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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 19 Documents
 1   2 
Search results for , issue "Volume 5, Nomor 2, Tahun 2016" : 19 Documents clear
PENGARUH EFEKTIVITAS KOMITE AUDIT TERHADAP FINANCIAL DISTRESS (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2012-2014) Yohanna Bregiba Lolaninta Br Purba; Herry Laksito
Diponegoro Journal of Accounting Volume 5, Nomor 2, Tahun 2016
Publisher : Diponegoro Journal of Accounting

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Abstract

This study investigates the impact of audit committee effectivity on financial distress. This study use three charachteristics of audit committee that is size of audit committee, frequency of audit committee meeting and competence of audit committee. This study use one control variable is leverage. Population that use in this study is 405 manufacture listed firms in Indonesia Stock Exchange in 2012-2014. Based on purposive sampling method, there are 210 samples that consist of 54 financially distressed firms and 156 non financially distressed firms. Financial distress criteria is measure by discriminant value by Altman modification (Z-score). Data analysis using logistic regression with SPSS 21. The result from this study show that frequency audit committee meeting has significant negative affect with financial distress
PENGARUH INTELLECTUAL CAPITAL TERHADAP NILAI PASAR DAN KINERJA KEUANGAN PERUSAHAAN Claudia, Andriane; Afri Yuyetta, Etna Nur
Diponegoro Journal of Accounting Volume 5, Nomor 2, Tahun 2016
Publisher : Diponegoro Journal of Accounting

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Abstract

The aim of this study is to examine the influence of  intellectual capital on financial performance and market value of the company. Independent variable used in this study is intellectual capital which measured by VACA, VAHU, and STVA, while dependent variable are financial performance consists of Return on Asset, Return on Equity, Growth Revenue, and Economic Value Added, and the market value measure by Market to Book ValueThe population used in this study consist of stated-own enterprises listed on the Indonesia Stock Exchange in 2010-2014. The sampling method used in this study is purposive sampling and obtained 17 companies. This study uses multiple regression analysis for hypotheses testing.The results of this study showed that intellectual capital simultaneously influence in return on asset, return on equity, growth revenue, economic value added and market to book value, but when its component partially tested, each component showed a different effect to the dependent variables.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN KINERJA PENGELOLAAN LINGKUNGAN PERUSAHAAN-PERUSAHAAN DI INDONESIA Ahmad Fadhil Mubarok; Muchamad Syafruddin
Diponegoro Journal of Accounting Volume 5, Nomor 2, Tahun 2016
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to analyze the factors that affect to disclosure of the company's environmental management performance in Indonesia. Measurements for the disclosure of corporate environmental management performance using PROPER issued by the Ministry of Environment and Forestry of the Republic of Indonesia. Object in this study are companies included in industry mining, agro-industry and manufacturing, are listed in the Indonesia Stock Exchange and always conduct financial reporting and assessed its environmental management performance through proper in 2012-2014. The sample was selected using purposive sampling method and obtained 86 sample. Data used is secondary data, such as financial statements, ACGS, and PROPER. Analysis of the data used is descriptive statistics, the classic assumption test, and regression analysis. The results of this study showed that the research period, environmental visibility, organisational visibility, profitability, financial distress and corporate governance significantly affect to the disclosure of corporate environmental management performance.
PENGARUH MANAJEMEN LABA TERHADAP PROBABILITAS OPINI AUDIT: STUDI PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA TAHUN 2012-2014 Anggy Marta Purnama Sari; Imam Ghozali
Diponegoro Journal of Accounting Volume 5, Nomor 2, Tahun 2016
Publisher : Diponegoro Journal of Accounting

