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All Journal Jurnal Akuntansi & Auditing Indonesia JURNAL AKUNTANSI DAN AUDITING Diponegoro Journal of Management Diponegoro Journal of Accounting Kinerja Jurnal Dinamika Akuntansi Jurnal Sistem Informasi, Manajemen, dan Akuntansi (SIMAK) Jurnal Proaksi JURNAL AKUNTANSI Jurnal Akuntansi dan Keuangan Indonesia
Nur Cahyonowati
Departemen Akuntansi Fakultas Ekonomika Dan Bisnis Universitas Diponegoro
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Mathematics Social Sciences

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PENGARUH PERBEDAAN LABA AKUNTANSI DAN LABA FISKAL (BOOK-TAX DIFFERENCES) TERHADAP PERTUMBUHAN LABA (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2009-2011) Pradipta Febiyanto; Nur Cahyonowati
Diponegoro Journal of Accounting Volume 3, Nomor 3, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the influence of book tax differences toward earning growth. Independent variables used in this study is temporary differences and permanent differences which are proxy of book tax differences, while the dependent variable is earnings growth.The population of this study is the manufacturing companies listed in Indonesia Stock Exchange in 2009-2011. Sampling conducted with a purposive sampling method. Based purposive sampling method, the sample obtained a total of 33 companies. The method of analysis that was used to test the independent variables influence the dependent variable is the multiple regression.The results showed that permanent differences is negative significant affect toward earnings growth. Temporary differences is negative significant affect toward earnings growth.
ANALISIS PENGARUH KARAKTERISTIK DEWAN KOMISARIS DAN KOMITE TERHADAP PENGUNGKAPAN RISIKO (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2018 dan 2019) Jones Ramos; Nur Cahyonowati
Diponegoro Journal of Accounting Volume 11, Nomor 1, Tahun 2022
Publisher : Diponegoro Journal of Accounting

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Abstract

This research aims to examine the association of the board of commissioner and committee characteristics on risk disclosure. Characteristics of the board of commissioners used in the research are independent commissioners and expertise of the board of commissioners. The characteristics of committees used are audit committee, expertise of the audit committee, and risk management committee. Control variables used include firm size, leverage, and return on equity.The sample of this research contains the manufacture Indonesian firms listed on Indonesia Stock Exchange. This research used 240 annual reports of the sampled firms over two years from 2018 to 2019. The content analysis approach was used to collect data and to determine the level of risk disclosure in the annual reporting. Multiple regression analysis is used to examine the impact of the characteristics of board of commissioners and committees on risk disclosure.The results show that the presence risk management committee has a significant effect on the extent of risk disclosure. The other board and committee characteristics do not have significant influence on risk disclosure. These results indicate that the role of the board of commissioners and committees has not fully explained the ruling mechanism related to the company's risk control and supervision activities.
PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE TERHADAP FEE AUDITOR EKSTERNAL Yulika Wahyu Adi Pratama; Nur Cahyonowati
Diponegoro Journal of Accounting Volume 4, Nomor 2, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

The  purpose  of  this  study  is  to  examine  the  influence  of  good  corporate  governance mechanism with external auditor fees on all companies listed on Bursa Efek Indonesa (BEI) during 2009-2013. Good corporate governance mechanisms in this study consisted of the independent commissioners, the board of commissioners, the board of commissioner meetings, audit committee, audit committee meetings and internal auditor. Collecting data is using purposive sampling method to all companies listed in Bursa Efek Indonesia (BEI) during 2009-2013. A total of 76 companies were utilised as sample in this research. Before being conducted the regression test, it is examined by using the classical assumption tests. This study uses multiple linear regression model as the analysis instrument. It was shown that the number of independent commisioners, the size from board of commissioners, the size of audit committee, and internal auditor have a significant influence with external auditor fees. However, the meeting of the board commissioners and the meeting of audit committee do not have significant influence with external auditor fees.
PENGARUH CORPORATE GOVERNANCE TERHADAP MANAJEMEN PAJAK Maria Meilinda; Nur Cahyonowati
Diponegoro Journal of Accounting Volume 2, Nomor 3, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

This research investigates the influence of corporate governance influences on  tax management  behavior.  Tax management is measured by effective tax rate. Corporate governance are measured by number of commissioner, percentage of independent commissioner, and compensation of commissioner and executives. Company size, profitability, debt ratio, and different tax rate are used as control variables.This  research  sample  is manufactured company selected by  using  method  of purposive  sampling.  There  are  153  companies  fulfilling  criterions. This research used multiple regression analysis. The  results  of  this  research  indicates  that  the number of commissioner, company size, profitability, and debt ratio affect tax management significantly. Meanwhile, the proportion of independent commissioners, compensation of commissioner and executive, and  different tax rate does not significantly influence the company's tax management.
PENGARUH ASIMETRI INFORMASI TERHADAP MANAJEMEN LABA DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL PEMODERASI Andrie Mustikawati; Nur Cahyonowati
Diponegoro Journal of Accounting Volume 4, Nomor 4, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

