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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 PERBEDAAN KINERJA KEUANGAN BANK SYARIAH MURNI DENGAN BANK SYARIAH CAMPURAN PADA TAHUN 2011 DENGAN MENGGUNAKAN METODE CAMEL : STUDI KASUS PADA BANK SYARIAH DISELURUH DUNIA Nita Valliana Aprilini Achan; Anis Chariri
Diponegoro Journal of Accounting Volume 3, Nomor 3, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

The development of Islamic banking is currently experiencing a rapid progress. Because Islamic banks are considered not susceptible to the mortgage crisis that hit financial markets around the world in 2008, there is a rapid development of Islamic banking. Consequently, many conventional banks are open or convert Islamic business. The rapid development of the bank is also marked by the performance and health of the bank.This research aims to determine the differences of financial performance between pure Islamic banking and a hybrid Islamic banking (Islamic branches of conventional bank) in 2011 around the world. Method of research from this thesis is using the method of hypothesis testing which conducted by non-parametric statistics testing, Two Independent Sample Test: Mann-Whitney U. The result showed that there is a significant difference regarding financial performance between pure Islamic banking and hybrid Islamic banking all around the world, especially from the ratio of KAP, BOPO and FDR. CAR, NPM and ROA ratio showed that there is no significant difference regarding financial performance of pure Islamic banking and hybrid Islamic banking.
PENGARUH CORPORATE GOVERNANCE TERHADAP INVESTASI RESEARCH & DEVELOPMENT PADA PERUSAHAAN FARMASI DI INDONESIA Cahyo Utomo, Ulul Albab; Septiani, Aditya
Diponegoro Journal of Accounting Volume 6, Nomor 3, Tahun 2017
Publisher : Diponegoro Journal of Accounting

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Abstract

Deciding the investment scale of a company's Research & Development is a strategic investment decision related to creating long-term value of the company and it is a very important decision because it has a certain level of risk and the cost is not small. Corporate governance of a company differs according to the ownership structure of each company, and corporate governance will affect the company's decision-making. The purpose of this study is to examine the effect of corporate governance structure, namely majority shareholder, board of directors, and independent commissioner to investment research & development at pharmaceutical company listed in Indonesian Stock Exchange period 2008 to 2015.The population of this study is a pharmaceutical company listed on the Indonesia Stock Exchange. The number of pharmaceutical companies listed during the period 2008 to 2015 is as many as 10 companies. By using purposive sampling, obtained a sample of 4 companies. Data analysis technique used in this research is multiple linear regression analysis.The results in this study indicate that majority shareholders have negatively insignificant influence on research & development investment. Meanwhile, the board of directors has a significant negative impact on investment research & development. And the independent commissioners has an insignificant positive effect on investment & development investment.
ANALISIS PENGARUH DANA PIHAK KETIGA, LDR, NPL, CAR, ROA, DAN BOPO TERHADAP JUMLAH PENYALURAN KREDIT (Studi pada Bank Umum yang Terdaftar di Bursa Efek Indonesia Periode Tahun 2009-2012) Febrianto, Dwi Fajar; Muid, Dul
Diponegoro Journal of Accounting Volume 2, Nomor 4, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

Banks have a major role in the economy, it is not separated from the role of the banks as an intermediary institution. The bank has a duty to collect funds from the public who and then channeled back ini the form of  credit. The lending is not optimal conducted by banks into backgraound of this research. For that to know the influence of third-party funds, loan to deposit ratio (LDR), non performing loan (NPL), capital adequacy ratio (CAR), return on assets (ROA), and operating expenses to operating income ratio (BOPO) to total of loans.            The population used in this study is a commercial bank listed on the Indonesia Stock Exchange (BEI) in the period 2009-2012. By using purposive sampling method, it is obtained as many as 24 banks as the study sample. The method of analysis used in this study is multiple linier regression. In this research also include the classical assumption that normality test, multicollinearity test, autocorrelation test, and heteroscedasticity test.            Results of this study indicate that the third-party funds and loan to deposit ratio (LDR) significant positive effect to total of loans. While non performing loan (NPL), capital adequacy ratio (CAR), return on assets (ROA), and operating expenses to operating income (BOPO) are not significant effect to total of loans.
PERAN RASIO KEUANGAN SEBAGAI ALAT ANALISI UNTUK MENDETEKSI KECURANGAN PELAPORAN KEUANGAN Ramadhan, Istiqlal; Laksito, Herry
Diponegoro Journal of Accounting Volume 8, Nomor 4, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

