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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
 86   87   88   89   90 
MANAJEMEN LABA MELALUI TRANSAKSI PIHAK ISTIMEWA DI SEKITAR PENAWARAN SAHAM PERDANA Ridha Yani Herman; Shiddiq Nur Rahardjo
Diponegoro Journal of Accounting Volume 2, Nomor 3, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

Publishing of the prospectus is expected to provide investors with a relevant information before investing and used to assess company that will go public. The limited information sourced from prospectus that owned by investor regarding condition of company will lead to information asymmetry. This condition is used by managers to perform earnings management. The purpose of this study is to examine the influence of related party transaction about earnings management in periode before initial public offering (IPO). The population of this study is 38 samples from non-financial firms that conduct IPO’s in the Indonesia Stocked Exchange in 2001 to 2011. The sampling method used for this study is purposive sampling. Paired Sample t-test is used to examine whether significant earnings management which is proxied by ROA among the firm sample for t-1, t=0, and t+1 around the IPO and multiple linear regression is used to RP Sales, RP Purchases, and firm size to effect of earnings management. The result of this study has established that significant changes between ROAt=0 with ROAt-1 IPO period, the related party sales transaction (RP Sales) and firm size significant positive effect of earnings management. However, this study indicate that the related party purchases transaction (RP Purchases) do not has a significant effect of earnings management.
PENGARUH CORPORATE GOVERNANCE TERHADAP KINERJA PERUSAHAAN: INTELLECTUAL CAPITAL SEBAGAI VARIABEL INTERVENING (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI Periode 2012-2014) Alexander Kristianto Wasisto; Etna Nur Afri Yuyetta
Diponegoro Journal of Accounting Volume 5, Nomor 2, Tahun 2016
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this research is to analyze the influence of corporate governance with company performance through intellectual capital. Variables of this research are board size, board independence, board of director, managerial ownership, institutional ownership as independen variable, intellectual capital as intervening variable and company performance as dependend variable.The sample consists of 129 companies listed in the Indonesia Stock Exchanged (IDX) period 2012-2014 and provide all the data writer’s need. The data that was used in this research was secondary data and selected by using purposive sampling method. Model analysis using linear regression analysis. This research using intervening variable detection analysis to see that the intervening variable has an effect to intervening variable independend and variable dependend.Based on analytical results shows that variable board size, board of director, institutional ownership don’t have significant influence toward intellectual capital, while variable board of independence and, managerial ownership have significant influence toward intellectual capital and the second results of this study is intellectual capital has a significant influence toward company performance.
FAKTOR FAKTOR YANG BERPENGARUH TERHADAP AUDIT REPORT LAG PADA PERUSAHAAN MANUFAKTUR Brian Pramaharjan; Nur Cahyonowati
Diponegoro Journal of Accounting Volume 4, Nomor 4, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

