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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 PENGADOPSIAN INTERNATIONAL FINANCIAL REPORTING STANDARD (IFRS) TERHADAP MANAJEMEN LABA (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Pada Tahun 2011 - 2012) Abhiyoga Narendra; Haryanto Haryanto
Diponegoro Journal of Accounting Volume 2, Nomor 4, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

The research aimed to give empirical evidence concerning the effect of the IFRS adoption on earnings management and the test of the difference of earnings management level between before and after the adoption. The research objects were the manufacturing companies listed in Indonesia Stock Exchange for 2 years (2011-2012). The main variables in this research are IFRS and earnings management. The research also includes several control variables i.e. size, financial leverage, market to book value and institutional investors. The data were analyzed by using multiple regression analysis and different t-test analysis. In this research, the adoption of IFRS indicates the positive effect on earnings management. The result of different test analysis also indicates that there is a statistically significant difference of earnings management level between before and after the adoption of IFRS. The other result indicates that among the four control variables, financial leverage indicate the positive effect on earnings management. Market to book value indicates a negative effect, whereas institutional investor is found not to have significant effect. Based on this research concluded that the adoption of IFRS has not fully guaranteed a decrease in earnings management yet.
PENGARUH AUDIT TENURE, AUDIT FEE, TEKANAN WAKTU, TEKANAN KLIEN DAN KOMPLEKSITAS TUGAS TERHADAP KUALITAS AUDIT PADA KAP SEMARANG Yunike Nadya Pitaloka Santoso; Tarmizi Achmad
Diponegoro Journal of Accounting Volume 8, Nomor 4, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

This research is aimed to examine the affect of audit tenure, audit fees, time pressure, client pressure and task complexity on audit quality. This research is conduted by auditor who worked on Public Accountant Firm at Semarang City. There are five hypotheses in this research, the affect of audit tenure, audit fees, time pressure, client pressure, and task complexity on audit quality. This research uses primary data that is obtained from distribution result of questionnaires to Public Accountant Firm at Semarang City. Purposive sampling method is used in this research. This research uses data analysis techniques with descriptive statistical tests, instrument testing, classic assumption tests, and hypothesis testing. The result of this research shows that audit tenure didn’t affect on audit quality. Audit fees affect on audit quality. Time pressure affects negatively on audit quality. Client pressure has significant positive effects on audit quality. Task complexity affects positively on audit quality.
FAIR VALUE MEASUREMENT: MASALAH BARU ATAU SOLUSI PADA PELAPORAN KEUANGAN (STUDI FENOMENOLOGI ATAS PANDANGAN AUDITOR) Indri Hardiani; Anis Chariri
Diponegoro Journal of Accounting Volume 3, Nomor 4, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

This study was conducted to understand and explain the use of fair value as the basis of valuation in corporate financial reporting. This study aims to answer four (4) research questions: First, how the auditors understand the meaning of fair value in accounting measurements. Secondly, how auditors see the role of fair value in increasing the relevance of accounting information. Third, whether auditors face problems in the application of fair value. Fourth, potential solutions that can be offered to overcome the problems arising in the application of fair value. This study is qualitative research with used a fenomenology intepretif approach. Data obtained using deep and direct interviews and were analyzed using techniques of analysis suggested by Moustakas (1994). The results showed that all informants can explain how to estimate fair value. However, not all informants are able to understand the meaning of fair value in the context of fair value required by the IASB (IFRS 13). In addition, all informants recognized the importance of fair value in Indonesia. Secondly, all informants agreed that the use of fair value as a basis of valuation in financial reporting is believed to improve the relevance of financial reporting. Fair value is considered more able to reflect the value of an asset or liability in accordance with the actual conditions. Third, there are problems that arised from the application of fair value as regards to the time difference between the date of the appraisal report and the cut-off date of the financial statements, audit reports pending, tax regulation, additional costs and difficulties in obtaining guidelines for the implementation of fair value. The latest findings, there are several solutions that can be offered such as the need for regulatory reform of taxation, and the need to etablish practical guidance of fair value measurement.
ANALISIS FAKTOR-FAKTOR PERGANTIAN KANTOR AKUNTAN PUBLIK (Studi Empiris Pada Perusahaan Manufaktur di Bursa Efek Indonesia Periode 2006-2010) Sulistiarini, Endina; Sudarno, Sudarno
Diponegoro Journal of Accounting Volume 1, Nomor 1, Tahun 2012
Publisher : Diponegoro Journal of Accounting

