Garuda - Garba Rujukan Digital

PENGARUH PENGUNGKAPAN INFORMASI MODAL INTELEKTUAL DALAM LAPORAN TAHUNAN TERHADAP KAPITALISASI PASAR PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2010-2013 Alfianti Permatasari; Abdul Rohman
Diponegoro Journal of Accounting Volume 4, Nomor 2, Tahun 2015
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (232.055 KB)

This study aimed to examine the effect of disclosure of intellectual capital in the annual report manufacture companies listed on the Stock Exchange for the period 2010-2013 to company's market capitalization. This study refers on research of Anam et al (2011) and Rachmi (2014) by modifying the sample and the addition of variables level of intellectual capital and ownership concentration variables as control variables. This research is written because there is a asymetry information between companies and stakeholders about intellectual capital which is expected to affect market capitalization.This study uses secondary data derived from the annual report of manufacture companies listed on the Indonesian Stock Exchange (BEI) in the period 2010 to 2013. The sample of this study was interpreted by a purposive sampling method. The total sample in this company is 160 manufacturing company. The analysis method used in this research is multiple linear regression analysis.The results of this study found that the level of disclosure of intellectual capital in manufacture companies listed on the Stock Exchange in 2010-2013 significant positive effect on the market capitalization. This results gives the conclusion that the disclosure of intellectual capital will reduce asymmetry information and will provide a positive signal of comapny, so give influence to market capitalization. However, there is a control variables in the study that is leverage have not significant effect on the market capitalization.

PENGARUH KARAKTERISTIK CORPORATE GOVERNANCE DAN KOMPENSASI KOMISARIS SERTA DIREKSI, TERHADAP MANAJEMEN PAJAK Habibi Habibi; Abdul Rohman
Diponegoro Journal of Accounting Volume 4, Nomor 3, Tahun 2015
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (265.12 KB)

This study aims to examine the effect of corporate governance characteristics and board of commissioners compensation and also board of directors compensation on tax management. Corporate governance characteristics are measured by the size of board, proportion of independent board and application of corporate governance. Board of commissioners and board of directors compensations are measured using the total amount of compensation received in year divided by firm revenue. While tax management is measured using the effective tax rate. This study also tests several control variables namely firm size, profitability, and leverage.Data for this study are obtained from annual report of non-financial companies listed in Indonesia Exchange Stock (BEI) in 2008-2013. The sampling method used to draw the sample is purposive sampling. The criteria of companies allowed from listed companies in the ratings of CGPI. Final sample is 57 companies from 2008-2013. The hypothesis testing use linear regression analysis.The results show that application of corporate governance and leverage significantly affects the tax management. While size of board, proportion of independent board, compensation, firm size, and profitability did not significantly affect tax management.

ANALISIS PENGARUH CORPORATE SOCIAL RESPONSIBILITY DAN KEPEMILIKAN MAYORITAS TERHADAP AGRESIVITAS PAJAK (Studi Empiris Terhadap Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia Tahun 2011-2013) Erlang Purwanggono; Abdul Rohman
Diponegoro Journal of Accounting Volume 4, Nomor 2, Tahun 2015
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (321.482 KB)

The purpose of this study was to examine Corporate Social Responsibility and Majority Firm to Tax Aggressiveness. This study is a developing of a previous study, Lanis and Richardson (2011). The difference between this and previous studies is the use of samples and test equipment at research previous studies using a CSR method from Australia, measuring a Majority Firm with previous study from previous study in Indonesia. Whereas this study uses SPSS test equipment 21 The populations used in this study are manufacturing company listed in the Indonesian Stock Exchange from year 2011-2013. Sampling technique in this study using purposive sampling method. Data analysis techniques performed by hypothesis testing using multiple linear regression method. The results of this study indicate that Corporate Social Responsibility negative significantly influence Tax Aggressiveness. Whereas, Majority Firm also have a negative significant effect on the Tax Aggressiveness.

