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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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ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI MANAJEMEN LABA PADA INDUSTRI PERBANKAN DENGAN VARIABEL MODERATING KEPEMILIKAN MANAJERIAL ( Studi Empiris pada Periode Sebelum dan Sesudah Implementasi IFRS di Indonesia ) Muhamad Arief Sandy N; Etna Nur Afri Yuyetta
Diponegoro Journal of Accounting Volume 4, Nomor 3, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

This research seeks to study the effect of implementation of IFRS to practice of earnings management through Loss Loan Provisions (LLP). The study also examined whether moderating effect of managerial ownership on earnings management loss loan provisions. The object of research used in this study is a banking company listed on the Stock Exchange 2008-2012 period. The variabels studied were measured with LLP earnings management as a proxy for income smoothing. The analysis technique used in this research is multiple linear regression. The results of this study showed existing positive effect of the Loan Charge-offs (LCO), Loan Loss Allowance (LLA), Non Performing Loan (ΔNPL), and Earnings Before Tax and Provisions (EBTP) against LLP the banking company both before and after adoption IFRS. In addition, managerial ownership variabel does not moderate the effect of earnings management on the loss loan provisions.
PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN DENGAN KEPEMILIKAN MANAJERIAL SEBAGAI VARIABEL MODERATING Hanni Chyntia Maita Putri; Surya Raharja
Diponegoro Journal of Accounting Volume 2, Nomor 3, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

