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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 KEAHLIAN KOMITE AUDIT DAN JUMLAH RAPAT KOMITE AUDIT TERHADAP MANAJEMEN LABA DENGAN MODERASI AUDITOR EKSTERNAL Hamzah Hamzah; Dul Mu'id
Diponegoro Journal of Accounting Volume 7, Nomor 4, Tahun 2018
Publisher : Diponegoro Journal of Accounting

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Abstract

Audit committee and External auditor have a very important role to oversee the financial reporting process and monitor the propensity of a company managers to manipulate earnings. Monitoring mechanism is a key factor to reduce conflicts of interest and any opportunistic behavior from the manager. This study aims to examine the effect of audit committee expertise and the amount of audit committee meetings on earnings management with External auditor as a moderating variable in the manufacture companies in Indonesia.The type of data used in this study is secondary data and the total number of samples in this study were 104 data companies that constantly registered in LQ-45 index and listed in Indonesia Stock Exchange from 2014-2017. The sampling method in this research uses purposive sampling technique for the company that has been registered in LQ-45 index and listed in Indonesia Stock Exchange which published annual report in 2014-2017. Variable earnings management, audit committee expertise, the amount of audit committee meetings, and External auditor analyzed by multiple linear regression model. The result of the study indicate that audit committee expertise significantly negative impact on earnings management and the amount of audit committee meetings not significantly impact on earnings management. Audit committee expertise moderated by External auditor positive effect and significant on earnings management. However, the amount of audit committee meetings moderated by External auditor not significant on earnings management.
PENGARUH PENGUNGKAPAN INTELLECTUAL CAPITAL DALAM PROSPEKTUS TERHADAP UNDERPRICING SAHAM (Studi pada Perusahaan yang Melakukan Initial Public Offering di BEI Periode 2007-2012) Kurniawan, Warih Widya; Haryanto, Haryanto
Diponegoro Journal of Accounting Volume 3, Nomor 2, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to analyze the effect of intellectual capital disclosure in prospectus on underpricing level at initial public offering. Independent variable used in this study is intellectual capital disclosure. This study also used  control variables, e.g underwriter’s reputation, gross proceeds, auditor’s reputation, financial leverage, company’s age, and company’s size.Samples of this study  were  IPO companies in Indonesia  Stock Exchange, for the observation period of 2007 until 2012.  Samples  were  taken by purposive sampling method  and resulted  in  91 companies  as  the samples.  This study used linear regression for analysing data.The result showed  that  intellectual capital disclosure  affect underpricing significantly. Auditor’s reputation, financial leverage, company’s age. And company’s size as the control variables have negative and significant effect on underpricing. However, underwriter’s reputation show negative effect on underpricing, and not significant. In the other side, gross proceeds impact underpricing positively and not significatly.
ANALISIS DETERMINAN PENGUNGKAPAN RISIKO (STUDI EMPIRIS PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2013 – 2015) Septian Adi Wicaksono; Agustinus Santosa Adiwibowo
Diponegoro Journal of Accounting Volume 6, Nomor 4, Tahun 2017
Publisher : Diponegoro Journal of Accounting

