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<![CDATA[PENGARUH PENGENDALIAN INTERNAL, KUALITAS AUDITOR, INDEPENDENSI KOMITE AUDIT, UKURAN PERUSAHAAN, DAN LEVERAGE TERHADAP AGRESIVITAS PAJAK ]]>
<![CDATA[Alvin Kautsar Pinandhito]]>;
<![CDATA[Agung Juliarto]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 5, Nomor 4, Tahun 2016 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[The objective of this research is to analyze the influence of internal control, auditor quality, audit committee independence, firm size, and leverage. Measurement of tax aggresiveness utilizes book tax difference (BTD). This research refers to research conducted by Lanis and Richardson (2013) with some modification.Population of this research were manufacturing companies that listed in Indonesian Stock Exchange (IDX) during 2011-2014. Data were collected by using purposive sampling method. A total data of 230 observations were analyzed. Multiple linear regression analysis was used as a main analysis tool. The results of this research show that only auditor quality significantly influences the level of Tax Aggresiveness. Whereas, internal control, audit committee independence, firm size, and leverage have no significant effects on the level of Tax Aggresiveness.]]>
<![CDATA[FRAUD TRIANGLE DAN FRAUD DIAMOND MODEL DALAM PREDIKSI KECURANGAN LAPORAN KEUANGAN ]]>
<![CDATA[Fitri Hidayatun]]>;
<![CDATA[Agung Juliarto]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 8, Nomor 4, Tahun 2019 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[This study aims to analyze the relevance of fraud triangle and diamond fraud models in predictions of fraudulent financial statements. The study uses two models, namely the fraud triangle and fraud diamond model where the triangle fraud model has three elements, namely pressure, opportunity and rationalization, whereas in the diamond fraud model there is a fourth element addition, namely ability. The population in this study are all companies listed on the Indonesia Stock Exchange in the period 201, while the sample in this research is Manufacturing Companies listed in the Indonesia Stock Exchange (BEI) periode 2017. The sample was selected using purposive sampling method and acquired 124 manufacturing companies which become the sample. This study uses quantitative method by using logistic regression analysis. The results of the study show that the diamond fraud model has a greater degree of conformity compared to the fraud trangle model, although the increase in significance is relatively very small. The results of statistical calculations show that the ability variables proxied by using changes in directors are less able to provide significant results because the changes in the calculation results are very small.]]>
<![CDATA[PENGARUH KINERJA KEUANGAN DAN CORPORATE GOVERNANCE TERHADAP HARGA PASAR SAHAM ]]>
<![CDATA[Rizal Noviananda]]>;
<![CDATA[Agung Juliarto]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 8, Nomor 4, Tahun 2019 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[This study aims to examine the effect of financial performance, and corporate governance on stock market prices. Financial performance is tested by the current ratio, debt to equity ratio, total asset turnover, and return on assets. Corporate governance is measured by the score of the Corporate Governance Perception Index (CGPI). This study uses secondary data in the form of company annual reports and market data available on Bloomberg and IDX. The population of this study are companies listed on the Indonesia Stock Exchange in 2015-2017 and samples from this study were selected using a purposive sampling method with the criteria of non-financial companies that are consistently included in LQ 45 and have the data needed in this study. There are 25 companies that meet the criteria as research samples. Data analysis was carried out by multiple linear regression analysis methods. The results showed that the current ratio and roa did not significantly influence stock prices. Meanwhile, corporate governance has a negative influence on the stock prices. In addition, the debt to equity ratio and total asset turnover have a positive influence on stock prices.]]>
<![CDATA[PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP PROFITABILITAS PERUSAHAAN (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2014-2015) ]]>
<![CDATA[Robby Heryanto]]>;
