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PERSEPSI MAHASISWA AKUNTANSI DAN AKUNTAN PENDIDIK TERHADAP KOMPETENSI YANG DIBUTUHKAN LULUSAN AKUNTANSI

Diponegoro Journal of Accounting Volume 1, Nomor 1, Tahun 2012
Publisher : Diponegoro Journal of Accounting

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Abstract

This study investigates what competencies accounting students and accounting academics perceive have been developed during an undergraduate course, and compare this to competencies that they believe need for career success. The questionnaire in this study is a questionnaire that has been used previously by Kavanagh (2008), which was adapted from Albrecht and Sack (2000). The questionnaire used was tested validity and reliability. The method of analysis used is paired sample t-test. The results showed that there is a large discrepancy between the two.

ANALISIS PENGARUH CORPORATE GOVERNANCE DAN KARAKTERISTIK PERUSAHAAN TERHADAP KEBERADAAN KOMITE MANAJEMEN RISIKO (Studi kasus pada perusahaan yang Listing di BEI periode 2008-2010)

Diponegoro Journal of Accounting Volume 1, Nomor 1, Tahun 2012
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to analyze the influence of  corporate governance and firm characteristics to existence of Risk Management Committee (RMC) and type of RMC, whether it is  separated and combined with audit committee. Variables are  break down into independent commissioner, meeting frequencies, ownership type, auditor reputation, size of subsidiares, market risk, leverage, age, and company size. This study replicated prior study conducted by Subramaniam, et al. (2009) with some modification and elimination of variables. The statistic method to test the hypotheses is logistic regression analysis. Sample are collected using random sampling included in eighty non-bank companies listed in BEI for 2008-2010. This study used agency theory, corporate legitimacy, and signal theory to explain lingkage between variables. This study showed that some independent variables have positive effect to the existence of RMC namely meeting frequencies, size of subsidiares, and company size. While, independent variables that positively influence the existence of  Separate RMC were meeting frequencies and company size.

ANALISIS PENGARUH KARAKTERISTIK PERUSAHAAN DAN CORPORATE GOVERNANCE TERHADAP PENGUNGKAPAN RISIKO PERUSAHAAN (Studi empiris pada perusahaan-perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia)

Diponegoro Journal of Accounting Volume 2, Nomor 2, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

This research aims to get empirical proof about the factors which are influence corporate risk disclosure in manufacture firms. Corporate characteristic used in this research are size, profitability degree, leverage degree, liquidity degree, financially expertise of audit committees, frequency of audit committees meeting, public ownership structure, type of corporate ownership. This research uses purposive sampling to carry out sample selection. There are 99 manufacture firms which are listed in BEI (Bursa Efek Indonesia) period of 2009 until 2011 become the sample in this research. Stakeholder theory is used to explain relationship inter variable. Risk disclosure in this research use content analysis based on identification of sentences act of risk disclosure in the annual report. Statistic method that used for examining the hypothesis is multiple regression analysis. The result of this research showed that size and profitability degree are positive related significant with corporate risk disclosure. Frequency of audit committees meeting is negatively significant with corporate risk disclosure, while leverage degree, liquidity degree, financially expertise of audit committees,  public ownership structure, type of corporate ownership are not significant with corporate risk disclosure. 

PENGARUH MEKANISME CORPORATE GOVERNANCE TERHADAP RISIKO PERBANKAN

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 FAKTOR-FAKTOR YANG MEMPENGARUHI UNDERPRICING KETIKA INITIAL PUBLIC OFFERING (IPO) DI BURSA EFEK INDONESIA

Diponegoro Journal of Accounting Volume 2, Nomor 3, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

Underpricing is phenomenon of IPO which often happened in capital market and have been proved by researchers in many countries. This research aims to analyze the determinant factors of underpricing. The population research was company go public which is listed on Bursa Efek Indonesia (BEI) which perform initial public offering (IPO). Samples in this study were an IPO company listed on the Stock Exchange (Indonesia Stock Exchange) in the 2007-2011 period. The samples used were 71 companies that were taken through purposive sampling. The results of this research showed that underwriters reputation has negative and significant effect on underpricing. While the auditors reputation, Return on Equity (ROE) and leverage ratio has no effect on underpricing.

