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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 FAKTOR INTERNAL BANK DAN SERTIFIKAT BANK INDONESIA TERHADAP PENYALURAN KREDIT PERBANKAN DI INDONESIA Putri Pratista Nugraheni; Wahyu Meirantoo
Diponegoro Journal of Accounting Volume 2, Nomor 4, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

This research was aimed to examine the effect of bank internal factors and certificates of Bank Indonesia to bank loan in Indonesia. Bank internal factors are measured by third party found (DPK), capital adequacy ratio (CAR), loan to deposit ratio (LDR), return on assets (ROA), and non performing loan (NPL). The population in this research is all of banking companies that listed in Indonesian Stock Exchange (IDX) in 2009-2012. Samples are collected by purposive sampling method and in this research multiple linear regression analysis is used as analysis method. The result of this research proved that third party fund and capital adequacy ratio had significantly positive effects to bank loan. Meanwhile, loan to deposit ratio, return on assets, and certificates of Bank Indonesia had positive but not significant effects to bank loan, and non performing loan has significantly negative effect to bank loan.
PENGARUH SISTEM PENGENDALIAN INTERNAL DAN TEMUAN KEPATUHAN TERHADAP OPINI AUDIT PADA PEMERINTAH DAERAH Safitri, Ni Luh Ketut Shanti Antik; Darsono, Darsono
Diponegoro Journal of Accounting Volume 4, Nomor 1, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

The aims of this research are to examine the effect of internal control weaknesses and the number of audit compliance findings on audit opinion in public sector. Prior research, Kawedar (2010), and Sipahutar and Khairani (2013) discovered that the decreasing of internal control weaknesses and the number of audit compliance findings affect the audit opinion given by the audior.This research tested 354 regional financial statements in the area of Java from 2010 until 2012. Area sampling design method was used to select the financial statements. This research used logistic regression for data analysis and hypothesis examination. The result of the study indicated that internal control weaknesses and budget realization is not significant to the audit opinion. Otherwise, audit compliance findings have negative influence to audit opinion.
PENGARUH FAKTOR-FAKTOR SKEPTISISME PROFESIONAL AUDITOR TERHADAP PEMBERIAN OPINI (Studi Empiris Pada Pemeriksa BPK RI Provinsi Jawa Tengah) Astari Bunga Pratiwi; Indira Januarti
Diponegoro Journal of Accounting Volume 2, Nomor 1, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this reserach is to determine the influence of these factors on professionalskepticism towards giving opinions. These factors are ethics, experience, and expertise.The sample of this research are auditors who worked on Badan Pemeriksa Keuangan (BPK)Representative of Central Java Province. The sample was conducted by purposive samplingmethod. Collecting data was conducted by questionnare distributed directly to auditors as much 70and only 41 questionnare replayed. The data collected were processed using Partial Least Square(PLS).The result of this research showed that the ethics, experience, and expertise had nosignificant effect giving opinions with professional skepticism of auditors. Ethics and expertise hasa significant effect on giving opinions. While the experience has no significant effect on givingopinions.
Hubungan antara Modal Kerja dan Profitabilitas: Studi Perusahaan Manufaktur di Indonesia yang Terdaftar di BEI Muhammad Faisal Akbar Ibrahimy; Agung Juliarto
Diponegoro Journal of Accounting Volume 7, Nomor 4, Tahun 2018
Publisher : Diponegoro Journal of Accounting

