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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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INSENTIF PELAPORAN DAN PERENCANAAN PAJAK PERUSAHAAN Wenny Adelia Agasi; 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 corporate tax position uncertainty, tax expertise, and performance-based remuneration incentives of its key management personnel on corporate tax avoidance. This study uses two control variables are ROA and external auditors. The population in this study consists of all listed firm in Indonesia Stock Exchange in 2013. The sampling method in this research is purposive sampling. Criteria for firm is a manufacturing company and a company that serves the financial statements with currency. Another criteria is the firm must have complete data and support the implementation of research. Total sample in this study is 82 data. OLS regression used to be analysis technique. The empirical result of this study show that uncertainty of a firm’s tax position and the performance-based remuneration incentives of its key management personnel are positively significant influenced on corporate tax avoidance. Tax expertise has no influence on corporate tax avoidance.
PENGARUH ECO-EFFICIENCY TERHADAP NILAI PERUSAHAAN DENGAN LEVERAGE DAN PROFITABILITAS SEBAGAI VARIABEL MODERASI Novensya Dwi Panggau; Aditya Septiani
Diponegoro Journal of Accounting Volume 6, Nomor 4, Tahun 2017
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this research is to analyze the effect of eco-efficiency on firm value by leverage and profitability as a moderating variable. Eco-efficiency as an independen variable is measured by dummy. Firm value as dependen variable is measured by market price. Leverage and profitability as moderating variable, leverage is measured by DER and profitability is measured by ROA. This research uses price book value and earnings per share as a control variable. The sample of this research is manufacturing companies listed in Indonesia Stock Exchange during the period 2013 – 2015. The sampling method in this research is purposive sampling. The analysis technique in this study using multiple linear regression analysis. The result show that eco-efficiency has significant positive effects on the firm value. Leverage has positive effects but can’t moderates the relationship between eco-efficiency and firm value. Profitability has negative effects and can’t moderates the relationship between eco-efficiency and firm value.
Pengaruh Corporate Governance dan Karakteristik Perusahaan Terhadap Praktik Pengungkapan Laporan Tahunan Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Fella Novita Ariyanti; Aditya Septiani
Diponegoro Journal of Accounting Volume 4, Nomor 3, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to obtain empirical evidence about the influence of corporate governance and company characteristics on the disclosure practices of firms.  Elements of corporate governance that are used to test the disclosure practices of firms consist of the proportion of   independent commissioners, audit committee independence, audit committee competence and ownership structure. The firm characteristics factors that used in this study such as firm size, and leverage. Retrieval of data in this study using purposive sampling method in manufacturing companies listed on the Indonesia Stock Exchange (BEI) in the year 2011-2013. The samples of this study as many as 91 companies, and for the items disclosure take from research of  Francis Aboagye-Otchere, et al (2012). The data of this study were tested using multiple regression analysis. The empirical result of this study show that the proportion of  independent commissioners, firm size, and leverage are significant and positive effect to the disclosure practices of firms in Indonesia. While, audit committee independence, audit committee competence and ownership structure has no significant impact on disclosure practices of firms.
ANALISIS PENGARUH SENSITIVITAS POLITIK TERHADAP BIAYA POLITIK (Studi Empiris pada Penyedia Barang/Jasa yang Terdaftar di Bursa Efek Indonesia) Ika Pratiwi; 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 research is to examine the influence of political sensitivity that is reviewed with the high visibility and the importance of contracts  to the firm. Firm size, profitability, leverage, capital intensity, inventory intensity used as control variable. The population in this study consists of all listed  firm  in  Indonesia  Stock  Exchange  in  year  2013.  Sampling  method  used  is  purposive sampling. Company criteria used is listed company in BEI 2013 for all industrial sectors except the agriculture sector and the financial sector. A company that only sampled must have a government contract in 2013 and value of the income before tax was positive in 2013. Total data of this study is 90  data.  There  are  not    samples  that  include  outlier  should  be  excluded  from  samples  of observation. Simple regression used to be analysis technique. The empirical result of this study show that political sensitivity review by the high visibility have positively significant influenced on political cost. While the political sensitivity that is reviewed by the importance of the contract did not show significant results.
PENGARUH EXTERNAL FINANCING NEEDS DAN OWNERSHIP STRUCTURE TERHADAP KINERJA PERUSAHAAN PERBANKAN Elfride Hanum Simanjuntak; Aditya Septiani
Diponegoro Journal of Accounting Volume 8, Nomor 4, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this research is to examine the effect of external financing needs and ownership structure on banking performance. The dependent variable in this study is banking performance measured by using Tobin’s Q. The independent variables in this study are external financing needs and ownership structure which consists of managerial ownership and institutional ownership. In addition, company size, leverage and return on assets (ROA) are used as control variables. This study uses a sample consisting of 187 banking companies listed on the Indonesia Stock Exchange during the 2014-2018 period. Sampling was done by using purposive sampling technique with certain criteria. This research method uses multiple linear regression analysis. The results of this study indicate that external financing needs has a negative and significant effect on banking performance and institutional ownership has a positive and significant effect on the performance of banking companies. While managerial ownership does not affect banking performance.
ANALISIS PENGARUH MEKANISME CORPORATE GOVERNANCE TERHADAP TINGKAT PENGUNGKAPAN INTERNET CORPORATE REPORTING (Studi Empiris pada Perusahaan Sektor Manufaktur yang Listing di Bursa Efek Indonesia (BEI) pada Tahun 2013) Aditya Rahadhian; Aditya Septiani
Diponegoro Journal of Accounting Volume 3, Nomor 4, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine influence of corporate governance mechanism to the level of internet corporate reporting disclosure on manufacturer company who listed in Indonesia Stock Exchange in 2013. The dependent variable in this study is the level of internet corporate reporting disclosure measured by total score of 49 items on internet disclosure index, while the independent variable is managerial ownership, public ownership, the number of independent commissioner, audit committee’s meeting frequency, audit committee’s competency and also company size, profitability, liquidity, leverage as control variable.             The data used in this study is a secondary data that collected by using purposive sampling method. Sample of 47 companies from 136 populations from manufacturer companies who listed in Indonesia Stock Exchange in 2013. This study used multiple regression for data analysis.            The results of this study showed that the variable number of independent commissioner positively influence the level of internet corporate reporting disclosure. Other variables such as managerial ownership, public ownership, audit committee’s meeting frequency, and audit committee’s competency influence the level of internet corporate reporting disclosure is not proven. In this research model, shows the independent variable managerial ownership, public ownership, the number of independent commissioner, audit committee’s meeting frequency, audit committee’s competency and also company size, profitability, liquidity, leverage as control variable can only explain the variation in the level of internet corporate reporting disclosure of 26%
PENGARUH PENGUNGKAPAN CSR TERHADAP KINERJA PERUSAHAAN (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2013,2015 dan 2017) Tukma Ida Putri Harahap; Aditya Septiani
Diponegoro Journal of Accounting Volume 8, Nomor 3, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

