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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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PERSEPSI AUDITOR DAN AUDITEE ATAS PENGGUNAAN FAKTOR-FAKTOR KUALITATIF MATERIALITAS PADA BADAN PEMERIKSA KEUANGAN REPUBLIK INDONESIA Harsa, Dwinanda; Darsono, Darsono
Diponegoro Journal of Accounting Volume 3, Nomor 4, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

The aims of this research is to examine the perceptions of auditors and auditees on the use of qualitative materiality factors in the context of the formulation audit opinion by BPK RI and to examine the perceptions of auditors and auditees for the consequences that may arise if the qualitative materiality factors implemented by BPK RI.            The population of this study is BPK RI’s auditors in 34 provinces and BPK RI’s auditees in this case the provincial, district and city’s governtment which are represented by the management at BPKD and Inspektorat. Research sampel obtained in this study is 167 BPK RI’s auditors and 32 BPK RI’s auditees as respondent. Respondents were given a questionnaire and asked to respond within five Likert scale. Data were analyzed using non-parametric statistical test Mann-Whitney U-test.            The results indicate that there are differences in the perception on the use of qualitative materiality factors which the auditors tend to agree while the auditees tend neutral. The results showed that the auditors and auditees have the same perception of the use of qualitative materiality will improve the quality of BPK RI’s audit and will generate a positive response from the public related to BPK RI’s Audit, and different perceptions of the use of qualitative materiality will improve the quality of financial reporting.
ANALISIS HUBUNGAN PENGUNGKAPAN TANGGUNGJAWAB SOSIAL PERUSAHAAN DAN KEPEMILIKAN INSTITUSIONAL Rico Aglesio Ricardo; Haryanto Haryanto
Diponegoro Journal of Accounting Volume 6, Nomor 1, Tahun 2017
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the relationship between the disclosure of corporate social responsibility (CSRD) and institutional ownership. This study used secondary data. The population in this study consisted of all manufacturing companies listed in Indonesia Stock Exchange in 2012 - 2015. The sampling method in this research is purposive sampling, and the number of samples in this study were 61 companies. This study used the technique of multiple linear regression analysis. The empirical results of this study show that CSRD, dimensions employee relations and dimension product has a positive and significant relationship with institutional ownership. While dimension of community and institutional ownership has not had a significant relationship, and the environmental dimension has a negative and significant relationship with institutional ownership.
PRAKTIK-PRAKTIK MANAJEMEN KINERJA PADA ORGANISASI SEKTOR PUBLIK DAN HUBUNGANYA DENGAN KINERJA ORGANISASI Yuli Ariyadi; Muchamad Syafruddin
Diponegoro Journal of Accounting Volume 2, Nomor 4, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

