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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 STRUKTUR KEPEMILIKAN DAN KOMITE AUDIT TERHADAP MANAJEMEN LABA Luluk Yumna Noor Farida; Rr. Karlina Aprilia Kusumadewi
Diponegoro Journal of Accounting Volume 8, Nomor 3, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this research is to examine whether ownership structure and audit committee influences earnings management. The independent variables used in the research are managerial ownerhsip, institutional ownership, foreign ownership, and audit committee. Meanwhile, the dependent variable in the research is earnings management. This research uses regresion analysis method with secondary data obtained based on a sampling method, and that is purposive sampling, so that 48 samples of manufactured company in Indonesia was obtained. The resulf of this study indicate that managerial ownership does not have a significant influence on earnings management, institutional ownership has a negative effect on earnings management, family ownership has a negative effect on earnings management, and foreign ownership does not have a significant influence on earnings management. Furthermore, audit committee is proven does not have a significant influence on earnings management too.
PENGARUH CSR, UKURAN PERUSAHAAN, LEVERAGE, DAN KEPUTUSAN INVESTASI PADA KINERJA KEUANGAN PERUSAHAAN DAN NILAI PERUSAHAAN Lais Khafa; Herry Laksitoo
Diponegoro Journal of Accounting Volume 4, Nomor 4, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to investigate the influence of Corporate Social Responsibility, firm size,leverage, investment decisions on financial performance, and financial performance on the value of the company.The population in this study is a company listed in Indonesia Stock Exchange in 2012-2013. Sampling was done by purposive sampling. Data analysis with descriptive analysis, the classical assumption test, and multiple regression analysis.Based on the analysis performed, the result that the corporate social reponsibility positiveeffect on firm performance, firm size negatively affect the company's performance, leverage a significant negative effect on the performance of companies, investment decisions positive effect on the company's performance, and the performance of the company a positive effect on firm value.
PENGARUH PENGHINDARAN PAJAK TERHADAP CASH HOLDING PERUSAHAAN DENGAN LEVERAGE DAN RETURN ON ASSET (ROA) SEBAGAI VARIABEL MODERASI Dessy Natalia Tambunan; Aditya Septiani
Diponegoro Journal of Accounting Volume 6, Nomor 4, Tahun 2017
Publisher : Diponegoro Journal of Accounting

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Abstract

This  study  aims  to  obtain  empirical  evidence  and  analyze  the effect  of  tax avoidance on the company's cash holding, as well as the effect of leverage and ROA can moderate the tax avoidance of the cash holding companies.The population in this study is a manufacturing company listed on the Indonesia Stock Exchange Period 2013-2015. The samples selected for use in this study are 223 companie sample that meet the criteria of the sample. The data of this research are analyzed  by using  descriptive analysis,  classical  assumption  test,  hypothesis  test  with simple linear regression test and multiple linear regression test.The result of this research analysis shows that tax avoidance has a significant negative effect to the company's cash holding, leverage has a significant negative effect in moderating the effect of tax avoidance on the company's cash holding, and Return On Assets (ROA) has a significant negative effect in moderating the effect of tax avoidance on cash holding company.
ANALISIS KETEPATAN PREDIKSI KEBANGKRUTAN:STUDI BANDING MENGGUNAKAN PENDEKATAN BERBASIS AKRUAL DAN ALIRAN KAS (Studi Kasus Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2009-2012) Wijayanti, Andri; Marsono, Marsono
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 ability of bankruptcy prediction model based on the accrual and cash flow in the financial condition of the predict the onset of distress in the future. The accrual-based bankruptcy prediction models formed of 5 financial ratio's Altman: working capital:total assets retained earnings:total assets, earnings before interest and taxes; total assets, market value of equity:book value of total debt,and sales:total assets. Model prediction bankruptcy based cash flow formed of 3 ratio financial gilbert, belonging to menon, and Schwartz : cash flow opererations:current liabilities, cash flow from operations:total assets, and cash flow from operations:total liabilities.This research using samples of manufacturing companies were listed on the Indonesia Stock Exchange in the period 2009-2012. Financial reporting data in 2009, 2010 and 2011 is used to predict the onset of conditions of financial distress in the coming year , which is the year 2010, 2011. and 2012. This research uses statistical tools to form the discriminant analysis model predictions of bankruptcy.The results showed that the accrual-based bankruptcy prediction models have the same predictive capabilities as model predictions of cash flow-based bankruptcy. It is shown with the result of two sample propotion test which show Z value < t table. Both of based bankruptcy prediction models and cash flow-based bankruptcy prediction models can classifies companies into the group of non financial distress and financial distress with the same capabilities. 
FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP AUDIT REPORT LAG Arga Dewangga; Herry Laksito
Diponegoro Journal of Accounting Volume 4, Nomor 3, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

