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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 AKUNTABILITAS, PENGETAHUAN, PENGALAMAN, DAN INDEPENDENSI TERHADAP KUALITAS HASIL KERJA AUDITOR (Studi Empiris pada KAP di Kota Semarang dan Surakarta) Bella Ariviana; Haryanto Haryanto
Diponegoro Journal of Accounting Volume 3, Nomor 2, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

This research was aimed to empirically analyze the influence of accountability, knowledge, experience, and independence to the quality of the work of the auditor. This research was conducted in Central Java with the respondent auditor who worked in public accountant office in Semarang and Surakarta.             The samples were conducted by purposive judgment sampling technique. Data was collected using questionnaires distributed as much as 70 and only 56 questionnaires can be processed. Data analysis using multiple linear regression analysis.             The results showed that accountability, knowledge, experience, and independence has a positive influence on the quality of the work of the auditor.
PENGARUH PENGUNGKAPAN INFORMASI MODAL INTELEKTUAL DALAM LAPORAN TAHUNAN TERHADAP KAPITALISASI PASAR PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2010-2013 Alfianti Permatasari; Abdul Rohman
Diponegoro Journal of Accounting Volume 4, Nomor 2, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aimed to examine the effect of disclosure of intellectual capital in the annual report manufacture companies listed on the Stock Exchange for the period 2010-2013 to company's market capitalization. This study refers on research of Anam et al (2011) and Rachmi (2014) by modifying the sample and the addition of variables level of intellectual capital and ownership concentration variables as control variables. This research is written because there is a asymetry information between companies and stakeholders about intellectual capital which is expected to affect market capitalization.This study uses secondary data derived from the annual report of manufacture companies listed on the Indonesian Stock Exchange (BEI) in the period 2010 to 2013. The sample of this study was interpreted by a purposive sampling method. The total sample in this company is 160 manufacturing company. The analysis method used in this research is multiple linear regression analysis.The  results  of  this  study found that  the  level  of  disclosure  of  intellectual  capital in manufacture companies listed on the Stock Exchange in 2010-2013 significant positive effect on the market capitalization. This results gives the conclusion that the disclosure of intellectual capital will reduce asymmetry information and will provide a positive signal of comapny, so give influence to market capitalization. However, there is a control variables in the study that is leverage have not significant effect on the market capitalization.
PENGARUH CORPORATE SOCIAL RESPONSIBILITY DAN KEPEMILIKAN ASING TERHADAP KINERJA PERUSAHAAN (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia) Adhiwardana, Edoardus Satya; Daljono, Daljono
Diponegoro Journal of Accounting Volume 2, Nomor 2, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this research is to test the effect of CSR and foreign ownership on financial performance. Data collecting is using of purposive sampling method for manufactur companies listed in Indonesia Stock Exchange in. A total of 66 manufactur companies are used as a sample. The method of analysis of this study use multiple regression. The results of this research indicate that the CSR and foreign ownership have a significant effect on firm performance.
