Endang Kiswara
Accounting Department Faculty Of Economics And Business Diponegoro University

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FAKTOR-FAKTOR YANG MEMPENGARUHI TINGKAT KEPATUHAN PERUSAHAAN GO PUBLIC PADA KONVERGENSI INTERNATIONAL FINANCIAL REPORTING STANDARD (Studi Empiris pada Perusahaan yang Terdaftar di Index LQ45) Aldo Ganesha; Endang Kiswara
Diponegoro Journal of Accounting Volume 4, Nomor 2, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aimed to examine the effect of firm size, profitability, leverage, auditor type, listing status, international visibility, and the types of companies on the level of compliance of the public company  with  IFRS  convergence  in  2012.  This  research  was  conducted  by  method  of documentation on the financial statements on listed in the index LQ45 Indonesia Stock Exchange (IDX) and analyzed using multiple linear regression model. The results of this study showed that only type of auditor has significant positive effect on the level of compliance of the public company on IFRS convergance in 2012. This is due to the company in Indonesia which financial statements will be audited by the big four, tend to have used PSAKs converging with IFRS. This is what makes the auditor type variable has a positive and significant effect on the level of compliance with IFRS in Indonesia.
PENGARUH TANGGUNG JAWAB SOSIAL, DIMENSI-DIMENSINYA, DAN LEVERAGE TERHADAP AGRESIVITAS PAJAK Annastasya Wahyuningtyas Pratiwi; Endang Kiswara
Diponegoro Journal of Accounting Volume 8, Nomor 1, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the effect of social responsibility, dimensions, and leverage on corporate tax aggressiveness. This research uses social responsibility and its dimensions such as social, governance, economy, and environment, and one of the characteristics of the company is leverage as an independent variable. While the dependent variable of this study is tax aggressiveness. In addition, there are several control variables used in this study such as size, ROA, and capital intensity.The sample of this study are companies listed on the Indonesia Stock Exchange and included in the LQ 45 category in 2014-2017. The sample was chosen using the random sampling method, so the number of samples obtained was 43 companies. The data analysis method used in this study is multiple regression analysis.The results showed that in the first regression model, social responsibility had a significant influence on tax aggressiveness, while leverage had no significant effect on tax aggressiveness. The second regression model shows that social and economic dimensions of social responsibility, as well as leverage have a significant effect on tax aggressiveness.The results of the study show that in the first regression model, social responsibility and leverage have a significant effect on tax aggressiveness. Whereas, in the second regression model shows that the social and economic dimensions of social responsibility, and leverage have a significant effect on tax aggressiveness.
PERBANDINGAN PENDAPATAN DAN LABA ATAU RUGI TERHADAP PRESTASI KLUB DAN TINGKAT KEKOMPETITIFAN ENGLISH PREMIER LEAGUE (Studi Kasus pada Tujuh Klub English Premier League) Josua Paimatua Hizkia; Endang Kiswara
Diponegoro Journal of Accounting Volume 8, Nomor 1, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this research is to analyze the factors that affect the sporting performance and the competitiveness level of English Premier League. The examined factors of this research are clubs revenue and clubs profit or loss in a year as the key benchmark.The populations in this study are seven clubs which participated in English Premier League in the period of 2014-2016. The samples are Manchester United FC, Manchester City FC, Chelsea FC, Arsenal FC, Tottenham Hotspur FC, Everton FC, and Leicester City FC. The data that was used in this research was secondary data and selected by using documentation method. Model analysis using comparative qualitative analysis.The analysis of this research showed that the rate of club income and its profit or loss are not the differentiator of a club sporting performance nor English Premier League competitiveness rate.
PENGARUH LABA PER LEMBAR SAHAM, NILAI BUKU PER LEMBAR SAHAM, DAN TRANSAKSI ABNORMAL PIHAK BERELASI TERHADAP RELEVANSI NILAI DENGAN MEKANISME TATA KELOLA PERUSAHAAN SEBAGAI VARIABEL MODERASI Chuswatul Chasanah; Endang Kiswara
Diponegoro Journal of Accounting Volume 6, Nomor 3, Tahun 2017
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this study is  to get empirical evidence about the effect of earnings per share, book value per share, and abnormal related party transaction on value relevance. Independent variables in this study is the earnings per share, book value per share, and abnormal related party transactions, while the dependent variable is the value relevance. The population of this research is non-financial companies listed on the Indonesia Stock Exchange in 2011 until 2015. The sampling method is using stratified random sampling and obtained a sample of 185 companies. Data analysis was performed with the classical assumption and hypothesis testing and regression analysis. Statistical research program using SPSS version 23. The results of this study indicate that