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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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DETERMINAN EFEKTIVITAS AUDITOR INTERNAL PEMERINTAH DAERAH KABUPATEN SE-JAWA TENGAH Muhammad Akram Naufal; Haryanto Haryanto
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  was  to  obtain  empirical  evidence  about  the  influence  of  Professional Expertise, Work Quality Auditor, Auditor Independence Organization, Ascension Career Auditor, and Top Management Support of the effectiveness of internal auditors. It also obtain empirical evidence of how much influence the professional ability, Work Quality Auditor, Auditor Independence Organization, career and promotion, as well as the support of the top management of the Effectiveness of Internal Auditors simultaneously. This study uses the inspectorate auditor regencies in Central Java with samples taken sebanayak 33 respondents. The data obtained were then  analyzed  using  descriptive  statistical  analysis  of  technical,  test  data  quality,  classic assumption test, and multiple linear analysis.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN CSR Lovink Angel Dwi Karina; 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 aim of this study is to obtain an empirical evidence about factor that affect CSR disclosure in manufacture firm annual report’s. The factors that used in this study such as : government ownership, foreign ownership, company type, industry size, profitability and also government leverage as an additional variable. Measurement of Corporate Social Responsibility is based on corporate social reporting categories that used to calculate the Corporate Social Responsibility Index (CSRI) as seen from the company's annual report.Populations in this study are all manufacture companies that listed in Indonesian stock exchange in 2011. The sampling method in this study is purposive sampling. The total number of samples in this study were 92 research samples. The analytical techniques was conducted by multiple regression method and also classical assumption test.The analysis showed that government ownership and company size significantly positive influence the CSR disclosure in Indonesia. Meanwhile, foreign ownership, industry type, profitability, and leverage were not significantly positive affect the CSR disclosure in Indonesia.
ANALISIS PENGARUH SISA ANGGARAN, PENDAPATAN ASLI DAERAH DAN DANA PERIMBANGAN TERHADAP BELANJA MODAL DI KABUPATEN/KOTA PROVINSI JAWA TENGAH TAHUN 2013-2017 Noor Aini Arifah; Haryanto Haryanto
Diponegoro Journal of Accounting Volume 8, Nomor 2, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

