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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 Kinerja Keuangan Terhadap Tingkat Bagi Hasil Deposito Mudharabah Dan Tingkat Pengembalian Ekuitas Pada Bank Umum Syariah Di Indonesia Moh. Iskandar Nur; Mohamad Nasir
Diponegoro Journal of Accounting Volume 3, Nomor 4, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

This research aims to determine the impact of profitability levels, financing levels, and efficiency levels to return on mudharabah deposit and return on equity. The proxy of profitability levels is return on asset, the proxy of financing levels is financing to deposit ratio, and the proxy of efficiency levels is operating expenses to operating income. While the dependent variable used in this research is return on mudharabah deposit and return on equity.This study used secondary data with entire population of Islamic banks listed in the Indonesia Bank (BI) in 2011-2013. The method used to determine the sample using purposive sampling. The analytical method used is multiple linear regression, regression testing prior to first tested the classical assumptions.The result of this research showed that return on asset (ROA) positive significant with return on mudharabah deposit (ROMD). Other result noted that operating expenses to operating income (BOPO) is negatively significant with return on mudharabah deposit (ROMD), while financing to deposit ratio (FDR) are did not significant with return on mudharabah deposit (ROMD). And the result of this research also showed that return on asset (ROA) affect return on equity (ROE), Operating expenses to operating income (BOPO) is negatively significant with return on equity, While financing to deposit ratio (FDR) are did not significant with return on equity (ROE). Overall it can be concluded from these results that return on asset (ROA), financing to deposit ratio (FDR), and operating expenses to operating income (BOPO) affect return on mudharabah deposito and return on equity.
PENGARUH PENGALAMAN KERJA, INDEPENDENSI, OBYEKTIFITAS, INTEGRITAS DAN KOMPETENSI TERHADAP KUALITAS HASIL AUDIT (Studi Kasus Pada Auditor Inspektorat Kota/Kabupaten di Jawa Tengah) Harvita Yulian Ayuningtyas; Sugeng Pamudji
Diponegoro Journal of Accounting Volume 1, Nomor 1, Tahun 2012
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the impact of experience, independency, objectivity, integrity, and competence to the quality of audit result of local government using multiple regression analysis . The object of this study is the city or district inspectorate in central java as goverment internal auditor. This study is an empirical study with purposive sampling techniques of data collection. Respondents in this study are the Inspectorate of Semarang, Pekalongan, Salatiga district, Semarang and Kendal. There are six variables in this research that consist of five independent variables namely experience, independency, objectivity, integrity, and competence and one dependent variable that is the quality of audit result. According to the results of research, it can be concluded that objectivity, integrity and competence significantly affect the quality of audit result, while experience and independence did not significantly affect the quality of audit result. The coefficient of determination indicates that the objectivity, integrity and competence simultaneously affect the dependent variable (the quality of audit result) of 60.10%, while the remaining 39.90% influenced by other factors.
FAKTOR-FAKTOR PENENTU PROFITABILITAS BANK UMUM YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE TAHUN 2012-2015 Haridha Meilia Rahayu; Faisal Faisal
Diponegoro Journal of Accounting Volume 8, Nomor 1, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to analyze integrity against profitability. To analyze the effect of capital adequacy on profitability. To analyze operational influence on profitability. To analyze the influence of the market on profitability. To analyze the effect of credit on profitability. To analyze the influence of the company on profitability.The research methodology is data analysis in this study which uses quantitative analysis. Quantitative analysis is done by collecting data and then processing it. The technical data used in this study is multiple linear regression.The results of the study and discussion are ROA by the sixth variable free of LDR, CAR, BOPO, NIM, NPL, and FIRM SIZE. While the rest of the words by other causes outside the model. From the calculation results, the F value is calculated significantly. This means that the value of the P value that shows the variables and LDR, CAR, BOPO, NIM, NPL, FIRM SIZE together have a significant effect on ROA. LDR variable is partial to ROA.
PENGARUH UMPAN BALIK DAN INSENTIF TERHADAP PEMBERDAYAAN AUDITOR INTERNAL PEMERINTAH SERTA IMPLIKASINYA TERHADAP MOTIVASI DAN KINERJA Ayu Fitaria Bangun; 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 influence of feedback and incentives for goverment internal auditor empowerment and its implications for their motivation and performance. This study used path analysis model. The samples are goverment internal auditor from Inspektorat Jenderal Kementerian Pekerjaan Umum in Jakarta. Collecting data conducted by the survey. There are 60 questioners distributed, and 41 of them are back which is submitted as the sample.             The models analysis show that the value of goodness of fit model is 5,880 and CR value of all variables are between ±2,58. It means that models are fit to test. The results show that (1) feedback significantly gives positive influence to empowerment, (2) incentives significantly gives positive influence to empowerment , (3) empowerment significantly gives positive influence to motivation, (4) motivation significantly gives positive influence to internal auditor performance. This reseacrh result accept all the hypothesis with the significance 5%.
ANALISI PENGARUH DEWAN PENGAWAS SYARIAH DAN INTELLECTUAL CAPITAL TERHADAP CORPORATE SOCIAL RESPONSIBILITY PADA BANK SYARIAH DI INDONESIA Rahmah Aulia Haryani; Aditya Septiani
Diponegoro Journal of Accounting Volume 4, Nomor 2, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this study is to observe the influence of the presence of sharia supervisory board (DPS) and intellectual capital towards corporate social responsibility practices (CSR). Intellectual  capital  consists  of  three  elements  which  are  Human  Capital  Efficiency  (HCE), Structural Capital Efficiency (SCE), and Capital Employed Efficiency (CEE). The method which is being  used  by  this  study  is  secondary  data  analysis  towards  annual  reports  of  sharia  bank published in Indonesia. It is using purposive sampling method. This study uses multiple regression analysis. The data includes 11 banks in Indonesia for 2011 – 2013. This study found that the presence of sharia supervisory board has influence towards the report of corporate social responsibility. Intellectual capital which consists of HCE, SCE and CEE has difference influence. HCE and SCE have no significant influence but CEE has positive influence towards corporate social responsibility.
PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP CSR DISCLOSURE DAN IMPLIKASINYA TERHADAP EARING PER SHARE Mita Septiani; Siti Mutmainah
Diponegoro Journal of Accounting Volume 2, Nomor 2, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

