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Journal : Diponegoro Journal of Accounting

PENGARUH FAKTOR KEUANGAN DAN NON KEUANGAN TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN Astuti, Irtanti Retno; Darsono, Darsono
Diponegoro Journal of Accounting Volume 1, Nomor 1, Tahun 2012
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the influence of financial distress, debt default, disclosure,  auditor reputation,opinion shopping, and audit lag prior to the granting by the auditors going concern opinion. Hypothesis (1) Financial distress effect on the provision by the auditors going concern opinion, (2) Debt default affects the provision of client going concern opinion by the auditor, (3) Disclosure effect on the provision by the auditors going concern opinion, (4) Auditor’s reputation effect on the provision by the auditors going concern opinion, (5) Opinion shopping influence on acceptance going-concern audit opinion, (6) Audit Lag influence on acceptance going-concern audit opinion. Population of this research uses 85 manufacturing companies sample listed on Indonesian Stock Exchange (IDX) between 2006 to 2010. Samples obtained by purposive sampling. Data were analyzed with logistic regression analysis. The results showed that audit lag, the auditors reputation and debt default the previous year affects the provision by the auditors going concern opinion. Whereas financial distress, disclosure and  opinion shopping have no effect on the provision by the auditors going concern opinion.
PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP STRUKTUR MODAL PERUSAHAAN PEMANUFAKTURAN YANG TERDAFTAR PADA BURSA EFEK INDONESIA Hestuningrum, Ratri Dian; Darsono, Darsono
Diponegoro Journal of Accounting Volume 1, Nomor 1, Tahun 2012
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this research is to find out the influence of firm characteristics on capital structure in pecking order theory perspective of manufacturing companies listed on the Indonesia Stock Exchange (IDX). Characteristics of firms that allegedly affect the capital structure include: firm size , profitability, liquidity, asset structure, price earnings ratio, and growth.The population in this research is a manufacturing company listed on the Stock Exchange period 2005-2010. With purposive sampling method obtained totaling samples 501 companies. Model analysis using multiple linear regression analysis. Using the F-test to determine the effect of simultaneous between company characteristics and capital structure. Using t-test to examine the partial correlation of each independent variable on capital structure.The results showed that the variables of liquidity, profitability, and asset structure have negative and significant influence on capital structure. While the variable firm size and firm growth positively influence the capital structure. The other variable, price earnings ratio do not have influence toward capital structure.
FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI Evandini, Christa; Darsono, Darsono
Diponegoro Journal of Accounting Volume 3, Nomor 3, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to analyzed the factors that influence CSR disclosure in annual reports companies listed in Indonesia Stock Exchange ( IDX ) . CSR is the practices of the company to meet the expectations of the public , thus creating public legitimacy for the existence of the company . The examined factors are profitability , board size , public ownership , firm size , leverage , and growth of the company as an independent variable while CSR disclosure as the dependent variable .         The data used in this study are secondary data and selection of samples using purposive sampling method . The method used to measure CSR disclosure is the content analysis . The measurement method of content analysis is done by providing a checklist on the items of the financial statements of CSR in the companys annual report. Sample consisted of 223 companies that listed in Indonesia Stock Exchange ( BEI ) in the period 2009-2012 . Model analysis for this study using multiple linear regression analysis .         Based on the analysis results of the study showed that the only variable board size , firm size, leverage significantly affect the disclosure of CSR , while the variable profitability , public ownership , the growth of the company does not have a significant influence on the disclosure of CSR companies listed on the Stock Exchange .
PENGARUH AUDIT TENURE, SPESIALISASI KANTOR AKUNTAN PUBLIK DAN UKURAN PERUSAHAAN TERHADAP TERHADAP KUALITAS AUDIT Nugrahanti, Yavina; Darsono, Darsono
Diponegoro Journal of Accounting Volume 3, Nomor 3, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to analyze and provide empirical evidence of the influence of audit tenure, specialization of audit firm, firm size to audit quality. Audit quality is measured by earnings surprise benchmark. This  approach was  adopted by Rossieta  and  Wibowo  from  one  of  Carey  and  Simnett  audit  quality  analysis models. Hypothesis (1) Audit tenure positively affect to the audit quality, (2) Specialization of audit firm positively affect to the audit quality, (3) Firm Size positively affect to the audit quality.The research used 273 manufacturing companies listed on Bursa Efek Indonesia (BEI) from 2010 – 2012.Determination of the sample using purposive sampling method. Data from this study were obtained from financial statements of manufacturing firms drawn from the Indonesia Stock Exchange and Indonesian Capital Market Directory. To analyze the effect of independent variable on the dependent variable, data were analyzed by logistic regression analysis.The result shows that audit tenure and industry specialization of audit firm have positive and significant effect to the audit quality, and firm size doesn’t has significant effect to the audit quality.