Thestudy aimed to analyze the effect of information asymmetry on earnings management by considering managerial ownership as moderating variables. This study uses variable earnings management as a dependent, the dependent variable is measured by using a proxy for discretionary accruals. Information asymmetry used as independent variables, information asymmetry is measured by a proxy bid-ask spread. This study also uses moderating variable is firm size, firm size is measured by the proxy of the total assets of the company.In this study using the manufacturing companies listed in Indonesia Stock Exchange (IDX) and the Indonesian Capital Market Directory (ICMD) in 2012-2013 as the sample. The sample was selected using purposive sampling. The analysis technique used is Moderated Regression Analysis.The results of the analysis explains that the asymmetry of information has a significant impact on earnings management in a positive direction. While the size of the company may moderate the effect of information asymmetry on earnings management.
PENGARUH TAX AVOIDANCE JANGKA PANJANG TERHADAP NILAI PERUSAHAAN DENGAN KEPEMILIKAN INSTITUSIONAL SEBAGAI VARIABEL PEMODERASI (Studi Empiris Pada Perusahaan Manufaktur yang terdaftar di BEI periode 2011-2012) Ari Putra Permata Simarmata; Nur Cahyonowati
Diponegoro Journal of Accounting Volume 3, Nomor 3, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

This  study aims to examine the influence of long-run tax avoidance on firm’s value with institutional ownership as moderating variable. Variables examined in this research consisted of tax avoidance which measured with cash effective tax rate (CashETR) and for the long-run tax avoidance calculated usingcumulative 10 years, firm value as measured using Tobins’Q, and institutional ownership. The sample which is used in this research was extracted with using purposive sampling method. After reduces with several criteria, 34 firms are determined as samples. The test results showed that short-run tax avoidance effect on long-run tax avoidance, and institutional ownership effect on firm value. Meanwhile, long-run tax-avoidance does not significant effect on firm value and there is not any increase in firm value after a practice of long-run tax avoidance, also variable of institutional ownership can not strengthen the relationship between long-run tax avoidance on firm value.
ANALISIS PENGARUH CASH FLOW TERHADAP KEBIJAKAN DIVIDEN PERUSAHAAN DENGAN SIZE PERUSAHAAN DAN LIFE CYCLE PERUSAHAAN SEBAGAI MODERATING VARIABLE Leditya Jayati; Nur Cahyonowati
Diponegoro Journal of Accounting Volume 3, Nomor 3, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

Dividend income is taken from internal-financing which is the revenue. Inconsistencies results of previous studies primarily on the cash flow factor is the basis for this research by developing an analytical model of BCG as a moderating variable logic basic. This study aimed to examine the effect of cash flow relationship (CFPS) on the payment of dividends (DPS) with size (SIZE) and life cycle (LC) company as a moderating variable , as well as profitability (EPS) and leverage (DR) as a control variable.The sample are manufaturing company listed on the Indonesia Stock Exchange for years 2010-2012 totaling 133 companies, and the sample is toke with purposive sampling method. The analysis technique used here is a linear regression.The results of this study, based on t-test showed that (1) significant positive effect of cash flow on the payment of dividends, (2) a significant positive effect of firm size on the relationship between cash flow to the payment of dividends, (3) significant positive effect of life cycle on the relationship between cash flow to dividend payment. The test results of coefficient of determination (R2) in this study showed the number 0.798 for the model (1), 0.816 for the model (2), and 0,812 for the model (3). This means that 79,8% of DPS is affected by CFPs, EPS, and DR for the model (1), while the rest is explained by other variables. So does with the model (2) as much as 81,6 % of DPS is affected by the CFPS and moderating SIZE & controls, and 81,2 % DPS influenced by CFPS and moderating LC & controls, while the rest is explained by other variables .
THE EFFECTS OF AUDIT QUALITY ON FIRM VALUE OF INDONESIAN FINANCIAL SERVICE SECTOR (FSS) Alexandra A. Yolandita; Nur Cahyonowati
Diponegoro Journal of Accounting Volume 11, Nomor 1, Tahun 2022
Publisher : Diponegoro Journal of Accounting

