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Journal : Diponegoro Journal of Accounting

PENGARUH PROFITABILITAS, LEVERAGE, STRUKTUR KEPEMILIKAN DAN STATUS PERUSAHAAN TERHADAP PENGUNGKAPAN LAPORAN KEUANGAN PADA PERUSAHAAN MANUFAKTUR DI INDONESIA Purwandari, Arum; Purwanto, Agus
Diponegoro Journal of Accounting Volume 1, Nomor 1, Tahun 2012
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this study was to analyze the influence between profitability ratio, leverage ratio, public ownership, institutional ownership, managerial ownership, the corporate status and the disclosure of the financial statements in manufacturing companies. The population on this research were 148 manufacturing companies in Indonesia Stock Exchange within period 2009-2010. The sample size was determined by purposive sampling method which based on certain criteria, consisted of 98 companies for 2-years study (2009-2010). So the collected data were (n) = 2 x 98 = 196. The results showed that there were no significant influence between profitability, leverage, corporate status and the index Wallace partially. Other findings showed that there ware a significant influence between the public ownership, institutional ownership, managerial ownership and the index Wallace partially.
ANALISIS KEBIJAKAN ALOKASI ASET, KINERJA MANAJER INVESTASI DAN TINGKAT RISIKO TERHADAP KINERJA REKSADANA SAHAM DI INDONESIA Sari, Anindita Putri Nurmalita; Purwanto, Agus
Diponegoro Journal of Accounting Volume 1, Nomor 1, Tahun 2012
Publisher : Diponegoro Journal of Accounting

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Abstract

Mutual fund are used to collect funds from public investors to be invested in portfolio securities by investment manager who has license from Bapepam-LK. Each year the number of equity mutual fund investment increased, but its not equal to the number of investors who investing in equity mutual fund. This is because a lack of knowledge of performance indicators equity mutual fund, the selection of mutual fund that give optimal results and measure the performance of mutual fund shares with Sharpe Ratio. This research aims to analyze the performance of equity mutual funds in Indonesia that be affected by asset allocation policy, the ability of investment managers in stock selection and market timing, and also the level of risk. The research uses pooling data method. The data used in the form of an active equity mutual fund during the period January 2007-December 2011 annual total of 15 mutual funds with a total of 75 data items. The method used to calculate the performance of equity mutual fund is Sharpe Ratio. The method used in this study were multiple regression and classic assumptions of normality test, multicollinierity test, autocorrelation test and heteroskesdatisity test. F test and T test used to hypotheisi test. These result indicate that the asset allocation policy has negatif and not significan effect on the equity mutual fund performance. The performance of investment manager has positive and significant effect on the performance of equity mutual fund. And risk level has negative and significant effect on the performance of equity mutual fund.
PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2009-2011 Agni Putri, Anisa; Purwanto, Agus
Diponegoro Journal of Accounting Volume 2, Nomor 3, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

The objectives of this study are to analyze the impact of intellectual capital on firm performance(ROA,ROE,RG,EP). This research to analyze the impact of HCE,SCE,CEE on firm performance(ROA,ROE,RG,EP) and VAIC on firm performance (ROA,ROE,RG,EP).This research used banking company data that listed in Indonesia Stock Exchange (IDX) 2009-2011. The model that used to measure intellectual capital was Pulic model agregatly-using Value Added Intellectual Coefficient (VAIC) or separately-using Human Capital Efficiency (HCE), Structural Capital Efficiency (SCE), dan Capital Employed Efficiency (CEE). The result show: (1) SCE an impact on ROA. (2) SCE an impact on ROE. (3) VAIC an impact on ROE.
PENGARUH EFISIENSI KEUANGAN DAN PEMBATASAN PEMBERIAN DANA PADA JUMLAH DONASI INDIVIDUAL Muslim, Abdurohman; Purwanto, Agus
Diponegoro Journal of Accounting Volume 2, Nomor 3, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

