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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 INTELLECTUAL CAPITAL TERHADAP KINERJA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2009-2011 Anisa Agni Putri; Agus Purwanto
Diponegoro Journal of Accounting Volume 2, Nomor 3, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

The objectives of this study are to analyze the impact of intellectual capital on firm performance(ROA,ROE,RG,EP). This research to analyze the impact of HCE,SCE,CEE on firm performance(ROA,ROE,RG,EP) and VAIC on firm performance (ROA,ROE,RG,EP).This research used banking company data that listed in Indonesia Stock Exchange (IDX) 2009-2011. The model that used to measure intellectual capital was Pulic model agregatly-using Value Added Intellectual Coefficient (VAIC) or separately-using Human Capital Efficiency (HCE), Structural Capital Efficiency (SCE), dan Capital Employed Efficiency (CEE). The result show: (1) SCE an impact on ROA. (2) SCE an impact on ROE. (3) VAIC an impact on ROE.
ANALISIS PENGARUH TATA KELOLA PERUSAHAAN TERHADAP EFISIENSI MANAJEMEN MODAL KERJA Titis Muktiasih; Etna Nur Afri Yuyetta
Diponegoro Journal of Accounting Volume 8, Nomor 2, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the effect of corporate governance to working capital management efficiency. The independent variables of this study are CEO tenure, board size, audit committee and institutional ownership meanwhile, dependent variables are cash conversion cycle and current ratio. Control variable in this study is firm size. Population of this study are listed manufacturing companies in Indonesia Stock Exchange (IDX) in 2016-2017. This study used systematic random sampling method, with 77 total observation of samples. The observation in this study uses secondary data from financial statements and annual reports.of manufacturing companies. The analytical method used in this study is multiple regression analysis. The results of regression analysis showed that the CEO tenure and institutional ownership can improves working capital management efficiency through a faster cash conversion cycle. This results were also showed that the board size of commisioner and institutional ownership can improves working capital management efficiency through greater current ratio, while the audit committee does not affect working capital management efficiency.
Penentuan Kerugian Keuangan Negara yang Dilakukan Oleh BPK dalam Tindak Pidana Korupsi Ayu Astuti, Chandra; Chariri, Anis
Diponegoro Journal of Accounting Volume 4, Nomor 4, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

This research aimed to understand the scope of financial state from the perspective of auditor. This study also aims to identify and describe the method of calculation that is calculated by supreme audit board to determine the financial state  loss all this time. This study calculate state financial loss in term of tangible financial state loss and potential financial state loss.Informan used for this study are five auditors from supreme audit board that already did the calculation of financial state loss. The informan’s experience can describe how the calculation of financial state loss is currently conducted by auditors.  In addition, this study also used documentation of technical documentation of investigative auditThe findings show that auditor perceived financial state loss as loss of money, securities and also goods that orginaly belong to state. The calculation of tangible financial state loss can be calculated by comparing the number of money that should be received or paid with the number that already being received or paid by the state. The calculation of potential financial state loss can be calculated with the same method as tangible financial state loss.
PENGARUH STRUKTUR MODAL DAN KARAKTERISTIK BANK TERHADAP KINERJA KEUANGAN BANK SYARIAH (Studi Empiris pada Bank Syariah Malaysia Tahun 2012-2014) Anuttara Eka Dewi Larasati; Adityawarman Adityawarman
Diponegoro Journal of Accounting Volume 5, Nomor 3, Tahun 2016
Publisher : Diponegoro Journal of Accounting

