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<![CDATA[ANALISIS PENGARUH MODAL INTELEKTUAL TERHADAP PROFITABILITAS, PRODUKTIFITAS, DAN PENILAIAN PASAR PERUSAHAAN (Studi Kasus Pada 35 Perusahaan LQ-45 di Bursa Efek Indonesia Periode 2012-2014) ]]>
<![CDATA[Agusta, Alwin]]>;
<![CDATA[Adiwibowo, Agustinus Santosa]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 6, Nomor 2, Tahun 2017 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[Purpose – Intelectual capital (IC) shows a significant frowing acceptable as a worthytopic of academic investigation and practical implication. The purspose of this study is to measure the influence of intellectual capital on firms; profitability, productivity, and market valuation.Methodology design – The empirical data were drawn from a panel consisting of 35 Indonesian companies listed in the Indonesian Stock Exchange (IDX), from several different economic sectors, observed over the three-year period of 2012 to 2014. Regeression models were examined in order to test the hyposteses included in the proposed conceptual framework.Findings – Result success to support most of the hypotheses,concluding that there are two significant influence of intellectual capital on productivity and market valuation. But failed to support the first hypotheses that is the influence of intellectual capital on profitability. Despite the fact thai intellectual capital is increasingly recognized as an important strategic asset for sustainable corporate competitive disadvantage, the result of the present study give rise to various arguments, criticism and further research on the subject.Research Limitation – The little amount of data for the appropriate analysis and the relatively narrow three-year period for data collection, research subject only 35companies that is listed on Indonesian Stock Exchange are the main limitation of the present study.]]>
<![CDATA[PENGARUH REPUTASI AUDITOR, REPUTASI UNDERWRITER, DAN PERSENTASE FREE FLOAT TERHADAP TINGKAT UNDERPRICING PADA INITIAL PUBLIC OFFERING (Studi Empiris pada Perusahaan yang Go Public di Bursa Efek Indonesia Periode Tahun 2012-2014) ]]>
<![CDATA[Eliezer Kurnia Aryapranata]]>;
<![CDATA[Adityawarman Adityawarman]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 6, Nomor 2, Tahun 2017 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[Underpricing is a phenomenon that occurs when the stocks price at primary market was lower than the stock's closing price on the first day at the secondary market. This study aims to analyze the effect of auditor reputation, underwriter reputation, and the percentage of shares offered to the public (free float) toward level of underpricing on initial public offering (IPO) at Indonesia Stock Exchange in 2012 to 2014.This study used data of the 61 companies in Indonesia that were found to be underpriced when conducted IPO in 2012 to 2014 as the sample which was obtained by purposive sampling method. The type of data is secondary data which were collected by documentation method. The research used multiple linear regression as data analysis technique.The result of this study indicates that partially auditor reputation variable and underwriter reputation variable have significant and negative effect on the level of underpricing. While the percentage of free float variable has insignificant effect on the level of underpricing but the coefficient direction is positive. Simultaneously, the auditor reputation variable, underwriter reputation variable, and the percentage of free float variable have significant effect on the level of underpricing.]]>
<![CDATA[PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP STRUKTUR MODAL (STUDI EMPIRIS PADA PERUSAHAAN PERTAMBANGAN YANG LISTING DI BEI TAHUN 2011-2014) ]]>
<![CDATA[Taufiq Andre Kusumo]]>;
<![CDATA[P. Basuki Hadiprajitno]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 6, Nomor 2, Tahun 2017 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[The aim of this research is to analyze the effect of corporate governance to corporate capital structure. Capital is very important in building and ensuring the continuity of the company. The additional capital will be required if the company is doing expantion. Accomplishment of the company's capital can raises agency problems so it’s necessary to make corporate governance. Corporate governance used in this research are boards size, outside directors, institutional ownerships, managerial ownerships and remunerations. This research used annual report of mining companies listed in Indonesia Stock Exchange (IDX) 2011-2014. The sampling method in this research is purposive sampling, the amount of samples are 71 samples. This research used multiple regression analysis data and hypothesis. Result’s show that the board size and remunerations are positively and significant affected to capital structure and outside directors are negatively and significant affected to capital structure. While the other variables such as the intitutional ownerships and managerial ownerships are not significantly affected to capital structure. This research also find that the control variables which are profitability, firm size, and liquidity have significant and negative effect to capital structure.]]>