<![CDATA[Agung Juliarto]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 6, Nomor 4, Tahun 2017 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[The aims of this research are to analyze (1) the impact of corporate social responsibility disclosure (CSR) on return on assets (ROA), (2) the influence of corporate social responsibility disclosure (CSR) on return on equity (ROE), (3) influence of corporate social disclosure (CSR) on earning per share (EPS) and (4) the impact of corporate social responsibility (CSR) disclosure on net profit margin (NPM) on manufacturing companies listed on the BEI period 2014-2015. CSR disclosure is measured by CSR Indexes based on the 4th generation Global Reporting Initiave (GRI) Index (G4). Profitability is measured by return on equity (ROA), return on equity (ROE), earnings per share (EPS), and net profit margin (NPM).The population used in this study are all manufacturing companies listed on the Indonesia Stock Exchange in the period 2014-2015. The research sample used is manufacturing companies that disclose social responsibility in 2014 and 2015 by using purposive sampling method. There are 68 companies in 2014 and 71 companies in 2015 that meet the criteria as the research sample. The analytical tool used to test the hypothesis is Partial Least Square (PLS)The results show that corporate social responsibility (CSR) has a positive and significant effect on profitability by using net profit margin proxy (NPM), while using return on asset (ROA), return on equity (ROE), earnings per share (EPS) Has no significant effect.]]>
<![CDATA[PENGARUH KOMPETENSI SUMBER DAYA MANUSIA, PEMANFAATAN TEKNOLOGI INFORMASI, DAN SISTEM PENGENDALIAN INTERN TERHADAP NILAI INFORMASI PELAPORAN KEUANGAN ENTITAS AKUNTANSI PEMERINTAH DAERAH (Studi Persepsi Pegawai SKPD di Kabupaten Batang dan Kabupaten Kendal) ]]>
<![CDATA[Rizal Pramudiarta]]>;
<![CDATA[Agung Juliarto]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 4, Nomor 3, Tahun 2015 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[This research is conducted to investigate the factors that affecting the information value of accounting entity financial reporting. The factors under investigation are the human resources competency, information technology, and government internal control system.Data were collected using questionnaire survey. The questionnaires were delivered to 65 employees of local government units (SKPD) Batang Regency and Kendal Regency specifically at financial / accounting department. A total of 65 questionnaires (100%) were returned and can be processed. The data were processed using SPSS version 19.0. The multiple linear regression analysis was employed to test research hypotheses.The results of hypothesis testing show that human resource competency, and the government internal control system have significant positive effects on the information value of accounting entity financial reporting. Whereas the use of information technology has no a possitive effect on the information value of accounting entity financial reporting. ]]>
<![CDATA[PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, TIPE INDUSTRI, KEPEMILIKAN TERKONSENTRASI, SEKTOR PERUSAHAAN DAN UMUR LISTING TERHADAP TINGKAT PENGUNGKAPAN PADA WEB-BASED CORPORATE REPORTING ]]>
<![CDATA[Kurnia Tri Widayanti]]>;
<![CDATA[Agung Juliarto]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 5, Nomor 3, Tahun 2016 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[This study aims to examine the effects of firm size, profitability, industry type, ownership concentration, sector, listing age on the level of web-based corporate reporting disclosure. Disclosure on web-based corporate reporting is the information provided to stakeholders in the form of financial and non financial information on corporate website. Some benefits of web-based corporate reporting disclosure are to provide timely information and reduce asymmetry of information between managers and investors, reduce agency costs and improve management oversight. The population in this study were all publicly listed companies on the Indonesia Stock Exchange (IDX) 2014. Samples were selected based on predetermined criteria which company that has a website and discloses its annual report and has complete data sets. The number of companies used as samples were 407 companies. Regression analysis was used as a main analysis tool.The results of this study find that profitability, industry type and ownership concentration have significant effects on the level of disclosure on web-based corporate reporting. However, this research does not find evidence that company size, sector and listing age effect the level of disclosure on web-based corporate reporting.]]>
<![CDATA[DAMPAK ADOPSI IFRS TERHADAP PANJANG LAPORAN KEUANGAN PADA PERUSAHAAN YANG TERDAFTAR DI BEI ]]>
<![CDATA[Cintantya Wasistha Patralalita]]>;
