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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 26 Documents
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Search results for , issue "Volume 4, Nomor 1, Tahun 2015" : 26 Documents clear
PENGARUH UKURAN KANTOR AKUNTAN PUBLIK, SPESIALISASI INDUSTRI AUDITOR DAN AUDIT TENURE PADA BIAYA MODAL EKUITAS ( Studi Empiris pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Tahun 2010 – 2012) Desiliani, Nabella; Meiranto, Wahyu
Diponegoro Journal of Accounting Volume 4, Nomor 1, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

The aim of this study is to examine the relation between audit quality to the cost of equity capital. Variables tested in this study, namely the cost of equity capital is proxied using the earning price ratio, the size of the public accounting firm, auditor industry specialization and audit tenure. The population in this study consists of all listed firm in Indonesia Stock Exchange in year 2010, 2011, and 2012. Sampling method used is purposive sampling. A total of 66 companies in Indonesia that meet the criteria that have complete data for this study, which is expressed as a sample. This study uses multiple regression as the analysis technique using SPSS. Test results of this study indicate that the size of the audit firm is negatively significant related to the cost of equity capital. Auditor industry specialization are positively significant related to the cost of equity capital. While the audit tenure negatively related and does not significantly affect the cost of equity capital.
PENGARUH SISTEM PENGENDALIAN INTERNAL DAN TEMUAN KEPATUHAN TERHADAP OPINI AUDIT PADA PEMERINTAH DAERAH Safitri, Ni Luh Ketut Shanti Antik; Darsono, Darsono
Diponegoro Journal of Accounting Volume 4, Nomor 1, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

The aims of this research are to examine the effect of internal control weaknesses and the number of audit compliance findings on audit opinion in public sector. Prior research, Kawedar (2010), and Sipahutar and Khairani (2013) discovered that the decreasing of internal control weaknesses and the number of audit compliance findings affect the audit opinion given by the audior.This research tested 354 regional financial statements in the area of Java from 2010 until 2012. Area sampling design method was used to select the financial statements. This research used logistic regression for data analysis and hypothesis examination. The result of the study indicated that internal control weaknesses and budget realization is not significant to the audit opinion. Otherwise, audit compliance findings have negative influence to audit opinion.
ANALISIS PENGARUH MANAJEMEN LABA TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY DENGAN CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2010-2012) Dimas Prasetia; Marsono Marsono
Diponegoro Journal of Accounting Volume 4, Nomor 1, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the influence of earnings management to corporate social responsibility report with corporate governance as moderating variable. The role of corporate governance is required to minimize the influence of earnings management to corporate social responsibility report. In this study, earnings management is measured by using modified jones model, and corporate social responsibility report is measured by GRI Index. Proxies used to measure corporate governance are managerial ownership, institutional ownership, the number of audit committee, board size, and the number of board meetings.            This study use secondary data with population of manufactured companies listed in Indonesia stock exchange in 2010-2012. The method used to determine the sample is purposive sampling. The analytical method used is multiple regression.            The result of this study shows that earnings management has significant influence to corporate social responsibility report. The result of the test for moderating variables show that managerial ownership and board size have significant effect where managerial ownership has negative effect and board size has positive effect.
FAKTOR – FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN MODAL INTELEKTUAL (Studi Empiris pada Perusahaan Perbankan yang terdaftar di Bursa Efek Indonesia Tahun 2012 - 2013) Andika, Yusfendy Tri; Laksito, Herry
Diponegoro Journal of Accounting Volume 4, Nomor 1, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

The main objective of this study was to examine factors - factors that affect the disclosure of intellectual capital in the banking companies listed in Indonesia Stock Exchange in 2012 - 2013. The variables used are the Intellectual Capital Disclosure Item, Age Bank, Bank Size, Leverage, Ownership Concentration, profitability, growth, and the type of Auditors. Measurement of intellectual capital items using models of Bukh et al. 2005, namely employees, customers, information technology, processes, and reporting strategies.The sample used is secondary data from the Indonesia Stock Exchange (IDX) ie Annual Report banking company in 2012 listing on the Stock Exchange. Samples were taken by purposive sampling method, and who meet the criteria for sample selection. The sample used by 27 banks from a total of 39 banks are used.The method is applied using multiple regression analysis, the statistical test of hypothesis testing and statistical test t F. The results showed that the age of the bank, the size, and the concentration of ownership has a significant influence on the intellectual capital pengunkapan. However, this study did not find a positive effect on leverage, profitability, growth, and types of auditors on the disclosure of intellectual capital.
RELEVANSI NILAI ASET TAKBERWUJUD PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Dumanika Rizky Bimasakti; Darsono Darsono
Diponegoro Journal of Accounting Volume 4, Nomor 1, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to analyze the value relevance of intangible assets and value relevance from each intangible assets component (goodwill, license, and trade mark) in manufacture companies which listed on the Indonesian Stock Exchange. This study used Ohlson (1995) valuation theory with book value of equity (BVE) and earnings (EPS) as variable control. This research was conducted using secondary data which used purposive sampling as the sampling method. There are 418 companies over a three-year period of observation, a total of 73 companies chosen as a sample, with 3 samples that included outlier and should be excluded from samples of observation. So, the final samples are 70. The analytical method used is multiple linear regression analysis. The result of this research shows that: intangible assets positively and significantly affect stock price; goodwill, license, and trade mark positively effect stock price, but do not have significant affect. Those mean, when investing their money, the investor does not pay attention to each component of intangible asset in detail because they just look from the total amount of intangible asset.
ANALISIS PENGARUH PERTUMBUHAN ASET TERHADAP PENINGKATAN KUALITAS LAPORAN KEUANGAN AUDITAN (Studi Empiris pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Tahun 2011-2013) Anaiza Azlia; Sudarno Sudarno
Diponegoro Journal of Accounting Volume 4, Nomor 1, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