there is a negative and insignificant relationship between earnings per share by value relevance, and alsobecame insignificant after moderated by corporate governance. Likewise on the relationship between the book value per share by value relevance, there is a positive and significant relationship, but later became insignificant after moderated by corporate governance. Abnormal related party transactions is negative and insignificant related to the relevance value, the results were the not same when moderated by corporate governance. The implications of this study indicate that earnings per share and book value per share are have value relevant. And abnormal related party transactions not reduce the level of value relevance, but corporate governance restrain abnormal related party transactions.
PENGARUH ABNORMAL AUDIT FEE, ADOPSI IFRS DAN KARAKTERISTIK PERUSAHAAN TERHADAP KUALITAS LABA Rendi Octorio Siregar; Endang Kiswara
Diponegoro Journal of Accounting Volume 7, Nomor 1, Tahun 2018
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this research is to analyze the association between abnormal audit fee, IFRS adoption, firm charactiristics and earnings quality proxied by discretionary accruals. Populations in this research are non financial companies listed in Indonesia Stock Exchange (IDX) in the period 2010-2016. The sample of this study consist of 184 companies listed in the Indonesia Stock Exchange. The data that was used in this research was secondary data. The samples of this research selected by using purposive sampling method. Model analysis using multiple linear regression analysis. This research revealed that abnormal audit fee, firm size, market-to-book and leverage ratio have negative and significant influence towards earnings quality. In the other hand, sales growth has positive and significant influence towards audit quality. While IFRS adoption, auditor firm size, and financial distress did not have significant influence towards earnings quality.
SYSTRUST ANALYSIS OF THE ELECTRONIC TAX APPLICATIONS BASED-ON TECHNOLOGY ACCEPTENED MODEL Karima Suci Ariani; Endang Kiswara
Diponegoro Journal of Accounting Volume 10, Nomor 2, Tahun 2021
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to determine and analyze systrust of 8 electronic tax applications to the indicators of security, availability, processing integrity, confidentiality, and privacy based on dimensions of ease of use, usefulness, attitudes, and behavioral intentions. This research also aims to find out which electronic tax applications has the best systrust. Research population is 15 electronic tax applications provided by the Directorate General of Taxes (DGT). While, research sample is 8 electronic tax applications. This research collaborates primary data form applications observasion, study documentation, and experimental results from dummy data.This research shows systrust of the e-faktur application is118, e-SPT of income tax article 21/26 is119, e-SPT of corporate income tax is 121, e-SPT of personal income is114, e-SPT of income tax article 4 (2) is 116, e -SPT of income tax article 23-26 is117, e-SPT of income tax article 22 is 121, and e-SPT of income tax article 15 is 121. Based on research results it is also known that e-SPT of corporate income tax, e-SPT of income tax article 22, and e-SPT of income tax article 15 are applications with the highest systrust. Meanwhile, e-SPT of personal income is application with the lowest systrust.
PENGARUH RASIO PAJAK TANGGUHAN, KEAHLIAN PAJAK, DAN REMUNERASI TERHADAP PENGHINDARAN PAJAK (Studi Empiris pada Perusahaan Publik yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2017) Melinda Regita Cahyani; Endang Kiswara
Diponegoro Journal of Accounting Volume 8, Nomor 4, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the influence of deferred tax ratio, the tax expertise, and the performance-based remuneration of it’s key management personnel on the relationship on tax avoidance. In this study, tax avoidance was measured using a ratio scale through the book tax differences. The deferred tax ratio and the tax expertise were measured using the interval scale, whereas in previous study was using the nominal scale (dummy variable). While the performance-based remuneration was measured through the ratio scale. The control variables used in this study are size, ROA, board independence, and CEO tenure. The population used in this study are companies listed on the Indonesia Stock Exchange (IDX) for the period 2015-2017 using the random sampling method. The final sample obtained was 135 companies out of a total of 476 companies during 2015-2017. Hypothesis testing is done using panel data regression analysis.The results of this study show that the deferred tax ratio have a positive effect on tax avoidance. Similarly, the tax expertise have a positive effect on corporate tax avoidance. While the performance-based remuneration of it’s key management personnel are not affected by tax avoidance.
PENGARUH BIAYA KUALITAS TERHADAP KINERJA KEUANGAN PERUSAHAAN (Studi Kasus pada 16 Perusahaan Manufaktur Sektor Otomotif dan Elektronika di Bursa Efek Indonesia Tahun 2015-2019) Ela Adiana; Endang Kiswara
Diponegoro Journal of Accounting Volume 11, Nomor 2, Tahun 2022
Publisher : Diponegoro Journal of Accounting

