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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 CORPORATE SOCIAL RESPONSIBILITY DAN KARAKTERISTIK GOOD CORPORATE GOVERNANCE TERHADAP KINERJA PERUSAHAAN Faizal Adi Nugroho; Shiddiq Nur Rahardjo
Diponegoro Journal of Accounting Volume 3, Nomor 2, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

ABSTRACTThe aim of this research is to examine the effect of corporate social responsibility (CSR) and the characteristics of good corporate governance (GCG) to firm performance. Independent variables used in this research  are  CSR,  board of directors, board of commissioners, and audit committee. While the dependent variable in this study is firm  performance  measured using return on equity (ROE).This research used a sample of manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2012. The sampling method in this research is purposive sampling and acquired 77 companies that meet the criteria. Hypothesis testing using  multiple regression analysis.The results of this research showed that the higher the level of CSR disclosure,  board of directors, and audit committee of a company, the higher the firm performance. While board of commissioner  has no effect on firm performance. 
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI STRUKTUR MODAL, DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERATING (Studi Empiris Pada Perusahaan Property And Real Estate Yang Terdaftar Di Bursa Efek Indonesia Untuk Tahun 2010-2013) Yanuar Cristie; Fuad Fuad
Diponegoro Journal of Accounting Volume 4, Nomor 2, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to analyze and provide empirical evidence about the influence of Profitability, Growth Opportunities, Tangibility, Cost of Financial Distress, and Non-Debt Tax Shield against Capital Structure , which is moderated by the size of the company. Several previous studies have shown varying results. To obtain valid results, the testing of each variable based on the hypothesis that built. The samples used were selected by purposive sampling method. The study population was 52 Property and Real Estate company that went public in Indonesia Stock Exchange . After reduction with multiple criteria, 30 companies identified as samples. Year observation period is 2010-2013, so that the sample used is 120 samples. Multiple regression was used to test the hypothesis, and Residual Test is used to test the moderating variables. The results showed that Profitability, Tangibility, Cost of Financial Distress, and Non- Debt Tax Shield affect the Capital Structure. While the Growth Opportunity does not affect the use of debt.
ANALISIS FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP PEMILIHAN KONSERVATISME AKUNTANSI Angga Alfian; Arifin Sabeni
Diponegoro Journal of Accounting Volume 2, Nomor 3, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

