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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 MASA PENUGASAN AUDIT DAN SPESIALISASI KAP TERHADAP KUALITAS AUDIT - SUATU STUDI DENGAN PENDEKATAN EARNINGS SURPRISE BENCHMARK Muhammad Iqbal; Indira Januarti
Diponegoro Journal of Accounting Volume 4, Nomor 4, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

This study examines the effects of past audits and the Firm specializes in audit quality approaches benchmark earnings surprise. This study shows how the independent variable that are past audist and firm specializes can prove that the dependent variable which iss audit quality identified as having an effect between earnings management with audit quality of financial statements. Proxy that used in this study is net income with total assets and how to compare them by comparing the percentage of the the following proxy with percentage of the difference from the previous year's net income and earnings in the previous year observations with assets.Populations in this study are all companies listed in Indonesia Stock Exchange in the period 2010 - 2012. Sampling was done in accordance with previous studies of Simnett and Carey (2006), namely with certain criteria so that samples obtained for this study amounted to 120 companies. The analysis method of this research is using logistic regression method.Based on the results of the study shows that the duration of the audit assignment was not significant and has negative impact as well as specialization KAP not significant and has negative impact on audit quality.
PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, DAN PERTUMBUHAN PENJUALAN TERHADAP PENGUNGKAPAN ICSR LEMBAGA KEUANGAN SYARIAH DI INDONESIA Agung Hendratmoko; Dul Muid
Diponegoro Journal of Accounting Volume 6, Nomor 4, Tahun 2017
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to determine the effect of profitability, firm size, and sales growth of ICSR disclosure of Islamic financial institutions in Indonesia.The population used in this study is all sharia financial institutions go public listed on the Indonesia Stock Exchange 2010-2015. The sample technique used in this study is the selection of samples with judgment / purposive sampling. The analysis tool used is multiple linear regression analysis.Based on the results of the tests conducted can be concluded that: 1) Return on Assets (ROA) proved to significantly affect the Islamic Corporate Social Responsibility (ICSR), this is evidenced by the value of t count of 4.170 and significance of 0.000. 2) The size of the company proved to significantly affect the Islamic Corporate Social Responsibility (ICSR), this is evidenced by the value of t count of 3.426 and significance of 0.000. 3) Sales growth proved to significantly affect the Islamic Corporate Social Responsibility (ICSR), this is evidenced by the magnitude of t count value of 2.402 and significance of 0.008.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PERSEPSI WAJIB PAJAK MENGENAI PENGGELAPAN PAJAK Annisa’ul Handayani M; Nur Cahyonowati
Diponegoro Journal of Accounting Volume 3, Nomor 3, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

This research aims to analyze the factors that influence the perception of taxpayers regarding of tax evasion. The independent variable in this research are justice, taxation system, norm, obedience, and discrimination, while its dependent variable of tax evasion. The population in this research was an individual taxpayer listed in Semarang City and the sample in this study used Slovin formula, so that it obtained 400 respondents as samples. In this research, there were 297 respondents that had been analyzed as samples. This analysis used multiple regression analysis. These results indicate that there are several factors that affect the taxpayer's perception regarding  of tax evasion, namely justice, taxation system, and obedience
PROBLEMATIKA AKUNTANSI HERITAGE ASSETS: PENGAKUAN, PENILAIAN DAN PENGUNGKAPANNYA DALAM LAPORAN KEUANGAN (Studi Kasus pada Pengelolaan Museum Jawa Tengah Ronggowarsito) Retha Maya Masitta; Anis Chariri
Diponegoro Journal of Accounting Volume 4, Nomor 3, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aimed to analyze and understand the accounting problems of heritage assets: recognition, valuation and disclosure. Heritage assets is asset that has environment, culture, and nation history value. The advantage of them is not only for ideology importance and academic, but also as economic resource.The observation use case study approach. Data based on the interviews to the managers of Ronggowarsito Museum, related agencies, academics, and antiquities collector; and also the documents analysis found directly on the field. Then, relate them to the available literacy.            Based on the research, it is concluded that there is not an appropriate definition to the heritage assets. The informant tends to relate it with Cultural Conservation. Besides the related parties still find some difficulties doing the same economic valuation for all kinds of heritage assets. Procurement of collection is based on the price or value on the Governor Regulation about The Standardization of Activity Cost and Honorarium of Preservation Cost and The Standardization of Supplying Goods/ Sevices Price. But, accountancy practice of heritage assets on managing Ronggowarsito Central Java Museum has appropriate to the accountancy standard as managed by government which stated in CaLK without value.
PENGARUH KECAKAPAN MANAJERIAL TERHADAP MANAJEMEN LABA DENGAN KUALITAS AUDITOR SEBAGAI VARIABEL PEMODERASI Radityas Utami; Muchamad Syafruddin
Diponegoro Journal of Accounting Volume 2, Nomor 2, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

The objectives of this study is to examine the impact of managerial ability on earnings management. In addition, objective of this study is also to examine how the effect of audit quality in moderating the relationship between managerial ability and earnings management.The sample of the study is manufacturing companies listed on the Indonesia Stock Exchange in 2008 to 2010, with as many as 321 firms. Managerial ability is measured using Data Envelopment Analysis (DEA). Audit quality is measured using the user's perception of the quality of financial reporting by category Big 4 Firm and Non-Big 4. While earnings management is measured by the formula Jones modification.Using multiple regression analysis, it was found that managerial ability have positive impact to earnings management. However, the quality of the auditors did not moderate the relationship between earnings management and managerial skills.
PENGARUH TATA KELOLA PERUSAHAAN TERHADAP PENGUNGKAPAN MODAL INTELEKTUAL Anna Lasturi Sinaga; Sudarno Sudarno
Diponegoro Journal of Accounting Volume 7, Nomor 4, Tahun 2018
Publisher : Diponegoro Journal of Accounting