Fraudulent practice in the financial report has resulted in the decrease of reliability in the financial report so that the attached information became misleading to financial report user and resulting in a decrease of trust toward financial report. A method that can be the reference to rate financial report’s performance is financial ratios. Financial ratios can represent the company's performance and become a trigger factor for management to commit fraud. Then, by carefully paying attention to the trigger factors, it is expected to be able to detect fraud as soon as possible. Therefore, this study is aiming to prove that financial leverage ratio, profitability ratio, asset composition ratio, liquidity ratio, and capital turnover ratio affect fraudulent financial reporting.The population used in this study are all registered companies in Indonesia Stock Exchange (BEI) throughout 2010-2016. Using a purposive sampling method, the number of samples used are 62 companies. It consists of 31 fraud companies, as obtained from the database of sanctioned misstatement of financial reporting issued by OJK throughout 2010-2016 period and 31 non-fraud companies of the same size as determined under OJK Regulation No. 04 about Statement of Registration in the Public Offering and Capital Addition by Granting Right of Priority Effect by Companies with Small-Scale Assets or Companies with Medium-Scale Assets. Another source is from sanctioned warning category VIII.G.7 issued by OJK about proved fraud companies in presenting the financial report. Method of analysis used in this study is logistic regression analysis to examine the research hypothesis.The results of this study indicate that the financial leverage ratio and profitability affect positively toward the possibility of having fraudulent practice in the financial report. Meanwhile, asset composition ratio, liquidity, and capital turnover have a negative effect on the possibility of a fraudulent financial report.
AUDIT PEMERINTAH DAN PENGENDALIAN KORUPSI: BUKTI DARI DATA PANEL PROVINSI DI INDONESIA Shohib Abror; Haryanto Haryanto
Diponegoro Journal of Accounting Volume 3, Nomor 4, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this research is examining the role of government auditing in Indonesia’s corruption control initiatives. The dependent variable is corruption and the independent variables are irregularities and rectivication effort. This study uses population data all provinces in Indonesia. The data used are secondary data, the prosecutor annual reports in 2012 and 2011, IHPS BPK RI (I 2013, II 2012, II 2011) and the Statistical Yearbook of Indonesia 2013. Statistical tools used in this study is multiple linear regression. Statistical hypothesis testing on irregularities per capita concluded that the findings proved significant and negative effect on corruption. Also, rectivication effort per capita proved significant and positive effect on corruption.
ANALISIS PENGARUH INTELLECTUAL CAPITAL DAN CORPORATE GOVERNANCE TERHADAP FINANCIAL PERFORMANCE Ningrum, Nora Riyanti; Rahardjo, Shiddiq Nur
Diponegoro Journal of Accounting Volume 1, Nomor 1, Tahun 2012
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this study is to investigate the relationship between intellectual capital and financial performance and the relationship between corporate governance and financial performance. This study is replicated from Ulum (2008). Meanwhile Ulum (2008) modified  Firer and Williams (2003). Ulum (2008), Firer and Williams (2003) found that overall intellectual capital significantly affected to financial performance. The difference between this study and Ulum’s (2008) is that this study does not merely investigate the relationship between intellectual capital and financial performance but also the relationship between corporate governance and financial performance. Corporate governance needs unveiling as stated in the signalling theory  that the firm should give much more information about the firm to stakeholder. By using Pulic Value Added Intellectual Coefficient (VAICTM) model to measure intellectual capital. The efficiency of value added (VAICTM) has three major components of firms resources (physical capital, human capital, and structural capital). Corporate governance was measured by using three proxies (management ownership, institutional ownership, and proportion of independent board) and financial performance was measured by using one proxy (ROA). Data were drawn from 54 listed financial firms in Indonesia Stock Exchange for three years (2009-2011). The analysis method used multiple regression. Classic assumption test showed that data were normal, so that the regresion could be implemented properly. The results showed that intellectual capital positively affected future financial performance (ROA). In contrast, management ownership did not affect  future financial performance (ROA), in the same way institutional ownership did not affect future financial performance (ROA), however proportion of independent board negatively affected future financial performance (ROA). It can be concluded thus intellectual capital can be used to enhance financial performance if the firm enable to measure it accurately. Meanwhile corporate governance still can not be proven to be used to enhance financial performance.
PENGUNGKAPAN RISIKO PERUSAHAAN DAN FAKTOR-FAKTOR YANG MEMPENGARUHINYA (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2016 dan 2017) Lucia Linear Anggraeni; Wahyu Meiranto
Diponegoro Journal of Accounting Volume 8, Nomor 2, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