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Abstract

This study discusses about the effect of capital structure and characteristics of the bank on the performance of Islamic banks. This study examined the effect of capital ratio, the ratio of non-earning asset, the ratio of overhead, the ratio of bank size, and the ratio of liabilities on the performance of Islamic banks in Malaysia.The data on this study was obtained from secondary data sources in the form of financial statements and annual reports published through the website of the Central Bank of Malaysia. The sampling technique was taken by purposive sampling. In according the criteria, the samples used amounted to 14 Islamic banks in Malaysia during 2012-2014. The statistical tool used is linear regression analysis with a method: a descriptive statistical analysis, the classic assumption test, and hypothesis testing.The hypothesis testing show that the performance of banks is significantly affected by a capital ratio and the ratio of overhead. Meanwhile, the ratio of non-earning asset, bank size, and the ratio of liabilities does not have a significant effect on performance of banks.
PENGARUH KUALITAS AUDIT TERHADAP MANAJEMEN LABA DAN BIAYA MODAL EKUITAS Jonata Agus Kurniawan; Daljono Daljono
Diponegoro Journal of Accounting Volume 3, Nomor 1, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

The objective of this study is to examine the audit quality to earning managements and cost of equity capital. Audit quality can give the truth information to reduce agency cost. Earnings management is manager effort to manipulating financial statement for benefit their self. This behavior giving wrong information to financial statement user. Cost of equity capital is rate of return which required investor for  invested capital to corporate. This study used manufacturing firm for sample during 2010-2011 by using purposive sampling method. The research use multiple regression for data analysis.The result showed that audit quality has significant effect to earnings management and cost of equity capital.  
FAKTOR-FAKTOR YANG MEMPENGARUHI PENERAPAN SELF ASSESMENT SYSTEM (SURVEY PADA WAJIB PAJAK ORANG PRIBADI DI KOTA SEMARANG) Haq, Maulana Syaiful; Muid, Dul
Diponegoro Journal of Accounting Volume 4, Nomor 2, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

Indonesia applies Self Assessment System for its tax collection system.This success depends on parties whether the fiscus or tax payers. This research aims to test factors influenced the application of Self Assessment System. This research uses tax payers obidience, tax payers knowledge, tax payers awareness, and service of fiscus as independent variable. As dependent variable, this research uses the application of Self Assessment Systemitself.This research uses survey method on tax payers which are entrepreneur in Semarang city. Samples are collected withquestionnaire on purposive Sampling. Then data are analyzed by multiple regression analysis.The result shows tax payers obidience, tax payers knowledge, tax payers awareness, and service of fiscus influence the application of Self Assessment System by 56,9%
Pengaruh Kinerja Lingkungan Terhadap Corporate Social Responsibility (CSR) Disclosure dan Kinerja Finansial Perusahaan Kimia dan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia (Studi Empiris Pada Perusahaan Pertambangan Yang Terdaftar dalam BEI tahun Tito Anindito; Moh. Didik Ardiyanto
Diponegoro Journal of Accounting Volume 2, Nomor 1, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

This research aims to examine the effect of Environmental Performance on Corporate Social Responsibility (CSR) Disclosure and Financial Performance. Environmental Performance is measured using the PROPER (Program Penilaian Peringkat Kinerja Perusahaan dalam Pengelolaan Lingkungan Hidup) which is a program of the Ministry of Environment. Corporate Social Responsibility (CSR) Disclosure was measured using 79 items of GRI. Financial performance is measured using by annual stock return.The data in this research are the chemical companies and the mines listed in the Indonesia Stock Exchange (BEI) in 2007-2010 who participated in the PROPER (Program Penilaian Peringkat Kinerja Perusahaan dalam Pengelolaan Lingkungan Hidup). The type of data used are secondary data, the samples used were 36 chemical and mining companies listed in the Stock Exchange, the sampling method was purposive sampling method. The data analysis method used is multiple linear regression analysis. The data analysis and test of the hypothesis is done by using the SPSS software version 17.The test results indicate that environmental performance has a significant iinfuence Corporate Social Responsibility (CSR) Disclosure. The test result for the second hypothesis indicated that environmental performance has no significant influence the financial performance, and the third hypothesis indicates that Corporate Social Responsibility (CSR) Disclosure has no significant impact influence toward the financial performance. However, this results of the test show that there are an indirect impact that statiscally significant of environmental performance toward financial performance of the company through Corporate Social Responsibility (CSR) Disclosure.
PERBEDAAN NILAI ASIMETRI INFORMASI PADA ASSURANCE DAN NON ASSURANCE SUSTAINABILITY REPORT Ani Purwati; Tri Jatmiko Wahyu Prabowo
Diponegoro Journal of Accounting Volume 8, Nomor 1, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

