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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 MODAL INTELEKTUAL TERHADAP KINERJA PERUSAHAAN (Studi pada Perusahaan Perbankan yang Terdaftar di BEI Tahun 2009-2011) Yossita Kartikasari P; P. Basuki Hadiprajitno
Diponegoro Journal of Accounting Volume 3, Nomor 1, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this study is to empirically examine the effect of intellectual capital on the financial performance of banking. Intellectual capital measurement model using Pulic models, which in the aggregate - Value Added Intellectual Coefficient (VAIC™) with the major components of a basic resource companies - physical capital (VACA), human capital (VAHU), and structural capital (STVA) and three elements financial performance of the banking company which consists of Return on Assets (ROA), Capital Adequacy Ratio (CAR), and the loan to deposit ratio (LDR).The data used is the banking companies listed in Indonesia Stock Exchange (IDX) 2009-2011. This empirical study using PLS (Partial Least Squares) as an analysis of the relationship between intellectual capital (VAIC™) on the financial performance of banking.The findings show that: (1) intellectual capital (VAIC™) significantly affects the financial performance of the banking company, (2) intellectual capital insignificant effect on the financial performance of the banking companies of the future, and, (3) the rate of growth of intellectual capital (ROGIC) insignificant effect on the future financial performance of banking. 
PENGARUH PENERAPAN SISTEM INFORMASI AKUNTANSI TERHADAP KINERJA INDIVIDU PEGAWAI DISTRO DI KOTA BANDUNG Sheilla Puteri Suhud; Abdul Rohman
Diponegoro Journal of Accounting Volume 4, Nomor 2, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

This study discuss about the Effect of Accounting Information Systems Implementation on individual performance, as well as how much Effect of Accounting Information System Implementation of the Individual Performance. The independent variable used is the utilization of Accounting Information Systems, Quality of Accounting Information Systems, Information Systems Security, and Accounting Information Systems Supporting Facilities which part of user satisfaction.The samples in this study were taken using purposive sampling method of data collection, with the criterias are computer ownership and the respondents are direct users of information systems. This study uses distribution outlet’s employees with a population of 35 people. While the sample taken is 32 respondents. The data were obtained then analyzed using descriptive statistics technical analysis, data quality test, classic assumption test and multiple linear regression analysis. The results of this study indicate that utilization of accounting information systems, the quality of accounting information systems, and supporting facilities of accounting information systems has a significantly positif effect on the individual performance. While the accounting information system security is not significantly effect the individual performance.
PENENTUAN HARGA POKOK PRODUKSI PERCETAKAN SABLON “OTAKKANAN production” di Yogyakarta Ilham Ilham; Sudarno Sudarno
Diponegoro Journal of Accounting Volume 2, Nomor 2, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

Small and Medium Enterprises is an industry that departs from the family or the home-based industry. Small and Medium Enterprises can be seen as a safety valve in the process of economic recovery, it is based on the role of Small and Medium Enterprises as the monetary crisis in 1998. Despite that Small and Medium Enterprises are still faced with the problem of Small and Medium Enterprises in the administrative process itself.One issue that arises is the report on the costs that determine the cost of production. According to one survey of Small and Medium Enterprises in Yogyakarta, which is engaged in printing services printing "OTAKKANAN production, Small and Medium Enterprises only records incoming and outgoing expenses are simple (just a reminder) and does not consider the economic life of the fixed assets owned businesses.By set "OTAKKANAN production" as an object of study, this research seeks to apply the appropriate calculation of Cost of Production accepted accounting guide, the company and compare with calculations applied Cost of Production "OTAKKANAN production" itself.
ANALISIS PENGARUH PENGUNGKAPAN RISIKO PERUSAHAAN TERHADAP BIAYA MODAL EKUITAS DAN KINERJA PERUSAHAAN Diah Riskanah; Agung Juliarto
Diponegoro Journal of Accounting Volume 7, Nomor 4, Tahun 2018
Publisher : Diponegoro Journal of Accounting

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Abstract

This research aims to analyze the effect of corporate risk disclosure on cost of equity capital and firm perfomance. Measurement of cost of equity capital uses Olshon model. While company performance is measured using return on asset (ROA). This research uses risk disclosure index as a proxy for measuring corporate risk disclosure. The population of this research is manufacture companies listed on the Indonesia Stock Exchange (IDX) during 2014-2016 with a total sampel of 207. The methods of data collection used in this study is purposive sampling method. There are several control variables included in this study, such as systematic risk, unsystematic risk, leverage, firm size, board independence,consumer price index, market-to-book ratio, tobin’s q, audit committee independen, quality of external auditors. Ordinay least square regression analysis was used as the primary tool of analysis in this research.The results of this research show that corporate risk disclosure has a negative effect on cost of equity capital. However, corporate risk disclosure has not influenced  firm perfomance (ROA).
PENGARUH KUALITAS AUDIT DAN TENURE AUDIT TERHADAP AUDIT REPOT LAG (ARL) DENGAN SPESIALISASI AUDITOR INDUSTRI SEBAGAI VARIABEL MODERASI (Studi Empiris pada Perusahaan–Perusahaan Manufaktur yang Listing di BEI tahun 2010–2012) Permata Dewi, Sandiba Giwang; Afri Yuyetta, Etna Nur
Diponegoro Journal of Accounting Volume 3, Nomor 2, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

