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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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OVERVALUED EQUITY MEMODERASI PENGARUH KUALITAS AUDIT PADA MANAJEMEN LABA Luqmanul Hakim; Sudarno Sudarno
Diponegoro Journal of Accounting Volume 8, Nomor 4, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

The objective of this study is to examine the influence of overvalued equity on moderating the relation between audit quality that represented by audit firm size, industry specialization auditor, and audit tenure; in decreasing the act of earning management (discretionary accruals) of all manufacture companies listed in Bursa Efek Indonesia (BEI). This study used secondary data form annual report.The population in this study consists of all listed manufacture firms in Indonesia Stock Exchange in year 2012-2014. Sampling method used is purposive sampling. A total sample of 105 companies were used in analysis. The data is analyzed using multiple linear regression analysis.  The empirical result of this study show that overvalued equity is moderating the relation between audit quality and firm’s discretionary accruals.it is shown by the condition when a firm is overvalued the accruals’ decreasing effect of high quality auditors is reduced.
ANALISIS PENGARUH PENERAPAN MEKANISME CORPORATE GOVERNANCE TERHADAP KEMUNGKINAN PERUSAHAAN MENGALAMI KONDISI FINANCIAL DISTRESS (Studi Empiris Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2010-2012) Andhika Yudha; Fuad Fuad
Diponegoro Journal of Accounting Volume 3, Nomor 4, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this study was to examine the effect of corporate governance mechanisms on the likelihood of a company experiencing financial distress. Indicators used to measure corporate governance mechanism in this study is the size of the board of commissioners, proportion of independent commissioners board, managerial ownership, institutional ownership, and managerial agency costs. While financial distress as the dependent variable was measured using the Altman Z -score .               This study uses secondary data to the entire population of companies listed in Indonesia Stock Exchange ( IDX ) 2010-2012. The method used to determine the sample using purposive sampling. The analytical method used is the ordinal logistic regression.            Results of hypothesis testing showed that the size of the board of commissioners, institutional ownership, and agency costs have no significant effect on the likelihood of financial distress. While the proportion of independent commissioners and managerial ownership significantly affect the likelihood of financial distress.
PENGARUH PENGALAMAN KERJA, INDEPENDENSI, OBJEKTIFITAS, INTEGRITAS, KOMPETENSI, DAN KOMITMEN ORGANISASI TERHADAP KUALITAS HASIL AUDIT. (STUDI PADA KANTOR AKUNTAN PUBLIK DI SEMARANG) Metha Kartika Carolita; Shiddiq Nur Rahardjo
Diponegoro Journal of Accounting Volume 1, Nomor 1, Tahun 2012
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose from this research is to analize factors that affect the quality of examination results of  Public Accountant firm. This research is a continuation from Sukriah, et al.  (2009) with the addition of variable by Ayu. (2009). This study was important to do because of the increasing of demand of financial statement’s users for qualified audit report. To collecting data in this research is using a purposive sampling technique. Data taken from Public Accountant firm in Semarang as respondent. In this research using a free variable (Independent) Job experience, Independency, Objectivity, Integrity, Competency, and Organizational Commitment have influence to quality of audit results. Techniques of data analysis done with descriptive statistical analysis, the classical assumption test, multiple linear regression analysis, and hypothesis testing with the aid of SPSS 16.0. The conclusion of this research is 4 variable like Job experience, Objectivity, Integrity and Organizational Commitment had positive effect on the quality of audit result. Otherwhile,  Independency and Competency variable isn’t have a significant effect of quality of audit result.
ANALISIS PENGARUH MEKANISME CORPORATE GOVERNANCE TERHADAP PRUDENCE AKUNTANSI Chrysti Despiana Saragih; Abdul Rohman
Diponegoro Journal of Accounting Volume 8, Nomor 3, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

