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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 REAKSI INVESTOR TERHADAP PENERIMAAN LAPORAN OPINI AUDIT GOING CONCERN Indriani, Widya; Ratmono, Dwi
Diponegoro Journal of Accounting Volume 4, Nomor 2, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this research is to obtain empirical evidence on investor reaction to going concern audit reports. Investor reaction is measured by cumulative  abnormal return (CAR) with the market adjusted model. Institutional ownership is used as a moderating variable. This research hypothesized  that going concern  audit  reports, going  concern  audit reports that cited financing problems,  and going  concern  audit reports  moderated  by institutional  ownership  have negative influence on investor reaction.The sample in this research is all firms listed in Indonesia Stock Exchange during 2008-2013 that received going concern audit reports. The sampling method is purposive sampling, with the final sample is 95 firms. The hypothesis tested using multiple regression with OLS assumptions and one-sample t-test.The result  indicates  going  concern  audit  report  has a significant  negative  influence  on investor reaction. Going concern audit reports that cited financing  problems have no significant influenced  on investor  reaction.  Institutional  ownership  can’t strengthen  the influence  of going concern audit reports on the investor reaction.
MAPPING INTERNATIONAL FINANCIAL REPORTING STANDARDS CONVERGENCE ON FINANCIAL STATEMENTS (A COMPARATIVE STUDY BETWEEN UNILEVER AT UNITED KINGDOM AND INDONESIA) Enjelina Intan Prima Dewi; Endang Kiswara
Diponegoro Journal of Accounting Volume 2, Nomor 2, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

IFRS convergence came in response to the need for relevant and comparable accounting information. IFRS convergence in the EU has started since 2005. While in Indonesia have been fully adopted IFRS from 2012. By doing convergence, then the previous financial statements presented on a GAAP basis will be amended. This study aimed to answer questions such as: what does the complexity of the load of works to be done by a company that has not been fully adopted IFRS; identify the impact of the convergence of IFRS on accounting policies and information and disclosures in the notes to the financial statements of the companies; and what is the proposed mapping strategy that could assist the companies to do their convergence action.The research was conducted by the comparative method of qualitative analysis through case studies on two companies, Unilever Group in the UK and PT.Unilever Indonesia Tbk in Indonesia. The data used are secondary data from the companies’ annual financial statements in 2011. Analysis of the financial statements of the company made toward the 12 IFRS, 26 IAS and 26 PSAK.Refer to 12 IFRS, 26 IAS ,and 26 PSAK analyzed the results showed that the load of works of company (PT. Unilever Indonesia Tbk) that will be full convergence with IFRS is quite complex because of the number of standards to be adopted and the nature of the regulatory principle-based so it requires more judgment and disclosures in the notes to the financial statements. Disclosures made in the notes to the financial statements are more detail because of the use of judgment in financial reporting. The impact of IFRS convergence is significantly seen in the concept of measuring the elements of financial statements in which the fair value is more widely used. Disclosure of items in financial statements is more detail due to the using of judgment in financial reporting. Understanding and evaluating toward new adopted standards and developing a robust accounting policies and procedures followed by gradual adoption of standards is one of mapping strategy that could assist the companies in doing their convergence action.
PENGARUH AFILIASI KELOMPOK BISNIS TERHADAP MANAJEMEN LABA DENGAN KUALITAS AUDIT SEBAGAI MODERASI (Studi Empiris pada Perusahaan Fast Moving Consumer Goods di 5 Negara Emerging Markets ASEAN) Andi Eko Yuliantoro; Rr. Karlina Aprilia Kusumadewi
Diponegoro Journal of Accounting Volume 8, Nomor 3, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the moderating role of audit quality on the association between business group affiliation of firms and earnings management in FMCG companies in 5 emerging markets in ASEAN. In this study, earnings management is proxied by discretionary accruals. Audit quality is measured by two proxies, they are the Big 4 accounting firms and auditor industry specialization. In addition, this study also uses company leverage and loss as a control variable. The population of this study consists of manufacturing companies in the consumer products sector listed in the Bloomberg database in 5 ASEAN countries which are Indonesia, Malaysia, Philippines, Thailand and Vietnam for the period 2017. The method used for sampling is purposive sampling. The total sample used in this study is 165 companies. Hypothesis testing is done with Ordinary Least Square (OLS) regression analysis on the first hypothesis and Moderated Regression analysis (MRA) on the second hypothesis. The results of this study show that business group affiliation has a significant positive effect on earnings management and audit quality is able to weaken the association between business group affiliation and earnings management.
ANALISIS PENGARUH CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN Ramadhan Sukma Perdana; Rahardja Rahardja
Diponegoro Journal of Accounting Volume 3, Nomor 3, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

