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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 CURRENT RATIO, DEBT EQUITY RATIO, DEBT ASSET RATIO, DAN PERPUTARAN MODAL KERJA TERHADAP RETURN ON ASSET PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2010 – 2012 Alfarizi Cahya Utama; Dul Muid
Diponegoro Journal of Accounting Volume 3, Nomor 2, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to analyze the factors that affect disclosure Return on Assets, namely: current ratio, debt equity ratio, debt-asset ratio and working capital turnover.The sample used is secondary data from the Indonesia Stock Exchange (IDX) Annual Report which manufacturing firms listed on the Indonesia Stock Exchange in 2010-2012. The samples were selected using purposive sampling methods and sample that meets the criteria. This study uses the classical assumption test, test the feasibility of the model, multiple regression analysis and statistical t test.These results indicate that the variable current ratio and debt equity ratio effect on return on assets, while the debt-asset ratio and variable working capital turnover showed no effect on return on assets.
ANALISIS PENGARUH CORPORATE GOVERNANCE TERHADAP AUDIT REPORT LAG Pinayungan, Iunike Karyasari; Basuki Hadiprajitno, Paulus Th
Diponegoro Journal of Accounting Volume 8, Nomor 4, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

The aims of this study is to examine the effect of characteristic corporate governance, such as ownership concentration, independent board of commissioners, CEO tenure, audit committee size and number of audit committee meetings on audit report lag. This study uses company size, type of auditor and profitability as control variables.The population of this study are manufacturing companies listed on the Indonesia Stock Exchange in 2015, 2016, and 2017. Based on the purposive sampling method, there are 79 companies that met the sampling criteria. Data analyzed with test of classic assumption and examination of hypothesis with multiple linear regression method. Result of this research indicates that number of audit committee meetings has negative significant effect on audit report lag, meanwhile , independent board of commissioners has positive significant effect on audit report lag. But on the other hand, ownership concentration, CEO tenure and audit committee size has insignificant effect on audit report lag.
ANALISIS PENGARUH KARAKTERISTIK KOMITE AUDIT DAN PROFITABILITAS TERHADAP TIMELINESS LAPORAN KEUANGAN (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI) Purbasari, Mirani; Rahardja, Rahardja
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 effect of audit committee characteristics and profitability (ROA) of the occurence of timeliness. Characteristic of audit committee can be seen from size of audit committee, the composition of non-executive directors in audit committee, frequency of audit committee meeting and financial literacy of audit committee.The population in this study is all manufacture firms listed in Indonesia Stock Exchange periode 2010-2012. Sample of this research is 63 manufacture firms listed in Indonesia Stock Exchange periode 2010–2012 that selected by using purposive sampling method. Data analysis using logistic regression at levels significance 5%.The result showed that the number of financial literacy on the audit committee and profitability (ROA) significantly affect timeliness of financial reporting of the firm, while variable the size of audit committee, the composition of non-executive directors in audit committee, and frequency of audit committee meeting not have an affect to timeliness of financial reporting of the firm listed in Indonesia Stock Exchange.
FAKTOR-FAKTOR YANG MEMPENGARUHI STRUKTUR MODAL DI PERUSAHAAN INDONESIA (PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2011-2014) Nurul Firmanullah; Darsono Darsono
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 factors affecting capital structure. This study uses a variable liquidity, profitability, asset structure, sales growth, asset growth, and business risk as independent variables.The population in this study consisted of all manufacturing companies listed in Indonesia Stock Exchange from 2011-2014. The sampling method in this research is purposive sampling. Total sample used in the analysis were 556 companies.The statistical methods used in this research is multiple linear regression analysis. The results of this study indicate that sales growth and business risk significantly influence capital structure while liquidity, profitability, asset structure, and asset growth has no effect on the capital structure.
FAKTOR-FAKTOR YANG MEMPENGARUHI PENGGUNAAN INFORMASI AKUNTANSI PADA USAHA KECIL DAN MEN Linear Diah Sitoresmi; Fuad Fuad
Diponegoro Journal of Accounting Volume 2, Nomor 4, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

