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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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ANALISIS PENGARUH RASIO CAMEL DALAM MEMPREDIKSI FINANCIAL DISTRESS PERBANKAN INDONESIA Kurniasari, Christiana; Ghozali, Imam
Diponegoro Journal of Accounting Volume 2, Nomor 4, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

This research aims to analyze the effect of the CAMEL ratio to predict Indonesian Banks’s financial distress. The CAMEL ratio consist of CAR (capital adequacy ratio), NPL (non performing loan), ROA (return on asset), ROE (return on equity), LDR (loan to deposit ratio), and BOPO (operating expense to operating income). The sample of this research was extracted using purposive sampling method, comprising 120 banks taken from Infobank magazine for the period of 2009, 2010, 2011, 2012. From sample, there are 85 banks, consist of 80 nontrouble banks and 5 trouble banks. The statistic methods used to analyze the hypothesis of this research is logistic regression. The resulst of this research show that CAR, NPL, ROA, and ROE have no significant effect on probability of banks’s  financial distress. LDR and BOPO have significant influences on probability of banks’s financial distress.
PENGARUH STRUKTUR KEPEMILIKAN, KINERJA, DAN RISIKO TERHADAP KOMPENSASI EKSEKUTIF Rr Diana Atika Ghozali; Fuad Fuad
Diponegoro Journal of Accounting Volume 4, Nomor 2, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aimed to obtain empirical evidence about the influence of ownerhip structure, risk, and performance to the executive compensation. The population of this study was all banking industries are listed in Indonesia Stock Exchange (ISX) in 2011-2013. Sample of this study selected by used purposive sampling method. There are 35 banking industries each year which fulfilled criterion as the research sample. Data analysis was perform by used statistic program, Smart-PLS version 3.0. The result of this study showed that  ownership structure had no significantly influence to the executive compensation of banking industries in Indonesia. Meanwhile, the performance and the risk significantly influence to the  executive compensation of banking industries in Indonesia.
PENGARUH SIKLUS KONVERSI KAS TERHADAP PROFITABILITAS PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA TAHUN 2008-2011 Iva Indarnika Cahaya Martha; Indira Januarti
Diponegoro Journal of Accounting Volume 2, Nomor 2, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to determine the effect of cash conversion cycle on profitability. Cash conversion cycle consists of three components: number of days inventory, number of days accounts receivable and number of days accounts payable. Profitability is measured by gross operating income. Population of this research are manufacturing companies which listed in Indonesian Stock Exchange (BEI). The sample are manufacturing companies which listing in Indonesian Stock Exchange (BEI) during 2008-2011 and comply sample criteria. Total sample are 104 companies. The result of this research show that cash conversion cycle had significant and negatif effect to profitability.
PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP AGRESIVITAS PAJAK (Studi empiris pada perusahaan non keuangan yang terdaftar di BEI tahun 2013-2017) Amalia Madarina; Moh Didik Ardiyanto
Diponegoro Journal of Accounting Volume 8, Nomor 4, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

This study examines how the dimensions of Corporate Social Responsibility (CSR) influence the tax aggressiveness of the company. CSR economic dimension, CSR environmental dimension, and CSR social dimension as independent variables measured by the Global Reporting Initiative (GRI) G4 indexes. Meanwhile, tax aggressiveness is measured by 2 proxies, ETR1 and ETR2.The selection of this research sample was conducted using a purposive sampling method for all Indonesian non-financial companies listed on the Indonesia Stock Exchange in 2013-2017. The number of final samples obtained was 63 consisting of 19 companies over a period of 5 years. Testing this sample uses a multiple regression analysis model.Overall, the study found that CSR economic dimensions have a positive and significant influence on tax aggressiveness as measured by both proxies. CSR environmental dimensions do not have a significant effect on tax aggressiveness using either ETR1 or ETR2. While CSR social dimension has a negative and significant influence on tax aggressiveness with ETR1 proxy and has a positive and significant effect on tax aggressiveness as measured by ETR2 proxy.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KREATIVITAS AKUNTAN Aviv, Rachman; Muid, Dul
Diponegoro Journal of Accounting Volume 3, Nomor 3, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the influence of internal factors for the creativity accountans. Accounting is considered as the science is far from creativity. This causes an accountant is prevented from being creative possibilities. Accountants will be closed opportunities and the chance to be creative. This study examined the influence of ethics to the creativity accountant by Bryant, et al (2011) and Nurcahyo (2012). Ethics is measured using the dimensions of idealism and relativism. In addition, this study also examines the effect of job tenure, gender and intellectual of the creativity accountant.The population of this study is the auditor who works in the firm in the city of Semarang. The sample was an auditor who works in the firm in the city of Semarang with sampling techniques through sampling covinience. Data were collected through questionnaires and analyzed using multiple regressions.The results showed that the job tenure and gender had no effect on creativity accountant. In addition, intellectual and relativism significantly positive effect on creativity accountant. Idealism significantly negative effect on creativity accountant. 
PENGARUH UKURAN KOMITE AUDIT, AUDIT EKSTERNAL, JUMLAH RAPAT KOMITE AUDIT, JUMLAH RAPAT DEWAN KOMISARIS DAN KEPEMILIKAN INSTITUSIONAL TERHADAP MANAJEMEN LABA (Studi Empiris perusahaan manufaktur yang terdaftar di BEI tahun 2012-2014) Felicia Marsha; Imam Ghozali
Diponegoro Journal of Accounting Volume 6, Nomor 2, Tahun 2017
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to test the effect of audit commitee, eksternal auditor, frequency of audit commitee meetings, frequency of board commissioners meetings and institusional ownership of earnings as dependent variable. Type of data used in this study is secondary data. The population of the study is all manufacture companies listed in Indonesia Stock Exchange. To collect the sample, the writer employed purposive sampling method and applied criteria listed in Indonesia Stock Exchange, reported annually subsequently from 2012-2014 in Indonesia Stock Exchange. There was audit commitee, eksternal auditor, frequency of audit commitee meetings, frequency of board commissioners meetings and institusional ownership variable in financial report.The result of this study shows that audit commitee and audit commitee effectiveness significantly influenced the earnings management activities. Meanwhile, eksternal auditor, board commissioners effectiveness and institusional ownership did not influence earnings management activities in maufacture companies in Indonesia from 2012-2014.
ANALISIS FAKTOR YANG MEMPENGARUHI MANAJEMEN PAJAK DENGAN INDIKATOR TARIF PAJAK EFEKTIF (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PADA TAHUN 2011-2012) Iqbal Nul Hakim Darmadi; Zulaikha Zulaikha
Diponegoro Journal of Accounting Volume 2, Nomor 4, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