ANALISIS PENGARUH PENEMPATAN PADA BANK INDONESIA, PEMBIAYAAN MURABAHAH DAN RASIO NON PERFORMING FINANCING TERHADAP LIKUIDITAS BANK UMUM SYARIAH (Studi Empiris pada Bank Umum Syariah di Indonesia Tahun 2013-2017) Shafira Aulia; Jaka Isgiyarta
Diponegoro Journal of Accounting Volume 8, Nomor 4, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this study is analyzing the effect of placements at Bank Indonesia, murabaha  financing and the ratio of non-performing financing to the liquidity of Sharia Commercial Banks in Indonesia. Liquidity is one indicator of measurement to determine the health assessment of Sharia Banks in Indonesia. This analysis uses Financing to Deposit Ratio (FDR) as an indicator of measuring liquidity. The type of data used in this study is secondary data and the total number of samples in this study were 55 data on Sharia Commercial Banks in Indonesia. The sampling method in this study uses purposive sampling technique with the criteria of Sharia Commercial Banks which published quarterly financial statements in 2013-2017. Placements in Bank Indonesia, murabahah financing and the ratio of non-performing financing variables were analyzed using multiple linear regression. The results of this study indicate that placements in  Bank Indonesia has a significant negative impact on FDR. While murabaha financing and the ratio of non-performing financing have a positive but not significant effect to FDR. Placement in Bank Indonesia, murabahah financing and the ratio of non-performing financing variables have a significant effect on the liquidity of Sharia Commercial Banks simultaneously.
PENGARUH KARAKTERISTIK KOMITE AUDIT, KARAKTERISTIK PERUSAHAAN DAN KOMPENSASI DEWAN TERHADAP KOMITE MANAJEMEN RISIKO (Studi pada Perusahaan Non Financial yang Terdaftar di BEI Tahun 2010-2012) Vianika Herlantu; Andri Prastiwi
Diponegoro Journal of Accounting Volume 3, Nomor 3, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aimed to examine the association between Audit Committee characteristics, firm characteristics, compensation of Board to the Risk Management Committee. Risk Management Committee is the existence of RMC in the company, whether incorporated in or separate from the audit committee and independent Audit Committee. The variables examined in this study are the characteristics of an Audit Committee comprised of Audit Committees, accounting and financial expertise of the Audit Committee, Audit Committee size , the frequency of Audit Committee meetings, as an independent variable. In addition, the independent variables representing the characteristics of the company is the risk of financial reports and other independent variable is the compensation of the Board. Factors such as firm size, leverage, complexity of firm, and auditor reputation as a control variable is also examined in this study .            This study used purposive sampling method to non-financial companies listed on the Indonesia Stock Exchange in 2010 until 2012. Logistic regression was used as a test of the hypothesis in this study and there are 288 samples used non-financial companies .            The results of this study indicate that the size and frequency of meetings of the Audit Committee significantly and positively related to the Risk Management Committee, while, the accounting and financial expertise of the Audit Committee, the risk of the financial statements, the compensation Board and all the control variables no significant effect on the Risk Management Committee.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI TINGKAT PENYELESAIAN TINDAK LANJUT REKOMENDASI HASIL PEMERIKSAAN BPK RI PADA PEMERINTAH DAERAH DI PULAU JAWA DAN BALI Pipit Siti Jenar Puspitasari; Dwi Ratmono
Diponegoro Journal of Accounting Volume 6, Nomor 1, Tahun 2017
Publisher : Diponegoro Journal of Accounting

