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Journal : Diponegoro Journal of Accounting

REAKSI PASAR ATAS PENGUMUMAN DIVIDEN TUNAI(STUDI EMPIRIS PADA PERUSAHAAN LQ-45) Dwi Saputra, Akhsani Lubis; Darsono, Darsono
Diponegoro Journal of Accounting Volume 4, Nomor 4, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

This study to analyze market reaction to the announcement of cash dividends on listed companies LQ-45 from February and August 2014. With the event window for 31 days and 15 days the researchers tried to see if there is a difference of abnormal return before and after the ex-dividend date.   The sampling technique used is purposive sampling and number of samples used is 45 from manufactur industries. This study uses secondary data including historical daily closing stock price, market index LQ-45 and the schedule of cash dividends. The analysis technique used isEvent Study Method.            The result showed that abnormal return obtained by investors after the date of the announcement rated investors as a signal of bad (bad news) because investors believe stock prices will fall after the announcement. However, the market is no longer reacting above 7 days after the ex-dividend date.
FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP PENGGANTIAN KANTOR AKUNTAN PUBLIK SECARA SUKARELA Sulistianto, Andika Nugroho; Darsono, Darsono
Diponegoro Journal of Accounting Volume 4, Nomor 3, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

This research aims to provide empirical evidence about the factors that affect the replacement public accountant on a voluntary basis by the manufacturing companies listed on the indonesia stock exchange. Independent variables used in this study are: the audit opinion, financial distress, management changes, the size of the company and the company's growth was measured using two IE proxy changes in sales and changes in total assets.Object of research is the manufacturing companies listed on the indonesia stock exchange for 5 years (2009-2013) but for some variables needed data for the year was. Data collecting method which used in this research is method purposive sampling, that based on criterion which has been determined before. The dependent variable in this study was the replacement public accountant on a voluntary basis. Hypothesis in this research are tested by logistics regression analytical method.Result of this research indicates that variables having which significantly effect the replacement public accountant on a voluntary basisare audit opinion and management changes. In the other hand, other variables in this research like financial distress, company size, and companys growth don’t have significant effect on decision to do replacementof public accountant on a voluntary basis.
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 KUALITAS PEMERIKSAAN OLEH APARAT PENGAWAS INTERNAL PEMERINTAH (APIP) TERHADAP LEVEL OF RELIANCE PEMERIKSA BADAN PEMERIKSA KEUANGAN KEPADA APIP Pramudito, Agung; Darsono, Darsono
Diponegoro Journal of Accounting Volume 3, Nomor 4, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the differences and the factors that affect the Level of Reliance The Audit Board of Republic Indonesia’s (BPK) Auditors at the Ministry / Agencies (K/L) and Local Government, on Government Internal Supervisory Apparatus (APIP). The increasing role of APIP in good goverment governance, as well as resource constraints of BPK , is a contributing factor increasing the efficiency of the BPK audit with increasing levels of reliance on APIP. The sampling method was convenient sampling. Samples were selected based on easiness of control questionnaires. This study uses primary data with respondent, BPK’s auditor has done performance audit on APIP in 2013, with a sample of 74 respondents. The statistical tool used is the Mann Whitney U test, Manova, and Multiple Discriminant Analisys. The results showed that there was no difference in the level of reliance and perceptions of quality inspection between APIP K / L and local government. The most influential factors on level of reliance BPK auditors on APIP is independence and objectivity, inherent risk of auditee, and competence.
FAKTOR-FAKTOR YANG MEMPENGARUHI STRUKTUR MODAL DI PERUSAHAAN INDONESIA (PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2011-2014) Firmanullah, Nurul; Darsono, Darsono
Diponegoro Journal of Accounting Volume 6, Nomor 3, Tahun 2017
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine factors affecting capital structure. This study uses a variable liquidity, profitability, asset structure, sales growth, asset growth, and business risk as independent variables.The population in this study consisted of all manufacturing companies listed in Indonesia Stock Exchange from 2011-2014. The sampling method in this research is purposive sampling. Total sample used in the analysis were 556 companies.The statistical methods used in this research is multiple linear regression analysis. The results of this study indicate that sales growth and business risk significantly influence capital structure while liquidity, profitability, asset structure, and asset growth has no effect on the capital structure.