ANALISIS FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP EFEKTIVITAS PENERAPAN ANGGARAN BERBASIS KINERJA (STUDI KASUS PADA SKPD PEMERINTAH KABUPATEN GROBOGAN) Sabtari Nawastri; Abdul Rohman
Diponegoro Journal of Accounting Volume 4, Nomor 2, Tahun 2015
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (89.192 KB)

Budgeting approach focuses on the efficiency of the performance of an activity. Budget is drawn very closely related to the public (community), so that the local government is required to manage its finances with the principle of measurement of performance (value for money). Realization of performance-based budgeting is expected to eliminate the negative view of the public about the performance of local government. The purpose of this study was to analyze the factors that influence the effectiveness of the implementation of the Performance-Based Budgeting Purwodadi County Government. The study population was all SKPD in Central Java Grobogan District Government. Sampling method used in this research is census sampling method. The sample used in this study were all SKPD in Central Java Grobogan District Government, amounting to 31 SKPD. The data used is primary data obtained from questionnaires. The analysis technique used is multiple linear regression analysis. Based on the research results, the competence of human resources, information, performance measurement, and leadership style has positive influence on the effectiveness of performance-based budgeting and commitment while goal orientation has no effect on the effectiveness of performance-based budgeting. Based on the goodness of the model, the regression model can be used to predict the effectiveness of performance-based budgeting. While the effectiveness of performance-based budgeting can be explained by the six variables: the competence of human resources, information, goal orientation, performance measurement, leadership style and commitment of 89.6%.

PERSEPSI MAHASISWA ATAS PENGARUH TEKNOLOGI INFORMASI TERHADAP KUALITAS INFORMASI AKUNTANSI DENGAN ETIKA PENGGUNA SEBAGAI VARIABEL MODERASI Pungkasih Titi Sari; Abdul Rohman
Diponegoro Journal of Accounting Volume 4, Nomor 2, Tahun 2015
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (381.173 KB)

The aim of this study was to obtain empirical evidence on student perceptions of the effect of information technology on the quality of information. In addition, this study was also conducted to obtain empirical evidence of how influential ethics users of interaction between information technology on the result of quality of information. In this study, the data collection method used is purposive sampling with respondents criteria should be accounting student, level education S1 and S2. Esspecially for S1 which has been taking courses in Practical Accounting and Auditing Practice. This study uses Accounting students S1 and S2 Diponegoro University as a population. Of the entire population of the samples was 114 respondents. The data obtained were analyzed using the SPSS statistical analysis of descriptive technical, test data quality, classical assumption, and the absolute difference test. The results of this study indicate that information technology under ethical users has a positive effect on the result of quality of accounting information by the students.

PENGARUH KECERDASAN EMOSIONAL DAN KECERDASAN INTELEKTUAL TERHADAP PERILAKU ETIS MAHASISWA AKUNTANSI DALAM PRAKTIK PELAPORAN LAPORAN KEUANGAN Kezia Adinda; Abdul Rohman
Diponegoro Journal of Accounting Volume 4, Nomor 2, Tahun 2015
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (359.045 KB)

The aim of this study was to obtain empirical evidence about the influence of emotional intelligence and intellectual intelligence to ethical behavior accounting students in financial reporting practices.The sample in this study were taken using purposive sampling method of data collection with the criteria of the respondents had taken courses in Management Accounting, Auditing Accounting I and Practicum Accounting. This study uses S1 Accounting student in Diponegoro University with a total population of 254 people. While samples taken sebanayak 80 respondents. The data obtained were then analyzed using descriptive statistical analysis of technical, test data quality, classic assumption test, and multiple linear analysis.The results of this study indicate that emotional intelligence and intellectual positive effect on ethical behavior in the practice of accounting students reporting financial statements.

