Diponegoro Journal of Accounting

Analisis Faktor\u002Dfaktor yang Mempengaruhi Kepuasan Pengguna Layanan E\u002Dgovernment Studi Kasus pada Modul Penerimaan Negara Generasi 2 Image

Journal article

Analisis Faktor-faktor yang Mempengaruhi Kepuasan Pengguna Layanan E-government Studi Kasus pada Modul Penerimaan Negara Generasi 2

Open Access 2017

Authors

Ariessa Purwidyasari, Muhammad Syafruddin

This research aims to identify the factors that determine customer satisfaction of e-government services. Based on theory and relevant previous research, five hypothesis are formulated, which contain five independent variables, security and privacy, trust, accessibility, awareness of public services, and quality of public services, and one dependent variables, customer satisfaction. Data used in this research is primary data collected through questionnaire distributed to 90 treasurer or finance staff as institution taxpayer in Blitar State Treasury Authority's precinct. Based on multiple linear regression, trust, accessibility, and quality of public services are significantly influence customer satisfaction. These findings may utilized by Ministry/Institutions to unveil the key factors in developing e-government which are compatible with citizens' needs and desire as the public service customer.

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Pengaruh Karakteristik Komite Audit dan Kualitas Auditor Eksternal terhadap Manajemen Laba

Open Access 2017

Authors

Margareth A. R. Sihombing, Herry Laksito

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Hubungan Non-monotonik antara Kepemilikan Manajerial dengan Discretionary Accruals

2017

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Kurnia Putri Hidayaningtyas, Agung Juliarto

Pengaruh Struktur Kepemilikan terhadap Fee Audit

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Fendra Deva Mahendra, Dul Muid

Pengaruh Komite Audit dan Kepemilikan Manajerial terhadap Manajemen Laba Sebelum dan Sesudah Konvergensi Ifrs

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Vivi Anggriani, Jaka Isgiyarta

Pengaruh Ukuran Perusahaan, Profitabilitas, Dewan Komisaris, Komite Audit dan Kualitas Audit terhadap Pengungkapan Informasi Pertanggungjawaban

2017

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Yulinia Erwanti, Haryanto Haryanto

Faktor\u002Dfaktor Yang Mempengaruhi Resistensi Pengguna Dalam Implementasi Sistem Akuntansi Akrual Image

Journal article

Faktor-faktor Yang Mempengaruhi Resistensi Pengguna Dalam Implementasi Sistem Akuntansi Akrual

Open Access 2017

Authors

Miftahur Rahman, Muchamad Syafruddin

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Pengaruh Karakteristik Pengawasan Dewan Komisaris terhadap Agresivitas Pajak Perusahaan

Open Access 2017

Authors

Akbar Bintang Pradana, Moh Didik Ardiyanto

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Journal article

Terhadap Kepatuhan Pengungkapan PSAK 46 Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2014-2016

Open Access 2017

Authors

Pernando Simamora M., Dwi Cahyo Utomo

Meta\u002Danalisis Variasi Penelitian dari Peneliti Akuntansi di Indonesia Image

Journal article

Meta-analisis Variasi Penelitian dari Peneliti Akuntansi di Indonesia

Open Access 2017

Authors

Tycho Brahe Hutagalung, Dwi Cayo Utomo

Journal article

Faktor-faktor Yang Mempengaruhi Resistensi Pengguna Dalam Implementasi Sistem Akuntansi Akrual

Open Access 2017

Authors

Miftahur Rahman, Muchamad Syafruddin

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Pengaruh Karakteristik Pengawasan Dewan Komisaris terhadap Agresivitas Pajak Perusahaan

Open Access 2017

Authors

Akbar Bintang Pradana, Moh Didik Ardiyanto

Journal article

Terhadap Kepatuhan Pengungkapan PSAK 46 Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2014-2016

Open Access 2017

Authors

Pernando Simamora M., Dwi Cahyo Utomo

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Meta-analisis Variasi Penelitian dari Peneliti Akuntansi di Indonesia

