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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 DETERMINAN AUDITOR INTERNAL PADA EFEKTIVITAS AUDIT INTERNAL SEKTOR PUBLIK (STUDI PADA INSPEKTORAT PROVINSI DKI JAKARTA) Christopher Septian Nainggolan; Tri Jatmiko Wahyu Prabowo
Diponegoro Journal of Accounting Volume 8, Nomor 4, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

This research was conducted with the aim of examining the competence of internal auditors, the support of the auditee, the independence of internal auditors, and the relationship between internal auditors and external auditors in their influence on the effectiveness of internal audits. The population in this study are the internal auditors of DKI Jakarta Provincial Inspectorate which totalling 77 peoples. The sampling method in this study is using convenience sampling. Based from the total population, as many as 55 respondents were willing to become samples in this study. Research data were obtained by giving questionnaires to the respondents. The research hypothesis were tested using multiple regression analysis. The results of the study indicate that auditor competence and the relationship of internal auditors with external auditors have a positive and significant influence on the effectiveness of internal audits, whereas auditor independence and auditee support have no effect on the effectiveness of internal audits.
ANALISIS PENGARUH MEKANISME CORPORATE GOVERNANCE TERHADAP TINGKAT PENGUNGKAPAN INTERNET CORPORATE REPORTING (Studi Empiris pada Perusahaan Sektor Manufaktur yang Listing di Bursa Efek Indonesia (BEI) pada Tahun 2013) Aditya Rahadhian; Aditya Septiani
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 influence of corporate governance mechanism to the level of internet corporate reporting disclosure on manufacturer company who listed in Indonesia Stock Exchange in 2013. The dependent variable in this study is the level of internet corporate reporting disclosure measured by total score of 49 items on internet disclosure index, while the independent variable is managerial ownership, public ownership, the number of independent commissioner, audit committee’s meeting frequency, audit committee’s competency and also company size, profitability, liquidity, leverage as control variable.             The data used in this study is a secondary data that collected by using purposive sampling method. Sample of 47 companies from 136 populations from manufacturer companies who listed in Indonesia Stock Exchange in 2013. This study used multiple regression for data analysis.            The results of this study showed that the variable number of independent commissioner positively influence the level of internet corporate reporting disclosure. Other variables such as managerial ownership, public ownership, audit committee’s meeting frequency, and audit committee’s competency influence the level of internet corporate reporting disclosure is not proven. In this research model, shows the independent variable managerial ownership, public ownership, the number of independent commissioner, audit committee’s meeting frequency, audit committee’s competency and also company size, profitability, liquidity, leverage as control variable can only explain the variation in the level of internet corporate reporting disclosure of 26%
PENGARUH FAKTOR INTERNAL DAN EKSTERNAL PERUSAHAAN TERHADAP NILAI PERUSAHAAN (Studi Empiris pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia Periode 2007-2010) Noerirawan, Moch. Ronni; Muid, Abdul
Diponegoro Journal of Accounting Volume 1, Nomor 1, Tahun 2012
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aimed to investigate the influence of internal and external factors on firm value in the study period of 2007-2010. In this study the internal factors that asset growth, funding decisions, and dividend policy. While external factors, namely firm inflation and interest rates. This study uses multiple regression analysis to test the hypothesis. The population in this study is a manufacturing company listed on the Indonesia Stock Exchange. The sample in this study is determined by purposive sampling. Of the 128 companies, has acquired 32 companies that distribute dividends for 4 consecutive years. The results showed that the growth of assets and dividend policy have significant positive effect on firm value, the inflation rate is not significant positive effect on firm value, negatively affect funding decisions no significant effect on firm value, and the interest rate a significant negative effect on firm value.
PENGARUH TIPE INDUSTRI, VISIBILITAS PERUSAHAAN, PROFITABILITAS DAN LEVERAGE TERHADAP PENGUNGKAPAN EMISI KARBON (Studi Empiris pada Perusahaan Non Keuangan yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2017) Irine Tessa Koeswandini; Rr. Karlina Aprilia Kusumadewi
Diponegoro Journal of Accounting Volume 8, Nomor 2, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aimed to obtain empirical evidence about the influence of type of industry, profitability, company’s size, and company’s leverage to the extent of emission carbon disclosure in Indonesia companies. To measure the extent of carbon emission disclosure used checklist that was developed based on the information request sheets provided by the carbon disclosure project (CDP). The population of this study was all companies listed in Indonesia Stock Exchange (IDX) in 2015-2017. Sample of this study was non financial companies listed in Indonesia Stock Exchange (IDX) in 2015-2017 used purposive sampling method. There were 19 companies in 2015, 19 companies in 2016, 19 companies in 2017 which fulfilled criterion as the research sample. The classical assumpstion was used for data analysis and regression analysis for testing hypothesis. The results of this study showed that firm size and companies’ Leverage significantly influence to the extent of carbon emission disclosure. Meanwhile type of industry and profitability had no significantly influence to to the extent of carbon emission disclosure.
PENGARUH KOMPETENSI SUMBER DAYA MANUSIA, PENERAPAN SISTEM AKUNTANSI KEUANGAN DAERAH (SAKD), PEMANFAATAN TEKNOLOGI INFORMASI, DAN SISTEM PENGENDALIAN INTERN TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH (Studi Empiris Pada SKPD Kota Depok) As Syifa Nurillah; Dul Muid
Diponegoro Journal of Accounting Volume 3, Nomor 2, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

