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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 KARAKTERISTIK CORPORATE GOVERNANCE DAN KUALITAS AUDIT TERHADAP MANAJEMEN LABA (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2016-2017) Hilda Maulida; Dul Mu'id
Diponegoro Journal of Accounting Volume 8, Nomor 3, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this study was to examine the effect of corporate governance characteristics and audit quality on earnings management. These characteristics are size of audit committe, financial expertise of audit committe, audit commiitte activities, size board of directors, independent board of directors and managerials ownership. The audit quality is proxied as: auditor reputation (Auditor Big Four and Auditor non Big Four) and auditor in industry specialization, while the earnings management is proxied by discretionary accruals.The population in this study were 298 manufacturing companies’ annual report listed on the Indonesia Stock Exchange in 2016-2017. Research data was obtained from the annual report of manufacturing companies in 2016-2017. Based on the purposive sampling method, the samples obtained were 140 companies. The hypothesis in this study was tested using multiple regression analysis.The results of the analysis show that the variable size of audit committee, financial expertise of audit committee, independent board of directors, auditor reputation and auditor in industry specialization affect negative significantly on earnings management. Audit committee activities, size board of directrs and managerials ownership have no affect on earnings management.
HUBUNGAN KARAKTERISTIK DEWAN KOMISARIS DAN KARAKTERISTIK PERUSAHAAN TERHADAP PENGUNGKAPANRISK MANAGEMENT COMMITTEE(RMC) SECARA SUKARELA (Studi Empiris pada Perusahaan Non-Finansial di BEI Tahun 2009-2011) Wiradharma, Ramanda Yura; Muid, Dul
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 the effect of Board Commissioner characteristic and Firm characteristic to Risk management committee on non financial firms. Independent variabel used in this study is board experience, board size, leverage, firm size, and firm complexity. independency board commissioner, board size, management ownership, ownership concentration and leverage. This study also used firm size as control variables.Samples of this study were non financial firms listed on Indonesia Stock Exchange for the observation period of 2009 until 2011. Samples were collected by purposive sampling method and resulted 345 samples. This study used logistic regression for analyzing data.The result revealed that board size has positive and not significant to estabilishment of RMC and influential positive andsignificant to estabilishment of SRMC. Board experience has positive and not significant to estabilishment of RMC and influential positive andsignificant to estabilishment of SRMC. Leverage has negative and significant to estabilishment of RMC and influential negative andsignificant to estabilishment of SRMC. Firm Size has positive and not significant to estabilishment of RMC and influential positive andsignificant to estabilishment of SRMC. Firm Complexity has positive and not significant to estabilishment of RMC and influential negative and not significant to estabilishment of SRMC.
EVALUASI PENERAPAN STANDAR AKUNTANSI PEMERINTAHAN (SAP) AKRUAL DALAM PENYUSUNAN LAPORAN KEUANGAN TAHUN 2014 DAN 2015 PADA PEMERINTAH DAERAH DI INDONESIA Berbudi Sandhi Leksono; Haryanto Haryanto
Diponegoro Journal of Accounting Volume 6, Nomor 1, Tahun 2017
Publisher : Diponegoro Journal of Accounting