This research aims to analyze the influence of Corporate Social Responsibility to firm value and the influence of managerial ownership as the moderating variable in the relation between Corporate Social Responsibility and firm value. Corporate Social Responsibility is measured by the Corporate Social Responsibility Disclosure’s index and the firm value is represented by the Tobin’s Q ratio while managerial ownership is measured using the dummy variable.The sample of this research is the companies categorized in high profile industry listed in Indonesia Stock Exchange for the year of 2010 and 2011. Data collected by purposive sampling method. There are 67 companies in 2010 and 49 companies in 2011 fulfilled the requirement as the research’s sample. A total of 116 samples in this research analyzed using the multiple regression method The results show that Corporate Social Responsibility and managerial ownership simultaneously has positive and significant effect to the firm value. Corporate Social Responsibility also partially has positive and significant effect to the firm value. Finally, the managerial ownership also has an effect as moderating variable that strengthen relationship between Corporate Social Responsibility and firm value. 
ANALISIS PENGARUH TATA KELOLA PERUSAHAAN DAN STRUKTUR KEPEMILIKAN TERHADAP STRUKTUR MODAL (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2015-2017) Giovanni Osvald Eko Prasetyo; Paulus Th Basuki Hadiprajitno
Diponegoro Journal of Accounting Volume 8, Nomor 3, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to analyze affect of coorporate governance and ownership structure toward capital structure of financial reports to the manufacturing companies with control variables firm size and asset tangibility. Capital structure is proxied by Debt to Asset Ratio (DAR) as a measure of financial performance based on the company’s operations. The examined factors of this research are outside director, board size, audit committee size, managerial ownership and institutional ownership as the independent variables while firm size,asset tangibility and profitability as control variables.The sample in this research were manufacturing companies listed in Indonesian Stock Exchange (IDX) in the period 2015-2017. The number of sample used were 43 companies listed were taken by purposive sampling. The method of analysis of this research used multiple liniear regression. The result of this research shows that institutional ownership has a positive significant effect toward capital structure, board size has a negative significant effect toward capital structure. Meanwhile variable outside director, audit comittee size and managerial ownership have no significant effect toward capital structure. This research also find that the control variables which are profitability have significant and negative effect to capital structure and for the firm size and asset tangibility have not significant effect
PENGARUH STRUKTUR KEPEMILIKAN, KEAKTIFAN KOMITE AUDIT, DAN KUALITAS AUDIT TERHADAP MANAJEMEN LABA Sudjatna, Indiferent; Muid, Dul
Diponegoro Journal of Accounting Volume 4, Nomor 4, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this study is to demonstrate empirically that ownership concentration, managerial ownership, Audit comitee activeness, and  audit quality have negative significant effect on earning management            The population used in this study are all manufacture companies listed on IDX in the period of 2010-2012. The sampling method used in this study was purposive sampling method. The analysis technique in this study uses multiple regression analysis with help from a program named SPSS            From the analysis performed in this study, ownership concentration is the only variable that has significants negative effect on earnings management. Meanwhile, managerial ownership, audit comitee activeness, and audit quality have positive effect on earning management.
FAKTOR–FAKTOR YANG MEMPENGARUHI BIAYA AUDIT EKSTERNAL DENGAN RISIKO LITIGASI SEBAGAI VARIABEL INTERVENING Arsyad Suryo Wibowo; Imam Ghozali
Diponegoro Journal of Accounting Volume 6, Nomor 4, Tahun 2017
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aimed to analyze the relationship between factor-factor influencing external audit fee with litigation risk as an intervening variable on manufacturing companies. Factor-factor influencing external audit fee is represented by size, complexity, and status of audit firm.. This research refers to research conducted by Nasser (2016).This study uses secondary data obtained from the financial statements of manufacturing companies listed on the Indonesian stock exchanges in 2013 - 2015. This study used as many as 64 samples with purposive sampling method. Data analysis was done by testing classical assumption, and hypothesis testing with multiple linear regression model, and path analysis. For then the result will be tested with Sobel test to know the indirect effect.The results obtained from this study are external audit costs directly influenced by company size, company complexity, firm audit size and litigation risk. litigation risk can be an intervening variable that connects size, comp, aust with audite fee.
ANALISIS PERBANDINGAN KINERJA KEUANGAN PERBANKAN SYARIAH MENGGUNAKAN PENDEKATAN LABA RUGI (INCOME STATEMENT) DAN NILAI TAMBAH (VALUE ADDED STATEMENT) M. Amrullah Reza P.T; Adityawarman Adityawarman
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 whether there are significant differences of Islamic banking financial statements using  the income statement approach and value added approach is measured using financial ratios . Financial ratios used in this study is ROA , ROE , LBAP and NPM .Objects used in this study is the financial statements have been audited by an independent auditor in the period 2010 - 2012 of Bank Mega Syariah , Bank Muamalat Indonesia , Bank Syariah Mandiri , BCA Syariah , BRI Syariah , Bank Panin Syariah and the Syariah Bukopin using two approaches is income statement approach and value added approach . The analytical tool used in this study is paired samples test with SPSS 17.00 for Windows.The results of this study indicate that the ratio of ROA , ROE , LBAP and NPM has a significant difference between the income statement approach and value added approach . While the overall performance showed that  profabilitas contained significant levels of each difference between the income statement approach and value added approach .
FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP PENGGANTIAN KANTOR AKUNTAN PUBLIK SECARA SUKARELA Andika Nugroho Sulistianto; Darsono Darsono
Diponegoro Journal of Accounting Volume 4, Nomor 3, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

