Article Per Year (5 Year)
p-Index From 2021 - 2026
0.92
P-Index
This Author published in this journals
All Journal Diponegoro Journal of Accounting
Moh Didik Ardiyanto, Moh Didik
Departemen Akuntansi Fakultas Ekonomika Dan Bisnis Universitas Diponegoro
Economics, Econometrics & Finance

Published : 25 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 25 Documents
Search

 1   2   3 
PENGARUH AGRESIVITAS PAJAK TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY Arfiyanto, Rizky; Ardiyanto, Moh Didik
Diponegoro Journal of Accounting Volume 6, Nomor 4, Tahun 2017
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (120.556 KB)

Abstract

This study aims to examine the effect of tax aggressiveness on corporate social responsibility disclosure. The dependent variable used in this study is the disclosure of social responsibility. While the independent variable in this study is the tax aggressiveness measured using the proxy Effective Tax Rates (ETR). This study uses four control variable; include capiral intensity, market to book ratio, return on asset (ROA), dan size.This study is a replication of the study by Lanis and Richardson (2013) and using 196 manufacturing companies that listed on the Indonesia Stock Exchange in the perioed 2013-2016 as the sample. The sample is chosen by purposive sampling method and there are 24 data outlier. The company that meet the criteria of this research are 168 companies. Data were analyzed using ordinary least square regression analysis model. The study indicate that tax aggressiveness has a positive and significant impact on the disclosure of Corporate Social Responsibility. The study indicate that the higher the level of tax aggressiveness of a company, the greater the disclosure of Corporate Social Responsibility. So this study justify the theory of legitimacy.
PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP TAX AVOIDANCE (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2019) Tedo Arsa Nanditama; Moh Didik Ardiyanto
Diponegoro Journal of Accounting Volume 10, Nomor 4, Tahun 2021
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to examine the effect of good corporate governance consisting of executive character, firm size, leverage, liquidity, institutional ownership, managerial ownership, independent board of commissioners, board of directors, audit committee, audit committee meeting, and audit quality on measured tax avoidance. with ETR.The population in this study consisted of all manufacturing companies listed on the Indonesia Stock Exchange in the 2018-2019 period. Sampling was done by using purposive a sampling method. The total sample of this research is 103 companies. To test the hypothesis, this study uses multiple regression analysis.The results of this study indicate that firm size, institutional ownership and managerial ownership have a significant positive effect on tax avoidance. In addition, leverage and audit quality have a significant negative effect on tax avoidance. As for the character of the executive, liquidity, independent board of commissioners, board of directors, audit committee and audit committee meetings have no significant effect on tax avoidance.
PENGARUH DIVERSITAS GENDER DEWAN DIREKSI DAN UKURAN DEWAN DIREKSI TERHADAP PENGHINDARAN PAJAK (Studi Empiris Pada Perusahaan Perbankan Yang Terdaftar Di BEI Tahun 2014-2018) Nisrina Nuril Mala; Moh Didik Ardiyanto
Diponegoro Journal of Accounting Volume 10, Nomor 1, Tahun 2021
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to examine the effect of board gender diversity and board size on corporate tax avoidance. The dependent variable of tax avoidance is measured by the effective tax rate (ETR), while the independent variables of board gender diversity and board size are measured by dummy variables and the number of board members in five years, respectively. This study also uses control variables consisting of leverage, return on assets, capital intensity, and company age (age).The population in this study are banking sector companies listed on the Indonesia Stock Exchange (BEI) in 2014-2018. This study used a purposive sampling method and obtained 65 samples. This study uses multivariate regression analysis for hypotheses testing. The results of the analysis show that gender diversity of company boards as measured by the presence of female members on the company's board of directors has a positive and insignificant effect on tax avoidance. This study also shows that board size has a negative and insignificant effect on tax avoidance.
PENGARUH KARAKTERISTIK PENGAWASAN DEWAN KOMISARIS TERHADAP AGRESIVITAS PAJAK PERUSAHAAN Akbar Bintang Pradana; Moh Didik Ardiyanto
Diponegoro Journal of Accounting Volume 6, Nomor 4, Tahun 2017
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (153.722 KB)

