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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 PARTISIPASI ANGGARAN TERHADAP SENJANGAN ANGGARAN DENGAN ASIMETRI INFORMASI SEBAGAI VARIABEL INTERVENING (Studi Empiris pada SKPD se-Eks Karesidenan Kedu) Elma Octavia Pradita; Haryanto Haryanto
Diponegoro Journal of Accounting Volume 6, Nomor 3, Tahun 2017
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the relationship between budgetary participation and budgetary slack in a public sector organization. It also attempts to examine whether information asymmetry mediates the relationship between budgetary participation and budgetary slack.This study uses primary data obtained from questionnaires distributed to budget planner in a public sector organization. This study used a sample of 75 respondents using purposive sampling. A path analysis was utilize to examine the direct and indirect effects of budgetary participation on budgetary slack. .The analysis results indicate that 1) Budgetary participation has no relationship with budgetary slack. 2) Budgetary participation and information asymmetry have a positive relationship. 3) Information asymmetry and budgetary slack have a positive  relationship. 4) Budgetary participation did not indirectly affect budgetary slack through information asymmetry as an intervening variable.
ANALISIS PERBEDAAN RASIO KEUANGAN SEBAGAI TOLOK UKUR KINERJA PERUSAHAAN ASURANSI UMUM JOINT VENTURE Dewi Pramita; Endang Kiswara
Diponegoro Journal of Accounting Volume 3, Nomor 3, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

This research was aimed to distinguish between Joint Venture General Insurance Companies that have a good performance and those who are less performing well. This research is a replication of the research that has been done by Soekarno and Azhari (2009), with different variables, sample, and analyzed method. This difference occurs because of differences in rating source, this research used the rating of general insurance company from infobank magazine, while previous research was rated by AAUI (Indonesia General Insurance Association). The purpose of replication in this research was to determine whether differences in rating source will affect the differences in research results.Totally 14 samples of Joint Venture General Insurance Companies was used in this research. Data analysis method that has been used is Kruskal Wallis Test with SPSS 19 statistic program.The surveys’ results showed that there was a significant different between Joint Venture General Insurance Companies that have a good performance and those who are less performing well. There are also four ratios which are RBC, Technical Reverse to Investment Ratio, Investment to Technical Reverse and Debt on Claims Ratio, and Expense Ratio that stand as the most influential ratios to distinguish the performance of joint venture general insurance companies. In addition, the result suggest business people to be concerned toward those four ratios, to increase their companies’ performance.    
ANALISIS PENGARUH RISIKO LIKUIDITAS TERHADAP PROFITABILITAS PERUSAHAAN PERBANKAN DI INDONESIA Fani Ramadanti; Wahyu Meiranto
Diponegoro Journal of Accounting Volume 4, Nomor 2, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to analyze the effect of liquidity risk on bank profitability  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 LDR, cash reserves, liquidity gap, and NPL. 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 32 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 multicollinearity, heteroscedasticity test, autocorrelation test, and normality test. The results of the F test states that the deposits, cash reserves, liquidity gap, and NPL jointly affect the ROA. Results of t-test shows that  LDR  have  positive  but  no  significant  effect  on  ROA.  Cash  reserves  have  positive  and significant effect on ROA. And the liquidity gap and NPL have negative and significant effect on ROA
ANALISIS TERHADAP PENERAPAN THEORY OF CONSUMER ACCEPTANCE TECHNOLOGY PADA E-SPT Prita Saraswati; Endang Kiswara
Diponegoro Journal of Accounting Volume 2, Nomor 2, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to predict the factors that influence taxpayer behavior towards the use of E-SPT interests in Indonesia. This research is a replication of the study Kulviwat, et al. (2007) that integrates Technology Acceptance Model (TAM) by Pleasure, Arousal, and Dominance (PAD) into a model of Consumer Acceptance Technology (CAT). The research was conducted on corporate taxpayers in Jakarta, Indonesia. The object of this research is the application of taxes in particular E-SPT was developed by the Indonesian Directorate General of Taxation. The sample used in this study were 57 companies that have used the tax application in particular E-SPT. Data analysis method used is Smart PLS 2.0.This study uses the variable perceived of relative advantage, perceived usefulness, perceived ease of use, pleasure, arousal, dominance, attitudes, and intentions in using E-SPT. The results of this study indicate that the taxpayer attitudes are the main factors affecting the taxpayers interest in using e-SPT. Consumer Acceptance Technology (CAT) can be integrated as a research model for explaining the corporate taxpayers to use E-SPT.The results of this study showed that the perceived of relative advantage, pleasure, arousal, and dominance have significant and positive impact on the attitude required to use E-SPT. Perceived usefulness and perceived ease of use have no significant effect on the attitude of taxpayers to use E-SPT. So, to increase the use of E-SPT returned by the taxpayer perceived of relative advantage, pleasure, arousal, and dominance of E-SPT need to be improved. 
