cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
-
Contact Email
-
Phone
-
Journal Mail Official
-
Editorial Address
-
Location
Kota semarang,
Jawa tengah
INDONESIA
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
 93   94   95   96   97 
PENGARUH TIPE KLIEN DAN TIPE KOMUNIKASI TERHADAP PENGUMPULAN BUKTI AUDIT (Studi Persepsi Auditor KAP di Jawa Tengah) Nur Amalia Fitriani; Anis Chariri
Diponegoro Journal of Accounting Volume 3, Nomor 2, Tahun 2014
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (155.26 KB)

Abstract

This research is replication of research by Bennett and Hatfield (2013) investigating the effect of the social mismatch between auditors and client on the collection of audit evidence. This research aims to examine the effect of client type and communication type on the collection of audit evidence. In addition, this research examines the effect of communication type as moderate between client type on the collection of audit evidence.The population of the research is auditors that work at the firm in the province of Central Java. The sample of the research is junior auditors with sampling techniques using purposive sampling. Data were collected by questionnaire and analyzed by binary logistic regression.The research findings that show client type and communication type negatively influenced the collection of audit evidence. In addition, communication type strengthened the effect of client type on the collection of audit evidence.
ANALISIS PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE TERHADAP KEMUNGKINAN FINANCIAL DISTRESS Rusdan Radifan; Etna Nur Afri Yuyetta
Diponegoro Journal of Accounting Volume 4, Nomor 3, Tahun 2015
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (356.697 KB)

Abstract

This study aimed to axamine the impact of the characteristics of good corporate governance as managerial ownership, institutional ownership, the proportion of independent commissioners, the number of boards of directors, the size of audit committee, composition of independent commissioners in the audit committee, the number of audit committee meetings, and a number of financial experts on audit committee the possibility of financial distress. This study uses the size of the company as a control variable. The population in this study includes all companies listed on the Bursa Efek Indonesia  (BEI) in 2013. The samples conducted  by purposive sampling  method. Criteria for financial distress company is a company with negative earnings per share in the reporting period. The sample used in this study were non-financial companies that have availability annual report in 2013. The total sample is 90 companies, which consists of 45 companies financial distress as well as 45 non-financial companies with similar industry distress and accounting reporting period. The analysis technique used is logistic regression. The results of anlysis showed that the variables of institutional ownership, number of board of directors, the composition of independent commissioners in the audit committee, the number of audit committee meetings, and the number of audit committee financial expert in a significant negative effect on the possibility of financial distress, while variable managerial ownership,  the proportion of independent commisioners, and the size of the audit committee did not significantly affect the financial distress.
PENGARUH PENGUMUMAN PEMBELIAN KEMBALI SAHAM (BUY BACK) TERHADAP RESPON PASAR: STUDI PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) Muhammad Luky Junizar; Aditya Septiani
Diponegoro Journal of Accounting Volume 2, Nomor 3, Tahun 2013
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (383.382 KB)

Abstract

This study aims to determine the effects of the buy-back announcement to the market response at the companies listed in the Indonesian Stock Exchange under the regulation of Bapepam-LK No. XI.B.3 XI.B.2 on the buy-back procedure. This study uses the average daily abnormal return and the average daily trading volume activity to confirm that the information from the buy back announcement has significant effects to the market. This study also uses the average cumulative abnormal return and trading volume activity to investigate differences in cumulative abnormal returns and trading volume activity before and during the buy-back announcement. The study population was all the companies which performed buy back actions during 2008-2012. The research samples are 20 announcements. Data were analyzed using T-test and Paired Sample Test/Wilcoxon-Signed Rank Test. Calculation of expected return uses the market model utilizing a simple OLS regression (Ordinary Least Squares). The results show that buyback announcements have significant effects and there are differences in the average cumulative abnormal return before and after the announcement of the buy-back. In addition, information on buy back announcement significantly influences on the volume of trading activity, there are differences in the average trading volume activity before and during the transaction in progress.
PENGARUH KINERJA KEUANGAN DAN ISLAMIC GOVERNANCE TERHADAP PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PADA BANK SYARIAH Ferdyan Wana Saputra; Adityawarman Adityawarman
Diponegoro Journal of Accounting Volume 5, Nomor 4, Tahun 2016
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (623.823 KB)

