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<![CDATA[PERSEPSI AUDITOR BPK RI DAN PENGGUNA LAPORAN KEUANGAN MENGENAI TANGGUNGJAWAB AUDITOR, KEANDALAN AUDIT DAN KEGUNAAN LAPORAN KEUANGAN AUDITAN ]]>
<![CDATA[Angga Anugrawan]]>;
<![CDATA[Paulus Th Basuki Hadiprajitno]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 5, Nomor 3, Tahun 2016 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[This study aims to identify the factors that are causing perception between auditors and users of financial statements, and empirically examine the factors that is responsible auditor, audit reliability and usefulness of audited financial statements.This research was conducted by questionnaire to auditors and users of financial statements using a Likert scale in government agencies Semarang and analyzed with different test t independent tests are aimed at determining whether two samples of unrelated had an average of different and compare the average two groups that do not relate to each other. Are these two groups have an average value that is equal or not significantly.The results showed that of the three factors that is the responsibility of the auditor, the audit reliability and usefulness of the audited financial statements there were no differences of perception significantly after hypothesis test using different test independent t tests, but after a thorough test by testing hypotheses pernyataan- statements that represent each of these factors there is a difference in one statement of responsibility factor auditor to express an auditor does not have the responsibility to prepare financial statements auditee.]]>
<![CDATA[PERILAKU AUDIT DISFUNGSIONAL: BUKTI EMPIRIS PERILAKU AUDITOR DI JAWA TENGAH DAN DIY ]]>
<![CDATA[Alfi Rosa Mustika]]>;
<![CDATA[Imam Ghozali]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 5, Nomor 3, Tahun 2016 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[This study aims to determine the factors that affect turnover intention with dysfunctional audit behavior as an intervening variable. This study is a replication of the study conducted by Yuen et al. (2013). Factors examined in this study is time budget pressure, auditor’s independence, client importance and task complexity. This study was conducted by a survey of auditors working in Public Accounting Firm (KAP) of Central Java and Yogyakarta, especially in Semarang and Yogyakarta. Determination of the samples was done by convenience sampling method. The number of samples is 62 respondents. This research use Partial Least Square (PLS) approach on smartPLS 3.0 software. The study analyzed with path analysis.The results showed that time budget pressure, auditor independence, client importance and task complexity has positive relationship toward acceptance of dysfunctional audit behavior, and there is positive relationship between the acceptamce of dysfunctional audit behavior towards turnover intention. The results could help the firm to reduce the level of turnover intention and identify the factors that affect the dysfunctional auditor behavior.]]>
<![CDATA[PENGARUH KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN DENGAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY DAN KEPEMILIKAN MANAJERIAL SEBAGAI VARIABEL PEMODERASI ]]>
<![CDATA[Ega Wibi Prakoso]]>;
<![CDATA[Darsono Darsono]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 5, Nomor 3, Tahun 2016 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[This study is investigate the influence of Corporate Social Responsibility disclosure and managerial ownership as proxy from Good Corporate Governance to relationship between ROA as proxy from financial performance and firm value.The sample of this research is manufacture firm which is listed on Indonesia Stock Exchange (IDX) over 2012-2014. The research samples are 199 observations. The analysis methods of this research used multiple linear regression analysis for hypothesis 1 and multiple regression analysis with the Moderated Regression Analysis (MRA) for hypothesis 2 and 3.The results show three conclusions. The first analysis explains that ROA has significant influence to firm value. The second analysis explains that CSR disclosure is able to moderate the relationship between ROA and firm value. The third analysis explains that managerial ownership aren’t able to moderate the relationship between ROA on firm value. And then, the final conclusion in this study from variables which can be used to examine the relationship between ROA on firm value is CSR disclosure who strengthen the relationship between this two variables.]]>
<![CDATA[PENGARUH DIVIDEN DAN STATUS PEMBAYARAN DIVIDEN TUNAI TERHADAP KUALITAS LABA PERUSAHAAN (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia pada tahun 2010-2014) ]]>
<![CDATA[Ardhyayuda Patria Mahari]]>;