A company with growing assets will make them hard to control their manager’s action so they need more qualified Public Accounting Firm (KAP). The purpose of this research is to analyze the effect that increase of of company’s size variable shown to affect the increase of the quality of audited financial statements (auditor switching from Non Big 4 to Big 4). This research uses financial statment data of companies listed in Indonesia Stock Exchange (BEI) in the period od 2011-2013. Sample collecting method which used in this research is purposive sampling. 34 companies are used as samples. Hypothesis are tested by logistic regression analysis. The result showed that increase of company’s size variable shown to affect the increase of the quality of audited financial statements.
PENGARUH TIPE KEPEMILIKAN DAN MANAJEMEN LABA TERHADAP PEMILIHAN KAP DAN PENETAPAN FEE AUDIT PADA PERUSAHAAN YANG TERDAFTAR DI BEI Anugerah Endriawan; Sudarno Sudarno
Diponegoro Journal of Accounting Volume 4, Nomor 1, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the factors of type of ownership and earnings management thatmay affect the selection of the firm and the determination of the audit fee on companies listed in Indonesia Stock Exchange (IDX). Factors that influence the selection of the firm and the audit fee is the type of ownership of the company is divided into a company that is majority owned by the government, as well as institutional company largely owned by the financial institution, and earnings management measured by discretionary accruals Modified Jones (2010).This study uses secondary data from financial statements companies listed in Indonesia Stock Exchange in 2011-2013. By using purposive sampling method obtained a sample of 132 financial statements of the company. This study used two regression, ie logistic regression and multiple linear regression. Before performing the multiple linear regression, the data first tested using the classical assumption testThe results of this study indicate that the type of ownership of state-owned enterprises, institutional and earnings management has no effect on the selection of public accounting firm as well as the type of state enterprises ownership and earnings management does not affect the audit fee. Variable types of institutional ownership and earnings management positive and significant impact on audit fees.
HUBUNGAN ANTARA KOMITE AUDIT DENGAN KETEPATAN WAKTU PELAPORAN KEUANGAN: KUALITAS AUDITOR SEBAGAI VARIABEL INTERVENING Galih Satria Dirgantara; Sudarno Sudarno
Diponegoro Journal of Accounting Volume 4, Nomor 1, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

This study to analyze the influence of the audit committee to the timeliness of financial reporting with the quality auditors as varabel intervening. This study makes the quality of the auditor as an intervening variable because of the relationship of the audit committee as a body established by the board of directors in a company whose job is to choose the external auditors where external auditors are good is the auditor who has qualities that will tend to more quickly complete the audit assignment they receive so that financial reporting can be achieved in a timely manner.The samples used are 297 companies listed on the Stock Exchange in 2010-2012. The results of this study identified that the audit committee has an influence on the quality of auditors and the quality of the auditor has an influence on the timeliness of financial reporting.
PENGARUH MEKANISME CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN PERBANKAN (Studi Kasus Pada Bank Pembangunan Daerah di Indonesia Periode 2010-2013) Ken Hutami, Tyas Rukmi; Marsono, Marsono
Diponegoro Journal of Accounting Volume 4, Nomor 1, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to analyze the factors of corporate governance mechanism that affect the corporate financial performance in Regional Development  Bank (BPD). Independent variables used in this study are board of commissioner, board of director, audit comitte, risk comitte, audit quality, blockholder ownership and whistleblowing system. Size is used as a control variable. The method used to determine the sample was purposive sampling, which of these methods obtained a sample of 80 Regional Development Bank. The results indicate that some determinant of corporate covernance such as board of commissioner (CAR), blockholder ownership (NIM & LDR) and whistleblowing system (LDR) affect the financial performance of Regional Development  Bank (BPD). However, other factors, such as board of commissioner (NIM & LDR), board of director, audit comitte, risk comitte, audit quality, blockholder ownership (CAR) and whistleblowing system (CAR & NIM) do not explain the financial performance of Regional Development  Bank (BPD).
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI TINGKAT KEPATUHAN WAJIB PAJAK (Studi WPOP Yang Memiliki Usaha Di Kota Kudus) Rommy Susherdianto; Haryanto Haryanto
Diponegoro Journal of Accounting Volume 4, Nomor 1, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to analyze factors that influence tax compliance personal taxpayers who have business in Kudus town. The variables which are used in this research is taxpayer’s compliance as dependent variable, taxpayer’s awareness, knowledge and understanding of tax regulations, perception of the tax system’s effectiveness, quality of service tax authorities, and tax penalties as the independent variables. This study uses quantitative research methods, where the data obtained from questionnaires with  Convenience Sampling method. Data analysis in this research uses multiple linear regression analysis with SPSS 16.00 for Windows.The results of this research are as follows: (1) taxpayer’s awareness on taxpayer’s compliance is positive and significant, (2) knowledge and understanding of tax regulations on taxpayer’s compliance is positive and significant, (3) perception of the tax system’s effectiveness did not significantly gives positive influence to taxpayer’s compliance, (4) quality of service tax authorities  on taxpayer’s compliance is positive and significant, (5) tax penalties on taxpayer’s compliance is positive and significant.

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