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
 39   40   41   42   43 
PENGARUH HUMAN CAPITAL DAN GENDER TERHADAP KUALITAS AUDITOR PADA KANTOR AKUNTAN PUBLIK DI INDONESIA Fahmi Ahmad Riyadi; Endang Kiswara
Diponegoro Journal of Accounting Volume 4, Nomor 2, Tahun 2015
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (620.327 KB)

Abstract

Human capital is the most important asset of Public Accounting Firms. A Public Accounting Firm must make sure they have enough personnel equipped with the required competencies and professional characteristics so that they may perform in accordance with the standards, legal requirements, and expectations of the public. And now, the number of woman auditor is increasing. Not only be a junior auditor but also the manager even partner in Public Accounting Firm. This research examines the effect of human capital and gender on auditor quality in Indonesian Public Accounting Firm. Samples are 66 auditor which was obtained from Public Accounting Firms. The result indicate that human capital affect the auditor quality in Indonesia Public Accounting Firm. While gender doesn’t affect the auditor quality. In addition, in comparing the effect of human capital on the quality auditors, foreign Public Accounting Firm (KAPA) has a greater influence than national Public Accounting Firm (KAP).
FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT DELAY Pebi Putra Tri Prabowo; Marsono Marsono
Diponegoro Journal of Accounting Volume 2, Nomor 1, Tahun 2013
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (118.831 KB)

Abstract

One of the qualitative characteristics in the delivery of the financial statements is relevant, the realization can be seen from reporting timeleness. Timeleness can be seen from the audit delay, that mean the time between the closing date until the date of auditor reporting. This study was a replication of a previous study conducted by Subekti and Wulandari (2004). The difference from the previous study was the addition of several variables and the addition of a three-year study period (2009-2011). This study aimed to analyze the effect of firm size, profitability, solvency, corporate income, the size of the auditor, the auditor's opinion, and the existence of the audit committee during audit delay in manufacturing companies that listing at Indonesia Stock Market. This study focused on manufacturing companies. The data used are secondary data, the financial statements of 72 companies listed on the Indonesia Stock Exchange in the year 2009-2011. To prove the hypothesis using regression test that begins with previous classic assumption test. Simultaneous testing concluded that all independent variables simultaneously affect dependent variable. Partial testing of the outcome find  from seven factors,only  six factors influence the audit delay, these are  company size, profitability, solvency, size of the auditor, the auditor's opinion, and the existence of the audit committee . Then company's income statement has no effect on audit delay. The results of this study can help the public accountant profession in an effort to improve the efficiency and effectiveness of the audit process by controlling the factors that could cause the audit delay
ANALISIS PENGARUH UKURAN KAP, TENURE KAP TERHADAP AUDIT REPORT LAG (ARL) DENGAN KAP SPESIALISASI INDUSTRI SEBAGAI VARIABEL MODERASI Cahyaningrum Giyanto, Sinta; Rohman, Abdul
Diponegoro Journal of Accounting Volume 7, Nomor 4, Tahun 2018
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (619.247 KB)

Abstract

            This research aims to examine the factors that affect audit report lag (ARL) of financial reports  of the manufacturing companies listed on Indonesia Stock Exchange. The dependent variable in this research is audit report lag (ARL). The examined factors of this research are audit firm size and audit firm tenure as independent variables, auditor industry specialization as moderating variable, profitability, leverage, and company size as control variables.            This sample consists 56 manufacturing companies listed on Indonesia Stock Exchange which submitted annual reports and financial reports to bapepam during 2014-2016. The data used in this research was secondary data. This research used purposive sampling method to select the data. This research hypotesis were tested using multiple regression analysis.Based on the analytical results shows that audit firm size has no significant influence to audit report lag (ARL), audit firm tenure was negatively significant to audit report lag (ARL), auditor industry specialization as moderating variabel has no significant influence to audit report lag (ARL).
FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY PADA PERBANKAN SYARIAH DI INDONESIA DAN MALAYSIA Nisrina Widayuni; Puji Harto
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 (254.626 KB)

