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<![CDATA[ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN TERHADAP SAP OLEH PEMERINTAH DAERAH ]]>
<![CDATA[Lambok Maranatal]]>;
<![CDATA[Dwi Ratmono]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 6, Nomor 1, Tahun 2017 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[This study aimed to analyze the factors that influence compliance with Government Accounting Standards (GAS) by the local government. The independent variables were tested in this study is the size of the local government, the ratio of financial conditions, transfer ratio, population, employees and the audit findings of non-compliance to compliance with Government Accounting Standards (GAS). The dependent variable was tested using an index of compliance.This study uses secondary data derived from the results of the examination report the Audit Board on the Local government Financial Report in Central Java periods in 2014 and 2015. The research sample as many as 34 LGFR in Central Java each year. The total sample is 68 LGFR of 2 years of observation. The analytical method used is multiple linear regression analysis.The results showed that the audit findings of non-compliance, financial conditions and transfer ratio have significantly negative effect on compliance with Government Accounting Standards. The size of the local government, population and employees do not have a significant influence on compliance with Government Accounting Standards.]]>
<![CDATA[PENGARUH PEMANFAATAN DAN PENGGUNAAN SISTEM INFORMASI TERHADAP KINERJA INDIVIDU (Studi Kasus pada Perum BULOG Divisi Regional Jawa Tengah) ]]>
<![CDATA[Wedha Achmad Hartono]]>;
<![CDATA[Wahyu Meiranto]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 2, Nomor 4, Tahun 2013 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[The development of information technology enables the society to perform various activities better and easier. The activities include organization and business aspects. Information technology is used to improve the performance of individuals as members of a business organization which in turn is expected to increase the performance of the organization. The determinants of the effectiveness of information systems are the acceptance and the behavioral use of information technology in a company's accounting system.The aim of this study was to determine the effects of performance expectancy, effort expectancy, and social influence on the behavioral intention, as well as the effects of facilitating conditions and behavioral intention on use behavior. The research was conducted by distributing and collecting questionnaires of 70 employees of Perum BULOG Regional Division of Central Java as the respondents. The questionnaires used in this research were 60. Descriptive analysis was used in the analysis of average, median, range, and standard deviation of the independent variables, while analysis of the hypothesis was conducted by using Partial Least Square (PLS).The results showed that performance expectancy and effort expectancy had no positive effect with intention of information system. Meanwhile, social influence has positive effect with intention of information system. Facilitating conditions had positive effect with information system usage, while intentionof information system had no positive effect with information system usage.]]>
<![CDATA[PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR), UKURAN PERUSAHAAN, FINANCIAL LEVERAGE DAN MANAJEMEN LABA TERHADAP COST of EQUITY PERUSAHAAN ]]>
<![CDATA[Bella Rinobel]]>;
<![CDATA[Herry Laksito]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 4, Nomor 2, Tahun 2015 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[This study aims to investigate the influence of Corporate Social Responsibility, Company Size, Financial Leverage, and Earnings Management to Cost of Equity companies. Corporate Social Responsibility is proxied by CSDI, firm size is proxied by total assets, financial Leverage is proxied by the Debt to Asset Ratio, and Earnings manajamen proxied by using the model Utami (2005), which measures the ratio of accrual based working capital to sales. while the dependent variables used in this study is the Cost of Equity companies proxied by using method (CAPM). This study uses secondary data witch population of all companies listed on the Indonesia Stock Exchange (IDX) 2012-2013. The method used determine the sample of this study using purposive sampling. The analytical method used is multiple linear regression, and regression test before first tested the classical assumption. Based on the results of the analysis carried out of the obtained results that Corporate Social Responsibility negative effect on the Cost of Equity company, Company Size positive effect on Cost of Equity company, Financial Leverage no effect on the Cost of Equity company and Earnings Management positive effect on Cost of Equity companies.]]>
