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Diponegoro Journal of Accounting
Published by Universitas Diponegoro
ISSN : 23373806     EISSN : -     DOI : -
Core Subject : Economy,
Media publikasi karya ilmiah lulusan S1 Prodi Akuntansi Fakultas Ekonomika dan Bisnis Universitas Diponegoro yang memuat berbagai hasil penelitian maupun kajian di bidang akuntansi.
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Articles 1,552 Documents
ANALISIS FAKTOR- FAKTOR YANG MEMPENGARUHI GOOD CORPORATE GOVERNANCE RATING ( Studi Kasus pada Perusahaan yang Terdaftar Dalam Laporan Indeks CGPI Tahun 2009-2011) Pamungkas, Ichsan; Muid, Dul
Diponegoro Journal of Accounting Volume 2, Nomor 3, Tahun 2013
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Abstract

This research aims to examine the effects of firm’s characteristics on Good Corporate Governance (GCG) rating, refers to the study done by Ariff et al (2007) in Malaysia. There are differences between this research and the research done by Ariff et al, such as samples and regression tools used. This research analyzing firm characteristics as determinants of good corporate governance score in Indonesia. The firm’s characteristics are divided into 8 variables: profitability, ownership concentration, firm’s size, leverage, growth of sales, firm’s age, countries of operation, and firm’s valuation. The population of this research is all firms which are listed in Corporate Governance Perception Index (CGPI) in year 2009-2011. Sampling method used in this research is purposive sampling. Based on purposive sampling that has been done, the collected samples are 11 firms. Analysis technique used in this research is multiple linear regression because score based on criterias made by IICG is used to measure the dependent variables.The empirical results show that ownership concentration, firm size, firm’s age, and firm’s valuation have positively significant influenced on assesment of GCG mechanism. High percentage of ownership, increasing ages, Tobins’s Q ratio and high total asset will affect higher CG score. While profitability, leverage, growth of sales, and countries of nation has no significant influenced on GCG rating.
FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN CSR (CORPORATE SOCIAL RESPONSIBILITY) PADA PERBANKAN SYARIAH DI INDONESIA Aviciena Zanjabil; Adityawarman Adityawarman
Diponegoro Journal of Accounting Volume 4, Nomor 3, Tahun 2015
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Abstract

This study aims to examine the factors that affect the disclosure of CSR (Corporate Social Responsibility). Factors tested taken based on Islamic principles. Factors tested are IG - Score (Islamic Governance- Score) and IAH (Investment Account Holder). The population in this study is used throughout the Islamic banking in Indonesia. A total of 11 Islamic banking being the object of this study. Data collection method is study documentation using  the  annual  report  of  each  Islamic  banking  between  2011  to  2013.  Regression analysis was used as a method of data analysis in research. The results showed that the variables of the IG - Score and the IAH has a significant association with the disclosure of CSR. In other words, the level of disclosure of CSR on Islamic banking is influenced by both factors.
PENGARUH KARAKTERISTIK KOMITE AUDIT TERHADAP PENGUNGKAPAN MODAL INTELEKTUAL Ningsih, Manggar Wigati; Laksito, Herry
Diponegoro Journal of Accounting Volume 3, Nomor 2, Tahun 2014
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Abstract

This research aims to analyze the audit committee characteristics that influencing the intellectual capital disclosure at the financial companies listed on the Stock Exchange in 2010 until 2012. The audit committee characteristics that was used in this research are audit committee size, number of audit committee meetings, and  financial expertise on the audit committee which are independent variables. Board independence, listing age, profitability, and firm size are control variables. The intellectual capital disclosure is the dependent variable. The population of this research are all financial companies listed on the Stock Exchange in 2010 until 2012. Total research sample is 63 financial firms that selected with purposive sampling. This research analyzes the company's annual report using the method of content analysis. Data analyzed with test of classical assumptions, test of hypothesis, and multiple linear regression analysis method. The results of this research indicate that audit committee size and number of audit committee meetings have positively significant effect to the overall intellectual capital disclosure. Independence of audit committee and financial expertise have no significant effect to the intellectual capital disclosure.
PENGARUH UKURAN PERUSAHAAN DAN MEKANISME CORPORATE GOVERNANCE TERHADAP PENGUNGKAPAN RISIKO Vivi Indriana; Warsito Kawedar
Diponegoro Journal of Accounting Volume 8, Nomor 1, Tahun 2019
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Abstract