This research aims to analyze how audit quality and tenure audit correlate affect audit report lag with auditor industry specialization as a moderating variable of empirical studies on manufacturing companies listed in Bursa Efek Indonesia during the period of 2010 – 2012. Audit quality using earning surprise benchmark proxy and tenure audit are utilized as independent variables. Dependent variable in this research is audit report lag.            Data used in this research are collected from financial statements of manufacturing companies listed in IDX fact book and Indonesian Capital Market Directory. The population of this research comprise of manufacturing companies listed in Bursa Efek Indonesia during the period of 2010 – 2012 with a total of 75 companies. The samples are determined using purposive sampling method. Data used in this research are secondary data from financial statement of the aforementioned manufacturing companies. Analysis of data is carried out using multiple regression method with the aid of SPSS Version 16 computer program.            This research reveals that tenure audit moderated by auditor industry specialization shows shorter audit report lag compared to that of the non-specialists, whereas the audit quality with earning surprise benchmark proxy is not moderated by auditor industry specialization. Good audit quality moderated by auditor industry specialization does not contribute to audit report lag.
PENGARUH KOMPETENSI SUMBER DAYA MANUSIA, PEMANFAATAN TEKNOLOGI INFORMASI, DAN SISTEM PENGENDALIAN INTERN TERHADAP NILAI INFORMASI PELAPORAN KEUANGAN ENTITAS AKUNTANSI PEMERINTAH DAERAH (Studi Persepsi Pegawai SKPD di Kabupaten Batang dan Kabupaten Kendal) Rizal Pramudiarta; Agung Juliarto
Diponegoro Journal of Accounting Volume 4, Nomor 3, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

This research is conducted to investigate the factors that affecting the information value of accounting entity financial reporting. The factors under investigation are the human resources competency, information technology, and government internal control system.Data were collected using questionnaire survey. The questionnaires were delivered to 65 employees of local government units (SKPD) Batang Regency and Kendal Regency specifically at financial / accounting department. A total of 65 questionnaires (100%) were returned and can be processed. The data  were processed  using SPSS  version  19.0. The multiple linear regression analysis was employed to test research hypotheses.The  results  of  hypothesis  testing  show  that  human  resource  competency,  and  the government internal control system have significant positive effects on the information value of accounting entity financial reporting. Whereas the use of information technology has no a possitive effect on the information value of accounting entity financial reporting. 
FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN INFORMASI AKUNTANSI DI INTERNET OLEH PEMERINTAH DAERAH Rahmad Dian Afryansyah; Haryanto Haryanto
Diponegoro Journal of Accounting Volume 2, Nomor 3, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

The aim of this research is to examine factors which predicted the level of accounting information disclosure in internet by local government. Factors which are going to be tested are size, investment level, wealth, political competition and press visibility. The population of this research are local governments of Indonesia. The number of samples is 47, calculated using Slovin  calculation formula. Analysis method used to test hypothesis in this research is linear regression. The result of this study indicates that press visibility significantly has negative influence to the level of accounting information disclosure in internet by local government. It means that the local government resistance to provide accounting information to the media because the media's tendency is usually to explore the negative side of a local government such as the budget deficit and corruption. The other factors, such like size, investment level, wealth, and political competition do not influence the level of accounting information disclosure in internet by local government significantly.
PENGARUH EFEKTIVITAS KOMITE AUDIT TERHADAP FINANCIAL DISTRESS (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2012-2014) Yohanna Bregiba Lolaninta Br Purba; Herry Laksito
Diponegoro Journal of Accounting Volume 5, Nomor 2, Tahun 2016
Publisher : Diponegoro Journal of Accounting