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PERILAKU MANAJEMEN LABA PADA PERUSAHAAN TELEKOMUNIKASI DI ASIA TENGGARA TAHUN 2014-2017 Alam Irwin Haldiaz; Dwi Ratmono
Diponegoro Journal of Accounting Volume 8, Nomor 3, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to analyze what factors influence earnings management in telecommunications firms in Southeast Asia in the period 2014-2017. The independent variables used in this study are firm’s  performance, firm’s size, and the level of financial leverage of a company. Earnings management is the dependent variable of this study. The hypothesis proposed in this study is that firm’s  performance and financial leverage have a positive effect on earnings management in telecommunications firms in Southeast Asia in the period 2014-2017, while firm size has a negative effect on earnings management practices in communication firm in Southeast Asia in the period 2014-2017The sample in this study consists of 95 telecommunications firms in Southeast Asia that reported their financial statements on the Bloomberg website in the period 2014-2017. The data used in this study are secondary data and the sampling used is purposive sampling method. To test the hypothesis, the technique of multiple linear regression analysis is used.The results of this study indicate firm’s size has a significant positive effect and financial leverage has a significant negative effect on earnings management. Company performance variables does not prove to significantly affect earnings management variables.
PENGARUH TINGKAT PENGUNGKAPAN SUKARELA TERHADAP NILAI PERUSAHAAN Lupita Ade Arisanti,; Daljono Daljono
Diponegoro Journal of Accounting Volume 3, Nomor 3, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aimed to examine the effect of the level of voluntary disclosure on firm value. The dependent variable of this study is the value of the company as measured by market kapitlisasi value and market value to book value. The independent variable of this study is the level of voluntary disclosure as measured by the 96 index voluntary disclosure that are divided into 12 categories. This study uses five control variables, namely leverage, net income, growth, ROA and size. The population in this study is the entire manufacturing companies listed in Indonesia Stock Exchange in 2011. Sampling method in this study is purposive sampling. Criteria for the company is that the company's market capitalization to convey information in the annual report in the report tahunanya his company and also the company revealed the variables needed in the study sample. The total amount of the final sample in this study was 86 companies. After going through the stages of processing and data. The analysis technique used is an OLS regression (Ordinary Least Square). The analysis showed that the independent variables are the level of voluntary disclosure has a positive and significant impact on the value of his company. 
PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN PERUSAHAAN SEKTOR KEUANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2013-2015 Ester Sriulina Tarigan; Aditya Septiani
Diponegoro Journal of Accounting Volume 6, Nomor 3, Tahun 2017
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the influence of intellectual capital and its main components on the financial performance of the company. Furthermore, this study also aims to test whether the IC contribution to the financial performance of the company does not differ among different sub-sectors. This study uses Partial Least Square (PLS) and one-way ANOVA test as a method of analysis to test the research hypothesis. The data used in this study is secondary data in the form of corporate financial statements in 2013-2015 obtained from Indonesia Stock Exchange. The population of this study is a financial sector company listed on the Indonesia Stock Exchange in 2013-2015. Sample in the research are 58 companies which is taken using purposive sampling method with some criteria of sample selection. The results of this study indicate that, when using firm size and leverage as control variable, human capital efficiency has a negative and significant impact on financial performance, structural capital efficiency has a positive and significant impact on financial performance, and capital employed efficiency has a positive and significant impact on financial performance. In addition, the results of this study indicate that there are significant differences in financial performance among different sub-sectors.
