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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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FAKTOR-FAKTOR YANG MEMPENGARUHI PENETAPAN FEE AUDIT EKSTERNAL PADA PERUSAHAAN YANG TERDAFTAR DI BEI Rizki Nugrahani, Nadia; Sabeni, Arifin
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 factors that influence the determination of external audit fees on all companies listed on Bursa Efek Indonesia (BEI). The factors tested in this study are internal audit, corporate governance, the characteristics of auditors (BIG4), firm size, and subsidiaries. Collecting data is using purposive sampling method to all companies listed in Bursa Efek Indonesia (BEI) during 2009-2011. A total of 65 companies in used as sample in this research. This study uses multiple linear regression as the analysis instrument. Before being conducted the regression test, it is examined by using the classical assumption tests.The results of this research showed that the size of the board commissioner, the size of the audit committee, characteristics of the auditor (BIG4), firm size and subsidiaries have significant relationship on the external audit fees. However, internal audit, the independence of the board commissioner, the meeting intensity of the board commissioner, independency of the audit committee, and the meeting intensity of the audit committee did not have significant influence with external audit fees.
ANALISIS FAKTOR – FAKTOR YANG MEMPENGARUHI PENERBITAN GOING CONCERN WARNINGS (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2017) Nisrina Nugeraheny; Imam Ghozali
Diponegoro Journal of Accounting Volume 8, Nomor 2, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

The aim of this study is to discuss the relationship of auditor formal competence, audit fee, and audit firm size in issuing going concern warnings. This study uses leverage and client size as a control variables.This study uses companies in the manufacturing sector that are listed on the Indonesia Stock Exchange in 2017 as population. Sampling determined with purposive sampling method. Total sample of this research is 66 companies.This study uses a logistic regression analysis test tool. The results of this study indicates that auditor formal competence and audit fee has a positively related to auditor likehood of issuing going concern warnings, while audit firm size has a negatively related to auditor likehood of issuing going concern warnings.
ANALISIS PENGARUH UKURAN PERUSAHAAN, STRUKTUR KEPEMILIKAN, FAKTOR KOMITE AUDIT, RASIO PROFITABILITAS, DAN RASIO AKTIVITAS TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN Vidya Nurpratiwi; Shiddiq Nur Rahardjo
Diponegoro Journal of Accounting Volume 3, Nomor 3, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

Going concern audit opinion is auditor’s modified opinion about the viability of a business. This study aims to provide empirical evidence on factors that affect the acceptance of going concern audit opinion. The variables used in this study are firm size, managerial ownership, institutional ownership, the activity of the audit committee, audit committee expertise, profitability ratio, and activity ratio.The population of this study is manufacturing companies listed in Indonesia Stock Exchange in 2010-2012. Purposive  judgement sampling technique was used to obtain the sample. The total sample of this study were 123 manufacturing companies. Data used in this study were audited financial statements and annual reports that were derived from the official website of the Indonesia Stock Exchange. Logistic regression was used to analyze the data.The results of this study showed that only firm size and institutional ownership have significant effect on the acceptance of going concern audit opinion, while managerial ownership, the activity of the audit committee, audit committee expertise, profitability ratio, and activity ratio do not have significant effect on the acceptance of going concern audit opinion.
DETERMINAN OPINI ATAS LAPORAN KEUANGAN PEMERINTAH DAERAH DI INDONESIA Dwi Kusumawati Kusumawati; Dwi Ratmono
Diponegoro Journal of Accounting Volume 6, Nomor 1, Tahun 2017
Publisher : Diponegoro Journal of Accounting