This study examined the influence of firm characteristics to Corporate Social Responsibility Disclosure (CSRD) and the implications to Earning Per Share (EPS). This study was divided into two parts. The first part was to test the influence of  firm characteristics to the CSRD. The second part was to test the influence of the CSRD to EPS.This study used two regression models. The first regression model using multiple linear regression analysis that examined the effect of firm characteristics on the company CSRD. The second model using linear regression analysis that examined the effect of CSRD on EPS. The sample is annual report manufacture companies listed on the Indonesia Stock Exchange in 2010-2011.The results of this study indicate that in the first regression model, the characteristics of companies consisting of firm size and board of commissioners have a positive influence to CSRD that made by firm. Other variables consisting of profitability, level of leverage, management ownership and audit committee do not affect the CSRD. For the second model, CSRD have a positive effect to the earning per share. 
PENGARUH BELANJA MODAL TERHADAP PERTUMBUHAN KINERJA KEUANGAN DAERAH DENGAN PENDAPATAN ASLI DAERAH SEBAGAI VARIABEL INTERVERNING (Studi Kasus Pada Kota dan Kabupaten di Propinsi Jawa Tengah Tahun 2015-2017) Neilis Sa’Adah; Abdul Rohman
Diponegoro Journal of Accounting Volume 8, Nomor 4, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

