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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 KUALITAS AUDIT TERHADAP EARNINGS MANAGEMENT Haniatun Nihlati; Wahyu Meiranto
Diponegoro Journal of Accounting Volume 3, Nomor 3, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this study was to examine the effect of audit quality and the relationship between earnings management. Indicators used to measure the characteristics of audit quality is a size of KAP, auditor industry specialization and auditor tenure. While the restatement of earnings as the dependent variable was measured by discretionary accruals and real earnings management. This study also added four control variables are firm size, growth opportunities, ROA, and leverage. The population in this study consist of all companies listed on the Indonesian Stock Exchange in year 2008 and 2012. Sampling method in this study is purposive sampling. The total number of final sample in this study were 199 entries. The analysis technique used is multiple regression. The empirical result of this study show that the auditor tenure has a negative relationship, while the firm size and auditor industry specialization has a positive relationship but all three did not have a significant effect on discretionary accruals. Furthermore, the size of the firm has a negative and significant effect on real earnings management, auditor industry specialization has a positive relationship and auditor tenure has no effect on real earnings management.
PENGARUH INTERLOCK DEWAN DIREKSI DAN INTERLOCK AUDITOR EKSTERNAL TERHADAP PENGUNGKAPAN SUKARELA PADA LAPORAN TAHUNAN Ahmad, Nadya Zulfa; Septiani, Aditya
Diponegoro Journal of Accounting Volume 6, Nomor 4, Tahun 2017
Publisher : Diponegoro Journal of Accounting

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Abstract

The focus of this study is to examine the effect of board interlock and external auditor towards voluntary disclosure on the annual reports of interrelated firm. Board interlock is a condition where the board directors occupy the same position in other firm. External auditor interlock only occurs if external auditor works in several firms. Voluntary disclosure is a firm’s voluntary information that could help the investors to make a decision.The study population is a non-financial company that is listed on the 2015 period IDX. The type of data is a secunder data from annual report. The total of sample is 48 non-financial firms that use the purposive sampling method. The data analysis used double analysis regression.The results show how board interlock positevely influences the voluntary disclosure on the focal firm. However, external auditor interlock does not influence voluntary disclosure of related companies.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PEMBENTUKAN RISK MANAGEMENT COMMITTEE Studi Empiris Perusahaan Non Finansial yang Terdaftar di Bursa Efek Indonesia Tahun 2008-2011 Ana Khusnun Safitri; Wahyu Meiranto
Diponegoro Journal of Accounting Volume 2, Nomor 4, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

The aim of this research is to analyze the factors which influential the establishment of Risk Management Committee (RMC). There are two types of RMC, the one that combined with the audit committee and seperated from the audit committee. The factors that used in this research are board of director characteristic and firm characteristic that consist of proportion of independent commissioner, board size, board meeting, commissioner with accounting/finance expertise, and leverage, also firm size as control variabel.Sample of this research were 204 samples from non financial companies  listed in Indonesia Stock Exchange for the observation period of 2008 until 2011. Collecting data in this research used a purposive sampling method. This research used logistic regression to analyze data.The results of this research indicated that firm size affected positively and significant with the establishment of RMC that combined with audit committee and separated RMC. The other variables   (proportion independent commisioner, board size, board meeting, commisioner with accounting/financial expertise, leverage) have no significant association with the establishment of RMC that combined with audit committee and separated RMC.
PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY DAN PROFITABILITAS TERHADAP MANAJEMEN LABA Gita Varina Putri; Abdul Rohman
Diponegoro Journal of Accounting Volume 5, Nomor 2, Tahun 2016
Publisher : Diponegoro Journal of Accounting