The main focus in the financial statements is income information and one of the principles relating to financial statements and income information is accounting conservatism, namely an act carefully in determining the amount of the profit. Some sides supported the need for the principle of conservatism because can neutralize the attitude of optimism the company manager. Other side rejected the use of accounting conservatism principle because the results tend to be biased and does not reflect the company's actual financial situation. This research aims to analyze the factors which influence on the selection of accounting conservatism. The research sample is a manufacturing company which is listed on the Indonesia stock exchange (BEI) in 2009-2011. The research results indicate some of the factors that influence significantly to selection of accounting conservatism, such as leverage, capital intensity ratio and growth opportunity. And other factors, such as the size of the company, managerial ownership and public ownership has no significant effect for the selection of accounting conservatism.
ANALISIS PENGUNGKAPAN INDIKATOR KINERJA DALAM SUSTAINABILITY REPORTING PERUSAHAAN PERTAMBANGAN BESAR DI INDONESIA Ananda Nichola; Aditya Septiani
Diponegoro Journal of Accounting Volume 8, Nomor 2, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this study is; first, to analyze the disclosure’s level of performance indicators in sustainability reporting of large mining companies in Indonesia. Second, to find out whether the disclosure of performance indicators is already in accordance with the Global Reporting Initiative (GRI) G4 guidelines.This study used secondary data from sustainability disclosure database and each of company’s website. Content analysis method is used to analyze 21 sustainability reports of seven large mining companies in Indonesia during 2014-2016.This study finds that; first, the disclosure’s level of performance indicators in the sustainability reports has been quite high because there are four companies that have a disclosure percentage of >50% during the 2014-2016 period. Second, the disclosure’s level of performance indicators in the sustainability reports is sufficient in accordance with the GRI G4 guidelines. However, there are still some categories that are slightly disclosed (<50%) and need to be improved. Meanwhile, the development of performance indicators disclosure is fluctuating from 2014-2016.
PROBLEMATIKA AKUNTANSI HERITAGE ASSETS: PENGAKUAN, PENILAIAN DAN PENGUNGKAPANNYA DALAM LAPORAN KEUANGAN (Studi Kasus pada Pengelolaan Museum Jawa Tengah Ronggowarsito) Maya Masitta, Retha; Chariri, Anis
Diponegoro Journal of Accounting Volume 4, Nomor 3, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aimed to analyze and understand the accounting problems of heritage assets: recognition, valuation and disclosure. Heritage assets is asset that has environment, culture, and nation history value. The advantage of them is not only for ideology importance and academic, but also as economic resource.The observation use case study approach. Data based on the interviews to the managers of Ronggowarsito Museum, related agencies, academics, and antiquities collector; and also the documents analysis found directly on the field. Then, relate them to the available literacy.            Based on the research, it is concluded that there is not an appropriate definition to the heritage assets. The informant tends to relate it with Cultural Conservation. Besides the related parties still find some difficulties doing the same economic valuation for all kinds of heritage assets. Procurement of collection is based on the price or value on the Governor Regulation about The Standardization of Activity Cost and Honorarium of Preservation Cost and The Standardization of Supplying Goods/ Sevices Price. But, accountancy practice of heritage assets on managing Ronggowarsito Central Java Museum has appropriate to the accountancy standard as managed by government which stated in CaLK without value.
PERSEPSI AUDITOR EKSTERNAL DAN AUDITOR INTERNAL PEMERINTAH MENGENAI EFEKTIVITAS METODE RED FLAGS DALAM MENDETEKSI FRAUD PELAPORAN KEUANGAN BUMD Pangihutan Siallagan; P. Basuki Hadiprajitno
Diponegoro Journal of Accounting Volume 5, Nomor 4, Tahun 2016
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to Know and obtain empirical evidence about the perception of the external auditor and the internal auditor of government regarding the effectiveness of the effectiveness of red flags in detecting fraudulent financial reporting of Regional-Owned enterprises.            This research was conducted by questionnaire to the Indonesian government external auditors and Indonesian government internal auditors using Likert scale. Sampling technique used the random sampling. There are 95 respndents, 54 external auditors works in Indonesian Supreme Audit Institution and 41 internal auditors works in State Development Audit Agency.  Analysis of this hypothesis using Independent Sample t-Test to determined whether two samples of unrelated had an average of different and compare the average two groups that do not relate to each other.            The results showed that there was no significant difference between the perception of Indonesian government external auditors and Indonesian government internal auditors regarding the effectiveness of red flags in the category of Pressure, Opportunity, and rationalization in detecting fraudulent financial reporting of -Owned enterprises. The results also show that the category of red flags that are most effective in detecting fraudulent financial of Regional-Owned enterprises is a red flag on the category opportunity.
ANALISIS PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP KINERJA KEUANGAN PERUSAHAAN DENGAN MANAJEMEN LABA SEBAGAI VARIABEL PEMODERASI Destia Kusuma; Muchamad Syafruddin
Diponegoro Journal of Accounting Volume 3, Nomor 1, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

