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<![CDATA[PENGARUH KONVERGENSI INTERNATIONAL FINANCIAL REPORTING STANDARDS DAN AUDIT DELAY: Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia ]]>
<![CDATA[Daniswara, Ricko]]>;
<![CDATA[Kiswara, Endang]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 4, Nomor 4, Tahun 2015 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[The financial report is a financial communication medium between the company management with external parties or stakeholders. The good financial report is a report that meets the relevant elements. The relevance of such financial statements may be reviewed by how timely financial statements are reported. This timeliness can be seen from the audit delay, ie the period between the closing date until the date of grant by an auditor opinion. This study was conducted to test empirically the extent of convergence of IFRS, company size, and quality auditors on the audit delay effect on manufacturing companies listed in Indonesia Stock Exchange.The data used in this research is secondary data, in the form of annual financial statements of 66 companies manufacturing samples listed in the Indonesia Stock Exchange in 2012. To prove the hypothesis that had been developed, then tested the simple linear regression, which begins with a classical assumption test , Regression model in this study declared to have passed the test classic assumptions.Hypothesis testing using simple regression concluded that the convergence of IFRS and control variable of company size have no effect on audit delay, whereas the control variable of quality of the auditor has the significant effect on audit delay.]]>
<![CDATA[ANALISIS IMPLEMENTASI PENYANDERAAN (GIJZELING) DALAM MENINGKATKAN KEPATUHAN WAJIB PAJAK DAN SEBAGAI UPAYA PENCAIRAN TUNGGAKAN PAJAK: MENURUT PERSPEKTIF TEORI KEPATUHAN PAJAK: (Studi Kantor Wilayah Direktorat Jenderal Pajak Jawa Tengah I) ]]>
<![CDATA[Dian Cahya, Respati]]>;
<![CDATA[Kiswara, Endang]]>;
<![CDATA[Fuad]]>
<![CDATA[ Scientax Vol. 3 No. 1 (2021): Oktober: Bergerak Dinamis, Bersama Atasi Pandemi dengan Optimis ]]>
Publisher : <![CDATA[Direktorat Jenderal Pajak ]]>
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DOI: 10.52869/st.v3i1.105
<![CDATA[This study aims to analyze and evaluate the implementation of gijzeling. This study also analyzes whether there are differences in impacts before and after the implementation of gijzeling on taxpayer compliance who is subject to gijzeling action, and analyzes whether the implementation of gijzeling provides deterrent effect for taxpayers subject to gijzeling action and other taxpayers in terms of taxpayer compliance and disbursement of tax arrears in Regional Office of DGT Central Java I. The data obtained were analyzed using a descriptive qualitative research method with a case study approach to answering the research question. The result of the research concludes that the implementation of gijzeling has been run in accordance with the provisions of the law, although in the field process, there are some adaptations and development, but still based on the procedures and rules. The implementation of gijzeling also made 100% liquid tax arrears for taxpayers subject to gijzeling action, while the application of gijzeling also proved to create a deterrent effect for other taxpayers who are in 1 group of companies that have tax arrears. The implementation of gijzeling in 2016 has not had any impact on tax arrears through other active collection.]]>
<![CDATA[ANALISIS TRANSPARANSI FISKAL TERHADAP LAPORAN BELANJA PERPAJAKAN (TAX EXPENDITURE REPORT) DI INDONESIA ]]>
<![CDATA[Mariani Mariani]]>;
<![CDATA[Endang Kiswara]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 9, Nomor 4, Tahun 2020 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[The purpose of this research is to determine differences in tax expenditure report before and after being updated. This research also aims to determine whether the estimated tax expenditure is in accordance with the policy objectives. This descriptive research is a form of non-hypothesis research so it does not require the formulation of a hypothesis. So, researchers only use descriptive statistical analysis methods to provide an overview of the data presented with a minimum value, maximum value, means and standard deviations. Based on the results of research that has been done, the most estimated ta expenditure is used to improve people’s welfare. In addition, there are differences in the estimated value of tax expenditure from the tax expenditure reports for 2016-2017 and 2018.]]>
<![CDATA[PENGARUH PENGELOLAAN LABA TERHADAP PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN DENGAN MEKANISME CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERATING ]]>
<![CDATA[Rochman Adi Bowo]]>;
