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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 PERSEPSI MANFAAT, KEMUDAHAN PENGGUNAAN DAN KREDIBILITAS TERHADAP MINAT PENGGUNAAN BERULANG INTERNET BANKING DENGAN SIKAP PENGGUNAAN SEBAGAI VARIABEL INTERVENING (Studi Empiris: Nasabah Layanan Internet Banking di Indonesia) Panggih Rizki Dwi Istiarni; P. Basuki Hadiprajitno
Diponegoro Journal of Accounting Volume 3, Nomor 2, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to analyze how the perception of consumers about behavioral intention to use of internet banking to support their daily activities, using TAM framework. The samples in this study using purposive sampling method. Questionnaires from 120 customers of Internet banking services in Indonesia are eligible as samples were analyzed using analysis of Structural Equation Modelling ( SEM ) in AMOS 20.0 program .The results showed that: (1) the perception of usefulness directly influence the attitude of use and indirect effect on the behavioral intention to use, (2) perceived ease of use directly influence the attitude of use and indirect effect on behavioral intention to use, (3) the perception of credibility directly affect stance use and indirect effect on behavioral intention to use, (4 ) the use of attitude and a positive significant effect on behavioral intention to use. The test results are significant and positive provides empirical evidence that people make internet banking is no longer a necessity but a major prestige in carrying out its activities.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENYISIHAN PENGHAPUSAN AKTIVA PRODUKTIF (PPAP) PADA PERBANKAN SYARIAH DI INDONESIA Iman, Amalia Nurul; Adityawarman, Adityawarman
Diponegoro Journal of Accounting Volume 4, Nomor 3, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this study are to examine the factors that affect the PPAP in Islamic banks. The dependent variable that used in this study was PPAP. Independent variables that used in this studyis the total of Islamic finance (total loans) andcredit risk (non-performing financing). Object (population) in this study is a nationwide company Islamic banking in Indonesia where data that used in this study came from the financial statements of Islamic banks during the period 2011 until 2013. Analyses methods that conducted in this study is descriptive statistics and regression analysis to test each hypothesis. The results showed that the variablethe total of Islamic finance (total loans) showed  no significant results  on the  dependent while the variablecredit risk (non-performing financing) significantly positive effect on the dependent variable (rejected H1, H2 accepted).
FAKTOR-FAKTOR YANG MEMPENGARUHI PENERIMAAN OPINI AUDIT GOING CONCERN Maydica Rossa Arsianto; Shiddiq Nur Rahardjo
Diponegoro Journal of Accounting Volume 2, Nomor 3, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

This paper aims to test and provide empirical evidence about the influence of auditor reputation, disclosure, audit tenure, firm size, and the previous year's audit opinion to the going concern audit opinion. At this point the auditor should be able to disclose an entity's business continuity and be able to predict the company's ability to carry out its business. Population of this research is manufacturing companies listed on Indonesian Stock Exchange (IDX) between 2007 to 2011. Research sample amounts to 53 companies acquired by purposive sampling method, with observation period of 5 years. Data were analyzed by using logistic regression. Based on this research can be concluded that audit tenure, size of the company, and previous year's audit opinion significantly influence the going concern audit opinion. While the auditor reputation and disclosure did not significantly influence the going concern audit opinion.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI MINAT PENERIMAAN DAN PERILAKU PENGGUNAAN SISTEM INFORMASI (Studi Kasus Penerapan System Application Product pada PT Bumi Muria Jaya Karawang-Jawa Barat) Victor Hendrik; Wahyu Meiranto
Diponegoro Journal of Accounting Volume 5, Nomor 4, Tahun 2016
Publisher : Diponegoro Journal of Accounting

