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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 PENGARUH KOMITE AUDIT TERHADAP HUBUNGAN ANTARA ROTASI AUDITOR DAN AUDIT TENURE DENGAN KONSERVATISME AKUNTANSI Naila Rusyda Munif; Tarmizi Achmad
Diponegoro Journal of Accounting Volume 2, Nomor 4, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this study is to examine the impact of audit committee on auditor independence in its relation with the conservative of financial statement. The effective performance of audit committee being predicted to strengthen the positive effect of auditor rotation on accounting conservatism. Alternatively, the effective performance of audit committee has been advocated to weaken the negative effect of audit tenure on accounting conservatism. This study using financial statements and annual reports of manufacturing companies that were listed in Indonesia Stock Exchange (BEI) during 2007-2011 reporting periods. Data analysis tool used is moderated regression analysis.  The result of the study indicates that all of the main variables, that is auditor rotation, audit tenure, the effect of competence and frequency meeting of audit committee on auditor rotation, also the effect of competence and frequency meeting of audit committee on audit tenure do not significantly affect accounting conservatism.
PENGARUH PEMBAYARAN DIVIDEN TERHADAP KUALITAS LABA Fiki Fiki; Indira Januarti
Diponegoro Journal of Accounting Volume 6, Nomor 2, Tahun 2017
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the influence of dividend payment on earnings quality. Measuring the quality of earnings in this study is proxied by the ADA (Absolute Value of performanced-Adjusted Dicretionary Accruals) which is based on research Kothari (2005). This study uses four control variables, they are firm size, external growth prospect, internal growth prospect, and debt structure. The population in this study consist of all listed firms in Indonesia Stock Exchange in years 2011-2015. Sampling method in this study is purposive sampling. The total sample in this study are 203 sample. Analysis technique that used in this study is multiple regression. The empirical result of this study show that dividend payment have no effect on earnings quality as indicated by higher ADA. It means, companies that pay dividends have lower earnings quality.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI TINGKAT KEPATUHAN WAJIB PAJAK (Studi WPOP Yang Memiliki Usaha Di Kota Kudus) Rommy Susherdianto; Haryanto Haryanto
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 factors that influence tax compliance personal taxpayers who have business in Kudus town. The variables which are used in this research is taxpayer’s compliance as dependent variable, taxpayer’s awareness, knowledge and understanding of tax regulations, perception of the tax system’s effectiveness, quality of service tax authorities, and tax penalties as the independent variables. This study uses quantitative research methods, where the data obtained from questionnaires with  Convenience Sampling method. Data analysis in this research uses multiple linear regression analysis with SPSS 16.00 for Windows.The results of this research are as follows: (1) taxpayer’s awareness on taxpayer’s compliance is positive and significant, (2) knowledge and understanding of tax regulations on taxpayer’s compliance is positive and significant, (3) perception of the tax system’s effectiveness did not significantly gives positive influence to taxpayer’s compliance, (4) quality of service tax authorities  on taxpayer’s compliance is positive and significant, (5) tax penalties on taxpayer’s compliance is positive and significant.
GESTALT AKUNTANSI : KOMITMEN PERUSAHAAN DALAM PENGUNGKAPAN INTELLECTUAL CAPITAL Pratama, Aditya; Chariri, Anis
Diponegoro Journal of Accounting Volume 2, Nomor 1, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

