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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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ANALISIS PENGARUH PENERAPAN CORPORATE GOVERNANCE, STRUKTUR KEPEMILIKAN, DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA PADA PERBANKAN Andra Zeptian; Abdul Rohman
Diponegoro Journal of Accounting Volume 2, Nomor 4, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aimed to analyze the effect of the application of corporate governance, ownership structure, and firm size on earnings management. This study used the entire population of the banking sector companies listed on the Indonesia Stock Exchange in 2009 and 2010. Sampling was done by purposive sampling technique and obtained samples used in this study were 26 companies. The method of analysis used in this study is multiple regression. This study used the dependent variable (earnings management) and the independent variables (the proportion of independent board, audit committee, auditor quality, managerial ownership, institutional ownership, and firm size) and control variable (leverage). The results showed that the proportion of independent board and auditor quality have significantly negative effect against earnings management. Audit committee, managerial ownership, and institutional ownership are not significant against earnings management. Firm size has significantly positive effect on earnings management.
PENGARUH KOMPETENSI PEMBUKUAN, RISIKO PEMERIKSAAN, DAN PATRIOTISME EKONOMI TERHADAP KEPATUHAN WAJIB PAJAK Adiningtyas, Rachmatika; Zulaikha, Zulaikha
Diponegoro Journal of Accounting Volume 5, Nomor 2, Tahun 2016
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aimed to analyze the effect of bookkeeping competence, tax audit risk, and economic patriotism on tax compliance. The research model adopts the Theory of Planned Behavior to explain the factors that influence the intention of behaving to comply the duty of tax associated with the variables that influence it.Respondents in this study is an individual taxpayer of micro, small and medium enterprises listed on KPP Pratama Kota Semarang. The data collection is done by randomly selecting 4 of 8 KPP Pratama in Semarang for further surveys directly on micro, small and medium enterprises. Those KPP is KPP Pratama Semarang Barat, KPP Pratama Semarang Selatan, KPP Pratama Semarang Tengah 1, and  KPP Semarang Tengah 2. The analysis technique used is the technique of multiple regression analysis with data obtained from direct surveys using questionnaires media and retrieval techniques sample used is convenience sampling.Of the 300 questionnaires distributed, 286 questionnaires received back, and as many as 277 questionnaires could be used for research. The result if this study shows that the competence bookkeeping and economic patriotism positive and significant impact on tax compliance. While the risk of tax audits and significant negative effect on tax compliance.
PENGARUH KOMPENSASI DEWAN KOMISARIS DAN DEWAN DIREKSI TERHADAP KINERJA MANAJERIAL DENGAN RISIKO BISNIS SEBAGAI VARIABEL MODERATING (Studi Empiris pada Perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia Tahun 2010-2012) Syoraya, Siti; Januarti, Indira
Diponegoro Journal of Accounting Volume 3, Nomor 4, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to analyze the effect of compensation board of commissioners and board of directors to managerial performance with business risk as a moderating variable. Managerial performance is measured using the discrestionary accruals. Independent variables used in this study is compensated board of commissioners and board of directors while the dependent variable is managerial performance. Several previous studies have shown varying results. To obtain valid results, the testing performed on each variable based on the hypothesis constructed. The study population was 148 manufacturing companies listed in Indonesia Stock Exchange. The samples used were selected by purposive sampling method. After reduction with several criteria, 47 companies are identified as samples. Observation period is 2010-2012 years, so the number of samples used is 129 samples. Hypothesis testing is performed by using the Moderated Regression Analysis. The results show that compensation commissioners and the board significant effect on managerial performance and also business risks can be moderate (strengthen) the relationship of managerial compensation to performance.
PENGARUH KEPUTUSAN INVESTASI, KEPUTUSAN PENDANAAN, DAN KEBIJAKAN DEVIDEN TERHADAP NILAI PERUSAHAAN Arie Afzal; Abdul Rohman
Diponegoro Journal of Accounting Volume 1, Nomor 1, Tahun 2012
Publisher : Diponegoro Journal of Accounting

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Abstract

Optimization of corporate value is obtained, among others, by implementingfinancial management functions, in which a financial decision affects the others, whicheventually affects the corporate value. financial management closely relates to criticaldecisionsmaking taken by the firm. This research aimed to analyze the effect of investment,funding decisions and dividend policy on the manufacture firm value listed in theIndonesia Stock Exchange.Samples were collected from 25 manufacture firms listed in the Indonesia StockExchange for the period of 2007-2010. To be included into the study samples, the firm hadto fulfill the criterion required. This research applied an Ordinary Least Square (OLS) testto find out the effects of investment decisions, funding decisions, and dividend policy on thecorporate value.The study resulted in a positive and significant effect of the investment decisionsand funding decisions on the corporate value. The positive effect explained that the higherthe invesment and funding decisions, the higher the corporate value. Howover, dividendpolicy had a negative insignificant effect on the corporate value.
PENGARUH GAYA HIDUP SEHAT DAN STRES PERAN TERHADAP HASIL KERJA AUDITOR (Studi Empiris pada Auditor yang Bekerja di KAP Semarang) Pepin Nur Dhiansyah; Dul Mu’id
Diponegoro Journal of Accounting Volume 4, Nomor 3, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