Financial crisis in many countries as a result of weak good corporate governance practices, have focused  attention  on  the  importance  of  good  corporate  governance. Application of corporate  governance  by  companies  with  the  objective  of creating management good  management  and  accountability  for  the  company's credibility that is expected to enhance firm value. This study aimed to analyze the effect of  the application of mechanism corporate governance on firm value. The population of this study is banking companies listed in Indonesian Stock Exchange (IDX) in 2010-2012. The total study observations was 78. Results of this study showed that institutional ownership no significant effect to firm value. Second, audit committee no significant effect to firm value. Third, external auditor no significant effect to firm value. Meanwhile, there are significant effect on managerial ownership and the proportion of independent board to firm value.
PENGARUH AUDITOR RELATIONSHIPS TERHADAP KUALITAS AUDIT PADA PERUSAHAAN MANUFAKTUR DI INDONESIA (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar pada Bursa Efek Indonesia Tahun 2011) Wisanggeni, Antonius Anadri; Ghozali, Imam
Diponegoro Journal of Accounting Volume 6, Nomor 1, Tahun 2017
Publisher : Diponegoro Journal of Accounting

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Abstract

The objective of this study is to provide empirical evidence on the association of audit quality with audit tenure which would support the argument for auditor rotation being prescribed by regulation in Indonesia. Audit tenure is measured having regard to both the duration of relations between the lead audit partner and client firm management (person to person relations), as well as the duration of the audit firm’s engagement by the client (firm to firm). Using the setting of when Indonesia firm were adopting the International Financial Reporting Standards (IFRS). We examine 79 publicly listed Indonesia firms period of 2011. By using regression analysis technique, the results show that evidence of a negative association between the length of tenure between the lead audit partner and client firm management (person-to-person relations) and audit quality. Conversely we find a negative relation between audit firm engagement by the client (firm-to-firm) and audit quality.
PENGARUH MODAL INTELEKTUAL TERHADAP KINERJA BISNIS BANK UMUM SYARIAH (BUS) DI INDONESIA Nanda Harianto; Muchamad Syafruddin
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 was to determine the effect of intellectual capital on the business performance of Sharia Commercial Banks in Indonesia. Dependent variable used in this study is the financial performance of Sharia Commercial Banks  based on islamicity financial performance index. Independent variables used in this study is the intellectual capital which is measured by using Pulic model that called Value Added Intellectual Coefficient (VAIC). The sample in this study is the Sharia Commercial Banks registered in Bank Indonesia in 2008-2011. The sample was selected using purposive sampling method and obtained eleven banks being sampled. Pulic model (Value Added Intellectual Coefficient) was used as a measure of the efficiency of components of intellectual capital: physical capital coefficient (VACA), human capital coefficient (VAHU), and  structural capital coefficient (STVA). This study used partial least squares to analyze the data.The results showed that the intellectual capital  significantly effect on Business Performance Sharia Commercial Banks and can be used to predict future Business Performance Sharia Commercial Banks. In addition the average growth of intellectual capital (ROGIC) also significantly influence future Business Performance Sharia Commercial Banks.
FAKTOR-FAKTOR YANG MEMPENGARUHI FINANCIAL STATEMENT FRAUD DITINJAU DARI FRAUD TRIANGLE PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA PERIODE 2015-2017 Sabat Adrian Kayoi; Fuad Fuad
Diponegoro Journal of Accounting Volume 8, Nomor 4, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