Intellectual capital disclosure is a tool that can be used by a company to communicate withtheir stakeholders. With disclose company intellectual information, a company could decreaseasymmetric information level with their stakeholders. The nature of intellectual capital disclosureis voluntary disclosure, therefore, a company had choose to not disclose some information if theirfelt it will not bring an advantage for them. The purpose of this research is to compare intellectualcapital disclosure in the prospectus with the intellectual capital disclosure in the subsequentannual report. The main objective was to investigate a company commitment toward intellectualcapital disclosure. A higher level of disclosure on annual report showed a company commitmenttoward intellectual capital disclosure. The second objective was to investigate whether companiesreport more on intellectual capital in the prospectus rather than in annual report.This study was a quantitative study using secondary data, namely a company prospectusand subsequent annual report which collected from www.idx.co.id also pojok BEI UNDIP. Numberof used were as many as 38 different companies, which IPO from 2005-2010 in four differentcategory industry, which banking, manufactured, services, and property. 47 item of intellectualcapital disclosure measured using content analysis method. SPSS version 17.0 was used toprocessing data through multiple linier regressions.The result of hypothesis test showed the existence of intellectual capital disclosurecommitment was not confirmed. Moreover, the results showed that companies report moreextensively on intellectual capital in their prospectus rather than their annual report.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI FINANCIAL STATEMENT FRAUD DALAM PERSPEKTIF FRAUD PENTAGON Ade Rizky Novitasari; Anis Chariri
Diponegoro Journal of Accounting Volume 7, Nomor 4, Tahun 2018
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to obtain empirical evidence and to examine the elements of fraud in fraud pentagon theory against indications of financial statement fraud on nonfinancial sector companies in Indonesia at 2009-2014. Independent variables in this research were financial stability, financial target, external pressure, nature of industry, ineffective monitoring, change in auditor, change of director, and frequent number of CEO’s picture, while the dependent variable was financial statement fraud.The population in this study was nonfinancial companies listed on the Indonesia Stock Exchange in 2008 to 2013, based on the investigation result of Indonesia Financial Services Authority in 2009 to 2014 towards the listed companies that proved have done the VIII.G.7 infraction, the financial statement fraud. Total samples used in this study were 60 companies, consist of 30 companies which classified had done the financial statement fraud, and 30 companies which not classified had done the fraud as matched companies by the criteria on the same of industry and total asset. This research was conducted by quantitative methods using secondary data. Data analysis was performed by the descriptive statistic analysis, multikolonieritas test, and hypothesis test with logistic regression analysis.The results of this study indicate that there are two variables which were significant positive in influencing the financial statement fraud, including and the change in auditor and frequent number of CEO's picture. These variables represent the two elements in a pentagon fraud Crowe's theory; rationalization and arrogance.
ANALISIS PENGARUH FAKTOR-FAKTOR FUNDAMENTAL PERUSAHAAN TERHADAP MASUK ATAU KELUARNYA PERUSAHAAN DARI INDEKS LQ45 (Studi Kasus Perusahaan yang terdapat pada Indeks LQ45 2009-2013) Hisyam Luthfi; P. Basuki Hadiprajitno
Diponegoro Journal of Accounting Volume 3, Nomor 2, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

The company list change included in LQ45 index calculation was done to make LQ45 index adjustment to market condition. The factor of fundamental firm that can affect added or deleted firm from LQ45 index will affect investment behavior of the investor. This research was done to analyze the impact of fundamental firm factors to market beta at LQ45 index in the period of 2009-2013. This research is replication of a research done by Geppert, et al (2011) and in this research using the LQ45 index as the object under study. Delta beta firm, delta correlations, delta stock variation, and delta market variation were used in the research done by Geppert, et al (2011) to analyze fundamental firm to market beta.            The population of this research was the companies that listed in LQ45 index in the period of 2009-2013. The total samples were 108 companies that added or deleted from LQ45 index in the period of 2009-2013. Ordinary Least Square (OLS) was used in this research as a regression analysis.            The result of this research showed that the delta beta firm, delta correlations, delta stock variation, and delta market variation did not have any significant effect to market beta. The impication of this research showed that added or deleted companies from LQ45 index were not influenced by changes in the firm’s fundamental, but rather to the market capitalization, trading activity, financial condition and growth prospects of the company.
PENGARUH KARAKTERISTIK KOMITE AUDIT TERHADAP PENGUNGKAPAN INTELLECTUAL CAPITAL Daniel Bouman Hasurungan Sinaga; Dul Mu’id
Diponegoro Journal of Accounting Volume 4, Nomor 3, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