<![CDATA[Pengaruh Sistem Pengendalian Intern, Kompetensi Sumber Daya Manusia dan Penerapan Sistem Akuntansi Keuangan Daerah Terhadap Pelaporan Keuangan Pemerintah Daerah Kab. Grobogan (Studi Persepsi Pegawai SKPD di Kabupaten Grobogan) ]]>
<![CDATA[Galih Sudarsono]]>;
<![CDATA[Darsono Darsono]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 6, Nomor 2, Tahun 2017 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[The purpose of this research to examine and analyze the influence of the internal control system, human resource competencies and application of local goverment financial accounting system to the information value of accounting entity financial..The questionnaires amounted to 57 distributed to all the chief financial officer on employees of local government units (SKPD) the local goverment of Grobogan regency. Data were collected using questionnaire survey. The data were processed using SPSS version 21.0. The multiple linear regression analysis was employed to test research hypotheses. The results of hypothesis testing show that the internal control system, human resource competencies and application of local goverment financial accounting system have significant positive effects on the information value of accounting entity financial reporting.]]>
<![CDATA[PENGARUH DIVERSIFIKASI PERUSAHAAN DAN PRAKTIK MANAJEMEN LABA TERHADAP STRUKTUR MODAL (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia periode 2011-2015) ]]>
<![CDATA[Zahrah, Fatimah]]>;
<![CDATA[Muid, Dul]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 6, Nomor 2, Tahun 2017 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[Capital structure is balancing or comparison between external capital (long-term) capital with internal capital. This research aims to gives insight into the relationship between corporate diversification and earning management practices to capital structure in manufacturing company listed on Indonesia Stock Exchange (IDX). The variables researched among others international market diversification, product diversification, asset-based Management, project-based earning management, and earning smoothing.The sampling method used in this research is purposive sampling method. The selected sample in this research as much as 41 manufacturing company. This research splits sample into two sub sample, ie multinational company- diversification (MND) and domestic company- diversification (DCD). The analysis used multiple regression analysis is preceded by The classical assumption test.The results of the data analysis indicate that the international market diversification, product diversification, asset-based earning management, project-based earning management, and income smoothing has a significant effect on capital structure towards MND or DCD.]]>
<![CDATA[PENGARUH PEMBAYARAN DIVIDEN TERHADAP KUALITAS LABA ]]>
<![CDATA[Fiki Fiki]]>;
<![CDATA[Indira Januarti]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 6, Nomor 2, Tahun 2017 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[This study aims to examine the influence of dividend payment on earnings quality. Measuring the quality of earnings in this study is proxied by the ADA (Absolute Value of performanced-Adjusted Dicretionary Accruals) which is based on research Kothari (2005). This study uses four control variables, they are firm size, external growth prospect, internal growth prospect, and debt structure. The population in this study consist of all listed firms in Indonesia Stock Exchange in years 2011-2015. Sampling method in this study is purposive sampling. The total sample in this study are 203 sample. Analysis technique that used in this study is multiple regression. The empirical result of this study show that dividend payment have no effect on earnings quality as indicated by higher ADA. It means, companies that pay dividends have lower earnings quality.]]>
<![CDATA[PENGARUH KEPEMILIKAN INSTITUSIONAL DAN UKURAN PERUSAHAAN TERHADAP TAX AVOIDANCE DENGAN KINERJA KEUANGAN SEBAGAI VARIABEL MEDIASI PADAPERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIATAHUN 2011 – 2014. ]]>
<![CDATA[Khairul Adhi Fiandri]]>;