Individual donation takes an important role in a nonprofit organization’s life, includingZakat foundation. There are many factors that could influence individual donations. Based on Li, etall’s research, financial efficiency and solicitation type could influence how individual donorsspent their donation This study examines whether and how a nonprofit organization’s financialefficiency and its solicitation influence individual donations.Survey method was used to this study with 100 undergraduate students from DiponegoroUniversity, as a proxy of individual donor. The amount of individual donation given is shown indescriptive statistics. To examine the relationship between financial efficiency, solicitation type,and individual donation, Two-Ways Analysis of Variance (ANOVA) was applied.Align with the theory and previous studies, the result shows that financial efficiency andsolicitation type positively influence individual donation given by the donors.
ANALISIS PENGARUH KARAKTERISTIK PERUSAHAAN, UKURAN DEWAN KOMISARIS DAN STRUKTUR KEPEMILIKAN TERHADAP PENGUNGKAPAN CSR (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2009-2011) Laksmitaningrum, Chintya Fadila; Purwanto, Agus
Diponegoro Journal of Accounting Volume 2, Nomor 3, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aimed to analyze the effect of firm characteristics and ownership structure of a company, namely profitability, liquidity, leverage, firm size, board size, institusional ownership structure, managerial ownership structure, and foreign ownership structure of broad disclosure of corporate social responsibility.The population of this study is manufacturing company listed on the Indonesia Stock Exchange in the period 2009-2011. Sampling by using purposive sampling method,samples obtained amounted to 148 companies. Types of data used are secondary data with the method of documentation and literature method. The analytical tool used is multiple regression.This study  found that profitability, liquidity, board size and structure of foreign ownership has a positive effect on disclosure of corporate social responsibility. However, leverage,  firm size, institutional ownership structures and managerial ownership structure did not affect on disclosure of corporate social responsibility.
Pengaruh Hubungan Kinerja, Likuiditas dan Return Saham Terhadap Deviasi Actual Growth Rate Dari Sustainable Growth Rate Pada Perusahaan Manufaktur di Bursa Efek Indonesia Wahyu Saputro, Adimas; Purwanto, Agus
Diponegoro Journal of Accounting Volume 2, Nomor 3, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

Every company wants a high profit. This will increase sales growth. However, growth is not always profitable. If too fast the growth can put enormous pressure on the resources of the company. Whereas if the growth is too slow, the company considered less take the financial potential of existing firms. Therefore, the concept of sustainable growth rate can be sized for a maximum level of sales could rise without the company running out of financial resources. This study aims to empirically examine the effect of performance (ROA and price-to-book ratio), liquidity (current ratio and acid ratio) and stock returns to the deviation of actual growth rate of sustainable growth rate. This study uses multiple regression analysis with a sample of 49 companies listed on the Indonesia Stock Exchange (IDX) of the years 2009-2011. The results indicate that some determinants such as ROA, current ratio and acid ratio affect of the deviation of actual growth rate of sustainable growth rate. However, other factors, such as price to book ratio and stock return do not explain market value influence to the deviation of actual growth rate of sustainable growth rate because it represents fluctuations in the demand-supply companys stock price rather than the performance. 
PENERAPAN BALANCED SCORECARD SEBAGAI METODE PENGUKURAN KINERJA PADA RS IPHI PEDAN KABUPATEN KLATEN Darmiyati, Jidanah; Purwanto, Agus
Diponegoro Journal of Accounting Volume 2, Nomor 3, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