This   study aims   to   obtain empirical evidence about the influence of     the   audit committee  characteristics  which consist of proportion of the audit committee size, audit committee meetings   and   audit committee expertise that influencing   the intellectual capital disclosure. This research is replication with modification of the research Ningsih (2014).The population used in this study is all publicly traded companies listed on the Indonesia  Stock  Exchange  in  2013  with  sample  were  181  companies.  The  sampling method used in this study is random sampling. The data used is secondary data that are audited annual report in 2013 which has been published and the data on the date of publication of   financial statements. This study uses the technique of multyple linear regression analysis.The results of this research showed that proportion of audit committee size and audit committee expertise not significantly effect intellectual capital disclosure. While the frequency of audit committee meetings significantly intellectual capital disclosure and also one variables control which used in this research, ROA have significantly effect to intellectual capital disclosure but board independence, listing age, and sales do not have significant effect intellectual capital disclosure.
ANALISIS HUBUNGAN ANTARA ATRIBUT KUALITAS AUDIT DENGAN BIAYA EKUITAS MODAL (Studi Empiris pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Tahun 2009-2011) Prasetyo Suparno, Denny; Kiswara, Endang
Diponegoro Journal of Accounting Volume 2, Nomor 3, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

Audit This study aimed to analyze the relationship between audit quality attributes to the cost of equity capital. This study uses four variables : the cost of equity capital is proxired using the debt to equity rasio, the size ofthe public accounting firm, auditor industry specialization and audit tenure. This study used a sample of companies listed on the Indonesia Stock Exchange (IDX) 2009-2011. A total of 37companies in Indonesia that meet the criteria that have complete data for this study, which is expressed asa sample.This study uses quantitative methods and analysis methods usingpartial test using SPSS21.Test results of this study indicate that the size of the firm and audi ttenure is not significantly negatively related to the cost of equity capital. Auditor industry specialization and are not positively related significantly to the cost of equity capital. While testing conducted together all the variables on the cost of equity capitalis negatively related and does not significantly affect the cost of equity capital.
PENGARUH KOMPETENSI SUMBER DAYA MANUSIA, PENERAPAN STANDAR AKUNTANSI PEMERINTAH DAN PERAN INTERNAL AUDIT TERHADAP KUALITAS LAPORAN KEUANGAN (Studi Empiris Pada SKPD Kabupaten Demak) Adrian Farros Elfauzi; Sudarno Sudarno
Diponegoro Journal of Accounting Volume 8, Nomor 2, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the factors that influence the quality of regional financial reports in the Demak District SKPD. As well as knowing the efforts made by the Government of Demak Regency to obtain fair opinions without exceptions. These efforts need to get appreciation from local government officials. The aim of this Government is to improve the reliability of the quality of the financial statements produced, especially in terms of asset management.The sample used in this study were 141 respondents with purposive sampling technique in Demak Regency. Data was obtained by distributing questionnaires. Questionnaires returned were 138 questionnaires. Data analysis used is test instrument, descriptive statistics, classical assumption test and hypothesis test.The results showed that the competence of human resources had a significant positive effect on the quality of financial statements, while government accounting standards, did not affect the quality of financial reports and the role of internal audit had a significant negative effect on the quality of financial statements.
ANALISIS FAKTOR - FAKTOR YANG MEMPENGARUHI STRUKTUR MODAL PERUSAHAAN PERTAMBANGAN DI INDONESIA Cahyo Kurniawan; Etna Nur Afri Yuyetta
Diponegoro Journal of Accounting Volume 4, Nomor 4, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

This research aims to analyze the effect of the variables in predicting the company's capital structure. The variables in this research consist of free cash flow (FCF), tangible assets (TAN), firm size (SIZ), and profitability (PRO). The population of this study was all  mining company listed in Indonesia Stock Exchange (ISX) in 2009-2013. Sampling was done by using purposive sampling method and obtain 23 companies with a total of 115 data in this research period. This research used multiple linear regression analysis for testing the influence of independent variables on dependent variable.Results from this research showed that free cash flow significantly and have an influence on the increase or decrease the company's capital structure. Tangible assets and profitability negative significantly influence to the mining company's capital structure. Firm size did not significantly influence to the mining company's capital structure.

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