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Abstract

Quality costs are expenses that arise as a result of the low quality found. Some companies in Indonesia have not been optimal in controlling quality costs, as by indicated the number of complaints from consumers who are not satisfied with the product. This study aims to determine the effect of quality costs on the company’s financial performance. The research sample consisted of 16 automotive and electronics companies listed on the Indonesia Stock Exchange with companies for which all data were available in 2015-2019. This study uses the analysis method PLS with the support of the SmartPLS 3 statistical program. The result showed that the prevention costs had a positive and significant effect on ROI and EPS but an insignificant effect on Tobin’s Q. The appraisal costs had a negative and significant effect on EPS but an insignificant effect on ROI and Tobin’s Q. The internal failure costs had a negative and significant effect on ROI and EPS but an insignificant effect on Tobin’s Q. The external failure costs had a negative and significant effect on EPS but an insignificant effect on ROI and Tobin’s Q. The result of this study provide saveral recommendations for companies to pay attention to the allocation of costs for prevention and appraisal activities, because they can reduce internal failure costs and external failure costs arising from not meeting quality specifications.
ANALISIS PERBEDAAN KINERJA KEUANGAN PERUSAHAAN SEBELUM DAN SESUDAH PENETAPAN INSENTIF DAN RELAKSASI PAJAK PANDEMI COVID-19 (Studi Empiris pada Perusahaan Multinasional yang Terdaftar di Bursa Efek Indonesia Tahun 2019 dan 2020) Zuhaf Riany Musdalifah; Endang Kiswara
Diponegoro Journal of Accounting Volume 11, Nomor 4, Tahun 2022
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to analyze the differences in the company’s financial performance before and after the determination of tax incentives and tax relaxations for the Covid-19 pandemic. This study is a replication of the research conducted by Teroui et al (2011) in Tunisia with the equation of variables and indicators of research measurement. There are some differences in the research location, the use of data sources, data analysis methods and also the results of research tests. The population is 212 multinational companies from eleven sectors on the IDX and the sample used in the study is 144 companies with a two- year observation period, 2019 and 2020. The method of this research used is a non-parametric difference test; the Wilcoxon Signed-rank test with the statistical tool SPSS Ver. 23.The results showed the differences in profitability and the implications of corporate tax incentives and relaxation policies variables. While the outputs, debt capacity, capital stock, and employee costs variables did not show any differences in the period before and after the determination of incentives and tax relaxation for the Covid-19 pandemic.
Penerapan Prinsip-Prinsip WebTrust Audit dalam Sistem Informasi Akuntansi dengan Elektronik Banking berdasarkan Technology Acceptance Model (Studi kasus pada Bank Syariah Indonesia Branch Office Lingkup Kota Semarang) Dimas Daffa Saputra; Endang Kiswara
Diponegoro Journal of Accounting Volume 11, Nomor 4, Tahun 2022
Publisher : Diponegoro Journal of Accounting

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Abstract

This research aims to estimate the predictions regarding the effect of the application of the WebTrust Audit principle in the Accounting Information System which is implemented through electronic banking acceptance. This research is the development of the Technology Acceptance Model (TAM) theory found by Davis (1989) by adding external factors, namely the principles of WebTrust Audit. Overall there are 150 samples of Bank Syariah Indonesia customers used in this study. The data analysis method used is Partial Least Squares with the SmartPLS 3.3.9 statistical program.The results of this study indicate that the Processing Integrity Principle is the most influential factor in influencing electronic banking users. Overall, the application of the WebTrust Audit principle can be used as an external factor that can affect electronic banking users.The findings of this study recommend Bank Syariah Indonesia to be able to improve the application of the principles of WebTrust Audit in order to increase the use of electronic banking and evaluate multiple security in Mobile Banking to increase the perceived usefulness of Mobile Banking by users.