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<![CDATA[STRUKTUR KEPEMILIKAN, DEWAN KOMISARIS, DAN PENGUNGKAPAN PENGENDALIAN INTERNAL ]]>
<![CDATA[Ivan Krisna Priantaka]]>;
<![CDATA[Totok Dewayanto]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 8, Nomor 3, Tahun 2019 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[The purpose of this study is to examine the effect of managerial ownership, institutional ownership, board of commissioners size, board of commissioners independence, and the number of board of commissioners meetings as independent variables on internal control disclosure as the dependent variable. This study uses company size as a control variable. This study uses secondary data obtained from the Indonesia Stock Exchange (IDX). This study used a sample of 226 manufacturing companies listed on the Indonesia Stock Exchange in the period 2016 - 2017. The method used in this study was purposive sampling. The statistical technique used in this study is multiple linear regression. The results obtained from this study indicate that institutional ownership, board of commissioners size, board of commissioners independence, and the number of board of commissioners meetings have positive and significant effects on internal control disclosure. Managerial ownership does not have a significant effect on internal control disclosure.]]>
<![CDATA[Pengaruh Struktur Kepemilikan dan Kinerja Perusahaan terhadap Kebijakan Dividen ]]>
<![CDATA[Maria Claudia Karina]]>;
<![CDATA[Darsono Darsono]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 3, Nomor 3, Tahun 2014 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[The purpose of this research is to examine the effect of ownership structure and corporate performance on dividend policy. Ownership structure used in this study is managerial ownership, while the performance of companies include free cash flow, growth in assets, profitability, and leverage as an independent variable, firm size as a control variable, and dividends per share as the dependent variable. The population in this study are all companies listed on the Indonesia Stock Exchange in 2010-2012. The data that was used in this research was secondary data and selected by using purposive sampling method. Analysis model using multiple linear regression analysis. The sample used in this study were 152 companies. The analysis showed that profitability is positive and significant effect on dividend policy, while managerial ownership, free cash flow, asset growth, and leverage does not significantly affect to dividend policy.]]>
<![CDATA[HUBUNGAN ANTARA STRUKTUR MODAL DAN KINERJA PERBANKAN SYARIAH DI INDONESIA ]]>
<![CDATA[Ryan Bayukresna]]>;
<![CDATA[Adityawarman Adityawarman]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 5, Nomor 2, Tahun 2016 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[Capital Structure is an important component for finance company such as bank corporation. Because capital structure composition have an effect on company performance. This study aim to examine relationship between capital structure and performance islamic bank in Indonesia. Capital Structure was measured using capital ratio, short them funding, productive asset, overhead, asset size and risk. While performance of islamic bank variable measured using Return On Equity ratio.This study using secondary data of annual report and financial report that comes from entire population of listed islamic bank on Indonesia. Which has completed annual and financial report during 2010 until 2013. Sample Consist of 36 company listed during time observation. Method used for determine sample is purposive sampling method. Moreover, analytical method used is ordinary least square regression with SPSS.The result of this study showed that capital ratio, short term funding, overhead and size of asset have significant relationship with performance of islamic banks. Meanwhile, productive asset and risk doesn’t have significant relationship with performance of islamic banks.]]>
<![CDATA[Hubungan Ukuran Kantor Akuntan Publik Dengan Opini Audit (Studi Pada Perusahaan Non Keuangan yang Terdaftar di BEI Tahun 2011-2012) ]]>
<![CDATA[Martalina Kalincayo Purba]]>;
<![CDATA[Sudarno Sudarno]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 3, Nomor 4, Tahun 2014 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[Financial Statements audited provide assurance to users of financial statements that the report has been fit for use as a basis for decision making. Audit quality provided by audit firm is important to provide assurance that the financial statements have been audited properly. This study aims to examine whether there is a relationship between the size of the audit firm with audit quality given. Audit firm size was measured using the total assets audited and total sales audited by audit firm during the year, while the audit quality is measured using the audit opinion provided by the firm. This study is a replication study of Li et al (2008).The population used is listed on the Stock Exchange the period 2011 to 2012, with a sample of non-financial companies that obtained by purposive sampling method. Processing of the data in this study using logistic regression. The results showed that there is a relationship between the size of the audit firm with audit quality, that the greater the size of the audit firm, the better the quality of a given audit.]]>
<![CDATA[ANALISIS HUBUNGAN PROFITABILITAS TERHADAP PENGUNGKAPAN INTELLECTUAL CAPITAL ]]>
<![CDATA[Marisanti Marisanti]]>;
<![CDATA[Endang Kiswara]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 1, Nomor 1, Tahun 2012 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[The purpose of this study was to examine the relationship between the profitability with the level of Intellectual Capital Disclosure on banking industry in Indonesia. The profitability is measured using the ratio of Earnings Before Interest, Taxes, Depreciation and Amortization (EBITDA) and net income to its total assets, and the level of Intellectual Capital Disclosure (ICD) is measured using Intellectual Capital Disclosure Index. The population on this study was a banking industry listed in Indonesia Stock Exchange (IDX) for the year 2010 and 2011. The research sample is 54 companies. Type of data used is secondary. Analysis tool used was pearson correlation. The analysis data technique and hypothesis testing using SPSS software. The result of this research supported a statistically significant inverse relationship between the level of intellectual capital disclosure with EBITDA and net income. The simultaneous analysis resulted that both EBITDA and net income affect the level of intellectual capital disclosure but not inferential for all populations sampled research.]]>
<![CDATA[PENGARUH AGRESIVITAS PAJAK, UKURAN PERUSAHAAN DAN PROFITABILITAS TERHADAP CORPORATE SOCIAL RESPONSIBILITY (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2014-2015) ]]>
<![CDATA[Rizky Amalia Wardhani]]>;
