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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 FAKTOR INTERNAL DAN EKSTERNAL PERUSAHAAN TERHADAP AUDIT REPORT LAG (Studi Empiris pada Perusahaan Non-financial yang Terdaftar di Bursa Efek Indonesia Tahun 2012) Fina Ayu Shabrina; Shiddiq Nur Rahardjo
Diponegoro Journal of Accounting Volume 3, Nomor 2, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

Timeliness of corporate annual financial reports is an important factor that affect to the usefulness of information in the financial reports to be used by stakeholders for decision-making. The length of audit process led to the emergence of Audit Report Lag (ARL), which is the time gap between the date of accounting financial year end and the date issuance of audited financial report. The purpose of this study is to analyze the factors: audit committee size, audit committee meeting, audit committee independence, audit committee qualification, company size, firm performance, auditor type, and audit opinion that affect to ARL. The populations in this study are all non-financial companies listed on the Stock Exchange in 2012. Sampling in this study using stratified proportional random sampling method. The total numbers of samples were 200 companies. Data used in this study was company’s annual financial reports that were derived from sites Indonesia Stock Exchange. Then, data were analyzed using multiple linear regression analysis. The result of this study shows that only factor audit committee size, audit committee qualification, company size, and audit opinion has significant influence on the ARL. While other factors, audit committee meeting, audit committee independence, firm performance, and auditor type has no significant effect on the ARL.
ANALISIS PENGARUH AUDIT TENURE, ROTASI KAP, UKURAN KAP, DAN KOMITE AUDIT TERHADAP KUALITAS AUDIT PADA PERUSAHAAN MANUFAKTUR DI INDONESIA Sulthon, Muhajir; Cahyonowati, Nur
Diponegoro Journal of Accounting Volume 4, Nomor 2, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

This study purposed to explore the empirical evidence regarding the effect of audit tenure, the rotation of the audit, the size of the public accounting firm, and audit committee on aud it quality. This study uses three control variables which are firm size, firm risk, and growth of the company. The  population of this study is all manufactur companies listed in Indonesia Stock Exchange 2008-2013. The criterias of the sample are manufacturing companies listed in Indonesia Stock Exchange on January 1, 2008 until December 31, 2013, and the company has a complete data for all variables measurement. The total  sample consists   to  71  companies.  this study uses  multiple regression. The results showed that audit tenure, audit rotation, the size of public accounting firm, and   audit committee have a significant effect on audit quality. In this study audit tenure has a negative effect to the audit quality, it shows that longer audit tenure public aco ounting produces better audit quality
PERBEDAAN REAKSI PASAR DAN KINERJA AKUNTANSI PERUSAHAAN PROSPECTOR DAN DEFENDER: ANALISIS DENGAN PENDEKATAN LIFE CYCLE THEORY Anis Dwiatmajanti; Nur Cahyonowati
Diponegoro Journal of Accounting Volume 2, Nomor 3, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

Prospector and defender are two different types of extreme strategies.Habbe and Hartono (2001) and Saraswati and Atmini (2007) suggested on the differences in accounting performance and market reaction of prospector and defender. Earnings growth, sales growth, dividend payout ratio, return on investment and the market reaction are variables that is used to determine the implications of the organizational strategy, i.e.This study discusses the differences in accounting performance and market reaction of prospector and defender firms from 2006-2010. This research adds return on investment (ROI) as new measurement of accounting performance.Selecting of prospector and defender firms is determined using four variables,  the ratio of the number of employees to total net sales, the ratio of price to book value, the ratio of capital to total assets, and the ratio of capital expenditure to market value of equity. Four proxies of this research is analyzed by Common Factor Analysis. Sample of this study consisted of 20 companies, each 10  companies categorized as a prospector and defender. Life cycle theory is used to analyze the differences in accounting performance measurement prospector and defender. Data were analyzed using T-Test and Mann-Whitney U-Test. The results of the study showed that there was no difference in earnings growth, return on investment, and market reactions between companies prospector and defender firms. On the contrary, the company's sales growth and dividend payout ratio of defender firms is higher than the prospector firms.
PENGARUH MANAJEMEN LABA TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (Studi Kasus pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2013-2016) Nur Gandhi Mahesti; Zulaikha Zulaikha
Diponegoro Journal of Accounting Volume 8, Nomor 1, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