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Abstract

This research aims to analyze the factors that influence follow-up of audit recommendation. The independent variables that tested in this study are auditor's professional skills, the type of local government, the number of accounting entities, tenure regional head, the age of local government, the dependance level and legislative oversight.This study uses secondary data derived from a detailed list of BPK’s follow-up Audit on the District and City government in Java and Bali for the period up to 2015. The research sample of 122 district and city in the province of West Java, Central Java, East Java, Banten, Yogyakarta and Bali. The analytical method used is multiple linear regression analysis.The results show that auditor's professional skills have positive affect to  follow-up of audit recommendation. Meanwhile the type of local government, the number of accounting entities, tenure regional head, the age of local government, the dependance level, legislative oversight do not affect the follow-up of audit recommendation.
DAMPAK KONVERGENSI IFRS TERHADAP MANAJEMEN LABA DENGAN STRUKTUR KEPEMILIKAN MANAJERIAL SEBAGAI VARIABEL MODERATING (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2009-2012) Qomariah, Ratu Nurul; Marsono, Marsono
Diponegoro Journal of Accounting Volume 2, Nomor 4, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

The aim of this study to examine the influence of IFRS convergence toward earning management with ownership managerial as a moderating variable practice among manufacture companies listed at Indonesia Stock Exchange. Discretionary accrual with modified jones is used to determine the earning management practice. The study was using 37 manufacture company listed in Indonesia Stock Exchange, with a period between 2009-2012. The hypothesis were tested using multiple regression analysis and simple regression analysis to examine the influence of IFRS convergence toward earning management with ownership managerial as a moderating variable. The result of this study showed that IFRS convergence has negative significant influence to earning management, ownership managerial has negative significant influence to earning management, and ownership managerial at the time of IFRS convergence that did not have significant influence to earnings management.
FAKTOR-FAKTOR YANG MEMPENGARUHI MINAT KARIR MAHASISWA AKUNTANSI (Studi Empiris Mahasiswa Akuntansi di Universitas di Kota Semarang) Prima Trihutama; Haryanto Haryanto
Diponegoro Journal of Accounting Volume 4, Nomor 1, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

This research aim to identify analyze  faktors that influence of interest accounting students career selection research referse to widiatami ( 2013 ). Faktors influencing the selection of career are measured by variable financial rewards, profesional training, social values, profesional recognation,work environment, level of student, and gender as kontrol variabel.The research data is found by stratified sampling technics for undergraduate accounting students in UNDIP, UNNES, UNISSULA, UNIKA USM, UDINUS, dan UNISBANK There are 97 total samples of students from total 3295 students by using Slovin formula.  Data analysis in this research uses Multinomial regresi Logistic method with SPSS 19.00 for Windows.The result of the research shows that faktors : financial rewards, professional recognation, work environment, and level of student influence the choice of carrier of accounting students.  While social values and profesional training does not influence the choice of carrier of accounting students.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PEMANFAATAN TEKNOLOGI INFORMASI PADA AKUNTAN PUBLIK DI SEMARANG Wulandari, Wuragil Septi; Sudarno, Sudarno
Diponegoro Journal of Accounting Volume 2, Nomor 1, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aimed to determine the effect of social factors, compliance tasks, long-term consequences, affect, complexity, and the conditions that facilitate the use of information technology in public accounting in Semarang. It also aims to provide empirical evidence of a positive relationship between social factors, the suitability of the task, long-term consequences, affect, complexity, and the conditions that facilitate the use of information technology in public accounting in Semarang.This study used population Auditor Public Accounting Firm (KAP) in the area of Semarang. The sample used was 66 respondents. Hypothesis test in this study using multiple linear regression analysis.The results of this study indicate that all the independent variables significantly have a positive effect on the dependent variable. It means that social factors, compliance tasks, long-term consequences, affect, complexity, and facilitating conditions have a positive and significant impact on the utilization of information technology on public accounting in Semarang. Higher levels the social factors, the suitability of the task, long-term consequences, affect, complexity, and the conditions that facilitate the greater use of information technology on public accounting resulting in Semarang.
PENGARUH CORPORATE GOVERNANCE TERHADAP KINERJA PERUSAHAAN DI INDONESIA (Studi Empiris pada Perusahaan Finansial yang Terdaftar di Bursa Efek Indonesia pada Tahun 2014-2016) Muhammad Hanif Risnanditya; Herry Laksito
Diponegoro Journal of Accounting Volume 7, Nomor 4, Tahun 2018
Publisher : Diponegoro Journal of Accounting

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Abstract

This research aims to examine the impact corporate governance on firm performance of financial sector in Indonesia. Board independence, board size, independence of the audit committee members, number of financial experts in audit committee, number of audit committee meetings as independent variable for corporate governance. Firm performance as dependent variable is measured by ROA and Tobin’s Q value. Thie research uses government ownership, foreign ownership, size and leverage as a control variable.The population in this research are all financial companies listed in Indonesia Stock Exchange during the period 2014-2016. The sampling method in this research is purposive sampling with certain criteria. Total sample of this research is 202 companies.The result of this study showed that board independence, board size, number of financial experts in audit committee, number of audit committee meetings has positively significant to the firm performance, while board independence have negatively significant effect to the firm performance and independence of the audit committee members has not affected on the firm performance.

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