The aim of this study is to examine the influence of profitability, solvability, the size of audit committee , the size of the company, and the size of public accounting firm on audit report lag. The population in this study are all companies in manufacture industries that listed on the Indonesian Stock Exchange, selected using purposive sampling during 2011 until 2014. The number of samples used in the study are 100 companies. The test result shows that profitability, the size of the company, and the size of public accounting firm have influence on audit report lag, while on the other hand solvability and the size of audit committee have no influence on audit report lag.
Akuntansi dan Efektivitas Pemungutan Bea Perolehan Hak atas Tanah dan Bangunan (BPHTB) dan Kontribusinya terhadap Pendapatan Daerah Di Kota Semarang Periode Tahun 2008-2011 Muhamad Fauzan; Didik Ardiyanto
Diponegoro Journal of Accounting Volume 1, Nomor 1, Tahun 2012
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to analyze the effectiveness of the accounting and collection of customs acquisitionof land and buildings (BPHTB) and its contribution to regional income in the city of Semarangperiod 2008-2011. The effectiveness of tax revenue can be an indicator of performance in theDepartment of Revenue (Dipenda) Semarang. Tax revenues have been called effective ifacceptance in accordance with a predetermined potential. The purpose of this research is to gainknowledge of the effectiveness and contribution to the collection of customs acquisition of land andbuildings based on the target and the realization of the revenue in the city of Semarang. The dataused in this research is the realization of the target data and reports BPHTB from 2008-2010obtained from the Office of Tax Semarang and BPHTB reports in 2011 and reported revenue ofSemarang are dipeoleh years 2008-2011 from the Department of Finance and Asset ManagementDistrict (DPKAD) Semarang City Government. The data analysis techniques with descriptivequantitative methods to analyze the data. The results showed that (1) the effectiveness of revenue in2008-2011 experienced BPHTB kondusi fluctuating with an average revenue of 108% which isincluded in the criteria is very effective. (2) the rate of growth in the city of Semarang BPHTB theyears 2009-2011 average of 9.17% which is included in the criteria is very less. (3) contribution toregional income BPHTB average 6.81% were included into criteria lacking, contribute to the fundbalance BPHTB average of 10.96% which is included in the criteria less, BPHTB contribution toPAD with an average of 45, 41% included in the criteria of good and contribute to the local taxBPHTB with an average of 52.52% included in the excellent category.
ANALISIS PENERAPAN KONSERVATISME AKUNTANSI DI INDONESIA DALAM PERSPEKTIF POSITIVE ACCOUNTING THEORY Nutfi Rizki Hertina; Zulaikha Zulaikha
Diponegoro Journal of Accounting Volume 6, Nomor 3, Tahun 2017
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to analyze the application of accounting conservatism in positive accounting theory perspective that consist of bonus plan hypothesis, debt covenant hypothesis, and political cost hypothesis. This study used sample that consist of 136 manufacturing companies listed on Indonesia Stock Exchange in 2011-2014. Samples of this study were selected by purposive random sampling method with certain criteria. The analysis technique used is multiple regression. The result show that the managerial ownership, public ownerships, and capital intensity have no significant effect to accounting conservatism. Leverage has positive effect to acccounting conservatism, while the firm size has negative effect to accounting conservatism. Based on the results concluded that, accounting conservatism is affected by leverage and firm size.
PENGARUH PENGUNGKAPAN INTELLECTUAL CAPITAL TERHADAP MARKET CAPITALIZATION PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2008 DAN 2012 Emalia Rachmi; Didik Ardiyanto
Diponegoro Journal of Accounting Volume 3, Nomor 3, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

The aim of this study is to examine the influence of intellectual capital disclosure consist of human capital, structural capital, and relational capital on market capitalization. Book value, firm size, net profit, and leverage report used as control variable. The differences between this study with the other study are intellectual capital items, objects of study, and years of study. The item of the study has 61 items based on Li et al., company object is manufacture because there is so many kind of manufacturing industries which need higher level intellectual capital to improve the advantage in competition. The use of year 2008 and 2012 because PSAK number 19 was revisied at the end of 2009 so there was an one year a interval time to know the effect before the revision and it can be effective at January 1th, 2011. So, there was one year interval time to know the effect after revisied. This reason based on previous paper but different year with the standard released.           The population in this study consists of all listed manufacturing firm in Indonesia Stock Exchange in year 2008 and 2012. Sample was selected using purposive sampling method. A criterion for manufacturing firm which include of basic industry and chemicals, other industries, and consumer goods it’s easy to take annual report in website www.idx.co.id and have positive equity in year 2008 and 2012. Total data of this study is 96 data for two years. Multiple regression analysis used to be analysis technique.            The empirical result of this study show that intellectual capital disclosure (human capital, structural capital, and relational capital) have positively significant influenced on market capitalization in both years 2008 and 2012. Hopely, this result can encourage the firms to disclose intellectual capital it usefull to improve value of company with doing something positive like training for employee and research and development. Thus, it can make the investors know the value process creation so it can decrease asimetric information and increase market capitalization. 
ANALISIS TERHADAP HUBUNGAN ANTARA KONVERGENSI INTERNATIONAL FINANCIAL REPORTING STANDART (IFRS), MANAJEMEN LABA DAN KUALITAS AUDIT (Studi Empiris pada Industri Properti dan Real Estat yang Terdaftar di Bursa Efek Indonesia Tahun 2007 dan 2013) Intan Bias Papeke; Endang Kiswara
Diponegoro Journal of Accounting Volume 4, Nomor 2, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aimed to examine the relationship between the convergence of IFRS , earnings management and audit quality. Based on the research of Van Tendeloo and Vanstraelen (2005), proposed that audit quality may be associated between the convergence of IFRS and earnings management . The research was done by executing the financial reporting in 2007( before convergence IFRS) and in 2013 ( after the convergence of IFRS ) at real estate and property companies  with a total sample  of  34  companies  . Analysis tools  used include  non-parametic Wilcoxon Signed Rank Test, Mann Whitney U test and Sobel test. The results showed that there is differences in earnings management before and after convergence IFRS. In addition, this study reveals that there is no differences in earnings management when the company was audited by big 4 Auditor and non big 4 Auditor. Meanwhile, the results of this study stated that audit quality is not associated  between  the  convergence  of  IFRS  and  earnings  management.Implication  of  this research showed that audit quality is not associated with earnings managementand the relationship between the convergence of IFRS and earnings management
ANALISIS PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP INSTITUTIONAL OWNERSHIP Konny Hanggarwati; Siti Mutmainah
Diponegoro Journal of Accounting Volume 2, Nomor 2, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

