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<![CDATA[PENGARUH ECO-EFFICIENCY TERHADAP NILAI PERUSAHAAN DENGAN LEVERAGE DAN PROFITABILITAS SEBAGAI VARIABEL MODERASI ]]>
<![CDATA[Novensya Dwi Panggau]]>;
<![CDATA[Aditya Septiani]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 6, Nomor 4, Tahun 2017 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[The purpose of this research is to analyze the effect of eco-efficiency on firm value by leverage and profitability as a moderating variable. Eco-efficiency as an independen variable is measured by dummy. Firm value as dependen variable is measured by market price. Leverage and profitability as moderating variable, leverage is measured by DER and profitability is measured by ROA. This research uses price book value and earnings per share as a control variable. The sample of this research is manufacturing companies listed in Indonesia Stock Exchange during the period 2013 – 2015. The sampling method in this research is purposive sampling. The analysis technique in this study using multiple linear regression analysis. The result show that eco-efficiency has significant positive effects on the firm value. Leverage has positive effects but can’t moderates the relationship between eco-efficiency and firm value. Profitability has negative effects and can’t moderates the relationship between eco-efficiency and firm value.]]>
<![CDATA[ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI AKTIVITAS PENGAWASAN DEWAN KOMISARIS PADA PERUSAHAAN GO PUBLIC DI INDONESIA ]]>
<![CDATA[Restria Wijaya]]>;
<![CDATA[Nur Cahyonowati]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 3, Nomor 1, Tahun 2014 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[This study aims to examine the information about The determinants of Board of Commissioners Monitoring Activity in Indonesia. This study was conducted by using Board of Commissioner meeting frequency as dependent variable. The independent variables are Ownership Concentration, Insider Ownership, Board Size, Independent Commissioner Ratio and the Company Size. This research was conducted by using Multiple Regression as a hypothesis test. Data collection in this study used purposive sampling to non-banking companies listed on the Indonesia Stock Exchange in 2011. There were 73 companies used as sample in this study.Result of this study showed that independent variables which are Insider Ownership and Board size negatively affected Board of Commissioner meeting frequency. The other variable, that is size, positively affected the dependent variable. ]]>
<![CDATA[PENGARUH PENERAPAN IFRS KARAKTERISTIK PERUSAHAHAAN DAN KUALITAS AUDITOR TERHADAP AUDIT DELAY ]]>
<![CDATA[Septiana, Puspa Avinda Dwi]]>;
<![CDATA[Ratmono, Dwi]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 4, Nomor 2, Tahun 2015 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[The value of the timeliness in financial reporting is an important factor for beneficial of the information in the financial statements. Timeliness can be measured by the level of audit delay that calculated by difference between closing date in financial statement until the date of the auditor's report. This study is aimed to examine the influence of IFRS implementation, the company’s characteristics, and the quality of the auditor towards the audit delay. Characteristics of the company used in this study are the company size, the leverage, and the loss announcement.The population used in this study is all of the manufacturing company listed in Indonesia Stock Exchange in 2010, 2011, 2012 and 2013. The writer uses the purposive sampling for the sampling method. The criteria of the company which is used is company must have published audited financial report for four years successively and used rupiah, so that the number of the sample in this study is 416 data. The analysis technique used in this study is multiple linear regresion.The analysis shows that the company size, leverage and the auditor’s quality significantly affect the audit delay at different levels of significance. The company size variable affects the audit delay negatively. There are two variables that are not affecting the delay audit, those are the implementation of ifrs, and loss announcement.]]>
<![CDATA[DETERMINAN KEBERADAAN RISK MANAGEMENT COMMITTEE PADA PERUSAHAAN GO PUBLIC DI INDONESIA ]]>
<![CDATA[Mona Ajeng Puspaningrum]]>;
