Aditya Septiani
Jurusan Akuntansi Fakultas Ekonomika dan Bisnis Universitas Diponegoro

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PENGARUH PENGUMUMAN PEMBELIAN KEMBALI SAHAM (BUY BACK) TERHADAP RESPON PASAR: STUDI PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI)

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

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Abstract

This study aims to determine the effects of the buy-back announcement to the market response at the companies listed in the Indonesian Stock Exchange under the regulation of Bapepam-LK No. XI.B.3 XI.B.2 on the buy-back procedure. This study uses the average daily abnormal return and the average daily trading volume activity to confirm that the information from the buy back announcement has significant effects to the market. This study also uses the average cumulative abnormal return and trading volume activity to investigate differences in cumulative abnormal returns and trading volume activity before and during the buy-back announcement. The study population was all the companies which performed buy back actions during 2008-2012. The research samples are 20 announcements. Data were analyzed using T-test and Paired Sample Test/Wilcoxon-Signed Rank Test. Calculation of expected return uses the market model utilizing a simple OLS regression (Ordinary Least Squares). The results show that buyback announcements have significant effects and there are differences in the average cumulative abnormal return before and after the announcement of the buy-back. In addition, information on buy back announcement significantly influences on the volume of trading activity, there are differences in the average trading volume activity before and during the transaction in progress.

PENGARUH MEKANISME CORPORATE GOVERNANCE DAN STRUKTUR KEPEMILIKAN TERHADAP KINERJA KEUANGAN

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

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The purpose of this study is to examine the influence of corporate governance (board of commissioner, independent commissioner, board of director, and audit committee) and ownership structure (institutional ownership and managerial ownership) on financial performance (return on assets). Company’s management should be monitored and controlled to ensure that company management is fit with the regulation so the harmony of interest between management and shareholders will be occured and it also could reduce the conflict of interest.This study uses secondary data from manufacturing companies’ financial report which is listed on Bursa Efek Indonesia in 2007 – 2011. Sampling method of this study is using purposive sampling method. This study uses multiple linear regression as analysis instrument. Before doing the regression test, it’s examined by using classical assumption tests.The results of this study indicate that board of commissioner, independent commissioner, audit committee, and managerial ownership did not influence financial performance while board of director and institutional ownership influenced it. This proves that good relation with the external parties and the ownership from other institutions could increase financial performance.

ANALISIS PENGARUH STRUKTUR MODAL TERHADAP PROFITABILITAS (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2009-2011)

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

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This study aims to analyze and provide empirical evidence of the influence of capital structure towards profitability. The analysis used independent variable of capital structure. The independent variable proxied with Short-term Debt to asset (STD), Long-term Debt to asset (LTD), and Total Debt to asset (TDA). The dependent variable is profitability. Return on Equity (ROE) is used to measured profitability. The sample used in this research was the secondary data from annual report of Manufacturing companies which listed on Bursa Efek Indonesia in 2009-2011. The sample was taken using the method of purposive sampling, and those meeting the selection criteria were also taken. The sample used was of 245 companies. The statistic method used was multiplied analysis linear regression with hypothesis testing of statistic t and F test. The results of research show that variables LTD does not have a significant relationship to profitability. While the STD and TDA variables have a negative relationship to profitability of manufacturing companies listed on Bursa Efek Indonesia over period 2009-2011.

KUALITAS DARI PROSEDUR PENGENDALIAN INTERNAL: LIMA BENTUK PENGENDALIAN COSO DAN PENGARUH MODERATING 1 PADA KEADILAN ORGANISASIONAL DAN KECURANGAN KARYAWAN PADA PERUSAHAAN DI KOTA SEMARANG