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Abstract

            This study aimed to examine the effect of the performance expectations, effort expectations, social influence and facilitating condition against the behaviour intention of information system.  And to examine the effect of intervening dependent variable,  behaviour intention of information system against the use behaviour of information system. This study uses a model of the Unified Theory of Acceptance and Use of Technology (UTAUT).            Researchers used data derived from questionnaires given to 35 respondents, who are employees of the Accounting PT. Bumi Muria Jaya Karawang, West Java. The questionnaire used in this study was 35 questionnaire. By using regression analysis techniques, the results showed that there is a positive and significant impact on the effort expectations and the facilitating conditions against behaviour intention of information systems. As well as the behaviour intention of information systems has positive and significant effect on the use behavior of information systems. While the performance expectations and social influence do not affect the behaviour intention of the information system.
FAKTOR FAKTOR YANG BERPENGARUH TERHADAP EFEKTIVITAS AUDIT INTERNAL (Studi Pada Inspektorat Provinsi Jawa Tengah) Rheza Rahadhitya; Darsono Darsono
Diponegoro Journal of Accounting Volume 4, Nomor 4, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

The aim of this study is to examine the influence of auditor experience, risk management, education, training, effective internal control system, dan management support on internal audit effectiveness in Inspectorate of Cental Java.The population of this study are the auditors of Inspectorate of Central Java which totaling 33 peoples. Because the small number of the population, therefore in this study is using census method, which uses the population as a sample. The data for this study were obtained through a questionnaire administrated to the auditors in Inspektorat Provinsi Jawa Tengah. The data were analyzed using SPSS version 20, hence the hypotesis are tested by the multiple regression analysis.The result showed that auditor experience, education, training and effective internal control system has significant positive effect on internal audit effectiveness. Whereas risk management and management support has no significant effect on internal audit effectiveness.
PENGARUH CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN (STUDI EMPIRIS PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2013-2016) Valentino Ardian Perdana; Aditya Septiani
Diponegoro Journal of Accounting Volume 6, Nomor 4, Tahun 2017
Publisher : Diponegoro Journal of Accounting

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Abstract

The performance and accountabilty board of directors, foreign ownership and mecanism of governance continue to be a matter of concern. If a company with that corporate governance is not running well enough will inflict disperancy on reporting information in the financial statements with the fact that actual happen in the company. Good corporate governance mecanism is expected to minimize the agency problems so the financial performance can be increase. The purpose of this study is to examine the effect of corporate governance structure wich is internal corporate governace index, size of the board directors, and foreign ownership on financial performance proxied Return on Assets (ROA), Return on Equity (ROE), and Z-score in the banks that listed on the Indonesia Stock Exchange for period 2013 until 2016.The population of the study comprises firms listed on banking sector of the Indonesian Stock Exchange. The number of banking companies that listed in the Indonesian Stock Exchange during period 2013 until 2016 is 43. By using the techniques of purposive sampling, obtained a sample of 43 companies. The list companies for the period 2013-2016 is obtained from the website of Indonesian Stock Exchange.The findings show internal corporate governance index does not affect with financial performance proxied with ROA and ROE, but has an affect on Z-score. Boards of directors has an effect on financial performace proxied with ROA and ROE, in the other hand has a negative effect on Z-score. Foreign ownership has a negative effect on ROA and ROE, but does not affect with Z-score.
PENGARUH ECONOMIC VALUE ADDED (EVA), PROFITABILITAS, KEBIJAKAN DIVIDEN DAN PERTUMBUHAN PENJUALAN TERHADAP HARGA SAHAM (Studi Empiris pada Perusahaan Manufaktur di BEI Periode 2011-2013) Bhagas Adhitya Ardia Pratama; Agus Purwanto
Diponegoro Journal of Accounting Volume 3, Nomor 3, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