PENGARUH AGRESIVITAS PAJAK TERHADAP CORPORATE SOCIAL RESPONSIBILITY : UNTUK MENGUJI TEORI LEGITIMASI (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2011-2013) Intan Ayu Utari; Abdul Rohman
Diponegoro Journal of Accounting Volume 4, Nomor 1, Tahun 2015
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (260.814 KB)

This study aims to examine the influence of corporate tax aggressiveness with corporate social resposibity (CSR): to test legitimacy theory. Independent variabel used in this study is the tax aggressiveness that measured usingproxy of effective tax rates. Dependent variable in this study is the corporate social responsibility (CSR). This study used one control variables ROA. This study is a replication of the study by Lanis and Richardson (2013) and use 159 manufacturing companies that listed on the Indonesia Stock Exchange in the period 2011-2013 as the sample. Samples were selected by purposive sampling method and finally obtained 53 manufacturing companies per year that fulfill the criterias. Data were analyzed using ordinary least square regression analysis model. This study showed that the aggressiveness of corporate taxes significantly and positively related to CSR. Companies that have a high level of aggressiveness resulting company would disclose CSR greater than the firm that does tax aggressiveness. This does not justify the legitimacy of the theory in the context of tax aggressiveness.

PENGARUH STRUKTUR CORPORATE GOVERNANCE TERHADAP PENGUNGKAPAN LINGKUNGAN (Studi Empiris pada Perusahaan Non-Keuangan yang terdaftar di Bursa Efek Indonesia Periode 2011-2013) Natasya Elisabeth Nainggolan; Abdul Rohman
Diponegoro Journal of Accounting Volume 4, Nomor 2, Tahun 2015
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (274.915 KB)

This study aimed to obtain empirical evidence about the influence of corporate governance structure to the extent of environmental disclosure. Corporate governance used 3 (three) proxy, that is gender diversity in board director, proportion of board independence, and institutional ownership. To measure the extent of environmental disclosure used carbon emission disclosure checklist. The population of this study was all non-financial companies listed in Indonesia Stock Exchange (ISX) in 2011-2013. Samplingis done by using purposive sampling method. There were 34 companies in 2011, 29 companies in 2012 and 2013 which fulfilled criterion as the research sample. This study used multiple linear regression analysis for testing the influence of independent variables on dependent variable. The results of this study showed that board independence and institutional ownership significantly influence to the extent of environmental disclosure. Meanwhile gender diversity had no significantly influence to to the extent of envirenmental disclosure.

PENGARUH PARTISIPASI AGGARAN TERHADAP KINERJA MANAJERIAL MELALUI KEADILAN DISTRIBUTIF, KEADILAN PROSEDURAL, DAN KOMITMENORGANISASI SEBAGAI VARIBEL INTERVENING (studi empiris pada rumah sakit kota semarang) Meyke Cynthia Dewi; Abdul Rohman
Diponegoro Journal of Accounting Volume 5, Nomor 2, Tahun 2016
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (153.528 KB)

This study aims to examine the influence of budget participation to managerial performance. It also to examine whether perception of distribution budgetary fairness, perception of procedural budgetary fairness and organitation’s commitment mediate the relationship of budget participation and managerial performance.This study used questionnaires and interview to collecting data. From 130 questionnaires were given to managers in Diponegoro University. The questionnaires that complete the answers were 68 questionnaires. Path analysis was utilized to examine the direct and indirect effects of budget participatio to managerial performanceThe results of this study showed that budget participation has a direct effect to managerial performance. Budget participation also has a positive effect to perception of distribution budgetary fairness, perception of procedural budgetary fairness and organitatio’s commitment as intervening variables of managerial performance.

PENGARUH SPESIALISASI KEAHLIAN KAP TERHADAP TAX AVOIDANCE ( STUDI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI ) Eka Setiyawati; Abdul Rohman
Diponegoro Journal of Accounting Volume 4, Nomor 2, Tahun 2015
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (130.007 KB)

The objective of this study is to analyze the influence of Specialization KAP Expertise on Extent Tax Avoidance. The analysis used two independent variable such as Tax Expert and Over all Expert. Over all Expert i.e. the combined tax and audit expert. The dependent variable is Tax Avoidance.The sample used in this study was the secondary data from Bursa Efek Indonesia ( Indonesian Stock Exchange), i.e. the annual report of financial company listed in BEI for the year 2011-2013. The sample was taken using the purposive sampling method. The total number samples in this study consists of 226 firms.The statistics method used in this study was multiplied linear refression annalysis, the hypotheses testing used statistic F and t tests, and determinant coefficient. The analysis showed that Tax Expert and Over all Expert had significant influences on Tax Avoidance.

Title

Found 13 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 13 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 13 Documents
Search