<![CDATA[Agus Purwanto]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 5, Nomor 3, Tahun 2016 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[The objectives of this study are to obtain empirical proof and analyze dividends’ effect views from several dividends proxies. The dividends proxies are from dividends payment status, size of dividends, the increase of dividends size, and the persistence of dividends distribution towards company’s earnings quality.The population of this study are manufacturing companies listed in Bursa Efek Indonesia (BEI) from 2010 - 2014. Total sample used in this study are 72 companies based on predetermined criteria (purposive sampling). Data was analyzed using descriptive statistical analysis, classic assumption test, multicoloniarity test, and hypothesis testing with multiple regression analysis.Results of this analytical study indicate that cash dividends payment status has a significant positive effect on the companies’ earnings quality, the dividends size and the increase of dividends size also have a significant positive effect on the earnings quality, however persistence of dividend distribution has no significant effect on the company’s earnings quality.]]>
<![CDATA[PENGARUH KARAKTERISTIK KOMITE AUDIT TERHADAP PENGUNGKAPAN ETIKA (Studi Empiris pada Perusahaan Non-Keuangan yang Terdaftar di Bursa Efek Indonesia Tahun 2012-2014) ]]>
<![CDATA[Bayu Wisnu Pradana]]>;
<![CDATA[Dwi Ratmono]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 5, Nomor 3, Tahun 2016 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[This study aims to examine the effect of the proportion of independent members of the audit committee, the number of audit committee meetings, the size of the audit committee, the average tenure of audit committee members, and members of the audit committee with multiple-Directorship on ethics disclosure.This study uses data time series in 2012, 2013 and 2014 annual reports of companies listed on the Stock Exchange. Purposive sampling chosen as the sampling method. The number of samples in this research are 248 companies. This study uses regression analysis.The results showed that only the number of audit committee meetings are significant positive effect on the ethics disclosure. While the proportion of independent members of the audit committee, the audit committee size, the average tenure of members of the audit committee and member of the audit committee with multiple-Directorship does not significantly influence the ethics disclosure.]]>
<![CDATA[PENGARUH MEKANISME CORPORATE GOVERNANCE DAN UKURAN KAP TERHADAP MANAJEMEN LABA ]]>
<![CDATA[Mega Marsela]]>;
<![CDATA[Paulus Th Basuki Hadiprajitno]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 5, Nomor 3, Tahun 2016 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[The purpose of this study is to examine the impact of corporate governance mechanism to the earnings management (discretionary accruals) in the manufacturing companies. Corporate governance mechanisms in this study are institutional ownership, managerial ownership, independent board composition, independent audit committee composition, and audit firm size.The populations in this study are manufacturing companies which listed on BEI in the year 2012-2014. With the sampling method is purposive sampling. The method of selecting the data used in this research is purposive sampling method. This research was conducted by using documentation method which used data from annual report listed in Indonesia Stock Exchange (BEI) and the data from Indonesian Capital Market Directory (ICMD). The method of data analysis is used an OLS (Ordinary Least Square) regression. The total number of samples for this study is 219 companies. But, there are found 23 samples as outlier should be excluded from sample observation. So, the final samples for this study are 193 companiesThe results of this research showed that independent board composition, independent audit committee composition, managerial ownership and institutional ownership had negatively affected to the earnings management. Meanwhile, audit firm size had no significantly affected on earnings management. This result showed that corporate governance mechanism be able to reduce earnings management.]]>
<![CDATA[ANALISIS PENGARUH KUALITAS LABA DAN NILAI PERUSAHAAN TERHADAP AUDIT DELAY ABNORMAL ]]>
<![CDATA[Anandika Ibna Pratama]]>;
<![CDATA[Muchamad Syafruddin]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 5, Nomor 3, Tahun 2016 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[The aim of this study is to examine the influence of earnings quality and firm value on abnormal audit delay. This study also examines abnormal audit delay as moderating variable, that is used its influence on firm value.The Population of this study is all listed firms in Bursa Efek Indonesia in year 2010 – 2014. The sampling method in this study is stratified random sampling. By doing sampling dan processing data, the final amounts of the sample are 250. This study uses multiple regression analysis technique to examine the hypotheses.The results of this study show that the influence between earnings quality and abnormal audit delay has a bad or negative significant influence. Earning report delay has positively significant influenced on abnormal audit delay. Abnormal audit delay decreases the relationship between relative excess value on profitability.]]>