The research aims to analyze the influence of earnings management on Corporate Social Responsibility disclosures used control variables include size, leverage and return on assets (ROA). This research used 280 samples of manufacturing firms listed in Indonesian Stock Exchage (IDX) during 2013 to 2016. The sampling method is purposive one. Data analyzed used multiple regression.The results show that earnings management positivly to Corporate Social Responsibility disclosures. This study showed companies that do earnings management tend to make high Corporate Social Responsibility disclosures than companies that does not earnings management.
PENGARUH UKURAN PERUSAHAAN, LEVERAGE, PROFITABILITAS, CAKUPAN OPERASIONAL PERUSAHAAN, DAN SERTIFIKASI ISO 14001 TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (Studi pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2012-2013) Adetya Agung Kusumo Bawono; Haryanto Haryanto
Diponegoro Journal of Accounting Volume 4, Nomor 3, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to test empirically the effect of firm size, leverage, profitability, operational scope of the company, the certification of ISO 14001 on the disclosure of corporate social responsibility in manufacturing companies in Indonesia. Samples were taken by using purposive sampling then selected with predetermined criteria and obtained a sample of 192 companies. This study uses secondary data, annual report manufactur companies listed in Indonesia Stock Exchange 2012-2013. Data analysis techniques used in this research is multiple linear regression analysis technique. The results showed that the variable size of the company and ISO 14001 certification has a positive significant effect on the disclosure of corporate social responsibility. While variable leverage, profitability, and operational coverage th```e company has no significant effect on the disclosure of corporate social responsibility.
FAKTOR-FAKTOR PENENTU TARIF BIAYA AUDIT EKSTERNAL PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (Studi Empiris terhadap Perusahaan yang terdaftar di Bursa Efek Indonesia) Pradana, Satria Edvan Nanda; Purwanto, Agus
Diponegoro Journal of Accounting Volume 5, Nomor 3, Tahun 2016
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to determine the effect of political connection, CEO’s gender, external auditor’s reliance on internal auditor and firm size towards the audit fees.  The population in this study is the all companies listed in Indonesia Stock Exchange in the period 2010 to 2014. Sampling technique used is purposive random sampling. The analytical tool used is multiple linear regression analysis.Based on the results of tests performed can be concluded that: political connection does not affect and insignificant toward the audit fee. CEO’s gender negatively affect and significant toward the audit fee. External auditor’s reliance on internal auditor does not affect and insignificant toward the audit fee. Firm size positively affect and significant toward the audit fee.
ANALISIS PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN DAN NILAI PASAR PERUSAHAAN (Studi pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Tahun 2008-2012) Feri Rachman; Marsono Marsono
Diponegoro Journal of Accounting Volume 3, Nomor 1, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to analyze the influence of intellectual capital on the financial performance and market value of the company. This study also aims to analyze the influence between the components of intellectual capital, i.e.: human capital, customer capital, innovation capital, and process capital. Because of that the components of intellectual capital that became the core of forming a competitive advantage for the company were known.This study uses purposive sampling method which the determining of sample is based on certain criteria. The sample of this study is a secondary data which obtained from the financial statements of companies on the Indonesian Stock Exchange in 2008-2012. From all of those companies in 5 years period, 11 qualified companies were selected, so the total sample was 55. Data analysis was performed using analysis tools Partial Least Square (PLS).The result of this study shows that not all of intellectual capital components have significant effect to financial performance and market value of the company. Innovation capital has no effect to human capital, but it has significant effect to customer capital. Process capital has significant effect to customer capital. Human capital has no effect to customer capital, but it has significant effect to financial performance and market value of the company. Customer capital has no effect to financial performance and market value of the company. Financial performance has significant effect to market value of the company.
FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP PENGHINDARAN PAJAK PERUSAHAAN Kosyi Hadi Prayogo; Darsono Darsono
Diponegoro Journal of Accounting Volume 4, Nomor 2, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to analyze the effect of board compensation, financial sophistication for audit committee, independence board of commisioner, majority shareholding, public shareholding, and board shareholding to tax avoidance measured by effective tax rate. The study population was 416 manufacturing companies that listed in Indonesia Stock Exchange during 2012-2014. The sample used were selected by purposive sampling method. After eliminating data with  several criteria, 110 companies are identified as samples during observation period  2012-2014. Hypothesis testing is performed by using the Regression Analysis. The result of this study showed that financial sophistication for audit committee and majority shareholding structure are consistent with hypothesis which has positively significant effect on tax avoidance. In the other hand, board compensation, independence board of commisioner, public shareholding structure, and board shareholding structure are not consistent with hypothesis that has not significantly effect on tax avoidance.
PENGARUH CAR, FDR, NPF, DAN BOPO TERHADAP ROE BANK SYARIAH MANDIRI PERIODE DESEMBER 2008-AGUSTUS 2012 Thyas Rafelia; Moh. Didik Ardiyanto
Diponegoro Journal of Accounting Volume 2, Nomor 1, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

The research aimed to examine the effect of Adequancy Capital Ratio (CAR), Financing to DepositRatio (FDR), Non Performing Financing (NPF), and Operating Expenses to Operating Income(OEOI) for profitability of Mandiri Islamic Bank. Profitability measurement tools used wereReturn on Equity (ROE). Mandiri Syariah Bank (BSM) was taken as sample for This research.The data used for this research were obtained from the data of Monthly Published FinancialReport Period December 2008 up to August 2012. The analysis technique used is linear regressionthat aims for estimating the relationships among variables. The results of this research indicatethat CAR, FDR, NPF, and OEOI influentials to ROE. There are two variables that significantlypositive effect on ROE, FDR and NPF. The other variable have a significant negative effect isOEOI, while CAR negative but not significant effect on ROE
PENGARUH KARAKTERISTIK KOMITE AUDIT PADA PRAKTIK MANAJEMEN LABA RIIL (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI tahun 2014-2016) Qorry Eka Pertiwi; Herry Laksito
Diponegoro Journal of Accounting Volume 8, Nomor 1, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to investigated the influence of audit committee characteristics in relation to real earnings management. Audit committee characteristics in this research refers to research conducted by Sun and Lan (2014).  Independent variabel used in this study are accounting financial expertise, board of tenure, additional boards, and committee size. Dependent variable in this study is real earnings management. This study used three control variables, include size, market to book ratio, and return on assets. This study used secondary data. The population consists of manufacture companies listed on Indonesia Stock Exchange during 2014 until 2016. Sampling method used is purposive sampling. The samples were 44 companies. Analysis test using multiple regression analysis.The results of this study show that there is significant relationship between board of tenure, additional boards, and committee size to real earnings management. But, there is no significant relationship between accounting financial expertise to real earnings management.

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