cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
-
Contact Email
-
Phone
-
Journal Mail Official
-
Editorial Address
-
Location
Kota semarang,
Jawa tengah
INDONESIA
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
 85   86   87   88   89 
ANALISIS PENGARUH CORPORATE GOVERNANCE TERHADAP PRAKTIK MANAJEMEN LABA (Studi pada Perusahaan Manufaktur di Indonesia) Rafdan Anggana, Gea; Prastiwi, Andri
Diponegoro Journal of Accounting Volume 2, Nomor 3, Tahun 2013
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (269.991 KB)

Abstract

The purpose of this research is to analyze the impact of corporate governance mechanism towards earning management. The independent variables in this research, which represent the corporate governance mechanism are independent commissionaire, audit committee, external auditor quality and also managerial ownersip with control variables including leverage and company size. Earning management, as the dependent variable, in this research is measured by discretionary accrual as the proxy of earning management. Data used in this research is annual report and audited financial report from each company, published through website www.idx.co.id   The sample used in this research are manufacturing companies listed in Indonesian Stock Exchange during 2008 up to 2011. The data collection method used in this research is purposive sampling, resulted 140 obseravtions during four years from 35 companies.   This research conclude that independent commissionaire, external auditor quality and managerial ownership have the significant and negative impact towards earning management. On the other contrary, audit committee doesn’t significantly influence earning management. Generally, from this research, good corporate governance mechanisms significantly affect the earning management.
FLYPAPER EFFECT PADA DANA ALOKASI UMUM DAN PENDAPATAN ASLI DAERAH TERHADAP BELANJA DAERAH KABUPATEN/KOTA DI PROVINSI JAWA TENGAH Aliferiana Irsyadhea Putri; Haryanto Haryanto
Diponegoro Journal of Accounting Volume 8, Nomor 2, Tahun 2019
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (141.321 KB)

Abstract

This study aimed to elucidate the effect of General Allocation Funds (DAU) and Regional Own-source Revenue (PAD) on regional expenditures (BD) and to give empirical evidence whether flypaper effects occurs in sub-districts / cities in Central Java Province from 2013 to 2017. The population and sample consisted of 29 regencies and 6 municipalities in Central Java Province with a total of 175 observation data. The data used is secondary data in the form of audited reports Actual Budget and Expenditure. This research was tested using multiple linear analysis techniques that were processed using the SPSS application (Statistical Product and Service Solution). The results showed that the PAD and DAU simultaneously and partially have a significant effecting on regional expenditures. In addition, the results of data processing also showed higher DAU Standardized Coefficients than PAD, which proved that there was a flypaper effect.
ANALISA FAKTOR-FAKTOR YANG MEMPENGARUHI TINGKAT PENGUNGKAPAN LAPORAN KEUANGAN PEMERINTAH DAERAH (Studi pada LKPD Kabupaten/Kota Provinsi Jawa Tengah 2010-2012) Heri Atapson V Girsang; Etna Nur Afri Yuyetta
Diponegoro Journal of Accounting Volume 4, Nomor 4, Tahun 2015
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (385.326 KB)

Abstract

This study aims to analyze the influence of some factors on disclosure level of Local Government Financial Report (LGFR) District/City of Central Java Province. The factors used in this study are the size of the local government, the financial self-sufficiency ratio of the local government, functional differentiation of the local government, debt financing of the local government, intergovernmental revenue of local governments, and the age of the of the local government.            The disclosure level of Local Government Financial Report (LGFR) calculated by counting the adherence of disclosure to the Government Accounting Standards and Permendagri No. 13 of 2006. The analytical method used is data panel regression. This research’s sample consisted of 105 LGFR district/city along 2010-2012 audited by Audit Board of the Republic of Indonesia Representative of Central Java Province. Data were obtained from the Audit Board of the Republic of Indonesia Central Java Province Representative. The results showed that the size of the local government, the financial self-sufficiency ratio of the local government, functional differentiation of the local government, debt financing of the local government, intergovernmental revenue of local government, and the age of the of the local government are proved to have no significant influence on the disclosure level of Local Government Financial Report (LGFR) District/City of Central Java Province.
PENGARUH AGRESIVITAS PAJAK TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (Studi Empiris pada Perusahaan Non-keuangan yang Terdaftar di Bursa Efek Indonesia pada Tahun 2013-2016) Stefanus Ganang Sakti Wijaya; P. Basuki Hadiprajitno
Diponegoro Journal of Accounting Volume 6, Nomor 4, Tahun 2017
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (200.832 KB)