<![CDATA[ANALISIS PENGARUH STRUKTUR DEWAN KOMISARIS, STRUKTUR KEPEMILIKAN SAHAMDAN KOMITE AUDIT TERHADAP FINANCIAL DISTRESS ]]>
<![CDATA[Ariesta, Dwiki Ryno]]>;
<![CDATA[Chariri, Anis]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 2, Nomor 1, Tahun 2013 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[This study aim to examine the effect of the board structure, ownership structure and auditcommittee on financial distress. The structure of the board is measured by the proportion ofindependent commissioners, the ownership structure is measured by ownership of directors,ownership of commissioners and outside blockholders, while the audit committee is measured bythe audit committee independence. This study use a control variable is the size of the company.The population in this study is manufacture company listed on the Indonesia StockExchange in 2008-2010. Based on purposive sampling method, obtained 96 samples consisting of18 financial distress samples and 78 non financial distress samples. The criteria of financialdistress in this study is deficit equity company (negative equity) and / or get disclaimer opinionsfrom auditor. Data analysis using regression logistic by SPPS program.The results showed that the proportion of independent commissioners and audit committeeindependence have a significant effect on financial distress. While ownership of directors,ownership of commissioners and outside blockholders have no effect on financial distress.]]>
<![CDATA[PENGARUH INDEPENDENSI, KOMPETENSI, DAN TEKANAN WAKTU TERHADAP KUALITAS AUDIT ]]>
<![CDATA[Irawan Jati Kusumo]]>;
<![CDATA[Etna Nur Afri Yuyetta]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 8, Nomor 1, Tahun 2019 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[The purpose of this study is to analyze the relationship between the quality of auditing results with an auditor's independence, the time pressure given, and the auditor's competence. This study uses measures of independence, competence, and time pressure as the dependent variable. This research was conducted by using questionnaire method that was spread to 15 Public Accounting Firms (PAF) with target of eight auditors in each PAF.The results show that independence, competence, and time pressure play a significant role in the quality of audit results.]]>
<![CDATA[FLYPAPER EFFECT PADA DANA ALOKASI UMUM DAN PENDAPATAN ASLI DAERAH TERHADAP BELANJA DAERAH PADA KABUPATEN/KOTA DI JAWA TENGAH TAHUN 2011-2012 ]]>
<![CDATA[Marissa Ayu Saputri]]>;
<![CDATA[Dul Muid]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 3, Nomor 2, Tahun 2014 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[This study aims to (1) provide empirical evidence whether the DAU and revenue affect the shopping area in the District / City of Central Java. (2) To provide empirical evidence which one of the most significant influence on the shopping area between the DAU and PAD in the District / City of Central Java. (3) In order to provide empirical evidence of flypaper What happened in 2011-2012. (4) In order to provide empirical evidence whether the flypaper occur in areas with local revenue (PAD) PAD areas with high or low. The population in this study is the district/town in Central Java in the period of 2011-2012, the number of districts / cities in Indonesia are as many as 29 districts and 6 municipalities. The analytical tool used is multiple linear regression analysis. Based on the results of tests performed can be seen that: (1) PAD and DAU together have a significant impact on regional expenditure. (2) Variable DAU more significant effect on local spending compared with PAD. This proves the existence of flypaper Local Government in response to the DAU and PAD (3) Variable DAUt-1 is more significant effect on local spending compared with PADt-1. It also proves that the flypaper also occur in response to the Local Government and PADt Daut-1-1. (4) whether the fly paper effect happened in the regions which have a high Regionally Original Income or in the other way. The important findings of this research indicate that all regions although have high Regionally Original Income, experienced the flypaper effect.]]>
<![CDATA[FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP STRUKTUR MODAL PADA PERUSAHAAN WHOLESALE AND RETAIL YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2009-2013 ]]>
<![CDATA[Carrolina Rahardjo]]>;
<![CDATA[Darsono Darsono]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 4, Nomor 3, Tahun 2015 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[This study sought to examine the effect of profitability terhadapm capital structure, the company's growing influence on the capital structure, asset structure pengarub against modaol structure and the effect of firm size on the capital structure.The sample in this study is a wholesale and retail company, amounting to 75 companies.The results showed that there was a negative effect of profitability on the capital structure there is no influence sales growth on the capital structure there is a positive effect on the capital structure asset structure, there is the influence of the size of the company on the capital structure]]>