ANALISIS FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP AUDIT REPORT LAG (Studi Empiris pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Tahun 2013-2015) Atmojo, Danang Tri; Darsono, Darsono
Diponegoro Journal of Accounting Volume 6, Nomor 4, Tahun 2017
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 companies listed on the Indonesia Stock Exchange. The examined factors of this research are board independence, audit committee, ownership consentration, size company, complexity of the company’s operation, auditor type and auditor opinion as the independent variable, while the audit report lag as the dependent variable.The populations in this study are all companies listed in the Indonesia Stock Exchange in the period 2013-2015. The sample consists of 1540 companies listed in the Indonesia Stock Exchange (IDX) and submitted financial reports to Bapepam in the period 2013-2015. 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 audit report lag.Based on analytical results shows that variable audit committee, ownership concentration, size company and auditor opinion have significant influence toward audit report lag, while variable board independence, complexity of the company’s operation and auditor type doesn’t have significant influence toward audit report lag.
FAKTOR-FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2016-2018) Mustikorini, Asih; Darsono, Darsono
Diponegoro Journal of Accounting Volume 8, Nomor 4, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

This study was aimed to examine the effect of ownership concentration, board of commissioner size, firm size, earning management, foreign ownership and firm investment on firm value of manufacturing company in Indonesia This study used secondary data which was annual reports retrieved from Indonesia Stock Exchange (IDX) website. This study used purposive sampling method. Population in this study were manufacturing company listed on the Indonesia Stock Exchange in 2016-2018. 166 companies were selected as samples from 414 companies as the population during 2016-2018. The research method used in this study was multiple linear regression.The result of this study indicated that board of commissioner size had a positive and significant effect on firm value. Firm size, earning management and foreign ownership had a negative and significant effect on firm value, while ownership concentration and firm investment had no effect on firm value.
PERSEPSI AUDITOR DAN AUDITEE ATAS PENGGUNAAN FAKTOR-FAKTOR KUALITATIF MATERIALITAS PADA BADAN PEMERIKSA KEUANGAN REPUBLIK INDONESIA Harsa, Dwinanda; Darsono, Darsono
Diponegoro Journal of Accounting Volume 3, Nomor 4, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

The aims of this research is to examine the perceptions of auditors and auditees on the use of qualitative materiality factors in the context of the formulation audit opinion by BPK RI and to examine the perceptions of auditors and auditees for the consequences that may arise if the qualitative materiality factors implemented by BPK RI.            The population of this study is BPK RI’s auditors in 34 provinces and BPK RI’s auditees in this case the provincial, district and city’s governtment which are represented by the management at BPKD and Inspektorat. Research sampel obtained in this study is 167 BPK RI’s auditors and 32 BPK RI’s auditees as respondent. Respondents were given a questionnaire and asked to respond within five Likert scale. Data were analyzed using non-parametric statistical test Mann-Whitney U-test.            The results indicate that there are differences in the perception on the use of qualitative materiality factors which the auditors tend to agree while the auditees tend neutral. The results showed that the auditors and auditees have the same perception of the use of qualitative materiality will improve the quality of BPK RI’s audit and will generate a positive response from the public related to BPK RI’s Audit, and different perceptions of the use of qualitative materiality will improve the quality of financial reporting.
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.