Diponegoro Journal of Accounting Volume 3, Nomor 3, Tahun 2014
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This study aims to examine the empirical invidence of impact factors on the quality ofinternal control procedure in Semarang the finance company, in this case, a Bank Perkreditan Rakyat or BPR and BUMN especially in tellecommunication sectors. The factors were, perceptions of organizational justice, control environment, risk management, information and communication, monitoring and employee fraud.This study used primary data, which was, using distributed questionnaires at company sample. The collecting data method using purposive sampling in total sample 7 (seven) company samples and the number of respondent in minimum 80 respondents. In this study there were two theoretical framework. The first theoretical framework tested with logistic regression analysis, while the second theoretical framework tested with multiple linear regression analysis.Based on the result of, the first model framework shows that quality of internal controling procedures and perception of justice organizational has a significant effect on employee fraud. The second theoretical framework shows the result of control environment, risk management and controling activity has a positively impact on the quality of internal control procedures so that hypothesis accepted, while the information and communication, and monitoring has a negatively impact on the quality of internal control procedures so that hypothesis rejected.

ANALISIS FAKTOR YANG MEMPENGARUHI TINGKAT PENGUNGKAPAN SUKARELA ASET TAK BERWUJUD (Studi pada Perusahaan yang Terdaftar di BEI Tahun 2010-2012)

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

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This study aims to analyze the influence of firm size, ownership concentration, leverage, industry type, price-to-book value, age of firm, and auditor type on the level of intangible assets disclosure in annual reports in Indonesia. To measure the level of intangible assets disclosure used Value Chain Scoreboard™ as a framework disclosure for intangible assets that was developed by Kang and Gray. There are 28 items to detect quality of intangible assets disclosure. Object in this study are the companies that listed in Indonesia Stock Exchange (ISX) and include in 50 biggest market capitalization during 2010-2012. The sample was selected using purposive sampling method and obtained thirty seven companies being sampled. Type of data are secondary data, as annual reports of companies. Data analysis used descriptive statistics, classical asumption test, and multiple liniar regression analysis. The result of this study showed that ownership concentration, leverage, industry type, price-to-book value, and age of firm significantly influence to the level of intangible assets voluntary disclosure. Meanwhile, firm size and auditor type had no significant effect to the level of intangible assets voluntary disclosure.

PENGARUH KARAKTERISTIK RASIO FINANSIAL DAN FAKTOR MAKROEKONOMI TERHADAP RETURN ON ASSETS BANK KOMERSIAL

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

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The purpose of this research is to analyze the factors that affect Return On Assets (ROA) of financial reports to the commercial banking industry listed on the Indonesia Stock Exchange during 2008-2012. ROA helps management to take into account the bank’s overall profitability and aims to measure the ability of bank management in  managing the assets under their cintrol to income. The examined factors of this research are depossit to assets ratio, capital adequacy ratio, net interest margin, nonperforming loans,inflation, gross domestic product and industry production growth as the independence variable and  retun on assets as the dependent variable. The data that was used in this research was secondary data and selected by using purposive sampling method. Research sample are Indonesian commercial banks listed in 2008-2012 at Bursa Efek Indonesia. Based on analytical results shows that only variable net interest margin and nonperforming loans have significant influence toward return on assets, while fifth variable depossits to assets ratio, capital adequacy ratio, inflation, gross domestic product and industry production growth doesn’t have significant influence toward return on assets.

PENGARUH GAYA HIDUP SEHAT TERHADAP PSYCHOLOGICAL WELL-BEING DAN DAMPAKNYA PADA AUDITOR KAP (Studi Empiris pada Auditor Kantor Akuntan Publik di Jawa Tengah Dan DIY)

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

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Some of the career conditions in Public Accounting Firm (KAP) contribute to the difficult situation faced by the auditor therefore auditor facing irregular stress levels. Past research has shown the negative impact of role stress experienced by auditor, especially during the busy season. At the individual level, stressful work situation cause problems and sometimes makes a lot of capable auditor resign from KAP. At the organizational level, the firm will have more frequent voluntary turnover disfungsionality. This study examines the effect of role stress (role ambiguity, role conflict, and role overload) experienced by auditor to job outcomes (job satisfaction, job performance, and turnover intentions) and the role of healthy lifestyle as a coping mechanism the role of stress on the KAP.The samples used in this study were taken by  using a convenience sampling method. The population was all auditor who worked at the firm in Central Java and Yogyakarta. The method used in data collection is the primary method of data collection, using questionnaires filled out directly by auditor as respondents of the study. A technique of analysis in this study is Structural Equation Model (SEM) by statistical programs SmartPLS.The results show that a healthy lifestyle that practiced by auditors can be an alternative solution as a mechanism to mitigate the negative effects of role stressors. Healthy lifestyle mediated by a vitality and increase in psychological well-being, will reduce the negative effects of role stress mediated by job burnout and psychological well-being, resulting in a positive association with job satisfaction and job performance, but has not yet proved capable of reducing the high turnover intentions in Public Accounting Firm .