<![CDATA[Dul Muid]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 6, Nomor 2, Tahun 2017 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[This study aims to examine the factors that affect the company's tax evasion or tax avoidance. Factors tested were institutional ownership, firm size and financial performance as a mediating variable.The population in this study were taken from a manufacturing company in the Indonesia Stock Exchange (BEI) in the period 2011-2014 with a total sample of 88 companies. The sampling method used is purposive sampling method. The data used in this research is secondary data obtained from the Indonesian Capital Market Directory (ICMD) and annual financial statements. This study using multiple linear regression technique.The results of the analysis that institutional ownership and firm size affect the mediation variable is the performance of the company. Institutional ownership, company size and financial performance have an impact against tax avoidance.]]>
<![CDATA[PENGARUH UKURAN KOMITE AUDIT, AUDIT EKSTERNAL, JUMLAH RAPAT KOMITE AUDIT, JUMLAH RAPAT DEWAN KOMISARIS DAN KEPEMILIKAN INSTITUSIONAL TERHADAP MANAJEMEN LABA (Studi Empiris perusahaan manufaktur yang terdaftar di BEI tahun 2012-2014) ]]>
<![CDATA[Felicia Marsha]]>;
<![CDATA[Imam Ghozali]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 6, Nomor 2, Tahun 2017 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[This study aims to test the effect of audit commitee, eksternal auditor, frequency of audit commitee meetings, frequency of board commissioners meetings and institusional ownership of earnings as dependent variable. Type of data used in this study is secondary data. The population of the study is all manufacture companies listed in Indonesia Stock Exchange. To collect the sample, the writer employed purposive sampling method and applied criteria listed in Indonesia Stock Exchange, reported annually subsequently from 2012-2014 in Indonesia Stock Exchange. There was audit commitee, eksternal auditor, frequency of audit commitee meetings, frequency of board commissioners meetings and institusional ownership variable in financial report.The result of this study shows that audit commitee and audit commitee effectiveness significantly influenced the earnings management activities. Meanwhile, eksternal auditor, board commissioners effectiveness and institusional ownership did not influence earnings management activities in maufacture companies in Indonesia from 2012-2014.]]>
<![CDATA[PENGARUH KECERDASAN EMOSIONAL, KECERDASAN INTELEKTUAL, DAN LOVE OF MONEY TERHADAP PERSEPSI MAHASISWA MENGENAI ETIKA PROFESI AKUNTAN ]]>
<![CDATA[Ruli Aprilianto]]>;
<![CDATA[Tarmizi Achmad]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 6, Nomor 2, Tahun 2017 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[This objective of this research is to examine the influence of emotional intelligence, intellectual intelligence and love of money toward students’ perception of professional accounting ethics. The sample in this study were taken using purposive sampling method of data collection with the criteria of the respondents had taken courses in Management Accounting, Auditing Accounting I and Practicum Accounting. The population of this study is the undergraduate Accounting students in Diponegoro University with a total population of 320 people, with 96 people were chosen as samples. Data analysis was performed with descriptive statistics, classical assumption and hypothesis testing of regression method using SPSS version 21. The empirical results of this study show that both emotional intelligence and intellectual intelligence have significantly positive influence toward students’ perception of professional accounting ethics while love of money has a negatively non-significant influence toward students’ perception of professional accounting ethics.]]>
<![CDATA[ASSURANCE LAPORAN KEBERLANJUTAN: DETERMINAN DAN KONSEKUENSINYA TERHADAP NILAI PERUSAHAAN ]]>
<![CDATA[Jeska Almira Indyanti]]>;
<![CDATA[Zulaikha Zulaikha]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 6, Nomor 2, Tahun 2017 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[This study aims to examine the effect of determinants of assurance statement on sustainability report and the impact on firm value. Stakeholder Theory and Signalling Theory are adopted to construct the hypotheses. The population is nonfinancial companies that published sustainability report over 2012-2014. Using purposive sampling, 70 samples are obtained. This research used two analysis models. Logistic regression is used to analyze the determinants on assurance statement, meanwhile multiple regression is used to analyze its consequence on firm value. The result shows that there is positive and significant effect of environmentally sensitive industry and sustainability department to assurance statement. However, there is evidence that firm size and scope of disclosure not affecting the assurance statement. Furthermore, there is evidence that companies providing assurance statement are more likely to have higher firm value.]]>
