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All Journal JURNAL AKUNTANSI DAN AUDITING Diponegoro Journal of Management Diponegoro Journal of Accounting Al-Ahkam Global Review of Islamic Economics and Business HIGEIA (Journal of Public Health Research and Development) Jurnal Pendidikan Ekonomi & Bisnis Jurnal ASET (Akuntansi Riset) BBM (Buletin Bisnis dan Manajemen) Owner : Riset dan Jurnal Akuntansi Global Health Management Journal International Journal of Supply Chain Management Jurnal Akuntansi dan Bisnis Akurasi : Jurnal Studi Akuntansi dan Keuangan Contagion: Scientific Periodical Journal of Public Health and Coastal Health Journal of Islamic Accounting and Finance Research Jurnal Akuntansi Universitas Muhammadiyah Kupang Indonesian Journal of Global Health research Journal of Management and Entrepreneurship Research Journal La Sociale Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) BULETIN BISNIS & MANAJEMEN (BBM) Research Horizon Accounting Analysis Journal Jurnal Ekonomi Kesehatan Indonesia Economic and Business Horizon
Puji Harto
Faculty Of Economics And Business, Universitas Diponegoro, Semarang, Indonesia
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Medicine & Pharmacology Nursing Public Health Social Sciences Transportation Other

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PERSEPSI MAHASISWA AKUNTANSI DAN AKUNTAN PENDIDIK TERHADAP KOMPETENSI YANG DIBUTUHKAN LULUSAN AKUNTANSI Tri Riczqi Srihadi Putri; Puji Harto
Diponegoro Journal of Accounting Volume 1, Nomor 1, Tahun 2012
Publisher : Diponegoro Journal of Accounting

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Abstract

This study investigates what competencies accounting students and accounting academics perceive have been developed during an undergraduate course, and compare this to competencies that they believe need for career success. The questionnaire in this study is a questionnaire that has been used previously by Kavanagh (2008), which was adapted from Albrecht and Sack (2000). The questionnaire used was tested validity and reliability. The method of analysis used is paired sample t-test. The results showed that there is a large discrepancy between the two.
ANALISIS POLA MANAJEMEN LABA DISEKITAR PERGANTIAN DIREKSI, DEWAN KOMISARIS DAN KOMITE AUDIT (Studi Empiris pada Perusahaan Non-Keuangan yang Terdaftar di BEI periode 2009-2013) Idayu Rahmadewi; Puji Harto
Diponegoro Journal of Accounting Volume 4, Nomor 2, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