Open Access 2017

Authors

Tycho Brahe Hutagalung, Dwi Cayo Utomo

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Faktor-faktor yang Mempengaruhi Hutang Jangka Pendek, Hutang Jangka Panjang dan Total Hutang (Studi Kasus pada Perusahaan-Perusahaan Manufaktur yang Terdaftar di Bei Selama Tahun 2007-2011)

Open Access 2013

Authors

Indra Wahyu Pradana, Tarmizi Achmad

This study aims to analyze the impact of firm's characteristics such as profitability, fixed asset, firm size, growth, earning volatility, and firm's financial distress to short term debt, long term debt and total debt, simultaneously and partially. This study uses pecking order theory as the basic theory. The short term debt and long term debt are chosen as the dependent variable as it's being a development of the former research which has much focused on the total debt only.By using the purposive sampling method, samples of 745 firms are selected due to its consistency of publishing financial reporting on the BEI. The data is analyzed using classical assumption test and hypothesizes are analyzed using the multiple linear regression model.The result of this study shows that profitability, fixed asset and financial distress variables have a significant impact to short term debt, long term debt, and firm's total debt, but for the fixed asset variable, the significant effect affect on the different directionality as predicted. On the other side, firm's size and earning volatility have a significant impact to long term debt and total debt but insignificant to short term debt. The last variable, growth, is found that it has significant impact to short term debt and total debt but insignificant to long term debt.

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Pengaruh Fee Audit, Audit Tenure, Dan Rotasi Audit Terhadap Kualitas Audit

Open Access 2014

Authors

Margi Kurnianingsih, Abdul Rohman

The purpose of this study is to examine the influence of audit fee, audit tenure and audit rotation of audit quality. Audit quality uses proxy size KAP which is measured by dummy variable and using the big four and non big four group of auditors, while tenure is measured by counting the year in which the same auditors has made an engangement with the auditee, audit rotation is measured by dummy variable.The population in this study consists of listed go public firm manufactur in Indonesia Stock Exchange in year 2008-2012. Sampling method used is purposive sampling. In this research, the total of the sample is 645, after data observation then, there are 415 samples that included outlier should be excluded from samples of observation. so, the final amounts of the sample are 230 firms. Logistic regression used to be analysis technique. The empirical result of this study show that audit fee, audit tenure, and audit rotation have significant influenced of audit quality. Audit fee variable positively affects the audit quality, audit tenure negatively affects the audit quality and audit rotation postively affects the audit quality.

Analisis Faktor\u002Dfaktor yang Mempengaruhi Probabilitas Financial Distress Perbankan Indonesia Image

Journal article

Analisis Faktor-faktor yang Mempengaruhi Probabilitas Financial Distress Perbankan Indonesia

Open Access 2015

Authors

Putri Mutia Choirina, Afri Yuyetta, Etna Nur

Faktor\u002Dfaktor Yang Mempengaruhi Implementasi E\u002Dgovernment (Studi Pada Pemerintah Daerah Tingkat Provinsi Di Indonesia) Image

Journal article

Faktor-faktor Yang Mempengaruhi Implementasi E-government (Studi Pada Pemerintah Daerah Tingkat Provinsi Di Indonesia)

Open Access 2013

Authors

Annasia Sophia Dewi, Haryanto Haryanto

Analisis Faktor\u002Dfaktor Yang Mempengaruhi Corporate Sustainability Performance Image

Journal article

Analisis Faktor-faktor Yang Mempengaruhi Corporate Sustainability Performance

Open Access 2014

Authors

Anitya Ardiyani Puspita, Daljono Daljono

Pengaruh Eco\u002Defficiency terhadap Nilai Perusahaan dengan Leverage dan Profitabilitas sebagai Variabel Moderasi Image

Journal article

Pengaruh Eco-efficiency terhadap Nilai Perusahaan dengan Leverage dan Profitabilitas sebagai Variabel Moderasi

Open Access 2017

Authors

Novensya Dwi Panggau, Aditya Septiani

Journal article

Analisis Faktor-faktor yang Mempengaruhi Probabilitas Financial Distress Perbankan Indonesia

