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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 RISIKO LITIGASI DAN CORPORATE GOVERNANCE TERHADAP KEBERADAAN AHLI AKUNTANSI DALAM KOMITE AUDIT Saesar Adhidewanto; Etna Nur Afri Yuyetta
Diponegoro Journal of Accounting Volume 2, Nomor 3, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this study is to examine association betweeen litigation risk and corporate governance mechanisms consisting of the ownership of controlling shareholders, foreign ownership, government ownership, board size, the size of board commissioners, independent commissioners, capital adequacy ratio (CAR) and the external auditor Big 4 with the proportion of accounting financial experts within banking firm’s audit committee. Based on purposive sampling method, 69 banking firms which consistently have been listing in Indonesia Stock Exchange (BEI) from 2009-2011 are obtained. The data was analyzed with classic assumption test and the hypotheses were examined using linear regression model. The result of this study provides evidence that litigation risk which is considered as external factor and  independent commissioners as a part of corporate governance mechanisms significantly associated with proportion of accounting  financial experts within banking firm’s audit committee. However, the other corporate governance mechanisms which are the ownership of controlling shareholders, foreign ownership, government ownership, board size, the size of board commissioners, capital adequacy ratio (CAR) and the external auditor Big 4 have no significant association with proportion of accounting financial experts within audit committee. 
PERSEPSI AUDITOR BPK RI DAN PENGGUNA LAPORAN KEUANGAN MENGENAI TANGGUNGJAWAB AUDITOR, KEANDALAN AUDIT DAN KEGUNAAN LAPORAN KEUANGAN AUDITAN Angga Anugrawan; Paulus Th Basuki Hadiprajitno
Diponegoro Journal of Accounting Volume 5, Nomor 3, Tahun 2016
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to identify the factors that are causing perception between auditors and users of financial statements, and empirically examine the factors that is responsible auditor, audit reliability and usefulness of audited financial statements.This research was conducted by questionnaire to auditors and users of financial statements using a Likert scale in government agencies Semarang and analyzed with different test t independent tests are aimed at determining whether two samples of unrelated had an average of different and compare the average two groups that do not relate to each other. Are these two groups have an average value that is equal or not significantly.The results showed that of the three factors that is the responsibility of the auditor, the audit reliability and usefulness of the audited financial statements there were no differences of perception significantly after hypothesis test using different test independent t tests, but after a thorough test by testing hypotheses pernyataan- statements that represent each of these factors there is a difference in one statement of responsibility factor auditor to express an auditor does not have the responsibility to prepare financial statements auditee.
PENGARUH CORPORATE GOVERNANCE TERHADAP VOLUNTARY AUDITOR SWITCHING (Studi Empiris pada Perusahaan Manufaktur, Perdagangan, Jasa, dan Investasi yang Terdaftar di Bursa Efek Indonesia pada Tahun 2009 - 2013) Muhammad Habib Takeshi Johari; P. Basuki Hadiprajitno
Diponegoro Journal of Accounting Volume 4, Nomor 4, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

This research aims to examine and obtain empirical evidence about the elements of corporate governance mechanism that affect the replacement of public accountant on a voluntary basis in Indonesia. This issue is important because the company raised given the freedom to choose the auditor and replace it outside the rules (mandatory). Independent variables that used in this research : managerial ownership, concentration of ownership, change of directors, the composition of the board of commissioners, audit committee size, and the number of audit committee meetings. The object of this research are firms on the sector of manufacturing, trade, services and investments listed in the Indonesian Stock Exchange during the five years (2009-2013) but for some variables needed data in previously. Data collection method used in this research is purposive sampling, based on predetermined criteria. A total of 45 companies per year, is used as sample company. Data were analyzed using logistic regression analysis. Results from this research showed that the concentration of ownership and the number of audit committee meetings per year, have a positive influence on voluntary auditor switching. The next result shows that managerial ownership and the size of the audit committee have a negative effect on voluntary auditor switching. While the other variables examined in this research as the change of the directors and the composition of the board of commissioners are not shown to have an influence on the company's decision to do voluntary auditor switching.
PENGARUH STRUKTUR DAN AKTIVITAS GOOD CORPORATE GOVERNANCE TERHADAP LUAS PENGUNGKAPAN INFORMASI STRATEGIS SECARA SUKARELA PADA WEBSITE PERUSAHAAN YANG TERDAFTAR DALAM BURSA EFEK INDONESIA Gedie E Siagian; Imam Ghozali
Diponegoro Journal of Accounting Volume 1, Nomor 1, Tahun 2012
Publisher : Diponegoro Journal of Accounting

