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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 PERGANTIAN KANTOR AKUNTAN PUBLIK SECARA SUKARELA Lumbantobing, Yuvita Chantri; Sudarno, Sudarno
Diponegoro Journal of Accounting Volume 4, Nomor 2, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

The  reseacrh  aims  to  knows  empirical  evidence  all  factors  influencing  auditor  switching  on company sector non finance listed in Indonesia Stock Exchange in 2008-2013 period. The determinant factors are analysized using many proxy such as CEO turnover (CEO), audit opinion (OPINI), clients size (LnTA), financial distress (DER) and company growth(∆S). The population of this research is company sector non finance which is listed in “Bursa Efek Indonesia” (BEI) during period 2008-2013. Sampling is conducted based on method which used in this research is method purposive sampling, that based in criteria has been determined research hypothesis are tested by logistic regression analytical method. Result indicates that variables which have significantly  effect to  the voluntary  auditor  switching  is  only  client size.  Variables like  CEO turnover, audit opinion, financial distress and company growth have no significant effect to voluntary auditor switching.
PENGARUH MEKANISME CORPORATE GOVERNANCE DAN KARAKTERISTIK PERUSAHAAN TERHADAP KINERJA LINGKUNGAN Yesika, Nina; Chariri, Anis
Diponegoro Journal of Accounting Volume 2, Nomor 2, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

This research aims to determine the impact of corporate governance mechanism and corporate characteristics to environmental performance. The proxy of corporate governance mechanism is size of board commisioner, proportion independence of board commisioner, and audit committee meeting. The proxy of corporate characteristic is profitability, leverage, and variety industri. Environmental performance is measured by PROPER rating that issued by Environmental Ministry. Research design is quantitative method to determine the relationship between variables by testing hypothesis. The examined technique hypohesis is mutiple regression by using SPSS program. The result of research is proportion independence of board commisioner and variety of industry had positive significant influence otherwise size of board commisioner had negative significant influence on environmental performance. Profitability, leverage and audit committee meeting had no significant influence on environmental performance. The result was not appropriate with legitimacy theory that state profitability and leverage had a negative significant influence on environmental performance. 
ANALISIS PENGARUH KECUKUPAN MODAL TERHADAP BIAYA INTERMEDIASI DAN PENGAMBILAN RISIKO BANK (Studi Kasus pada Bank Umum yang Terdaftar di Bursa Efek Indonesia Periode 2013-2017) Rosa Yuni Rahmawati; Agus Purwanto
Diponegoro Journal of Accounting Volume 8, Nomor 3, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

             This study aims to examine the effect of capital adequacy on intermediation cost and bank risk taking. Capital adequacy is measured using the Capital Adequacy Ratio (CAR), the ratio of total equity to total assets (RETTA), and capital dummy. Intermediation costs are measured using Net Interest Margin (NIM) 1 and NIM 2. Control variables in this study are management efficiency, revenue diversification, risk-weighted assets to total assets, statutory reserve, and financial intermediation.            The population in this study consisted of banks in Indonesia, especially banks listed on the Indonesia Stock Exchange for the period 2013-2017. Sample determined with purposive sampling method. The total sample is 161 banks.            This study used multiple regression analysis to test hypotheses. The results of this study indicate that capital adequacy (CAR and RETTA) has a positive effect on intermediation costs (NIM1 and NIM2), capital adequacy (CAR and RETTA) have a negative effect on risk taking, and capital adequacy (capital dummy) has no effect on intermediation costs (NIM1 and NIM2) and risk taking.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PERINGKAT OBLIGASI Ratih Umroh Mahfudhoh; Nur Cahyonowati
Diponegoro Journal of Accounting Volume 3, Nomor 3, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