Abstract

In Islamic banks, the disclosure aspect of corporate social responsibility is a form of obedience to Islamic law because it shows the benefits that the company provides to its environment. Accordingly, this study aims to determine the factors that may affect the disclosure of corporate social responsibility (CSR) in Islamic banks in Indonesia and Malaysia. The factors that used in this study are the number of sharia supervisory board meeting, the number of sharia supervisory board members, profitability, leverage and firm size. This study used 36 annual reports of Islamic banks in Indonesia and Malaysia in the period 2010-2012 as samples. The samples are obtained using a purposive sampling method. The measurement of corporate social responsibility disclosure using an index with 32 aspects of the disclosure of which is a replication of the research from Maali et al. (2003). Beside of that,the variables in this study tested using the multiple regression analysis with SmartPLS. From this study we can see that the disclosure of corporate social responsibility on Islamic banking both in Indonesia and Malaysia are quite low. The results showed that profitability has a positive effect, while leverage has a negative effect on the level of disclosure of corporate social responsibility. Meanwhile, the number of sharia supervisory board meetings , the number of sharia supervisory board members and the size of the company do not have a significant effect .
PENGARUH ETHICAL IDEOLOGY TERHADAP ETHICAL JUDGEMENTS PADA MAHASISWA AKUNTANSI Aziz, Abdul; Cahyonowati, Nur
Diponegoro Journal of Accounting Volume 4, Nomor 3, Tahun 2015
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (911.12 KB)

Abstract

Ethical judgement is the process by which an individual determines that one of the alternatives is morally  right and the other alternative  is morally wrong. This capability  is very important  and needed by each individual in performing their duties. This study aims to analyze the effect of ethical  ideology towards ethical judgments, ethical ideology consist of idealism and relativism. This study was conducted in 2015. The data was collected using a questionnaire. The population of this study were students Accounting Profession in Semarang city and the sample using simple random sampling technique. The analysis technique used is multiple linear regression and the Kruskal-Wallis test. Statistical analysis showed that idealism and relativism has significant effect on ethical  judgments. The results indicate that the ethical ideology have a significant effect on ethical judgments, where idealism has a positive significant and relativism has a negative significant. And it is known that the group absolutist judge stricter than the other groups.
PENGARUH EARNING PER SHARE, RETURN SAHAM, KUALITAS AUDIT, DAN HASIL LABA TERHADAP RETURN SAHAM SATU TAHUN KE DEPAN (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2010-2011) Muhammad Husni Nurrohman; Zulaikha Zulaikha
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 (257.837 KB)

Abstract

The purpose of this research was to examine the effect of analysis factor-factor has influence on stock returns one year ahead. The independent variable in this study was the Earning per Share (EPS), current period of stock returns, audit quality, and the company's profit who were reported profit or loss. Stock returns one year ahead was the dependent variable which measured using the current period stock price, the previous year stock price, and the current dividend period. The sample used in this study was a manufacturing company listed on Indonesia Stock Exchange (IDX) during 2010-2011. Sampling’s technique used was purposive sampling, which results in 55 samples of manufacturing firms. Analysis technique used was multiple regression with SPSS 20.The result show that the earnings per share and operational profit doesn’t significant influence to the stock returns one year ahea,; the stock returns and audit quality had positive effect significantly the stock returns one year ahead.
PENGARUH MEKANISME CORPORATE GOVERNANCE DAN UKURAN KAP TERHADAP MANAJEMEN LABA Mega Marsela; Paulus Th Basuki Hadiprajitno
Diponegoro Journal of Accounting Volume 5, Nomor 3, Tahun 2016
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (126.611 KB)