This study investigates the differences in the pattern of earnings management in the period before the change, during the period of the change and the period of one year after the change of CEO, board of directors and audit committee. This study uses population of non-financial companies listed on the Stock Exchange during the period 2009-2013.Sample in this study was determined by purposive sampling method. Earnings management in this study was measured using discretionary accruals by Modified Jones Model. In this study, used the Wilcoxon rank signed test as analytical technique. The analysis showed that the significant differences in the pattern of earnings management at the change of the audit committee between the period before the change and the period after the change the audit committee and the significant differences in the pattern of earnings management at the the change year period and in the period after the change the audit committee. Differences in the pattern of earnings management around the change directors and commissioners did not show significant results.
ANALISIS PENGARUH KOMPENSASI EKSEKUTIF, KEPEMILIKAN SAHAM EKSEKUTIF DAN PREFERENSI RISIKO EKSEKUTIF TERHADAP PENGHINDARAN PAJAK PERUSAHAAN Umi Hanafi; Puji Harto
Diponegoro Journal of Accounting Volume 3, Nomor 2, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aim to obtain empirical evidence about the influence of executive compensation, executive ownership and  risk preference of executive to corporate tax avoidane. The population of this study was al companies listed in Indonesian Stock Exchange in 2010-2012. Sample consists of companies in property, real estate and building construction. This sector chosen because of high growth in that sector than any business sector such as plantation and mining. The growth of property, real estate and building construction industry also increases, 29% in 2010 increased to 32% in 2011 and 51% in 2012. But the growth is not followed by increased effective taxes rate. Effective taxes rate amounting to 29% in 2010 decreased to 27% in 2012. Hypothesis testing used multiple regression analysis with dummy variables. The result of this study show that executive compensation and executive ownership have significant and posisitive effect on tax avoidance. Executive who have the risk preference of risk taker also have significantly positive on tax avoidance.
PENGARUH MEKANISME PENGAWASAN STAKEHOLDER TERHADAP TINDAKAN AGRESIVITAS PAJAK Noor Faizah Ariyani; Puji Harto
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 influence of stakeholder’s oversight mechanism consisting of: board of commissioner meeting frequency, audit committee independence, audit committee competency, audit committee meeting frequency, auditor specialization in industry, audit tenure, leverage and litigation concentration on  tax aggressiveness which measured by cash effective tax rate (CETR).The population of this research are listed manufactured companies in Indonesian Stock Exchange (IDX) in the year 2010-2013. Based on purposive sampling method, there are 120 companies fulfilling the criterions. This research used multiple linear regression analysis. The result of this research indicates that audit committee competency and auditor specialization in industry have a negative and significant effect to tax aggressiveness. Audit tenure have a positive and significant effect to tax aggressiveness. While other variables do not have significant effect to tax aggressiveness
ANALISIS HUBUNGAN SIMULTANITAS ANTARA KEBIJAKAN HUTANG DAN KEBIJAKAN DIVIDEN Ananda Dian Damayanthi; Puji Harto
Diponegoro Journal of Accounting Volume 5, Nomor 2, Tahun 2016
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this research is to analyze the simultaneous relationship between debt policy and dividend policy, the influence of market to book value, concentration ownership, return on assets, and firm size to dividen policy and the influence of market to book value, concentration ownership, liquidity, and firm size to debt policy of non-financial and non-banking companies were listed on Indonesia Stock Exchange.Sample in this research were selected by using purposive sampling method with some selected criterias. 72 companies listed on 2010 until 2014’s Indonesia Stock Exchange were chosen as sample. The statistic method that used in this research are descriptive analysis, classical assumption test (Normality test, Heteroscedasticity test, multicollinearity test, autocorrelarity test), simultaneous equation models analysis (Two Stage Least Squares), Hausman Test, hypothesis test (F-statistics Test, t-statistics test, and Coefficient of Determination Test).The results showed that debt policy is related positive significant to dividend but dividend policy is related positive not significant simultaneously to order debt policy. Liquidity has a negative significant to debt; concentration ownership has a negative and not significant to debt policy; firm size and investment opportunity set have a positive and not significant effect debt policy. Concentration ownership and profitability have a significant positive effect to dividend policy; firm size and investment opportunity set have a positive not significant effect dividend policy.
PENGARUH STRUKTUR KEPEMILIKAN TERHADAP COST OF CAPITAL DENGAN VOLUNTARY DISCLOSURE SEBAGAI VARIABEL INTERVENING Fenny Apriliani; Puji Harto
Diponegoro Journal of Accounting Volume 5, Nomor 4, Tahun 2016
Publisher : Diponegoro Journal of Accounting

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Abstract

The number of failures experienced by large companies that make the cost of equity and cost of debt increases, prompting investors to pay more attention to corporate governance and the level of voluntary disclosure. The purpose of this study was to analyze the family ownership and institutional ownership on the level of voluntary disclosure and its impact on the cost of equity and cost of debt of companies in the mining company listed on the Stock Exchange in 2011-2014. The study population was the whole financial data of companies listed on the Stock Exchange 2011-2014 period. The sampling method used in this research is purposive sampling method. The sample used in this study are listed on the Stock Exchange of mining in berutur respectively in 2011-2014. The data used are secondary data from BEI. The analysis technique used is path analysis. Based on this research, family ownership and institutional ownership positively affects Voluntary disclosure. Institutional ownership and voluntary disclosure positive effect on the equity fee, but the family does not affect the ownership of the equity fee. Family ownership does not affect the fee payable. Institutional ownership positively affects the debt fee. Voluntary disclosure negatively affect debt Fees.
KOMPENSASI EKSEKUTIF DAN KINERJA OPERASIONAL PERBANKAN INDONESIA Santi Puspita Sari; Puji Harto
Diponegoro Journal of Accounting Volume 3, Nomor 2, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aimed to analyze the influence of executive compensation on the operational performance of banking in Indonesia. The data which are used in this study were obtained from the Indonesian Banking Directory in the year of 2009-2011. Samples were selected by purposive sampling method and finally obtained  32 banking companies per year that fulfill the criterias.The data were analyzed using multiple linear regression analysis model. The results showed that compensation of the excecutive give the significant possitive effects on the bank performance.
PERSEPSI KEADILAN PAJAK TERHADAP PERILAKU KEPATUHAN WAJIB PAJAK ORANG PRIBADI (WPOP) Dian Anggraeni Berutu; Puji Harto
Diponegoro Journal of Accounting Volume 2, Nomor 3, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