Incapability in using accounting information is one of the factors that led to the failure of SMEs in developing their business. The purpose of this research was to determine the effect of owner’s education, business size, firm age and training on accounting on the use of accounting information by the environmental uncertainty as a moderating variable on small and medium enterprises in Semarang. The population in this research are members of KUB Sido Rukun Semarang. The sampling method using Simple Random Sampling amounted to 51 owner or manager of the company. The data was collected by distributing questionnaires to the owners/managers of small and medium enterprises. Techniques of data analysis using multiple linear regression analysis and residual test. Results of this research indicate that owner’s education, business size, firm age and training on accounting significantly effect on use of accounting information. Environmental uncertainty doesn’t moderate the effect of owner’s education, business size, firm age and training on accounting on the use of accounting information.
PENGARUH BELANJA MODAL, UMUR PERUSAHAAN, PERTUMBUHAN, DAN RASIO UTANG TERHADAP PENGUNGKAPAN EMISI KARBON DAN REAKSI SAHAM Iqbal Mohamad Dwinanda; Warsito Kawedar
Diponegoro Journal of Accounting Volume 8, Nomor 4, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this study was to examine the effect of capital expenditure, firm age, growth, and debt ratio on disclosure of carbon emissions and stock reaction in manufacturing companies in Indonesia. The population in this study consisted of manufacturing companies in the Indonesia Stock Exchange for the period 2013 - 2017 that publish annual reports and disclose carbon emissions. Sampling is done using the purposive sampling method. The total sample of this study was 36 companies. This study uses multiple regression analysis to test hypotheses. The results of this study indicate that variable of capital expenditure has a significant positive effect on carbon emission disclosure. Meanwhile the variables of firm age, growth, and debt ratio have not a significant effect on carbon emission disclosure and stock reaction.
PENGARUH KUALITAS PEMERIKSAAN OLEH APARAT PENGAWAS INTERNAL PEMERINTAH (APIP) TERHADAP LEVEL OF RELIANCE PEMERIKSA BADAN PEMERIKSA KEUANGAN KEPADA APIP Pramudito, Agung; Darsono, Darsono
Diponegoro Journal of Accounting Volume 3, Nomor 4, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the differences and the factors that affect the Level of Reliance The Audit Board of Republic Indonesia’s (BPK) Auditors at the Ministry / Agencies (K/L) and Local Government, on Government Internal Supervisory Apparatus (APIP). The increasing role of APIP in good goverment governance, as well as resource constraints of BPK , is a contributing factor increasing the efficiency of the BPK audit with increasing levels of reliance on APIP. The sampling method was convenient sampling. Samples were selected based on easiness of control questionnaires. This study uses primary data with respondent, BPK’s auditor has done performance audit on APIP in 2013, with a sample of 74 respondents. The statistical tool used is the Mann Whitney U test, Manova, and Multiple Discriminant Analisys. The results showed that there was no difference in the level of reliance and perceptions of quality inspection between APIP K / L and local government. The most influential factors on level of reliance BPK auditors on APIP is independence and objectivity, inherent risk of auditee, and competence.
PENGARUH KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN DENGAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY DAN STRUKTUR GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL PEMODERASI Niyanti Anggitasari; Siti Mutmainah
Diponegoro Journal of Accounting Volume 1, Nomor 1, Tahun 2012
Publisher : Diponegoro Journal of Accounting

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Abstract

This research is to investigate the influence of corporate social responsibility disclosure and good corporate governance structures to relationship between financial performance and firm value. . The aim of this research is to find empirical proof about (a) the influence of financial performance to firm value, (b) the influence of independent commissioners as moderating variable in the relationships between financial performance and firm value, (c) the influence of institutions ownership as moderating variable in relationships between financial performance and firm value, (d) the influence of managerial ownership as moderating variable in relationships between financial performance and firm value,(e) the influence of audit committee as moderating variable in relationships between financial performance and firm value,(f) the influence of disclosure CSR as moderating variable in relationships between financial performance and firm value. ROA is used as the proxy of  financial performance and Tobins Q is used as the proxy of firm value. The sample of this research is manufacture firms which is listed on Indonesia Stock Exchange (IDX) over 2007-2010. The research sample are 24 firms with 96 observations. The analysis methods of  this research use simple regression analysis for hypothesis 1 and multiple regression analysis with the Moderated Regression Analysis (MRA) for hypothesis 2 until 6. The results of this research show that ROA doesn’t have significant influence to Tobins Q, meanwhile the analysis with the moderating variable MRA shows that independent commissioners, managerial ownership and audit committee can’t moderate in relation between ROA and Tobins Q. Institutions ownership and CSR disclosure moderate in relation between ROA and Tobins Q that it shows positive significant influenence.
ANALISIS PENGARUH KEPEMILIKAN SAHAM BESAR BERGANDA DAN AKTIFITAS KOMITE AUDIT TERHADAP AUDIT FEE Dilla Fadilla, Muhammmad; Syafruddin, Muchamad
Diponegoro Journal of Accounting Volume 8, Nomor 2, Tahun 2019
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Abstract

In order to achieve the best reporting quality, shareholders may choose the best public accountant firm to audit the company. Using 177 companies (observations of 364 annual financial statements of non-financial and non-utility companies) as samples, the purpose of this study is to examine whether audit costs are influenced by several factors such as multiple large shareholders and audit committee activities. This study uses Total Assets, Total Receivables divided by Total Assets, Audit Experience, Chartered Audit, Holding by Shareholders, Net Loss in the Period, Number of Employees, and Audit Committee Size as control variables.This study uses secondary data from the financial statements of non-financial and non-utility companies listed on the Indonesia Stock Exchange in 2016. The method used for this study was purposive sampling.The results of this study indicate that all hypotheses are accepted. This is because multiple large shareholders and audit committee activities positively and significantly affect audit fees.
DAMPAK ADOPSI IFRS TERHADAP PANJANG LAPORAN KEUANGAN PADA PERUSAHAAN YANG TERDAFTAR DI BEI Cintantya Wasistha Patralalita; Agung Juliarto
Diponegoro Journal of Accounting Volume 3, Nomor 2, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

This study conducted based on concerns from users of financial statements, there is too much information contained in the financial statements of IFRS. This study is conducted in order to examine the impact of IFRS adoption on the information load in the financial statements of public companies listed on the IDX, by measuring the length of financial statements. Measurement of the length of financial statements is conducted by dividing the financial statements into three sections, which include (1) major statements, (2) accounting policies, and (3) notes to the financial statements. This study also examine the difference between the change in length of complete financial statements of early adopters and late adopters of IFRS.Population of this study was non-financial companies listed on the IDX on 2010 and 2012. The sample was selected by purposive sampling method. Fifthy firms was used for analysis by using parametric t test.Results of this study show that the adoption of IFRS on public companies in Indonesia have an impact on increasing the length of the financial statements, specially in the accounting policies and notes to the financial statements section. These sections have significant additional amount of disclosure requirement such as financial instrument disclosures. Furthermore, finding indicates that change in length of the financial statements of late adopters is larger than early adopters.

Page 43 of 189 | Total Record : 1889

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