cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
-
Contact Email
-
Phone
-
Journal Mail Official
-
Editorial Address
-
Location
Kota semarang,
Jawa tengah
INDONESIA
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
 56   57   58   59   60 
MONEY LAUNDERING DAN KETERLIBATAN WANITA (ARTIS): TANTANGAN BARU BAGI AUDITOR INVESTIGATIF Ayu Dewayani, Rhety; Chariri, Anis
Diponegoro Journal of Accounting Volume 4, Nomor 3, Tahun 2015
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (401.923 KB)

Abstract

This study aims to discuss new mode of Money Laundering in Indonesia. The focus of this study is to reveal cases of Money Laundering involving female artist.This study used descriptive analytical on the results of interview with the informant. The analyzed data in this study is the results of interview with government auditors in BPK representative offices in Central Java and Central Java BPKP. The data is obtained through direct interviews.The results of this study showed that government auditors was acknowledge the essence of Money Laundering according with the regulations and expert opinion. There is some dissimilarity opinion from the informant about the new mode of Money Laundering. Some argue that the female artist merely a victims, the other argue that they are involved as corruption fund’s holders.
PENGARUH SIZE, PROFITABILITAS, PROFILE, LEVERAGE DAN UKURAN DEWAN KOMISARIS TERHADAP PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA Dewi Yulfaida; Zulaikha Zulaikha
Diponegoro Journal of Accounting Volume 1, Nomor 1, Tahun 2012
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (221.378 KB)

Abstract

The motivation of this research about corporate social responsibility disclosure is due to a difference in the results of research (research gap) conducted by several previous studies. The purpose of this study is to empirically examine whether the size, profitability, profile, Leverage and the size of the commissioners board affect the disclosure of social responsibility in manufacturing companies that go public in Indonesia Stock Exchange. Population taken as the object of observation amounted to 148 manufacturing companies in Indonesia Stock Exchange in the period 2007-2010. Determination of the sample was made by applying purposive sampling method in which sampling was taken based on certain criteria. A sample of (n) = 39 companies has been obtained.
ANALISIS PENGARUH TATA KELOLA PERUSAHAAN DAN PENGHINDARAN PAJAK TERHADAP NILAI PERUSAHAAN B Ivanno Eka P; Dul Muid
Diponegoro Journal of Accounting Volume 6, Nomor 3, Tahun 2017
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (151.598 KB)

Abstract

This study aims to examine the effects of corporate governance and tax avoidance toward the value of a company that a company may undertake.The sample in this study consists of 60 manufacturing companies listed on the Indonesia Stock Exchange with a total of 138 observations in the period 2014-2015. The sample is selected by purposive sampling method. Data analysis was performed with data quality testing,  classical assumption testing, and hypothesis testing with multiple linear regression model.This study shows that good corporate governance has a positive and significant impact on company value. While tax evasion has a negative and significant influence on the value of the company.
HUBUNGAN INTELLECTUAL CAPITAL, KINERJA KEUANGAN DAN NILAI PERUSAHAAN SAAT IPO Aditya Eka Laksana; Sudarno Sudarno
Diponegoro Journal of Accounting Volume 3, Nomor 2, Tahun 2014
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (407.111 KB)

Abstract

This study aims to examine the relationship of intellectual capital, financial performance and firm’s value at initial public offering (IPO). This study uses Pulic model – Value Added Intellectual Coefficients, this research examines the relationship between the efficiency of value added (VAIC) and firms financial performance (ROA and ROE), then examine relationship the firms financial performance (ROA and ROE) to the firms value at IPO (PBV). Sampling method used in this study is purposive sampling with criteria as follows: (1) The company that do an IPO at Indonesia Stock Exchange (IDX) during 2010-2012 and published financial statements at December 31 completely, (2) The company has audited financial statements from the years 2009-2012, (3) The company has a record of the stock price and number of shares issued at IPO, (4) The company doesn’t experience loss at IPO, (5) The companies have positive book value of equity. Based on these criteria, obtained 66 companies over a three year period of observation. Then, there are 9 samples that included outlier should be excluded from samples of observation. So, a decent amount of the final sample are 57 firms. Data analysis with multilinier regression of ordinary least square. The results of this study indicate that intellectual capital (VAIC) has a significant positive effect on financial performance (ROA and ROE). ROA has a significant negative effect on firm value at IPO (PBV), ROE has a significant positive effect on firm value at IPO (PBV), while intellectual capital (VAIC) does not affect the firm value at IPO (PBV).
ANALISIS PENGARUH DEWAN KOMISARIS, DANA SYIRKAH DAN KONTRIBUSI SOSIAL TERHADAP KINERJA BANK UMUM SYARIAH DI INDONESIA Gandhi Agung Wibowo; Adityawarman Adityawarman
Diponegoro Journal of Accounting Volume 6, Nomor 3, Tahun 2017
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (95.969 KB)