This study examined the influence of CSR disclosure to Institutional ownership. Institutional ownership is the ownership owned by institution or agencies. CSR disclosure in this study consists of four dimensions, namely the dimensions of employees relation, community involvement, products and environments.This study used the multiple linear regression analysis. The multiple linear regression analysis used to examined the effect of CSRD dimensions of employee relation, community involvement, product and environment on the Institutional Ownership. The sample is annual report high-profile companies listed on the Indonesia Stock Exchange in 2010-2011.The result in this study indicate that overall of CSR disclosure has a positive and significant impact to the Institutional Ownership. CSR disclosure dimensions of employee relation also has a positif and significant impact to the Institutional Ownership. However, CSR disclosure dimensions of community involvement, product and environment have a positif impact but not significant.
PENGARUH UKURAN KAP, KEPEMILIKAN MANAJERIAL DAN KARAKTERISTIK DEWAN KOMISARIS TERHADAP PENGUNGKAPAN TATA KELOLA PERUSAHAAN Maulidina Alyssa Makarima; Totok Dewayanto
Diponegoro Journal of Accounting Volume 8, Nomor 3, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

Not only the practice of good corporate governance is needed within companies, the disclosure of the practice itself is also an essential aspect behind a company's success or failure. The aim of this study is to examine the factors that are likely to affect corporate governance disclosure. Aside from the dependent and independent variables, this study uses market capitalization as a control variable. The population used in this study is public companies listed in Indonesia Stock Exchange for the period of 2016 - 2017. Sample is taken using purposive sampling method, amounting total 152 companies as samples. The hypotheses are tested using multiple linear regression analysis. The results are as follows; board independence has a significant and positive effect on corporate governance disclosure, managerial ownership and board age have significant and negative effect on corporate governance disclosure, on the other hand audit firm size and board size have no significant effect on corporate governance disclosure.
PENGARUH CORPORATE GOVERNANCE TERHADAP KINERJA EKONOMI PERUSAHAAN DENGAN KINERJA LINGKUNGAN SEBAGAI VARIABEL INTERVENING Studi Empiris pada Perusahaan yang Memperoleh Penilaian PROPER Maulida Athiatul Ulya; Andri Prastiwi
Diponegoro Journal of Accounting Volume 3, Nomor 3, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

This research aims to examine the influence of corporate governance on the economic performance of companies and environmental performance as an intervening variable. Corporate governance are the proportion of independent Commissioners, institutional ownership, managerial and ownership. The economic performance of the company measured by ROA (Return on Assets) and environmental performance appraisal using PROPER published by the Ministry of Environment of the Republic of Indonesia. The sampling method was purposive sampling of 59 public listed companies awarded PROPER in 2010-2012. The data used path analysis by SPSS. The result indicated that the proportions of independent commissioner have a positive impact on environmental performance while the institutional ownership and managerial ownership have no affect on environmental performance. Supporting the previous study, environmental performance has a positive impact on economic performance. Environment performance capable of being variable intervening in connection between the proportion of independent commissioner, against ROA. But, environmental performance not capable of being variable intervening in connection between institutional ownership and managerial ownership, against ROA.

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