<![CDATA[Dul Muid]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 6, Nomor 3, Tahun 2017 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[The purpose of this research is to examine the influence of tax aggressiveness, size and profitability with corporate social responsibility. Independent variabel used in this research is the tax aggressiveness, size and profitability. Dependent variabel in this research is corporate social responsibility. This research used three control variables, they are leverage, capital intensity and market to book ratio.This research population was manufacture companies listed on Indonesian Stock Exchange during 2014-2015. The sample of the research is chosen by using purposive sampling method. Total samples used in this study as many as 153 companies. Data then analyzed using ordinary least square regression. This research showed that the aggressiveness of corporate taxes and size significantly and positively related to CSR. This result accordance with legitimacy theory. But, profitability not related to corporate social responsibility.]]>
<![CDATA[ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI CORPORATE SUSTAINABILITY PERFORMANCE ]]>
<![CDATA[Puspita, Anitya Ardiyani]]>;
<![CDATA[Daljono, Daljono]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 3, Nomor 2, Tahun 2014 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[This study aim to analyze the determinant of Corporate Sustainability Performance in Indonesia. Factors tested in this study are firm size, leverage, profitability, growth option, firm commitment, public ownership and firm age. The population in this study consist of all listed firms in Indonesia Stock Exchange in year 2008-2012. Sampling method used is purposive sampling. A criterion for Corporate Sustainability Performance is a company which is including in SRI KEHATI Index. Data used in this study are company including in SRI KEHATI Index and non SRI KEHATI Index, the sample consist of 250 companies. Logistic regression used to be analysis technique.The empirical result of this study show that firm size, profitability, growth option, public ownership have positively significant influence on probability of Corporate Sustainability Performance, besides leverage has negatively significant. Firm commitment and firm age have no significant influence to probability of Corporate Sustainability Performance.]]>
<![CDATA[ANALISIS PENGARUH MEKANISME CORPORATE GOVERNANCE TERHADAP CORPORATE GOVERNANCE DISCLOSURE ]]>
<![CDATA[Nirbhita, Nandana Antya]]>;
<![CDATA[Adiwibawa, Agustinus Santosa]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 4, Nomor 1, Tahun 2015 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[This study aims to Analyze the impact of a comprehensive set of corporate governance attributes (board composition, board size, director ownership, blockholder ownership, number of shareholders  and  number  of  audit  committee)  on the  corporate  governance  disclosure  in Indonesia.  The  measurement  of  corporate  governance  disclosure is  based  on  published  data created from a checklist item by United Nations.The samples used were selected by purposive sampling method and taken from list of LQ 45 on Indonesian Stock Exchange. There were 58 companies as samples. Observation period was 2011-2012, so the total number of sample used was 116 samples. Multiple regression was used to analyze the hypothesis.The  result  showed   that number  of shareholders  and  number  of  audit  committee  are positively significant affect corporate governance disclosure and director ownership is negatively significant affect corporate governance. Whereas board composition, board size, blockholder ownership have no effect on the corporate governance disclosure.]]>
<![CDATA[PENGARUH FUNGSI AUDIT INTERNAL TERHADAP FEE AUDITOR EKSTERNAL ]]>
<![CDATA[Erlina Dyah Hapsari]]>;
<![CDATA[Herry Laksito]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 2, Nomor 2, Tahun 2013 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[Understanding the relationship between a firm’s internal audit function and its external auditor fees is important. It has economic implications for firms and external auditors, particularly given that internal and external auditors both serve as monitoring mechanisms of a firm. This study examine the relationship between a firm’s internal audit function and its external auditor fee. It uses secondary data from annual reports of non-financial companies which listed on Bursa Efek Indonesia in 2010-2011. This study used purposive sampling method and used multiple linear regression as the analysis instrument. Before being conducted the regression test, it is examined by using the classical assumption tests. The results of this study indicate that internal audit function significantly influence the external auditor’s fees. Firms with active internal audit functions have higher audit fees, as a consequences higher complexity of external auditor duty. It means that higher responsibility of external auditor on determine the relevances of internal audit function related to firm’s internal control structure and its influences to financial statement or misstatement potential of financial statements, resulting in higher audit fees.]]>
<![CDATA[PENGARUH SPESIALISASI INDUSTRI KAP, REPUTASI AUDITOR, DAN AUDIT TENURE TERHADAP AUDIT REPORT LAG ]]>
<![CDATA[Dharma Nirmala Eka Makhabati]]>;
<![CDATA[Agustinus Santosa Adiwibowo]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 8, Nomor 2, Tahun 2019 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[The longer delay in the publication of financial statement can reduce the value of financial information because it is not available at the time required. This research aims to empirically examine the effect between auditor industry specialization, auditor reputation, audit tenure on audit report lag. The dependent variable in this research is audit report lag. The independent variables in this research are auditor industry specialization, auditor reputation, and audit tenure. While the control variables used in this research are leverage, subsidiary, family ownership, and loss. The population of research consist of 49 financial reporting from chemical companies that listed in Indonesia Stock Exchange period 2013-2017. This research using secondary data that selected by purposive sampling method, so the final sample that obtained are 41 companies. The analytical method that was used is multiple linear regression analysis, which is processed using SPSS 23. The result of this research shows that auditor industry specialization and auditor reputation have negative and significant effect to audit report lag. This means that if the company audited by auditor industry specialization or auditor the Big 4, then the audit report lag will be shorter than the company audited by auditor non industry specialization or auditor non the Big 4. While audit tenure has insignificant effect to audit report lag.]]>