The purpose of this study was to examine the effect of company size and corporate governance on corporate risk disclosure. Independent variable in this study are company size (total asset, total sales, and number of company employees), concentrated ownership structure, independent board of directors, independent board of commissioners, educational background of the chief commissioner, independent audit committee, and type of auditor. Dependent variable used in this study is risk disclosure.This study used secondary data. The population in this study were 456 manufacturing companies’ annual report listed on the Indonesia Stock Exchange in 2014-2016. Based on the purposive sampling method, the samples obtained were 141 companies. The hypothesis in this study was tested using multiple regression analysis.The results of the analysis show that the variable total assets, total sales, number of employees, independent board of directors, auditor type have a positive relationships on risk disclosure. Concentrated ownership structures have a negative relationship on risk disclosure. Independent board of commissioners, educational background of the president commissioner, and independent audit committee have no relationship on risk disclosure.
ANALISIS PENGARUH ISLAMIC CORPORATE GOVERNANCE TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (Studi kasus pada Bank Syariah di Asia) Adiertanto, Charles Pramudita; Chariri, Anis
Diponegoro Journal of Accounting Volume 2, Nomor 1, Tahun 2013
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Abstract

This study aims to analyze the characteristic factors of Islamic CorporateGovernance in Islamic banks in Asia region that can affect the disclosure of corporatesocial responsibility (CSR) in the Annual Reports of Islamic banks. These characteristicfactors such as Islamic Governance (including the presence of the supervisory board,composition Islamic sharia supervisory board skills), the size of board of commissioners,independent commissioners, board of commissioners meeting, size of the audit committee,audit committee independence, audit committee meetings and profitability.Populations of this research are the Islamic banks in Asia, overall the sampleconsists of seven sharia banks which are the members of AAOIFI and three (3) Islamicbanks in Indonesia which are not yet become a members, but have adopted regulations andstandards arranged by AAOFI. So that there are 10 Islamic banks in the sample with 50annual reports that are determined through purposive sampling. This study analyzed theannual reports of Islamic banks with a panel method analysis. Data analysis wasperformed with the classical assumption test and hypothesis testing using multiple linearregression method.The results of this study indicate that of the eight independent variables, sevenvariables affect the disclosure of CSR, but the four variables (composition of independentcommissioners, board of commissioners meeting, the size of board of commissioners,composition of audit committee independence) has a negative coefficient so the hypothesisis rejected four variables and the third variable (Islamic Governance, the size of board ofcommissioners, audit committee meetings ) positively influence the level of CSR disclosure.While the profitability variable is not a positive influence on the level of CSR disclosure.
PENGARUH FAKTOR INTERNAL DAN EKSTERNAL PERUSAHAAN TERHADAP AUDIT DELAY DAN TIMELINESS Yulintang Kurniawan; Herry Laksito
Diponegoro Journal of Accounting Volume 4, Nomor 1, Tahun 2015
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Abstract

The purpose of this study was to examine the influence of Internal and External Factors on the likelihood of audit delay and timeliness . Indicators used to measure for internal company effect is profitability, solvency, company age, company size then external company effect is going concern audit opinion, audit delay is intervening variable and dependent variable is timeliness. This study uses secondary data to the entire population of companies listed in Indonesia Stock Exchange ( IDX ) 2012-2013. The method used to determine the sample using purposive sampling.Results of hypothesis testing showed that the size commpany, going concern audit opinion and age company have no significant effect on the likelihood of audit delay. While the proportion of independent profitability, reputation public accounting firm, solvency significantly affect the likelihood of audit delay and audit delay significantly affect the likelihood of timeliness.
PENGARUH LEVERAGE TERHADAP MANAJEMEN LABA DENGAN CORPORATE GOVERNANCE SEBAGAI VARIABEL PEMODERASI Naftalia, Veliandina Chivan; Marsono, Marsono
Diponegoro Journal of Accounting Volume 2, Nomor 4, Tahun 2013
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Abstract