Abstract

This study aims to examine the effect of tax aggressiveness on Corporate Social Responsibility (CSR) disclosure. Dependent variable in this study is CSR disclosure in the corporate’s sustainability reports. The independent variable in this study is tax aggressiveness, which is measured by effective tax rates (ETR). This study uses 5 control variables, they are corporate’s size, leverage, capital intensity, Return On Asset (ROA), and environmentally sensitive. This study is replicated from Lanis and Richardson’s research (2013). This study uses 62 non-financial corporates that listed on Indonesia Stock Exchange and published Sustainability Report based on GRI 4 between 2013-2016 as samples. The statistical test uses a model of Ordinary Least Square (OLS) regression. The results of this study find that tax aggressiveness has a positive and significant effect on CSR disclosure. Thus, tax aggressive corporations are likely to be more disclosing CSR. This evidence confirming legitimacy theory and stakeholder theory in the context of corporate tax aggressiveness. Moreover, leverage and environmentally sensitive also have significant positive effect on CSR disclosure as control variables.
PERSEPSI AKADEMISI DAN PRAKTISI AKUNTANSI TERHADAP AKUNTANSI FORENSIK SEBAGAI PROFESI INDONESIA Adhysti Kartika Zamira; Darsono Darsono
Diponegoro Journal of Accounting Volume 3, Nomor 3, Tahun 2014
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (267.739 KB)

Abstract

This research aims to analyze the difference between academic and practitioner perceptions regarding forensic accounting as a profession in Indonesia on the issues of theory and intellectual technique, relevance, training period, motivation, autonomy, commitment, sense of community and the code of ethics. The object research was academics and practitioners in Semarang City.This research used purposive sampling technique in data collection. Data was obtained by distributing 100 questionnaires in state university and government institution such as BPK and BPKP in Semarang. 66 respondents (66%) that consist of 31 academics and 35 practitioners give their responses. Data was analyzed by Independent Sample T Test by SPSS version 22 software package.The result of this research shows that there is no significant difference in the perception between academics with practitioner in theory and intellectual technique, relevance, training period, motivation, autonomy, and the code of ethics. The result of this research shows that there is a significant difference in the perception between academics with practitioner in commitment and sense of community. Moreover, the overall respondents give a positive perception to the eighth research variables which means that according to the respondents, forensic accounting met the eighth criteria that distinguish the occupation and profession according to Pavalko’s  criteria.
ANALISIS FAKTOR INTERNAL DAN EKSTERNAL YANG BERPENGARUH TERHADAP AUDIT REPORT LAG Yosua Martin Sutikno; P. Basuki Hadiprajitno
Diponegoro Journal of Accounting Volume 4, Nomor 2, Tahun 2015
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (368.297 KB)

Abstract

The purpose of this research is to analyze the factors that affect audit report lag of financial reports to the manufacturing companies listed on the Indonesia Stock Exchange. The examined factors of this research are size company, board independence, audit committee, auditor opinion, reputable company KAP, auditor change, and ownership concentration as the independent variable, while the audit report lag as the dependent variable.The sample consists of 598 companies listed in the Indonesia Stock Exchange (IDX) and submitted financial reports to Bapepam in the period 2010-2013. The data that was used in this research was secondary data and selected by using purposive sampling method. Model analysis using multiple linear regression analysis. Using the F-test to determine the effect of simultaneous between company characteristics and capital structure. Using t-test to examine the partial correlation of each independent variable on audit report lag.Based on analytical results shows that variable auditor opinion, reputable company KAP, and ownership concentration have significant influence toward audit report lag, while variable size company, board independence, audit committee and auditor change doesn’t have significant influence toward audit report lag.
ANALISIS PENGARUH TATA KELOLA PERUSAHAAN TERHADAP MANAJEMEN LABA Mahendra Taufiq Noviardhi; P. Basuki Hadiprajitno
Diponegoro Journal of Accounting Volume 2, Nomor 2, Tahun 2013
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (234.728 KB)