RELEVANSI NILAI ASET TAKBERWUJUD PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Bimasakti, Dumanika Rizky; Darsono, Darsono
Diponegoro Journal of Accounting Volume 4, Nomor 1, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to analyze the value relevance of intangible assets and value relevance from each intangible assets component (goodwill, license, and trade mark) in manufacture companies which listed on the Indonesian Stock Exchange. This study used Ohlson (1995) valuation theory with book value of equity (BVE) and earnings (EPS) as variable control. This research was conducted using secondary data which used purposive sampling as the sampling method. There are 418 companies over a three-year period of observation, a total of 73 companies chosen as a sample, with 3 samples that included outlier and should be excluded from samples of observation. So, the final samples are 70. The analytical method used is multiple linear regression analysis. The result of this research shows that: intangible assets positively and significantly affect stock price; goodwill, license, and trade mark positively effect stock price, but do not have significant affect. Those mean, when investing their money, the investor does not pay attention to each component of intangible asset in detail because they just look from the total amount of intangible asset.
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 Adi Cifriadi, Adi Adi Purnomo 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 Annisa, Fitri Aulia Apriliani Rahmawati Apriyani Apriyani Apriyani, Cici Apriyanti Apriyanti Apriyanti, Bunga Ardhi Yudisthira Argatami, Afifah Asri Ariadi, Ariadi Arief Ramadhan Arif Wibawa, Fajri Arisandi, Tiras Adi Arwin Surbakti Asmaul Khair Astari, Rahmadhanty Kusuma Astika, Della Astuti, Natalia Kris Tri Atika Sari Atmoko, Yulius Kristian Tri Audiyah, Rhadiatul Mega 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 Danang Tri Atmojo, Danang Tri 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 Dewi, Dea Arien Alinda Dhedy Handono Diah Nuraini Dian Erika Wati Diana Hariani dina rosita Dinah, Aida Farah Diniyanti, Wayan Sari 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 Eka Puspitasari, Eka Eka Wahyuni Elin Nuraini Elsa Destriyani, Elsa Eming SUDIANA, Eming Enden Sopa Sopiyana Eni Setianingsih Eny Lestari Erlina Rufaidah Erlyna Wida Riptanti Erni Mustakim Faranita, Widya Atri Fatih Istiqomah Febra Anjar Kusuma, Febra Anjar Febrintina S, Dian Fenny Rita Fiantik, Fenny Rita Ferdesi Hanafia Firmanullah, Nurul FITRI ANA Fitrianingsih Fitrianingsih Fitrihandayani, Anis Gilang, Mufti Gusnetty Jayasinga, Gusnetty H., Yulina H., Yulina Habibatussolikhah, Annisa Titias Hambali Hambali Hani Handayani, Hani Harisudin, Muhamad Harsojo Harsojo Hastuti, Mistin Kusuma Hendry Susanto Herdiyanto, Wempy Singgih Heri Usmanto Heri Wahono herman, mey zulfia Herpratiwi Herpratiwi Hery Pratiknyo Hidayatullah Hidayatullah himmatul Aliyah, himmatul Hudawati, Deniq Hudayawan, Riza Nor Hurustiati Hurustiati Husda, Nur Elfi Iding, Iding Ignatius Sulistyo Ika Santia Imam Widhiono Indrayani, Lilin 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 Khalifah, Rizki Nur Kharisma Idola Arga Khasanah, Meyla Khumaida, Nosya Fachrizadini Kinayung, Satria Kinayung, Satria Koesuma, Sorja