<![CDATA[Agung Juliarto]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 3, Nomor 2, Tahun 2014 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[This study conducted based on concerns from users of financial statements, there is too much information contained in the financial statements of IFRS. This study is conducted in order to examine the impact of IFRS adoption on the information load in the financial statements of public companies listed on the IDX, by measuring the length of financial statements. Measurement of the length of financial statements is conducted by dividing the financial statements into three sections, which include (1) major statements, (2) accounting policies, and (3) notes to the financial statements. This study also examine the difference between the change in length of complete financial statements of early adopters and late adopters of IFRS.Population of this study was non-financial companies listed on the IDX on 2010 and 2012. The sample was selected by purposive sampling method. Fifthy firms was used for analysis by using parametric t test.Results of this study show that the adoption of IFRS on public companies in Indonesia have an impact on increasing the length of the financial statements, specially in the accounting policies and notes to the financial statements section. These sections have significant additional amount of disclosure requirement such as financial instrument disclosures. Furthermore, finding indicates that change in length of the financial statements of late adopters is larger than early adopters.]]>
<![CDATA[PENGARUH KEPEMILIKAN KELUARGA TERHADAP HUBUNGAN ANTARA ARUS KAS DAN INVESTASI ]]>
<![CDATA[Afanin Nadia Rachmazada]]>;
<![CDATA[Agung Juliarto]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 9, Nomor 2, Tahun 2020 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[This research aims to examine the effect of family ownership on investment-cash flow sensitivity. It also confirms the non-monotonic (S-shaped) relation between the ownership levels of family shareholders on investment-cash flow sensitivity. The population of this research were manufacturing companies listed on the Indonesian Stock Exchange (IDX) on the year 2013 – 2017 with a total sample of 136. Data collected by using purposive sampling method. Multiple linear regression analysis was used as the primary tool of analysis in this research. The results of this study prove that the presence of a family large shareholder has negative significant influence on the investment-cash flow sensitivity. At low levels of shareholdings, the family ownership has negative influence on investment-cash flow sensitivity. At moderate levels of shareholdings, the family ownership has positive influence on investmen- cash flow sensitivity. While at high levels of shareholdings, the family ownership negatively affect investment-cash flow sensitivity. In other words this research succeed in proving the non-monotonic (S-shaped) relation between the ownership levels of family shareholders and investment-cash flow sensitivity.]]>
<![CDATA[HUBUNGAN NON-MONOTONIK ANTARA KEPEMILIKAN MANAJERIAL DENGAN DISCRETIONARY ACCRUALS ]]>
<![CDATA[Kurnia Putri Hidayaningtyas]]>;
<![CDATA[Agung Juliarto]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 6, Nomor 4, Tahun 2017 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[This study aims to examine non-monotonic relation between the value of managerial ownership and percentation of managerial ownership to discretionary accruals. The value of executive share ownership (VESO) is potentially a more direct driver of incentive alignment and/or entrenchment than the proportion of ownership. This study use percentation of managerial ownership and value of managerial ownership as variables expected to affect discretionary accruals. This study based on research conducted by Khan and Mather (2013).Population of this study are non – financial companies listed in Indonesia Stock Exchange (IDX) 2012,2013, and 2014. The sampling method used is purposive sampling. Total sample of 232 companies is used in analysis. Data are analyzed using ordinary least square (OLS).The results of this study indicate that the value of managerial ownership (VESO) has a non-monotonic relation to discretionary accruals. However, this study does not find a non-monotonic relation between percentation of managerial ownership to discretionary accruals.]]>
<![CDATA[DAMPAK CSR STRENGTHS DAN CSR CONCERNS PADA KINERJA PERUSAHAAN MANUFAKTUR DI INDONESIA ]]>
<![CDATA[Ananda Debby Pratami]]>;
<![CDATA[Agung Juliarto]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 9, Nomor 4, Tahun 2020 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[This research is to examine the impact of CSR Strengths and CSR Concerns on the performance of manufacturing companies in Indonesia. In addition, this study also examines the effect of CSR performance (CSR Strengths and CSR Concerns) on financial performance if the company operates internationally. The population in this study is manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2017 and included in the Main Board Index. The sample selection uses purposive sampling method to obtain 58 companies. Multiple linear regression analysis is used to test the hypotheses. The results show that CSR Strengths has a positive effect on financial performance and CSR Concerns has a negative effect on financial performance. However, the results indicate that international operations do not strengthen the positive influence of "CSR Strengths" on financial performance, whereas international operations strengthen the negative influence of the "CSR Concerns" on financial performance.]]>