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Abstract

This research attempted to investigate the influences the number of board of commisioner, the number of board of risk management, profitability, and liquidity. the number of board of commisioner, the number of board of risk management, profitability, and liquidity expected to explain their influences toward the level of corporate risk disclosure.The data used by this research are secondary data taken from Indonesian Site Exchange (IDX) website that is financial companies particulary banking sector listed from 2013-2015. This research uses purposive sampling method, and done data analysis that are descriptive analysis, classical assumption test, and regression test. This research used IBM SPSS 20 to analyzes the data.Based on the results, known that the number of board of commisioner and the number of board of risk management have significantly positive influences toward the level of corporate risk disclosure. While profitability and liquidity has significantly negative influence toward the level of corporate risk disclosure.
PENGARUH KUALITAS AUDITOR TERHADAP MANAJEMEN LABA (Studi Empiris pada Perusahaan Non Keuangan yang Terdaftar di BEI Tahun 2009-2011) Yulia Rachmawati; 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 analyze the association between the magnitude of earnings management and auditor quality. The information asymmetry motivates management to execute manipulate performance with earnings management. Auditor quality use industry specialist auditor and big four auditor. The Modified Jones Model is used to measure discretionary accruals (the proxy for earnings management). The sample used in this research was the secondary data from annual report of non financial 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 counts of 756 companies. The statistic method used was multiplied analysis linear regression with hypothesis testing of statistic t and F test. The results provide evidence that industry specialist auditor significantly influence the earnings management. Nonetheless, big four auditor wasn’t significant influence to the earnings management.
PENGARUH HASIL PEMERIKSAAN BPK, KINERJA KEUANGAN PEMERINTAH DAERAH DAN UKURAN PEMERINTAH DAERAH TERHADAP NILAI INDEKS PERSEPSI KORUPSI PEMERINTAH DAERAH Rifki Ahmad Pratama; Faisal Faisal
Diponegoro Journal of Accounting Volume 5, Nomor 3, Tahun 2016
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aimed to analyze the effect of the audit results by Audit Board of Indonesia (BPK), the financial performance of local governments and the size of local governments on the local governments corruption perception index. The variables tested in this research are audit opinion onthe financial statements of local government, the findings on the internal control system, the findings on compliance with laws and regulations, self-reliance ratio, growth ratio, the ratio of effectiveness and the size of local governments.This study uses secondary data derived from the results of the audit report by BPK on the financial statements of local governments in 2009 fiscal year and local governments corruption perception index derived from research reports by Transparency International Indonesia in 2010. The method uses in this study on selecting the samples are purposive sampling method. The data in this study tested using classic assumption test and correlation analysis. The hypothesis in this study tested using multiple linear regression analysis.The results showed that not all the audit results by BPK has a significant influence on the local goverments corruption perception index. Findings on compliance with the legislation is the only variable of the audit results by BPK with significant influence and negatively affect the local goverments corruption perception index. Based on the financial performance of local governments, the variables that have a significant influence on the local goverment corruption perception index only independence ratio and effectiveness ratio and which have a positive influence on the local goverment corruption perception index. The size of local governments have a significant negative effect on the local goverment corruption perception index.
ANALISIS EFEKTIVITAS, EFISIENSI, DAN KONTRIBUSI PAJAK DAERAH DAN RETRIBUSI DAERAH TERHADAP PENINGKATAN PAD KABUPATEN BLORA TAHUN 2009-2013 Ayu Puspitasari, Elfayang Rizky; Rohman, Abdul
Diponegoro Journal of Accounting Volume 3, Nomor 4, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

