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Moh Didik Ardiyanto, Moh Didik
Departemen Akuntansi Fakultas Ekonomika Dan Bisnis Universitas Diponegoro
Economics, Econometrics & Finance

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PENGARUH TAX AVOIDANCE TERHADAP NILAI PERUSAHAAN Dedy Ghozim Herdiyanto; Moh Didik Ardiyanto
Diponegoro Journal of Accounting Volume 4, Nomor 3, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this study is to examine the relation between tax avoidance and the firm value. Tax avoidance is convinced as wealth transfer from the government to companies which has obligation to enhance firm value . This study uses annual Cash ETR as a proxy for tax avoidance and Tobin's Q as a proxy for firm value. The sample of this research is non-financial companies listed in Indonesia Stock Exchange for the period 2010 to 2013. Using purposive sampling technique, we find 98 firms with 392 observations. The statistical methods used in this research are Moderated Regression Analysis (MRA) and Path Analysis. The empirical results showed that the tax avoidance effect on firm value. Institutional ownership can not moderate and agency costs can not be an intervening variable in the relation between tax avoidance and firm value.
PENGARUH MEKANISME CORPORATE GOVERNANCE TERHADAP PENGUNGKAPAN INFORMASI PENGENDALIAN INTERNAL Muhammad Dzulfahmi Ismail; Moh Didik Ardiyanto
Diponegoro Journal of Accounting Volume 6, Nomor 3, Tahun 2017
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the influence of corporate governance mechanisms on internal control information disclosure. Corporate governance mechanisms that are used in this study are ownership concentration, board of commissioner independence, institutional ownership, board of commissioner size, and external auditor size. This study also uses some corporate characteristics that are predicted to have influence on internal control information disclosure as control variables. The population in this study is non-financial companies that are listed on Main Board of Indonesia Stock Exchange in 2014 and 2015. The sampling method in this study is purposive sampling method. Based on sample selection, 163 companies are selected as sample of this study. Multiple regression analysis is used to analyze data in this study. The results showed that ownership concentration and board of commissioner size have significant positive effect on internal control information disclosure. Board of commissioner independence has significant negative effect on internal control information disclosure. Institutional ownership and external auditor size do not have significant effect on internal control information disclosure.
PENGARUH GOOD CORPORATE GOVERNANCENCE TERHADAP PENGHINDARAN PAJAK (Studi Empiris Pada Perusahaan-Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia 2014-2018) Rifda Ramadhanty; Moh Didik Ardiyanto
Diponegoro Journal of Accounting Volume 11, Nomor 1, Tahun 2022
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to obtain empirical evidence about the effect of tax avoidance proxied through effective tax rate (ETR) on Good Corporate Governance. The elements of Good Corporate Governance used in this study are executive compensation, executive character, firm size, institutional ownership, independent commissioners, audit committee, and audit quality. The approach used in this study is quantitative approach. The data for this study were taken from annual and financial reports of manufacturing companies listed on the IDX in 2014-2018. Total of 211 samples of companies used in this study were obtained through purposive sampling technique. The data were analyzed using multiple analysis regression method. The results of this study empirically show that institutional ownership and audit quality have a significant positive effect on tax avoidance. Firm size has a significant negative effect. Meanwhile, executive compensation, executive character, independent commissioners, and audit committee are not significant on tax avoidance.
PENGARUH STRUKTUR KEPEMILIKAN TERHADAP AGRESIVITAS PAJAK Dian Anggraeni Pratiwi; Moh Didik Ardiyanto
Diponegoro Journal of Accounting Volume 7, Nomor 4, Tahun 2018
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine empirically: 1) the effect of state ownership on tax aggresiveness, 2) the effect of ownership concentration on tax aggresiveness, 3) the effect of institutional ownership on tax aggresiveness. This study used an abnormal book-tax difference (ABTD) and effective tax rate (ETR) as a proxy of tax aggresiveness.The population in this research is manufacturing company listed in BEI period 2012-2016. Samples are selected using the purposive sampling method. The multiple linear regression is used to test the hipotheses. The results of this study show that state ownership has a significant positive effect to the tax aggresiveness with ABTD proxy, ownership concentration has a significant positive effect to the tax aggresiveness with  ABTD proxy, and institutional ownership has a significant negative effect to the tax aggresiveness with ABTD  proxy.
PENGARUH SISTEM INFORMASI AKUNTANSI, SISTEM PENGENDALIAN INTERN DAN KOMPETENSI SUMBER DAYA MANUSIA TERHADAP KUALITAS LAPORAN KEUANGAN DAERAH DENGAN FAKTOR EKSTERNAL SEBAGAI PEMODERASI (STUDI KASUS PADA PEMERINTAH DAERAH KABUPATEN MAGELANG) Nurendah Ragillita Untary; Moh Didik Ardiyanto
Diponegoro Journal of Accounting Volume 4, Nomor 2, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this research is to determine the effect of accounting information systems, internal control systems, and human resource competencies on the quality of the region 's financial statements using the external factors as moderation. The population in this study were all employees of the local government district of Magelang. The sample in this study was 100 respondents, namely finance and accounting staff in work units (SKPD) Magelang. Data were collected by using questionnaires and interviews. The research proved that all independent variables accounting information systems, internal control systems, and human resource competencies have positive effects on the local government financial statements while external factors do not moderate the influence of variables accounting information systems, internal control systems and human resource competencies to the quality of local government financial statements.
ANALISIS FAKTOR – FAKTOR YANG MEMPENGARUHI KEBIJAKAN DIVIDEN DI INDONESIA (STUDI EMPIRIS PADA PERUSAHAAN YANG TERDAFTAR DI BEI TAHUN 2015 - 2016) Teresa Avilla Adine Utama; Moh Didik Ardiyanto
Diponegoro Journal of Accounting Volume 11, Nomor 1, Tahun 2022
Publisher : Diponegoro Journal of Accounting