Open Access 2015

Authors

Putri Mutia Choirina, Afri Yuyetta, Etna Nur

Journal article

Faktor-faktor Yang Mempengaruhi Implementasi E-government (Studi Pada Pemerintah Daerah Tingkat Provinsi Di Indonesia)

Open Access 2013

Authors

Annasia Sophia Dewi, Haryanto Haryanto

Journal article

Analisis Faktor-faktor Yang Mempengaruhi Corporate Sustainability Performance

Open Access 2014

Authors

Anitya Ardiyani Puspita, Daljono Daljono

Journal article

Pengaruh Eco-efficiency terhadap Nilai Perusahaan dengan Leverage dan Profitabilitas sebagai Variabel Moderasi

Open Access 2017

Authors

Novensya Dwi Panggau, Aditya Septiani

Pengaruh Etika Auditor, Pengalaman Auditor, Fee Audit, dan Motivasi Auditor terhadap Kualitas Audit (Studi pada Auditor Kap di Semarang) Image

Journal article

Pengaruh Etika Auditor, Pengalaman Auditor, Fee Audit, dan Motivasi Auditor terhadap Kualitas Audit (Studi pada Auditor Kap di Semarang)

Open Access 2014

Authors

Andreani Hanjani, Rahardja Rahardja

Pengaruh Sanksi Perpajakan, Pelayanan Fiskus, Pengetahuan dan Pemahaman Perpajakan, Kesadaran Perpajakan terhadap Kepatuhan Wajib Pajak Image

Journal article

Pengaruh Sanksi Perpajakan, Pelayanan Fiskus, Pengetahuan dan Pemahaman Perpajakan, Kesadaran Perpajakan terhadap Kepatuhan Wajib Pajak

Open Access 2017

Authors

Asfa I., Esti Rizqiana, Wahyu Meiranto

Analisis Kinerja Komprehensif dengan Balanced Scorecard pada PT. Kereta Api Indonesia (Studi Kasus pada PT. Kai Daop IV Semarang) Image

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Analisis Kinerja Komprehensif dengan Balanced Scorecard pada PT. Kereta Api Indonesia (Studi Kasus pada PT. Kai Daop IV Semarang)

Open Access 2013

Authors

Aloysius Christian Rico Aditama, Endang Kiswara

Pengaruh Faktor Internal dan Eksternal Perusahaan terhadap Nilai Perusahaan (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2007\u002D2010) Image

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Pengaruh Faktor Internal dan Eksternal Perusahaan terhadap Nilai Perusahaan (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2007-2010)

Open Access 2012

Authors

Moch Ronni Noerirawan, Abdul Muid

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Analisis Pengaruh Faktor Fundamental Perusahaan dan Kondisi Ekonomi Makro terhadap Tingkat Underpricing Saat Penawaran Umum Perdana (Studi Empiris pada Perusahaan Go Publik yang Terdaftar di Bursa Efek Indonesia Tahun 2008-2011)

Open Access 2014

Authors

David Tri Rachmadhanto, Raharja Raharja

This study aims to examine the variables that influence the level of underpricing stock price when the company's initial public offering in Indonesia Stock Exchange 2008-2011 period. The dependent variable in this study is the level of underpricing measured by value of initial returns, while the independent variable is the total asset turnover, debt to equity ratio, return on equity, current ratio, inflation rate, BI rate , and the exchange rate. The data used in this study is a secondary data that collected by using purposive sampling method. Sample of 37 companies from 73 populations companies doing IPOs from 2008-2011 in Indonesia Stock Exchange. This study used multiple regression for data analysis. The results of this study showed that the variable debt to equity ratio negatively influence the level of underpricing is proven. Other variables such as total asset turnover, return on equity, current ratio, inflation rate, BI rate, and the exchange rate influence the level of underpricing is not proven. In this research model, shows the variable total assets turnover, debt to equity ratio, return on equity, current ratio, inflation rate, the BI rate, and the exchange rate can only explain the variation in the level of underpricing of 45 %.