Abstract

The purpose of this research is to examine the relationship between board size, board composition, investment account holders and social contribution with the bank performance in one of the fastest-growing industries, Islamic banking. The study was conducted at nine Islamic banks exist in Indonesia. Multiple regression was used to investigate such relationship applying data from 54 sample in Indonesian over the period of 2010 until 2015. The results show that board size has negative significant on bank performance. On the other hand, composition of the board has insignificant effect.  Investment Account Holders has positif significant and social contribution (zakah) has insignificant effect on bank performance. As for the control variable, bank size has significant effect on bank performance.
PENGARUH PARTISIPASI ANGGARAN TERHADAP KINERJA MANAJERIALMELALUI KOMITMEN ORGANISASI DANBUDGETEMPHASIS SEBAGAI VARIABEL INTERVENING (Studi Kasus pada SKPD PemerintahKabupaten Boyolali) Hidayat Setiadi; Etna Nur Afri Yuyetta
Diponegoro Journal of Accounting Volume 2, Nomor 4, Tahun 2013
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (526.38 KB)

Abstract

This study aims to examine the influence of budgetary participation to managerial performance relationship in a public sector organization. It also attempts to examine whether organization commitment and budget emphasis mediate the budgetary participation and managerial performance relationship.This study used survey questionnaires method that was implemented toward managers in a public sector organization. Questionnaires were given to 133 respondents. From a total of 101 questionnaires which were received back, 90 questionnaires were able to be used for the research, so its response rate is 68%. A path analysis was utilized to examine the direct and indirect effects of budgetary participation toward managerial performance. The result of research analysis shows that budgetary participation has a direct effect toward managerial performance, commitment organization and budget emphasis.  Besides, budgetary participation also has an indirect effect toward managerial performance via organization commitment and budget emphasis as an intervening variable.
FRAUD TRIANGLE DAN FRAUD DIAMOND MODEL DALAM PREDIKSI KECURANGAN LAPORAN KEUANGAN Fitri Hidayatun; Agung Juliarto
Diponegoro Journal of Accounting Volume 8, Nomor 4, Tahun 2019
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (326.003 KB)

Abstract

This study aims to analyze the relevance of fraud triangle and diamond fraud models in predictions of fraudulent financial statements. The study uses two models, namely the fraud triangle and fraud diamond model where the triangle fraud model has three elements, namely pressure, opportunity and rationalization, whereas in the diamond fraud model there is a fourth element addition, namely ability. The population in this study are all companies listed on the Indonesia Stock Exchange in the period 201, while the sample in this research is Manufacturing Companies listed in the Indonesia Stock Exchange (BEI) periode 2017. The sample was selected using purposive sampling method and acquired 124 manufacturing companies which become the sample. This study uses quantitative method by using logistic regression analysis. The results of the study show that the diamond fraud model has a greater degree of conformity compared to the fraud trangle model, although the increase in significance is relatively very small. The results of statistical calculations show that the ability variables proxied by using changes in directors are less able to provide significant results because the changes in the calculation results are very small.
PENGARUH CORPORATE SOCIAL RESPONSIBILITY PADA KINERJA KEUANGAN PERUSAHAAN DAN IMPLIKASINYA TERHADAP NILAI PERUAHAAN Dinar Prasetya Nugraha; Wahyu Meiranto
Diponegoro Journal of Accounting Volume 3, Nomor 4, Tahun 2014
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (290.019 KB)

Abstract

This study aims to determine the effect of Corporate Social Responsibility on thecompany's performance and its implications for the value of the company. Intervening variable using the company's performance in the ROA and ROE proxy.The population in this study are listed companies in Indonesia Stock Exchange2010-2013. Sampling was done by purposive sampling technique. Data analysis techniques performed by regression analysis and path analysis.Based on the analysis conducted found that the results of the Corporate Social Responsibility positive effect on ROE but had no effect on ROA. Corporate social responsibility has positive effect on firm value. Financial Performance are proxied by ROE can  mediate  relations  between  Corporate  social  responsibility  with  the  company's financial performance but are proxied by ROA can not mediate relations between Corporate social responsibility with corporate values
PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN TERHADAP KINERJA APARAT PEMERINTAH DAERAH: KOMITMEN ORGANISASI, BUDAYA ORGANISASI, DAN GAYA KEPEMIMPINAN SEBAGAI VARIABEL MODERASI Arifin, Solikhun; Rohman, Abdul
Diponegoro Journal of Accounting Volume 1, Nomor 1, Tahun 2012
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (486.612 KB)