This research aims to examine the influence determinant of corporate risk disclosure on manufacturing enterprises listed on Indonesia Stock Exchange (IDX) in 2016 and 2017. In addition, this research also examine whether the size of the company is large, cross listing conducted by the company, a high risk level, the large size of the board  and the high composition of the board that will affect the company in a more complete and detailed risk disclosure. Using the basis of the agency, stakeholder, signaling, and legitimacy  theory related the large company size, the cross listing, the high risk level, the large board size, and the high board composition that make company disclose the risk more detailed.The  population in this research were several manufacturing companies listed on the stock exchange in Indonesia in 2016 and 2017. Then 157 samples were obtained from 300 populations registred on the IDX. The analytical tool  used in this research is multiple regression analysis.The result of this examine show that the firm size, cross listing, board size, and board composition has a positive significant effect to the corporate risk disclosure and the level of risk will not affect corporate risk disclosure. With this result, it can be concluded that the large  size of the company, the cross listing, the large size of the board, the high composition of the board cause the company disclose the risk in more detailed. And the influence of the level of risk on disclosure of company risk maybe because it is influenced by other factors.
PENGARUH SIZE, LEVERAGE, PROFITABILITY, CAPITAL INTENSITY RATIO DAN KOMISARIS INDEPENDEN TERHADAP EFFECTIVE TAX RATE (ETR) Ardyansah, Danis; Zulaikha, Zulaikha
Diponegoro Journal of Accounting Volume 3, Nomor 2, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the factors that affect the company’s effective tax rate. There are several factors used include size, leverage, profitability, capital intensity ratio and independent commissioners. The purpose of this study is to empirically examine whether the size, leverage, profitability, capital intensity ratio and independent commissioners affect the effective tax rate in manufacturing companies listed in Indonesia Stock Exchange.Population taken as the object of observation amounted to 148 manufacturing companies listed in Indonesia Stock Exchange in the periode 2010-2012. Determination of the sample was made by applying purposive sampling method and obtain a sample of 75 manufacturing companies based on certain cirteria.The results showed that the size and independent commissioners significant effect on the effective tax rate. While leverage, profitability and capital intensity ratio does not signifiacantly influence the effective tax rate. In this study, there are still many limitations and shortcomings namely the effect of independent variables on the dependent variable can only explain by 4.3%. Hence more independent variables are needed.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA INDIVIDU PENGGUNA SISTEM INFORMASI DENGAN MENGGUNAKAN MODEL DELONE DAN MCLEAN (Studi Empiris pada Pengguna Aplikasi Sistem Informasi Akuntansi di BNI) Nurul Laksmiyati; Wahyu Meiranto
Diponegoro Journal of Accounting Volume 4, Nomor 2, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

This research discuss about factors that can effect individual performance of information system’s user based on DeLone and McLean’s Model. This model uses six factors that can measure an information  system’s  success, those  are information system quality, information  quality, intensity of system information use, end user satisfaction, individual impact, and organizational impact from information system.Independent variables used in this research are information system quality, information quality, service quality, and  facilitating condition. Then, the dependent variable is individual performance of information system’s user. This research also uses intervening variable, that is information system’s  user satisfaction. This research uses survey method by questionnaire in collecting the data. The questionnaires are given to BNI employees in Product Management and Retail Department with the usable response rate is 91%. Afterwards, the data gained is analysed using PLS (Partial Least Square).The results of this research are information system quality, information quality, service quality, and facilitating condition that can effect individual performance of information system’s user through user satisfaction.
FAKTOR-FAKTOR YANG MEMPENGARUHI UNDERPRICING PADA PENAWARAN UMUM SAHAM PERDANA Purbarangga, Ade; Afri Yuyetta, Etna Nur
Diponegoro Journal of Accounting Volume 2, Nomor 3, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aim to examine the variables that influence the level of underpricing oninitial public offering. The variables examined include auditor reputation, firm size, firmage, return on equity, and the precentage of offers moderated by market capitalization andtotal liabilities. The research was carried out by multiple regression analysis. Datacollection tools used were observational studies and literature study with purposivesampling method. Sample of 91 companies from a population of 132 companies. Theresearch concluded that first auditor reputation not proven effect on the level ofunderpricing, second firm size not proven effect on the level of underpricing, third firm agenot proven effect on the level of underpricing, fourth return on equity not proven effect onthe level of underpricing, and fifth the precentage of offers not proven effect on the level ofunderpricing.

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