This research is purpose to know (1) how the effectiveness of local taxes at Kabupaten Blora through 2009-2013. (2) how the effectiveness of local retribution at Kabupaten Blora through 2009-2013. (3) how the efficiency of local taxes at Kabupaten Blora through 2009-2013. (4) how the efficiency of local retribution at Kabupaten Blora through 2009-2013. (5) how the contribution of local taxes against original regional income at Kabupaten Blora through 2009-2013. (6) how the contribution of local retribution against original regional income at Kabupaten Blora through 2009-2013.This research used quantitative descriptive method. The techniques of data collection are documentation and interview. The data used: the potential of local taxes and local retribution, the realization of local tax, local retribution, and regional income. The data were analyzed using the effectiveness analysis, the efficiency analysis, the contribution analysis, and the different t-test analysis.The results of this research are: (1) category of the  effectiveness rate for local taxes and local retribution through 2009-2013 are very effective. (2) the efficiency rate for local taxes and local retribution from 2009 until 2013 overall in efficient level. (3) the contribution of local taxes againt original regional income Kabupaten Blora from 2009 until 2013 doesn’t have contribution. However, the level of contribution ratio tends to rise. (4) the contribution of local retribution againt original regional income Kabupaten Blora through 2009-2013 being contributed but the contribution ratio tends to falling down each year. (5) the different t-test analysis for the effectiveness and efficiency of local taxes and local retribution showed no difference. Whereas for the contribution of local taxes and local retribution shows the difference between both.
PENGARUH GOOD CORPORATE GOVERNANCE DAN UKURAN PERUSAHAAN TERHADAP KINERJA PERUSAHAAN (Studi empiris pada perusahaan yang terdaftar di BEI 2010) Iqbal Bukhori; Rahardja Rahardja
Diponegoro Journal of Accounting Volume 1, Nomor 1, Tahun 2012
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examines the effect of good corporate governance and the company size to companiesperformance  in Indonesia. The factors tested in this study is the size of the board of directors and the size of the board commissioner as aninternal mechanisms of corporate governance and company size. Corporate performance is measured by CFROA. Data collection using random sampling method to the companies listed in Indonesia Stock Exchange in 2010. There was 160 companies used as sampel. The method of analysis of this study used  multiple regression. These results of the study  indicates that there is no significant effect between internal mechanisms of corporate governance to company performance. Similarly, no significant effect of firm size on corporate performance. This means that the internal mechanisms of corporate governance and firm size had no effect on corporate performance
PENGARUH FAMILY CONTROL TERHADAP PROFITABILITAS DAN NILAI PERUSAHAAN PADA INDUSTRI BARANG KONSUMSI DI INDONESIA Jessica Rissa Catherine; Aditya Septiani
Diponegoro Journal of Accounting Volume 6, Nomor 3, Tahun 2017
Publisher : Diponegoro Journal of Accounting

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Abstract

This research aims to analyze the effect of family control on profitability and firm value for Consumer Good Industry in Indonesia. Family control as an independent variable is measured by dummy variable. Profitability and firm value as dependent variable are measured by ROA and Tobins q value. This research uses size, sales growth, and leverage as a control variable. The sample of this research is manufacturing companies on consumer goods industry sector listed in Indonesia Stock Exchange during the period 2012-2014. The sampling method in this research is purposive sampling. The analysis technique in this study using multiple regression analysis. Overall, the results show that family control has significant positive effects on the profitability. Family control is not affected on the firm value.
STUDI PEMANFAATAN INFORMASI LAPORAN REALISASI ANGGARAN DI LINGKUNGAN PEMERINTAH DAERAH PROVINSI JAWA TENGAH Alfita Rakhmayani; Sudarno Sudarno
Diponegoro Journal of Accounting Volume 3, Nomor 2, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

Budget report presents an overview of sources, allocation and use of economic resources managed by the government. Understanding and utilization of government information in the financial statements is critical to making an economic decision. This study aims to examine specifically the effect of user characteristics on utilization of budget report. Data were collected through questionnaire distributed to local government agencies in the province of Central Java. Statistical tests were performed using regression analysis. The results showed that experience, gender, level and background of education significantly influence the utilization of budget report information. While social factors did not significantly influence the utilization of budget report information.
PENGARUH MODAL KERJA TERHADAP PROFITABILITAS PERUSAHAAN Dida Adi Setyadharma; Indira Januarti
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 impact of working capital to profitability. Working capital is proxied by Days of sales Outstanding (DSO), Days of Inventory Outstanding (DIO), and Days of Payable Outstanding (DPO).The population in this study consists of all listed firms in Indonesia Stock Exchange in year 2012-2014. Sampling method that is used in this study is purposive sampling. Total sample that is used in this research is 87 companies. The statistical method used in this study is multiple linear regression analysis. The results of this study indicate that DSQ, DIO and DPO affect significantly to Profitability (Return on Assets). Those variables (DSQ, DIO and DPO) together influence the dependency—simultaneously, beside that each variable except DSO individually also influence the dependency—partially.

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