Pengaruh Struktur Kepemilikan dan Kinerja Perusahaan terhadap Kebijakan Dividen Karina, Maria Claudia; Darsono, Darsono
Diponegoro Journal of Accounting Volume 3, Nomor 3, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this research is to examine the effect of ownership structure and corporate performance on dividend policy. Ownership structure used in this study is managerial ownership, while the performance of companies include free cash flow, growth in assets, profitability, and leverage as an independent variable, firm size as a control variable, and dividends per share as the dependent variable. The population in this study are all companies listed on the Indonesia Stock Exchange in 2010-2012. The data that was used in this research was secondary data and selected by using purposive sampling method. Analysis model using multiple linear regression analysis. The sample used in this study were 152 companies. The analysis showed that profitability is positive and significant effect on dividend policy, while managerial ownership, free cash flow, asset growth, and leverage does not significantly affect to dividend policy.
FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP KEBIJAKAN DIVIDEN Puspitasari, Novia Ayu; Darsono, Darsono
Diponegoro Journal of Accounting Volume 3, Nomor 2, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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The Objective of this research is to analyse the influence of free cash flow, collateral assets, debt to equity ratio and profitability toward dividend policy in manufacture companies that is listed in BEI over period 2009-2011. Sampling technique used here is purposive sampling. The data is obtained based on Indonesian Capital Market Directory and audited financial reports. It is gained sample amount of 188 observations. Data analysis used descriptive statistics, classical asumption test, and multiple liniar regression analysis.  From the analysis result, it indicates that debt to equity ratio and profitability variable partially significant toward dividend policy on the level of significance less than 1 percent, while it indicates that free cash flow and collateral assets variable partially not significant toward dividend policy. While simultaneously free cash flow, collateral assets, debt to equity ratio and profitability proof significantly influent dividend policy in level less than 1 percent. Predictable of four variables toward dividend policy  is 20,4 percent as indicated by adjusted R square that is 20,4percent while the rest 79,6 percent is affected by other factors which are not included into the study model.
ANALISIS PENGARUH MEKANISME TATA KELOLA PERUSAHAAN DAN MANAJEMEN LABA TERHADAP LIKUIDITAS PASAR SAHAM Carolina, Agnes; Darsono, Darsono
Diponegoro Journal of Accounting Volume 3, Nomor 2, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

The aim of this study is to examine the influence of corporate governance mechanisms and earnings management on trading volume. The population of this study is manufacturing companies listed on the Indonesia Stock Exchange from 2009 to 2011. Sampling is done by using purposive sampling method. Sample of this study is composed of 177 companies during the 3-years observation. Hypotesis are tested by the use of multiple regression analysis. The results showed that board independence and earnings management has no significant effect on trading volume, while public ownership has significant effect on trading volume. Higher public ownership tends to higher the trading volume.
FAKTOR-FAKTOR PEMENGARUH AUDIT REPORT LAG (Studi Empiris pada Perusahaan-Perusahan di Bursa Efek Indonesia) Hariani, Diana; Darsono, Darsono
Diponegoro Journal of Accounting Volume 3, Nomor 2, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to find empirical evidence and analyze the factors that affect the audit report lag , this study is the replication of the research that has been done by Modugu ( 2012) in Nigeria, to conduct research on the differences in location, objects, samples, and additional variables independent life of the listing, because there are differences in the age variable listing the results of previous studies, in addition to supporting the influence of agency theory, which states that the cepet in the publication of the financial statements will menghilangan error information asymmetry. This is due to the condition that the company is a long listing on the Indonesia Stock Exchange is a company that has a lot of concern to stakeholders so as to encourage the importance of information management and want faster audited financial statements to be published.The population in this study are all companies listed on the Stock Exchange, the overall sample of 299 companies in 2011 and 318 samples in 2012 company, is a model of analysis used multiple regression analysis models. This study divides into six hypotheses, which analyzes the effect of firm size, capital structure, profitability, the complexity of the companys operations, the age listing on audit report lag, and analyze different types of industries on audit report lag.This study shows that company size, profitability and complexity of the companys operations significantly affect the audit report lag. Agency theory can be integrated as a research model. The findings of this study recommends increased insight and knowledge of the dominant factors that cause the audit report lag, and also can be considered for investment.