RS IPHI Pedan Klaten is one of the main referral hospital for the community. Fast service and the availability of adequate health is the reason the patient came to the hospital IPHI Pedan Klaten. Based on these phenomena is important for the performance measurement conduct business development strategies are suitable and can be used as a basis for repayment system. One method of performance measurement that takes into account financial and non-financial aspects are known as the Balanced Scorecard are applied in RS IPHI Pedan Klaten district in 2012. The problems described in this study are: 1) How does the performance of RS IPHI Pedan Klaten seen from a financial perspective, 2) How is the performance RS IPHI Pedan Klaten seen from the perspective of the customer, 3) How is the performance RS IPHI Pedan Klaten seen from the perspective of internal processes business, 4) How is the performance RS IPHI Pedan Klaten seen from the perspective of learning and growth.The design of this study used a descriptive quantitative approach. Data obtained from the results of the questionnaire and results documentation. Research subjects came from employees RS IPHI Pedan Klaten and RS patients IPHI Pedan KlatenPengujian research instruments used validity and reliability. Analysis using qualitative methods (for analysis not with numbers) and quantitative methods (for analysis using numbers).Based on the research that has been conducted, it was concluded that: for the financial perspective, RS IPHI P and Klaten produces performance can generally be said to be good for economic ratios, and efficiency ratios below 100% during the years 2010-2011, ie 42,97%; 41.19%; effectiveness ratio of 87,27% and above 10%. Customer perspective RS IPHI Pedan Klaten indicated satisfaction with the achievements of the percentage of patients achieving 55%, the percentage increased patient retention rate is 54,90%; 60.33%; 59.72%. Learning and growth perspective, RS IPHI Pedan Klaten shows the result of increased employee productivity for three consecutive years ie 2010, 2011, 2012 amounting to Rp. 13.763.472, Rp. 20.059.516, and Rp. 28.909.290. This increase is supported by the high level of employee satisfaction reached 50% and the employee retention rate is below 2% of total employees. RS IPHI Pedan Klaten district must maintain the achievement of the performance with some suggestions and improvements that need to be done.
PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2009-2011 Agni Putri, Anisa; Purwanto, Agus
Diponegoro Journal of Accounting Volume 2, Nomor 3, Tahun 2013
Publisher : Diponegoro Journal of Accounting

Show Abstract | Original Source | Check in Google Scholar | Full PDF (226.658 KB)

Abstract

The objectives of this study are to analyze the impact of intellectual capital on firm performance(ROA,ROE,RG,EP). This research to analyze the impact of HCE,SCE,CEE on firm performance(ROA,ROE,RG,EP) and VAIC on firm performance (ROA,ROE,RG,EP).This research used banking company data that listed in Indonesia Stock Exchange (IDX) 2009-2011. The model that used to measure intellectual capital was Pulic model agregatly-using Value Added Intellectual Coefficient (VAIC) or separately-using Human Capital Efficiency (HCE), Structural Capital Efficiency (SCE), dan Capital Employed Efficiency (CEE). The result show: (1) SCE an impact on ROA. (2) SCE an impact on ROE. (3) VAIC an impact on ROE.
PENGARUH KARAKTERISTIK PERUSAHAAN, STRUKTUR KEPEMILIKAN, DAN GOOD CORPORATE GOVERNANCE TERHADAP PENGUNGKAPAN TRIPLE BOTTOM LINE DI INDONESIA Karyo Nugroho, Adhy; Purwanto, Agus
Diponegoro Journal of Accounting Volume 2, Nomor 2, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aimed to analyze the effect of firm characteristics, ownership structure, corporate governance disclosure on the triple bottom line in Indonesia. Disclosure of the triple bottom line concept is defined as a result of the companys accounts reflect overall company performance both from the economic, social, and environmental. This study uses nine variables that predicted disclosure could affect the companys triple bottom line. Four variables are indicators of the characteristics of companies that leverage, profitability, liquidity, and industry types. Furthermore, there are three variables that are indicators of the ownership structure of the company is management ownership, foreign ownership, and institutional ownership. Meanwhile, two other variables show indicators of good corporate governance and the size of the board audit committee.This study used a sample of manufacturing firms listed Indonesia Stock Exchange during the period 2008-2011. A total of 200 annual reports of companies that meet the criteria have complete data for the study expressed as a sample. This study uses quantitative and analytical methods used is multiple regression.The results showed that not all of the variables in this study significantly influence the disclosure of the triple bottom line. Only the leverage variable, type of industry, size of board of directors, and audit committees that significantly influence the disclosure by the triple bottom line of the company. Other factors examined in this study such as profitability, liquidity, institutional ownership, management ownership, and foreign ownership does not significantly influence the triple bottom line disclosure by companies.
Faktor-Faktor yang Memengaruhi Pelaksanaan Akuntansi Lingkungan (Studi pada KLH/BLH, Dinkeb, dan PDAM Kabupaten/Kota di Provinsi Jawa Tengah) Prasojo, Taufiq Bagus; Purwanto, Agus
Diponegoro Journal of Accounting Volume 2, Nomor 1, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