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Abstract

This research aims to analyze the determinant factors that affect the opinion of the financial statement of the local government. The dependent variable in this research is audit opinion from the Audit Board of Republic of Indonesia on the financial statement of the local government. The independent variables were tested in this research is weakness of the internal control, non-compliance with laws and regulations, the age of local government, size of local government, the dependance level, human resource quality, follow-up of audit recommendation, the type of local government and the forms of local government. This research uses secondary data devided from the results of the examination report the Audit Board on the local goverment financial report period in 2015. The total sample as many as 497 local government in Indonesia. The analytical method used is ordinal logistic regression or ordered logistic regression. The results showed that the weakness of internal control and the dependance level have significant negative effect on opinion of the financial statement of the local government. The follow-up of audit recommendation have significant positive effect on opinion of the financial statement of the local government. Non-compliance with laws and regulations, the age of local government, size of local government, human resource quality, the type of local government and the forms of local government does not have a significant effect on opinion of the financial statement of the local government.
PENGARUH STRUKTUR CORPORATE GOVERNANCE PADA KUALITAS LABA DENGAN INTELLECTUAL CAPITAL DISCLOSURE SEBAGAI VARIABEL INTERVENING (Studi Empiris Pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia Pada Tahun 2010-2012) Rusli Tohir; Etna Nur Afri Yuyetta
Diponegoro Journal of Accounting Volume 2, Nomor 4, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aimed to examine the effect of corporate governance structure on earnings quality in the Indonesian banking companies. This study also examines whether the intellectual capital disclosure mediate the effect of corporate governance structure on earnings quality. The sample of this study was 24 banking companies listed in Indonesia Stock Exchange for the year 2010-2012. The collected data were processed using path analysis to examine the direct and indirect effect of corporate governance structure on earnings quality. Results of this study indicate that there is a direct effect of institutional ownership which is a component of corporate governance structure on earnings quality. Intellectual capital disclosure has no effect on earnings quality. Composition of independent directors and institutional ownership that is a component of corporate governance structure, effect on intellectual capital disclosure.
ANALISIS PENGARUH OPINI GOING CONCERN,LIKUIDITAS,SOLVABILITAS,ARUS KAS, UMUR PERUSAHAAN DAN UKURAN PERUSAHAAN TERHADAP KEMUNGKINAN FINANCIAL DISTRESS Puji Astuti; Sugeng Pamudji
Diponegoro Journal of Accounting Volume 4, Nomor 1, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

This  study  analyzes  the  impact  of  going  concern  opinion,  financial actor’s  like liquidity, solvability, cash flow, and non financial factor’s like size of  firm and age of firm on probability of financial distress.. Population that use in study is 468 listed manufacturing firms in Indonesia Stock Exchange in 2010 -2013. This study analyzes with purposive sampling method. A criterion for firm with probability of financial distress is a company which is has interest coverage ratio less than 1 .By omitting companies with some data unavailable, the samples consist of 348 companies firmsLogistic regression used to be analysis technique.The result show that going concern opinion have positive significant afeect to financial distress, liquidity and cash flow have negative significant affect to financial distress, age of firm, solvability, and size of firm  not affect to financial distress
PENGARUH KETIDAKPASTIAN LINGKUNGAN DAN DESENTRALISASI TERHADAP KINERJA MANAJERIAL DENGAN KARAKTERISTIK SISTEM INFORMASI AKUNTANSI MANAJEMEN SEBAGAI VARIABEL INTERVENING (Studi Empiris pada Industri Rumah Sakit di Jawa Tengah) Setya Utami, Pramita Diah; Hadiprajitno, Basuki
Diponegoro Journal of Accounting Volume 2, Nomor 1, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this research is to examine the indirect relationship between contextual factors (perceived environmental uncertainty and decentralization) and managerial performance through management accounting system as an intervening variable within hospital industry. The study population was a hospital industry in Central Java. Data collected by sending questionnaires to the manager and assistant manager of the hospital, the amount sent as many as 150 questionnaires. Total return and can be used as many as 45 questionnaires (30%). Testing data using multiple regression extended with the path analysis. The results of this study indicate that the positive effect of uncertainty management accounting system. Decentralization positive influence on management accounting system. Management accounting system does not affect managerial performance. Environmental uncertainty and decentralization had no effect on managerial performance through the use of management accounting systems. It can be concluded that of the five hypotheses only hypothesis 1 and 2 are acceptable while the other hypotheses are rejected.
PENGARUH KINERJA KEUANGAN TERHADAP HARGA SAHAM (Studi Empiris pada Emiten yang Konsisten Masuk dalam Indeks LQ45 Tahun 2015-2017) Vika Qorinawati; Agustinus Santosa Adiwibowo
Diponegoro Journal of Accounting Volume 8, Nomor 1, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