FAKTOR-FAKTOR YANG MEMPENGARUHI PERUSAHAAN MANUFAKTUR TERDAFTAR DI BEI MELAKUKAN PERGANTIAN AUDITOR SECARA VOLUNTARY

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

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This research aimed to test the influence of audit opinion, changes in management, size of the client, complexity, client firm’s growth on the voluntary auditor switching.  The voluntary auditor switching would perform many problems, because it was happen in out of regulation that has been taken. Data collecting in this research used a purposive sampling of Manufacture Company that was registered on the Indonesia Stock Exchange (BEI) in 2010 until 2012.  This research used 31 manufacture companies that were used as sample firms.  Logistic regression in this research was used to test the hypothesis. The results of this research showed that the independent variables that influenced the voluntary auditor switching was the change in management.  Besides that, the other independent variables that weren’t influence on the voluntary auditor switching were the audit opinion, the size of client, the complexity and the client firm’s growth.

ANALISIS PENGARUH STRUKTUR CORPORATE GOVERNANCE TERHADAP TINGKAT KEPATUHAN PENGUNGKAPAN KONVERGENSI IFRS PADA LAPORAN LABA RUGI KOMPREHENSIF

Diponegoro Journal of Accounting Volume 3, Nomor 2, Tahun 2014
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This study aims to analyse  how corporate governance structures affect the level of disclosure compliance convergence of IFRS in statements of comprehensive income. This research is the development of a study conducted by Al Akra et al . (2010) and Prawinandi et al . (2012) .Data analysis method used is descriptive analysis method and hypothesis testing . Tests performed using SPSS release 16. Overall sample of 40 service companies used in this study.The results of this study showed that the average level of disclosure compliance convergence of IFRS in statements of comprehensive income is 50.61 %. The results of multiple regression analysis showed that the structure of corporate governance which affect the level of disclosure compliance convergence of IFRS in statements of comprehensive income is the number of audit committee members and the number of audit committee meetings. Meanwhile, a variable number of commissioners, the proportion of independent commissioners, the number of commissioners meeting, leverage, liquidity, and profitability are not significantly influence with the level of disclosure compliance convergence of IFRS in statements of comprehensive income.

ANALISIS FAKTOR-FAKTOR YANG MEMENGARUHI PENGGANTIAN KANTOR AKUNTAN PUBLIK SECARA VOLUNTARY (Studi Empiris pada Perusahaan Keuangan yang terdaftar di BEI)

Diponegoro Journal of Accounting Volume 3, Nomor 2, Tahun 2014
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Auditor independence issue often triggers debate regarding auditor rotation. This  auditor  rotation  is  related  with  company  action  to  do  auditor switching. This  research  aims  to  know  empirical  evidence  as  for  factors  influencing auditor  switching  on  the financial firm  listed  in  Indonesia  Stock  Exchange. The factors to be analysed in this research are management  change,  financial  distress, client size,  firm size, and percentage of ROA changes. The data being  used  is  from financial company  which  is  listed  in “Bursa Efek Indonesia” (BEI) in 2007-2012 period. Data collecting method which used in this research is method purposive sampling, that based on criteria which has been determined before. Based on the method purposive sampling, research sample total is 115 companies. By using logistic regression,  this  research  tried  to  test  effect  of  management  changes, financial  distress, client size, firm size, and percentage of ROA changes towards Auditor Switching.  Result of this research indicates that variable having which significantly effect the voluntary auditor switching are management  change,  firm size, and percentage of ROA changes. On the other hand, other variables like financial  distress and  client size do not have significant effect on company decision to do voluntary auditor switching.