<![CDATA[Sugeng Pamudji]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 2, Nomor 2, Tahun 2013 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[This study aims to examine the information about The determinants of existence Risk Management Committee in Indonesia. This study was conducted by using independent variables are number Board of Commissioners, Proportion Independent Commissioner, Reputation of External Auditor, Corporate Complexity, Leverage and Financial Reporting Risk and its was used control variable is size of company. Existence of Risk Management Committee has two forms, they are Risk Management Committee joined with the Audit Committee and Risk Management Committee, which is separated from the Audit Committee or referred Separate Risk Management Committee (SRMC). This research was conducted using Logistic Regression as a test of the hypothesis. Data collection in this study using purposive sampling to non-banking financial companies listed at the Indonesia Stock Exchange in 2011. as many as 219 companies are used as samples in this study. Result of this study showed that the variables that affect existence of Risk Management Committee joined with the Audit Committee is affiliated with the Audit Committee is Reputation of External Auditor. Meanwhile, the variables that affect the existence of a separate Risk Management Committee separated from the Audit Committee is Leverage.]]>
<![CDATA[PENGARUH REPUTASI KANTOR AKUNTAN PUBLIK (KAP), AUDIT TENURE, DAN BIAYA AUDIT TERHADAP KUALITAS AUDIT (Studi Empiris Perusahaan Jasa Sektor Keuangan yang Terdaftar di BEI Tahun 2014 - 2016) ]]>
<![CDATA[Ilham Naffis Ramadhan]]>;
<![CDATA[Herry Laksito]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 7, Nomor 4, Tahun 2018 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[This research is contucted in order to obtain empirical evidence and analyze the influence of Public Accountant Firm (KAP) reputation, audit tenure and audit cost towaard audit quality at manufacturing company listed in Indonesia Stock Exchange (IDX). In this research, the dependent variable that used is audit quality and the independent variables that exiist are the reputation of KAP, audit tenure, and Fee audit. The result of hypothesis test shows that reputation of public accountant office (KAP) take effect toward audit quality. Nevertheless, audi tenure and audit fees are not proven affecting audit quality]]>
<![CDATA[ANALISIS RASIO KEUANGAN UNTUK MEMPREDIKSI PERUBAHAN LABA PERUSAHAAN (Studi Empiris pada Perusahaan Jasa dan Perdagangan yang Terdaftar di Bursa Efek Indonesia) ]]>
<![CDATA[Resa Setya Nugroho]]>;
<![CDATA[Etna Nur Afri Yuyetta]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 3, Nomor 2, Tahun 2014 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[Financial Ratio Analysis is analysis that is used to describe the relationship between two or more financial data with each other. Financial Ratio Analysis are often used to predict changes in earnings company.This research aims to examine the financial ratio analysis to predict changes incorporate profits and trade services listed on the Indonesia Stock Exchange(IDX) of 2009-2011. Rasio used in this study, were, Liquidity Ratios, Activity Ratios, Ratio Asset Utilization and Operating Performance Ratio.Methods of data collection in this study was conducted by the documentation. The type of data in this study is secondary data. Those data are financial statements published by the company on the Indonesian Stock Exchange (BEI). Financial statement data obtained from company financial statements published by the Indonesia Direct Exchange (IDX). The method of analysis used in this study is multiple regression. This study uses the data and trading services company listed on the Indonesia Stock Exchange (BEI) in the year 2009-2011. Sampling was done by purposive sampling technique. Number of samples taken in this study were 117.The results showed that the variables had a significant influence on the change in earnings is the ratio of asset utilization. Variable liquidity ratios, activity and operating performance changes donotaffectthecompany'searnings. ]]>
<![CDATA[PENGARUH CORPORATE GOVERNANCE PERCEPTION INDEX DAN PROFITABILITAS PERUSAHAAN TERHADAP NILAI PERUSAHAAN ]]>
<![CDATA[Cahyaningtyas, Arfianty Reka]]>;
<![CDATA[Hadiprajitno, P. Basuki]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 4, Nomor 3, Tahun 2015 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[This study aims to provide empirical evidence about relationship between Corporate Governance Perception Index and profitability which is measured by Return on Asset towards corporate value which is measured by Tobin’s Q.The object of this study are companies listed on the Corporate Governance Perception Index in 2011-2013 which is assessed by The Indonesian Institute of Corporate Governance, an independent institute that conducting dissemination and development of Good Corporate Governance in Indonesia. The sampling method is purposive sampling that based on criterion which has been determined before. Hypotheses in this study are tested by descriptive statistic and multiple regression analysis method.The results of statistical test (F Test) shows that all independent variables affect corporate value. The effect of independent variable Corporate Governance Perception Index towards corporate value on the T test is not significant. While profitability has significant effect to corporate value.]]>