This research aims to provide empirical evidence about the factors that affect the replacement public accountant on a voluntary basis by the manufacturing companies listed on the indonesia stock exchange. Independent variables used in this study are: the audit opinion, financial distress, management changes, the size of the company and the company's growth was measured using two IE proxy changes in sales and changes in total assets.Object of research is the manufacturing companies listed on the indonesia stock exchange for 5 years (2009-2013) but for some variables needed data for the year was. Data collecting method which used in this research is method purposive sampling, that based on criterion which has been determined before. The dependent variable in this study was the replacement public accountant on a voluntary basis. Hypothesis in this research are tested by logistics regression analytical method.Result of this research indicates that variables having which significantly effect the replacement public accountant on a voluntary basisare audit opinion and management changes. In the other hand, other variables in this research like financial distress, company size, and companys growth don’t have significant effect on decision to do replacementof public accountant on a voluntary basis.
PENGARUH MANAJAMEN MODAL KERJA DAN RASIO KEUANGAN TERHADAP PROFITABILITAS PADA INDUSTRI MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2011 Antonius Lokollo; 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 examine the influence of working capital management and financial ratiostoward profitability. Research was carried out by test the influence of average collection period (ACP), inventory turnover in days (ITID), average payment period (APP), logarithm of sales (LOS), debt ratio(DER) and current ratio (CR) toward net operating profitability (NOP).Sampling method used is purposive sampling with criteria as follows: (1) Manufacturing companies listed at Indonesia Stock Exchange (BEI) during 2011 and (2) published financial statements during 2011 completely. Based on these criteria, obtained 135 companies over  of observation. Then, there are 14 samples that included outlier should be excluded from samples of observation. So,the last amount of the final sample for observation are 121 firms. Data analysis with multilinier regression of ordinary least square and hypotheses test used partial t – test and adjusted R square. Empirical evidence shows that, partially,average collection period (ACP), inventory turnover in days (ITID), average payment period (APP), debt ratio (DER) and current ratio (CR) have negative significant influence toward profitability (NOP). logarthym of sales (LOS) have positive significant influence toward profitability (NOP). These is indicated by adjusted R ² of the model is 0,462 based on the test result of adjusted R square.
IMPLEMENTASI METODE ACTIVITY BASED COSTING DALAM MENENTUKAN UNIT COST POLIKLINIK (STUDI KASUS PADA RUMAH SAKIT NASIONAL DIPONEGORO) Santi Widia Sari; Warsito Kawedar
Diponegoro Journal of Accounting Volume 7, Nomor 4, Tahun 2018
Publisher : Diponegoro Journal of Accounting

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Abstract

This research aims to determine: (1) Calculation of Activity Based Costing System to determine polyclinic tariff at Diponegoro National Hospital (RSND) in 2017, (2) Analyze polyclinic tariff differences based on hospital counting with calculations using the 2017 Activity Based Costing System, (3) Comparison between the calculation of Activity Based Costing System and traditional calculation, (4) Proving the influence of cost determination on hospital profitability.The research method used is descriptive-analytic analysis method. Data collection methods carried out in this research were using interview methods and secondary data analysis methods. The research data was obtained from the hospital's finance department, hospital outpatient installations, hospital renovation section, hospital and hospital repair. These data include, nurse salary costs, administrative costs, electricity costs, depreciation costs, building depreciation costs, facility maintenance costs and the costs of cleaning staff salaries.Based on the results of the study indicate that: (1) The method applied by the RSND to determine the polyclinic tariff is the estimated tariff, with a tariff for each poly of Rp. 28,000. (2) The tariff of the polyclinic with Activity Based Costing method gives results that are greater than the rates set by the hospital. (3) Activity-Based Costing System compared to the unit cost method provides more accurate and clear results because each activity is charged according to the cost driver. (4) The use of tariff estimates results in distortion because resource consumption is not taken into account and affects the profitability of hospitals. The difference that occurs due to the cost of each activity. The use of tariff estimation that is taken into consideration by the hospital is the competitor tariff and social condition of the community, while in Activity-Based Costing System each activity is charged according to the cost driver so that the Activity Based Costing System is able to allocate the cost of activities to each polyclinic appropriately based on each activity consumption
PENGARUH STRUKTUR KEPEMILIKAN DAN KEBIJAKAN KEUANGAN TERHADAP NILAI PERUSAHAAN (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2010-2012) Kaluti, Stephani Novitasari Christianingsih; Purwanto, Agus
Diponegoro Journal of Accounting Volume 3, Nomor 2, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aimed to examine the effect of ownership structure and financial policy on firm value. Firm value measured by the Price to Book Value, using data companies listed on Stock Exchanges in Indonesia. The population in this study is companies listed on Stock Exchanges in Indonesia. Samples were selected using purposive sampling method. The analysis used is multiple regression analysis. Before being tested with multiple regression first tested the classical assumptions. Results showed that together the independent variables of institutional ownership, managerial ownership, debt policy, dividend policy, and investment policy affects the dependent variable firm value. Whereas individually, variable dividend policy and institutional ownership and a significant positive effect on firm value. Investment policy significant negative effect on firm value. While managerial ownership variables and debt policy does not significantly affect the firm value. 

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