Sustainability reporting has evolved over the past decade. Corporate reporting is made for use by various interested parties, namely internal parties and external parties. When company information owned by management (internal parties) is more than stakeholders (external parties) there will be information asymmetry. Guarantees or assurance in sustainability reports are needed to increase confidence in the accuracy of the information reported by the company, so that the information asymmetry will be lower. This study aims to determine whether the information asymmetry in the non assurance sustainability report is greater than the sustainability assurance report.Forecast error analysis as a proxy to represent information asymmetry (Cuadrado-Ballesteros, 2013). This study uses a non-parametric test, namely Wilcoxon Mann Whitney test, because the data do not meet the prerequisites for hypothesis testing, namely differences in median, normality test, and homogeneity test.The testing of the null hypothesis using Wilcoxon Mann Whitney test showed that the asymmetry of information in the Sustainability Report that did not have assurance (not guaranteed) was greater than the Sustainability Report which had assurance.
DETERMINAN INTEGRITAS LAPORAN KEUANGAN PERUSAHAAN MANUFAKTUR DI INDONESIA Paramita Hana Saksakotama; Nur Cahyonowati
Diponegoro Journal of Accounting Volume 3, Nomor 2, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

Financial Statement is the one of very important components to make decisions for stakeholders, bondholders and others. Integrity is one of use fullthings to increase the accuration of financial statement and the quality of decision making. It helps companies to increase financial information with faithfulness representation and reduce agency costs of minimize conflict of interest. The conservatism is used to explain integrity of financial statements as signal positive for companies to attract investors, because agreeing conservatism for preparation of financial statements will increase quality of income. This research examines the application of integrity of financial statements in companies and the determinants of integrity of financial statements. The sample of this research is Indonesian manufacturing companies which is listed in 2008 to 2012 at Indonesian Stock Exchange. They have all of the components which are used for this research, such as inventory method. The results indicate that some determinants of integrity of financial statements such as managerial ownership, independent commissioners, KAP size, firm size and auditor tenure have significant effect to integrity of financial statement. However, the other factors such as institutional ownership and independence audit committee do not explain the application of high integrity in the financial statements of the companies.
PENGARUH PROFITABILITAS DAN UMUR PERUSAHAAN TERHADAP PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN STUDI EMPIRIS PADA PERUSAHAAN INDUSTRI DASAR DAN KIMIA YANG TERDAFTAR DI BURSA EFEK INDONESIA Aulia Rizki Arjanggie; Zulaikha Zulaikha
Diponegoro Journal of Accounting Volume 4, Nomor 3, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

This study explain how profitability and age of a company can affect the disclosure of corporate social responsibility in the  annual report. The companies that earn high profit tend to assume that they didn’t need to make a report about things that can interfere their financial succes, so they make an un-optimal performance in social responsibility of their annual report. On the other side, the companies that has a long standing are more experienced in publish their financial statements. With this experiences, they could be more aware of the information needs for their company . For a sample, there are 113 annual reports of basic and chemical industry companies listed in Indonesia Stock  Exchange  during  2010-2012.  The  informations  processing  are  using  multiple  linear regression with profitability and age of a company as the independent variable and the disclosure of corporate social responsibility as the dependent variable. So this study use 3 control variables: firm size, leverage, and capital intensity. The result of this study show that the age of a company doesn’t have any effect on   the disclosure of corporate social responsibility, while profitability could affect the disclosure of corporate social responsibility negatively and justify the concept of legitimacy theory.

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