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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 FAKTOR-FAKTOR YANG MEMPENGARUHI LUAS PENGUNGKAPAN INFORMASI SUKARELA LAPORAN TAHUNAN (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2008-2010) Anita Yolanda Suta; Herry Laksito
Diponegoro Journal of Accounting Volume 1, Nomor 1, Tahun 2012
Publisher : Diponegoro Journal of Accounting

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Abstract

The aims of this study is to analyze the influence of firm characteristics on voluntary disclosure inannual report in Indonesia. Factors tested in this study are firm size, firm age, leverage,ownership dispersion, net profit margin, return on equity, liquidity, and proportion of independentboard of commissioners. Collecting data is using porposive sampling methode to themanufacturing companies that listed in Indonesian Stock Exchange during 2008-2010. This studyuses content analysis to measure the extent of voluntary disclosure. There are 103 voluntarydisclosure items to detect the extent of voluntary disclosure. This study used agency theory,stakeholder theory, and signal theory to explain lingkage between variables. This research usesmultiple regression that use to examine the influence of firm characteristics on voluntarydisclosure in annual report. The result of this research showed those independent variables thathave significant influence on extent of voluntary disclosure is firm size, leverage, and liquidity.However, firm age, ownership dispersion, net profit margin, return on equity, and proportion ofindependent board of commissioners do not show significant influence on the extent of voluntarydisclosures.
ANALISIS FAKTOR YANG MEMPENGARUHI BIAYA AUDIT EKSTERNAL Muhammad Anwar Sanusi; Agus Purwanto
Diponegoro Journal of Accounting Volume 6, Nomor 3, Tahun 2017
Publisher : Diponegoro Journal of Accounting

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Abstract

This study is conducted to analyze factor influencing external audit fee of non-financial companies. Factor-factor influencing external audit fee is represented by size, profitability, risk, complexity, industry type, status of audit firm, external audit report lag, audit committee independence, account receivable, inventory. This research refers to research conducted by Nasser (2016).The population of study are all non-financial companies listed on the Kompas100 index for the periode 2014-2015. Total sample of 65 companies was determined by purposive sampling method. This study uses Ordinary Least Square for hypotheses testing.The result show that risk, complexity, industry type, status of audit firm were found to have a positive effect with statistical significance on external audit fee. Inventory was found to have a negative effect with statistical significance on external audit fee. Size, profitability, external audit report lag, audit committee independence, account receivable were not to have a significance effect on external audit fee, however it found that has a positive effect.
ANALISIS FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN LAPORAN PERUSAHAAN BERBASIS WEBSITE Deko Anggoro Akbar; Daljono Daljono
Diponegoro Journal of Accounting Volume 3, Nomor 3, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this study is to analyze the effect of firm size, profitability, leverage, auditor size, public ownership, ICT industry and new shares offering on the level of disclosure web-based reporting in Indonesian company’s. The samples used in this study were 77 non-financial companies listed on the Indonesia Stock Exchange in 2013. With proportional stratified random sampling method, the sample firms are grouped according to the type of industry. Data used in this study is a secondary data, the annual reports of listed companies in Indonesia Stock Exchange in 2013 and observations on the company's website. The analytical method used is multiple linear regression. The conclusion that can be drawn from this study is the variable firm size, profitability and ICT industry significant and positive impact on the level of disclosure based on the company's website in Indonesia, while the other variables are not shown to have a significant effect.
PENGARUH KARAKTERISTIK CORPORATE GOVERNANCE TERHADAP LUAS PENGUNGKAPAN CSR Claudya, Ditta Elfratianti; Januarti, Indira
Diponegoro Journal of Accounting Volume 4, Nomor 2, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