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Abstract

This study was aim to analysed and examined  empirically the factors that affect the manufacturing companies listed on the Indonesia Stock Exchange to change its public accounting firm. Factors tested in this study are accounting firm size (KAP), financial distress (DISTRESS), public ownership (PUBLIC), management turnover (CEO), and changes in audit committee (KA). Data collection used a purposive sampling method conducted on manufacturing companies listed on the Indonesia Stock Exchange in the period 2006-2010. The hypothesis tested in this study is using logistic regression analysis, because the independent variables are combination both metric and non metric. The results showed that the variables that influence auditor switching is the size of accounting firm (KAP) and management turnover. While the other variables examined in this study such as financial distress, public ownership, and changes in audit committee did not prove to affect the company’s decision to change the public accounting firm.
PENGARUH BESARAN PERUSAHAAN, LEVERAGE, FREE CASH FLOW, PROFITABILITAS DAN KUALITAS AUDIT TERHADAP MANJEMEN LABA RIIL Ning Dyah Utami; Sri Handayani
Diponegoro Journal of Accounting Volume 8, Nomor 2, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

This research aims to analyze the influence of company characteristics on real earnings management. Company characteristics in this study are firm size, leverage, free cash flow, profitability and audit quality.The population of this study are manufacturing companies listed on the Indonesia Stock Exchange for the period 2013-2017. Based on the methods of data collection used in this study is purposive sampling method, there are 490 total observational data. This research analyzes the disclosure of company characteristics in real earnings management with 3 methods of Abnormal Cash Flow From Operations, Abnormal Production Cost, and Abnormal Discretionary Expense. Multiple linear regression analysis was used as the primary tool of analysis in this research.The results of this study indicate that firm size and free cash oflow has a significant influence on real earnings management. However, leverage, profitability and audit quality have no significant effect on real earnings management.
PENGARUH PERUBAHAN TARIF PAJAK PENGHASILAN WAJIB PAJAK BADAN DAN KARAKTERISTIK PERUSAHAAN TERHADAP STRUKTUR MODAL PERUSAHAAN Desriana Nurul Qudriah; Dul Muid
Diponegoro Journal of Accounting Volume 3, Nomor 2, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

This study examined the effect of changes of corporate income tax rates and characteristics of the company's capital structure in the 2005-2011 period . By using purposive sampling method 20 samples obtained from the company's manufacturing companies. The analytical method used multiple linear analysis. In this study the dependent variable was the capital structure and five independent variables: tax reform, non-debt tax shield, liquidity, firm size, and ownership manajerial. This research showed that the five independent variables simultaneously affect the capital structure with the influence of 71,4%. Partially, the five independent variables of, company size, and managerial ownership were significantly positive effect on capital structure and liquidity were significantly negative effect on capital structure. While the independent variable tax reform and non-debt tax shield does not significantly affect the capital structure. 
PENGARUH KUALITAS PELAPORAN KEUANGAN DAN JATUH TEMPO UTANG TERHADAP EFISIENSI INVESTASI Alisya Misitama Sakti; Aditya Septiani
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 financial reporting quality and short-term debt maturity on investment efficiency. This study also examine how short-term debt maturity moderates the effect of financial reporting quality on investment efficiency. The population in this study consists of all listed firm in Indonesia Stock Exchange in year 2012. Sampling method used is purposive sampling. A criterion for firm is non financial services firm. Total data of this study is 128 data. Multiple regression with Ordinary Least Square (OLS) method used to be analysis technique. The empirical result of this study show that financial reporting quality and short-term debt maturity have positively sifnificant influenced on investment efficiency. In addition, there no significant effect on the level of use of short term debt on financial reporting quality and investment efficiency.
PENGARUH RASIO CAMEL DAN UKURAN BANK TERHADAP PREDIKSI KONDISI BERMASALAH PADA SEKTOR PERBANKAN (Studi Pada Perusahaan Perbankan yang Terdaftar Di Bursa Efek Indonesia Tahun 2007 – 2011 ) Rizky Bestari, Adhistya; Rohman, Abdul
Diponegoro Journal of Accounting Volume 2, Nomor 3, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