<![CDATA[Endang Kiswara]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 3, Nomor 4, Tahun 2014 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[This research was aimed to examine empirically: (1) The influence of earningsmanagement to CSR disclosure (2) The role of corporate governance mechanism as moderating variable in the relationship between earnings management and CSR disclosure. Corporategovernance mechanism was analyzed by proportion of independent commissioner, the number ofaudit committee meetings and board size. Earnings management was measured by discretionary accruals use Modified Jones Model and the extent of CSR was measured used corporate social reporting index (CSRI) based on Global Reporting Initiative (GRI) reporting standard items which were disclosed in companies annual report. This research used samples of company listed on Indonesia Stock Exchange 2012-2013. Data obtained from annual reports and sustainable reports of manufacturing companies listed on the IDX. There are 65 companies among 2012-2013 which fulfilling. The method of analysis of this research was multiple regression. This method was chosen because the independent variables are more than one and all the data of the variables are metric.This reseach found no significant statistical effect from various measurement of earnings management to CSR disclosure. The research also found there is no significant effect on proportion of independent commissioner, board size, and the number of audit committee meetings in relationship between earnings management and CSR disclosure. This research concluded that CSR is driven by the desire to meet the expectation of stakeholders and not due to earnings management. In addition, the formation of the board of commissioners need to consider the composition of ability and integrity of the members so that they can perform the function of monitoring, control and able to provide direction to management as well.]]>
<![CDATA[DAMPAK COVID-19 TERHADAP KINERJA KEUANGAN DAERAH (Studi Kasus Pada 34 Pemerintah Provinsi di Indonesia) ]]>
<![CDATA[Fitri Rahmawati]]>;
<![CDATA[Endang Kiswara]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 11, Nomor 2, Tahun 2022 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[This study aims to determine the Impact of the Covid-19 Pandemic on Regional Financial Performance of Provincial Governments in Indonesia. In addition, this study aims to determine whether there are differences in the regional financial performance of provincial governments in Indonesia during Covid-19 compared to before Covid-19. This study is a replication of the research conducted by Vladimir, et al (2020) in Russia. This study looks at the financial aspects of the APBD realization report, but the proxy measurement variables used are different. The sample population in this study were 34 provinces. This study uses secondary data sourced from the APBD Realization Report (Regional Revenue and Expenditure Budget) from 2019 to 2020. The test tool used is parametric using Paired T-Test. Based on the results of the study, this study states that the ratio of financial performance to the effectiveness of PAD, the ratio of regional tax contributions to PAD, and the ratio of capital expenditures have significant differences before and during the Covid-19 pandemic. The ratio of the degree of fiscal decentralization, the ratio of financial independence, and the ratio of regional retribution contributions did not experience significant differences before and during Covid-19.]]>
<![CDATA[ANALISIS TERHADAP HUBUNGAN ANTARA KONVERGENSI INTERNATIONAL FINANCIAL REPORTING STANDART (IFRS), MANAJEMEN LABA DAN KUALITAS AUDIT (Studi Empiris pada Industri Properti dan Real Estat yang Terdaftar di Bursa Efek Indonesia Tahun 2007 dan 2013) ]]>
<![CDATA[Intan Bias Papeke]]>;
<![CDATA[Endang Kiswara]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 4, Nomor 2, Tahun 2015 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[This study aimed to examine the relationship between the convergence of IFRS , earnings management and audit quality. Based on the research of Van Tendeloo and Vanstraelen (2005), proposed that audit quality may be associated between the convergence of IFRS and earnings management . The research was done by executing the financial reporting in 2007( before convergence IFRS) and in 2013 ( after the convergence of IFRS ) at real estate and property companies with a total sample of 34 companies . Analysis tools used include non-parametic Wilcoxon Signed Rank Test, Mann Whitney U test and Sobel test. The results showed that there is differences in earnings management before and after convergence IFRS. In addition, this study reveals that there is no differences in earnings management when the company was audited by big 4 Auditor and non big 4 Auditor. Meanwhile, the results of this study stated that audit quality is not associated between the convergence of IFRS and earnings management.Implication of this research showed that audit quality is not associated with earnings managementand the relationship between the convergence of IFRS and earnings management]]>
<![CDATA[STUDI PERBANDINGAN TINGKAT KEPATUHAN ADOPSI INTERNATIONAL FINANCIAL REPORTING STANDARD (IFRS) DI 12 NEGARA ]]>
<![CDATA[Devi Kharisma Dewanti]]>;