Abstract

This study aims to analyze the influence of the board of commissioners against corporate tax aggressiveness. Characteristics of the board of commissioner's oversight affecting tough tax aggressiveness. The characteristics of the board of commissioner's oversight affecting tax aggressiveness are presented by the effectiveness of the internal control system, type of external auditor, the size of the audit committee, and the frequency of meetings of the board of commissioners. This research refers to research conducted by Richardson et al (2013). This study uses secondary data obtained from the financial statements of manufacturing companies listed on the stock exchanges of Indonesia in 2012-2015. This study used as many as 188 samples with purposive sampling method. Data analysis with the classical model of multiple regression. The results obtained from this research is the effectiveness of internal control system and the frequency of meetings of the board of commissioners has no effect on corporate tax aggressiveness. The type of external auditor and the size of the audit committee influenced the corporate tax aggressiveness.
PENGARUH TINGKAT KEPATUHAN WAJIB PAJAK DAN PEMERIKSAAN TERHADAP PENERIMAAN PAJAK PENGHASILAN Olivia Jessica Yusuf Kastolani; Moh Didik Ardiyanto
Diponegoro Journal of Accounting Volume 6, Nomor 3, Tahun 2017
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (117.034 KB)

Abstract

The purpose of this study is to examine the influence the level of tax compliance and tax audit towards income tax revenue. Dependent variabel in this research is income tax revenue. Independent variabel used in this research is the level of tax compliance and tax audit.This research is categorized into quantitative approach using secondary data. This research population and also sample was individual tax payers and corporate tax payers listed seven KPP Pramata in Semarang City. Data were taken by year 2010-2016. Data were collected using several methods, including documentation and observation in the Directorate General of Taxation of Jawa Tengah I. Sampling method was proportional sampling. Data analysis was done by testing regression model with the classic assumption and continued by hypothesis testing. The test was using significance level 5%. The result of this study show that the level of tax compliance for individual tax payers was not significantly affects the income tax revenue but the level of tax compliance for corporate tax payers significantly related to income tax revenue, while tax audit for individual tax payers was significantly related to income tax revenue but tax audit compliance for corporate tax payers payers was not significantly affects the income tax revenue.
PENGARUH KONSENTRASI KEPEMILIKAN, KEPEMILIKAN INSTITUSIONA, PROPORSI DEWAN KOMISARIS INDEPENDEN, DAN FREKUENSI RAPAT KOMITE AUDIT TERHADAP PRAKTIK MANAJEMEN LABA Belinda Yuna Amalia; Moh Didik Ardiyanto
Diponegoro Journal of Accounting Volume 6, Nomor 3, Tahun 2017
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (254.329 KB)

Abstract

The aims of this study is to examine the effect of ownership concentration, proportion of independent board, institutional ownership, frequency of committee audit meetings, as an independent variable, dan size and leverage as a control variable and earnings management practices as a dependent variable.The population in this study are all manufacturing companies listed in Indonesia Stock Exchange in 2011-2015. The method used is purposive sampling with certain criteria. After going through the sampling and processing of data obtained final sample decent observed that 245 companies. This study uses multiple regression analysis to test hypothesis of the study.The results of this study showed that frequency meetings committee audit, and size have significant negative influence to earning management, while ownership concentration,institutional ownership,leverage, also proportion of independent board doesn not significantly affect of earnings managemen.
PENGARUH TATA KELOLA PERUSAHAAN DAN PENGGUNAAN DERIVATIF KEUANGAN TERHADAP EFFECETIVE TAX RATE (ETR) PERUSAHAAN Gilang Raka Sista; Moh Didik Ardiyanto
Diponegoro Journal of Accounting Volume 6, Nomor 1, Tahun 2017
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (133.982 KB)