This research aims to obtain empirical evidence about effectiveness of the fraud triangle are pressure, opportunity and rationalization in detecting financial statement fraud. The variables of the fraud triangle that used is a pressure with proxy financial stability (ACHANGE), external pressure (LEVERAGE), personal financial need (OSHIP), financial targets (ROA), opportunity with proxy ineffective monitoring and nature of industry (RECEIVABLE), and rationalization with proxy rationalization and foreign ownership. In this research to detecting financial statement fraud used a proxy earnings management with discretionary accruals as the dependen variabel. The population of this research is the banking companies listed in Indonesia stock exchange in 2015-2017. Total sample of this research is 58 manufacturing companies with three years observation. Data analysis was performed with the classical assumption and hypotesis testingusing linear regression. The result of this research indicates that the external pressure (LEVERAGE) and financial targets (ROA) influence the financial statement fraud. Meanwhile financial stability (ACHANGE), personal financial need (OSHIP), rationalization, ineffective monitoring, foreign ownership and nature of industry (RECEIVABLE) has no significan impact on financial statement fraud.
Pengaruh Kompetensi dan Independensi Terhadap Kualitas Audit dengan Motivasi dan Etika Auditor sebagai Variabel Moderasi (Studi Empiris Pada Kantor Akuntan Publik di Jakarta) Ditia Ayu Karnisa; Anis Chariri
Diponegoro Journal of Accounting Volume 4, Nomor 2, Tahun 2015
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Abstract

This study aimed to determine the effect of competence and independence on audit quality with motivation and ethics of auditors as moderating variablesThe population in this study is auditors who work in Public Accounting Firm (KAP) listed in the IAI (Institute of Accountants Indonesia) in Jakarta as much as 237 KAP. Samples were selected by purposive sampling technique with certain criteria : KAP at least has 3 partmers which resulted 43 respondents.The results of study showed that only competence affected audit quality. Meanwhile independence did not significantly influence audit quality. In addition, motivation and ethics audit did not moderate the relationship of competence and audit quality as well as the relationship of independence and audit quality.
PERSEPSI MAHASISWA AKUNTANSI DAN AKUNTAN PENDIDIK TERHADAP KOMPETENSI YANG DIBUTUHKAN LULUSAN AKUNTANSI Tri Riczqi Srihadi Putri; Puji Harto
Diponegoro Journal of Accounting Volume 1, Nomor 1, Tahun 2012
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Abstract

This study investigates what competencies accounting students and accounting academics perceive have been developed during an undergraduate course, and compare this to competencies that they believe need for career success. The questionnaire in this study is a questionnaire that has been used previously by Kavanagh (2008), which was adapted from Albrecht and Sack (2000). The questionnaire used was tested validity and reliability. The method of analysis used is paired sample t-test. The results showed that there is a large discrepancy between the two.
ANALISIS PENGARUH BIAYA AUDIT RELATIF TERHADAP LOYALITAS KLIEN PADA PASAR AUDIT DI INDONESIA Karina Febri Ramadhani; Muchamad Syafruddin
Diponegoro Journal of Accounting Volume 8, Nomor 3, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine impact of audit fees relative to client loyalty and degree of loyalty . The independent variables of this study are relative audit fees and the dependent variable is loyalty and degree of loyalty by being influenced by other factors namely Big 4, Company Size, Company Growth, and Leverage. The research data is secondary data from financial statements and annual reports from companies of all sectors listed on the Indonesia Stock Exchange in 2011-2017. The research sample was obtained using a sample collection method, namely purposive sampling. The total sample of this study was 152 companies. This study uses the method of logistic regression analysis and ordinal logistic analysis. The findings of this study indicate that there is a negative influence on audit costs relative to client loyalty and the level of client loyalty.

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