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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 KEJELASAN SASARAN ANGGARAN TERHADAP AKUNTABILITAS KINERJA INSTANSI PEMERINTAH MELALUI SISTEM PENGENDALIAN INTERN SEBAGAI VARIABEL INTERVENING (Studi Empiris pada Satuan Kerja Perangkat Daerah Kota Salatiga) Ummu Kaltsum; Abdul Rohman
Diponegoro Journal of Accounting Volume 3, Nomor 1, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

The present study aims to examine the effect of budget goal clarity on performance accountability government agencies. It also attempts toexamine whetherthe internal control system mediate the effect of the budget goal clarity government performance accountability. The research data collection using questionnaire survey. The questionnaire submitted to the Department of Revenue employees 50 Finance and Asset Management Regional Salatiga, 43 questionnaires ( 86 % ) returned complete and can be processed. The data collected were processed using path analysis to examine the effect of direct and indirect budget goal clarity on government performance accountability.These results indicate that the direct effect of the budget goal clarity government performance accountability. Budget goal clarity also significantly affect internal control system. Budget goal clarity indirectly affect the performance accountability of government agencies through the intervening variables of internal control systems.
ANALISIS FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP EFEKTIVITAS PENERAPAN ANGGARAN BERBASIS KINERJA (STUDI KASUS PADA SKPD PEMERINTAH KABUPATEN GROBOGAN) Sabtari Nawastri; Abdul Rohman
Diponegoro Journal of Accounting Volume 4, Nomor 2, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

Budgeting approach focuses on the efficiency of the performance of an activity. Budget is drawn very closely related to the public (community), so that the local government is required to manage its finances with the principle of measurement of performance (value for money). Realization of performance-based budgeting is expected to eliminate the negative view of the public about the performance of local government. The purpose of this study was to analyze the factors that influence the effectiveness of the implementation of the Performance-Based Budgeting Purwodadi County Government. The study population was all SKPD in Central Java Grobogan District Government. Sampling method used in this research is census sampling method. The sample used in this study were all SKPD in Central Java Grobogan District Government, amounting to 31 SKPD. The data used is primary data obtained from questionnaires. The analysis technique used is multiple linear regression analysis. Based on the research results, the competence of human resources, information, performance measurement, and leadership style has positive influence on the effectiveness of performance-based budgeting and commitment while goal orientation has no effect on the effectiveness of performance-based budgeting. Based on the goodness of the model, the regression model can be used to predict the effectiveness of performance-based budgeting. While the effectiveness of performance-based budgeting can be explained by the six variables: the competence of human resources, information, goal orientation, performance measurement, leadership style and commitment of 89.6%.
FAKTOR-FAKTOR YANG MEMPENGARUHI KEPUTUSAN PENERIMAAN AUDITOR PADA KANTOR AKUNTAN PUBLIK DI SEMARANG Nessya Dina Nurdiani; Basuki Hadiprajitno
Diponegoro Journal of Accounting Volume 2, Nomor 2, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aimed to give empirical evidence concerning about criterias is needed by Recruiters for accepting auditors in the Public Accounting Firms upon Semarang city. Variable that used in this study were Subjective Qualifications, Interpersonal Attraction, Perceived Similarism, Objective Qualifications, Physical Attraction, Dress Effect, Gender, and Competency as Independent Variable with Hiring Decisions were Accepted and Rejected as Dependent Variable. This study used the empirical purposive sampling technique for collected the datas. The size of the sample in this study were 40 sample. Respondent in this study were Recruiters is Public Accounting Firms Semarang employees that participated in the intervew process and hiring decisions process of auditor. Data analyzis used analysis of logistic regression. The results of this study showed not all hypothesis were accepted. The results of the analysis showed factors were Subjective Qualifications, Perceived Similarity, Objective Qualifications, and Competency about hiring decisions process of auditor has signifficant and positive impact on accepted hiring outcomes. This was showed that Recruiters excited with applicant (auditor) who had positive criterias will have bigger chance to accept in Public Accounting firms on Semarang. 
ANALISIS PENGARUH SURPLUS ARUS KAS BEBAS, AUDIT EKSTERNAL DAN KOMITE AUDIT TERHADAP MANAJEMEN LABA (Studi Empiris pada Perusahaan Jasa non Keuangan yang Terdaftar di Bursa Efek Indonesia) Intan Permata Sari; Agus Purwanto
Diponegoro Journal of Accounting Volume 7, Nomor 4, Tahun 2018
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the effect of surplus free cash flow, audit quality, audit tenure, audit committee size and audit committee meeting frequency on earnings management. Dependent variable used in this study is earnings management. Independent variables used in this study are audit tenure, audit committee size and audit committee meeting frequency. Control variables used in this study are absolute total asset, firm size, leverage, dan relative cash flow.This study uses secondary data from annual reports and financial statements on service companies listed on Indonesia Stock Exchange during 2015-2016. The sampling method used in this study is purposive sampling. Total sample in this study are 101 samples. This study uses multiple regression analysis method to examine the effect of surplus free cash flow, audit quality, audit tenure, audit committee size and audit committee meeting frequency on earnings management. The result of this study indicate that audit quality had negative effect on earnings management. However, surplus free cash flow, audit tenure, audit committee size and audit committee meeting frequency had not a significant effect on earnings management.
PENGARUH TINGKAT KEMANDIRIAN DALAM MEMENUHI KEBUTUHAN FISKAL DAERAH, TINGKAT KEMANDIRIAN DALAM MENGELOLA POTENSI DAERAH DAN SiLPA TERHADAP TINGKAT KINERJA PELAYANAN PUBLIK (Studi pada Pemerintah Daerah Kabupaten/ Kota di Jawa Tengah Tahun 2006 -2012) Rofiqoh Kartikasari; Fuad Fuad
Diponegoro Journal of Accounting Volume 3, Nomor 2, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

