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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 KUALITAS LABA TERHADAP ABNORMAL AUDIT DELAY DAN DAMPAKNYA TERHADAP RELEVANSI LABA (Studi pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2017) Dipa Radipa; Imam Ghozali
Diponegoro Journal of Accounting Volume 8, Nomor 4, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

This study discusses the improvement of earnings quality against abnormal audit delays. The independent variable in this study is earnings quality. While the dependent variable used in this study is the relevance of earnings.This study uses secondary data from reports of manufacturing companies listed on the Indonesia Stock Exchange. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange in 2015-2017. Data collection methods use the method of merging data (unification). The total sample of this study was 160. This study uses multiple regression analysis methods for the relationship between the independent variable and the dependent variable. The results showed earnings quality had a negative and significant effect on the delay in abnormal audits and the delay in abnormal audits had a significant effect on the relevance of values but with a positive direction.
FAKTOR-FAKTOR YANG MEMPENGARUHI KEBIJAKAN DIVIDEN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI PERIODE TAHUN 2011-2013 Wicaksono, Santiko
Diponegoro Journal of Accounting Volume 3, Nomor 4, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to determine the effect of profitability, liquidity, leverage, growth and firm size on dividend policy. The population in this study are all companies listed in Indonesia Stock Exchange (IDX). The sampling technique used was purposive sampling or sampling based on criteria - criteria, namely: (1) companies that earn profits in a row from 2011-2013. (2) The financial statements of companies using local currency. (3) a company that always pay dividends in a row in 2011-2013. The analytical tool used is multiple linear regression analysis. Based on the results of tests performed can be seen that: (1) Profitability positive effect on dividend policy, meaning that the higher the profitability, the higher the dividend. (2) Liquidity no effect on dividend policy. (3) Leverage has no effect on dividend policy. (4) Growth negatively affect the Company's dividend policy, meaning that the higher the growth of the company, it will reduce the dividend policy (5) Firm size has no effect on dividend policy.
EVALUASI PENERAPAN PSAK 55 (MENGENAI INSTRUMEN KEUANGAN: PENGAKUAN DAN PENGUKURAN) PADA PENURUNAN NILAI DAN TIDAK TERTAGIHNYA ASET KEUANGAN, PERLAKUAN AKUNTANSI, DAN NILAI PERUSAHAAN (STUDI KASUS PAD PT.ABC VENTURA) Muhammad Evan Secarian; Endang Kiswara
Diponegoro Journal of Accounting Volume 1, Nomor 1, Tahun 2012
Publisher : Diponegoro Journal of Accounting

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Abstract

The aim of this research was to analyze the implementation of  PSAK 55  Financial Instrument: Recognition and Measurement and focuses on  Impairment of Financial Assets Measured at Amortized Cost had used by PT. ABC Ventura based on PSAK 55, accounting treatments and company value with book value method. This study was conducted with qualitative methods through a case study on PT. ABC Venture by interviewed staff and president and do library research obtained directly from the company and another object. The results of this study indicates that PT.ABC Ventura was implementing PSAK 55 and obey the standards, accounting treatment has been implemented with good and the impact of that is financial statement can be reliable for customer and shareholder, and know the company value of PT.ABC venturwewith book value method.
FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN EMISI KARBON DAN REAKSI SAHAM PADA PERUSAHAAN MANUFAKTUR DI INDONESIA Rezka Krisna Wardhani; Warsito Kawedar
Diponegoro Journal of Accounting Volume 8, Nomor 2, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this study was to examine the effect of liquidity, financial performance, and the reputation of public accounting firms on disclosure of carbon emissions and the reaction of shares in manufacturing companies in Indonesia. The population in this study consisted of manufacturing companies in the Indonesia Stock Exchange for the period 2013 - 2017 that publish annual reports and disclose carbon emissions. Sampling is done using the purposive sampling method. The total sample of this study was 78 companies. This study uses multiple regression analysis to test hypotheses. The results of this study indicate that all independent variables such as liquidity, financial performance, and the reputation of public accounting firms have a positive influence on disclosure of carbon emissions. However, in reaction to stocks only liquidity has a positive effect.
Analisis Faktor-faktor yang Mempengaruhi Audit Delay dan Timeliness pada Perusahaan Publik di Indonesia (Studi Empiris pada Perusahaan yang Terdaftar Secara Konsisten di LQ45 pada Bursa Efek Indonesia) Baradha Pratama; Santosa Adiwibowo
Diponegoro Journal of Accounting Volume 3, Nomor 2, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