FAKTOR – FAKTOR INTERNAL YANG BERPENGARUH TERHADAP AUDIT REPORT LAG (Studi Empiris pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia) Wardhana, Prama Handitya; Darsono, Darsono
Diponegoro Journal of Accounting Volume 3, Nomor 2, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this research is to analyze the factors that affect audit report lag of financial reports to the manufacturing companies listed on the Indonesia Stock Exchange. The examined factors of this research are solvability, liquidity, ownership concentration, board independence and audit committee as the independent variable, profitability and size company as the control variable, while the audit report lag as the dependent variable. The sample consists of 440 companies listed in the Indonesia Stock Exchange (IDX) and submitted financial reports to Bapepam in the period 2010-2012. The data that was used in this research was secondary data and selected by using purposive sampling method. Model analysis using multiple linear regression analysis. Using the F-test to determine the effect of simultaneous between company characteristics and capital structure. Using t-test to examine the partial correlation of each independent variable on capital structure. Based on analytical results shows that only variable ownership concentration have significant influence toward audit report lag, while variable solvability, liquidity, board independence and audit committee doesn’t have significant influence toward audit report lag.
PERSEPSI AKADEMISI DAN PRAKTISI AKUNTANSI TERHADAP AKUNTANSI FORENSIK SEBAGAI PROFESI INDONESIA Zamira, Adhysti Kartika; Darsono, Darsono
Diponegoro Journal of Accounting Volume 3, Nomor 3, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

This research aims to analyze the difference between academic and practitioner perceptions regarding forensic accounting as a profession in Indonesia on the issues of theory and intellectual technique, relevance, training period, motivation, autonomy, commitment, sense of community and the code of ethics. The object research was academics and practitioners in Semarang City.This research used purposive sampling technique in data collection. Data was obtained by distributing 100 questionnaires in state university and government institution such as BPK and BPKP in Semarang. 66 respondents (66%) that consist of 31 academics and 35 practitioners give their responses. Data was analyzed by Independent Sample T Test by SPSS version 22 software package.The result of this research shows that there is no significant difference in the perception between academics with practitioner in theory and intellectual technique, relevance, training period, motivation, autonomy, and the code of ethics. The result of this research shows that there is a significant difference in the perception between academics with practitioner in commitment and sense of community. Moreover, the overall respondents give a positive perception to the eighth research variables which means that according to the respondents, forensic accounting met the eighth criteria that distinguish the occupation and profession according to Pavalko’s  criteria.