The aims of this research are to examine the influence of autonomy level to fulfill local fiscal’s need, to examine autonomy level to manage local  potency and to examine the SiLPA to performaces level of local public service. Measurement used to measure autonomy level to fulfill local fiscal’s need by this research is proportion between PAD and DAU. While in terms of autonomy level to manage local potency, the measurement used is proportion between PAD and DBH. SiLPA in this research has no measurement since it is directly obtained from penerimaan pembiayaan. Whereas performance level of local public service as a dependent variable is measured by using proportion of capital expenditure and local expenditure.This research uses secondary data with population of all local governments in Indonesia  which report its realizations of APBD in DJPK since 2006 until 2012. Purposive sampling is a method used in order to determine research’s sample. Whereas multiple regression is used as an analysis method.The result shows that autonomy level to fulfill local fiscal’s need (TKMKF) and autonomy level to manage local potency negatively (TKMP) affect performance level of local public service (TKPP) and the SiLPA positively affect performance level of public service (TKPP). 
ANALISIS FAKTOR-FAKTOR YANGMEMPENGARUHI LUAS PENGUNGKAPAN INFORMASI SUKARELA PADA LAPORAN KEUANGAN TAHUNAN (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di BursaEfek Indonesia Tahun 2011-2013) Yesi Wulandari; Herry Laksito
Diponegoro Journal of Accounting Volume 4, Nomor 3, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to obtain empirical evidence about the influence of ownership structure and board characteristics on voluntary disclosure in the annual reports of existing companies in Indonesia Stock Exchange (ISX) in 2011 -2013. Ownership structure is characterized by managerial ownership, blockholder ownership and government ownership, and board characteristic is characteristic by independent directors, size of directors and skill of directos. Control variabels is leverage, liquidity and profitability. The population of this study is all companies listed in Indonesia Stock Exchange in 2011-2013. The total sample was 88 companies, with three years of observations. So the total sample who checked is 185. Data analysis was performed with the classical assumption and hypothesis testing using linear regression. The results of this study indicate that the factor of leverage, liquidity and profitabilitas significantly influence the voluntary disclosure. Meanwhile, leverage  has no significant impact on voluntary disclosure.
PERSEPSI TERHADAP E-GOVERNMENT PADA PEGAWAI DIREKTORAT JENDERAL PERBENDAHARAAN Putu Jaya Permana; Sudarno Sudarno
Diponegoro Journal of Accounting Volume 2, Nomor 3, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aimed to analyze employees of Directorate General of Treasury perception towards e-government that measure the effect of system quality, information quality, perceived usefulness and perceived ease of use towards e-government user acceptance. There were five variables in this research that consist of four independent variables namely system quality, information quality, perceived usefulness and perceived ease of use and one dependent variable namely e-government acceptance. Statistical method used in this research is multiple regressionThe results of this study showed that perceived usefulness and perceived ease of use significantly affect user acceptance of Directorate General of Treasury e-government. 
FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP TINGKAT UNDERPRICING SAHAM PADA SAAT INITIAL PUBLIC OFFERING DI BURSA EFEK INDONESIA TAHUN 2010 - 2014 Ruben Novandri; Darsono Darsono
Diponegoro Journal of Accounting Volume 5, Nomor 2, Tahun 2016
Publisher : Diponegoro Journal of Accounting