The objectives of this research is to analyze the influence of organization size, accounting regulation, and environmental management on environmental accounting practices. The samples used here are primary data from badan lingkungan hidup (BLH)/kantor lingkungan hidup (KLH), dinas kebersihan (Dinkeb), and perusahaan daerah air minum (PDAM) level regency. Data was collected by sent questionnaire directly to every responden. The sample collected were 17 KLH/BLH, 3 Dinkeb, and 13 PDAM.This research uses linear regression analysis to examine the hypothesis. Hypotheses examined by F test and t test. The results showed that organization size is not significant to influence environmental accounting practices, accounting regulation is significant positively to influence environmental accounting practices, and environmental management is not significant to influence environmental accounting practices.
Co-Authors - Isdiyarto . HERNAYANTI . HERY WINARSI Abdurohman Muslim Abdurrahman, Naufal Adhy Karyo Nugroho Adi Putra Setianto Adila Ashari Partono, Adila Ashari Adimas Wahyu Saputro Agung Budiarto, Agung Agustikasa, Dyah Kurniawati Akhmad Aminuddin Bama, Akhmad Aminuddin Alice Yuniati Alqodri, Achmad Fatih Andika Fajar Andreani Hanjani Anggun Nugroho, Anggun Anif Jamaluddin Anindita Putri Nurmalita Sari Anisa Agni Putri Aris Mukimin Arkhan Subari Artawan, I Nengah Arum Purwandari Bagus, Asep Bhagas Adhitya Ardia Pratama Bintoro Anang Subagyo, Bintoro Anang Budhy Kurniawan Budiwati Budiwati Budiyono Budiyono Chintya Fadila Laksmitaningrum Dadan Rosana Darmadi, Eko Agus Decy Lukitasari DEDDY MUCHTADI Dewitasari, Dinny Islamiah Dhanindra Prabowo, Dhanindra Dina Dina, Dina Dwi Harjanto, Ganang Dwi Ratmono Eddy Santoso Endang Kwartiningsih Endang Mastuti Eny Sri Widyastuti Erika Rani Eva Oktavia Ningrum, Eva Oktavia Febryanita, Renna Firdaus, Muhammad Sai FRANSISKA RUNGKAT ZAKARIA Gde Sastrawangsa, Gde Hanny Vistanty, Hanny Hatmoko, Bayu Dwi Hendri Widiyandari Heny Kusumayanti HERNAYANTI HERNAYANTI Heru Sukamto, Heru HERY WINARSI I Kadek Ariana, I Kadek Ida Hayu Dwimawanti Ihyaul Ulum Imam Ghozali Indah Nuraeni Intan Fatimah Hizbullah, Intan Fatimah Irfan Hafid Irnaning Handayani, Novarina Ischiadica Elharomy Isni Nurruhwati Jidanah Darmiyati Jumari, Arif Kuncoro Diharjo Kusumadewi, RR Karlina Aprilia Lila Yuwana Lilik Eka Radiati M. Refai Muslih Mety Nuraini Miratul Atiqah Mugihardjo, Herry Muhammad Baru Herman, Muhammad Baru Muhammad Setio Priambodo, Muhammad Mulyadi, Eka Octaviyatna Mulyoto ,, Mulyoto Nilawati Nilawati Nugraheni, Anggiyani Ratnaningtyas Eka Nur Cahyonowati Nur Kadarisman Nur Zen, Nur Nurkholis Nurkholis Nurtjahjo Dwi Sasongko Nur’aini, Anafi Oktita Earning Hanifah Paryanto Prasetiyo, Agus Eko Purwaningrum, Fajar Adhi Rafika Rahmawati Rahma Ayu Maharani Rame Rame, Rame Rame, Rame Ratnawati Ratnawati Reny Yesiana, Reny Richardus Eko Indrajit Risha Aristiani N, Risha Rosita, Galuh Chynintya Rosita Ruliaty, Lisa Sari, Septi Shofwan Hanief, Shofwan Silvy Djayanti, Silvy Siwi P. M. Wijayanti Siwi P.M. Wijayanti SIWI PRAMATAMA MARS WIJAYANTI Stephani Novitasari Christianingsih Kaluti Suharno Suharno Suharto, Toni Suharto, Toni Sumarna Sumarna Sumarna, . Sumarno Sumarno Suratsih Suratsih Taufiq Bagus Prasojo Wicaksono, Kukuh Aryo Wisnu Ari Adi Yohanes Dwi Saputra, Yohanes Dwi Yuniar Mulyani Yuvita Avrie Diany