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Abstract

Many factors affect the extent of strategic information may be disclosed by the company, especially through the website. This study is a replication of the research Sanchez et al (2008). However, only some of the variables used in this study, adapted to the situation of companies in Indonesia. Corporate governance is essentially comes to controlling the behavior of top executives to protect the interests of stakeholders. The problem arises because of the separation between ownership and management company. The separation is explained by the theory of the Agency in terms of the so-called agency problem. This study aimed to test whether there is a positive relationship between the size of the board of commissioners, commissioners activity, the proportion of independent board of directors, audit committee activity, firm size and industry type to extensive voluntary disclosure of strategic information on the company website. The research was conducted by the method of observation and documentation of the companies listed on the Stock Exchange in 2010 and has a website as a population consisting of 426 companies. After making observations, eventually acquired 126 companies. To analyze the effect of the independent variable on the dependent variable, linear regression analysis was used to test the assumption that preceded classical. The results showed that the activities of the audit committee and firm size wide significant positive effect on the company’s strategic disclosure. While the activities of the board, proportion of independent commissioners, and industry types have positive but not statistically significant. For the size of the board of commissioners, proved to negatively affect the company’s broad strategic disclosure.
PENGARUH MEKANISME CORPORATE GOVERNANCE TERHADAP PENGUNGKAPAN INFORMASI PENGENDALIAN INTERNAL Muhammad Dzulfahmi Ismail; Moh Didik Ardiyanto
Diponegoro Journal of Accounting Volume 6, Nomor 3, Tahun 2017
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the influence of corporate governance mechanisms on internal control information disclosure. Corporate governance mechanisms that are used in this study are ownership concentration, board of commissioner independence, institutional ownership, board of commissioner size, and external auditor size. This study also uses some corporate characteristics that are predicted to have influence on internal control information disclosure as control variables. The population in this study is non-financial companies that are listed on Main Board of Indonesia Stock Exchange in 2014 and 2015. The sampling method in this study is purposive sampling method. Based on sample selection, 163 companies are selected as sample of this study. Multiple regression analysis is used to analyze data in this study. The results showed that ownership concentration and board of commissioner size have significant positive effect on internal control information disclosure. Board of commissioner independence has significant negative effect on internal control information disclosure. Institutional ownership and external auditor size do not have significant effect on internal control information disclosure.
ANALISIS KOMPARASI RELEVANSI NILAI INFORMASI AKUNTANSI SEBELUM DAN SESUDAH KONVERGENSI IFRS DI INDONESIA (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI Periode 2011-2012) Syagata, Gupitasari Syahbi; Daljono, Daljono
Diponegoro Journal of Accounting Volume 3, Nomor 3, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aimed to test whether there is an increase in the value relevance of accounting information after the convergence of IFRS in Indonesia. The value relevance of accounting information can be seen on the effect of earnings, equity book value, and operation cash flow in the decision-making of investors as reflected in the stock price. This research was an empirical study with purposive sampling technique in data collection. Data were obtained from secondary data manufacturing company’s financial statements during period 2011 through 2012. The sample consisted of 75 listed company each year. The data were analyzed using multiple regression analysis and Chow test analysis The result of this study showed that there were an increasing in the value relevance of accounting information after convergence of IFRS in Indonesia. This chow test result showed that there were deference between the value relevance of accounting information before and after the convergence of IFRS in Indonesia.
PENGARUH UKURAN KANTOR AKUNTAN PUBLIK, SPESIALISASI INDUSTRI AUDITOR DAN AUDIT TENURE PADA BIAYA MODAL EKUITAS ( Studi Empiris pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Tahun 2010 – 2012) Desiliani, Nabella; Meiranto, Wahyu
Diponegoro Journal of Accounting Volume 4, Nomor 1, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