Abstract

The purpose of this study is to examine the impact of corporate governance mechanism to the earnings management (discretionary accruals) in the manufacturing companies. Corporate governance mechanisms in this study are institutional ownership, managerial ownership, independent board composition, independent audit committee composition, and audit firm size.The populations in this study are manufacturing companies which listed on BEI in the year 2012-2014. With the sampling method is purposive sampling. The method of selecting the data used in this research is purposive sampling method. This research was conducted by using documentation method which used data from annual report listed in Indonesia Stock Exchange (BEI) and the data from Indonesian Capital Market Directory (ICMD). The method of data analysis is used an OLS (Ordinary Least Square) regression. The total number of samples for this study is 219 companies. But, there are found 23 samples as outlier should be excluded from sample observation. So, the final samples for this study are 193 companiesThe results of this research showed that independent board composition, independent audit committee composition, managerial ownership and institutional ownership had negatively affected to the earnings management. Meanwhile, audit firm size had no significantly affected on earnings management. This result showed that corporate governance mechanism be able to reduce earnings management.
PENGARUH DEBT DEFAULT, DISCLOSURE, OPINI AUDIT TAHUN SEBELUMNYA, UKURAN PERUSAHAAN, DAN OPINION SHOPPING TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN Randy Harris; Wahyu Meiranto
Diponegoro Journal of Accounting Volume 4, Nomor 4, Tahun 2015
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (318.302 KB)

Abstract

Nowadays, the task of auditors increasingly widespread, not only accountable to disclose financial information, but also information that is not limited in the things revealed in the financial statements, such as disclosure of information about the existence and continuity of corporate entities. Auditors are expected to not only check the financial statements, but also can make predictions and assess the entity's ability to maintain the continuity of their business enterprise. The purpose of this study was to examine the influence of debt default, disclosure, audit opinion in the previous year, the size of the company, and the opinion shopping to going concern audit opinion. The sample used in this study are manufacturing companies listed in Indonesia Stock Exchange in 2009-2013. This study population as much as 130 samples included 24 selected by purposive sampling method companies with the observation period of 5 (five) years. Data were analyzed using logistic regression analysis model. The results of this study indicate that debt default, disclosure, audit opinion of the previous year and opinion shopping significantly influence the going-concern audit opinion. The size of the company did not have significant effect on the going concern audit opinion.
HUBUNGAN NON-MONOTONIK ANTARA KEPEMILIKAN MANAJERIAL DENGAN DISCRETIONARY ACCRUALS Kurnia Putri Hidayaningtyas; Agung Juliarto
Diponegoro Journal of Accounting Volume 6, Nomor 4, Tahun 2017
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (81.482 KB)

Abstract

This study aims to examine non-monotonic relation between the value of managerial ownership and percentation of managerial ownership to discretionary accruals. The value of executive share ownership (VESO) is potentially a more  direct driver of incentive alignment and/or entrenchment than the proportion of ownership. This study use percentation of managerial ownership and value of managerial ownership as variables expected to affect discretionary accruals. This study based on research conducted by Khan and Mather (2013).Population of this study are non – financial companies listed in Indonesia Stock Exchange (IDX) 2012,2013, and 2014. The sampling method used is purposive sampling. Total sample of 232 companies is used in analysis. Data are analyzed using ordinary least square (OLS).The results of this study indicate that the value of managerial ownership (VESO) has a non-monotonic relation to discretionary accruals. However, this study does not find a non-monotonic relation between percentation of managerial ownership to discretionary accruals.
PENGARUH UKURAN DEWAN KOMISARIS, DIREKSI, KOMISARIS INDEPENDEN, STRUKTUR KEPEMILIKAN, DAN INDEKS CORPORATE GOVERNANCE TERHADAP ASIMETRI INFORMASI Arko Soni Raharjo; Daljono Daljono
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 (289.999 KB)

Abstract

This study aimed to examine the effect of size  board of commisioner, board of director, independent commisioner, ownership structure, and corporate governance index to asymmetric information listed in Indonesia Stock Exchange 2008-2012. In this study, there are six independent variables; size of board  commissioner, proportion of independent commissioner, size of board director, institutional ownership, managerial ownership, Corporate Governance Perception Index, and one dependent variable is asymmetric information.The sampling mehod used in this research is purposive sampling method. Type of regression model used in this study is multple regressions. The total final sample used were 77 companies.The results of Statitical test show that (Test F) all independent variables affect asymmetric information collectively. The influential of independent variable Corporate Governance Perception Index and proportion of independent commissioner on the T test is negative significantly. While institutional ownership, board of commissioner and director size does not affect asymmetric information and managerial ownership is pointing to the positive direction.

Page 41 of 189 | Total Record : 1889

 39   40   41   42   43 

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