampling method. The final sample obtained was 135 companies out of a total of 476 companies during 2015-2017. Hypothesis testing is done using panel data regression analysis.The results of this study show that the deferred tax ratio have a positive effect on tax avoidance. Similarly, the tax expertise have a positive effect on corporate tax avoidance. While the performance-based remuneration of it’s key management personnel are not affected by tax avoidance.

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