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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 RISIKO PEMBIAYAAN, PRIMARY RATIO, BOPO, OPPORTUNITY COST DAN RISIKO LIKUIDITAS TERHADAP MARGIN BANK UMUM SYARIAH DI INDONESIA Windu Tri Prasetio; Adityawarman Adityawarman
Diponegoro Journal of Accounting Volume 5, Nomor 2, Tahun 2016
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this study is to examine the effect of bank margin’s components on bank margin. Those components consist of financing risk, primary ratio, BOPO, opportunity cost, and liquidity risk The population in this study consists of islamic banking Indonesia. Sampling method used is purposive sampling. By using the triwulan report of islamic banking consist of 11 banks during 2012-2014, total population of this study is 132. Linear reggression used to be analysis technique. The empirical result of this study show that financing risk has a possitive and significant effect to bank margin. While BOPO and primary ratio have a negative and significant effect on bank margin. Opportunity cost and liqudity risk have a positive but not significant effect to bank margin..
ANALISIS FAKTOR FAKTOR YANG BERPENGARUH TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN Rudy Fernando; P. Basuki Hadiprajitno
Diponegoro Journal of Accounting Volume 4, Nomor 4, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to analyze and provide empirical evidence of debt default, opinion shopping, audit opinion the previous year, and disclosure on the probability of receiving going concern opinion. Hypothesis proposed (1) debt default effect on acceptance going concern opinion, (2) opinion shopping influence on acceptance going concern opinion,(3) audit opinion the previous year influence on acceptance going concern opinion,(4) disclosure affect the probability of accepting the opinion of going concern.             This study used 23 manufacturing companies listed on the Indonesian Stock Exchange (BEI) in the year 2008 to 2013, sample obtained by purposive sampling. Data were analyzed using logistic regression anylisis            The results of this research showed that debt default, and audit opinion the previous year have a significant influence on acceptance going concern opinion.While the other factors, opinion shopping and disclosure are not proven having a significant influence for Timeliness.
ANALISIS PENGARUH INVESTMENT OPPORTUNITY SET (IOS) DAN MEKANISME CORPORATE GOVERNANCE TERHADAP KUALITAS LABA DAN NILAI PERUSAHAAN Paramitha Anggia Puteri; Abdul Rohman
Diponegoro Journal of Accounting Volume 1, Nomor 1, Tahun 2012
Publisher : Diponegoro Journal of Accounting

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Abstract

The objective of this research is to examine the influence of Investment Opportunity Set (IOS) and corporate governance mechanism (the number of audit committee meetings, independence of commissioner, institutional ownership, and managerial ownership) toward earnings quality and firm value. This research also examined the influence of earnings quality to firm value. This research used samples from manufacturing companies that listed on Indonesia Stock Exchange (IDX) during 2006-2010. Based on purposive sampling technique, it got 24 companies as research samples, so as long as 5 years observation there were 120 annual reports were analyzed. The method of analysis of this research was multiple regression. The results of this research showed that earnings quality doesn’t have significant influence to firm value; Investment Opportunity Set (IOS) has significant influence to earnings quality and firm value; the number of audit committee meetings has significant influence to earnings quality but it doesn’t have significant influence to firm value; independence of commissioner doesn’t have significant influence to earnings quality but it has significant influence to firm value; institutional ownership has significant influence to earnings quality and firm value; meanwhile managerial ownership doesn’t have significant influence to earnings quality but it has significant influence to firm value.
PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP KINERJA KEUANGAN PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2013 - 2015 Agung Prasetyo; Wahyu Meiranto
Diponegoro Journal of Accounting Volume 6, Nomor 3, Tahun 2017
Publisher : Diponegoro Journal of Accounting

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Abstract

Modern accounting concepts apply three basic principles of triple bottom lines, namely profit, people and planet (3P). Companies should still be oriented to seek economic benefits that allow it to continue to operate and grow. But the company must have concern for the welfare of human and the environment. Corporate Social Responsibility is a concept that connects these three principles. This study examines the influence of CSR on company performanceObject of this research is manufacturing companies listed in Indonesia Stock Exchange (IDX) or year of 2013 to 2015. The dependent variable used is three proxies of profitability : ROA, ROE and EPS. Three linear regression analysis models were used for prove the hypoteses The results show that corporate social responsobility (CSR) has positive influence on ROA and ROE but not significant on EPS profitability. CSR can be viewed as one form of effort to form a positive image for company.
PENGARUH STRUKTUR KEPEMILIKAN DAN R&D TERHADAP LUAS PENGUNGKAPAN MODAL INTELEKTUAL Cut Nur Aisyah; Sudarno Sudarno
Diponegoro Journal of Accounting Volume 3, Nomor 3, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

The objective of this study is to analyze the influence of ownership structure and R&D on Extent Intellectual Capital Disclosure (EICD). The analysis used independent variable such as management ownership, foreign ownership, government ownership, institutional ownership, and R&D. The dependent variable is Extent Intellectual Capital Disclosure (EICD). The sample used in this study was  the secondary data from Bursa Efek Indonesia (Indonesian Stock Exchange), i.e. the annual report of financial company listed  in BEI for the year 2012. The statistics method used in this study was multiplied linear regression analysis, the hypotheses testing used statistic t and F tests. The analysis showed that foreign ownership, government ownership, and R&D had significant influences on EICD. Meanwhile, management ownership and institutional ownership had no significant influences on EICD.
PENGARUH MEKANISME CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN PERUSAHAAN Utami, Destriana Wiryakurnia; Syafruddin, Muchamad
Diponegoro Journal of Accounting Volume 4, Nomor 2, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