The aim of this study is to examine the relation between audit quality to the cost of equity capital. Variables tested in this study, namely the cost of equity capital is proxied using the earning price ratio, the size of the public accounting firm, auditor industry specialization and audit tenure. The population in this study consists of all listed firm in Indonesia Stock Exchange in year 2010, 2011, and 2012. Sampling method used is purposive sampling. A total of 66 companies in Indonesia that meet the criteria that have complete data for this study, which is expressed as a sample. This study uses multiple regression as the analysis technique using SPSS. Test results of this study indicate that the size of the audit firm is negatively significant related to the cost of equity capital. Auditor industry specialization are positively significant related to the cost of equity capital. While the audit tenure negatively related and does not significantly affect the cost of equity capital.
STRUKTUR TATA KELOLA PERUSAHAAN DAN LUAS PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN (Studi empiris pada perusahaan industri dasar dan kimia yang terdaftar di Bursa Efek Indonesia) Yoseph Dimas Edo Perwira; Paulus Basuki Hadiprajitno
Diponegoro Journal of Accounting Volume 2, Nomor 2, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

This study examines the effects of corporate governance structures to the size of corporate social responsibility disclosure in a firm’s annual reports. This size of corporate social responsibility disclosure includes environment, energy, employee’s health and safety, employee’s other needs, products, community involvement, and others. Previous research review show that there is no consistency and give many variety results. This study attempts to examine it with 7 independent variables (4 research variables and 3 control variables). These variables are independent commissioner, audit committee, public ownership, foreign ownership, profitability, leverage, and firm’s size.Sample that used in this study was extracted with using purposive sampling method. The population is 57 basic and chemical industry firms that listed in Indonesian Stock Exchange (IDX). Research periods are 2010 and 2011. After reduces with several criteria, 37 firms are determined as firms samples and 68 annual reports as research samples. The analysis technique in this study uses a multiple regression analysis with help from a program named SPSS. The result indicates that no research variables show any significant effects because the structures of corporate governance in Indonesia aren’t implemented effectively. Leverage and firm’s size as control variables have significant effects to the size of Corporate Social Responsibility (CSR) disclosure in a firm’s annual reports.
PENGARUH PENGHINDARAN PAJAK DAN BIAYA AGENSI TERHADAP NILAI PERUSAHAAN Enggar Adityamurti; Imam Ghozali
Diponegoro Journal of Accounting Volume 6, Nomor 3, Tahun 2017
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to test the effect of tax avoidance as independent variable, agency cost and firm value as dependent variable.Type of data used in this study is secondary data. The population of the study is all manufacture companies listed in Indonesia Stock Exchange. To collect the sample, the writer employed purposive sampling method and applied criteria listed in Indonesia Stock Exchange, reported annually subsequently from 2013-2015. There was tax avoidance, agency cost, and firm value in financial report.The result of this study shows that tax avoidance not influenced the firm value. Meanwhile, tax avoidance effectiveness significantly influenced agency cost. In other side, agency cost significantly firm value in manufacture companies in Indonesia from 2013-2015.
PENGARUH KARAKTERISTIK PEMERINTAH DAERAH DAN TEMUAN AUDIT BPK TERHADAP KINERJA PEMERINTAH DAERAH (Studi pada Pemerintah Kabupaten/Kota di Indonesia Hafidh Susila Sudarsana; Shiddiq Nur Rahardjo
Diponegoro Journal of Accounting Volume 2, Nomor 4, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to provide empirical evidence on effect of the characteristics of localgovernment (size, level of wealth, dependence level and government expenditures) and the auditfindings to the performance of local government. Local government performance is measured byscores on the evaluation of local government performance (EKPPD) derived from localgovernment organizers report (LPPD).Population of this research is all the district/city in Indonesia during 2010. Total thissample are 367 local government using purposive sampling. Examination of hypothesis conductedby using ordinal logistic regression (PLUM) in SPSS 19 software.Results of this study indicate that level of wealth significant positive effect on theperformance of local government districts/cities in Indonesia, to audit findings significant negativeeffect on the performance of local government districts/cities in Indonesia. While size, capitalexpenditures and level of dependence had no significant effect to the performance of localgovernment districts/cities in Indonesia.

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