Co-Authors A. Sudirman, A. Acepudin, Acepudin Ade Ayu Eres Setyarini, Ade Ayu Eres Ade Kurniawan Ade Pradana, Gita Adei Saputra, Adei Adelina Hasyim Adha Nur Hidayat, Adha Nur Adhysti Kartika Zamira Adi Baskara Perwira, Adi Adinda Ageng Syahputri, Adinda Ageng Afnan, Fauzi Agnes Carolina Agung Pramudito, Agung Agung Prihatmojo, Agung Agus Pujianto Agustira, Ines Agustono Agustono, Agustono Ahmad Rifan, Ahmad Ahmad Sudirman Aisyah Yohanella, Aisyah Akhmad Rasyid Syahputra, Akhmad Rasyid Akhsani Lubis Dwi Saputra, Akhsani Lubis Alben Ambarita Aldona Meylina Manalu, Aldona Meylina ali wijayanto Allantara, Rio Dedi Andika Nugroho Sulistianto, Andika Nugroho Angrayana, David Anik Sunarni Apriliani Rahmawati Apriyani Apriyani Apriyani, Cici Apriyanti Apriyanti Apriyanti, Bunga Ardhi Yudisthira Ariadi, Ariadi Arif Wibawa, Fajri Arisandi, Tiras Adi Arwin Surbakti Asmaul Khair Astuti, Natalia Kris Tri Atmoko, Yulius Kristian Tri Ayu Astira Ayu Silvia Febriani Ayuningrum, Yessy Azka Falaih Rizqiyana, Azka Falaih B. Sampurna Jaya, M. Thoha Bahar Triono Budi Legowo Budianto, Anwar Caswita Caswita Cherleyrian Ningsih Christa Evandini Cut Rohani Dapat Syahputra, Dapat Darmanto Darmanto Darmawi, Ahmad Darwanto Darwanto Daryanta Daryanta Deasy Vivta Rini Dedi Firmanto, Dedi Delima Sari, Irlani Aprida Desi Susanti Desy Mauliya, Desy Deviyanti Pangestu Devy Larasati Sukoco Dewi Sri Leni Indah DEWI WULANSARI Dhedy Handono Diah Nuraini Dian Erika Wati Diana Hariani dina rosita Doni Andeska Dumanika Rizky Bimasakti, Dumanika Rizky Dwi Ariyani Dwi Mawarti Dwi Setyo Putri, Ragil Dwi Yulia Sari, Dwi Yulia Dwinanda Harsa, Dwinanda Eddy Purnomo Edi Basuki Edy Purnomo Eka Dewi Nurjayanti Elsa Destriyani, Elsa Enden Sopa Sopiyana Eni Setianingsih Eny Lestari Erlina Rufaidah Erlyna Wida Riptanti Erni Mustakim Febra Anjar Kusuma, Febra Anjar Febrintina S, Dian Fenny Rita Fiantik, Fenny Rita Ferdesi Hanafia FITRI ANA Fitrianingsih Fitrianingsih Fitrihandayani, Anis Gusnetty Jayasinga, Gusnetty H., Yulina Habibatussolikhah, Annisa Titias Hambali Hambali Harsojo Harsojo Hastuti, Mistin Kusuma Hendry Susanto Heri Usmanto Heri Wahono herman, mey zulfia Herpratiwi Herpratiwi Hery Pratiknyo Hidayatullah Hidayatullah himmatul Aliyah, himmatul Hudawati, Deniq Hudayawan, Riza Nor Hurustiati Hurustiati Iding, Iding Ignatius Sulistyo Ika Santia Imam Widhiono Irawan Suntoro Irtanti Retno Astuti Iskandar Syah Iskandar, Sudrajat Ismiati Marfuah Rochmat, Ismiati Marfuah Jatmiko Jatmiko Jaya Wijaya JOKO SUSANTO Joko Sutrisno Juang Kurniawan Syahruzah Kartika, Leli Kesuma Wardani Kharisma Idola Arga Khasanah, Meyla Khumaida, Nosya Fachrizadini Kinayung, Satria Koesuma, Sorja Kosyi Hadi Prayogo, Kosyi Hadi Kusuma, Damar Yoga Kusumawardani, Zarra Aulia Lasri, Lasri Leny Marlina Lessie Novitasari, Lessie Lestari, Yulita Dwi Lia Dwi Arinda, Lia Dwi Linawati, Anissa Listanti, Sinta Nur Rizqi Loliyana Loliyana M Thoha BS Jaya, M Thoha M. Thoha B.S. Jaya M.Thoha B.S Jaya, M.Thoha B.S Made Sumarti Kardha Made Sumarti, Made Mardalena, Ni Nyoman Maria Claudia Karina Marsongko Marsongko, Marsongko Maryani