Abstract

This research aims to analyze the factors that affect the disclosure of social responsibility on Islamic banks in Indonesia. The measurement of social responsibility disclosure for Islamic banks to use the ISR Index issued by AAOIFI (Accounting and Auditing Organization for Islamic Financial Institutions) is the international organization that regulates the Islamic financial institutions that exist throughout the world.Samples are included in the bank's Islamic banks, always doing social responsibility reporting in annual reports as well as assessing the level of disclosure of social responsibility for 2010-2014. Samples were selected using purposive sampling method and obtained 55 samples.The data used is secondary data, such as financial statements, annual reports, and ISR Index. Analysis of the data used is descriptive statistics, the classic assumption test, and regression analysis.The results of this study showed that a measure of bank, age, size of bank's Shariah Board of Trustees and the size of the Board of Commissioners effect significantly against the disclosure of social responsibility on Islamic banks. Meanwhile, return on assets and return on equity has no effect significantly against the disclosure of social responsibility on Islamic banking.
PENGARUH CORPORATE SOCIAL RESPONSIBILITY DALAM PERSPEKTIF LINGKUNGAN TERHADAP MANAJEMEN LABA (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia 2012-2013) Reza Hanung Pradipta; P. Basuki Hadiprajitno
Diponegoro Journal of Accounting Volume 4, Nomor 4, Tahun 2015
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (335.872 KB)

Abstract

This study aims to examine the effect of corporate social responsibility (CSR) in environmental perspective to earnings management. The purpose of this study is to provide empirically evidence about the effect of CSR in environmental perspective to earnings management. The independent variable of this study is CSR, the dependent variable is earnings management, and control variables are natural logarithm of firm size, leverage and profitability measured by return on asset (ROA). CSR measured by CSR disclosure with GRI G3.1, environmental disclosure as the indicator. Firm size measured by using natural logarithm of total assets. Leverage measured by comparing total debt with total assets. Profitability measured by using return on assets (ROA). ROA measured by comparing total net profit with total assets. Earnings management measured by discretionary accruals (DA). The population in this study are 298 manufacturing companies which listed on Indonesian Stock Exchange in the period of 2012-2013. Sample were selected by purposive sampling method and finally obtained 146 manufacturing companies that fulfill the criteria. Data were analyzed using multiple regression analysis model.The result show that CSR significant positively influence earnings management. Based on the result, it conclude that earnings management decision is influenced by its attitude about CSR.
TERHADAP KEPATUHAN PENGUNGKAPAN PSAK 46 PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2014-2016 Pernando Simamora M; Dwi Cahyo Utomo
Diponegoro Journal of Accounting Volume 6, Nomor 4, Tahun 2017
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (121.054 KB)

Abstract

The purpose of this study is to examine the influence of corporate governance factors to PSAK 46 in annual reports of manufacturing companies that listed on the Indonesia Stock Exchange in the year 2014-2016. Factors of corporate governance used in this study is independency board of commisioners, foreign member in board of commisioners, size board of commisioners, managerial ownership and audit quality.The population of this study are all manufacturing companies listed on the Indonesia Stock Exchange (BEI) in the year 2014-2016. Total sample are 134 annual reports of manufacturing companies as determined by purposive sampling method. This research analyzes PSAK 46 disclosure in annual reports by the method of content analysis. Data analysis was performed with the classical assumption, dummy test and hypothesis testing of regression method.The results of this study indicate that independency board of commissioners, foreign member in board of commisioners, size board of commisioners and managerial ownership did not have significant influence to the PSAK 46 disclosure. Audit quality have significant influence to PSAK disclosure.
PENGARUH RISIKO LITIGASI TERHADAP KUALITAS PELAPORAN KEUANGAN DENGAN KEAHLIAN HUKUM KOMITE AUDIT SEBAGAI VARIABEL PEMODERASI (Studi pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia periode 2010-2012) Asti Awalia; Daljono Daljono
Diponegoro Journal of Accounting Volume 3, Nomor 3, Tahun 2014
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (505.639 KB)