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Abstract

This study investigates the impact of audit committee effectivity on financial distress. This study use three charachteristics of audit committee that is size of audit committee, frequency of audit committee meeting and competence of audit committee. This study use one control variable is leverage. Population that use in this study is 405 manufacture listed firms in Indonesia Stock Exchange in 2012-2014. Based on purposive sampling method, there are 210 samples that consist of 54 financially distressed firms and 156 non financially distressed firms. Financial distress criteria is measure by discriminant value by Altman modification (Z-score). Data analysis using logistic regression with SPSS 21. The result from this study show that frequency audit committee meeting has significant negative affect with financial distress
ANALISIS FAKTOR-FAKTOR PEMBENTUK KINERJA (RGEC) PADA PERBANKAN INDONESIA: (Studi Kasus pada Bank yang Terdaftar di BEI Periode 2010-2013) Eka Setiaji, Hanif; Meiranto, Wahyu
Diponegoro Journal of Accounting Volume 4, Nomor 4, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this research is to analyze the major factors that forming the performance of the banks in Indonesia based on Risk Profile, Good Corporate Governance, Earnings, and Capital (RGEC) financial ratios. Variables used in this research are financial ratio that make up the RGEC model on bank performance consists of Net Performing Loan (NPL), Interest Expense Ratio (IER),Loan to Deposit ratio (LDR), Loan to Asset Ratio (LAR), and Cash Ratio(CR) as Risk Profile aspect, self-assessment bank rating is an aspect of Good Corporate Governance, Gross ProfitMargin (GPM), Gross Yield on Total Assets (GOTA), Net Interest Margin (NIM), Net ProfitMargin (NPM), Profit Margin (PM),Return on Equity (ROE), Return on Assets (ROA), Return onTotal Assets (ROTA), and Beban Operasional per Pendapatan Operasioanal (BOPO) as Earnings aspect, and then Capital Adequacy Ratio (CAR), Deposit Risk Ratio (DRR), Primary Ratio (PR), and Risk Assets Ratio (RAR) as Capital aspect.The population in this research are all banking companies listed on the Indonesian StockExchange in 2010-2013. The sampling method used in this research was purposive sampling method with the specified criteria, listed for 4 years and have no delisted during the period, whichbring out 124 sample. Data collection method used in this research is documentation study usingannual reports of each banking between 2010-2013. Factors analysis was used as a method of data analysis in this researchThe result of analysis showed that from 19 ratio, there are 18 significant ratio as formingthe ratio of bank performance, and 13 of them are the permanent factors that forming the banks performance. That thirteen ratio are PM, ROE, ROTA, ROA, NPM, BOPO, PR, RAR, CAR, DRR, NPL, CR and GCG. There is only 1 ratio which is not significant forming the Indonesian banking performance, and it’s LAR.         
ANALISIS FAKTOR-FAKTOR YANG MEMENGARUHI PRESTASI MAHASISWA DALAM MEMPELAJARI MATAKULIAH AKUNTANSI KEUANGAN MENENGAH (Studi empiris pada mahasiswa Jurusan Akuntansi Reguler di Fakultas Ekonomika dan Bisnis Universitas Diponegoro tahun angkatan 2009 dan 20 Donny Iskandarsyah; Imam Ghozali
Diponegoro Journal of Accounting Volume 1, Nomor 1, Tahun 2012
Publisher : Diponegoro Journal of Accounting

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Abstract

This study is a combination of previous researches conducted by Elaine Waples and Darayseh Moses (2005), Savanid Vatanasakdakul and Andi Choun (2010), and Isni Ischayanti (2011). This study aims to analyze the factors that affect students’ performance in Intermediate Accounting because many students experienced difficulty by understanding in Intermediate Accounting, so it affects the ability of the students and achievement in grade directly. The purpose of this study was to obtain empirical evidences: how the teaching style, assistance to students, course structure, and teaching-and-learning-facilities-provided-by-the-faculty affect the ability of students to learn and understand well in Intermediate Accounting in the scope of the Accounting Department, Faculty of Business and Economics, Diponegoro University. This study population are students of Accounting Department, Regular Program, Faculty of Business and Economics, Diponegoro University, batch 2009 and 2010 who have taken Intermediate Accounting II. The sample are students majoring in Accounting, Regular Program, Faculty of Business and Economics, Diponegoro University, amounting to 191 respondents and eligible respondents totaled 179. Sampling technique is using the Rea Parker formula with information-gathering techniques (data) be a list of statements distributed in the form of questionnaires. From this research, it can be concluded that the hypothesis: first, teaching style has a positive and significant impact on students’ performance in Intermediate Accounting, second, assistance to students has a positive and significant impact on student achievement in Intermediate Accounting, third, course structure has a positive and significant impact on students’ performance in Intermediate Accounting, and teaching-and-learning-facilities-provided-by-the-faculty has a positive and significant impact on students’ performance in Intermediate Accounting. From this results of this study are expected to contribute empirical perception students to understand Intermediate Accounting nowaday and can also be used to motivate students in order to have high integrity and properly understand Intermediate Accounting.

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