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Abstract

The aim of this study is to examine the influence of corporate social responsibility disclosure and profitability on earning management practice. Independent variable used in this study is corporate social responsibility disclosure that measured using CSR Index (CSRI) based on GRI. Beside corporate social responsibility, profitability also independent variable in this study. Dependent variable used in this study is earning management that measured using proxy of earning management 3. Size and leverage also used as control variables. The population in this study consists of all listed firm in Indonesia Stock Exchange in year 2012 - 2014. Sampling method used is purposive sampling. A firm criteria are mining and maufacture at that year which publish sustainability report and also the completed information of financial report. The total sample are 366 firms data. Analysis test using a model of multiple regression.  The result of this study show that corporate social responsibility disclosure has a  significant influenced and have negatively on earning management. Profitability also has a significant influenct and have positively on earning management.
ANALISIS PENGARUH RASIO KEUANGAN TERHADAP KINERJA BANK (Studi pada Perbankan yang Terdaftar di BEI Tahun 2010-2012) Harish Ari Nurfahmi; Shiddiq Nur Rahardjo
Diponegoro Journal of Accounting Volume 3, Nomor 4, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

This research aims to determine the impact of the capital, asset quality, management, earning, and liquidity to performance of the bank. Capital proxied by CAR (Capital Adequacy Ratio), asset quality proxied by NPL (Non Performing Loan), management proxied by NIM (Net Interest Margin), earning proxied by BOPO and liquidity proxied by LDR (Loan to Deposit Ratio). Meanwhile the bank’s performance that proxied by using ROA (Return On Assets). This study used secondary data with the sample is banking companies listed in the Indonesia Stock Exchange (BEI) in 2010-2012. Analysis technique used is a classic assumption test covering normality test, multicolinierity test, heteroscedastisity test and autocorrelation test. Other test using multiple linear regression and hypothesis test use t-statistic to test partial regression coefficient in level of significance 5%. The results of this research shows that capital, earning and liquidity has significantly negative effects toward bank’s performance. While asset quality and management has significantly positive effects toward bank’s performance.
PENGARUH PERSEPSI PELAKSANAAN SENSUS PAJAK NASIONAL DAN KESADARAN PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK DI LINGKUNGAN KANTOR WILAYAH DIREKTORAT JENDERAL PAJAK DAERAH ISTIMEWA YOGYAKARTA Rinta Mulia Dewinta; Muchamad Syafruddin
Diponegoro Journal of Accounting Volume 1, Nomor 1, Tahun 2012
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to analyze factors that influence tax compliance in the Regional Tax Office Special Region of Yogyakarta. Research desain is survey research using questionnaire as instrument. The respondents of this research are taxpayer’s especially business owners who are in the business district, high-rise building or office and have stickers of Sensus Pajak Nasional. This research use the perception of Sensus pajak Nasional and tax awareness as independent variable on taxpayer’s compliance as dependent variable. Data analysis was performed using multiple linear regression analysis with SPSS 20.00 for windows. The findings of this research show that, the effect of : (1) perception of Sensus pajak Nasional on taxpayer’s compliance is positive and significant. (2) tax awareness on taxpayer’s compliance is positive and significant.
PENGARUH STRUKTUR MODAL TERHADAP KINERJA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2013 Novita Mardyani Rosalinawati; Muchamad Syafruddin
Diponegoro Journal of Accounting Volume 4, Nomor 2, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