The  study aims to investigate the effects of performance management practices in public sector organizations. The public sector organization that investigated in this study is government institutions of Republic Indonesia that managed APBN fund.This study was conducted by using questioner to the manager of the public sector organizations in Kota Bandung, Kabupaten Bandung, Kota Cimahi. The data obtained was processed by using PLS Aplication. The result of the study indicate that performance management practices in public sector organitation (clear and measurable goal) is positifically affected the public sector organization performance in quantity performance and quality performance. Insentif is positificaly affected the public sector organization performance in quantity performance but not yet effected quality performance. 
Pengaruh Pengungkapan Corporate Social Responsibility Terhadap Praktik Manajemen Laba Ricardo, David Marciano; Faisal, Faisal
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 determine the effect of corporate social responsibility disclosure , corporate characteristic such as profitibility, levergae, and size on the practice of earning management and how corporate characteristics moderating the relation of corporate social resposibility and earning management. The population in this study were all non-financial sector corporation listed in Indonesian Stock Exchange (BEI). The sample in this study was 151 of such corporations. Data were collected using observation. This reserearch found csr disclosure negatively affecting to earning management with discretionary accrual as the proxy. In addition, this research found profitability is a moderating variable between the relation of csr disclosure and earning management. Leverage and size cannot moderating the said relation.
PENGARUH KEPEMILIKAN PERUSAHAAN DAN MANAJEMEN LABA TERHADAP TIPE AUDITOR DAN AUDIT FEES PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA Tirta Luhur Pambudi; Imam Ghozali
Diponegoro Journal of Accounting Volume 2, Nomor 1, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the impact of firm ownership type and earning management to the auditor relationship in manufacturing companies. Firm ownership type in this paper was divided into two; stated-owned and private-owned; earnings management was measured by discretionary accruals using the Modified Jones Model. Auditor relationships referred to in this paper is the type of auditor and audit fees. Auditor is classified into two types, domestic auditor and foreign auditor. An audit fee was measured by natural logarithm professional fees contained in the financial statements. Using professional fees as proxy for audit fees because in Indonesia still few company disclose their audit feeson their financial statements. Population of this paper is a manufacturing company listed on the Indonesia Stock Exchange (IDX) period of 2011. Total sample is 85 firms. The hypotheses in this study were tested by logistic regression analysis and multiple regressions.The results of this study indicate that the firm ownership type by the state or private ownership does not affect the probability and magnitude of auditor election audit fees. Research also shows that a higher of earnings management does not affect the probability of selection auditor. While the level of earnings management affects the amount of audit fees paid.
IMPLEMENTASI PELAPORAN KEUANGAN BERBASIS AKRUAL PADA RUMAH SAKIT UMUM DAERAH (Studi Kasus pada RSUD Tugurejo Tahun 2018) Nurulita Irmaya Adelina; Tri Jatmiko Wahyu Prabowo
Diponegoro Journal of Accounting Volume 8, Nomor 1, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to describe how the implementation of accrual based in the financial report of hositals. This study focused on the Rumah Sakit Umum Daerah (RSUD) Badan Layanan Umum Daerah (BLUD). BLUSs are formed to provide services to the community without seeking profits based on the principles of efficiency and productivity. BLUDs carried out accounting and financial statements using an accrual basis. The location of this study is RSUD Tugurejo. This study used qualitative descriptive approach with interview and observation methods of employees in the accounting sub section RSUD Tugurejo as parties directly involved in hospital financial reporting. Data from interviews and observation was analyzed by using Miles and Huberman model and categorized as major determinants on implementing accrual based RSUD financial report. The result showed that determinants which affected on implementing accrual basedin financial reports were accounting and information technology based system, commitment from leader, competent human resources, and resistance to change. The four determinants related each other. The manual accounting system was chosen when a computerized and integrated accounting system was not ready to be used which required competent human resources to use it. Commitment from leaders who supports the application of accrual basis accounting were needed to realize the acceptance of accrual basis accounting.
PRAKTIK MANAJEMEN RISIKO BANK UMUM KONVENSIONAL DAN BANK UMUM SYARIAH (Studi Empiris pada Pegawai Bank Umum yang Menempati Posisi di Bidang Akuntansi Manajemen di Kota Semarang) Muhammad Aritama Juniarto; Andri Prastiwi
Diponegoro Journal of Accounting Volume 3, Nomor 2, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the factors that influence the risk management practices and differences of risk management practice between Conventional and Islamic Banks. There are several indicators that are used, level of understanding risk and risk management, risk identification, analysis and risk assessment, risk monitoring, risk management practice and credit risk assessment. This study was conducted by questionnaire survey of bank employees who occupy positions in the field of management accounting in the banks of Semarang city. The sampling method used in this study is simple random sampling, with a minimum sample size of 30 respondents. The statistical methods used to test the hypothesis is regression analysis and independent sample T-test. The results showed that the analysis and risk assessment and monitoring risks significant effect on risk management practice, while the level of understanding risk and risk management, risk identification and credit risk assessment is not significant effect on risk management practice. In addition the results of the study also showed no significant differences between Conventional and Islamic Banks in the level of understanding risk and risk management, risk identification, analysis and risk assessment, risk monitoring, risk management practice and credit risk assessment. Other findings obtained in this study is that reputation risk being the most important risk for conventional bank, while legal risks becoming the most important risk in Islamic Banks. In this study there are some limitations and shortcomings, namely, the difficulty of ensuring questionnaires which filled out by respondents according to respondents survey, so that the necessary repairs to the questionnaire used in this study by adding a control order respondents to fill out all the required data.
ANALISIS PENGARUH KONVERGENSI INTERNATIONAL FINANCIAL REPORTING STANDART (IFRS) TERHADAP EARNINGS MANAGEMENT Lisa Melyana; Abdul Rohman
Diponegoro Journal of Accounting Volume 4, Nomor 3, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

