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All Journal Ganendra: Majalah IPTEK Nuklir Diponegoro Journal of Accounting MANAJEMEN DAN KEUANGAN Jurnal Teknologi Informasi Komunikasi Pendidikan Jurnal Studi Sosial Program Pascasarjana P-IPS Pedagogi: Jurnal Pendidikan Dasar Nursing News : Jurnal Ilmiah Keperawatan JOURNAL OF LAW AND GOVERMENT SCIENCE Prosiding SI MaNIs (Seminar Nasional Integrasi Matematika dan Nilai-Nilai Islami) Jurnal SEPA (Social Economic and Agribusiness Journal) Jurnal Ecolab Jurnal Math Educator Nusantara: Wahana Publikasi Karya Tulis Ilmiah di Bidang Pendidikan Matematika Cakrawala : Jurnal Kajian Manajemen Pendidikan Islam dan Studi Sosial Keteg : Jurnal Pengetahuan, Pemikiran dan Kajian Tentang Bunyi Buletin Ekonomi Moneter dan Perbankan JURNAL PANGAN Social, Humanities, and Educational Studies (SHEs): Conference Series JURNAL WIDYA GANESWARA Ar-Rihlah: Jurnal Inovasi Pengembangan Pendidikan Islam Jurnal Ilmu-Ilmu Pertanian BioEksakta : Jurnal Ilmiah Biologi Unsoed Jurnal Pengabdian dan Pemberdayaan Nusantara (JPPNu) Prosiding Konferensi Nasional PKM-CSR Jurnal Pendidikan dan Pengabdian Masyarakat
Darsono Darsono
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Journal : Diponegoro Journal of Accounting

 1 
FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP KEBIJAKAN DIVIDEN Novia Ayu Puspitasari; Darsono Darsono
Diponegoro Journal of Accounting Volume 3, Nomor 2, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

The Objective of this research is to analyse the influence of free cash flow, collateral assets, debt to equity ratio and profitability toward dividend policy in manufacture companies that is listed in BEI over period 2009-2011. Sampling technique used here is purposive sampling. The data is obtained based on Indonesian Capital Market Directory and audited financial reports. It is gained sample amount of 188 observations. Data analysis used descriptive statistics, classical asumption test, and multiple liniar regression analysis.  From the analysis result, it indicates that debt to equity ratio and profitability variable partially significant toward dividend policy on the level of significance less than 1 percent, while it indicates that free cash flow and collateral assets variable partially not significant toward dividend policy. While simultaneously free cash flow, collateral assets, debt to equity ratio and profitability proof significantly influent dividend policy in level less than 1 percent. Predictable of four variables toward dividend policy  is 20,4 percent as indicated by adjusted R square that is 20,4percent while the rest 79,6 percent is affected by other factors which are not included into the study model.
PENGARUH FAKTOR KEUANGAN DAN NON KEUANGAN TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN Irtanti Retno Astuti; Darsono Darsono
Diponegoro Journal of Accounting Volume 1, Nomor 1, Tahun 2012
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the influence of financial distress, debt default, disclosure,  auditor reputation,opinion shopping, and audit lag prior to the granting by the auditor's going concern opinion. Hypothesis (1) Financial distress effect on the provision by the auditor's going concern opinion, (2) Debt default affects the provision of client going concern opinion by the auditor, (3) Disclosure effect on the provision by the auditor's going concern opinion, (4) Auditor’s reputation effect on the provision by the auditor's going concern opinion, (5) Opinion shopping influence on acceptance going-concern audit opinion, (6) Audit Lag influence on acceptance going-concern audit opinion. Population of this research uses 85 manufacturing companies sample listed on Indonesian Stock Exchange (IDX) between 2006 to 2010. Samples obtained by purposive sampling. Data were analyzed with logistic regression analysis. The results showed that audit lag, the auditor's reputation and debt default the previous year affects the provision by the auditor's going concern opinion. Whereas financial distress, disclosure and  opinion shopping have no effect on the provision by the auditor's going concern opinion.
Pengaruh Struktur Kepemilikan dan Kinerja Perusahaan terhadap Kebijakan Dividen Maria Claudia Karina; Darsono Darsono
Diponegoro Journal of Accounting Volume 3, Nomor 3, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this research is to examine the effect of ownership structure and corporate performance on dividend policy. Ownership structure used in this study is managerial ownership, while the performance of companies include free cash flow, growth in assets, profitability, and leverage as an independent variable, firm size as a control variable, and dividends per share as the dependent variable. The population in this study are all companies listed on the Indonesia Stock Exchange in 2010-2012. The data that was used in this research was secondary data and selected by using purposive sampling method. Analysis model using multiple linear regression analysis. The sample used in this study were 152 companies. The analysis showed that profitability is positive and significant effect on dividend policy, while managerial ownership, free cash flow, asset growth, and leverage does not significantly affect to dividend policy.