This  study  aims  to  empirically  examine  the  impact  of  capital  structure  on  performance  of companies in Indonesia, which is one of developing countries. Dependent variable of this study is the performance of the company. Performance is measured by Return on Asset (ROA), Return on Equity (ROE), and Net Profit Margin (NPM). Independent variable is debt level as a proxy of capital structure. Debt level is measured by the ratio of short-term debt to total asset (STD), ratio of long-term debt total asset (LTD), and ratio of total debt to total asset (TTD). In addition, this study also use firm size as control variable. Population in this study includes all companies listed in  Indonesia Stock  Exchange  (IDX) in 2013. Selection of the sample is done  with  purposive sampling method. Sample used in this study are all non-financial companies that have financial data availability in 2013 and have positive equity value. Initial sample obtained are 393 data. After excluding 13 outlierS, the final sampel used in this study are 380 data. Multiple regression analysis is utilized for hypotheses testing. Overall, the results show that capital structure has significant negative effects on the company performance variables. STD, LTD, and TTD have negative effects on ROA. LTD and TTD have negative effect on ROE, whereas the effect of STD on ROE is not significant. Furthermore, STD and TTD also negatively affect NPM, while the influence of the LTD on NPM is not significant.
PENGARUH STRUKTUR KEPEMILIKAN PERUSAHAAN TERHADAP KUALITAS AUDIT Bagus Pratama; Muchamad Syafruddin
Diponegoro Journal of Accounting Volume 2, Nomor 2, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the effect of ownership structure on audit quality. The research was done by testing the effect of variable ownership concentrations (OwCon), foreign ownership (ForOwn), institutional ownership (InsOwn), and managerial ownership (ManOwn) on audit quality (AuQua). In addition, this study also used two control variables namely firm size (Size) and leverage (Lev). The population used in this study are all companies listed on the Indonesia Stock Exchange (IDX) in the period of 2011. While the sampling method used was purposive sampling method. Overall, the sample used in this study amounted to 166 companies. From the analysis performed in this study, it can be concluded that the all variable OwCon, ForOwn, InsOwn, and ManOwn significantly influence AuQua. So, from four hypotheses that proposed in this study, all of them are accepted.
PENGARUH KARAKTERISTIK DEWAN KOMISARIS TERHADAP PENGUNGKAPAN EMISI KARBON Ursula Sinawang Trufvisa; Moh Didik Ardiyanto
Diponegoro Journal of Accounting Volume 8, Nomor 3, Tahun 2019
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Abstract

This study aims to obtain empirical evidence and analyze the effect of board of commissioner’s characteristics on carbon emission disclosure. Board of commissioner characteristics that are used in this study are board of commissioner size, composition of independent commissioner, gender diversity and nationality diversity on board of commissioner. The population in this study is manufacturing companies listed on Indonesia Stock Exchange during 2013-2017. There are 160  research samples that are used based on predefined criteria. Data analysis using descriptive statistical analysis, classical assumption test, and panel data regression. The results of the analysis show that board of commissioner’s characteristics such as composition of independent commissioner have a positive and significant effect on carbon emission disclosure. In addition, board of commissioner size, and nationality diversity on board of commissioner have positively but insignificant effect on carbon emission disclosure. While gender diversity on board of commissioner have negatively and insignificant effect on carbon emission disclosure.
HUBUNGAN STRUKTUR KEPEMILIKAN PADA PENGUNGKAPAN TANGGUNGJAWAB SOSIAL PERUSAHAAN PUBLIK INDONESIA Diah Ningrum, Oktavia Dwi Nur; Faisal, Faisal
Diponegoro Journal of Accounting Volume 3, Nomor 3, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

This background of study was operational activity of public companies in Indonesian had impact of environment. This impact made companies must did activities of corporate social responsibility, next to made a report of corporate social responsibility disclosure, or called sustainability report. Sustainability report used by shareholders to take a investment decision. Then, formulation of problem in this study was “how to ralationship of ownership structure on corporate social responsibility disclosure in Indonesian public corporation”. This study aims to know a ralationship of ownership structure on the corporate social responsibility disclosure (CSRD) in Indonesian public corporate, and provided into sustainable report of companies listed on Indonesian Stock Exchange (IDX). Ownership structure tested in this study were ownership concentration, managerial ownership, foreign ownership, and government ownership. This study using  two proxy were disclosure index, and total of sentence quantity disclosure. An dependent variable, CSRD was measured by Global Reporting Index (GRI) based on Said, et.al.research in 2009. Control variable in this study was firm value consisted of firm size, profitability, firm age, and leverage. By using a purposive sampling method, 34 listed companies of all companies listed on IDX in the study based on their 2010, 2011, and 2012 sustainable report, and data were analyzed using multiple regression. The result of empirical indicated that foreign ownership had a positive, and significant association on CSRD in disclosure index proxy. Then, a result total of sentence quantity disclosure were government ownership had a positive, and significant association on CSRD.

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