During busy season, auditors are usually confronted with excessive stress. Sometimes they have to work more than ten hours per day for several months. This condition will affect the result of work. This study aimed to examine the effect of healthy lifestyle role stress toward the job outcomes on auditors. The data of this study are collected through questionnaires completed directly by auditors who work in Public Accounting Firms in Semarang. The sample in this study was taken by using convenience  sampling  method.  In analyzing  technique,  this  study  uses  Structural  Equation Modeling (SEM) analysis with the help of statistical program SmartPLS. The  results of this study show  that  a  healthy  lifestyle  mediated  by  the  vitality  cannot  contribute  significantly  to  the improvement of psychological well-being and eventually to the result of work on auditors.
PENGARUH INTELLECTUAL CAPITAL TERHADAP BUSINESS PERFORMANCE (Studi Persepsi Karyawan PT BPR Setia Karib Abadi Semarang) Hayu Mumpuni, Karlina; Raharja, Raharja
Diponegoro Journal of Accounting Volume 2, Nomor 2, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to analyze the implementation effect of intellectual capital (human capital, structural capital, and customer capital) to business performance (office-workers perceptiveness case on Limited Company of BPR Setia Karib Abadi Semarang). This research is based on the importance of intellectual capital (human capital, structural capital, and customer capital) to create competitive advantage to go into business performance improvement of PT BPR Setia Karib Abadi Semarang.            The endogenous / dependent variable in this study is business performance and the exogenous / independent variable is intellectual capital (human capital, structural capital, and customer capital). The data in this study consist of the primary data that taken from questionnaires distributed directly to the respondent. Data collected from 38 respondents who are office-workers in various divisions of PT BPR Setia Karib Abadi Semarang. The hypothesis in this study were analyzed using analysis techniques PLS (Partial Least Square) trough the smartPLS software.            The results of this research showed that human capital have negative and no significant impact on business performance,  structural capital have positive and significant impact on business performance, customer capital have positive and significant impact on business performance, meanwhile intellectual capital (human capital together with customer capital and structural capital) have positive and significant impact on business performance.
PENGARUH PENERAPAN CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN DENGAN KINERJA KEUANGAN SEBAGAI VARIABEL MEDIASI Arthy Suryaningtyas; Abdul Rohman
Diponegoro Journal of Accounting Volume 8, Nomor 4, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine and analyze the relationship between the application of corporate governance and company value and  financial performance as a mediating variable. The dependent variable in this study is firm value (Tobin’s Q), while the independent variables are corporate governance (CGPI) and financial performance (ROE) as intervening variables. This study uses multiple regression analysis to test the research hypothesis. The test results show that the application of corporate governance has a positive effect on firm value and financial performance. This study also show that financial performance also has a positive influence on company value. In addition, this research shows that financial performance is able to mediate the relationship between corporate governance and firm value.
PENGARUH UKURAN DEWAN DIREKSI DAN DEWAN KOMISARIS SERTA UKURAN PERUSAHAAN TERHADAP KINERJA KEUANGAN PERUSAHAAN (Studi Empiris pada Perusahaan Manufaktur Sektor Consumer Good yang Terdaftar di BEI Tahun 2010-2012) Panky Pradana Sukandar; Rahardja Rahardja
Diponegoro Journal of Accounting Volume 3, Nomor 3, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this research is to analyze how much influence the board of directors, board of commissioners, as well as the size of the company to the company's financial performance in the consumer goods sector manufacturing companies listed in Indonesia Stock Exchange. The factors examined in this study is the performance of the company as the dependent variable while the size of the board of directors, board size, and the size of the company as an independent variable.The sample consists of 98 companies listed in Indonesia Stock Exchange (IDX) and submit financial reports to Bapepam consistently in the period 2010-2012. The data used in this study are secondary data and selection of samples using purposive sampling method. The analytical tool used is multiple regression analysis to examine the effect of the size of the board of directors, board of commissioners, and the size of the company or the company's financial performance.As the results of the research indicate that the board of commissioners and the size of the company does not have a significant effect on CFROA or financial performance. While the board of directors has a significant influence on CFROA or financial performance.
PENGARUH KECERDASAN EMOSIONAL, KECERDASAN INTELEKTUAL, DAN LOVE OF MONEY TERHADAP PERSEPSI MAHASISWA MENGENAI ETIKA PROFESI AKUNTAN Ruli Aprilianto; Tarmizi Achmad
Diponegoro Journal of Accounting Volume 6, Nomor 2, Tahun 2017
Publisher : Diponegoro Journal of Accounting

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Abstract

This objective of this research is to examine the influence of emotional intelligence, intellectual intelligence and love of money toward students’ perception of professional accounting ethics. The sample in this study were taken using purposive sampling method of data collection with the criteria of the respondents had taken courses in Management Accounting, Auditing Accounting I and Practicum Accounting. The population of this study is the undergraduate Accounting students in Diponegoro University with a total population of 320 people, with 96 people were chosen as samples. Data analysis was performed with descriptive statistics, classical assumption and hypothesis testing of regression method using SPSS version 21. The empirical results of this study show that both emotional intelligence and intellectual intelligence have significantly positive influence toward students’ perception of professional accounting ethics while love of money has a negatively non-significant influence toward students’ perception of professional accounting ethics.
PENGARUH KEPUTUSAN INVESTASI, KEPUTUSAN PENDANAAN, KEBIJAKAN DIVIDEN, KEPEMILIKAN MANAJERIAL, DAN KEPEMILIKAN INSTITUSIONAL TERHADAP NILAI PERUSAHAAN (Studi Empiris pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Tahun 2011-2012) Ratnasari Kusumaningrum, Dyah Ayu; Nur Rahardjo, Shiddiq
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 analyze the impact of investment decision, financing decision, dividend policy, managerial ownership, and institutional ownership to the firm value. The population in this study are all of the companies listed on the Indonesia Stock Exchange and is continously published the annual report in the year 2011-2012. The sample obtained was 132 observations using purposive sampling method. This study used multiple linear regression as a data analysis tool. The result of this research showed that investment decision and dividend policy have a positive impact to the firm value. Whereas financing decision, managerial ownership, and institutional ownership have a negative impact to the firm value.

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