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All Journal JURNAL SISTEM INFORMASI BISNIS Diponegoro Journal of Management Diponegoro Journal of Accounting Eduvest - Journal of Universal Studies
Aditya Septiani
Departemen Akuntansi Fakultas Ekonomika Dan Bisnis Universitas Diponegoro
Aerospace Engineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Health Professions Neuroscience Social Sciences

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PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP AGRESIVITAS PAJAK DENGAN MODERASI KEPEMILIKAN SAHAM OLEH KELUARGA Shofia Nur Mumtahanah; Aditya Septiani
Diponegoro Journal of Accounting Volume 6, Nomor 4, Tahun 2017
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to know that the disclosure of Corporate Social Responsibility to tax aggressiveness with moderation of ownership of shares by the family.The population in this research is all mining sub-sector companies listed in BEI Period Year 2013 until Year 2015. The sample in this research is taken by using purposive sampling method. The analysis tool used is multiple linear regression analysis.Based on the results of the tests conducted it can be concluded that: CSR disclosure proved to affect the aggressiveness of corporate taxes, moderation of family ownership proved to increase the influence of CSR disclosure of tax aggressiveness by including control variables ROA, DER, firm size, capital intensity and R & D intensity, CSR disclosure of tax aggressiveness with moderation of family ownership may occur with the inclusion of controls of ROA, DER and firm size variables.
PENGARUH AUDIT INTERNAL, INTELLECTUAL CAPITAL, DAN GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN PERUSAHAAN (Studi Pada Perusahaan Perbankan yang Terdaftar di BEI Tahun 2013-2016) Sri Candra Asih; Aditya Septiani
Diponegoro Journal of Accounting Volume 7, Nomor 4, Tahun 2018
Publisher : Diponegoro Journal of Accounting

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Abstract

The aim of this research is to analyze the influence of internal audit, intellectual capital, and good corporate governance to companies’ financial performance. The population of this research is banking companies which are listed in Indonesia Stock Exchange from 2013 to 2016. The sampling method of this research is purposive sampling with 43 companies as population and 19 companies selected as sample. Data used are annual reports which are downloaded from Indonesia Stock Exchange website. The results showed that partially there was a positive influence between internal auditors and Intellectual capital on financial performance. But there is no significant influence between Good Corporate Governance on financial performance. And overall there is a significant influence on the company's financial performance.
PENGARUH LABA BERSIH, ARUS KAS OPERASI DAN KOMPONEN-KOMPONEN AKRUAL DALAM MEMPREDIKSI ARUS KAS OPERASI DI MASA DEPAN Wahyu Sulistyawan; Aditya Septiani
Diponegoro Journal of Accounting Volume 4, Nomor 4, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this research is to examine about the influence of earning, operation of cash flows, and accrual components in predicting cash flow operations in the future of the manufacturing companies. This research using four accrual components as independent variable, namely changes in receivables, changes in payables, changes in inventories, and changes in depreciation. The type of data that is used in this research was secondary data from the financial statement manufacturing company registered in indonesia stock exchange in 2009-2013. Thesample collection in this research is done by purposively sampling to manufacturing companies in indonesia. This research using model of multiple regression. The results shows that earning, operation of cash flow, changes in receivables changes in payables, changes in inventories and changes in depreciation costs significantly affect to the future operation cash flow
PENGARUH KINERJA FINANSIAL PERUSAHAAN TERHADAP PENGUNGKAPAN SUSTAINABILITY REPORTING DAN SEBALIKNYA (Studi pada Perusahaan yang Mengeluarkan Sustainability Reporting dengan Kegiatan Usahanya di Bidang dan/atau Berkaitan dengan Sumber Daya Alam) Arjuna Axellaudi S.R; Aditya Septiani
Diponegoro Journal of Accounting Volume 11, Nomor 2, Tahun 2022
Publisher : Diponegoro Journal of Accounting