FAKTOR – FAKTOR INTERNAL YANG BERPENGARUH TERHADAP AUDIT REPORT LAG (Studi Empiris pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia) Prama Handitya Wardhana; Darsono Darsono
Diponegoro Journal of Accounting Volume 3, Nomor 2, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this research is to analyze the factors that affect audit report lag of financial reports to the manufacturing companies listed on the Indonesia Stock Exchange. The examined factors of this research are solvability, liquidity, ownership concentration, board independence and audit committee as the independent variable, profitability and size company as the control variable, while the audit report lag as the dependent variable. The sample consists of 440 companies listed in the Indonesia Stock Exchange (IDX) and submitted financial reports to Bapepam in the period 2010-2012. The data that was used in this research was secondary data and selected by using purposive sampling method. Model analysis using multiple linear regression analysis. Using the F-test to determine the effect of simultaneous between company characteristics and capital structure. Using t-test to examine the partial correlation of each independent variable on capital structure. Based on analytical results shows that only variable ownership concentration have significant influence toward audit report lag, while variable solvability, liquidity, board independence and audit committee doesn’t have significant influence toward audit report lag.
FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI Christa Evandini; Darsono Darsono
Diponegoro Journal of Accounting Volume 3, Nomor 3, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to analyzed the factors that influence CSR disclosure in annual reports companies listed in Indonesia Stock Exchange ( IDX ) . CSR is the practices of the company to meet the expectations of the public , thus creating public legitimacy for the existence of the company . The examined factors are profitability , board size , public ownership , firm size , leverage , and growth of the company as an independent variable while CSR disclosure as the dependent variable .         The data used in this study are secondary data and selection of samples using purposive sampling method . The method used to measure CSR disclosure is the content analysis . The measurement method of content analysis is done by providing a checklist on the items of the financial statements of CSR in the company's annual report. Sample consisted of 223 companies that listed in Indonesia Stock Exchange ( BEI ) in the period 2009-2012 . Model analysis for this study using multiple linear regression analysis .         Based on the analysis results of the study showed that the only variable board size , firm size, leverage significantly affect the disclosure of CSR , while the variable profitability , public ownership , the growth of the company does not have a significant influence on the disclosure of CSR companies listed on the Stock Exchange .
PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP STRUKTUR MODAL PERUSAHAAN PEMANUFAKTURAN YANG TERDAFTAR PADA BURSA EFEK INDONESIA Ratri Dian Hestuningrum; Darsono Darsono
Diponegoro Journal of Accounting Volume 1, Nomor 1, Tahun 2012
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this research is to find out the influence of firm characteristics on capital structure in pecking order theory perspective of manufacturing companies listed on the Indonesia Stock Exchange (IDX). Characteristics of firms that allegedly affect the capital structure include: firm size , profitability, liquidity, asset structure, price earnings ratio, and growth.The population in this research is a manufacturing company listed on the Stock Exchange period 2005-2010. With purposive sampling method obtained totaling samples 501 companies. Model analysis using multiple linear regression analysis. Using the F-test to determine the effect of simultaneous between company characteristics and capital structure. Using t-test to examine the partial correlation of each independent variable on capital structure.The results showed that the variables of liquidity, profitability, and asset structure have negative and significant influence on capital structure. While the variable firm size and firm growth positively influence the capital structure. The other variable, price earnings ratio do not have influence toward capital structure.
PERSEPSI AKADEMISI DAN PRAKTISI AKUNTANSI TERHADAP AKUNTANSI FORENSIK SEBAGAI PROFESI INDONESIA Adhysti Kartika Zamira; Darsono Darsono
Diponegoro Journal of Accounting Volume 3, Nomor 3, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

This research aims to analyze the difference between academic and practitioner perceptions regarding forensic accounting as a profession in Indonesia on the issues of theory and intellectual technique, relevance, training period, motivation, autonomy, commitment, sense of community and the code of ethics. The object research was academics and practitioners in Semarang City.This research used purposive sampling technique in data collection. Data was obtained by distributing 100 questionnaires in state university and government institution such as BPK and BPKP in Semarang. 66 respondents (66%) that consist of 31 academics and 35 practitioners give their responses. Data was analyzed by Independent Sample T Test by SPSS version 22 software package.The result of this research shows that there is no significant difference in the perception between academics with practitioner in theory and intellectual technique, relevance, training period, motivation, autonomy, and the code of ethics. The result of this research shows that there is a significant difference in the perception between academics with practitioner in commitment and sense of community. Moreover, the overall respondents give a positive perception to the eighth research variables which means that according to the respondents, forensic accounting met the eighth criteria that distinguish the occupation and profession according to Pavalko’s  criteria.