This research was conducted to determine the factors that affect the quality of local government financial reports . The factors studied were the effects of Human Resources competencies , the application of Financial Accounting System , the utilization of information technology , and Internal Control System .Collecting data this research used a questionnaire survey. The questionnaire was delivered to 100 employees working units (SKPD ) Depok city in financial/ accounting division, total of 64 questionnaires ( 64 % ) returned complete and can be processed . The data collected were processed using SPSS version 21.0. The statistical methods used to test the hypotheses is multiple linear regression analysis. The results of hypothesis testing is human resource competency, Local Financial Accounting System implementation, utilization of information technology, and systems of internal control the government has a significant positive effect on the quality of local government financial reports..
HUBUNGAN ANTARA EFEKTIVITAS KOMITE AUDIT DAN TIMELINESS PELAPORAN PADA PERUSAHAAN TERDAFTAR DI BEI TAHUN 2012 Benny Yosua Ridwan; Faisal Faisal
Diponegoro Journal of Accounting Volume 4, Nomor 2, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this study is to examine the association between audit committee effectiveness and timeliness of submission of audited financial statements the Indonesian Stock Exchange (IDX). The population  of  this  study  were  all  public  companies  which  were  listed  on  Indonesian  Stock Exchange (IDX).  Sampling  was  conducted  by  eliminating  companies  which  were  new  listed, delisted, use foreign exchange and provide incomplete or unavailable data. Data were collected by downloading annual reports of all listed companies. Data from 358 companies can be used for analysis. The data analysis done by using regression model with ordinary least squares (OLS) methods to test factors influencing timeliness of reporting. IBM SPSS Statistics 22 had been used for analyzing. The result shows that audit committee effectiveness is likely to improve timeliness of financial reporting which is taken by companies to publicly release audited financial statements to the stock exchange. The result can be used as consideration by companies to improve audit committee effectiveness in order to enhance timeliness of financial reporting and to comply with Indonesian Stock Exchange regulation.
ANALISIS PENGARUH KARAKTERISTIK KOMITE AUDIT TERHADAP FINANCIAL DISTRESS Agus Elyanto, Alvin; Syafruddin, Muchamad
Diponegoro Journal of Accounting Volume 2, Nomor 2, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aimed to examine the effect of audit committee characteristics such as the size of the audit committee, the composition of non-executive directors in audit committee, the number of audit committee meetings, and the number of financial literacy in the audit committee of the occurrence of financial distress. The population in this study is an entire company (non-banking) listed in the Indonesia Stock Exchange in 2010 and 2011. Samples were taken by purposive sampling. The criteria of financial distress company is a company with a negative net income in the financial reporting period. Total sample used is 84 companies consist of 42 financial distress companies and 42 non-financial distress companies with the similarity in the industry and accounting reporting period. This study uses logistic regression as statistical tools. The result showed that variable the number of audit committee meetings and the number of financial literacy on the audit committee have a negative and significant relationship with the probability of financial distress, while variable the size of the audit committee and the composition of non-executive directors in audit committee have negative but not significant relationship with the probability of financial distress.
ANALISIS PENGARUH KUALITAS LABA, KETERLAMBATAN PELAPORAN LABA, DAN KOMPLEKSITAS PERUSAHAAN TERHADAP ABNORMAL AUDIT DELAYS Rizky Amalia; Rr. Sri Handayani
Diponegoro Journal of Accounting Volume 8, Nomor 2, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

This research aims to examine the determinant factors of abnormal audit delays. The examined factors of this research are earnings quality, earnings report delay, and company complexity.The population of this study are manufacturing companies listed on Indonesia Stock Exchange for the period 2013-2017. Using purposive sampling method as a method of data sellecting, there are 154 total observational data. The data used in this research was secondary data. The research hypotesises were tested and analyzed using multiple regression analysis.The result of this study shows that company complexity have significant influence on abnormal audit delays. However, earnings quality and earnings report delay have no significant effect on abnormal audit delays.
ANALISIS PENGALAMAN PRA KOMITE AUDIT TERHADAP PENDETEKSIAN KECURANGAN PELAPORAN KEUANGAN Sekar Niken Kartika; Sudarno Sudarno
Diponegoro Journal of Accounting Volume 3, Nomor 3, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

This research attempt to  assure  that the experience of pre committee audit can be more easily detect  fraudulent  financial reporting.. This  study  used  secondary  data  taken  from  annual report BAPEPAM for year 2008, 2009, 2010, 2011, 2012 and the companies list that investigated from pasal 69 and regulation number VIII.G.7 from annual report  BAPEPAM in the same year.This study used amount of data to be analyzed as many as 50 companies consisting of 25 companies that conduct fraud and 25 non-fraud companies. Using purposive sampling method, data analysis includes descriptive statistic, multikolinieritas and logistic regression.  Analyzing data using IBM SPSS16 software.Based on the survey results revealed that pre committee audit experience affect financial reporting fraud detection with a significance of 0.094. 
PENGARUH TENURE KAP, UKURAN KAP, SPESIALISASI AUDITOR DAN AUDIT FEE TERHADAP KUALITAS AUDIT DENGAN MODERASI KOMITE AUDIT Anastasia Angesti Nurintiati; Agus Purwanto
Diponegoro Journal of Accounting Volume 6, Nomor 1, Tahun 2017
Publisher : Diponegoro Journal of Accounting

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Abstract

There are still debate whether long audit tenure will decrease auditor’s independency which effecting the quality of audit. This research has an objective to analyze the relation and effect between audit tenure, accounting firms specialization, accounting firms size and audit fee to audit quality moderated by audit committee.By using a data collected from Annual Report manufacture companies listed in Indonesia Stock Exchange (IDX) periode 2013 – 2015 and attached information about audit fee. This research use linier regression and Moderated Regression Analysis (MRA) along with purpossive sampling method, 154 companies were obtained.Result from this research shown that tenur and audit fee have a significant effect to audit quality which proxied with discreationary accrual. While accounting firms size and auditor spesialization have no significance to audit quality. The role of audit committee was able to modarate between tenur and audit quality.

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