The  purpose  of  this  study  is  to  examine  the  influence  of  corporate  governance mechanisms   such   as   disclosure   on   corporate   governance   practice,   board   of commissioner, managerial ownership, board committees, and auditor quality on financial performance. This study used a population of all listed firm in Indonesia Stock Exchange in 2013. The sampling method in this research is purposive sampling. There are 220 data that included the criteria. Then, there are 27 samples that include outlier should be excluded from samples of observation. So, the final amounts of the sample are 193 data. Multiple regression used to be analysis technique. The empirical result of this study show that disclosure on corporate governance practice has positive effect to ROE significantly. Managerial ownership and board committees have negative effect to ROE significantly. Auditor quality has negative effect to Tobin’s Q significantly.
PENGARUH KARAKTERISTIK GOOD CORPORATE GOVERNANCE (GCG) TERHADAP LUAS PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) DI INDONESIA (Studi Empiris Pada Perusahaan perbankan Yang Terdaftar di BEI Tahun 2008-2011) Dwi Arini Untoro; Zulaikha Zulaikha
Diponegoro Journal of Accounting Volume 2, Nomor 2, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aimed to analyze the characteristics of the GCG that affect CSR disclosure in annual reports of banking companies listed in the Indonesian Stock Exchange in the year 2008-2011. GCG characteristics used in this study is the size of the board of commissioners, the proportion of independent of commissioners, and audit committee size.The population of this study are all banking companies listed on the Indonesia Stock Exchange (BEI) in the year 2008-2011. Total sample is 100 annual report of banking companies as determined by purposive sampling method. This research analyzes CSR disclosure in annual reports by the method of content analysis. Data analysis was performed using multiple regression analysis with SPSS for Windows 16.00.The results of this study indicate that the size of the board of directors and firm size (size) significantly affect CSR disclosure in Indonesia, and the proportion of independent board of directors, audit committee size, leverage, and profitability no proven effect against broad disclosure of CSR.
ANALISIS PENGARUH MEKANISME CORPORATE GOVERNANCE TERHADAP PROBABILITAS TERJADINYA FINANCIAL DISTRESS Maryam Maryam; Etna Nur Afri Yuyetta
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 corporate governance mechanism to financial distress. The dependent variable of this study is financial distress which is proxied as dummy variable has negative net profit for two consecutive years. The independent variable of this study are managerial ownership, institutional ownership, number of board of commissioner, number of the board of directors, and proportion of independent commissioners. Control variables in this study are liquidity, leverage, and sales margin. Population of this study are manufacturing companies listed in Indonesia Stock Exchange (BEI) in 2015-2017. This study used purposive sampling method and logistic regression as the data analysis. Total samples are 279 companies. The results of analysis showed that the managerial ownership, number of board of commissioner, and number of the board of directors have significant impact on financial distress, while institutional ownership and  proportion of independent commissioners did not significantly affect the financial distress.
EFEKTIVITAS DAN KONTRIBUSI PAJAK HOTEL TERHADAP PENDAPATAN ASLI DAERAH (Studi di Pemerintah Daerah Kota Semarang) Irwan Syah; Abdul Rohman
Diponegoro Journal of Accounting Volume 3, Nomor 3, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

The purposes of this research are: (1) to know the growth of tax revenue in the Semarang City hotel through 2009-2013(2) to know the effectiveness of Semarang city hotel tax revenue based on its classification through 2009-2013, (3) to identify the contribution of hotel tax against Semarang regional income through 2009-2013.This research used quantitative-descriptive method. The techniques of data collection are documentation and interview. The data which used in this research are the potential of hotel tax, the realization of hotel tax report, and the realization of original regional income. The data were analyzed using time series analysis, the effectiveness analysis and the contribution analysis.Based on the results of this research, the conclusions are: (1) the growth of hotel tax had fluctuation, the highest development of hotel tax in 2011 is 35,293 % and the lowest development in 2009 is 3,661 %(2) the revenue of hotel tax in Semarang city based on its classification from 2009 until 2013 isn’t effective. 2) The revenue of hotel tax does not have contribution against original regional income of Semarang city during 2009 until 2013.
ANALISIS FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP AUDIT REPORT LAG (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2012-2015) Butarbutar, Rizki Sakti Kornelius; Hadiprajitno, P. Basuki
Diponegoro Journal of Accounting Volume 6, Nomor 3, Tahun 2017
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this research is to analyze the factors that affect audit report lag of financial reports to the manufacturing companies listed on the Indonesia Stock Exchange. The examined factors of this research are corporate size, audit firm status, complexity of the company’s operation, board size, audit committee, ownership dispersion, and ownership concentration as the independent variable, while the audit report lag as the dependent variable.The sample consists of 410 companies listed in the Indonesia Stock Exchange (IDX) and submitted financial reports to OJK in the period 2012-2015. The data that was used in this research was secondary data and selected by using purposive sampling method. Model analysis using multiple linear regression analysis. Using the F-test to determine the effect of simultaneous between company characteristics and capital structure. Using t-test to examine the partial correlation of each independent variable on audit report lag.Based on analytical results shows that variable board size have significant influence toward audit report lag, while variable corporate size, audit firm status, complexity of the company’s operation, audit committee, ownership dispersion, and ownership concentration doesn’t have significant influence toward audit report lag.

Page 65 of 189 | Total Record : 1889

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