<![CDATA[ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PERUSAHAAN MELAKUKAN AUDITOR SWITCHING SECARA VOLUNTARY ]]>
<![CDATA[Novia Retno Astrini]]>;
<![CDATA[Dul Muid]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 2, Nomor 3, Tahun 2013 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[Auditor independence is the key for the auditor when they performing their duties. To avoid the unwanted things related the auditor independence, the company should make an action to do mandatory auditor switching. But, there are several company that do a voluntary auditor switching. This study aim to find empirical evidence on the factor affect the manufacturing companies listed on BEI such as reputation, management changes, financial distress, accountant opinion, and audit tenure to do a voluntary auditor switching. The data used in this research are the companies listed on BEI during 2009-2012. A total of 32 manufacturing companies are used as the sample. The results of this research indicate that the independent variables that affect the voluntary auditor switching is audit tenure. While the other independent variables such as auditor reputation, management changes, financial distress, and accountant opinion does not affect the voluntary auditor switching.]]>
<![CDATA[FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK ORANG PRIBADI PENGUSAHA KECIL (Studi di Wilayah KPP Pratama Semarang Candisari) ]]>
<![CDATA[Efa Setiati Farahdina]]>;
<![CDATA[Herry Laksito]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 5, Nomor 4, Tahun 2016 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[To develop the infrastructure, Indonesia requires sources of funds both from national or international. The national funds mostly obtained from tax. Thus, the taxpayer is expected to have a high awareness of paying tax. However, many taxpayers are still not aware by not paying the tax on time or tend to avoid the tax. The aim of this research is to analyze the effect of perceived tax equity, normative expectations, legal sanctions, tax compliance intention, to tax compliance. The hypothesis that was proposed were perceived tax equity, normative expectations, legal sanctions have positive effect toward tax compliance intention. Also tax compliance intention has positive effect toward tax compliance.The sample of this study were small employer individual taxpayers who registered in KPP Pratama Semarang Candisari in 2014 by using purposive sampling. Methods of data collection is by using questionnaires of 100 respondents using a Likert scale of 1 to 5. Data analysis technique used is multiple linier regression.The results of this study indicate that (1) Perceived tax equity had a significant effect toward tax compliance intention, (2) normative expectations had a significant effect toward tax compliance intention (3) legal sanctions had a significant effect toward tax compliance intention (4) tax compliance intention had a significant effect toward tax compliance.]]>
<![CDATA[PENGARUH FRAUD INDICATORS TERHADAP FRAUDULENT FINANCIAL STATEMENT: STUDI EMPIRIS PADA PERUSAHAAN YANG LISTED DI BURSA EFEK INDONESIA (BEI) TAHUN 2008-2013 ]]>
<![CDATA[Ismah Hanifa, Septia]]>;
<![CDATA[Laksito, Herry]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 4, Nomor 4, Tahun 2015 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[This study aimed to examine the effect of fraud indicators against the detection of fraudulent financial statement on non-financial company listed on the Indonesian Stock Exchange (BEI) in the period 2008–2013. Variables used in this research are financial stability, external pressures, financial target, debt, liquidity, performance, the effectiveness of supervision, the quality of the external auditor and the change of directors.The research was conducted by quantitative methods using secondary data. The secondary data came from a list of cases Otorisasi Jasa Keuangan (OJK) and non-financial companies annual report listed on the Indonesian Stock Exchange. This research population is company listed on the Indonesian Stock Exchange period 2008-2013, and then the samples were taken by purposive sampling with criteria non-financial company and have the required data in this study. The research uses logistic regression statistical tools because the dependent variable was dummy variable (non metric), while the independent variable was metric and non metric variable.The results showed that the fraud indicators of financial stability has a positive influence on fraudulent financial statement, while the fraud indicators (financial target and performance) have a negatively affect the fraudulent financial statement.]]>