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Abstract

Working capital and profitability are important factors for entity. If one of them has a disturbance it could affect the company’s operational. This research use manufacturing company registered in ICMD for year 2012-2015. Independent variable used in this research cash conversion cycle (CCC) and CCC2. Control variables used is size,leverage, dan sales. For variable dependent use profitability representated by ROA. To analyse the relationship between independent, control dan dependent, writer used descriptive, classical assumption, liniear regression, correlation coeffisien, determination coeffision, f and t test. Based on analytical statistic of coeffisient of determination test indicated that there is no influence between independent variable which is representated by CCC and CCC2 to dependent variable profitability representated by ROA. The result show found no connection between working capital and profitability.
ANALISIS PENGARUH UKURAN PERUSAHAAN TERHADAP KINERJA INTELLECTUAL CAPITAL DENGAN STRUKTUR KEPEMILIKAN SEBAGAI VARIABEL MODERATING Indra Fery Irawan; Tarmizi Achmad
Diponegoro Journal of Accounting Volume 3, Nomor 2, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to empirically examine the effect of firm size on the performance of the role of intellectual capital and ownership structure as a moderating variable in the relationship between firm size and performance of intellectual capital. Ownership structure used in this study is the family ownership structure and institutional ownership strukutur measured using the proportion of the number of shares owned by families and institutions . While firm size is measured by using the total number of company assets and intellectual capital performance is measured using VAIC ™ method developed by Pulic (1998 ) .This study used a sample of banking companies listed on the Stock Exchange periode 2007-2011 using purposive sampling method. The data used were obtained from the annual financial statements of banking companies listed on the Stock Exchange. There are 31 companies and 136 observations over the years 2007-2011. The method of analysis used in this study is multiple regression analysis . This method was chosen because all of the data is matrix variable.In the statistical results of the study found that company size does not significantly affect the performance of intellectual capital . However, in this study also found that both the family ownership structure and institutional ownership significantly moderate the relationship between firm size on the performance of intellectual capital.
PENGARUH TAX AVOIDANCE TERHADAP NILAI PERUSAHAAN Dedy Ghozim Herdiyanto; Moh Didik Ardiyanto
Diponegoro Journal of Accounting Volume 4, Nomor 3, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this study is to examine the relation between tax avoidance and the firm value. Tax avoidance is convinced as wealth transfer from the government to companies which has obligation to enhance firm value . This study uses annual Cash ETR as a proxy for tax avoidance and Tobin's Q as a proxy for firm value. The sample of this research is non-financial companies listed in Indonesia Stock Exchange for the period 2010 to 2013. Using purposive sampling technique, we find 98 firms with 392 observations. The statistical methods used in this research are Moderated Regression Analysis (MRA) and Path Analysis. The empirical results showed that the tax avoidance effect on firm value. Institutional ownership can not moderate and agency costs can not be an intervening variable in the relation between tax avoidance and firm value.
ANALISIS PENGARUH STRUKTUR MODAL TERHADAP PROFITABILITAS (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2009-2011) Elisa Purwitasari; Aditya Septiani
Diponegoro Journal of Accounting Volume 2, Nomor 3, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to analyze and provide empirical evidence of the influence of capital structure towards profitability. The analysis used independent variable of capital structure. The independent variable proxied with Short-term Debt to asset (STD), Long-term Debt to asset (LTD), and Total Debt to asset (TDA). The dependent variable is profitability. Return on Equity (ROE) is used to measured profitability. The sample used in this research was the secondary data from annual report of Manufacturing companies which listed on Bursa Efek Indonesia in 2009-2011. The sample was taken using the method of purposive sampling, and those meeting the selection criteria were also taken. The sample used was of 245 companies. The statistic method used was multiplied analysis linear regression with hypothesis testing of statistic t and F test. The results of research show that variables LTD does not have a significant relationship to profitability. While the STD and TDA variables have a negative relationship to profitability of manufacturing companies listed on Bursa Efek Indonesia over period 2009-2011.
ANALISIS PENGARUH PRAKTIK PENGHINDARAN PAJAK TERHADAP NILAI PERUSAHAAN: TRANSPARANSI INFORMASI SEBAGAI VARIABEL PEMODERASI Istiharoh Nadia Hanif; Moh Didik Ardiyanto
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 effect of tax avoidance on the firm value  with transparency of information as the moderating variable. The independent variable that is used in this research is tax avoidance which is measured by Book Tax Difference (BTD) and Cash Effective Tax Rate (Cash_ETR). Variables dependent are firm value which is measured by Tobin’s Q. Then moderating variable is transparency of information which is measured by 68 voluntary disclosure index. The population consist of manufacturing companies listed on Indonesia Stock Exchange during 2015-2017. Samples are selected using purposive sampling method and acquired 184 companies during 3 years. Test analysis using multiple regression model. Finding in this study indicates that tax avoidance with BTD proxy has a significant negative effect to the firm value. Then the transparency of information also strengthens the relationship between tax avoidance with BTD proxy and the firm value.
ANALISIS PERBANDINGAN KINERJA KEUANGAN ANTARA PERBANKAN KONVENSIONAL DENGAN PERBANKAN SYARIAH DI INDONESIA Marbelanty, Fivtina; Adityawarman, Adityawarman
Diponegoro Journal of Accounting Volume 4, Nomor 4, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

Currently there are many Islamic banks in Indonesia as a form of concern for the banking industry with a selection of the bank in accordance with the Islamic shari’a. Many conventional banks began to open Islamic branches, so that the majority of Indonesian people who are Muslim may use the services of the bank without having to fear about riba. This study aimed to compare the financial performance of the two types of banks. This study used liquidity ratios, profitability ratios, risk and solvency ratio, as well as the efficiency ratio to measure financial performance.This study used secondary data documentation, by looking at the financial statements (annual report) banks during the period 2011-2013 were taken from the website of each bank. Samples were taken using purposive sampling method with the criteria specified by the author. The number of samples obtained from the criteria which are 21 banks with a total of 62 samples. Hypothesis testing using Financial Ratio Analysis (FRA).The results showed there were significant differences in the financial performance of conventional banks and Islamic banks. However, the overall financial performance of conventional banks and Islamic banks were equally good, because conventional banks better in the ratio of profitability and efficiency ratios, while Islamic banks better in liquidity ratio and the risk and solvency ratio.
META-ANALISIS VARIASI PENELITIAN DARI PENELITI AKUNTANSI DI INDONESIA Tycho Brahe Hutagalung; Dwi Cayo Utomo
Diponegoro Journal of Accounting Volume 6, Nomor 4, Tahun 2017
Publisher : Diponegoro Journal of Accounting

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Abstract

The importance of a research is motivated by several objectives. First, with the research we can improve our knowledge that has not been known before. Second, a research can also be a material of performance evaluation. The purpose of this study is to determine the mapping and trends of research conducted by researchers in Indonesia.            In attempt to reach research goals this thesis use data analysis method in form of qualitative analysis which is an analysis based on logical opinion presented in form of words and written understanding matching the acquired data. Thus can be obtained a clear view of the mapping and trends of accounting research in Indonesia.            This study uses secondary data from Proceedings National Symposium Accounting (SNA) starting from 2012-2014. The analytical technique used in this study is qualitative explanatory. The reason of the use of this technique is to design a decent description about the research project, and to present the data systematically and objective. From this analysis can be concluded that the results of accounting research in Indonesia is quite diverse but for some categories there are significant differences in terms of quantity.

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