Abstract Berbahasa Inggris. This study aims to obtain empirical evidence and analyze the effect of financial performance to the share price.The data used as samples in this study are secondary data in the form of annual reports. The population of this study are companies listed on the Indonesia Stock Exchange (IDX) and which consistently enter the LQ45 index for three consecutive years in 2015-2017. This study uses 36 companies using purposive sampling method. Data analysis was carried out by descriptive statistical analysis, classical assumption test and hypothesis testing with multiple linear regression analysis.The results of this study indicate that liquidity (current ratio) has a positive and significant effect, then profitability (return on assets) has a positive and significant effect on stock prices, while activity (total assets turnover) has a positive and insignificant effect on stock prices
PENGARUH KINERJA KEUANGAN, UKURAN PERUSAHAAN DAN ARUS KAS OPERASI TERHADAP EARNINGS PER SHARE Kumala Shinta; Herry Laksito
Diponegoro Journal of Accounting Volume 3, Nomor 2, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

The main purpose of companies are to increase and maximize the profit of the owners which form on Earnings Per Share (EPS). EPS shows how good the companies in giving return to the owners. In addition, in investing, EPS can be a main indicator to see the interesting point of stock. It because the amount of EPS will influence the price of stock in the market to get capital gain and to determine the amount of dividend. The research  examines the influence of financial performance consisting of total asset turn over, current ratio, debt equity ratio, net profit margin, return on equity and price book value, firm size and operating cash flow on earnings per share. Research samples are Indonesian companies listedin the Indonesia Stock Exchange (IDX) in 2010-2012. Data used in this research are financial statements and Indonesian Capital Market Directory from Indonesia Stock Exchange (IDX). The data are analyzed by using multiple regression method with SPSS program. The analysis shows that total asset turn over, debt equity ratio, net profit margin, return on equity, price book value and operating cash flow have positive significant influence on earnings per share, while the firm size has negative significant influence on earnings per share. The result of this study also shows that there is no significant influence on the current ratio to earnings per share.
PENGARUH PENGELOLAAN MODAL KERJA (SIKLUS KONVERSI KAS) TERHADAP PROFITABILITAS PERUSAHAAN (ROA) Muhammad Fauzan; Herry Laksito
Diponegoro Journal of Accounting Volume 4, Nomor 3, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

The management of working capital and return on assets (ROA) are two of several factors to determine the level of efficiency of the company in its operational activities. The samples in this research  were taken from manufacturing companies that have been listed on the Indonesia Stock Exchange from 2011 - 2013, with the problem studied is the management of working capital which consists of three sub-variables: Days of Sales Outstanding (X1), Days of Inventory Outstanding (X2), and Days of Payable Outstanding (X3) as the independent variables and Return On Asset (Y) as the dependent variable.To analyze Days of Sales Outstanding (X1), Days of Inventory Outstanding (X2), and Days of Payable Outstanding (X3) on Return On Asset (Y), the author uses descriptive analysis, a classic assumption test, multiple linear regression, correlation  coefficient, coefficient of determination, f test, and t test.Based on statistical analysis of coefficient of determination test indicated that there were influence between Days of Sales Outstanding, Days of Inventory Outstanding and Days of Payable Outstanding on Return on Assets of 9.1% while the remaining  90.9% was influenced by other factors.While testing the hypothesis with t test showed thatReturn On Asset affected by variable Days of Sales Outstanding. Sub Days of Inventory Outstanding variable has no effect on Return On Asset. Sub variableDays of Payable Outstanding affect on Return On Asset. While f test showed that  the sub-variableDays  of Sales Outstanding, Days of Inventory Outstanding and Days  of Payable Outstanding has effect on the Return On Asset.

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