The aim of this research is to analyze the effect of profitability, company size, solvability rate,industry classification, and size of public accounting firm to audit delay and timeliness of the go public company that listed as LQ45 in Indonesian Stock Exchange in the years of 2009-2012.            There are seven variables in this research that consist of five independent variables namely profitability, firm size, solvability rate, industry classification, and size of public accounting firm and two dependent variables namely audit delay dan timeliness. The method of sample selection in this researc using purposive sampling method which consist of 24 companies that consistenly listed as LQ45 in Indonesian Stock Exchange in the periode of 2010-2013 were consistenly submitted financial statement for 2009-2012. The analysis tool that used in this research is multiple regression.            According to the results of research, it can be concluded that audit delay affected by company size, solvability rate, and industry classification. While timeliness is affected by industry classification and solvability rate.
FAKTOR-FAKTOR YANG MEMPENGARUHI TINGKAT KEPATUHAN PERUSAHAAN GO PUBLIC PADA KONVERGENSI INTERNATIONAL FINANCIAL REPORTING STANDARD (Studi Empiris pada Perusahaan yang Terdaftar di Index LQ45) Aldo Ganesha; Endang Kiswara
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 effect of firm size, profitability, leverage, auditor type, listing status, international visibility, and the types of companies on the level of compliance of the public company  with  IFRS  convergence  in  2012.  This  research  was  conducted  by  method  of documentation on the financial statements on listed in the index LQ45 Indonesia Stock Exchange (IDX) and analyzed using multiple linear regression model. The results of this study showed that only type of auditor has significant positive effect on the level of compliance of the public company on IFRS convergance in 2012. This is due to the company in Indonesia which financial statements will be audited by the big four, tend to have used PSAKs converging with IFRS. This is what makes the auditor type variable has a positive and significant effect on the level of compliance with IFRS in Indonesia.
PENGARUH EFEKTIVITAS KOMITE AUDIT TERHADAP FINANCIAL DISTRESS Ardina Nuresa; Basuki Hadiprajitno
Diponegoro Journal of Accounting Volume 2, Nomor 2, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

This study analyzes the impact of audit committee effectiveness on financial distress by using discriminant analysis (z-score). The effectiveness of audit committee can be seen from size of audit committee, independence of audit committee, frequency of audit committee meeting, and financial knowledge of audit committee. This study use one control variable is firm size. Population that use in this study is 603 listed manufactured firms in Indonesia Stock Exchange in 2008-2011. Based on purposive sampling method, there are 209 samples consist of 33 financially distressed firms and 176 non financially distressed firms. Financial distress criteria is measure by discriminant analysis (z-score). Data analysis using logistic regression with SPSS 16. The result show that frequency of audit committee meeeting and financial knowledge of audit committee have significant negative affect with financial distress. 
PENGARUH MULTIPLE LARGE OWNERSHIP STRUCTURE DAN AKTIVITAS KOMITE AUDIT TERHADAP BIAYA AUDIT Vanda Ayu Cahyaningtyas; Herry Laksito
Diponegoro Journal of Accounting Volume 8, Nomor 2, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

The objective of this study is to examine the effect of multiple large ownership structure and audit committee activity as independent variable against audit fees as a dependent variable. This study refers to the research conducted by Adelopo (2007) in the United Kingdom with some modification to the control variable and the sum of population as a research’s sample. The population in this study is all non-financial companies listed on the Indonesia Stock Exchange in 2017. The method used is purposive sampling. The number of samples that meet the requirements for the study is amounted to 159 companies. Multiple regression were used to test both hypotheses in the study. From the two research hypotheses, the result of the first hypothesis indicate that multiple large ownership structure do not have significant negative effect on audit fees. This is due to the fact that the owners of the company’s stock block in Indonesia tends to be less than four, so that it is classified as a diffused firms. Whereas in the second hypothesis, the audit committee activity have a significant positive effect on the audit fees.
ANALISIS PENGARUH PERSAINGAN TERHADAP AGENCY COST (Studi Empiris Perusahaan Manufaktur yang Terdaftar di BEI pada Tahun 2010-2012) Prawibowo, Teguh; Juliarto, Agung
Diponegoro Journal of Accounting Volume 3, Nomor 3, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

The objective of this research is to analyze the effect of competition on agency cost. In this research, the competition is proxied by PPE (Property, Plant, and Equipment), CPS (Cost per Sale), and Company’s Sales while agency cost is proxied by audit fee. This research is based on previous research conducted by Nayeri and Salehi (2013) and Valipour et.al. (2013).The sample of this research was manufacturing company which listed on the Indonesian Stock Exchange (BEI) in the year 2010 to 2012. Data were collected by using purposive sampling method and 131 observation data were analyzed. The hypothesis testing of this research utilized multiple regression analysis with SPSS realease 20.The results of multiple regression analysis show that the PPE (Property, Plant, and Equipment) has no significant effect on audit fees. Meanwhile, CPS (Cost per Sale) has significant negative effect on audit fees and Company’s Sales has significant positive effect on audit fees. The results indicate that competition can mitigates agency cost. 
PENGARUH KETERTARIKAN INVESTOR ASING DAN KEPEMILIKAN INSTITUSIONAL TERHADAP PENGHINDARAN PAJAK PERUSAHAAN Irsalina Nur Idzni; Agus Purwanto
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 foreign ownership, the number of commissioners of the board of directors or foreign, institutional ownership against corporate tax avoidance in the annual report published by companies.The population used in this study are all public companies is composed of non-financial companies listed on the Indonesia Stock Exchange in 2013 to 2015 which publishes an annual report as well as the complete financial reports. The sampling method used in this research is purposive sampling, and obtained a sample of 182 companies. This study uses the technique of multiple linear regression analysis.The results of this study indicate that foreign ownership, no positive effect on corporate tax avoidance. While the board of directors or commissioners of foreign and institutional ownership has a positive influence on corporate tax avoidance.

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