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Abstract

The problem that arises from the disclosure of sustainability reports in Indonesia is that not many companies are willing to disclose. So that in this case a bi-directional approach is used in the variables of sustainability reporting and the company's financial performance. The purpose of this study was to analyze the effect of the company's financial performance on the disclosure of sustainability reporting and the effect of the disclosure of sustainability reporting on the company's financial performance. The population selected in this study are companies that publish sustainability reporting according to the 2015-2019 period. The number of samples used in this study were 12 companies that published sustainability reporting according to the 2015-2019 period. The sampling technique in this research is purposive sampling method. The method of data collection is by using a questionnaire. The data analysis method used is multiple linear regression. Based on the research, financial performance has no significant effect on the disclosure of sustainability reporting. Disclosure of sustainability reporting has no significant effect on financial performance.
PENGARUH KUALITAS PELAPORAN KEUANGAN DAN JATUH TEMPO UTANG TERHADAP EFISIENSI INVESTASI Alisya Misitama Sakti; Aditya Septiani
Diponegoro Journal of Accounting Volume 4, Nomor 2, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

The aim of this study is to examine the influence of financial reporting quality and short-term debt maturity on investment efficiency. This study also examine how short-term debt maturity moderates the effect of financial reporting quality on investment efficiency. The population in this study consists of all listed firm in Indonesia Stock Exchange in year 2012. Sampling method used is purposive sampling. A criterion for firm is non financial services firm. Total data of this study is 128 data. Multiple regression with Ordinary Least Square (OLS) method used to be analysis technique. The empirical result of this study show that financial reporting quality and short-term debt maturity have positively sifnificant influenced on investment efficiency. In addition, there no significant effect on the level of use of short term debt on financial reporting quality and investment efficiency.
PENGARUH PENGHINDARAN PAJAK TERHADAP CASH HOLDING PERUSAHAAN DENGAN LEVERAGE DAN RETURN ON ASSET (ROA) SEBAGAI VARIABEL MODERASI Dessy Natalia Tambunan; Aditya Septiani
Diponegoro Journal of Accounting Volume 6, Nomor 4, Tahun 2017
Publisher : Diponegoro Journal of Accounting

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Abstract

This  study  aims  to  obtain  empirical  evidence  and  analyze  the effect  of  tax avoidance on the company's cash holding, as well as the effect of leverage and ROA can moderate the tax avoidance of the cash holding companies.The population in this study is a manufacturing company listed on the Indonesia Stock Exchange Period 2013-2015. The samples selected for use in this study are 223 companie sample that meet the criteria of the sample. The data of this research are analyzed  by using  descriptive analysis,  classical  assumption  test,  hypothesis  test  with simple linear regression test and multiple linear regression test.The result of this research analysis shows that tax avoidance has a significant negative effect to the company's cash holding, leverage has a significant negative effect in moderating the effect of tax avoidance on the company's cash holding, and Return On Assets (ROA) has a significant negative effect in moderating the effect of tax avoidance on cash holding company.
Pengaruh Tata Kelola Perusahaan dan Kualitas Laporan Tahunan terhadap Nilai Perusahaan (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2016-2017) Inovesia Munthe; Aditya Septiani
Diponegoro Journal of Accounting Volume 9, Nomor 2, Tahun 2020
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this paper is to investigate whether the corporate governance practices and the quality of financial reporting are associated with the firm value for manufacture firms in Indonesia. Characteristics of the corporate governance and the quality of financial reporting as an independent variable. Firm value as a dependent variable was measured by using market to book value ratio (PBV). And size, leverage and growth of firms as the control variables. The sample in this research is manufacturing companies in Indonesia Stock Exchange during period 2016-2017. The sampling method in this research is purposive sampling. This research hypothesis were there are positive associations between firm value and corporate governance practices and reporting quality. The corporate governance was measured by Corporate Governance Index (CGI) which the regulations was issued by Otoritas Jasa Keuangan (OJK) with regulations number 32/SEOJK.04/2015. Second, the reporting quality was measured by Reporting Quality Index (RQI) which the regulations was issued by Otoritas Jasa Keuangan (OJK) with regulations number KEP-431/BL/2012. To examines the associations, the analysis technique is by using Ordinary Least Square (OLS) regressions for firm value on the two indices. The final findings of this research are the paper finds positive associations between corporate governance and firm value. These findings suggest that firms that implement better corporate governance have higher values. Contrary with the second hypothesis, the paper finds negative associations between reporting quality and firm value. These findings indicate that firms with lower value tend to disclose more information that is consistent with OJK than firms with higher value.
PENGARUH SUSTAINABILITY REPORT DISCLOSURE TERHADAP KINERJA PERBANKAN Juwita Puspitandari; Aditya Septiani
Diponegoro Journal of Accounting Volume 6, Nomor 3, Tahun 2017
Publisher : Diponegoro Journal of Accounting