Co-Authors Aan Nurfahrudianto Abdullah, Syahriar Acepudin Acepudin Adei Saputra Adelina Hasyim Adhysti Kartika Zamira Agung Prihatmojo Agus Pujianto Alben Ambarita Annisa Fadwa Rhodiyah Aprilia Dwi Handayani Apriliani Rahmawati Apriyanti Apriyanti Ardhi Yudisthira Ariadi Ariadi Arwin Surbakhti Arwin Surbakti Asep Sukana Bahar Triono Bambang Agus Sulistyono bot pranadi Budi Legowo Caswita Caswita Cherleyrian Ningsih Christa Evandini Daru Wahyuningsih Daryanta Daryanta Des Sinta Sari Desi Susanti Desy Mauliya Dewi Sri Leni Indah Dewi Wulansari Dian Devita Yohanie Dian Devita Yohanie Dian Erika Wati Dian Febrintina S Doni Andeska Dwinta Octiara Dyah Ayu Kunthi Puspitasari Dyah Widodo Eddy Purnomo Edwin Muttaqin Edy Purnomo Edy Riwidiharso Een Yayah Haenilah Eka Puspitasari Enden Sopa Sopiyana Erlina Rufaidah Fajri Arif Wibawa Fatih Istiqomah Febra Anjar Kusuma Fenny Rita Fiantik Ferdesi Hanafia Fitri Setyaningsih Fitrianingsih Fitrianingsih Gita Ade Pradana Hambali Hambali Hanny Hafiar Harjana Harjana Harsojo Harsojo Hendry Susanto Heri Usmanto Heri Wahono Herpratiwi Herpratiw Hidayatullah Hidayatullah Himmatul Aliyah Hurustiati Hurustiati Iding Iding Iffa Dian Santika Ignatius Sulistyo Ika Santia Imam Widhiono Irawan Suntoro Irlani Aprida Delima Sari Irtanti Retno Astuti Iska Aditya Pamuji Iskandar Syah Iwan Yahya Jatmiko Jatmiko Jaya Wijaya Joko Susanto Kesuma Wardani Kharisma Idola Arga Lasri Lasri Leny Marlina Lessie Novitasari Lia Dwi Arinda lina Rihatul Hima Lisda Mastina M Thoha BS Jaya M. Thoha B. Sampurna Jaya M. Thoha B.S. Jaya M.Thoha B.S Jaya Mala Rusdawati Maria Claudia Karina Maryani Maryani Mega Lestari Meri Susanti mey zulfia herman Minar Ferichani Mugiadi Mugiadi Muhad Fatoni Muhammad Fajar Maulana Muji Desy Susanty Novia Ayu Puspitasari Nurlaksana Eko Rusminto Nurmalena Nurmalena Pargito Pargito Parwono Parwono Prama Handitya Wardhana Pujiati Pujiati Purnama W Turnip Putut Ary Sadewo R Gunawan Sudarmanto R. Gunawan Sudarmanto Raden Gunawan Sudarmanto Ragil Dwi Setyo Putri Rahmat Diyanto Ratri Dian Hestuningrum Rian Suryo Darmawan RINI ADIYANI Risma Margaretha Sinaga Riza Damayanti Roseanna Febriyani Saefurrochman Saefurrochman Saifullah Saifullah Samijo, Samijo Sanun Sanun Siddiq Dharmadi Siswati Handayani Sitta Kurniawati Sorja Koesuma Sri Lisdayeni Sri Wahyuni SRI WIJIASTUTI Sudjarwo Sudjarwo Suhardi Suhardi Suhardiansyah Suhardiansyah Sumadi Sumadi Suripto Suripto Suryo Widodo Suwarjo Suwarjo Syuaibah Yoswinda Floren Tedi Rusman Tri Darmawati Trisnaningsih Trisnaningsih Tutut Zatmiko wardaya wardaya Wellfa Rina Hamer Widy Retno Sari Yulita Dwi Lestari Yuni Katminingsih Zainul Mubtadiin Zakiyah Zakiyah Zandra Dwanita Widodo