The  objective  of  this  research  was  to  analyze  which  characteristics  of  corporate governance that influence the extent of corporate social responsibility (CSR) in companies engaged in manufacturing and mining listed in BEI and specified in sustainability reporting companies listed on IDX. Factors that were tested in this study is an independent commissioner, foreign ownership, public ownership. This sturdy uses 1 proxy that disclosure index.As the dependent variable, the research disclosure of corporate social responsibility is measured using Global Reporting Index (GRI) based on research that has been carried out by Said, et.al. in 2009. By using the method of random sampling, 97 companies of all comapnies listed on the IDX is based on the company’s sustainability report in 2013, and the data were analyzed using multiple regression. The empirical results indicate that the independent directors have a positive relationship, and significant impact on corporate social responsibility disclosure in proxy disclosure index.
PENGARUH METODE PENGUKURAN INTELLECTUAL CAPITAL BERBASIS PASAR DAN NILAI TAMBAH TERHADAP KINERJA PASAR DAN KINERJA KEUANGAN PERUSAHAAN (Studi Kasus Pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2007-2011) Aty Utami; Fuad Fuad
Diponegoro Journal of Accounting Volume 2, Nomor 2, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose this study is to  compare  measurement approach of intellectual capital by market based and efficiency of value added and  investigate the association between intellectual capital to corporate market performance and three profitability dimensions of  financial company’s performance: ROA, ROE, and EPS. This study used quantitative method on financial statement of manufactures listed in Indonesia Stock Exchange during 5 years period from 2007 until 2011. Three hundred and ninety four  companies were collected using purposive sampling method in this study.It is empirical study using PLS for the data analysis. The findings show that : IC which measured by market based influences positively to corporate market performance and financial company’s performance. The other method of IC measured by value added intellectual coefficient- VAIC influences positively to corporate market value and financial company’s performance. For comparison between measurement approach of IC, VAIC more accurate for investigate the association between IC and corporate market performance and financial company’s performance rather than market based approach.
ANALISIS PENGARUH INDEKS EFEKTIVITAS KOMITE AUDIT TERHADAP JANGKA WAKTU PELAPORAN KEUANGAN Azizah Putri Eryani Pohan; Paulus Th Basuki Hadiprajitno
Diponegoro Journal of Accounting Volume 8, Nomor 3, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

This research is aimed to examine the effect of audit committee effectiveness on companies accuracy in reporting their financial and annual reports on non-financial companies that listed on the Indonesia Stock Exchange (Bursa Efek Indonesia) in 2016. In measuring the effectiveness of the audit committee, the author follows the DeZoort index which divides 4 characteristics: composition, authority, resources, and diligence. According to those characteristics, there are several explanations on a few things namely members independence, background education of members, duties, and responsibilities, the size of the audit committee, and audit committee meeting.This research is conducted through the direct analysis method to financial report which is issued by the Indonesia Stock Exchange and existing web companies. The population of this study is the non-financial sector companies that are listed on the Stock Exchange Indonesia in 2016 with a total sample of 399 companies. The sampling technique in this study is used the purposive sampling.The result of this research shows that the effectiveness of the audit committee has had a significant negative impact on the timeliness of financial reporting. In addition, there are also control variables that support reporting punctuality, namely financial conditions, size of company, industry type, and type of auditor. In variables control, only the financial condition and the type of industry particularly construction that has a significant negative impact on the timeliness of financial reporting.
PENGARUH KOMPETENSI AUDITOR TERHADAP KUALITAS AUDIT DENGAN KECERDASAN SPIRITUAL SEBAGAI VARIABEL MODERATING (Studi persepsi Auditor pada Badan Pengawasan Keuangan dan Pembangunan Provinsi Jawa Tengah) Ariati K, Kurnia; Rahardja, Rahardja
Diponegoro Journal of Accounting Volume 3, Nomor 3, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