PENGARUH ETIKA AUDITOR, PENGALAMAN AUDITOR, FEE AUDIT, DAN MOTIVASI AUDITOR TERHADAP KUALITAS AUDIT (Studi pada Auditor KAP di Semarang) Andreani Hanjani; Rahardja Rahardja
Diponegoro Journal of Accounting Volume 3, Nomor 2, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

In the era of globalization today, the demands of society towards a quality auditor has increased over time. Auditors must consider ethical profession in various decision making. In addition, experience, audit fee, and motivation can also improve competencies in decision making. The aim of this research is to test the influence of ethics the auditors, the experience of auditors, audit fees and motivation audit the auditors against the quality of an audit. The population of this research are all an auditor who work in the office of the public accountant in the city of Semarang. Sampling method used is convenience sampling. The Data used in this research is the primary data, that is done using the method of survey with questionnaire. Processing method used is multiple regression analysis. The results showed that the ethics of the auditor, the audit fee, auditor experience and motivation of Auditors significant and positive impact on the quality of audits.
PENGARUH KOMPONEN ARUS KAS, LABA AKUNTANSI DAN DIVIDEND YIELD TERHADAP RETURN SAHAM (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR DI BEI PERIODE 2011-2013) Widyanto Faisal Latief; Agus Purwanto
Diponegoro Journal of Accounting Volume 4, Nomor 2, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to analyze the influence of three components of cash flow, net profit and dividend yield to the stock return on manufactur industries listed in Indonesian Stock Exchange (IDX) during 2011 to 2013. This study uses 105 samples of manufacturing firms that listed in Indonesian Stock Exchange (IDX) during 2011 to 2013. The sampling method used for this study is purposive sampling. Type of the data used is secondary data. Data analysis used are descriptive statistics, classical assumption tests and multiple regression analysis. Variables used in this study are variable cash flow from operating, cash flow from invesment,  cash  flow  from  financing,  net  profit  and  dividend  yield  as  an  independent variable; Stock Return as an dependent variable. The result showed that operation cash flow has positive and significantly impacted the stock return. invesment cash flow has positive and not significant impact to the stock return. financing cash flow has positif and significant impact to the stock return. Accounting profit has positive and not significantly impacted the stock return Meanwhile dividend yield has negative and not significant impact to the stock return.
PENDETEKSIAN KECURANGAN LAPORAN KEUANGAN MELALUI FAKTOR RISIKO TEKANAN DAN PELUANG (Studi Kasus pada Perusahaan yang Mendapat Sanksi dari Bapepam Periode 2002-2006) Martantya Maudy Rahmanti; daljono daljono
Diponegoro Journal of Accounting Volume 2, Nomor 2, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to obtain empirical evidence about the effectiveness of the fraud triangle ispressure, opportunity, and rationalization in detecting financial statements fraud. Based on thetheory of fraud triangle Cressey adopted in SAS 99, the researchers developed a variable that canbe used to proxy the size of the components of the pressure and opportunity. The variables of thefraud triangle used is pressure consisting of financial stability are proxied by asset growth(AGROW), external pressure are proxied by leverage (LEV), managerial ownership are proxied bythe presence or absence of share ownership by insiders (OSHIP), and financial targets are proxiedby the return on assets (ROA), and opportunity consisting of effective monitoring proxied by theproportion of independent commissioners (IND). Data on indications of financial statements fraudin this study obtained from the annual report and press releases Bapepam during 2002 - 2006 asthe dependent variable. Total sample was 62 companies, consisting of 31 companies who violatedBapepam contain elements of fraud as well as sanctions, and 31 companies that are not financialstatements fraud (based on the type of industry and the total assets of the same). Testing thehypothesis used the logistic regression method. The results of this study indicated that financialstability are proxied by asset growth and financial targets proxied by ROA significantly related tothe possibility of financial statements fraud. While external pressure, managerial ownership, andineffective monitoring did not significantly influence the likelihood of financial statements fraud,and the size of the company can not be used as control variables in this study.

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