Maryani Mastina, Lisda Metri Setyaning Komalasari Minar Ferichani Mirzan T. Razzak Mochamad Ibnu Harris, Mochamad Mohd. Harisudin Mugiadi Mugiadi Muhajir, Faisal Muhammad Fajar Maulana Muhammad Fathul Anwar, Muhammad Fathul Muhammad Iqbal Birsyada, Muhammad Iqbal Muhammad Oktavian Kristiana Muhammad Ramadhan Muji Desy Susanty Muncarno Muncarno Na’im, Azizun Zuhudatin Nazaruddin Wahab Nelly Astuti Ni Luh Ketut Shanti Antik Safitri, Ni Luh Ketut Shanti Antik Nia Susilo Wardani Noca Yolanda Sari Novia Ayu Puspitasari Nugroho, Novian Trio Nur Cahyonowati Nuraini, Tumang Nurhayat Nurhayat, Nurhayat Nurjayanti, .Eka Dewi Nurmalena, Nurmalena Nurudin Nurudin Octiara, Dwinta Ovita, Dhea Pamuji, Iska Aditya Pargito Pargito Parwono Parwono Prabowo, Hanif Imam Prama Handitya Wardhana Pramedita, Cindy Pujiati Pujiati Purnama Sari Putri Nurul Aini, Putri Nurul Putri Permatasari, Putri Putu Ayu Dahliawati R Gunawan Sudarmanto R. Gunawan Sudarmanto Raden Gunawan Sudarmanto Rahmat Diyanto, Rahmat Rahmawati, Shanti Eka Ramadhani, Achmad Rapani Rapani Ratri Dian Hestuningrum Ratri, Lintang Dianing Ravel, Ravel Rheza Rahadhitya, Rheza Rian Suryo Darmawan Rini Asnawati Risma Margaretha Sinaga Ristiana Ristiana Riswanti Rini Riyani Riyani Riyanto M. Taruna Riza Damayanti Rizky Agung Pratiwi, Rizky Agung Rizky Ariawan Ramadan, Rizky Roseanna Febriyani Rosmalina, Putu Rusdawati, Mala Rusmini, Rosalia Saefurrochman Saefurrochman Saifullah Saifullah Sanun Sanun, Sanun Saputro, Setiyawan Adi Sarengat Sarengat Sari Puspa Dewi, Sari Puspa Sari, Dwi Novita Sari, Ni Made Sukerti Satria Nugroho, Satria Sella Pramesta, Sella Septa Inda Yuli Septi Arianingsih Septianto, Rizki Serli Birlina, Serli Setyaningsih, Fitri Setyarso Herlambang, Setyarso Setyowati Setyowati Sibarani, Gianti Siddiq Dharmadi Siswanta, Siswanta Siswantoro Siswantoro Siswati Handayani Sisworo Sanjaya Siti Rachmah Siti Rachmah Sofiani Sitta Kurniawati Sowiyah Sowiyah Sri Lisdayeni, Sri sri marwanti Sri Maryati Sri Murniasih Sri Wahyuni Sucipto Sucipto Sudartoyo, Sudartoyo Sudjarwo Sudjarwo Sugara, Okinando Sugeng Pamudji Sugianti, Hanifah Feni Sugiarto Danu Sugiman Sugiman Sugiyanto Sugiyanto Suhardi Suhardi Suhardiansyah Suhardiansyah Suhartono Suhartono Sukana, Asep Sukirno Sukirno Sulistiasih Sulistiasih Sultan Djasmi SUMADI SUMADI Sunardi Sunardi Supanggyo Supanggyo Suprapti Supardi Suprapto Suprapto Supriyadi Supriyadi Suri, Ima Suripto Suripto Susi Wuri Ani Sutiarahmah, Ridha Suwarjo Suwarjo Suyamto Suyamto Syuaibah Yoswinda Floren, Syuaibah Yoswinda Taufik Taufik Tedi Rusman Tiara Nurbaiti, Tiara Tri Darmawati, Tri Trisnaningsih Trisnaningsih Tutut Zatmiko, Tutut Umi Salamah UT, Ika Wulandari Veridiana Eka Christy Vivi Novita Sari W Turnip, Purnama wahyuni wahyuni Wardaya Wardaya Wardhani, Ayu Pratiwi Kusuma Wati, Anis Ambar Wellfa Rina Hamer Wibowo, Hendri Wicaksana, Erza Ardenta Widodo, Dyah Winarni, Eka Ayu Tyas Windasari, Sri Wiwit Rahayu Yavina Nugrahanti Yayah Haenilah, Een Yohanie, Dian Devita YUDI PURWANTO Yulina Hamdan Yulina Hamdani Yulina Yulina Yusep Muslih Purwana Zainul Mubtadiin Zanah, Nur