Abstract

The purpose of this study is to examine the influence of corporate governance and the use of financial derivatives effective tax rate (ETR) company with company size and ROA as control variables. This study used secondary data. The population in this study consisted of all manufacturing companies listed in Indonesia Stock Exchange in 2013 - 2015. The sampling method in this research is purposive sampling, and obtained a total sample of 54 companies. This study used the technique of multiple linear regression analysis. The empirical results of this study show that Compensation management has a negative influence and significant impact on the effective tax rate (ETR). While Background accounting expertise or finances of the audit committee, structure of the largest shareholders and Use of financial derivatives have no influence on effective tax rate (ETR).
PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA PERUSAHAAN (Studi Empiris Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2019) Daud Riyadh Akbar; Moh Didik Ardiyanto
Diponegoro Journal of Accounting Volume 10, Nomor 4, Tahun 2021
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to examine the effect of intellectual capital on company performance. The variables used in this research are Human capital efficiency, Structural capital efficiency, Capital employed efficiency and Value added intellectual coefficient as independent variables as well as market value (Tobin's q), company productivity (ATO), sales growth (SG), company profitability ( ROA) as the dependent variable.This study uses a manufacturing company from 2017 to 2019 with a total sample of 150 samples. Sampling is based on a purposive sampling method that follows certain criteria. Multiple linear regression analysis is the analytical method used in this study.The results of this study indicate that human capital efficiency has no positive effect on market value, company productivity and sales growth. However, he found that human capital efficiency has a positive effect on company profitability. Structural capital efficiency affects the three dependent variables, namely market value, firm productivity and firm profitability. However, structural capital efficiency does not have a positive effect on sales growth. Capital employed efficiency has a positive effect on the two dependent variables, namely: the firm's market value and the company's profitability. However, capital employed efficiency does not have a positive effect on company productivity and sales growth of companies listed on the IDX. Value Added Iintellectual Coefficient does not have a positive effect on the three dependent variables, namely the company's market value, company productivity, and company sales growth. However, Value Added Iintellectual Coefficient has a positive effect on company profitability.
PENGARUH KARAKTERISTIK PERUSAHAAN DAN BOARD DIVERSITY TERHADAP TINGKAT CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2011-2015) Mufid Aprifa; Moh Didik Ardiyanto
Diponegoro Journal of Accounting Volume 6, Nomor 3, Tahun 2017
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (146.712 KB)

Abstract

CSR is a form of responsibility towards stakeholders and the environment. When the company is present in the comunity, then they will expect a decent life for coming companies who want to exploit natural resources in the surrounding environment. It is a responsibility for the company to overcome the negative impacts.This study was conducted using a checklist to measure the extent of CSR disclosure in the annual report of the manufacturing company.  The study also analyzed using multiple regression to examine the relationship beetwen the extent of CSR disclosure with the firm characteristics and board diversity (foreign directors). The results showed that firm size is significant positively associated with the extent of CSR disclosures and profitability is significant negatively associated with the extent of CSR disclosures. While public ownership and foreign directors didn’t have a significant impact on the CSR disclosures.
PENGARUH EFEKTIVITAS KOMITE AUDIT TERHADAP FINANCIAL REPORTING LEAD TIME Yosefina Rossa Safira; Moh Didik Ardiyanto
Diponegoro Journal of Accounting Volume 7, Nomor 4, Tahun 2018
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (572.734 KB)

Abstract

This study aims to examine the effect of audit committee effectiveness to financial reporting lead time. The independent variable that is used in this research is measured by an index based on the framework developed by DeZoort et al (2002) such as composition, authority, resources dan diligence. The dependent variable that is used in this research is financial reporting lead time.The population consist of non financial companies listed on Indonesia Stock Exchange 2016. Samples are selected using purposive sampling method and acquired 209. Test analysis using multiple regression model.Finding in this study indicates that authority and diligence influences negative significant to financial reporting lead time. Composition is not influences significant to financial reporting lead time and resources influences positively significant to financial reporting lead time. This matter is indication that the audit committee authority and diligence can reduce the financial reporting lead time so it will assist the investor in valuations of company performance and can conduct the correct analysis regarding the company prospect in the future.
Co-Authors Akbar Bintang Pradana Amalia Madarina Anggia Cahyaning Wibiyani Anggun Putri Setya Dewi Arfiyanto, Rizky Belinda Yuna Amalia Daud Riyadh Akbar Dedy Ghozim Herdiyanto Dian Anggraeni Pratiwi Faizara Prabantari Gilang Raka Sista Heranantio Anggoro Putra Istiharoh Nadia Hanif Mufid Aprifa Muhammad Dzulfahmi Ismail Natigor Sasongko Manalu Nisrina Nuril Mala Nurendah Ragillita Untary Olivia Jessica Yusuf Kastolani Rifda Ramadhanty Rizkia Nur Hutami Tedo Arsa Nanditama Teresa Avilla Adine Utama Ursula Sinawang Trufvisa Yosefina Rossa Safira