<![CDATA[PEMANFAATAN TEKNOLOGI INFORMASI DAN PENGARUH PENGGUNAAN TEKNOLOGI INFORMASI TERHADAP KINERJA INDIVIDUAL PADA SEKTOR PERBANKAN (Studi Kasus pada BRI Cabang Temanggung ) ]]>
<![CDATA[Agung Dwi Susilo]]>;
<![CDATA[Adityawarman Adityawarman]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 5, Nomor 3, Tahun 2016 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[This research aims to determine the effect of the use of information technology are described with indicators of social factors, affect, complexity, Job Fit, long – term consequences, and Facilitating Conditions the performance of individual employees BRI branch of Temanggung. It also aims to provide empirical evidence of the existence of a positive relationship between the use of information technology through the indicators of social factors, affect, complexity, Job Fit, long – term consequences, and Facilitating Conditions the performance of individual employees BRI branch of Temanggung.This research uses the BRI branch employee population in Temanggung. The sample was 65 respondents. Testing the hypothesis in this study using multiple linear regression analysis.The result of this study indicate that social factors, affcet, and job fit no significant positive effect on the dependent variable. It means that the environmental conditions and feelings of users who do not support. Long – term consequences to take effect positive and significant. This is because employees feel technology useful information for the future. While the complexity and the facilitating conditions the negative and no significant. This is because the company’s environmental circumstances unfavorable utilization as well as individuals who find it difficult in the use of information technology.]]>
<![CDATA[FAKTOR-FAKTOR PENENTU TARIF BIAYA AUDIT EKSTERNAL PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (Studi Empiris terhadap Perusahaan yang terdaftar di Bursa Efek Indonesia) ]]>
<![CDATA[Pradana, Satria Edvan Nanda]]>;
<![CDATA[Purwanto, Agus]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 5, Nomor 3, Tahun 2016 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[This study aims to determine the effect of political connection, CEO’s gender, external auditor’s reliance on internal auditor and firm size towards the audit fees. The population in this study is the all companies listed in Indonesia Stock Exchange in the period 2010 to 2014. Sampling technique used is purposive random sampling. The analytical tool used is multiple linear regression analysis.Based on the results of tests performed can be concluded that: political connection does not affect and insignificant toward the audit fee. CEO’s gender negatively affect and significant toward the audit fee. External auditor’s reliance on internal auditor does not affect and insignificant toward the audit fee. Firm size positively affect and significant toward the audit fee.]]>
<![CDATA[ANALISIS FAKTOR INTERNAL DAN EKSTERNAL YANG MEMPENGARUHI PERSEPSI MAHASISWA AKUNTANSI TERHADAP TINDAKAN PLAGIARISME DENGAN TEKANAN SEBAGAI VARIABEL MODERATING ]]>
<![CDATA[Nugroho Dwi Ananto]]>;
<![CDATA[Indira Januarti]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 5, Nomor 3, Tahun 2016 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[This research aims to analyze internal and external factors that affect the behavior of accounting student towards the intention of plagiarism act. Variables that are examined in this research are as follows: self awareness, personal attitude, self competence, internet facility, and control of academic institutions. Control of academic institutions was used as independent variable and c was used as dependent variable while pressure was used as moderating variable. Data used in this research was primary data that was collected through questionnaire. Samples were selected by using purposive random sampling method. Respondents in this research were accounting students of Diponegoro University. The respondents consist of those who were in S1, S2, and S3. 100 respondents were selected for this research. The data collected were analyzed by using regression analysis and moderation regression analysis. The result showed that personal attitude didn’t have significant influence toward the behavior of plagiarism act while self awareness, self competence, dan internet facility had significant ifluence toward the behavior of plagiarism act. Moreover, pressure was unable to moderate the influence of self competence to the behavior of plagiarism act.]]>