<![CDATA[Endang Kiswara]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 4, Nomor 3, Tahun 2015 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[This study aims to examine how the level of compliance of the research object in adopting IFRS. This research was conducted by using the comparative method of qualitative analysis on the companies selected to represent the 12 states research object. Selection of 12 countries was carried out by countries that are member of the IFAC (International Federation of Accountans). The results of this study showed that every country have different level of compliance in the process of IFRS adoption. The level of compliance of each country can be seen through the financial statements reported by the company. Countries that have high level of compliance, automatically has adopted almost all the component of IFRS.]]>
<![CDATA[PENGARUH HUMAN CAPITAL DAN GENDER TERHADAP KUALITAS AUDITOR PADA KANTOR AKUNTAN PUBLIK DI INDONESIA ]]>
<![CDATA[Fahmi Ahmad Riyadi]]>;
<![CDATA[Endang Kiswara]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 4, Nomor 2, Tahun 2015 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[Human capital is the most important asset of Public Accounting Firms. A Public Accounting Firm must make sure they have enough personnel equipped with the required competencies and professional characteristics so that they may perform in accordance with the standards, legal requirements, and expectations of the public. And now, the number of woman auditor is increasing. Not only be a junior auditor but also the manager even partner in Public Accounting Firm. This research examines the effect of human capital and gender on auditor quality in Indonesian Public Accounting Firm. Samples are 66 auditor which was obtained from Public Accounting Firms. The result indicate that human capital affect the auditor quality in Indonesia Public Accounting Firm. While gender doesn’t affect the auditor quality. In addition, in comparing the effect of human capital on the quality auditors, foreign Public Accounting Firm (KAPA) has a greater influence than national Public Accounting Firm (KAP).]]>
<![CDATA[PERSPEKTIF TEORI PERILAKU TERENCANA TERHADAP NIAT WAJIB PAJAK ORANG PRIBADI UNTUK MELAKUKAN PELANGGARAN PAJAK ]]>
<![CDATA[Aprilia Maha Saputri]]>;
<![CDATA[Endang Kiswara]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 8, Nomor 1, Tahun 2019 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[The study aims to analyze the factors that affect the taxpayers intentions to engege in tax foul based on their perception in the perspective of the theory of planned behavior. This study adopt the framework of a previous study conducted by Alleyne and Harris (2017) and add behavior variable. This study using 4 exogenous variable that attitude, subjective norm, perceived behavior control and moral obligation with 2 endogenous variables, namely taxpayers intentions to engege in tax foul and uncomplience tax behavior.The population of this study is the taxpayers that conducting business and/or freelance at KPP Pratama Semarang Candisari. The sampling is carried out by convenience sampling method. The Primary data is collectedby using questionnaire. The number of observation that is collected are 100 questionnaire. The Partial Least Square (PLS) v. 3.2.7 and SPSS v.23.0 are used to test the hypotheses.The finding show that attitude, perceived behavior control, and moral obligation have significant effect to the the taxpayers intentions to engege in tax foul. taxpayers intentions to engege in tax foul have significant effect to uncomplience tax behavior. While the other variable, namely subjective norm does not significant effect to the the taxpayers intentions to engege in tax foul.]]>
<![CDATA[PENGARUH MEKANISME INTERNAL TATA KELOLA PERUSAHAAN TERHADAP MANAJEMEN LABA (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR 2011-2013) ]]>
<![CDATA[Wisnu Agung Indra Purbaya Atmaja Putra]]>;
<![CDATA[Endang Kiswara]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 4, Nomor 2, Tahun 2015 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[This study aims to obtain empirical evidence about the influence of internal mechanism of corporate governance which consists of proportion of board of commissioner independent, board of commissioner, managerial ownership. This research is a replication with modification of the research Abed (2012) that examined the influence of good corporate governance to earnings management which is proxied by discretionary accrualsThe population of this research was all companies listed in Indonesia Stock Exchange (ISX) 2011-2013. Sample of this research was all of manufacturing company which listed at Indonesia Stock Exchange (ISX) 2011-2013. The total samples were 43 companies and 129 observations of financial statements. Data Analysis was performed with hypothesis testing used multiple regression analysis. Statistic program in this study used SPSS 21.The result of this research showed that proportion of board of commissioner independent and managerial ownership has negative impact and significant to earnings management. While board of commissioner, and also two variables control which are used in this research, firm size and leverage do not have significant effect to earnings management. This research showed that practice of corporate governance was still minimal to control the practice of earnings management. ]]>
