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INDONESIA
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 TATA KELOLA PERUSAHAAN TERHADAP KETEPATAN DAN KEAKURATAN PENGUNGKAPAN FORWARD-LOOKING INFORMATION Afifah Cahya Muliawati; Abdul Rohman
Diponegoro Journal of Accounting Volume 7, Nomor 4, Tahun 2018
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this paper is to examine the influence of corporate governance on the quality of forward-looking information disclosure in Indonesia which forward-looking information is voluntary disclosure. Forward-looking information will be measured by sales forecast using precision and accuracy to measure the quality of information regarding disclosures in annual reports that are published by firms listed on the Indonesia Stock Exchange (BEI) in 2015. Methods of testing the hypothesis of this study are logistic and multiple regression analysis.The results show that corporate governance has a significant and positive impact on the precision of sales forecast. Firms with good corporate governance tend to disclose their sales forecast precisely rather than qualitative but tend to disclose nonfinancial information in sales forecast. Firms with good corporate governance will provide accurate sales forecast but tend to be optimistic bias.
FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP KEBIJAKAN DIVIDEN Novia Ayu Puspitasari; Darsono Darsono
Diponegoro Journal of Accounting Volume 3, Nomor 2, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

The Objective of this research is to analyse the influence of free cash flow, collateral assets, debt to equity ratio and profitability toward dividend policy in manufacture companies that is listed in BEI over period 2009-2011. Sampling technique used here is purposive sampling. The data is obtained based on Indonesian Capital Market Directory and audited financial reports. It is gained sample amount of 188 observations. Data analysis used descriptive statistics, classical asumption test, and multiple liniar regression analysis.  From the analysis result, it indicates that debt to equity ratio and profitability variable partially significant toward dividend policy on the level of significance less than 1 percent, while it indicates that free cash flow and collateral assets variable partially not significant toward dividend policy. While simultaneously free cash flow, collateral assets, debt to equity ratio and profitability proof significantly influent dividend policy in level less than 1 percent. Predictable of four variables toward dividend policy  is 20,4 percent as indicated by adjusted R square that is 20,4percent while the rest 79,6 percent is affected by other factors which are not included into the study model.
PENGARUH CORPORATE SOCIAL RESPONSIBILITY DAN CAPITAL INTENSITY TERHADAP PENGHINDARAN PAJAK Muadz Rizki Muzakki; Darsono Darsono
Diponegoro Journal of Accounting Volume 4, Nomor 3, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the effect of corporate social responsibility (CSR) and capital intensity to tax avoidance. The purpose of this study is to provide empirically evidence about the effect of CSR and capital intensity to tax avoidance. The independent variables of this study are CSR and capital intensity, the dependent variable is tax avoidance, and control variables are size and  profitability.  CSR  measured by  CSR  disclosure with  GRI  G3.1 as  the  indicator.  Capital intensity measured by total fixed asset divide by total asset. Size measured by logarithm of total asset. Profitability measured by Return on Asset (ROA). Tax avoidance measured by effective tax rates (ETR).The population in this study are 446 manufacturing companies which listed on Indonesian Stock Exchange in the period of 2011-2013. Sample were selected by purposive random sampling method and finally obtained 211 manufacturing companies that fulfill the criteria. Data were analyzed using multiple regression analysis model.The result show that CSR and capital intensity significant negatively influence tax avoidance. Based on the result, conclude that tax avoidance decision is influenced by its attitude about CSR and capital intensity.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI TINGKAT PENERAPAN AKUNTANSI AKRUAL PADA PEMERINTAH Muhamad Indra Yudha Kusuma; Fuad Fuad
Diponegoro Journal of Accounting Volume 2, Nomor 3, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to provide an overview and empirical evidence on the level of implementation of accrual accounting in government, especially at the work units and examine the various factors that exist in the work units from human factors, organizational factors, and other situational factors thought to have an influence on the level implementation of accrual accounting.Data collection in this study using a questionnaire survey. The questionnaire was delivered to 156 Managers/Kuasa Pengguna Anggaran (KPA) of the government institusion in the region of KPPN Semarang I. A total of 58 questionnaires were returned and 49 questionnaires (31.41%) complete and can be processed. The data collected were processed using multiple linear regression analysis.The results of this study indicate that the implementation of accrual accounting in government is still very low. In particular, the level of implementation of accrual accounting is significantly affected by the financial staff training. However, there are no significant effect of level of education staff, the quality of information technology, consulting support, experience, educational background of the managers and the size of the work units to the level of implementation of accrual accounting.
FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP KUALITAS PEMERIKSAAN KEUANGAN (Studi Empiris pada Pemeriksa BPK RI Perwakilan Provinsi Kepulauan Riau) Fransiskus Purna Adi; Sudarno Sudarno
Diponegoro Journal of Accounting Volume 5, Nomor 3, Tahun 2016
Publisher : Diponegoro Journal of Accounting

