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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 EFEKTIVITAS KOMITE AUDIT TERHADAP KETEPATAN WAKTU PELAPORAN (Studi Empiris Pada Perusahaan Non Keuangan Terdaftar di BEI Tahun 2015) Erin Yuliza Anugrah; Herry Laksito
Diponegoro Journal of Accounting Volume 6, Nomor 4, Tahun 2017
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this study is to analyze the effect of audit committee effectiveness on financial reporting lead time which is a proxy of the timeliness of reporting. The proxies used for audit committee effectiveness in this study are audit committee independence, audit committee expertise, audit committee size, audit committee meeting frequency, and gender audit committee differences.This research uses 235 number of sample of non-financial companies listed on Indonesia Stock Exchange in 2015. The data used in this research is secondary data that contains data about the date of publication of company's financial report on BEI website and company annual report which is listed on BEI 2015. Sample selection procedure using purposive sampling method and using multiple linear regression analysis as data analysis technique in this research.The result of statistical test shows the audit committee's skill, audit committee size, audit committee meeting frequency, and gender audit committee difference negatively significant to financial reporting lead time, while audit committee independence has no effect on financial reporting lead time.
FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS KOMITE AUDIT Riyantini Amalia Paramitha; Shiddiq Nur Rahardjo
Diponegoro Journal of Accounting Volume 2, Nomor 3, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to analyze the factors influencing the audit committee quality. The analysis used independent variable of board of commissioner characteristics, the existence of a big four auditor, managerial ownership, company size, and the company’s leverage. The dependent variable is audit committee quality. The sample used is secondary data from the Indonesia Stock Exchange (IDX) is a company's annual report in 2011. Samples were taken at random from the 356 non-financial companies. Seventy-eight non-financial companies designated as the calculation formula Babbie. Variable characteristics of the board of commissioners, the presence of big four accounting firm, managerial ownership, firm size and leverage were analyzed using multiple linear regression, with hypothesis testing of  t statistic and F statistic.The results of this research indicate that leverage is significantly positive influence the quality of the audit committee. While the characteristics of the board of commissioners, the presence of big four accounting firm, managerial ownership and firm size does not have a significant influence on the quality of the audit committee.
PEMANFAATAN TEKNOLOGI INFORMASI DAN PENGARUH PENGGUNAAN TEKNOLOGI INFORMASI TERHADAP KINERJA INDIVIDUAL PADA SEKTOR PERBANKAN (Studi Kasus pada BRI Cabang Temanggung ) Agung Dwi Susilo; Adityawarman Adityawarman
Diponegoro Journal of Accounting Volume 5, Nomor 3, Tahun 2016
Publisher : Diponegoro Journal of Accounting