This study conducted to analyze the effect of variable Economic Value Added (EVA), Profitability, Dividend Policy, and Sales Growth to the Stock Prices on manufactur industies listed on Indonesian Stock Exchange from 2011 - 2013. The sampling technique used is purposive sampling and number of samples used is 100 from manufactur industries. Variables used in this study are variable Economic Value Added (EVA), Profitability (ROE), Dividend Policy (DPR), and Sales Growth as an independent variable; Stock Prices as an dependent variable; and Firm Size as an control variable. The analysis technique used are multiple linier regression. The result showed that Economic Value Added (EVA) has positive and not significantly impacted the stock prices. Profitability (ROE) has positive and significant impact to the stock prices. Dividend Policy (LnDPR) has negative and significant impact to the stock prices. Sales Growth has negative and not significantly impacted the stock prices Meanwhile Firm Size (LnAsset) has positive and significant impact to the stock prices.
PENGARUH ATRIBUT CORPORATE GOVERNANCE TERHADAP PENGUNGKAPAN INTELLECTUAL CAPITAL Kartikasari, Aristya; Syafruddin, Muchamad
Diponegoro Journal of Accounting Volume 4, Nomor 2, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

The aims of this study is to examine the infuence of corporate governance attributes like board size, independent non-executive directors, family members on the board, board meetings, directors ownership, government ownership and institutional ownership on intellectual capital disclosure. Firm size, profitability, and leverage used as control variable.The population in this study consists of all listed firms in Indonesia Stock Exchange in year 2011, 2012, and 2013. Sampling method used is purposive sampling. A criterion for firm which have a high level of market capitalization. Another criteria is the firm must have complete data on implementation of corporate governance, total data of this study is 89 data. Then, there is one sample that include outlier should be excluded from samples of observation. So, the final amounts of the sample are 88 data. Multiple regression used to be analysis techniques.The empirical result of this study show that board size, board meetings, managerial ownership, government ownership and institutional ownership have positively significant influence on intellectual capital disclosure. Independent non-executive directors and family members on the board have no significant influence to intellectual capital disclosure.
PENGARUH STRUKTUR GOVERNANCE DAN INTERNAL AUDIT TERHADAP FEE AUDIT EKSTERNAL PADA PERUSAHAAN-PERUSAHAAN MANUFAKTUR YANG LISTING DI BEI Mohammad Al Hazmi; Sudarno Sudarno
Diponegoro Journal of Accounting Volume 2, Nomor 2, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this study is to examine the influence of the characteristics of structur governance (board commissioner and audit committee) and  intern audit on audit fees. The existence of structur governance (the board commissioner and the audit committee) and audit intern as a mechanism of checks and balances is expected to reduce control risk, so low external audit fees can be achieved.This study uses secondary data from annual reports of manufacturing companies which listed on Bursa Efek Indonesia in 2007-2011. This study uses purposive sampling method and uses multiple linear regression as the analysis instrument. Before being conducted the regression test, it is examined by using the classical assumption tests.The results of this study indicate that the independent commissioner, the meeting intensity of the board commissioner, the independency of the audit committee, the size of the audit committee, the meeting intensity of the audit committee and the expertise of the audit committee  did not influence the external audit fees. Size of the board commissioner and the intern audit have significant positive relationship on the external audit fees. It means a bigger size of the board commissioner and there is any demand about high internal control will demand a high quality audit from external auditors, resulting in higher audit fees.
PENGARUH MANAJEMEN MODAL KERJA TERHADAP PROFITABILITAS (Studi Empiris pada Perusahaan Manufaktur Sektor Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Periode Tahun 2014-2015) Vina Afidatul Maula; Dul Mu'id
Diponegoro Journal of Accounting Volume 6, Nomor 3, Tahun 2017
Publisher : Diponegoro Journal of Accounting

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Abstract

This research is intended to analyze the influence of working capital management, earnings management, working capital management theory, company size, leverage to profitability of manufacturing company which goods in Indonesia Stock Exchange period 2014 until 2015. The sample in this study is a manufacturing company that goods on the Indonesia Stock Exchange period 2014 to 2015. Data data by method. Method and test of determination (R2). To analyze the data using multiple regression.

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