The aim of this research is to analyze perception study the effect of auditor competence to audit quality with spiritual intelligence as moderating variabel. As we know, in this era of globalization, the demands of society towards a quality auditor has increased over time. Therefore, in goverment organization, auditor of public sector has responsibility to determine that public resources has been use efficiently, effectively, economically and legally to create good governance and clean goverment. So that, auditor must consider to his/her competence to do audit process to produce a quality audit.The population in this research are all the internal auditors that worked at goverment organization. Sample of this research are internal auditors that worked at Badan Pengawasan Keuangan dan Pembangunan (BPKP) Provinsi Jawa Tengah. The analysis data used is SPSS program. Sampling method used is coviniece sampling. The Data used in this research is the primary data, that is done using the method of survey with questionnaire. Processing method used is moderating regression analysis.Based on the result of this research, the conclusion are: (1) auditor competence positively affect to audit quality and (2) spiritual intelligence doesn’t affect the relation between auditor competence and audit quality.
ANALISIS PENGARUH STRUKTUR KEPEMILIKAN PERUSAHAAN TERHADAP BIAYA AUDIT Benna Andriyani; Herry Laksito
Diponegoro Journal of Accounting Volume 6, Nomor 3, Tahun 2017
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this study is to observe the relationship between the ownership structure of the company, namely managerial ownership, foreign ownership, and government ownership as an independent variables to the audit fee agreed by the external auditor. Furthermore, the audit fee illustrate how the client's internal control level was going and the agency conflict that may occur.The type of data used in this study is secondary data and involves 173 public companies in Indonesia. The sampling method in this research uses purposive sampling technique for the company that has been listed in Indonesia Stock Exchange which publishes annual report in 2015 and discloses voluntary information about audit fee and the composition of share ownership of company. The analysis technique used is multiple linear regression analysis with OLS model.This study uses agency theory to formulate three hypotheses that lead to the results of the analysis. The results showed a significant positive effect between the foreign and government ownership structure on the audit fee. While managerial ownership is negatively but not significant.
PENGARUH PERTUMBUHAN EKONOMI, PENDAPATAN ASLI DAERAH, DANA ALOKASI UMUM, DAN DANA ALOKASI KHUSUS TERHADAP PENGALOKASIAN ANGGARAN BELANJA MODAL (Studi pada Pemerintah Kabupaten/Kota di Jawa Tengah) Deva Yoga Permana; Shiddiq Nur Rahardjo
Diponegoro Journal of Accounting Volume 2, Nomor 4, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to provide empirical evidence about the effect of the Economic Growth, Local Own Revenue (PAD), the General Allocation Fund (DAU) and Specific Allocation Fund (DAK) on the Capital Expenditure districts / cities in Central Java. The sample used in this study were 35 districts / cities in Central Java taken from the Report of Actual Income and Expenditure Budget (budget) from the years 2007-2009. Methods of data collection used in this study is whole population census methods. Analysis tool used in this study is multiple linier regression with a t test, f test, and test the coefficient of determination. The results of this study indicate that partial Local Own Revenue (PAD) and the General Allocation Fund (DAU) have a significant effect on the Capital Expenditure. Meanwhile, Economic Growth and Specific Allocation Fund (DAK) had no significant effect on the Capital Expenditure. Simultaneously Economic Growth, Local Own Revenue (PAD), the General Allocation Fund (DAU) and Special Allocation Fund (DAK) significant effect on the Capital Expenditure. 
FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP AUDIT REPORT LAG PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE TAHUN 2008-2012 Alvyra Nesia Indah Putri
Diponegoro Journal of Accounting Volume 3, Nomor 2, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to prove the factors that affect the audit report lag. Publication of audited financial statements is critical as useful information for stakeholders. Effect of audit report lag information to support the benefits of audited financial statements. Factors tested in this study are firm size, leverage, and auditor industry specialization. This study uses secondary data and sampling techniques using purposive sampling method with a total sample of 259 manufacturing companies listed on the Indonesian Stock Exchange (IDX) in the year 2008-2012. The statistical methods used in this study is a multiple linear regression at a significance level of 5%. The results of this study indicate that factors of company size, leverage, and auditor industry specialization significant effect on audit report lag. 

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