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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 1,759 Documents
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PENGARUH MEKANISME CORPORATE GOVERNANCE TERHADAP RISIKO PERBANKAN Adhitya Rachmadan; Puji Harto
Diponegoro Journal of Accounting Volume 2, Nomor 3, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

This study examined the influence of the corporate governance mechanism to the bank risk. Independent variables in this study are the proportion of independent directors, board size, institutional ownership. state-owned banks, and foreign-owned banks. Banking risk is comprise Capital Risk using Capital Adequacy Ratio (CAR), Credit Risk using Non Performing Loan (NPL) and Liquidity Risk Loan to Deposit Ratio (LDR). Banking companies used in this research are all banking companies listed in Indonesia Stock Exchange (IDX) 2009-2011consisting of 29 banks.so the total observation from the period is 83. The method of analysis used in this study was multiple regression. The empirical results of this study show that  instutional ownership and foreign ownership have a positive effect on CAR and government-ownership have a positive effect on NPL. meanwhile foreign ownership have a positive  effect on LDR
ANALISIS PENGARUH CORPORATE RISK DISCLOSURE TERHADAP BIAYA MODAL EKUITAS DAN KINERJA PERUSAHAAN (Studi Empiris pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Periode 2015 – 2017) Desi Nofianti Cornelia; Muchamad Syafruddin
Diponegoro Journal of Accounting Volume 8, Nomor 2, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

The aim of this study is to examine the effect of corporate risk disclosure on cost of equity capital and firm perfomance. This study used systematic risk,market to book ratio, leverage, firm size, audit committee independen, and auditors type  as control variable. The population in this study consists of financial firm especially the banking sektor in Indonesia Stock Exchange for the period 2015 - 2017. Sample determined with purposive sampling method. Total sample of this research is 102 companies.This study used multiple regression analysis for hypotheses testing. The results of this study show that corporate risk disclosure has a negative effect on cost of equity capital and corporate risk disclosure has positive effect on firm perfomance.
PENGARUH MEKANISME CORPORATE GOVERNANCE TERHADAP KINERJA PERUSAHAAN (Studi Empiris pada Perusahaan Property, Real Estate dan Building Construction yang Terdaftar di Bursa Efek Indonesia Tahun 2010-2012) Yulia Gea Sadasiha; P. Basuki Hadiprajitno
Diponegoro Journal of Accounting Volume 3, Nomor 3, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this study is to empirically examine the effect of good corporate governance (institutional ownership, managerial ownership, independent board composition, audit committee composition, and the quality of audit) with leverage and firm size as a control variable to corporate performance (Tobin’s Q) in the property, real estate and building construction companies.  Sample of this research are property, real estate and building construction companies listed in the Indonesia Stock Exchange  from 2010 to 2012, which are 96 firms. Purposive sampling was used as sampling method. Data analysis method used was multiple regression analysis. Result of this research indicate that good corporate governance has a significant effect on firm performance with independent board composition. However, institutional ownership, managerial ownership, audit committee composition, and the quality of audit have no significant effect on firm performance (Tobin’s Q).
PENGARUH PENGUNGKAPAN CSR, TIMELINESS, PROFITABILITAS, PERTUMBUHAN PERUSAHAAN DAN RESIKO SISTEMATIK TERHADAP EARNING RESPONSE COEFFICIENT (ERC) (Studi Empiris Pada Perusahaan Manufaktur, Properti dan Pertambangan yang Terlisting di Bursa Efek Indonesia (BEI) pada periode 2013-2014) Muhamad Fauzan; Agus Purwanto
Diponegoro Journal of Accounting Volume 6, Nomor 1, Tahun 2017
Publisher : Diponegoro Journal of Accounting

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Abstract

This objective of this research is to examine the influence of corporate social responsibility disclosure, timeliness, profitability, growth and systematic risk (beta) toward firm’s earning response coefficient. The population in this study consist of manufacturing, mining and property companies listed in Indonesian Stock Exchange in the year 2013-2014. A total sample of 306 companies were used in this study as determined by purposive sampling method. The data used is secondary data. Data analysis was performed with descriptive statistics, classical assumption and hypothesis testing of regression method using SPSS 21. The empirical results of this study show that timeliness, profitability and systematic risk does not have statistically significant influence toward earning response coefficient while corporate social responsibility and growth has significantly positive influence toward earning response coefficient.
PENGARUH PENGUNGKAPAN INTELLECTUAL CAPITAL PROSPEKTUS TERHADAP PENGUNGKAPAN INTELLECTUAL CAPITAL LAPORAN TAHUNAN PERUSAHAAN PUBLIK YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2008-2011 Wulan Budi Astuti; Imam Ghozali
Diponegoro Journal of Accounting Volume 2, Nomor 4, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aimed to examine the effect of IC disclosure in the prospectus toward the disclosure of IC in annual reports issued by the company after IPO, as well as examine whether firms report IC information in the prospectus more than the annual report. This study investigated the prospectuses and annual reports of 43 companies that conduct initial listing on the Indonesia Stock Exchange since the year 2008-2011. IC disclosure investigated using the method of content analysis. Data processing method using a multiple linear regression. The results show that IC disclosure in the prospectus effect on IC disclosure in the annual report, as well as companies tend to disclose more IC information in the prospectus than in the annual report.
PENGARUH KARAKTERISTIK KOMITE AUDIT DAN AUDIT EKSTERNAL SEBAGAI MEKANISME PENGAWASAN PADA MANAJEMEN LABA (Studi Empiris pada Perusahaan Manufaktur yang terdaftar di BEI tahun 2012-2013) Adila Ashari Partono; Agus Purwanto
Diponegoro Journal of Accounting Volume 4, Nomor 2, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aimed to analyze the influence of audit committees and external audit of the management of corporate profits . Securities and Exchange Commission issued rules to any manufacturing company to establish an audit committee . Agency problems within the company will be controlled by the audit committee and internal audit presence . It is also supported by an external audit by the accounting firm issued an audit opinion which is able to be trusted by the principal or shareholder .The sample used is secondary data from the Indonesia Stock Exchange ( BEI ) is a manufacturing company's annual report base in 2012-2013. Variable earnings management, audit committee and external audit analyzed using multiple linear regression analysis method to test hypothesis testing and statistical test statistic t F. This is because the variables are tested more than one independent variable .These results indicate that the variable external audit had significant negative effect on earnings management. While the number of audit committee, the number of audit committee meetings , the expertise finance of audit committee had no significant effect .
ANALISIS PENGARUH PROFESIONALISME, PENGETAHUAN MENDETEKSI KEKELIRUAN, PENGALAMAN BEKERJA AUDITOR, DAN ETIKA PROFESI TERHADAP PERTIMBANGAN TINGKAT MATERIALITAS AKUNTAN PUBLIK (Studi Empiris Pada Auditor KAP Di Semarang) Reza Minanda; Dul Muid
Diponegoro Journal of Accounting Volume 2, Nomor 1, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