Bond rating is something that should be considered for investors and issuers before making a decision on bond investment. Bond rating provides an informative statement and signals about the probability of  failur of a company’s debt. The purpose of this research is to providing emipical evidance on any factors that possibly affect bond rating prediction. This study examines the role of accounting data and non accounting data in predicting the accurance of bond rating. The accounting data consist of firm size, liquidity, profitability, leverage, productivity, retained earning, and growth. The non accounting data consist of secure and maturity. This research has 74 firms that are listed in PT PEFINDO from 2009 to 2012 except Bank and Financial Institution. Research hypothesis tested by Logistic Regression. The finding of this research: 1)  liquidity, profitability, leverage, productivity,  growth, secure and maturity are insignificant variable to determine bond rating, and 2)  firm size and retained earning are significant variable to determined bond rating.
PENGARUH HASIL PEMERIKSAAN BPK TERHADAP KINERJA KEUANGAN PEMERINTAH DAERAH Endri Parwanto; Puji Harto
Diponegoro Journal of Accounting Volume 6, Nomor 1, Tahun 2017
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aimed to analyze the effect of the audit results by BPK on the financial performance of local government in Jawa Tengah Province. The variables in this study are audit opinion, audit findings, the follow up of audit results, and timeliness in reporting financial statements. The financial performance measures are using effectiveness ratio and efficiency ratio. This study uses secondary data from audit report by Badan Pemeriksa Keuangan Republik Indonesia and financial statements of local government in Jawa Tengah Province in 2013 and 2014. The data and hypothesis are tested by using partial least square (PLS) method. The results showed that not all of the audit results by BPK have a significant effect on financial performance of local government. Audit opinion and timeliness in reporting financial statement have a significant effect on financial performance of local government, meanwhile audit findings and the follow up of audit results have no significant effect on financial performance of local government.
PENGARUH INTELLECTUAL CAPITAL TERHADAP NILAI PERUSAHAAN DENGAN KINERJA KEUANGAN SEBAGAI VARIABEL INTERVENING Hadiwijaya, Rendy Cahyo; Rohman, Abdul
Diponegoro Journal of Accounting Volume 2, Nomor 4, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this studywas todetermine the effect ofintellectual capitaltoward firm valuewiththe financialperformanceas the intervening variable. The independent variable applied in this studywas theintellectual capital which wasmeasured by value added intellectual coefficient (VAICTM). The dependentvariablein this studywas the firm value is measuredbyusing price-to-book value (PBV), whilefinancial performanceas an intervening variable is measured by using return on asset (ROA). The samples of this study were the banking companies listed by the Indonesia Stock Exchange (IDX) within the period of 2007-2011. Data were collected by using purposive sampling method. Based on the mentioned criteria, 22 companies were selected as the population of this study. The data analysis tool used in this study was path analysis with AMOS software 16.0 version.The finding shows that (1) intellectual capital has positive and significant effect to the financial performance. (2) intellectual capital has no effect on firm value. (3) the financial performance has positive and significant effect to mediate the relationship between intellectual capital and firm value.
KOMITE AUDIT, KUALITAS AUDIT DAN MANAJEMEN LABA (Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2015-2017) Venny Dwi Lestari; Rr. Karlina Aprilia Kusumadewi
Diponegoro Journal of Accounting Volume 8, Nomor 4, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to analyze the interaction between internal and external corporate governance mechanisms in reducing earnings management. The other aims of this research is to analyze the influence of the audit committee and the interaction between the audit committee and the external auditor in reducing earnings management.The characteristic of this research is the audit committees are assessed by forming a score of the number of members forming an audit committee and the number of audit committee meetings in one year, while the audit quality of external auditors is measured based on industry auditor specialization, auditor reputation and auditor tenure. The selection of samples in this study was determined using purposive sampling method to obtained 116 manufacturing companies in Indonesia. Multiple linear regression analysis was used to test the hypothesis of this study.The results of this study indicate that the audit committee does not negatively affect earnings management, the interaction between the audit committee and industry specialist auditors does not affect earnings management, the interaction between the audit committee and the Big Four auditor negatively affects earnings management and the interaction between the audit committee and auditor tenure is not affect earnings management.
ANALISIS PENGARUH MANAJEMEN LABA TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY DENGAN CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2010-2012) Dimas Prasetia; Marsono Marsono
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 earnings management to corporate social responsibility report with corporate governance as moderating variable. The role of corporate governance is required to minimize the influence of earnings management to corporate social responsibility report. In this study, earnings management is measured by using modified jones model, and corporate social responsibility report is measured by GRI Index. Proxies used to measure corporate governance are managerial ownership, institutional ownership, the number of audit committee, board size, and the number of board meetings.            This study use secondary data with population of manufactured companies listed in Indonesia stock exchange in 2010-2012. The method used to determine the sample is purposive sampling. The analytical method used is multiple regression.            The result of this study shows that earnings management has significant influence to corporate social responsibility report. The result of the test for moderating variables show that managerial ownership and board size have significant effect where managerial ownership has negative effect and board size has positive effect.
PENGARUH LINGKUNGAN INSTITUSIONAL DAN TIPE AUDITOR TERHADAP OPINI AUDIT Awalia Zahra, Karina; Chariri, Anis
Diponegoro Journal of Accounting Volume 2, Nomor 3, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aimed to examine the effect of the institutional environment and the type of auditor's audit opinion. Institutional environment can be divided into strong institutional environment (DKI Jakarta) and a weak institutional environment (Non DKI Jakarta). Type of auditor auditor divided into local and non-local auditors. Audit opinion can be divided into an unqualified audit opinion and non unqualified audit. The research method used is quantitative method that examined the relationship between variables through hypothesis testing using 84 samples in 28 companies during the three periods. The sampling method of SOEs using purposive sampling, wheares the sampling method of non-SOEs using random sampling methods. Hypothesis testing techniques performed using logistic regression analysis using SPSS.The results obtained indicate that the institutional environment negatively affect the audit opinion. Meanwhile, positive effect on the type of auditor's audit opinion. This is consistent with a previous study conducted by Chan et al. (2010) who found that local auditors more easily issued an unqualified opinion on the institutional environment is weak compared to the strong institutional environment, as well as local auditors more easily issued an unqualified opinion on the institutional environment is weak compared to the local auditor.
PENGARUH INDEPENDENSI DAN PROFESIONALISME AUDITOR TERHADAP KUALITAS AUDIT DENGAN FEE AUDIT SEBAGAI VARIABEL MODERASI (Studi Empiris pada Kantor Akuntan Publik di Semarang) Sadewa Sapta Kusuma; Tri Jatmiko Wahyu Prabowo
Diponegoro Journal of Accounting Volume 8, Nomor 3, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

This research was conducted with the aim of examining the role of audit fees in moderating the effect of auditor independence and professionalism on audit quality. The sample used in this research is the auditor who works in the public accounting firm in Semarang. The number of samples received as respondents is 50 samples. Research data was obtained by giving questionnaires to respondents to then be answered. Determination of this sample was carried out by convenience sampling method. The research hypothesis cites using analysis of multiple regression analysis with Ordinary Least Square (OLS) and moderated regression analysis. The results of this research indicate that independence has a positive and significant effect on audit quality while professionalism has no effect on audit quality. In addition, audit fees do not strenghten the effect of auditor independence and professionalism on audit quality.

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