Abstract

This study aims to analyze the effect of corporate governance on earnings management in manufacturing companies. Corporate governance is seen in the study of boards of directors, board of directors, ownership structure, audit committee, firm size, and leverage. Ownership structure used in this study is the family ownership structure in which companies with family ownership does not belong to the public, government, and foreign. Firm size was measured by using the total assets owned by the company.        This research was done by taking the data from the Indonesian Capital Market Directory (ICMD) and the financial statements of manufacturing company. The method of analysis used in this study is multiple regression. The population  which used in this research is manufacturing company which listed in Indonesian Stock Exchange . The sample which used in this research is 50 companies which listed on Indonesian Stock Exchange on 2009-2011. The results of this study indicate that the firm size variable has a significant effect on earnings management. The only variable that showed a negative relationship is board of directors, it’s mean that the board looks have didn’t make earning management. 
PENGARUH LEVERAGE, DEBT MATURITY, KEBIJAKAN DIVIDEN, DAN CASH HOLDINGS TERHADAP KINERJA KEUANGAN PERUSAHAAN (Studi Pada Perusahaan Manufaktur yang Terdaftar Di BEI tahun 2017) Aditya Damarjati; Fuad Fuad
Diponegoro Journal of Accounting Volume 7, Nomor 4, Tahun 2018
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (95.601 KB)

Abstract

The aims of this research are to determine about (1) the effect of leverage on  firm’s financial performance, (2) the effect of debt maturity on firm’s financial performance, (3) the effect of devidend policy on firm’s financial performance, and (4) the effect of cash holdings on firm’s financial performance. The data of this research is taken from manufacturing industries on Indonesian Stock Exchange (BEI) 2017. This research uses purposive sampling method. With this method, 60 firms are considered as sampel. This research use multiple regresion analysis with Eviews 8.The results of this research are (1) leverage has no effect on firm’s financial performance, (2) debt maturity has significant positive effect on firm’s financial performance, (3) dividend policy has no effect on firm’s financial performance, and (4) cash holdings has no effect on firm’s financial performance.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PROFIT DISTRIBUTION MANAGEMENT: Studi Empiris Bank Umum Syariah di Indonesia Periode 2009-2012 Septyana Bella Kartika; Adityawarman Adityawarman
Diponegoro Journal of Accounting Volume 3, Nomor 2, Tahun 2014
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (415.014 KB)

Abstract

This research aims to analyze the factors that influence the Profit Distribution Management on public sharia banks that existed in Indonesia. The dependent variables used in this study is Profit Distribution Management. Independent variables used in this study are Capital Adequacy, Effectiveness of Depositors Funds, Assets Composition, Deposits, Assets Management, Productive and the Rate of Inflation.This research using a sample of sharia banks that listed in Bank Indonesia (BI) in the period 2009-2012. Data were collected using a purposive sampling technique. Analysis of the test used the assumption of classical test, hypothesis test, and multiple regression analysis.Multiple regression analysis test results indicating that the variable Capital Adequacy, Effectiveness of Depositors Funds, Asset Composition, and Productive Assets Management positive effect significantly to Profit Distribution Management. While Deposits and Rate of Inflation have negative effect not significant to Profit Distribution of Management. The results of this study is expected that more sharia banks are capable of performing management of product development for results-based more in line with Islamic Sharia.
PENGARUH STRATEGI TINGKAT BISNIS, PERSAINGAN PASAR, DAN LEVERAGE TERHADAP MANAJEMEN LABA Winny Brigita; Agustinus Santosa Adiwibowo
Diponegoro Journal of Accounting Volume 6, Nomor 4, Tahun 2017
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (111.517 KB)