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Abstract

Implementation of “Standar Akuntansi Pemerintahan” (SAP) accrual in the local government of Indonesia which some local government had applied for 2 years could cause some problems. This kind of thing already happened in other country who already implemented many years before. They experienced some serious problem, some of them are left alone for years without serious efforts to solve the problem. Evaluation will be execellent first step in order to know if there is a problem happening. so that government can solve the problem do in order to achieved the goal of the implementation of the new system. This study was conducted by comparing what content that supposed to be dislosed according to SAP accrual and what content that actually disclosed in the financial statementa. It also conducted a more in-depth exploration of each content that had not been appropriately disclosed.
PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP KINERJA PERUSAHAAN (Studi Empiris pada Perusahaan Jasa non Keuangan yang terdaftar di Bursa Efek Indonesia Tahun 2009-2011) Prastya Puji Lestari; Nur Cahyonowati
Diponegoro Journal of Accounting Volume 2, Nomor 4, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this study is to empirically examine the effect of good corporate governance to corporate performance. Corporate governance is measured by Tobin’s Q. Corporate governance are measured by proportion of independent board, managerial ownership, institutional ownership, foreign ownership, the independence of the audit committee, and the quality of audit, with firm size as a control variable. Sample on this study is non-financial services selected by using purposive sampling method. There are 111 non-financial service companies fulfilling criterions. The method of data anaysis  is used a multiple regression analysis. The results of this research indicates that institutional ownership variable, independence of audit committee, quality of audit, and firm size have significant influence on firm performance. Meanwhile, independence of commisaris variable, manajerial ownership, and foreign ownership has no significant influence on firm performance (Tobin’s Q). 
PENGARUH CORPORATE GOVERNANCE, ARUS KAS BEBAS DAN PROFITABILITAS TERHADAP MANAJEMEN LABA Samuel Braindies A. S; Fuad Fuad
Diponegoro Journal of Accounting Volume 8, Nomor 4, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to analyze and provide empirical evidence of the influence of the implementation of corporate governance mechanisms on earnings management at manufacturing companies listed on the Indonesia Stock Exchange. The independent variables used are corporate governance represented by free cash flow,leverage, profitability, audit committee, board of directors, board of independent comissioners while the dependent variable used is earnings management. The populations in this study are manufacturing companies listed on the Indonesia Stock Exchange in the period 2015-2017. The sample of this study consists of 255 companies listed in Indonesia Stock Exchange. The data that was used in this study was secondary data and sample selection using purposive sampling method. The analysis model uses multiple linear regression analysis. Based on the results of the analysis shows that the variable of free cash flow has a negative effect on earnings management, and the hypothesis is accepted. Variable leverage, profitability, audit committee, board of directors, board of independent comissioners have no significant effect on earnings management.
PENGARUH MOTIVASI KARIER, MOTIVASI EKONOMI, DAN MOTIVASI GELAR TERHADAP MINAT MAHASISWA AKUNTANSI MENGIKUTI PENDIDIKAN PROFESI AKUNTANSI Kurniawan, Adhitya Reza; Zulaikha, Zulaikha
Diponegoro Journal of Accounting Volume 4, Nomor 1, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

Accounting profession education (PPA) established to graduate a professional accountantin the future. The PPA program will not produce a professional accountants which acceptable by the company if the students did not have high motivation to study accounting in professional way . Based on this backround the objectives of this research is to analyzed if  carrier motivation, economic motivation, and title motivation have some effects on accounting students interest to enroll in PPA program at Economics and Business Faculty of  Diponegoro University.The sample of this research using direct survey method that distributed to 100 respondents of accounting students in Economics and Business Faculty of Diponegoro University that has been finished auditing subject. Data in this research were obtained using questionnaires and  were analyzed. The hypothesis testing in this research using multiple regression analysis with SPSS release 19.The result of this analysis showed that career motivation and title motivation significantly affect for accounting students interest to enroll in PPA program. It indicates that a self motivation for having an accountant title is more competitive than just graduates from accounting under gradute program, so they become more professional and get better carieer in accounting. On the other side, economic motivation has no significant effect for accounting students interest in PPA. This probably happen because there is a point of  view that having an accountant title and a good carieer can improve their economic welfare.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI TINGKAT PENERIMAAN AUDITOR ATAS PENYIMPANGAN PERILAKU DALAM AUDIT (Studi Empiris pada Kantor Akuntan Publik di Semarang) Intan Pujaningrum; Arifin Sabeni
Diponegoro Journal of Accounting Volume 1, Nomor 1, Tahun 2012
Publisher : Diponegoro Journal of Accounting