This research aims to analyze the effect of corporate governance mechanisms on accounting prudence in manufacturing companies in Indonesia. The variables tested in this research were size of the board of commissioners, independence of the board of commissioners and types of auditors as independent variables and accounting prudence as the dependent variable. This study uses a sample consisting of 264 manufacturing companies listed on the Indonesia Stock Exchange in 2015 - 2017. Sampling was done using a purposive sampling method with certain criteria. The analysis technique used is multiple regression analysis.The results of the analysis of this research indicate that the independent variables namely size of board of commissioners have a negative effect on accounting prudence while independence of the board of commissioners and types of auditor have a positive effect on accounting prudence.
FAKTOR-FAKTOR PEMENGARUH AUDIT REPORT LAG (Studi Empiris pada Perusahaan-Perusahan di Bursa Efek Indonesia) Hariani, Diana; Darsono, Darsono
Diponegoro Journal of Accounting Volume 3, Nomor 2, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to find empirical evidence and analyze the factors that affect the audit report lag , this study is the replication of the research that has been done by Modugu ( 2012) in Nigeria, to conduct research on the differences in location, objects, samples, and additional variables independent life of the listing, because there are differences in the age variable listing the results of previous studies, in addition to supporting the influence of agency theory, which states that the cepet in the publication of the financial statements will menghilangan error information asymmetry. This is due to the condition that the company is a long listing on the Indonesia Stock Exchange is a company that has a lot of concern to stakeholders so as to encourage the importance of information management and want faster audited financial statements to be published.The population in this study are all companies listed on the Stock Exchange, the overall sample of 299 companies in 2011 and 318 samples in 2012 company, is a model of analysis used multiple regression analysis models. This study divides into six hypotheses, which analyzes the effect of firm size, capital structure, profitability, the complexity of the company's operations, the age listing on audit report lag, and analyze different types of industries on audit report lag.This study shows that company size, profitability and complexity of the company's operations significantly affect the audit report lag. Agency theory can be integrated as a research model. The findings of this study recommends increased insight and knowledge of the dominant factors that cause the audit report lag, and also can be considered for investment.
ANALISIS FAKTOR – FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN EMISI KARBON DI INDONESIA (Studi Pada Perusahaan Yang Terdaftar di Bursa efek Indonesia Periode 2010 - 2013) Robby Priyambada Suhardi; 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 industry type, firm size, profitability, leverage, and enviromental performance on the carbon emission disclosure. Measurement of  carbon emission disclosure used content analysis. There are 18 items to detect  carbon emission disclosure.Object in this study are companies that listed in Indonesian Stock Exchange (IDX) during 2010 -2013. The sample was selected using purposive sampling method and obtained thirty three companies being sampled. Type of data used is secondary data. Data analysis used frequency table, descriptive statistics, classical assumption test, and multiple linear regression analysis.The result of this study showed that industry type, firm size and profitability  significantly influence to the carbon emission disclosure. Meanwhile, leverage and enviromental performance had no significcant effect to the carbon emission disclosure.
ANALISIS KINERJA KOMPREHENSIF DENGAN BALANCED SCORECARD PADA PT. KERETA API INDONESIA (Studi Kasus Pada PT. KAI DAOP IV Semarang) Aloysius Christian Rico Aditama; Endang Kiswara
Diponegoro Journal of Accounting Volume 2, Nomor 3, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to measure the performance of PT. Kereta Api Indonesia uses comprehensive performance measurement. This study uses the Balanced Scorecard, which is used to measure the performance of the financial perspective, customer perspective, internal business perspective, and learning and growth perspectives. Data for this study were 32 employee questionnaires, 305 questionnaires customer, and the annual report of PT Kereta Api Indonesia in 2011.Results indicate that the performance of PT. Kereta Api Indonesia as a whole is good. In the financial perspective with the indicators of liquidity ratios, solvency ratios, and profitability ratios showed a good performance. For the customer perspective shows good performance with a value of 3,408. At the company's internal business perspective  can already do a good innovation. And for growth and learning perspective suggests that the level of employee satisfaction was satisfactory with a value of 3.268. From the research data, it can be concluded that by using the Balanced Scorecard can provide performance evaluation PT Kereta Api Indonesia to be more performance in the next period.
ANALISIS PENGARUH TATA KELOLA PERUSAHAAN DAN KARAKTERISTIK DIREKTUR UTAMA TERHADAP TINDAKAN PAJAK AGRESIF DI INDONESIA Robi Asroni; 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 research was aimed to analyze the effect of corporate governance, executive compensation, and CEO characteristics on the level of tax aggressiveness. Tax aggressiveness measured  by the effective tax rate (ETR). Corporate governance proxied by the amount of the board of directors and the percentage of independent commissioners. CEO characteristics are proxied by the age and tenure of CEO. Firm size, firm performance, and capital intensity are used as control variables.The population of this research was all financial sectors firm listed on the Indonesia Stock Exchange (IDX) during 2014-2016. The sample was selected using a purposive sampling method and obtained 191 companies. This research uses quantitative methods using multiple linear regression analysis.The results showed that the size of the amount of board directors and the percentage of independent commissioners have a significant positive effect on tax aggressiveness. The executive compensation and the CEO age have a negative effect on tax aggressiveness. Meanwhile, the term of CEO tenure has a positive but not significant effect on tax aggressiveness.
Hubungan Ukuran Kantor Akuntan Publik Dengan Opini Audit (Studi Pada Perusahaan Non Keuangan yang Terdaftar di BEI Tahun 2011-2012) Martalina Kalincayo Purba; Sudarno Sudarno
Diponegoro Journal of Accounting Volume 3, Nomor 4, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

Financial Statements audited provide assurance to users of financial statements that the report has been fit for use as a basis for decision making. Audit quality provided by audit firm is important to provide assurance that the financial statements have been audited properly. This study aims to examine whether there is a relationship between the size of the audit firm with audit quality given. Audit firm size was measured using the total assets audited and total sales audited by audit firm during the year, while the audit quality is measured using the audit opinion provided by the firm. This study is a replication study of Li et al (2008).The population used is listed on the Stock Exchange the period 2011 to 2012, with a sample of non-financial companies that obtained by purposive sampling method. Processing of the data in this study using logistic regression. The results showed that there is a relationship between the size of the audit firm with audit quality, that the greater the size of the audit firm, the better the quality of a given audit.
PENGARUH KARAKTERISTIK PEMERINTAH DAERAH DAN TEMUAN PEMERIKSAAN BPK TERHADAP KINERJA PEMERINTAH DAERAH KABUPATEN/KOTA DI INDONESIA TAHUN ANGGARAN 2012 Rizal Qowi; Tri Jatmiko Wahyu Prabowo
Diponegoro Journal of Accounting Volume 6, Nomor 1, Tahun 2017
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to prove that the level of wealth,  dependence to the central government, capital expenditure of local government, and the audit finding of BPK, are influential for performace of local governments of Indonesia in 2012 . The performance is measured by scores in the EPPD’s evaluation report that arranged nationally by Ministry of Home Affairs.            Population of this research is whole of Indonesia’s local governments in 2012. Total of samples are 477 local governments that consist of 384 regencies and 93 cities. This research uses purposive sampling method and SPSS 21 software as the analysis program.            The result shows that the level of wealth of local government has positif effect for it’s performance, but the level of dependence to the central government, the level of capital expenditure, and the audit finding of BPK have negatif effect for it’s performance.

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