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Abstract

The aims of this study is to examine the effect of corporate governance, such as family ownership, foreign ownership, Independent Directors, CEO duality, family duality, and number of Audit Committee meetings on intellectual capital disclosure. This study uses firm size, firm age, and return on assets as control variables. The population of this study are all of listed firms in Indonesia Stock Exchange in 2014, 2015, and 2015. The sampling method in this study is purposive sampling. The company used must have complete data on the implementation of corporate governance, so that in this study there were 204 years-firms-observation. Data analyzed with test of classic assumption and examination of hypothesis with multiple linear regression method. Result of this research indicates that family ownership, foreign ownership, CEO duality and number of Audit Committee meetings have positive and significant effect to intellectual capital disclosure in Indonesia. While the factor of family duality, and Independent Directors factor have not significant effect to intellectual capital disclosure in Indonesia.
PENGARUH KEPUTUSAN INVESTASI DAN KEPUTUSAN PENDANAAN TERHADAP NILAI PERUSAHAAN DENGAN CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERATING Gustiandika, Tito; Hadiprajitno, P. Basuki
Diponegoro Journal of Accounting Volume 3, Nomor 2, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

This research aim for testing by empirical methode such as (1) influence of investment decision to corporate values, (2) influence of  financing decition to corporate values, (3) influence of  Corporate Governance (CG) application to corporate values, (4) influence of investment decision to CG corporate values as moderating variable, and (5) influence of financing decision to CG corporate values as moderating variable. Independent variable that is used in this research is corporate values and CG as moderating variable.Corporate sample in the research are corporate that have score at CGPI with observation periode is 2007 to 2011. Purposive sampling methode used to collect the data for this resarh and it use 46 corporate and this research use multiple regression for data analysis.Result from this research are (1) investment decision have positive influence to corporate values, (2) financing decition have positive influence to corporate values, (3) Corporate Governance have positive influence to corporate values, (4) Corporate Governance do not have moderating efect in the moderation of investment decision influence to corporate values, (5) Corporate Governance have moderating efect in  moderation of  positive from  financing decition to corporate values.
PENGARUH PENGHINDARAN PAJAK TERHADAP NILAI PERUSAHAAN DENGAN VARIABEL MODERASI TRANSPARANSI Arif Fajar Kurniawan; Muchamad Syafruddin
Diponegoro Journal of Accounting Volume 6, Nomor 4, Tahun 2017
Publisher : Diponegoro Journal of Accounting

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Abstract

The goal of this research is to examine the effect of tax avoidance on firm value and how if company transparency roled as moderating variable. On this research, it uses firm value as dependent variable and Tobin’s Q as it measures. Tax avoidance represents the independent variable as measured by BTD. The moderating variable is company transparency and use Corporate Governance Self Asseeement Checklist released by Forum for Corporate Governance in Indonesia as it measured. This research also use four control variables.            There are 135 non-financial companies listed in Indonesia Stock Exchange which have financial report on 2016 period as the sample of this researh. Multiple regression analysis is choosen to be used in this research.            The result of the research shows that the independent variable, tax avoidance, has positive effect on firm value but negative on agency cost. The transparency succeed to moderate the effect of tax avoidance on firm value become positive effect.
FAKTOR-FAKTOR YANG MEMPENGARUHI PERGANTIAN KAP Titis Bonang Abdillah; Arifin Sabeni
Diponegoro Journal of Accounting Volume 2, Nomor 3, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

Independence of the public accounting firm will fade when the suspect had long-standingrelationships with its clients. One way to keep independence auditor is to make the turnpublic accounting firm. Several previous studies showed the results of different studies.This study aims to examine and obtain empirical evidence about the factors that affect thecompany went public did turn public accounting firm in Indonesia. Factors used includemanagement stock ownership, dividend policy, financial distress, the number ofcommissioners, management changes, going-concern opinion, and audit tenure. This studyis a population of companies listed on the Stock Exchange in the year 2009-2012. The totalsample is 116 using purposive sampling. Hypothesis testing is performed using logisticregression using SPSS 16 application. The results of this study are dividend policy andtenure have significant effect on the change of KAP on manufacturing companies inIndonesia. While other factors such as management ownership, financial distress, thenumber of commissioners, change management and going concern opinion has nosignificant effect on the change of KAP on manufacturing companies in Indonesia.
ANALISIS FAKTOR INTERNAL DAN EKSTERNAL YANG MEMPENGARUHI PERSEPSI MAHASISWA AKUNTANSI TERHADAP TINDAKAN PLAGIARISME DENGAN TEKANAN SEBAGAI VARIABEL MODERATING Nugroho Dwi Ananto; Indira Januarti
Diponegoro Journal of Accounting Volume 5, Nomor 3, Tahun 2016
Publisher : Diponegoro Journal of Accounting

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Abstract

This research aims to analyze internal and external factors  that affect the behavior  of accounting student towards the intention of plagiarism act. Variables that are examined in this research are as follows: self awareness, personal attitude, self competence, internet facility, and control of academic institutions. Control of academic institutions was used as independent variable and c was used as dependent variable while pressure was used as moderating variable. Data used in this research was primary data that was collected through questionnaire. Samples were selected by using purposive random sampling method. Respondents in this research were accounting students of Diponegoro University. The respondents consist of those who were in S1, S2, and S3. 100 respondents were selected for this research. The data collected were analyzed by using regression analysis and moderation regression analysis. The result showed that personal attitude didn’t have significant influence toward the behavior of plagiarism act while self awareness, self competence, dan internet facility had significant ifluence toward the behavior of plagiarism act. Moreover, pressure was unable to moderate the influence of self competence to the behavior of plagiarism act.

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