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Abstract

This research aims to analyze factors that affect underpricing stock rate at initial public offering in Bursa Efek Indonesia year 2010 – 2014. Dependent variable in this research is underpricing rate and the independent variables are underwriter reputation, return on asset (ROA), earning per share (EPS) and companies age. This research uses secondary data derived from prospectus and company financial reports which do IPO year 2010 – 2014.  Sample in this research amounted to 86 companies. This research uses purposive sampling method and multiple linear regression as an analysis tool. Prior to regression test, firstly the data is tested using classic assumption test. The results of this research indicate that the underwriter reputation, return on asset (ROA) have a negative significant affect to underpricing rate. Earning per share (EPS) has a negative unsignificant affect to underpricing rate. Companies age has a positive unsignificant affect to underpricing rate.
PENGARUH LABA BERSIH, ARUS KAS OPERASI DAN KOMPONEN-KOMPONEN AKRUAL DALAM MEMPREDIKSI ARUS KAS OPERASI DI MASA DEPAN Wahyu Sulistyawan; Aditya Septiani
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 examine about the influence of earning, operation of cash flows, and accrual components in predicting cash flow operations in the future of the manufacturing companies. This research using four accrual components as independent variable, namely changes in receivables, changes in payables, changes in inventories, and changes in depreciation. The type of data that is used in this research was secondary data from the financial statement manufacturing company registered in indonesia stock exchange in 2009-2013. Thesample collection in this research is done by purposively sampling to manufacturing companies in indonesia. This research using model of multiple regression. The results shows that earning, operation of cash flow, changes in receivables changes in payables, changes in inventories and changes in depreciation costs significantly affect to the future operation cash flow
ANALISIS PENGARUH RASIO KEUANGAN DAN FAKTOR NON KEUANGAN TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN (Studi Empiris Pada Perusahaan Manufaktur di BEI tahun 2008-2010) Ariffandita Nuri Muttaqin; Sudarno Sudarno
Diponegoro Journal of Accounting Volume 1, Nomor 1, Tahun 2012
Publisher : Diponegoro Journal of Accounting

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Abstract

This research was aimed to analyze and to obtain empirical evidences on the relationship between financial ratios (liquidity, profitability, activity, leverage, sales growth, market value) and non financial factors (company size, public accountant reputation, previous audit report, auditor-client tenure,opinion shopping, audit lag) that affecting  auditor’s decision to give a going concern audit opinion. The population in this research is manufacturing companies listed at Indonesian stock exchange from 2008-2010, the sampling was conducted by purposive sampling method, by criteria of the samples are companies had negative net income after tax at least two period of financial statement. Collecting data was conducted by documentation and literature study wich is the data that used in this research is audited financial statements that published by manufacturing companies.audit client tenure The results indicate that profitabilty, market value, previous audit report, audit client tenure and opinion shopping are significantly affect the acceptence of going concern audit opinion. On the other hand, liquidity, activity, leverage, sales growth, companies size, public accountant reputation, audit lag does not have affect on the acceptence of going concern audit opinion.

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