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Abstract

This paper aims to examine the effect of audit quality, based on the signalling theory, on firm value in the Indonesian financial service sector from 2016 to 2020. This study uses audit firm size (Big Four vs. Non-Big Four) to measure audit quality and Tobin’s Q to proxy firm value. Using 60 samples of financial service firms listed on the Indonesia Stock Exchange for 5 years, this study finds that audit quality has a significantly negative effect on firm value in the Indonesian financial service sector. Higher quality audits in this sector cannot be determined by merely using the Big Four or non-Big Four auditors’ audit service. This study suggests that companies and regulators  view Big Four and Non-Big Four auditors equally based on their performance.
PENGARUH INDEPENDENSI, PENGALAMAN, DUE PROFESSIONAL CARE, AKUNTABILITAS, KOMPLEKSITAS AUDIT, DAN TIME BUDGET PRESSURE TERHADAP KUALITAS AUDIT (Studi Empiris pada Auditor KAP di Jawa Tengah dan DIY) Rr Putri Arsika Nirmala; Nur Cahyonowati
Diponegoro Journal of Accounting Volume 2, Nomor 3, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

This research was aimed to analyze and provide empirical evidences about the impact of independency, experience, due professional care, accountability, audit complexity, and time budget pressure on audit quality. This study was conducted by using survey method with questionnaire. The population in this study are auditors who work in public accountant offices in Central Java and DIY. This study used convenience sampling which was conducted by determination of samples counted with Slovin formula, so that only 91 questionnaires could be processed. Data analysis was conducted using multiple regression model. The result proved that independency, experience, due professional care, accountability, audit complexity, and time budget pressure influenced audit quality simultaneously. Besides that, this study proved that independency, experience, due professional care, accountability, and time budget pressure influenced audit quality partially, but audit complexity didn’t influence audit quality.
PERBANDINGAN TIPE PREFERENSI PERSONALITI ANTARA MAHASISWA AKUNTANSI DENGAN MAHASISWA MANAJEMEN, ILMU EKONOMI STUDI PEMBANGUNAN, ILMU ADMINISTRASI BISNIS, DAN TEKNIK INDUSTRI Haritstya Afriandhi; Nur Cahyonowati
Diponegoro Journal of Accounting Volume 4, Nomor 3, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aimed to get empirical evidence about type of personality preferences comparison between accounting students with student management, development studies economics, business administration science, and industrial engineering to enter the accounting profession. The sample in this study were taken using random sampling method of data collection with the criteria of the respondents had been studying the course at least 3 years or at the level of the semester 7. The data obtained is then analyzed using cross tabulation analysis and chi-square test different. The results showed that there was no significant difference between accounting students with other majors as a whole through the chi-square test different. But when compared to the one by one through the cross tabulation analysis, only the management students who considered suitable to enter the accounting profession. Most students of accounting and management have the type of personality preferences sensing-thinking with their respective percentages of 58% and 54%. Individuals who have the type of personality preferences sensing-thinking is judged to have an objective assessment, standard priority than personal values, process-oriented, and make decisions based on logical considerations. This is consistent with one of the five basic principles of the accounting profession is objectivity.
Co-Authors Abdul Aziz Aditya Rizqi Senoaji Aditya Rizqi Senoaji, Aditya AGUS PURWANTO Aisyah Yuliyanti Alexandra A. Yolandita Andrie Mustikawati Anindyarta Adi Wardhana Anis Dwiatmajanti Anna Kania Widiatami Annisa Sekar Pramesti Indah Annisa’ul Handayani M Ari Putra Permata Simarmata Brian Pramaharjan Darsono , Darsono ,, Darsono Dwi Aprilia Anggraini Dwi Ratmono Erika Radina Sipayung Faisal Faisal Fauzan, Akram Fikrisani, Muchammad Haritstya Afriandhi Jones Ramos Julianty Violetta Sari S Kumangki, Nadiah Fadhilah Leditya Jayati Maria Meilinda Munir, Ghadiazka Azzata Muthahiroh Muthahiroh Ong Aurellia Putri Sanjaya Paramita Hana Saksakotama Pradipta Febiyanto Prastya Puji Lestari Putut Tri Aryobimo Rahmadani, Tania Rickha Raisya Hayyu Mughni Rasyid, Ganapati Ratih Umroh Mahfudhoh Restria Wijaya Reyliani Aprilia Rian Aditya Novianto Rr Putri Arsika Nirmala Ryan Edriansyah Adhi Saskiya Rahma Wardhani Sinaga, Adelbertina Sulaiman Sulaiman Sulthon, Muhajir Tifani Malinda Putri Yulika Wahyu Adi Pratama