The budget process has two components, one of which is capital expenditure in local governments by producing financial plans. The allocation of capital expenditure is based on regional needs for infrastructure and infrastructure, both for the smooth implementation of government duties and for public facilities.The purpose of this study is to examine the development budget, regional budgets and balancing funds towards the capital expenditure budget in districts / cities in Central Java Province. The sample used was 35 districts / cities in Central Java Province using data available on the internet and from the LHKPD. The results of the study show variable expenditure for the budget, regional original income, and significant balance of funds towards capital expenditure.
PENGARUH AUDIT TENURE, SPESIALISASI KANTOR AKUNTAN PUBLIK DAN UKURAN PERUSAHAAN TERHADAP TERHADAP KUALITAS AUDIT Nugrahanti, Yavina; Darsono, Darsono
Diponegoro Journal of Accounting Volume 3, Nomor 3, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to analyze and provide empirical evidence of the influence of audit tenure, specialization of audit firm, firm size to audit quality. Audit quality is measured by earnings surprise benchmark. This  approach was  adopted by Rossieta  and  Wibowo  from  one  of  Carey  and  Simnett  audit  quality  analysis models. Hypothesis (1) Audit tenure positively affect to the audit quality, (2) Specialization of audit firm positively affect to the audit quality, (3) Firm Size positively affect to the audit quality.The research used 273 manufacturing companies listed on Bursa Efek Indonesia (BEI) from 2010 – 2012.Determination of the sample using purposive sampling method. Data from this study were obtained from financial statements of manufacturing firms drawn from the Indonesia Stock Exchange and Indonesian Capital Market Directory. To analyze the effect of independent variable on the dependent variable, data were analyzed by logistic regression analysis.The result shows that audit tenure and industry specialization of audit firm have positive and significant effect to the audit quality, and firm size doesn’t has significant effect to the audit quality.
PENGARUH PROFESIONALISME AUDITOR DAN KUALITAS AUDIT TERHADAP PERTIMBANGAN TINGKAT MATERIALITAS STUDI KASUS PADA BADAN PEMERIKSA KEUANGAN PERWAKILAN PROVINSI JAWA TENGAH Rachmad Catur Hariady; Haryanto Haryanto
Diponegoro Journal of Accounting Volume 6, Nomor 1, Tahun 2017
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aimed to examine the effect of the professionalism of auditors and audit quality on the level of materiality considerations in the Audit Board of Indonesia Representatives of Central Java province. The independent variables used in this study, the professionalism of auditors and audit quality, resize obtained by questionnaire.This study uses primary data is a questionnaire that has 53 questions that represent the three variables. The sample in this study is the auditor who works in BPK RI Representative of Central Java province. Data analysis techniques in this study using descriptive statistics and ordinal logistic regression to determine the influence of professionalism of auditors and audit quality on the level of materiality.The results showed that the professionalism of auditors and audit quality findings significant positive effect on the determination of the level of materilitas an inspection by the auditor of BPK RI Representative of Central Java province.
ANALISIS PENGARUH CORPORATE GOVERNANCE TERHADAP KINERJA PERUSAHAAN (Studi Empiris pada Perusahaan Perdagangan dan Jasa) Togi Primayoga Pandenius Siagian; P. Basuki Hadiprajitno
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 the effects of corporate governance to firm performance, which refers to study by Yasser Q.R, et al. (2011) which uses single-board system for corporate governance mechanism in Pakistan. Differently this study uses modified two-board system. Firm performance proxied by Return on Equity. This study attempts to examine it with 3 independent variables. These variables are the proportion of board of independent commissioners, the audit committee and firm size.The samples of this research are the trade and services firms that token randomly and listed in Indonesian Stock Exchange in 2009-2011. The samples are collected using random sampling method and resulted 52 firms become the samples. Hyphoteses testing using OLS (Ordinary Least Square) regression analysis.The result of this study indicates different result from previous research. Therefore, this study conclude that firm size affect firm performance significantly. But, The proportion of board of independent commissioners and audit committee don’t affect firm performance significantly. This study implicates that corporate governance mechanism should be reconstructed by system, process and structure until reach the aim of firm.
PENGARUH MEKANISME CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN PERBANKAN (Studi Kasus Pada Bank Pembangunan Daerah di Indonesia Periode 2010-2013) Ken Hutami, Tyas Rukmi; Marsono, Marsono
Diponegoro Journal of Accounting Volume 4, Nomor 1, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to analyze the factors of corporate governance mechanism that affect the corporate financial performance in Regional Development  Bank (BPD). Independent variables used in this study are board of commissioner, board of director, audit comitte, risk comitte, audit quality, blockholder ownership and whistleblowing system. Size is used as a control variable. The method used to determine the sample was purposive sampling, which of these methods obtained a sample of 80 Regional Development Bank. The results indicate that some determinant of corporate covernance such as board of commissioner (CAR), blockholder ownership (NIM & LDR) and whistleblowing system (LDR) affect the financial performance of Regional Development  Bank (BPD). However, other factors, such as board of commissioner (NIM & LDR), board of director, audit comitte, risk comitte, audit quality, blockholder ownership (CAR) and whistleblowing system (CAR & NIM) do not explain the financial performance of Regional Development  Bank (BPD).
FAKTOR YANG MEMPENGARUHI RESPON AUDITOR DALAM MENDETEKSI SALAH SAJI MATERIAL SEBAGAI AKIBAT FRAUDULENT FINANCIAL STATEMENT (STUDI PADA KANTOR AKUNTAN PUBLIK DI SEMARANG) Fakhri Ashrial Yusnar; Marsono Marsono
Diponegoro Journal of Accounting Volume 2, Nomor 1, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to obtain empirical evidence of factors that affect fraudulent financial statements using fraud triangle perspective. This study is the development of several previous studies, in context testing independent variables contained in the fraud triangle, such as the pressure, opportunity, attitude, and also culture as an additional variable to indicate the fraud. This study uses primary data obtained directly from respondents. To obtain important information from the respondents, then use of purposive sampling technique. Data obtained by distributing questionnaires to 52 auditors who work in public accounting firm in the city of Semarang, Indonesia. Statistical analysis method used is multiple linear regressions. Hypothesis testing is done with the help of software IBM SPSS Statistics 20. The results of this study indicate that: first, effect of individual pressures as a less incentive from the company will improve respond auditors in detecting fraudulent financial statement. Second, opportunities for cheating high will improve the response of auditors in detecting fraudulent financial statement. Third, highly attitude of the company about fraud will increase the response auditors in detecting the fraudulent financial statement and worse corporate culture will improve the response auditors in detecting fraudulent financial statement.  It can be concluded that the entire hypothesis is accepted.
FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP AUDIT REPORT LAG LAPORAN KEUANGAN (Studi Empiris pada Perusahaan Jasa yang Terdaftar di Bursa Efek Indonesia Tahun 2012-2015) Mutia Triyaningtyas; Sudarno Sudarno
Diponegoro Journal of Accounting Volume 8, Nomor 1, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

One of the qualitative characteristics of attribute of financial statement reporting is relevant, that can be seen from the timeliness of reporting. Timeliness could be judging from the audit report lag, which is the different of the financial statement date to the date of the auditor’s opinion on the financial statements. The reason that makes researcher interest in this field is that audit process can cause report lag in reporting of financial statement. The research design used in this study is a replication from previous study conducted by Baldacchino et al. (2016) about an analysis of audit report lags in Maltese companies. The purpose of this research is to examine the impact of company size, public accountants firm size, and audit opinion toward audit report lag in service company sector that listed on Indonesia Stock Exchange.The population in this study consists of service companies that listed on Indonesia Stock Exchange for 2012 till 2015. Sampling method that used is purposive sampling. The samples consist of 96 financial statements from 24 service companies. Data used in this research is audited financial statements from each company that have been published. Multiple regression is used to be an analysis technique by SPSS version 22.The empirical result of this study show that public accountants firm size, and audit opinion have significant influenced on audit report lag. Company size has no significant influence to audit report lag
PENGARUH FAKTOR INTERNAL DAN EKSTERNAL PERUSAHAAN TERHADAP TIMELINESS LAPORAN KEUANGAN Luanda Satya Pratama
Diponegoro Journal of Accounting Volume 3, Nomor 2, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

Timeliness refersto the need for accounting information to be presented to the users in time to fulfill their decision making needs.Timeliness of accounting information is highly desirable since information that is presented timely is generally more relevant to users while conversely, delay in provision of information tends to render it less relevant to the decision making needs of the users. Timeliness principle is therefore closely related to the signalling theory.The sample of this research are manufacturing companies listed on the Indonesian Stock Exchange (BEI) in the year 2009 to 2011. Data collection methods used in this research is using purposive sampling method and obtained a total sampe of 225 companies. The research data and hypothesis were analyzed using logistic regression analysis. The results of this research showed that the factors which have a significant influence for Timeliness are profitability, solvability, and the public accountant’s size. While the other factors, the existence of internal auditor division and the firm’s size are not proven having a significant influence for Timeliness.

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