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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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PENGARUH KEAHLIAN AKUNTANSI KOMITE AUDIT TERHADAP SIFAT-SIFAT PERKIRAAN LABA Rumaisah Azizah Al Adawiyah; Sudarno Sudarno
Diponegoro Journal of Accounting Volume 4, Nomor 2, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

The aim of this study is to examine the influence of accounting expertise on audit committee on properties  of  earnings forecasts  such  as  accuracy  and  dispersion.  Non-accounting financial expertise, size, surprise, loss, zmijewski score, stdroe, earning level,auispec, audit committee size, audit committee independence, audit committee meet are used as control variable. The population in this study consists of all listed firm in Indonesia Stock Exchange in year 2011 - 2013. Sampling method used is purposive sampling. A criterion for firm which publish its earning forecast. Another criteria is the firm must make and complete data of its audit commitee. Total data of this study is 90 dta.  Then,  there  are  18  samples  that  include  outlier  should  be  excluded  from  samples  of observation. So, the final amounts of the sample are 72 data. Multiple regression used to be analysis technique. The empirical result of this study show that accounting financial expertise on audit commitee has positively significant influenced on accuracy of earning forecasts. Accounting financial  expertise  on  audit  commitee  has  no  significant  influence  on  dispersion  of  earning forecasts.
PENGARUH STRUKTUR CORPORATE GOVERNANCE DAN FINANCIAL INDICATORS TERHADAP KONDISI FINANCIAL DISTRESS Oktita Earning Hanifah; Agus Purwanto
Diponegoro Journal of Accounting Volume 2, Nomor 2, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

This study investigates the impact of corporate governance structure and financial indicators on financial distress. The corporate governance structure in this study using the indicator size of the board of directors, the board size, independent commissioners, managerial ownership, institutional ownership, and the size of the audit committee. While financial indicators use liquidity, leverage, profitability, and operating capacity. The population in this study are all of the manufacturing companies listed on the Indonesia Stock Exchange and is continously published financial statements in the year 2009-2011. Based on purposive sampling method, samples obtained is 45 companies in the period 2009-2011 so obtain 135 observations. The criteria of financial distress in this study was measured by using interest coverage ratio. This study used logistic regression as a data analysis tool. The result of this research showed that director size, manajerial ownership, institutional ownership, leverage and operating capacity have significant impact on the financial distress condition. This research failed to prove effect of commissioners size, independent commissioners, size of the audit committee, liquidity and profitability with probability of experiencing financial distress.
PENGARUH KONSERVATISME AKUNTANSI TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR DI INDONESIA Bentar Wibisono; Fuad Fuad
Diponegoro Journal of Accounting Volume 8, Nomor 4, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this research is to analyze the effect of accounting conservatism to the practice of earnings management. The data used for this study is secondary data taken from the website of Indonesia Stock Exchange (IDX), specifically manufacturing companies registered in 2014-2017. Sampling for this research uses purposive sampling method, then carried out data analysis including descriptive statistics and classical assumption test. Variables used in this research are accounting conservatism as independent variable, earnings management as dependent variable, and size & ROA as control variables.Based on the result of this research, it is known that conservatism accounting and company size have significant negative effect on earnings management. Whilst ROA doesn’t have significant effect on earnings management.
DETERMINAN AUDITOR SWITCHING PADA PERUSAHAAN NON KEUANGAN Raden Bima Priambardi; Haryanto Haryanto
Diponegoro Journal of Accounting Volume 3, Nomor 3, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aimes to analyze the determinant of auditor switching in non financial firms. This study uses 6 independent variables, these are change in management, financial distress, client size, auditor size, going concern audit opinion, and growth of client companies. This study used a sample of non financial firms listed Indonesia Stock Exchange (IDX) during the period 2009-2012. There were 45 firms in the Indonesian company that meet the criteria as a sample. This study used quantitative and analytical method used logistic regression using SPSS21.Results of this study showed that not all of the variables in this study significantly influence with auditor switching. Only change in management and going concern audit opinion that significantly influence on auditor switching. Other factors examined in this study such as financial distress, client size, auditor size and growth of client firms didn’t significantly influence on auditor switching
ASSURANCE LAPORAN KEBERLANJUTAN: DETERMINAN DAN KONSEKUENSINYA TERHADAP NILAI PERUSAHAAN Jeska Almira Indyanti; Zulaikha Zulaikha
Diponegoro Journal of Accounting Volume 6, Nomor 2, Tahun 2017
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the effect of determinants of assurance statement on sustainability report and the impact on firm value. Stakeholder Theory and Signalling Theory are adopted to construct the hypotheses. The population is nonfinancial companies that published sustainability report over 2012-2014. Using purposive sampling, 70 samples are obtained. This research used two analysis models. Logistic regression is used to analyze the determinants on assurance statement, meanwhile multiple regression is used to analyze its consequence on firm value. The result shows that there is positive and significant effect of environmentally sensitive industry and sustainability department to assurance statement. However, there is evidence that firm size and scope of disclosure not affecting the assurance statement. Furthermore, there is evidence that companies providing assurance statement are more likely to have higher firm value.
ANALISIS PENGARUH CAPITAL ADEQUACY RATIO (CAR), NET INTEREST MARGIN (NIM), LOAN TO DEPOSIT RATIO (LDR), NON PERFORMING LOAN (NPL) DAN BOPO TERHADAP PROFITABILITAS BANK PERSERO DI INDONESIA PERIODE 2005-2012 Johar Manikam; Muchamad Syafruddin
Diponegoro Journal of Accounting Volume 2, Nomor 4, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