This study examines and analyze the effect of firm size, capital structure (leverage), profitabilty, fixed asset intensity, inventory intensity and tax incentive to tax management using effective tax rates as a indicator. The sample of this study were 73 companies listed in Indonesian Stock exchange for years 2011-2012. Analysis tool used multiple linear regression with t test, F test, and test the coefficient of determination. The result show that there are negative effect of fixed asset intensity and inventory intensity on tax management. Another result show that there are positive effect of firm size on tax management. Capital structure (leverage), profitability and tax incentive were not shown to affect tax management.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN RISIKO PERUSAHAAN Mutiara Puspawardani; Agung Juliarto
Diponegoro Journal of Accounting Volume 8, Nomor 4, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

This research aims to get emprical evidence about the factors influencing risk disclosure in example, firm size, industry type, leverage degree,board size and board independent. Agency theory is used to explain the relationship among variables. This research uses purposive sampling in carry out sample selection. There are 188 non-finances firms which is listed in Indeks Kompas 100 in the period 2015-2017is become sample in this research. Risk disclosure in this research was obtained by using content analysis based on the identification of sentence  of risk disclosure in the annual report. Statistical method  used for hypothesis testing was multiple linear regression. This research finds that firm size, leverage degree, board size and board independent have positive association  with firm  risk disclosure, whereas industry type does not have significant influence on risk disclosure. However these factors simultaneously influence risk disclosure.
PENGARUH PENERAPAN CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN PERBANKAN (Studi Pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2010-2012) Addiyah, Alina; Chariri, Anis
Diponegoro Journal of Accounting Volume 3, Nomor 4, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the effects of corporate governance mechanism on the financial performance of banking. Financial performance is calculated by using CFROA, meanwhile the corporate governance mechanismdetermined by variable board of commissioners, board of directors, and firm size.              The sample in this study were banking companies listed in Indonesian Stock Exchage (IDX) in a periode 2010-2012. The number of sample used were 23 companies listed were taken by purposive sampling. The method of analysis of this research used multi regression.            The result of this research showed that board of commissioners had negative and significant influence to financial performance; board of directors had positive and significant influence to financial performance; and firm size had negative and significant influence financial performance.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS AUDIT APARAT INSPEKTORAT KOTA/KABUPATEN DI JAWA TENGAH Precilia Prima Queena; Abdul Rohman
Diponegoro Journal of Accounting Volume 1, Nomor 1, Tahun 2012
Publisher : Diponegoro Journal of Accounting

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Abstract

The objectives of this research to empirically analyze the influence of independency, objectivity, knowledge, job experience, integrity, ethics, and auditor’s proffesional skepticism of audit quality. The population in this research are all auditor’s who worked on the Inspectorate of the city/ county in Semarang, Ungaran, Salatiga, Kendal, and Pekalongan. Sampling was conducted using a purposive sampling method and number of samples of 62 respondents. Primary data collection method used is questionnaire method. The data analysis technique used in This research is the technique of multiple regression analysis. The result showed that the objectivity, knowledge, integrity, ethics, auditor’s proffesional skepticism have a positive and significant impact on audit quality, while the independence and job experience of the variables do not have a significant impact on audit quality. Value of the coefficient of determination indicates that together the independency, objectivity, knowledge, experience, integrity, ethics, and auditor’s proffesional skepticism contribute to dependent variable (quality audit) of 82,8% while the remaining 17,2% are influenced by other outside factor model.

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