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Abstract

This research aims to determine the effect of the use of information technology are described with indicators of social factors, affect, complexity, Job Fit, long – term consequences, and Facilitating Conditions the performance of individual employees BRI branch of Temanggung. It also aims to provide empirical evidence of the existence of a positive relationship between the use of information technology through the indicators of social factors, affect, complexity, Job Fit, long – term consequences, and Facilitating Conditions the performance of individual employees BRI branch of Temanggung.This research uses the BRI branch employee population in Temanggung. The sample was 65 respondents. Testing the hypothesis in this study using multiple linear regression analysis.The result of this study indicate that social factors, affcet, and job fit no significant positive effect on the dependent variable. It means that the environmental conditions and feelings of users who do not support. Long – term consequences to take effect positive and significant. This is because employees feel technology useful information for the future. While the complexity and the facilitating conditions the negative and no significant. This is because the company’s environmental circumstances unfavorable utilization as well as individuals who find it difficult in the use of information technology.
MEKANISME CORPORATE GOVERNANCE DAN KEMUNGKINAN KECURANGAN DALAM PELAPORAN KEUANGAN Satrio Wicaksono, Gregorius; Chariri, Anis
Diponegoro Journal of Accounting Volume 4, Nomor 4, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to obtain empirical evidence and to analyze the effect of corporate governance’s mechanism such as board size of commissioners, board composition of independent commissioners, audit committee, and internal audit effectiveness on likelihood of fraudulent financial reporting. Company size and leverage used as control variables in this study.The population in this study was non-financial companies listed on the Indonesia Stock Exchange in 2008 to 2012. Total sample used in this study was 38 companies, consist of 19 companies which did fraudulent financial reporting, and 19 companies which  didn’t fraudulent financial reporting as matched companies by the criteria on the same of industry and total asset. Data analysis was performed with the descriptive statistic analysis, multikolonieritas test, and hypothesis test with logistic regression analysis.The results of analysis this study indicate that audit committee and internal audit effectiveness in a significant negative effect on likelihood of fraudulent financial reporting, while board size of commissioners and board composition of independent commissioners have no significant effect on likelihood of fraudulent financial reporting.
FAKTOR–FAKTOR YANG MEMPENGARUHI KEMAUAN UNTUK MEMBAYAR PAJAK DENGAN KESADARAN MEMBAYAR PAJAK SEBAGAI VARIABEL INTERVENING (Studi Kasus Wajib Pajak Orang Pribadi Yang Melakukan Pekerjaan Bebas Yang Terdaftar Di KPP Pratama Semarang Tengah Satu) Rahman Adi Nugroho; Zulaikha Zulaikha
Diponegoro Journal of Accounting Volume 1, Nomor 1, Tahun 2012
Publisher : Diponegoro Journal of Accounting

