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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 PERGANTIAN KANTOR AKUNTAN PUBLIK TERHADAP LIKUIDITAS SAHAM (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2013-2014) Desita Nurwigati; Paulus Th Basuki Hadiprajitno
Diponegoro Journal of Accounting Volume 5, Nomor 2, Tahun 2016
Publisher : Diponegoro Journal of Accounting

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Abstract

This research aims to investigate the influence of auditor switching as independence and stock liquidity  as  dependence  variables.  First  investigation,  it  examines  the  influences  of  auditor switching on stock liquidity. Secondly, it analyzes the difference in influences between voluntary auditor switching and mandatory auditor switching on stock liquidity. This study used secondary data. The population consists of manufacture   firms listed on the Indonesia Stock Exchange. Sampling method used in this study is purposive sampling and obtained 167 observations. Multiple regression analysis used to be analysis technique. The results of this study show that auditor switchces  had  positively  significant  influence  on  stock  liquidity.  while,  mandatory  auditor switching and voluntary auditor switching have no difference influenced on stock liquidity.
ANALISIS DETERMINAN EFEKTIVITAS AUDIT INTERNAL PADA SEKTOR PEMERINTAHAN Budi Prakoso, Nawa; Ratmono, Dwi
Diponegoro Journal of Accounting Volume 4, Nomor 4, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this study is to examine factors which affect (determinants) internal audit effectiveness in the public sector. This study is a replication of the research that has been done by Alzeban and Gwiliam (2014)  in Saudi Arabia, with differences in location, object, sampling and analysis methods.The study was conducted at an internal auditor in eight inspectorate office districts / cities and provinces of Yogyakarta and Central Java. The total sample is 137 respondents. This study uses primary data in the form of a questionnaire. PLS analysis testing techniques are used to prove the research hypothesis.The result of this study shows that the competence of internal auditors, management support for internal audit and the independence of the internal audit proved a significant effect on the internal audit effectiveness. While the relationship between the internal auditor with the external auditor does not affect the internal audit effectiveness.
PENGARUH UKURAN KOPERASI DAN JENIS KOPERASI TERHADAP KUALITAS SISTEM PENGENDALIAN INTERN (Studi Kasus pada Koperasi di Semarang) Novrina Hasmawati; Rahardja Rahardja
Diponegoro Journal of Accounting Volume 1, Nomor 1, Tahun 2012
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this research  was to determine whether the sizes of cooperative and cooperative types affect to the quality of the internal control system of cooperatives. This research  used  the cooperative sizes and the  types of cooperative as independent variables and the quality of the internal control system as the dependent variable. Cooperative sizes were seen from the number of turnover per year owned. Based on the turnover, the sizes of the cooperative were  divided into: the large cooperative,  the medium cooperative, and the small cooperative. While the types of cooperative were distinguished based on the common activities and economic interests, so that cooperatives can be divided into three types, namely; cooperative employee, savings and loan cooperative, and departemen of cooperative effort. The population of  this research  were  all the cooperatives that located in the Semarang City. The sample of  this research were 91 cooperatives using random sampling method. Hypothesis testing performed by descriptive statistical analysis. Statistical test results showed that the sizes of the cooperative took effect to the quality of internal control systems and the corporative types didn’t take effect to the quality of internal control systems . Testing of internal control system based on the size of cooperatives obtained chi-square  value 0,573 with a significance of 0,751 (above 0.05) it can be concluded that there was difference in the quality, between the cooperative system of internal control large, medium, and small. Testing for the internal control system based on the types of cooperatives obtained with a significance value of 60,084  chi-square 0.00 (under  0.05)and it can be  concluded that there was no difference in the quality of internal control system as seen from the types of cooperative.
PENGARUH KARAKTERISTIK TATA KELOLA PERUSAHAAN TERHADAP PENGUNGKAPAN EMISI KARBON Missy Herlina; Agung Juliarto
Diponegoro Journal of Accounting Volume 8, Nomor 3, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