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Abstract

Many factors can affect the quality of the audit. This study aims to determine the effect of experience, continuing professional education, Independence, integrity, and professionalism towards the audit quality of the Audit Board of the Republic of Indonesia. The study used primary data derived from respondents who are auditors on the Audit Board of Indonesia Representative of Provinsi Kepulauan Riau. This study used six variables. Five variables are independent variables consisting of experience, continuing professional education, independence, integrity, and professionalism, and one dependent variable is the quality of the audit. The data were analyzed using multiple linear regression test. The results showed that experience, continuing professional education, independence, integrity, and professionalism effect on audit quality simultaneously. But partially only integrity have positive effect on audit quality.
PENGARUH MEKANISME CORPORATE GOVERNANCE TERHADAP TINGKATUNDERPRICING IPO (Studi Empiris Pada Perusahaan yang IPO di Bursa Efek Indonesia Tahun 2009- 2014) Auliya, Reza; Januarti, Indira
Diponegoro Journal of Accounting Volume 4, Nomor 4, Tahun 2015
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Abstract

The purpose of this research is to examine the impact of corporate governance mechanism to level of IPO underpricing.  This study used secondary  data taken from financial  and annually reports one year before company IPO in Indonesia Stock Exchange for years 2009-2014. This study used judgement sampling method. Research population comprise all companies that IPO for the period  2009-2014.  A Total sample  of 105 companies  was used in analysis  from  total population  138 companies.  Hypotheses  in this study indicate that board of commissioner  size, proportion   of  commissioner   independence,   board   of  director   size,   committee   audit   size, institutional ownership, and managerial ownership partially affect the level of underpricing. This study used linier multiple regression analysis for hypotheses testing.  Results of this study showed that the proportion  of commissioner  independence  and committee  audit size positively  affected the level of underpricing.  Board of director had a negative effect on the level of underpricing. This study, did not find significant effects of board of commissioner size, institutional ownership and managerial ownership on the level of IPO underpricing.
ANALISIS FAKTOR-FAKTOR YANG MENDORONG PERUSAHAAN MEREVALUASI ASET TETAP Nidza Annisa Aziz; Etna Nur Afri Yuyetta
Diponegoro Journal of Accounting Volume 6, Nomor 4, Tahun 2017
Publisher : Diponegoro Journal of Accounting