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Abstract

This research aims to verify the factors that effect on company dividend policy in Indonesia. The independent variables in this research are corporate governance, firm size, profitability of the company, and company's growth. Meanwhile, the dependent variable in this research is dividend policy. This research uses secondary datas from financial report and annual report that are registered in Indonesian Stock Exchange by using purposive sampling method. The samples chosen are all companies that published their financial report and annual report, also provided datas about corporate governance, firm size, company's profitability, and company's growth in 2015-2016. This research uses multiple regression analysis method.The result of this research shows that corporate governance, firm size, and company's profitability give positive impacts to dividend policy. Meanwhile, company's growth gives negative impacts to dividend policy.
ABNORMAL RETURN DAN TRADING VOLUME ACTIVITY SEBELUM DAN SETELAH PEMILIHAN PRESIDEN SECARA LANGSUNG 9 JULI 2014 (STUDI KASUS PADA SAHAM LQ-45) Rizkia Nur Hutami; Moh Didik Ardiyanto
Diponegoro Journal of Accounting Volume 4, Nomor 2, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

A political conditions, such as the presidential election (election), legislative elections (pileg), changes of government, the announcement of the cabinet ministers, political unrest, and other events greatly affect the price and trading volume in the stock exchange due to political events closely related to the stability of the economy the country. Political events to be tested contains information on the activities of the stock exchange is the presidential election event on July 9, 2014. The purpose of this study was to analyze the differences in the average abnormal return and trading volume activity in the LQ-45 before and after the presidential election July 9 2014. The population of this study are all financial data included in the LQ-45 in IDX. Sampling method used in this research is purposive sampling method. The sample used in this study were 45 financial data included in the LQ-45 on the Stock Exchange during the observation period (2 July to July 16, 2014). The data used are secondary data from BEI. The analysis technique used is event study. Based on a statistical test of the average abnormal stock returns during the event period, it was found that there was no difference in the average abnormal return before and after the presidential elections on July 9, 2014. Based on the test results depending average trading volume activity before and after the event IDX suspend, indicates that there are statistically significant differences in the average trading volume activity before and after the presidential election July 9, 2014.
ANALISIS PENGARUH PRAKTIK PENGHINDARAN PAJAK TERHADAP NILAI PERUSAHAAN: TRANSPARANSI INFORMASI SEBAGAI VARIABEL PEMODERASI Istiharoh Nadia Hanif; Moh Didik Ardiyanto
Diponegoro Journal of Accounting Volume 8, Nomor 3, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the effect of tax avoidance on the firm value  with transparency of information as the moderating variable. The independent variable that is used in this research is tax avoidance which is measured by Book Tax Difference (BTD) and Cash Effective Tax Rate (Cash_ETR). Variables dependent are firm value which is measured by Tobin’s Q. Then moderating variable is transparency of information which is measured by 68 voluntary disclosure index. The population consist of manufacturing companies listed on Indonesia Stock Exchange during 2015-2017. Samples are selected using purposive sampling method and acquired 184 companies during 3 years. Test analysis using multiple regression model. Finding in this study indicates that tax avoidance with BTD proxy has a significant negative effect to the firm value. Then the transparency of information also strengthens the relationship between tax avoidance with BTD proxy and the firm value.
PENTINGNYA KUALITAS INFORMASI INTERNAL TERHADAP PENGHINDARAN PAJAK Heranantio Anggoro Putra; Moh Didik Ardiyanto
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 examine the influence of Internal Information Quality of an enterprise on tax avoidance planning and tax risk reduction on an enterprise.            The population in this study consists of mining companies listed  in Indonesia Stock Exchange in 2011-2014 period. Method of collecting data in this research is purposive sampling. After doing sampling stage and data tabulation, achieved 18 companies for 4 years of financial statement period that eligible for the further observation. Hypothesis examinations are using multiple regression analyze and regression analyze usingModerated Regression Analysis (MRA) for the moderating variable on SPSS20.The empirical result of this study shows that Internal Information Quality isn’t influencing tax avoidance. Even it was moderated by improved coordination and reduced uncertainty variables. But, this study shows that higher Internal Information Quality influencing the lower taxk risk
PENGARUH LEVERAGE TERHADAP PROFITABILITAS PADA PERUSAHAAN MANUFAKTUR ( Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2017) Natigor Sasongko Manalu; Moh Didik Ardiyanto
Diponegoro Journal of Accounting Volume 8, Nomor 3, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

The aim of this study is to presents an empirical insight into the relationship between leverage and profitability of the manufacture industry in Indonesia. The companies should already listed in Indonesia Stock Exchange within 2015 until 2017. This study is a replication of the study by Saleem et al. (2015) on manufacture companies that already going public. The samples were taken by purposive sampling method and finally obtained manufacture companies that fulfill the criterias.The criterias include having complete data of financial statement, and already selling stock in the stock market. Data were analyzed using Linier Regression model, Anova, and T-test. The result shows that both financial leverage and operating leverage doesn’t affect profitabily of manufaktur company separately. But they do affect profitability together.This result shows that leverage alone doesn’t affect profitability of manufactur company, there is  a lot of other variable that may change the outcome of companies profitability.
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