Abstract

The quality of financial reporting becomes an important basis for decision-making parties with an interest in the company. This study aims to obtain empirical evidence about the relationship between the financial reporting quality, litigation risks, and the audit committee of legal experts. Financial reporting quality measured using discretionary accruals value that indicates whether there is any indication of earnings management. The study used a sample of companies listed on the Indonesia Stock Exchange over the period 2010-2012 were obtained by purposive sampling method based on certain criteria. The total final samples used in this study were 61 companies. Technical analysis is the analysis of Moderated Regression Analysis. Statistical test results showed that the risk of litigation research significant positive effect on discretionary accruals, which is an inverse measure of the financial reporting quality.  In addition, the results show no evidence that the legal experts audit committee moderating the relationship between litigation risk and the quality of financial reporting.
PENGARUH PENERAPAN SAK BERBASIS IFRS TERHADAP FEE AUDIT PADA PERUSAHAAN-PERUSAHAAN MANUFAKTUR YANG LISTING DI BEI PADA TAHUN 2010 DAN 2013 Afina Fauziyyah; Sudarno Sudarno
Diponegoro Journal of Accounting Volume 4, Nomor 2, Tahun 2015
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (194.491 KB)

Abstract

The aim of this study is to examine the influence of International Financial Reporting Standards (IFRS) adoption on audit fees in Indonesia. Client size, client complexity, and client risk used as control variable.The population in this study consists of manufactured listed firm in Indonesia Stock Exchange in year 2010 and 2013. Sampling method used is purposive sampling and used Ordinary Least Squares (OLS) cross-sectional regression as the analysis instrument. The final sample consists of data from a total of 116 financial statements representing 58 listed companies. The empirical result of this study show that members of international accounting firms (BIG4), client size, and client complexity have positively sifnificant influenced on audit fees. The adoption of IFRS has not significantly increased audit fees for Indonesian listed manufactured companies influenced on audit fees.
PENGARUH ORIENTASI ETIKA TERHADAP SENSITIVITAS ETIKA AUDITOR DENGAN KOMITMEN PROFESIONAL DAN KOMITMEN ORGANISASI SEBAGAI VARIABEL INTERVENING (Studi Pada Auditor KAP di Kota Semarang) Dani Adi Kurniawan; Indira Januarti
Diponegoro Journal of Accounting Volume 2, Nomor 2, Tahun 2013
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (187.049 KB)

Abstract

The aim of this research is to provide empirical evidence about the effects of idealism andrelativism of ethics orientation of professional commitment and the commitment of theorganization. In addition, this research is try to give empirical evidence about the effects ofprofessional commitment to organizational commitment. Furthermore, To provide empiricalevidence about the effects of idealism and relativism of ethics orientation, professional commitmentand also ethical sensitivity of organizational commitment.Population in this research are auditors who work in the public accountant office inSemarang. The number of samples obtained by using convenience sampling technique are 45respondents. The kind of data used is primary data. Furthermore, collecting data method used iscollecting data method by using questionnaire.The results of research using the PLS are : idealism and relativism influence significantly toprofessional commitment , Idealism significantly influence to organizational commitment, whereasrelativism does not significantly influence to organizational commitment. Professionalcommitments take effect insignificantly to the to organizational commitment. Idealisms, relativism,and the Organizational commitment take effect to ethical sensitivity, whereas professionalcommitment does not influence significantly towards ethical sensitivity. The influence ofintervening of idealism towards ethical sensitivity through professional commitment is notaccepted. The influence of intervening of idealism towards ethical sensitivity throughorganizational commitment is accepted.
PENGARUH KEPATUHAN AUDITOR PADA KODE ETIK DAN ETIKA PROFESI TERHADAP KUALITAS AUDIT (Studi Empiris pada Kantor Akuntan Publik di DKI Jakarta) Mayuri Ahda Valen; Sudarno Sudarno
Diponegoro Journal of Accounting Volume 7, Nomor 4, Tahun 2018
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (702.314 KB)