This study intends to analyze the effect of Capital Expenditures on the growth of financial performance with Regional Original Income as an intervening variable. In connection with these problems the following hypothesis is proposed: Capital Expenditures affect Regional Original Revenue, Regional Original Revenues have an effect on Growth of Financial Performance, Capital Expenditures have an effect on Growth Financial Performance and Capital Expenditures have an effect on Growth of Financial Performance through Regional Original Income as an intervening variable. In line with these problems and hypotheses, the population of this study is the Realization of Budget Revenue Expenditures in the Regency / City in Central Java Province in 2015-2017 and as a sample of Capital Expenditures, Original Regional Revenues, and variables that are parameters for measuring the financial performance of the Regency / City in Central Java Province. The data used is secondary data, to get more accurate data, the method used is documentation. The analytical method used is descriptive statistics, outer model test and inner model test. Capital Expenditures have a positive and significant effect on Regional Original Revenue, Regional Original Income has a positive and significant effect on Growth of Financial Performance, Capital Expenditures significantly have a direct positive effect on Growth of Financial Performance and Capital Expenditures significantly indirectly has a positive effect on Growth of Financial Performance with Regional Original Income as an intervening variable.
PENGARUH USIA, PENGALAMAN, DAN PENDIDIKAN DEWAN KOMISARIS TERHADAP KUALITAS LAPORAN KEUANGAN (Studi Empiris pada Perusahaan Real Estate dan Property yang Go Public Tahun 2010-2012 di Bursa Efek Indonesia) Shelly Tri Maulia; Indira Januarti
Diponegoro Journal of Accounting Volume 3, Nomor 3, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to analyze and provide empirical evidence about the effectof age, tenure and education of board commissioners on financial statement quality. Several previous studies showed varying results. To obtain valid results, then doing a test on each variable based on the hypothesis constructed.The  samples  used  were  selected  by  purposive  sampling  method.  A population was 42 real estate and property companies listed in Indonesia Stock Exchange. After   reduced   with   some   criteria,   20   companies   identified   as   samples. Observation period was 2010 to 2012, so the total number of sample used was 60 samples. Multiple regressions were used to examine the hypothesis.The results indicate that age and board of Commissioners education, are significantly effect positive the financial statement quality. On the other side, board of Commissioners experience has no effect positive on the financial statement quality. 
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI RISIKO LIKUIDITAS DAN KINERJA (Studi Kasus pada seluruh Perbankan Syariah di Indonesia) Estika Intan Annisa; Adityawarman Adityawarman
Diponegoro Journal of Accounting Volume 6, Nomor 1, Tahun 2017
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to analyze the effect of liquidity risk on bank’s earning in Indonesia. Liquidity risk in this study is proxied by using factors that can be managed by the bank to avoid the threat of liquidity risk. These factors are deposits, cash reserves, liquidity gap, and NPF.The sample selection using purposive sampling method. Purposive sampling method is a method of sampling based on certain criteria. The sample used in this study are 11 banks. The analysis technique used in this research is multiple linear regression. In addition, the hypothesis test used is the F statistic test and statistical test t. The classical assumption used in this study is normality test, multicollinearity test, heteroscedasticity test, and autocorrelation test.The results of the F test states that the deposits, cash reserves, liquidity gap, and NPF jointly affect the bank’s earning. Results of t-test shows that deposits and cash reserves have positive but no significant effect on bank’s earning. Liquidity gap has a positive and significant effect on bank’s earning. And the last one, NPF has a negative but significant effect on bank’s earning.
PENGARUH STRUKTUR KEPEMILIKAN DAN KUALITAS AUDIT TERHADAP MANAJEMEN LABA Noviatara Dwi Putri; Etna Nur Afri Yuyetta
Diponegoro Journal of Accounting Volume 2, Nomor 4, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

This research aims to analyze the effects of ownwership structure and audit quality on earning management of manufacturing sector in Indonesia’s companies The sample in this study were manufacturing sector companies listed in Indonesian Stock Exchange (IDX) in the periode 2009-2011. The number of sample used were 39 companies listed were taken by purposive sampling. The analysis method of this research used multiple linear regression analysis. The result of this research showed that ownership of managerial and audit firm size had negative and significant influence to earning management; meanwhile ownership of institutional, auditor independence and industry specialization auditor had not significant effect to earning management.

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