This research aims to analyze the effect of the CAMEL Ratio and Bank Size for thep trouble bank prediction that use ratio such as Capital Adequacy Ratio (CAR), Non Performing Loan (NPL), Net Interest Margin (NIM), Return On Asset (ROA), Operating Expense to Operating Income (BOPO), Loan to Deposite Ratio (LDR) and Bank size. The data used from annual published financial statement of Commercial bank period 2007-2011. The population in this study are 35 commercial bank, after pass the purposive samplig there are 19 bank samples. The sample of research was devided in two categoriest bank with no problem are 16 bank and 3 bank in trouble. Methode of analyze used to test the hypothesis of the research is logistic regression. The result of the research show that NIM is significant effect of the trouble bank prediction and Bank size is significant effect of the trouble bank prediction. Other variables such as CAR, NPL, ROA, BOPO,and LDR do not have significant effect the trouble bank prediction
ANALISIS PENGUNGKAPAN MANAJEMEN RISIKO (BUKTI INDONESIA) Hesti Hardana; Muchamad Syafruddin
Diponegoro Journal of Accounting Volume 8, Nomor 2, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the effectiveness of risk management disclosures where explicit disclosures are needed by users in assessing the material risks that exist in the company. This study also examines what factors influence the level of risk management disclosure. This study examined the top 130 companies (based on market capitalization ranking) listed on the IDX in 2016. The level of risk management disclosure was assessed using thematic content analysis methods, then tested with regression analysis to see which governance factors affected the level of risk management disclosure.The findings of this study indicate that the level of risk management disclosure provided is quite high. Factors that have a positive influence on the level of disclosure of risk management are institutional ownership (INSTOWN), and Beta shares (BETA). However, the proportion of Audit Committee expertise (ACEXPTS) shows a significant negative relationship. Whereas the proportion of Independent Commissioners on the Board of Commissioners (BINDP), the expertise of the Board of Commissioners (BEXPTS), the presence of the Risk Committee joined by the Audit Committee (RCAC) or not incorporated (RCSA), the presence of the Technology Committee (TC), involvement of Big 4 auditors (ADBIG4), market to book (MTB), leverage (LEV), and all control variables have no significant relationship to the level of risk management disclosures provided by the company.
PENGUKURAN TERHADAP PENGGUNAAN TEKNOLOGI INFORMASI AUDIT DAN PERSEPSI KEGUNAAN Yosua Carisma; Endang Kiswara
Diponegoro Journal of Accounting Volume 3, Nomor 3, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

Information technology today is growing very rapidly so that information technology plays an important role and become a staple of the human. This research aims to examine the use of information technology auditing and perceived importance. This research is a replication of the research that has been done by Janvrin et al (2008) in the United States with some modifications due to differences in the location of the object population, and methods of analysis. Totally responden of 46 auditors who work in the public accountant Bigfour and non Bigfour used in this study. Data analysis method that has been used is Partial Least Square with statistical programs SmartPLS 2.0 M3. This research is expected to measure the importance of the use of information technology audit so that it can directly affect the audit assessment and the effectiveness and efficiency of the work of auditors. The result of this researchindicate that perceived usefulness has a positive and significant influence with the examination of the use of information technology and the importance of perception.

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