The aim of this research is to find empirical proof about the effect CSR on corporate financial performance and the effect CSR on corporate financial performance in the future that moderated by earning management. CSR disclosure by GRI G3 is used as the proxy of CSR activity, ROE is used as the proxy of financial performance and discretionary accruals by The Modified Jones model is used as the proxy of earning management practices. Sample used in this research were 27 companies participated on Indonesia Sustainability Reporting Award (ISRA) during 2009-2011 and listed on Indonesia Stock Exchange (IDX) over 2008-2010. The analysis methods of this research use simple regression analysis for hypothesis 1 and multiple regression analysis with the Absolute Residual Method for hypothesis 2. The results of this research show that CSR has no significant influence on corporate financial performance. The analysis with the moderating variable Absolute Residual Method shows that earning management moderate in relation between CSR and corporate financial performance and it shows negative significant influence.
PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP AGRESIVITAS PAJAK Pradnyadari, I Dewa Ayu Intan; Rohman, Abdul
Diponegoro Journal of Accounting Volume 4, Nomor 2, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this study is to examine the influence of corporate social responsibility (CSR) with corporate tax aggressiveness. Dependent variable in this study is the tax aggressiveness that measured using proxy of effective tax rates (ETR). Independent variables are corporate social responsibility (CSR). This study used five control variables, include profitability, size, leverage, capital intensity, and inventory intensity.            This study is replication of Lanis and Richardson’s research in 2012 and uses secondary data from annual report of manufacturing companies which listed on Bursa Efek Indonesia in 2011-2013. This study used purposive sampling method and used uses multiple linear regression as the analysis instrument. Before being conducted the regression test, it is examined by using the classical assumption tests.            The result of this study showed that CSR disclosure influence significant negative on corporate tax aggressiveness. Companies with tax aggressiveness would disclose CSR greater than the firm that doesn’t tax aggressiveness. It is because the more efficient a company then the company will pay less tax so that the effective tax rate is also smaller.
PENGARUH GOVERNANCE STRUCTURE DAN FUNGSI INTERNAL CONTROL TERHADAP FEE AUDIT EKSTERNAL PADA PERUSAHAAN PUBLIK DI INDONESIA Reza Wibowo; Abdul Rohman
Diponegoro Journal of Accounting Volume 2, Nomor 1, Tahun 2013
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Abstract

The purpose of this study is to examine the influence of the characteristics of governance structure (board of commissioners, audit committee, and concentration of ownership) and internal control function on external audit fees. The existence of the board of commissioners, audit committee, and concentration of ownership as a mechanism of checks and balance and internal control function as a internal control mechanism is expected to reduce control risk, so that lower external audit fees can be achieved. This study uses secondary data from financial statements and annual reports of manufacturing companies which listed on Bursa Efek Indonesia in 2009-2011. This study uses purposive sampling method and uses multiple linier regression as the analysis instrument. Before being conducted the regression test, it is examined by using the classical assumption test. The result of this study indicate that the independence board of commissioners, the independence audit committee, the meeting intensity of audit committee, and the internal audit function did not influence the external audit fees. The meeting intensity of the board of commissioners and the concentration of ownership have significant positive relationship on the external audit fees. It means that the board of commissioners who held frequent meetings and the existence of concentrated ownership will demand a high quality audit from external auditors, resulting in higher audit fees. While the size of board of commissioners and the size of audit committee have significant negative relationship on the external audit fees. It means that board of commissioners that are small, will be more effective in checks and balances the financial reporting, and will be more support the external audit function, so that there is will increase audit scope activity, that will increase audit fees. While the audit committee that ara large will increase the quality of financial reporting which leads to lower external audit fees.
ANALISIS PEMBAYARAN DIVIDEN SEBAGAI INDIKATOR KUALITAS LABA (Studi Empiris Pada Perusahaan Industri Manufaktur Yang Terdaftar Di Bursa Efek Indonesia 2012 – 2016) Indah Puspita; Herry Laksito
Diponegoro Journal of Accounting Volume 8, Nomor 1, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine whether the reported earnings of dividend-paying firms have high quality. There are four dividend features that is used for this study: dividend-paying status, dividend size, dividend increase, and dividend persistence. This quantitative research take the manufacturing companies listed on the Indonesia Stock Exchange in 2012-2016. Purposive sampling method is used to select the sample. It results 75 sample of companies per year. The data is obtained from financial statement that can be accessed through the IDX (Indonesia Stock Exchange). Multiple regression is used to analyze the hypotheses. All dividends feature (dividend paying status, dividend size, dividend increase, and dividend persistence) have significant relationship with earnings quality. This study used an accrual quality model as a proxy to measure earnings quality. Lower residual values from the model indicate higher earnings quality.

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