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Abstract

This research aimed to find factors that affect taxpayers willingness to pay taxes, case study on individual taxpayers who perform as a freelancer that registered at KPP Pratama Semarang Tengah Satu. As these factors are the realizaliton of tax paying knowledge and understanding of taxation laws, and a good perception of the effectiveness of the tax system. Data was collected by using a random sampling toward 80 respondents from questionnaire distribution. After the data was collected, the data was analyzed by using the SPSS program to test whether the model used in this study quite appropriate as the model analyzed. Then the regression analysis was used to test the relationship between the variables above. The results of this research indicated that knowledge and understanding of taxation law, service quality, and a good perception of the effectiveness of the taxation system had a significant effect toward willingness to pay taxes. Also awareness  to pay taxes had a significant effect toward willingness to pay taxes.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI MANAJEMEN LABA (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2013-2015) Utami, Putri Setyo; Meiranto, Wahyu
Diponegoro Journal of Accounting Volume 6, Nomor 3, Tahun 2017
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to analyze the factors that affect earnings management which is measured by discretionary accruals. These factors include dividend payment, leverage, audit independence, and free cash flow. The control variables that used in this research are profitability and size of firm. The population of this study are manufacturing companies listed on the Indonesia StockExchange (BEI) in 2013-2015. Total sample of this research for three years are 111 companies that selected through purposive sampling method. Research data were analyzed using multiple regression analysis. The results showed that two independent variables namely leverage and free cash flow have a significant negative effect on earnings management. While dividend payment and audit independence have no significant effect on earnings management. Then for both control variables have a significant effect. Profitability has a positive effect while the size of firm has a negative effect on earnings management.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT DELAY (Studi Empiris pada Perusahaan-Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Tahun 2010-2012) Esynasali Violetta Sebayang; Herry Laksito
Diponegoro Journal of Accounting Volume 3, Nomor 3, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this research is to examine the impact of company size, profitability, auditors quality, auditors opinion, and auditors gender influence simultaneously toward audit delay in banking company that listedon the Indonesia Stock Exchange from 2010 to 2012.            Sampling method that used is purposive sampling and the result are 27 firms as sample per year. This research is done for 2010-2012 period. Data that used in this research is financial statements from each company, publized through website www.idx.co.id. The data which have already collected are processed with classic assumption test before hypothesis test. Software SPSS version 16.0 is used to test in this research.            The results of this study show that of company size and auditors gender is significant effecttoward audit delay, Whereas, profitability, auditors quality, and auditors opinion do not influence time of audit delay.
ANALISIS FAKTOR YANG MEMBENTUK KINERJA (CAMELS) PADA PERBANKAN INDONESIA (Studi Empiris pada Perbankan yang Terdaftar di BEI Periode 2009-2012) Mega Tiara Cecaria; Wahyu Meiranto
Diponegoro Journal of Accounting Volume 4, Nomor 2, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aimed to examine the factors that form the performance of the banks in Indonesia using CAMELS method. This study also aimed to determine the major factors that form the performance of the banks in Indonesia. The population in this study are all banking companies listed on the Stock Exchange in 2009-2012. The research used quantitative approach with the total number of samples were 116 research samples. However, there were 17 samples were classified as outliers and should be abolished and the number of samples become 99 samples. Company data used for this study is financial ratio that according to CAMELS ratio, consisting of PR, RAR, CAR and DRR as Capital aspects, RORA, AUR, APB and NPL as Assets aspects, LEV, CDR, SPRD, and DEBT as Management aspects, GPM, PM, ROE, ROTA, ROA, GOTA, NPM, NIM, and BOPO as Earning aspect, CASH, QUICK, LDR and ALR as Liquidity aspects, and IER as Sensitivity to Market Risk aspect. The sampling method was purposive sampling of 29 public listed companies and have no delisted during the period of research. Techniques of analysis in this study is using factor analysis. The result indicated that from 26 ratio, there are 2 insignificant ratio as forming the ratio of bank performance, which are LEV & BOPO, and Earning aspect is the major factor that form the performance of the banks using CAMELS method.
PENGARUH INDEPENDENSI DEWAN KOMISARIS DAN STRUKTUR KEPEMILIKAN PERUSAHAAN TERHADAP KETEPATAN WAKTU PELAPORAN INFORMASI PERUSAHAAN MELALUI INTERNET (Studi Kasus pada Perbankan yang Terdaftar di Bursa Efek Indonesia) Edwardus Randy Ekha Mahendra; Siti Mutmainah
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 and analyze the influence of board independence and corporate ownership structure to the timeliness of corporate internet reporting (TCIR) in banking companies. The timeliness of corporate internet reporting are measured with Abdelsalam and El-Masry’s TCIR criterias, adjusted to the rules and characteristics of companies in Indonesia.   Board independence are measured by two variables, percentage of independent directors and average tenure of directors . Corporate ownership structures are measured by three variables, blockholders ownership, director ownership, and CEO ownership. This study is undertaken using documentary method and using data from annual reports and company website . It uses multiple regression technique as method of analysis. There are 30 banking companies listed on IDX in 2011 used as sample. The result of this study indicates that CEO ownership is positive significant influence to TCIR. Increase CEO ownership, the company will increase their TCIR levels. The difference results is indicated by percentage independent directors, average tenure of directors, blockholders ownership, and directors ownership that don’t have significant influence to TCIR.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI CAPITAL EXPENDITURE: DENGAN PENDEKATAN PECKING ORDER THEORY (Studi Empiris pada Perusahaan Manufaktur di BEI) Dimas Kusuma Adi; Dul Muid
Diponegoro Journal of Accounting Volume 2, Nomor 4, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine and analyze the effect of internal cash flow, insider ownership, investment opportunity, firm size and growth of sales to capital expenditure.The population in this study is a manufactured company listed on BEI in the period 2005 to 2009. Data was collected through observation method of secondary data. Then a method that includes the classical assumption, hypothesis testing, F test and t test, and analysis of the coefficient of determination (R2). Data analysis using SPSS software version 16.Based on the results of tests performed can be seen that the internal variable cash flow and investment opportunities does not affect the level of capital expenditure. Insider ownership has a negative effect on the level of capital expenditure, meaning more and more ownership of shares owned by insiders, the capital expeditur will be less. Firm size has a positive effect on the level of capital expenditure, meaning that the higher the size of the company, then the capital expenditure will be higher as well. Positive effect on sales growth capital expenditure, meaning that increasing the company's sales growth, the company's capital expenditure will also increase

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