This research aimed to analyze the influence of leverage to earnings management and  the ability to analyze the influence corporate governance  consisting of institusional ownership, managerial ownership, audit quality, and independent commisioner in influencing earnings managemen  on the listed manufacturing companies spesifically consumer goods in Indonesia Stock Exchange during years 2009-2011.In this research, there were one dependent variables, one independent variables, and four moderating variables. The dependent variable in this study is earnings management. The independent variable of this study is leverage. Measurement of earnings management using the Modified Jones (1995) as the best estimate of the ability estimate earnings management activities with minimum standard error and standard deviation. Independent variable in this study is leverage. Moderating variable in this study consists of institutional ownership, managerial ownership, quality audits, and independent board.The results showed that leverage significantly influence to earnings management . moderating variables that influence the relationship of leverage to earnings management is institutional ownership. Meanwhile managerial ownership, the proportion of independent board and audit quality is not moderating variables.
PENGARUH EFEKTIVITAS KOMITE AUDIT TERHADAP KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN Juwita Hastuti; Wahyu Meiranto
Diponegoro Journal of Accounting Volume 6, Nomor 1, Tahun 2017
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Abstract

The objective of  the study are to examine the effect of audit committee effectiveness and the timeliness of financial reporting on manufacturing companies, which listed on Indonesia Stock Exchange in 2012-2014. The audit committee effectiveness based on DeZoort’s index that divided into four indicators such as audit committee expertise, audit committee charter, audit committee audit size, and audit committee meetingsThe population used in this study is all manufacturing companies which listed on Indonesia Stock Exchange in 2012-2014 with a total sample of 200 companies. The sampling method used in this study is purposive sampling. The data used is secondary data that are audited annual report in 2012-2014 which has been published. This study uses the technique of multiple linier regression analysis. The results showed that the audit committee expertise, audit committee size, and audit committee meetings negatively affect audit report lag. While the audit committee charter not significantly affect audit report lag.
DETERMINAN PENGUNGKAPAN RISIKO PADA PERUSAHAAN NONKEUANGAN DI INDONESIA Yogi Utomo; Anis Chariri
Diponegoro Journal of Accounting Volume 3, Nomor 3, Tahun 2014
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Abstract

The aim of this study is to examine the determinants of risk disclosure on non-financial companies in Indonesia. The population of this study is non-financial companies listed on the Indonesia Stock Exchange in 2012. Sampling is done by using purposive sampling method. Sample of this study is consisted of 335 non-financial companies in Indonesia. Hypothesis are tested by multiple regression analysis. The results showed that the ownership structure, independent directors and audit committees did not significantly affect the risk disclosures, while leverage, type of industry, and frequency of board meetings have positive significant effect in risk disclosures. The higher the leverage, the more complex type of industry, and the higher frequency of board meetings may enhance the risk disclosures on the companies.
PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY DAN KUALITAS LABA: APAKAH MEREKA CERMINAN PERILAKU OPORTUNISTIK MANAJER? Rivi Indriani; Muchamad Syafruddin
Diponegoro Journal of Accounting Volume 8, Nomor 2, Tahun 2019
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Abstract

The purposive of this research is to examine whether the level of Corporate Social Responsibility disclosure (CSRD) influences earnings management in both ordinary companies and export-oriented companies. The independent variable used in the research is Corporate Social Responsibility while the dependent variable in the research is earnings management. In addition, the theory used in this study is stakeholder theory.This research uses regression analysis method with secondary data obtained by purposive sampling method. Research data is secondary data from financial statements and annual reports of manufacturing firm that listed on the Indonesia Stock Exchange in 2017.The results of this research is indicate a positive influence between the level of corporate social responsibility disclosure (CSR) on earnings management in ordinary companies. While for export-oriented companies, there is a negative influence between the level of corporate social responsibility disclosure (CSR) on earnings management.

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