Abstract

This study aims to analyze whether participation budget significantly affect employee performance, but it also aims to determine whether situational factors such as organizational commitment, organizational culture and leadership style can affect the relationship between budgetary participation on employee performance. There are differences between this study with previous research conducted by Sardjito and Muthaher (2007), Nurcahyani (2010), Wulandari (2011), Kurniawan (2011), and Mattola (2011). Previous research has not paid attention leadership style variables as moderating variables. In addition, in previous studies of organizational culture variables significantly affect the performance of the apparatus. The sampling method used was purposive sampling and obtained a sample of 117 respondents from 32 SKPD Semarang. The research was conducted in 2012 and using primary data obtained by distributing questionnaires. Questionnaires budgetary participation and organizational commitment modified by Nurcahyani (2010). Employee performance questionnaire modified by Wulandari (2011). Organizational culture questionnaire was modified by Kurniawan (2011). Questionnaires leadership style modified by Budget (2011). The four study discusses the performance of public sector officials. While the original research which is used as the main reference is Sardjito research and Muthaher (2007). The process of data analysis is the test of non-response bias, continued the classical assumption test, followed by hypothesis testing. Testing in this study using SPSS software version 17 for windows. Results showed that participation angggaran preparation significantly affect the performance of the apparatus, with employees participating in the budgeting process, they also feel responsible for the success of the program that had previously been discussed with them. In addition, in this study there are also situational factors that can significantly affect the performance of the apparatus is the organization's commitment and leadership style. High levels of organizational commitment that will make people more interested in the organization rather than self-interest, so that each individual will always improve performance because they will not rest until the organization can achieve the desired objectives. Similarly, the leadership style factors, this study proves that the style of leadership that is based on mutual trust, kinship, appreciate the idea of ​​subordinates and the open communication (consideration) can significantly improve the performance of government officials.
ANALISIS FAKTOR – FAKTOR YANG MEMPENGARUHI ALOKASI BELANJA MODAL (Studi pada Pemerintah Kabupaten/Kota di Jawa Tengah Tahun 2015-2017) Mega Ajeng Kartikasari; Abdul Rohman
Diponegoro Journal of Accounting Volume 8, Nomor 2, Tahun 2019
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (338.5 KB)

Abstract

This research is aimed to empirically examine the relation between regional income per capita, gross domestic product of region, general allocation fund, local revenue, financial independence ratio, and allocation of capital expenditure. The dependent variable in this research is allocation of capital expenditure. The independent variables in this research are regional income per capita, gross domestic product of region, general allocation fund, local revenue and financial independence ratio.The sample of this research consist of 35 Regency/Municipality in the Province of Central Java in the period 2015-2017. This research use quantitative method by using report data realization of local budget revenues and expenditures (APBD) and also the tables of gross domestic product of region (PDRB) Regency/Municipality in the Province of Central Java. The analytical method that was used is multiple linear regression analysis. The results of this research shows that the variables of regional income per capita, general allocation fund, and local revenue have significant effect on the allocation of capital expenditure. It means that, in determining the amount of income allocated for capital expenditure, local governments should consider regional income per capita, general allocation fund, and local revenue. While the variables of gross domestic product of region and financial independence ratio do not have significant effect on the allocation of capital expenditure.

Page 58 of 189 | Total Record : 1889

 56   57   58   59   60 

Filter by Year

2012 2024


Reset
Filter By Issues
All Issue Volume 13, Nomor 3, Tahun 2024 Volume 13, Nomor 2, Tahun 2024 Volume 13, Nomor 1, Tahun 2024 Volume 12, Nomor 4, Tahun 2023 Volume 12, Nomor 3, Tahun 2023 Volume 12, Nomor 2, Tahun 2023 Volume 12, Nomor 1, Tahun 2023 Volume 11, Nomor 4, Tahun 2022 Volume 11, Nomor 3, Tahun 2022 Volume 11, Nomor 2, Tahun 2022 Volume 11, Nomor 1, Tahun 2022 Volume 10, Nomor 4, Tahun 2021 Volume 10, Nomor 3, Tahun 2021 Volume 10, Nomor 2, Tahun 2021 Volume 10, Nomor 1, Tahun 2021 Volume 9, Nomor 4, Tahun 2020 Volume 9, Nomor 3, Tahun 2020 Volume 9, Nomor 2, Tahun 2020 Volume 9, Nomor 1, Tahun 2020 Volume 8, Nomor 4, Tahun 2019 Volume 8, Nomor 3, Tahun 2019 Volume 8, Nomor 2, Tahun 2019 Volume 8, Nomor 1, Tahun 2019 Volume 7, Nomor 4, Tahun 2018 Volume 7, Nomor 3, Tahun 2018 Volume 7, Nomor 1, Tahun 2018 Volume 6, Nomor 4, Tahun 2017 Volume 6, Nomor 3, Tahun 2017 Volume 6, Nomor 2, Tahun 2017 Volume 6, Nomor 1, Tahun 2017 Volume 5, Nomor 4, Tahun 2016 Volume 5, Nomor 3, Tahun 2016 Volume 5, Nomor 2, Tahun 2016 Volume 4, Nomor 4, Tahun 2015 Volume 4, Nomor 3, Tahun 2015 Volume 4, Nomor 2, Tahun 2015 Volume 4, Nomor 1, Tahun 2015 Volume 3, Nomor 4, Tahun 2014 Volume 3, Nomor 3, Tahun 2014 Volume 3, Nomor 2, Tahun 2014 Volume 3, Nomor 1, Tahun 2014 Volume 2, Nomor 4, Tahun 2013 Volume 2, Nomor 3, Tahun 2013 Volume 2, Nomor 2, Tahun 2013 Volume 2, Nomor 1, Tahun 2013 Volume 1, Nomor 1, Tahun 2012 More Issue