This research aimed to examine the perception of tax fairness dimensions on tax compliance behaviour of individual tax payer. Richardson and Giligant (2005) identified five of tax fairness dimension: general fairness and distribution of tax burden, exchanges with the government, special provisions, preferred tax rate structure, and self interest towards individual tax payers compliance. This study used a questionnaire survey design as an instrument.            In this study, a sample of individual tax payers is working as an entrepreneur various industries, civil servants (PNS) and private sector employees. The number of samples used are 118 individual tax payers. Sampling technique in this research  using purposive sampling techniques (based on criteria samples). The method of analysis used in this research is multiple regression.            The findings of this research show that (1) the structure of the preferred tax rates (preferred tax rate structures) positive effect on the level of individual taxpayer compliance significantly and (2) personal interest (self-interest) positive effect on the level of individual taxpayer compliance significantly.
PENGARUH MEKANISME CORPORATE GOVERNANCE TERHADAP RISIKO PERBANKAN Adhitya Rachmadan; Puji Harto
Diponegoro Journal of Accounting Volume 2, Nomor 3, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

This study examined the influence of the corporate governance mechanism to the bank risk. Independent variables in this study are the proportion of independent directors, board size, institutional ownership. state-owned banks, and foreign-owned banks. Banking risk is comprise Capital Risk using Capital Adequacy Ratio (CAR), Credit Risk using Non Performing Loan (NPL) and Liquidity Risk Loan to Deposit Ratio (LDR). Banking companies used in this research are all banking companies listed in Indonesia Stock Exchange (IDX) 2009-2011consisting of 29 banks.so the total observation from the period is 83. The method of analysis used in this study was multiple regression. The empirical results of this study show that  instutional ownership and foreign ownership have a positive effect on CAR and government-ownership have a positive effect on NPL. meanwhile foreign ownership have a positive  effect on LDR
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI UNDERPRICING KETIKA INITIAL PUBLIC OFFERING (IPO) DI BURSA EFEK INDONESIA Indita Azisia Risqi; Puji Harto
Diponegoro Journal of Accounting Volume 2, Nomor 3, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

Underpricing is phenomenon of IPO which often happened in capital market and have been proved by researchers in many countries. This research aims to analyze the determinant factors of underpricing. The population research was company go public which is listed on Bursa Efek Indonesia (BEI) which perform initial public offering (IPO). Samples in this study were an IPO company listed on the Stock Exchange (Indonesia Stock Exchange) in the 2007-2011 period. The samples used were 71 companies that were taken through purposive sampling. The results of this research showed that underwriter's reputation has negative and significant effect on underpricing. While the auditor's reputation, Return on Equity (ROE) and leverage ratio has no effect on underpricing.
Co-Authors Abdul Rohman Abdul Rohman Adhisuryo, Raghutama Haryo Adhitya Rachmadan Aditama, M Danial Prasetiyo Alaydrus, Nur Amirudin, Ivan Ananda Dian Damayanthi Andri Prastiwi Anjari Wahyu Wardhani Anjari Wahyu Wardhani Annisa’ Dwi Rahmawati Cahya Ruwita Christian Johanes Doi Deanita Sari Dian Anggraeni Berutu Endri Parwanto Fahim Rosyidi, Fahim Fenny Apriliani Firdhausy, Hima Sakina Firza Arieska Habbi Irsyada Haq Hanifah, Risti Hanifah Hararja, Surya Idayu Rahmadewi Imam Ghozali Indah Mutiara Dani Indita Azisia Risqi Joko Prasetiyo Joseph Herbert Julia Safitri Manasikana, Arina Mani, Andra Ruyus Maulidiyah, Dewi Nur Mochamad Yahdi Khairin Mubarok, Chusnul Nisrina Widayuni Niswah Baroroh Noor Faizah Ariyani Nur Kholis Nurwijayanti Pamungkas, Nugroho Pangayow, Bill J.C Pratama, Galih Satyawan Yudha Prima, Adnan Dianda Puspitasari, Hana Pradipta Ratieh Widhiastuti Ratieh Widhiastuti Reni Sekar Kuningsih Risti Hanifah Hanifah Safira Alifah Sanjoyo, Eli Santi Puspita Sari SATRIYAS ILYAS Shifa, Dzauqy Silvia Ratih Puspita Sri Rahayu Surya Raharja Tarmizi Achmad Tri Junawatiningsih Tri Junawatiningsih, Tri Tri Riczqi Srihadi Putri Tri Wahyuni Umi Hanafi Usman, Maulana Utomo, Mohamad Nur Wardhani, Anjari Wahyu Warno Warno Warno Warno