Abstract

The purpose of this study is to determine the impact of auditor’s compliance to integrity, independency, professional efficiency, professional conduct, and confidentiality of information as ethical code of auditing on audit quality. The study used primary data by sending questionnaires to auditors work at DKI Jakarta Public Accounting Firm which listed in Otoritas Jasa Keuangan. Out of 152 questionnaires distributed, 102 were collected and analyzed using multiple regression analysis with SPSS 22.0. The test results proved that auditor’s compliance to integrity, independency, professional efficiency, professional conduct, and confidentiality of information as the ethical rules of auditing had positively significant impact on audit quality. It means the higher auditor’s compliance to ethical rules of auditing, the greater the impact on the quality of audit.

Page 95 of 189 | Total Record : 1889

 93   94   95   96   97 

Filter by Year

2012 2024


Reset
Filter By Issues
All Issue Volume 13, Nomor 3, Tahun 2024 Volume 13, Nomor 2, Tahun 2024 Volume 13, Nomor 1, Tahun 2024 Volume 12, Nomor 4, Tahun 2023 Volume 12, Nomor 3, Tahun 2023 Volume 12, Nomor 2, Tahun 2023 Volume 12, Nomor 1, Tahun 2023 Volume 11, Nomor 4, Tahun 2022 Volume 11, Nomor 3, Tahun 2022 Volume 11, Nomor 2, Tahun 2022 Volume 11, Nomor 1, Tahun 2022 Volume 10, Nomor 4, Tahun 2021 Volume 10, Nomor 3, Tahun 2021 Volume 10, Nomor 2, Tahun 2021 Volume 10, Nomor 1, Tahun 2021 Volume 9, Nomor 4, Tahun 2020 Volume 9, Nomor 3, Tahun 2020 Volume 9, Nomor 2, Tahun 2020 Volume 9, Nomor 1, Tahun 2020 Volume 8, Nomor 4, Tahun 2019 Volume 8, Nomor 3, Tahun 2019 Volume 8, Nomor 2, Tahun 2019 Volume 8, Nomor 1, Tahun 2019 Volume 7, Nomor 4, Tahun 2018 Volume 7, Nomor 3, Tahun 2018 Volume 7, Nomor 1, Tahun 2018 Volume 6, Nomor 4, Tahun 2017 Volume 6, Nomor 3, Tahun 2017 Volume 6, Nomor 2, Tahun 2017 Volume 6, Nomor 1, Tahun 2017 Volume 5, Nomor 4, Tahun 2016 Volume 5, Nomor 3, Tahun 2016 Volume 5, Nomor 2, Tahun 2016 Volume 4, Nomor 4, Tahun 2015 Volume 4, Nomor 3, Tahun 2015 Volume 4, Nomor 2, Tahun 2015 Volume 4, Nomor 1, Tahun 2015 Volume 3, Nomor 4, Tahun 2014 Volume 3, Nomor 3, Tahun 2014 Volume 3, Nomor 2, Tahun 2014 Volume 3, Nomor 1, Tahun 2014 Volume 2, Nomor 4, Tahun 2013 Volume 2, Nomor 3, Tahun 2013 Volume 2, Nomor 2, Tahun 2013 Volume 2, Nomor 1, Tahun 2013 Volume 1, Nomor 1, Tahun 2012 More Issue