Awareness of many parties to global warming and climate change results in high demand for corporate responsibility for the environment. One form of corporate responsibility for the environment is the disclosure of carbon emissions. However, there are still few companies in Indonesia that disclose their carbon emissions. The disclosure of carbon emissions in this study focuses on the Carbon Disclosure Index (CDI) and Respond to the CDP (RCDP). This study aims to analyze whether the characteristics of corporate governance have an influence on the disclosure of carbon emissions by the company. The characteristics of corporate governance include the size of the board of commissioners, independent board of commissioners, gender diversity of the board of commissioners, and the diversity of the board of commissioners' nationalities.The population in this study are non-financial companies listed on the Indonesia Stock Exchange in 2013-2017. The selection of samples in this study used a purposive sampling method to obtain 41 companies with a total observation of 189 companies. Multiple linear regression analysis and logistic regression were used to test the hypotheses in this study.This research has only found that companies with increasingly large board size tend to respond to CDP. However, it was also found a negative relationship between independent commissioners and company decisions in response to CDP. In addition, this study did not succeed in finding a relationship between other corporate governance characteristics and disclosure of carbon emissions.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS HASIL AUDIT INTERNAL (Studi Persepsi Aparat Intern Pemerintah Kota Surakarta dan Kabupaten Boyolali) Annisa Parasayu; Abdul Rohman
Diponegoro Journal of Accounting Volume 3, Nomor 2, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

ABSTRACTThis research aim to analyze the influence of independency, objectivity, knowledge, job experience, integrity, and ethics audit of internal audit quality. The population of this research is the internal control of goverment officer on the Inspectorate of the city in Surakarta and Boyolali. The research data collection using questionnaire. Sampling using sensus method and number of samples of 51 respondents. The data analysis technique in this research using multiple regression analysis.The results showed that the objectivity, job experience, integrity, and ethics audit have a significant impact on internal audit quality, while the independency and knowledge do not have a significant impact on internal audit quality. Value of the coefficient of determination indicates the independency, objectivity, knowledge, job experience, integrity, and ethics audit that together affect to internal audit quality of 85% while the remaining 15% are influenced by other outside factor model.
PENGARUH KARAKTERISTIK KOMITE AUDIT DAN KUALITAS AUDIT TERHADAP MANAJEMEN LABA (Studi Kasus pada Perusahaan IPO di Indonesia Tahun 2011-2013) Raisya Hayyu Mughni; Nur Cahyonowati
Diponegoro Journal of Accounting Volume 4, Nomor 1, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the influence of the Audit Committee Characteristics and Audit Quality on Earnings Management. Variables tested in this study consisted of an audit committee characteristics are measured with audit committee size, financial expertise and the number of audit committee meetings. While audit quality as measured by the size of public accounting firm and industry specialist auditors.The sample used in this study were taken by purposive sampling method. After reduction with criteria set at 49 companies in the sample. Techniques of analysis in this study using linear regression analysis with SPSS version 16. This study is a replication study conducted by Norman Mohd et al (2007) and the development of research Ken Y. Chen et al (2006), with differences in the variables and samples. This difference occurs because of differences in data sources, this study used secondary data companies IPO in Indonesia in 2011-2013, while the research of Ken Y. Chen et al (2006) used secondary data, IPO in Taiwan.The  results  of  hypothesis  testing  indicate  that  the  variable  Financial  Expertise  of  Audit Committee members have a significant impact on Earnings Management. Meanwhile, the variable size of the Audit Committee, Number of meetings Audit Committee, Public Accounting Firm Size and Industry Specialist Auditor no significant effect on Earnings Management.
ANALISIS PENGARUH KARAKTERISTIK CORPORATE GOVERNANCE TERHADAP KEMUNGKINAN FINANCIAL DISTRESS Fauziah Nurul Fadhilah; Muchamad Syafruddin
Diponegoro Journal of Accounting Volume 2, Nomor 2, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this study is to examine the influence of corporate governance characteristics like ownership concentration, government ownership, managerial ownership, independent directors, managerial agency cost, and auditor’s opinion on probability of financial distress. Leverage, profitability, and liquidity used as control variable. The population in this study consists of all listed firms in Indonesia Stock Exchange in year 2010-2011. Sampling method used is purposive sampling. A criterion for firm with probability of financial distress is a company which is has a negative net income in a year ended. Data of these listed companies one and two years before they selected as samples. By omitting companies with some data unavailable, the samples consist of 296 companies. Then, there are 28 samples that included outlier should be excluded from samples of observation. So, the final amounts of the sample are 268 firms. Logistic regression used to be analysis technique. The empirical result of this study show that ownership concentration, managerial ownership, independent directors, and auditor’s opinion have negatively significant influenced on probability of financial distress. Managerial agency cost has positively significant and government ownership has no significant influence to probability of financial distress.
PENGARUH KARAKTERISTIK CORPORATE GOVERNANCE TERHADAP PENGUNGKAPAN EMISI GAS RUMAH KACA Triana Chaerun Niza; Dwi Ratmono
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 the relation between the characteristics of corporate governance and greenhouse gas emissions disclosure. The characteristics of corporate governance that used were the proportion of female commissioners, the proportion of independent board members, the number of board members, the number of audit committee members, the frequency of audit committee meetings, and the financial competence of audit committee members. The The population are the non-financial company listed on Indonesia Stock Exchange in 2015-201. Then there were 69 samples. Multiple regression analysis is used to test the hypothesis. The results indicate that the proportion of independent board members and the frequency of audit committee meetings have a positive significant effect to greenhouse gas emissions disclosure. Whereas the proportion of female commissioners, the number of board members, the number of audit committee members, and the financial competence of audit committee members did not affect the greenhouse gas emissions disclosure.
PENGARUH WORKING CAPITAL TURNOVER, LONG TERM DEBT-TO-EQUITY RATIO, DAN RETURN ON EQUITY TERHADAP RETURN SAHAM (Studi Empiris pada Perusahaan-Perusahaan LQ45 Nonkeuangan Tahun 2010 - 2012) Riswandha Adi Wibowo; Rahardja Rahardja
Diponegoro Journal of Accounting Volume 3, Nomor 3, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