Kosyi Hadi Prayogo, Kosyi Hadi Kusuma, Damar Yoga Kusumastuti, Cicilia Tri Kusumawardani, Zarra Aulia Lafenia, Leni Larasati, Helena Dona Lasri, Lasri Leny Marlina Lessie Novitasari, Lessie Lestari, Yulita Dwi Lia Dwi Arinda, Lia Dwi Linawati, Anissa Listanti, Sinta Nur Rizqi Loliyana Loliyana Lucky Prayoga 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 Maharani, Upik Maman Surahman Mardalena, Ni Nyoman Mardalena, Ni Nyoman Maria Claudia Karina Marsongko Marsongko, Marsongko Maryani Maryani Mastina, Lisda Mega Lestari 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 Muhammad Iqbal Birsyada, Muhammad Iqbal Muhammad Oktavian Kristiana Muhammad Ramadhan Muji Desy Susanty Muncarno Muncarno Mustika, Shinta Sukma Mustikorini, Asih Muttaqin, Edwin Muzakki, Muadz Rizki 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 Novandri, Ruben Novia Ayu Puspitasari Nugroho, Novian Trio nuning setyowati Nur Cahyonowati Nuraeni, Nelly Nuraini, Tumang Nur’aini, Nur’aini Nurhayat Nurhayat, Nurhayat Nurjayanti, .Eka Dewi Nurlaksana Eko Rusminto Nurmalena, Nurmalena Nurrachman, Ade Nurudin Nurudin Octiara, Dwinta Ovita, Dhea Pamuji, Iska Aditya Pargito Pargito Parwono Parwono Prabowo, Hanif Imam Prakoso, Ega Wibi Prama Handitya Wardhana Pramedita, Cindy Pricilia, Igga Pujiati Pujiati Purnama Sari Putri Nurul Aini, Putri Nurul Putri Permatasari, Putri Putu Ayu Dahliawati R Gunawan Sudarmanto R. Gunawan Sudarmanto Rachmasari, Putri Raden Gunawan Sudarmanto Rahardjo, Carrolina Rahmat Diyanto, Rahmat Rahmawati, Shanti Eka Ramadhani, Achmad Rapani Rapani Ratri Dian Hestuningrum Ratri, Lintang Dianing Ravel, Ravel Rheza Rahadhitya, Rheza Rhina Uchyani Fajarningsih Rhodiyah, Annisa Fadwa Rian Suryo Darmawan Rimawati, Intan Rini Asnawati Risma Margaretha Sinaga Ristiana Ristiana Riswanti Rini Riwidiharso, Edy 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 Santi Puspitasari Santika, Iffa Dian Sanun Sanun, Sanun Saputro, Setiyawan Adi Saputro, Setiyawan Adi Sarengat Sarengat Sari Puspa Dewi, Sari Puspa Sari, Des Sinta Sari, Dwi Novita Sari, Dwi Novita Sari, Ni Made Sukerti Sari, Widy Retno Sari, Yesi Wulan 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 Slamet Santoso Sowiyah Sowiyah Sri Erlinda Sri Lisdayeni, Sri sri marwanti Sri Maryati Sri Murniasih Sri Tjondro Winarno, Sri Tjondro Sri Wahyuni Sucipto Sucipto Sudarsono, Galih Sudartoyo, Sudartoyo Sudiyarto Sudiyarto 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 Supentri Supentri, Supentri Suprapti Supardi Suprapto Suprapto Supriyadi Supriyadi Surbakhti, Arwin Suri, Ima Suripto Suripto Susi Rahmawati 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 Triwiswara, Mutiara Tutut Zatmiko, Tutut Ulfa, Amalia Nadifta umi barokah Umi Salamah UT, Ika Wulandari Veridiana Eka Christy Vivi Novita Sari W Turnip, Purnama Wahidin, M. Septo wahyuni wahyuni Wardani, Sharah Kusuma Wardaya Wardaya Wardhani, Ayu Pratiwi Kusuma Wati, Anis Ambar Wellfa Rina Hamer Wibowo, Hendri Wicaksana, Erza Ardenta Widhiono, Imam Widhiono MZ Widodo, Dyah Winarni, Eka Ayu Tyas Winarni, Eka Ayu Tyas Windasari, Sri WIWIEN ANDRIYANTI Wiwit Rahayu Yani, Edy Yavina Nugrahanti Yayah Haenilah, Een Yohanie, Dian Devita YUDI PURWANTO Yulina Hamdan Yulina Hamdani Yulina Yulina Yusep Muslih Purwana Zainul Mubtadiin Zanah, Nur