Abstract

The purpose of this study is to explore the impact among business strategy, market competition, leverage and earnings management. This study uses Porter’s typology of business strategies; cost leadership and differentiation. First, it examines the relationships between business strategy and earnings management. Further, it analyzes the joint effect of business strategy and market competition to earnings management. Furthermore, the researcher examined the relationship between leverage to earnings management.This study uses secondary data. The population consists of manufacturing  firms listed in Indonesia Stock Exchange. This study uses purposive sampling and takes some criterias. Firms included in this study are being listed in IDX before 2011 and also provides annual reports from 2012 until 2014. The samples consists of 129 observations. In this research Ordinary Least Square used to be analysis technique.The result of this study show that firms that follow cost leadership strategy (cost leaders) are more likely to have a higher level of real earnings management and  firms that follow differentiation strategy (differentiators) are less likely to use real earnings management. For cost leaders, the market competition further increases the level of real earnings management, whereas the level of earnings management of differentiators is also significantly impacted by the market competition. Furthermore, the results show that leverage within the company has no significant effect on earnings management

Page 87 of 189 | Total Record : 1889

 85   86   87   88   89 

Filter by Year

2012 2024


Reset
Filter By Issues
All Issue Volume 13, Nomor 3, Tahun 2024 Volume 13, Nomor 2, Tahun 2024 Volume 13, Nomor 1, Tahun 2024 Volume 12, Nomor 4, Tahun 2023 Volume 12, Nomor 3, Tahun 2023 Volume 12, Nomor 2, Tahun 2023 Volume 12, Nomor 1, Tahun 2023 Volume 11, Nomor 4, Tahun 2022 Volume 11, Nomor 3, Tahun 2022 Volume 11, Nomor 2, Tahun 2022 Volume 11, Nomor 1, Tahun 2022 Volume 10, Nomor 4, Tahun 2021 Volume 10, Nomor 3, Tahun 2021 Volume 10, Nomor 2, Tahun 2021 Volume 10, Nomor 1, Tahun 2021 Volume 9, Nomor 4, Tahun 2020 Volume 9, Nomor 3, Tahun 2020 Volume 9, Nomor 2, Tahun 2020 Volume 9, Nomor 1, Tahun 2020 Volume 8, Nomor 4, Tahun 2019 Volume 8, Nomor 3, Tahun 2019 Volume 8, Nomor 2, Tahun 2019 Volume 8, Nomor 1, Tahun 2019 Volume 7, Nomor 4, Tahun 2018 Volume 7, Nomor 3, Tahun 2018 Volume 7, Nomor 1, Tahun 2018 Volume 6, Nomor 4, Tahun 2017 Volume 6, Nomor 3, Tahun 2017 Volume 6, Nomor 2, Tahun 2017 Volume 6, Nomor 1, Tahun 2017 Volume 5, Nomor 4, Tahun 2016 Volume 5, Nomor 3, Tahun 2016 Volume 5, Nomor 2, Tahun 2016 Volume 4, Nomor 4, Tahun 2015 Volume 4, Nomor 3, Tahun 2015 Volume 4, Nomor 2, Tahun 2015 Volume 4, Nomor 1, Tahun 2015 Volume 3, Nomor 4, Tahun 2014 Volume 3, Nomor 3, Tahun 2014 Volume 3, Nomor 2, Tahun 2014 Volume 3, Nomor 1, Tahun 2014 Volume 2, Nomor 4, Tahun 2013 Volume 2, Nomor 3, Tahun 2013 Volume 2, Nomor 2, Tahun 2013 Volume 2, Nomor 1, Tahun 2013 Volume 1, Nomor 1, Tahun 2012 More Issue