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Abstract

This study does to examine the effect of earnings management as measured by discretionary accruals as an independent variable on audit opinion probability. Audit opinion variable used divided into two categories is : (i) audit opinion for the going concern qualification (GC) and audit opinion for qualification except a going concern uncertainty (NGC). The test is done to examine the influence variables of earnings management on probability of audit opinion.This study using data types is secondary data. The study population was all manufacturing companies listed on the Indonesia Stock Exchange. The sampling method used in this research is purposive sampling with criteria of the manufacturing company that publishes an annual report and audited financial report the period of 2012-2014. This study on the test devidig the sample into two categories is  full sample of manufacturing company with the total number 291 samples and the sample companies of distressed financial with the total number is 51 samples. The analysis technique used is logistic regression analysis.The results showed  that the earnings management discretionary accruals variables significantly influence to probability of audit opinion going concern qualification (GC) the overall sample testing is full sample of manufacturing company and the sample companies of distressed financial. While the earnings management variable not significantly influence to probability of audit opinion including qualification except going concern uncertainty (NGC) the overall sample testing is full sample of manufacturing company and the sample companies of distressed financial.
PENGARUH KOMITE AUDIT, AUDIT EKSTERNAL DAN DEWAN KOMISARIS TERHADAP MANAJEMEN LABA Rosana Velly Hermitasari; Agus Purwanto
Diponegoro Journal of Accounting Volume 5, Nomor 2, Tahun 2016
Publisher : Diponegoro Journal of Accounting

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Abstract

      Audit committee, External Audit, and Board of Commissioner have a very important role to oversee the financial reporting process and monitor the propensity of a company managers to manipulate earnings.      This study uses secondary data from annual reports and financial statements on non-financial companies listed on the Indonesia Stock Exchange in 2014. The sampling method used is purposive sampling. The total number of samples in this study were 93 data, but after going through the stages of data processing, there are 1 of data outliers that should be excluded from the sample. Thus, the total number of eligible final sample was observed that 92 data. Variable earnings management, activeness of the audit committee, the expertise finance of audit committee , external audit , the expertise finance of commisioner, indpendence of commisioner and activeness of commisioner   actionanalyzed by Ordinary Least Square regression.      Activeness of the audit committee and the expertise finance of commisioner significantly do not impact of earnings management, while the external audit significantly impact the earnings management. However, the expertise finance of audit committee, the board of activeness of commisioner   and the indpendence of commisioner independence have not significant effect on earnings management.
ANALISIS HUBUNGAN SIMULTANITAS ANTARA KEBIJAKAN HUTANG DAN KEBIJAKAN DIVIDEN Ananda Dian Damayanthi; Puji Harto
Diponegoro Journal of Accounting Volume 5, Nomor 2, Tahun 2016
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this research is to analyze the simultaneous relationship between debt policy and dividend policy, the influence of market to book value, concentration ownership, return on assets, and firm size to dividen policy and the influence of market to book value, concentration ownership, liquidity, and firm size to debt policy of non-financial and non-banking companies were listed on Indonesia Stock Exchange.Sample in this research were selected by using purposive sampling method with some selected criterias. 72 companies listed on 2010 until 2014’s Indonesia Stock Exchange were chosen as sample. The statistic method that used in this research are descriptive analysis, classical assumption test (Normality test, Heteroscedasticity test, multicollinearity test, autocorrelarity test), simultaneous equation models analysis (Two Stage Least Squares), Hausman Test, hypothesis test (F-statistics Test, t-statistics test, and Coefficient of Determination Test).The results showed that debt policy is related positive significant to dividend but dividend policy is related positive not significant simultaneously to order debt policy. Liquidity has a negative significant to debt; concentration ownership has a negative and not significant to debt policy; firm size and investment opportunity set have a positive and not significant effect debt policy. Concentration ownership and profitability have a significant positive effect to dividend policy; firm size and investment opportunity set have a positive not significant effect dividend policy.
ANALISIS PENGARUH CORPORATE GOVERNANCE STRUCTURE TERHADAP FEE AUDIT EKSTERNAL Meliani Mukti; Etna Nur Afri Yuyetta
Diponegoro Journal of Accounting Volume 5, Nomor 2, Tahun 2016
Publisher : Diponegoro Journal of Accounting