The research aimed to give empirical evidence concerning the effect of the IFRS adoption on earnings management and the test of the difference of earnings management level between beforeand after the adoption. The adoption of IFRS is a global language in the financial statements that will  improve  the  quality  of  financial  reporting.  Its  indicated  to  reduce  the  level  of  earningsmanagements. The research objects were the manufacturing companies listed in Indonesia Stock Exchange for 4 years (2010-2013). The main variables in this research are IFRS and earnings management (DACC). The research also includes several control variables i.e. size, ROA and operating cash flow (OCF). The data were analyzed by using multiple regression analysis and Wilcoxon Rank Signed different test analysis. In this research, the adoption of IFRS indicates the positive effect on earnings management. The result of different test analysis also indicates that there is a statistically significant difference of earnings management level between before and after the adoption of IFRS. The other result indicates that among the three control variables, ROA and OCF indicate the positive effect on earnings management. Whereas size is found not to have significant effect. Based on this research concluded that the adoption of IFRS has not fully guaranteed a decrease in earnings management yet.
ENVIRONMENTAL INCIDENTS, PEMBERITAAN MEDIA DAN PRAKTIK PENGUNGKAPAN LINGKUNGAN (ENVIRONMENTAL DISCLOSURES) : STUDI PADA SUSTAINABILITY REPORT ASIA PULP AND PAPER Co., Ltd. Kurnia Putri Pratiwi; Anis Chariri
Diponegoro Journal of Accounting Volume 2, Nomor 3, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

The aim of this research is to answer, understand and analyze why and how environmental incident has an impact on APP environmental disclosure practices in sustainability reporting associated with the media attention. Ontologically, this study is build on a belief that environmental disclosure in sustainability report is a communication medium that arise because of public pressures through mass media related to environmental incidents. This research was conducted by employing semiotic and content analyses. By employing those analyses, the findings show that sustainability reporting used by a company as a part of its responsibility to the environment which was affected by the incidents. The finding also suggest that APP environmental disclosure practices in sustainability report was associated with the public pressures as measured by media attention coverage towards the incidents.
ANALISIS PENGARUH TINGKAT CORPORATE RISK DISCLOSURE (CRD) TERHADAP BIAYA MODAL EKUITAS DAN KINERJA PERUSAHAAN (Studi empiris terhadap perusahaan bank yang terdaftar di BEI yang telah diaudit pada tahun 2015-2017) Haritz Faiz Heryantama; 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 the effects of level of corporate risk disclosure) to the cost of equity capital and company performance. Controlling variables in this study include the ratio of equity market value to equity book value, leverage ratio, firm size, independent audit committee, consumer price index and auditor type. The sample population of this study uses a registered and audited banking company on the Indonesia Stock Exchange in period of 2015 - 2017. The research sample was obtained using a purposive sampling method, with a total sample of companies collected as many as 102. This study uses multiple linear regression based on ordinary least square for hypothesis testing. The final results of this study conclude that the independent variable risk disclosure of the company has a negative influence on the cost of equity capital and the level of corporate risk disclosure has a positive effect on company performance.

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