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Abstract

Dysfunctional audit behavior represent a reaction of to environment (like operation system). The behavioral can have direct impact to quality of audit. Purpose of which wish to be reached in this research is to test empirically and analyze variable locus of control, organizational commitment, performance, and turnover intention which directly influence acceptance of auditor to dysfunctional behavior. Population in this research is auditors who works at public accountant firm in Semarang in the year 2012. While Determination of sample conducted with (convenience sampling). Sample of 130 responder at 13 KAP can be obtained. Instrument of questionnaire is used to collect data. Analysis of regression is used in this research to prove the hypotheses. Result of research indicate that the variables: locus of control, performance and turnover intention have significant effect to acceptance of dysfunctional audit behavior, while organizational commitment do not have significant effect to acceptance of dysfunctional audit behavior.
PENGARUH PENGUNGKAPAN LINGKUNGAN TERHADAP MARKET VALUE PERUSAHAAN DENGAN CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI Dyas Ariyani Putri; Dwi Cahyo Utomo
Diponegoro Journal of Accounting Volume 8, Nomor 3, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

The objective of this study are to examine: (1) The impact of environmental disclosure on market value (2) The impact of environmental disclosure on market value with corporate governance as the moderating variable. The sample of this study consists of 51 observations from non-financial companies listed in Indonesia Stock Exchange from 2015-2017. Multiple regression analysis is used to test the hypothesis in this research.The result showed that in Indonesia, environmental disclosure activities had a significant influence towards market value. This research also includes several corporate governance aspects as moderating variables were the size of the board of commissioners is proven to moderate this relationship. But, the independent board of commissioners has no significant influence on the relationship between environmental disclosure and market value.
EFEKTIVITAS KOMITE AUDIT TERHADAP KETEPATAN WAKTU PELAPORAN KEUANGAN (Studi Empiris pada Perusahaan Publik yang Terindikasi Kesulitan Keuangan Tahun 2010-2012) Firdaus Nikmatullah Akbar; Endang Kiswara
Diponegoro Journal of Accounting Volume 3, Nomor 2, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to analyze the impact of audit committee effectiveness on timeliness of financial reporting that indicates financial distress. Audit committee effectiveness are proxied by audit committee expertise, audit committee charter, audit committee size, and audit committee meeting. This study also includes five variable, including ROA, leverage, firm size, accountant public size, and industry type as control variables. The population of this research is the non financial industry companies are listed on the Indonesia Stock Exchange (IDX) 2010-2012 with 76 total samples of non financial companies. Financial distress criteria in this study are measured by cumulative negative earnings over any two years period. Sampling technique used in this research is random sampling method. The result of this study showed that audit committee effectiveness has positive impact on timeliness of financial reporting that indicated financial distress. Audit committee expertise and two control variables are firm size and industry type which has significant and positive impact on the financial reporting that indicated financial distress. Although other variables does not have significant effect on timeliness of financial reporting that indicated financial distress.
ANALISIS PERSEPSI MAHASISWA AKUNTANSI DALAM MEMILIH KARIR (Studi Empiris Mahasiswa Akuntansi S1 di Perguruan Tinggi di Semarang) Nikho Averus; Herry Laksito
Diponegoro Journal of Accounting Volume 4, Nomor 2, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

This  research  aim  to  identify  the  perception  of  accounting  students  about  the factors which differentiate of career selection as a accountan, public accountants, government accountants, private accountants, teachers accountants and . non-accountants The factors used a variable salary, professional training, professional recognition, social values, work environment, consideration of labor market need, personality and pride.The data was collect from surveyed respondents methods at several campuses in Semarang City ( UNDIP, UNIKA, UNNES, UDINUS,   and  STIE Bank BPD Jateng). Theamount of accounting students were 150 respondents. This research use SPSS version 20 and data analysis by ANOVA and Kruskal Wallis.The result shows that the difference of student’s perception about factors which influencing career choice are financial reward, professional training, professional confession,   social   values,   work   environment,   personality.   Meanwhile  there   is   no differences perception of consideration of labor market need and pride factor among students.

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