This research is performed in order to test the influence of the CAR (Capital Adequacy Ratio), NPL (Non Performing Loan), BOPO, NIM (Net Interest Margin), and LDR (Loan to Deposit Ratio) toward bank profitability that proxied by Return On Assets (ROA).This research is include all of National General Banking in Indonesia who provide financial report during period 2005 through 2012. The data is based on bank’s annual report since 2005 to 2012. Analysis technique used is a classic assumption test covering normality test, multicolinierity test, heteroscedastisity test and autocorrelation test. Others were done doubled linear regression test with smallest square equation and hypothesis test use t-statistic to test coefficient of regression partial in level of significance 5%. The result of normality test show the data research was normally distributed. Based on multicolinierity test, heteroscedastisity test, and autocorrelation test the deviate variable of classic assumption has not founded. The Result shows BOPO, NIM and NPL has significant effect toward bank profitability.
PENGARUH TATA KELOLA RISIKO PERUSAHAAN PADA KINERJA PERBANKAN DI INDONESIA Risa Dwi Prameswari; Wahyu Meiranto
Diponegoro Journal of Accounting Volume 8, Nomor 4, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

This research aims to examine the effect of risk governance on bank’s performance that was on Indonesia Stock Exchange’s listed in 2016-2017. In addition, this research also examine whether the risk disclosure, number of risk committee that will effect the bank’s performance in a more complete and more detailed. The population in this research were several bank companies listed on Indonesia Stock Exchange (IDX) in Indonesia in 2016 and 2017. Then 75 samples were obtained from 90 populations registred on the IDX. The analytical tool used in this research is multipled regression analysis. The result of this examine show that risk disclosure has a positive significant effect to bank’s performance and the number of the committee will not effect the bank’s performance. With this result, it can conluded that risk disclosure increase the bank’s performance. And the number of committee, maybe it is influenced by other factors.
PENGARUH KINERJA LINGKUNGAN, SIZE, PROFITABILITAS, UKURAN DEWAN KOMISARIS, PROFILE,LEVERAGE, dan KONSENTRASI KEPEMILIKAN PERUSAHAAN TERHADAP CSR DISCLOSURE DI PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) tahun 2010-2012 Khadifa, Ramanitya; Chariri, Anis
Diponegoro Journal of Accounting Volume 3, Nomor 4, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

The aim of this research was to examine the effect of environmental performance, company size, profitability, profile, size of board commisioner, leverage, and concentration of corporate ownership toward corporate social responsibility (CSR) disclosure of manufacturing company. Dependent variable in this research was CSR disclosure.The population of this research is all of the manufacturing company listed in Indonesia Stock Exchange during 2010-2012. Total sample of this research was 104 companies. The collection of research data used purposive sampling method. the data analysis method used is analysis regression and descriptive statistics.The result showed that partially environmental performance and profile has significantly influence toward CSR disclosure. meanwhile partially company size, profitability,, board of commisioners, and leverage was not significantly influence toward CSR disclosure. and the last is concentration of corporate ownership has negative significant influence toward CSR disclosure.
PERBEDAAN PERLAKUAN AKUNTANSI ATAS PENGELUARAN PENELITIAN DAN PENGEMBANGAN TERHADAP KINERJA PERUSAHAAN Riyan Kurniawan; Endang Kiswara
Diponegoro Journal of Accounting Volume 1, Nomor 1, Tahun 2012
Publisher : Diponegoro Journal of Accounting

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Abstract

Research and development is one of the company operation which has future benefit for company itself. Indeed, the cost for this research and development is in great number. It must be realized that company has to survive in this bussiness activities. Innovation is not only for technology sector, both marketing and production have to be innovated. The data used in this study is a secondary data, namely go public company's annual report in 2007 - 2011, especially  listed in the Indonesia Stock Exchange (www.idx.co.id). The sample used a total of 6 companies that reported accounts expense research and development. Data processing method used is analyse descriptive, normality test, homogenity test, and independent sample t test aimed to determine the difference of an accounting method of research and development on the performance of company. Standart that rules this policy is  Financial Accounting Standar Board (FASB) No. 19. The results showed that the company which applied capitalization method had higher profitability level than full expensing method. The result of independent sample t test significantly showed difference to Operational Profit Margin and it reversed to Return On Assets and Sales Growth.
PENGARUH TINGKAT KESEHATAN BANK BERBASIS RGEC TERHADAP FINANCIAL DISTRESS (Studi pada Perusahaan perbankan yang terdaftar di BEI tahun 2015-2017) Habbi Irsyada Haq; Puji Harto
Diponegoro Journal of Accounting Volume 8, Nomor 3, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

Financial distress is something that often occurs in banking companies due to financial difficulties experienced by banks before facing failure or bankruptcy. In order for banking companies to overcome financial distress conditions, it is necessary to assess the bank's soundness level, namely by RGEC.This study aims to examine the effect of bank soundness with the RGEC method which is proxied by the ratio of Non Performing Loans, Loan to Deposit Ratio, board commissioner activity, audit committee size, Return on Assets, Capital Adequacy Ratio to financial distress.The population in this study were all banking companies in Indonesia listed on the Indonesia Stock Exchange in 2015-2017. The method used is non probability sampling, precisely the saturated sampling method. The sample obtained was 45 companies. This study uses multiple linear regression analysis to test the research hypothesis.The results of this study indicate that Non-Performing Loans, Loan to Deposit Ratio, activity of the board of commissioners, Return on Assets have an effect on financial distress. While the size of the audit committee and Capital Adequacy Ratio have no influence on financial distress.

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