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Abstract

The aim  of this study  is to examine  the influence  of   corporate  governance   structure  such  as non- executive   board   independence,    non-executive    board   size.   non-executive    hoard   meeting,   audit committee  size,  audit  committee   meeting,   audit  committee   expertise.and   ownership   concentration to the external  audit fee.  17w population   used  in this study  consist  of manufacture  firms   listed  on the Indenesia  Stock  Exchange   in 2012-2014.   The sampling   method  used  in this study  is purposive sampling   and  obtained   33  samples.   This  study  uses  multiple   regression   analysis  for   hypotheses testing.   The   results   of  this  study   show   that   variables   of  non-executive    board   size   and   audit committee   size  had positively   significant   influence   on external  audit fee,  while  variables   of non- executive   board   independence,    non-executive    board   meeting,   audit   committee   meeting,    audit committee   expertise.   and  ownership   concentration   had  no significant   influence   on external  audit fee.
PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY DAN PROFITABILITAS TERHADAP MANAJEMEN LABA Gita Varina Putri; Abdul Rohman
Diponegoro Journal of Accounting Volume 5, Nomor 2, Tahun 2016
Publisher : Diponegoro Journal of Accounting

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Abstract

The aim of this study is to examine the influence of corporate social responsibility disclosure and profitability on earning management practice. Independent variable used in this study is corporate social responsibility disclosure that measured using CSR Index (CSRI) based on GRI. Beside corporate social responsibility, profitability also independent variable in this study. Dependent variable used in this study is earning management that measured using proxy of earning management 3. Size and leverage also used as control variables. The population in this study consists of all listed firm in Indonesia Stock Exchange in year 2012 - 2014. Sampling method used is purposive sampling. A firm criteria are mining and maufacture at that year which publish sustainability report and also the completed information of financial report. The total sample are 366 firms data. Analysis test using a model of multiple regression.  The result of this study show that corporate social responsibility disclosure has a  significant influenced and have negatively on earning management. Profitability also has a significant influenct and have positively on earning management.
PENGARUH DEWAN KOMISARIS DAN STRUKTUR KEPEMILIKAN TERHADAP KINERJA PERBANKAN Puspa Fadila; Imam Ghozali
Diponegoro Journal of Accounting Volume 5, Nomor 2, Tahun 2016
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to analyze the factors that affect to the banking company's performance in Indonesia. Measurements for the banking company's performance using Tobin’s Q formula.Object in this study are banking companies that are listed in the Indonesia Stock Exchange and always conduct financial reporting and assessed its annual report in 2011-2014. Data used is secondary data, such as financial statements and annual reports. Analysis of the data used is descriptive statistics, the classic assumption test, and regression analysis. The results of this study showed that the board size, board activity, institutional ownership, and foreign ownership are significantly affect to the banking company's performance in Indonesia.
HUBUNGAN ANTARA STRUKTUR MODAL DAN KINERJA PERBANKAN SYARIAH DI INDONESIA Ryan Bayukresna; Adityawarman Adityawarman
Diponegoro Journal of Accounting Volume 5, Nomor 2, Tahun 2016
Publisher : Diponegoro Journal of Accounting

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Abstract

Capital Structure is an important component for finance company such as bank corporation. Because capital structure composition have an effect on company performance. This study aim to examine relationship between capital structure and performance islamic bank in Indonesia. Capital Structure was measured using capital ratio, short them funding, productive asset, overhead, asset size and risk. While performance of islamic bank variable measured using Return On Equity ratio.This study using secondary data of annual report and financial report that comes from entire population of listed islamic bank on Indonesia. Which has completed annual and financial report during 2010 until 2013. Sample Consist of 36 company listed during time observation. Method used for determine sample is purposive sampling method. Moreover, analytical method used is ordinary least square regression with SPSS.The result of this study showed that capital ratio, short term funding, overhead and size of asset have significant relationship with performance of islamic banks. Meanwhile, productive asset and risk doesn’t have significant relationship with performance of islamic banks.

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