This research was performed to examine the effect of working capital turnover, long term debt-to-equity ratio and return on equity on the stock return by nonfinancial companies listed in LQ45 index during 2010 – 2012. Independent variables in this study are working capital turnover, long term debt-to-equity ratio, and return on equity. Working capital turnover was measured by dividing companies’ net income with working capital. Long term debt-to equity ratio was measured by dividing companies’ long term liabilities with stockholders’ equity. Return on equity was measured by dividing companies’ profit after tax with stockholders’ equity. While the dependent variable in this study is stock return.The results of multple regression analysis showed that the usage of working capital turnover, long term debt-to-equity ratio and return on equity altogether had no significant impact on stock return. The partial t tests were resulted in negative nonsignificant effect of working capital turnover on stock effect, positive nonsignificant effect of return on equity on stock return, and nonsignificant negative effect of long term debt-to-equity ratio on stock return. 
PENGARUH PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN TERHADAP KEPEMILIKAN INSTITUSIONAL Igmaniar Rakhman; Herry Laksito
Diponegoro Journal of Accounting Volume 6, Nomor 1, Tahun 2017
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Abstract

This study aims to examine the impact of the disclosure of corporate social responsibility (CSRD) to the institutional ownership. This study used secondary data. The population in this study consisted of all manufacturing companies listed in Indonesia Stock Exchange in 2012 - 2015. The sampling method in this research is purposive sampling, and the number of samples in this study were 60 companies. This study used the technique of multiple linear regression analysis. The empirical results of this study show that CSRD, dimensions employee relations and dimension product has a positive and significant effect to institutional ownership. While dimension of community and institutional ownership has not had a significant relationship, and the environmental dimension has a negative and significant relationship with institutional ownership.

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