Timeliness of  financial reporting is important to all user to make decision based from information in the financial report. This study aimed to examine the effect of profitability, solvency, the size of the company, the audit opinion, the life of the company and the auditor industry specialization to the audit report lag.The population in this study are all companies in all areas of business that have been listing on the Stock Exchange in the year 2011-2013, the sampling method used in this research is purposive sampling. The number of samples in the study were 49 companies, namely the financial sector or financial companies.The test results demonstrate the audit opinion and firm age affects the audit report lag while the other independent variables have no significant effect on the audit report lag.
PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar Di Bursa Efek Indonesia Tahun 2009-2011) Kusuma Wardani, Nurul; Januarti, Indira
Diponegoro Journal of Accounting Volume 2, Nomor 2, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims  to analyze the effect of firm characteristics on the disclosure of corporate social responsibility. Disclosure of corporate social responsibility is the dependent variable in this study as measured by Key Success Factors are based on the Performance of Social containing 78 indiktor measuring corporate social responsibility. The independent variables were studied. commissioners size, profitability, and leverage. The independent variables were studied Commissioners size, profitability,and leverage.The sample is a manufacturing company listed on the Indonesia Stock Exchange in the year 2009 to 2011. The sample is a manufacturing company listed on the Indonesia Stock Exchange in the year 2009 to 2011. The sample was selected using purposive sampling method and obtained a sample of 140 companies. Analysis data was performed with the classical assumption test and hypothesis testing multiple regression analysis. Analysis data was performed with the classical hypothesis testing Assumption test and linear regression method.The results of this study indicate that the variable size of the board of commissioners and a significant positive effect on the profitability of corporate social responsibility disclosure. The results of this study indicate that the variable size of the board of Commissioners and a significant positive effect on the profitability of corporate social responsibility disclosure. While significant negative leverage variable on the disclosure of corporate social responsibility. While significant negative leverage variable on the disclosure of corporate social responsibility.
DEWAN KOMISARIS DAN PENGUNGKAPAN INFORMASI PENGENDALIAN INTERNAL Fachry Rizqi Amin; Totok Dewayanto
Diponegoro Journal of Accounting Volume 7, Nomor 4, Tahun 2018
Publisher : Diponegoro Journal of Accounting

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Abstract

             This study aims to exmine the effect of boards commissioner size, independent commissioner, presence of women as independent variable and internal control information disclosure as dependent variable.            This study uses secondary data obtained from the Indonesia stock exchange (idx). This research using a sample as many as 324 manufacturing companies registered in BEI year 2014 – 2016. The methods used in this research is purposive sampling method. Statistical techniques used in this study is a multiple regression.            The results obtained from this research shows the board of commissioner size and independent commissioner, have a significant positive influence on internal control information disclosure. Presence of women have no significant result.
FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP AUDIT DELAY (Studi Empiris pada Perusahaan Sektor Jasa yang Terdaftar di Bursa Efek Indonesia Periode Tahun 2011 dan 2012) Suci Nasehati Sunaningsih; Abdul Rohman
Diponegoro Journal of Accounting Volume 3, Nomor 2, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

Timeliness of financial reporting is one of important qualitative attributes that makes the information provided in financial statements useful to users. The reason that makes researcher interested in research in this field is that audit process can cause delay in reporting financial statements. The purpose of this research is to examine the impact of firm size, debt to asset ratio (DAR), earning per share (EPS), type of industry, auditor’s opinion, and reputation of public accountants toward audit delay.Data used is audited financial statements from Indonesian service companies (tertiary sector) that listed on Indonesia Stock Exchange in 2011 and 2012. Sampling method that used is purposive sampling. The samples consist of 157 financial statements from 101 service companies. Multiple linear regression is used to be an analysis technique.The results of this research indicate that earning per share (EPS) and auditor’s opinion have significantly negative influence to audit delay. However, other factors, such as firm size, debt to asset ratio (DAR), type of industry, and reputation of public accountants have no significant influence to audit delay.
PENGARUH PARTISIPASI ANGGARAN TERHADAP KINERJA MANAJERIAL MELALUI KOMITMEN ORGANISASI DAN PERSEPSI INOVASI SEBAGAI VARIABEL INTERVENING (Studi Empiris Satker di Wilayah Pembayaran KPPN Klaten yang Membawahi Kabupaten Boyolali dan Kabupaten Klaten) Sofyan Rahma Hanafi; Haryanto Haryanto
Diponegoro Journal of Accounting Volume 6, Nomor 4, Tahun 2017
Publisher : Diponegoro Journal of Accounting

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Abstract

The present study aims to examine the budgetary participation and performance relationship in a public sector organization. It also attempts to examine whether organization commitment and perception of innovation mediate the budgetary participation and performance relationship.To collect data of this study, survey questionnaires are used. From 150 questionnaires were given to managers in a public sector organization, questionnaires with complete answers were 89 questionnaires (59,3%). This research used Path Analysis with IBM SPSS v20 to process data.The analysis results indicate that budgetary participation and managerial performance have positive relationship and statistically significant. Budgetary participation also directly affects organization commitment and perception of innovation. But budgetary participation did not indirectly affect managerial performance via the intervening variables of organization commitment and perception of innovation.
ANALISIS ATAS KINERJA FINANSIAL KLUB SEPAKBOLA PROFESIONAL : STUDI KASUS PADA MANCHESTER UNITED PLC Haryoprasetyo, Riza; Kiswara, Endang
Diponegoro Journal of Accounting Volume 2, Nomor 3, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

Industrial development at the present time has been growing rapidly. Not only the manufacturing industry, services, and banking, but many new industry such as the football industry. In terms of revenue, finance football clubs can be said to be very good. However, many football clubs in European football clubs especially in financial crisis. Unique characteristics of the football industry raises several questions regarding the financial performance of a football club as a whole. This study aims to analyze the main financial components contained in the financial statements of a professional football club, knowing the proper use of financial ratios to measure the financial performance of the football club, and identifying the right industry for the football club. Object of study is the first football club to register his name in the New York Stock Exchange, Manchester United PLC. Results of this study showed that the main components in the financial statements of the football club there are 2, revenue and players’ registration. Manchester United PLC has a pretty good level of profitability, profits increased every year, but liquidity is not good. Manchester United PLC was considered quite solvable. Investment in football clubs is quite profitable, but the risk of debt held pretty big football club.

Page 72 of 189 | Total Record : 1889

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