In order to maintain the trust of clients and users of financial statements, publicaccountants are in demand for more adequate competence. The competence is professionalism,knowledge in detecting errors auditor working experience, professional ethics andconsideration of the materiality of public accounting. The purpose of this study is todemonstrate empirically how much influence the professionalism, knowledge, detecting errors,auditors work experience, and professional ethics to the consideration of the materiality ofpublic accounting. The sample used in this study were 100 respondents that auditors containedin 12 public accounting firm in the city of Semarang. Data were obtained through a surveyquestionnaire completed by senior accountants to partners working in the public accountingfirm located in the city of Semarang. Meanwhile, to answer the research hypotheses using amultiple regression analysis. Based on these results it can be concluded that the variableProfessionalism, Knowledge Detect Errors, Auditor Work Experience, and the Ethicsindividually and jointly significant influence Materiality Level Advisory Public Accountants.
PENGARUH TANGGUNG JAWAB SOSIAL, DIMENSI-DIMENSINYA, DAN LEVERAGE TERHADAP AGRESIVITAS PAJAK Annastasya Wahyuningtyas Pratiwi; Endang Kiswara
Diponegoro Journal of Accounting Volume 8, Nomor 1, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the effect of social responsibility, dimensions, and leverage on corporate tax aggressiveness. This research uses social responsibility and its dimensions such as social, governance, economy, and environment, and one of the characteristics of the company is leverage as an independent variable. While the dependent variable of this study is tax aggressiveness. In addition, there are several control variables used in this study such as size, ROA, and capital intensity.The sample of this study are companies listed on the Indonesia Stock Exchange and included in the LQ 45 category in 2014-2017. The sample was chosen using the random sampling method, so the number of samples obtained was 43 companies. The data analysis method used in this study is multiple regression analysis.The results showed that in the first regression model, social responsibility had a significant influence on tax aggressiveness, while leverage had no significant effect on tax aggressiveness. The second regression model shows that social and economic dimensions of social responsibility, as well as leverage have a significant effect on tax aggressiveness.The results of the study show that in the first regression model, social responsibility and leverage have a significant effect on tax aggressiveness. Whereas, in the second regression model shows that the social and economic dimensions of social responsibility, and leverage have a significant effect on tax aggressiveness.
PENGARUH CASH HOLDING DAN STRUKTUR KEPEMILIKAN MANAJERIAL TERHADAP INCOME SMOOTHING (Studi Empiris Pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia Tahun 2010 – 2012) Milka Erika Mambraku; P. Basuki Hadiprajitno
Diponegoro Journal of Accounting Volume 3, Nomor 2, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aimed to examine the effect of variable cash holding and managerial ownership structure of the income smoothing . Income smoothing measured by discretionary accruals , cash holding measured by the ratio of cash and cash equivalents to total assets and managerial ownership structure is measured by the ratio of the number of outstanding shares owned by the management of the total outstanding share capital.This study memnggunakan the data of 63 companies listed on the Indonesian Stock Exchange (IDX) in 2010-2012 . The sampling method used in this study was purposive sampling , is sampling based criteria .The analysis technique used in this study using multiple regression analysis using SPSS 20 . Results of research conducted indicates that the variable cash holding and managerial ownership structure significantly positive effect on income smoothing.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI TINGKAT EFISIENSI PERBANKAN SYARIAH DI INDONESIA Permana, Fafa Yushifa; Adityawarman, Adityawarman
Diponegoro Journal of Accounting Volume 4, Nomor 3, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this research is to examine efficiencies of Islamic banking in Indonesia as well as examine the factor that affect the level of efficiency of Islamic banking in Indonesia especially cost efficiency. Efficiency score then made as  dependent variable was obtained using Data Envelopment Analysis   (DEA)   method.   Then   the   independent  variables   are   using   size   of   banking,   ROA, capitalization, loan quality and bank expenses to analysis the factors that influencing the efficiency of Islamic banking in Indonesia.The population in this study is used throughout the Islamic banking in Indonesia. They are 11 Islamic banking in the 4 years of this study, which is means there are 44 samples used as objects in this study. Data collection method that are used in this study is documentation with using annual reports each  Islamic  banking  between  2010  to 2013.  Regression  analysis  was  used as a method  of data analysis in this research.The results showed that from 44 samples contained only 16 samples can be efficiency. And from  regression  analysis,  find that  ROA  is positively  and significantly  associated  to Efficiency  of Islamic banking in Indonesia

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