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Abstract

This research aims to analyze the effect between sustainability report disclosure and performance aspects in sustainability report that is economic, environmental, and social performance on banking performance. The sample used in this research is 13 banking companies that publish a sustainability report from 2013 until 2015.  Determination of research sample using purposive sampling method. The data used in this study is secondary data that obtained from the annual report and sustainability report on the banking company. The results of this research show that: sustainability report disclosure has a significant positive effect on banking performance; The economic, environmental, and social performance aspects disclosure in sustainability reports has a significant positive effect on performance.
PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, DAN LEVERAGE TERHADAP SUSTAINABILITY DISCLOSURE Rr. Naidia Astrinita Wulandari; Aditya Septiani
Diponegoro Journal of Accounting Volume 6, Nomor 4, Tahun 2017
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to analyze the effect firm size, profitability and leverage to sustainability disclosure. Firm size, profitability, and leverage as independent variables is measured using a log from total aset, ROA, and book value of financial debt to total assets ratio. Sustainability disclosure acts as a dependent variable measured using GRI values. The sample in this study is based on companies listed on the Indonesia Stock Exchange which issued sustainability disclosure in 2013-2015. Sample selection method used is purposive sampling method. This research uses analytical technique that is ordinary least square. The results revealed that the firm size positively affect sustainability disclosure. However, profitability and leverage has no effect on sustainability disclosure.
ANALISI PENGARUH DEWAN PENGAWAS SYARIAH DAN INTELLECTUAL CAPITAL TERHADAP CORPORATE SOCIAL RESPONSIBILITY PADA BANK SYARIAH DI INDONESIA Rahmah Aulia Haryani; Aditya Septiani
Diponegoro Journal of Accounting Volume 4, Nomor 2, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this study is to observe the influence of the presence of sharia supervisory board (DPS) and intellectual capital towards corporate social responsibility practices (CSR). Intellectual  capital  consists  of  three  elements  which  are  Human  Capital  Efficiency  (HCE), Structural Capital Efficiency (SCE), and Capital Employed Efficiency (CEE). The method which is being  used  by  this  study  is  secondary  data  analysis  towards  annual  reports  of  sharia  bank published in Indonesia. It is using purposive sampling method. This study uses multiple regression analysis. The data includes 11 banks in Indonesia for 2011 – 2013. This study found that the presence of sharia supervisory board has influence towards the report of corporate social responsibility. Intellectual capital which consists of HCE, SCE and CEE has difference influence. HCE and SCE have no significant influence but CEE has positive influence towards corporate social responsibility.
Co-Authors Aditya Rahadhian Aditya Rahadhian, Aditya Ahmad, Nadya Zulfa Albertus Bayu, Albertus Alifia Octa Putri Hermawan Alisya Misitama Sakti Amelia Kristina Lumban Toruan Amita Suryaningsih Ananda Nichola Andrian Budi Prasetyo Anggita Pitasari Argita Rizky Oktavia Arjuna Axellaudi S.R Aulia Rahma Adissa Cahyo Utomo, Ulul Albab Dessy Natalia Tambunan Dinoyu, Muhammad Faiq Elfride Hanum Simanjuntak Elsa Dwi Safitri Ester Sriulina Tarigan Fahmi Fajrianto Faishal Irza Maulida Fella Novita Ariyanti Ika Pratiwi Inovesia Munthe Jessica Rissa Catherine Juwita Puspitandari Kristia, Elsa Muchamad Syafruddin Munika Murthin Mutia Rahmania Mutiara Tresna Parasetya Novensya Dwi Panggau Rachma Aulia Firyana Rahmah Aulia Haryani Randi Pujas Pradipta Rizal Restu Wicaksono Rr. Naidia Astrinita Wulandari Rudolf Josua Shofia Nur Mumtahanah Silvia Amalia Siti Raudatul Jannah Sri Candra Asih Stevanus Tri Anggoro Tukma Ida Putri Harahap Utami, N U Valentino Ardian Perdana Wahyu Sulistyawan Wenny Adelia Agasi