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Abstract

The inflation volatility in Indonesia demands corporations to choose an accounting policy in order to count the actual rate of the fixed assets. Fixed asset revaluation is a review of a corporate’s fixed asset. The policy represents the actual state of asset, because the actual fixed asset revaluation counts the asset by using the market value of the asset, so that the assets are more relevant. This research refers to George Kilirgiotis, (2012). This research aims to examine the factors that push the corporations to revaluate their fixed asset.The populations of this study are non–financial companies listed in Indonesia Stock Exchange (IDX) 2015. The sampling method used is the method of probability sampling technique using random sampling. Total sample of 199 companies are used in analyzing the data. Data are analyzed using multiple regression analysis.The result of this research shows that leverage, firm size, and cash flow operation have positive effect towards fixed asset revaluation, but the result also finds a negative effect between the instensity of fixed asset towards fixed asset revaluation. This research is expected to give information for the financial statement users related to the factors that influence corporations to revaluate their fixed asset.
PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia tahun 2010-2012) Arsanto Teguh Utomo; Rahardjo Rahardjo
Diponegoro Journal of Accounting Volume 3, Nomor 3, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

Starting from agency theory and develop good corporate governance principles of transparency accountability, responsibility, independence and fairness, this study aimed to examine the effect of corporate governance mechanisms on financial performance.The population of this study are all companies listed on the stock exchanges of Indonesia, which reported annual reports from 2010-2012 , the total study observation was 77. This research is a quantitative study using multiple regression analysis and descriptive analysis . Multiple regression analysis was used to test the mechanisms of good corporate governance ( institutional ownership , the board , audit committee and audit quality ) on financial performance . While the descriptive analysis is used to see the tendency of each of the study variables . In this study using ROA to analyze the performance of the company(financial). .                 The results show that institutional ownership , board size and independent directors has no effect on the financial performance while managerial ownership and board size significantly influence financial performance . 
ANALISIS PENGARUH RASIO KEUANGAN TERHADAP RETURN SAHAM PERUSAHAAN DALAM INDEKS LQ 45 Tahun 2010-2013 Ade Affinanda; Etna Nur Afri Yuyetta
Diponegoro Journal of Accounting Volume 4, Nomor 2, Tahun 2015
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Abstract

This study seeks to learn some financial ratios that can be used as a predictor of short return on investment. The object of research used in this study is a company incorporated in the LQ 45 during the 2010-2013 study periode. The variables studied were Profitability and Solvency. The analysis technique used in this research is multiple linear regression.This research was conducted with quantitative methods on the financial statements of listed companies in the LQ 45 during the period 2009-2010. The total sample was 19 companies, which are determined through purposive sampling   method.   Method   of   hypothesis   testing   using   different   test   t-test   and   linear regression.Results of research in line with the results of research conducted by Yeye  (2011). The results of this study showed no positive effect between the Gross Profit Margin (GPM), Net Profit Margin (NPM), return on assets (ROA), Return on Equity (ROE), and Debt To Equity (DER) toreturn stock companies listed in LQ45 on Indonesia Stock Exchange during the period 2010-2013.
PENGARUH NILAI ASET TIDAK BERWUJUD DAN PENELITIAN DAN PENGEMBANGAN TERHADAP NILAI PASAR PERUSAHAAN (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2009-2010 ) Letsa Soraya; Muchamad Syafruddin
Diponegoro Journal of Accounting Volume 2, Nomor 2, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine whether intangible assets value in 2009 and 2010 is difference. This study also aims to examine the influence of intangible assets value (INTAV)  and research&development on corporate market value. This study used purposive sampling method with criteria as follows : (1) Manufacturing companies listed and actively traded on Indonesia Stock Exchange (IDX) during 2009-2010, (2) Manufacturing companies that published financial statement at 31 December 2009 and 31 December 2010 completely, (3) Manufacturing companies whose a record of stock price at the time of closing, and (4) Manufacturing companies whose INTAV positive. Based on these criteria, obtained 255 companies over two year period of observation. Then, there are 8 companies which didn’t publish financial statement completely, 114 whose INTAV negative, and 13 samples that included outlier should be excluded from samples of observation. So, the final sample is 120 firms. Two analysis used to test the hypotheses are multiple regression analysis and t-test. The result showed that (1) intangible assets value and research&development have a positive and significant influence on corporate market value (CMV), (2) intangible assets value in 2009 and 2010 is difference.

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