PENGARUH MEKANISME CORPORATE GOVERNANCE TERHADAP RISIKO PERBANKAN

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

PERSEPSI KEADILAN PAJAK TERHADAP PERILAKU KEPATUHAN WAJIB PAJAK ORANG PRIBADI (WPOP)

Diponegoro Journal of Accounting Volume 2, Nomor 3, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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This research aimed to examine the perception of tax fairness dimensions on tax compliance behaviour of individual tax payer. Richardson and Giligant (2005) identified five of tax fairness dimension: general fairness and distribution of tax burden, exchanges with the government, special provisions, preferred tax rate structure, and self interest towards individual tax payers compliance. This study used a questionnaire survey design as an instrument.            In this study, a sample of individual tax payers is working as an entrepreneur various industries, civil servants (PNS) and private sector employees. The number of samples used are 118 individual tax payers. Sampling technique in this research  using purposive sampling techniques (based on criteria samples). The method of analysis used in this research is multiple regression.            The findings of this research show that (1) the structure of the preferred tax rates (preferred tax rate structures) positive effect on the level of individual taxpayer compliance significantly and (2) personal interest (self-interest) positive effect on the level of individual taxpayer compliance significantly.

STUDI EMPIRIS TERHADAP FAKTOR YANG MEMPENGARUHI PILIHAN KARIR MAHASISWA AKUNTANSI

Diponegoro Journal of Accounting Volume 2, Nomor 2, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the differences on job expectation on whether students choose to pursue a public accountant career or nonpublic- accouuntant career.This research took a sample of 129 respondents from final year of undergradute accounting students (S1), Professional Program in Accounting (PPA) students, and Master Degree (S2) students. The data was collected by distributing questionnaire to respondents directly. The data was analyzed using exploratory factor analysis.The result of this study indicated that there were significant differences on job expectation between students choose to pursue a public accountant career and students choose to pursue nonpublic-accountant career.

ANALISIS PENGARUH KUALITAS PELAPORAN KEUANGAN DAN MATURITAS UTANG TERHADAP EFISIENSI INVESTASI

Diponegoro Journal of Accounting Volume 3, Nomor 3, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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The purpose of this study is to analyze the role of financial reporting quality and debt maturity in investment efficiency. The population in this study are manufacturing companies listed on the Stock Exchange during the period 2009 until 2011. Sampling in this study using purposive sampling method. The total numbers of samples are 189 companies. Data used in this study was company’s annual financial reports that were derived from sites Indonesia Stock Exchange. Then, data were analyzed using multiple linear regression analysis.The result of this study shows that financial reporting quality has positive and significant influence on investment efficiency. While debt maturity has no significant effect on investment efficiency. In addition, there no significant effect  on the level of use of short term debt on financial reporting quality and investment efficiency.

PENGARUH GROWTH OPPORTUNITY, PROFITABILITAS, FIXED ASSET RATIO DAN RISIKO PASAR TERHADAP STRUKTUR MODAL

Diponegoro Journal of Accounting Volume 3, Nomor 2, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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The research aimed to examine the effect of growth opportunity, profitability, fixed assets ratio, and market risk on capital structure. The research uses secondary data sources, data derived from the Indonesian Capital Market Directory (ICMD) and company annual reports contained in BEI. Determined samples used purposive sampling method, which resulted 39 properties and real estate companies, in the period 2010-2012 with a total of 117 observations. Analyzed data used a linear regression analysis, where hypothesis testing is using F test and t-test. Results of the study showed that partially during 2010 to 2012, growth opportunity, profitability and market risk significantly effect with the positive direction of the capital structure, while fixed asset ratio variables have a significant effect with the negative direction of the capital structure.