<![CDATA[AKUNTANSI SEBAGAI PEMBENTUK MITOS (Studi Fenomenologi Pada Penggunaan Angka Akuntansi Sebagai Penilai Kinerja) ]]>
<![CDATA[Putu Premadi, Ignatius]]>;
<![CDATA[Chariri, Anis]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 2, Nomor 3, Tahun 2013 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[This research is about the myths that are believed by the phenomenom of accounting research users caused by accounting process. Focus of this study is an analysis of we use accounting numbers in the budget as a performance appraisal at Diponegoro University. This study aims to analyze how members of the organization understand the meaning of governmental accounting; analyze how budgets are used as performance apparsial in the public sector organizations, and alayze accounting aspects that shape editorial team of assessors have behavior in the assessment of the budget in the public sector organizations.This study uses a phenomenological study on interview result data. The data analyzed is the interreview result with the editorial team of assessors and budgeting at University of Diponegoro in 2012. The data obtained from through direct interview process. At the end of this study can be concluded that the accounting from a myth that is trustes, belived and carried out by the assessment from budgeting. It is shown from understanding of accounting member organizarions from literative communication process, so an understanding of the organizations member about understanding the meaning of accounting based on the habbit in work filed. Besides the use of the budget as a benchmark for assessing performance is not in accordance with the rules, but because of habit and events that have happened over use budget for assess performance already belived and trusted to fit the needs of the organization.]]>
<![CDATA[ANALISIS PENGARUH RESIKO DAN EFFISIENSI TERHADAP KINERJA BANK SYARIAH (Studi Kasus pada Bank Syariah di Indonesia pada periode 2013-2017) ]]>
<![CDATA[Syahidan Afda]]>;
<![CDATA[Adityawarman Adityawarman]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 8, Nomor 3, Tahun 2019 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[This study aims to examine whether risk and efficiency affect the performance of Islamic banks in Indonesia. Risk is measured using the ratio of Reserve Requirement (RR), Financing to Deposit Ratio (FDR), Non Performing Finance (NPF), Capital Adequacy Ratio (CAR). Efficiency is measured using the ratio of Operational Expenses to Operating Income (BOPO). Islamic bank performance is measured using the Return on Assets (ROA) ratio. The population in this study consists of all Islamic banks that are and operate in Indonesia in the period 2013-2017. A total of 55 samples were used in this study with sample selection using the purposive sampling method. Analysis of the data used is descriptive statistics, classic assumption tests and hypothesis testing with multiple regression analysis methods tested using SPSS software. The results of this study indicate that Non Performing Finance (NPF) and Operational Expenses to Operating Income (BOPO) have a significant effect on the performance of Islamic banks, in contrast to Reserve Requirement (RR), Financing to Deposit Ratio (FDR), Capital Adequacy Ratio (CAR ), and Company Size that does not have a significant influence on the performance of Islamic banks.]]>
<![CDATA[PENGARUH NON-CEO FAMILY OWNERSHIP DAN UKURAN PERUSAHAAN TERHADAP KONSERVATISME AKUNTANSI DENGAN FOUNDER OWNERSHIP SEBAGAI VARIABEL PEMODERASI ]]>
<![CDATA[Mochamad Ibnu Harris]]>;
<![CDATA[Darsono Darsono]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 4, Nomor 4, Tahun 2015 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[This study aims to examine empiracally: (1) relation between non-CEO family ownership and accounting conservatism, (2) relation between company size and accounting conservatism, (3)founder ownership influence in term of relation between non-CEO family ownership and accounting conservatism.This study used a purposive sampling method in the selection of the sample, the criteria ofsamples is a manufacturing company that has managerial ownership and public ownership and then listed on the Indonesia Stock Exchange (IDX) during the period 2012-2013.The Results of this research showed non-CEO family ownershipsignificantly contribute to the selection of accounting conservatism in the financial statements, beside thatcompany size were not significantly contribute to selection of accounting conservatism. However founder ownership wassignificantly contribute in terms of non-CEO family ownership and accounting conservatism relation.]]>