ABSTRACTThis study aims to determine how the effect of the change in total corporate social responsibility disclosure (CSRD) for the previous period to the change in financial and market performance of corporate for  the next period. In this study the independent variables change in total CSR disclosure used the standard by Global Reporting Initiatives namely economical impact, employment, environtment, product responsibilty, Social, and human rigts. Change in total corporate social responsibility disclosure (CSRD) will be tested its effect on the dependent variables change in financial and market performance which is proxied by change in Return on Asset (ROA), change in Earning Per Share (EPS) and change in Market Price (MP). This study also used control variables, namely change in research and development expenditure, change in financial leverage, and market capitalisation. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) period 2013,2015, and 2017 with total sample were 94 companies which determined by purposive sampling method. Data analysis in this research carried out by using the classical assumption, whereas hypothesis testing carried out by using linear regression namely Ordinary Least Squares method (OLS) . The results of this study show that change in CSR Disclosure in the previous period has positive and significant effect on the change in corporate’s financial and market performance in the next period. Menwhile control variable doesn’t has an effect on the change in corporate’s financial and market performance in the next period.
DETERMINAN SUSTAINABILITY REPORT DAN PENGARUH TERHADAP NILAI PERUSAHAAN Rizal Restu Wicaksono; Aditya Septiani
Diponegoro Journal of Accounting Volume 9, Nomor 2, Tahun 2020
Publisher : Diponegoro Journal of Accounting

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Abstract

Sustainability reporting disclosure is one of issue which large companies concern about nowadays due to increasing company awareness to create value for its operational activities. This aim of this study is to analyze the determinants of sustainability report and its effect to firm value.This study examines the sustainability practices in the sustainability report of public listed companies in Indonesia Stock Exchange, specifically non-financial corporation, for the year 2014-2017. Based on the purposive sampling method there are 20 companies which meet the sampling criteria. The GRI G4 index is used to pull out broad reports of sustainability report. The analytical method used are multiple regression analysis and sobel test for path analysisPartial hypothesis test show that firm size has negative effect on sustainability report disclosure. report. Industry type and growth opportunity has positive effect on sustainability report disclosure.However, leverage, profitability, and liquidity have no effect on sustainability report disclosure. The result of indirectly test showed that firm characteristics which are firm size, industry type, leverage, profitability, liquidity, and growth opportunity have no significant effect on firm value through financial distress as an intervening variable and sustainability report is not proven as an intervening variable.
FAKTOR-FAKTOR YANG MEMPENGARUHI PERMINTAAN SUSTAINABILITY REPORT ASSURANCE DI INDONESIA Amelia Kristina Lumban Toruan; Aditya Septiani
Diponegoro Journal of Accounting Volume 9, Nomor 4, Tahun 2020
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to provide evidence that corporate governance as well as pressure from stakeholders is a factor in the demand for insurance sustainability reports for companies listed on the Indonesia Stock Exchange who are participants and winners of the Sustainability Reporting Award in 2016-2018. The independent variables used in this study are owner concentration, institutional ownership, CSR committee, pressure from stakeholders, industries that are close to customers, industries that are sensitive to the environment, and membership in industries with high pressure from employees. The dependent variable used in this study is the sustainability report assurance.This study uses a logistic regression analysis method with secondary data obtained using a sample collection method that is purposive sampling. The research sample consisted of 24 companies with criteria of companies listed on the Stock Exchange that published sustainability reports and were registered as participants and winners of the SRA in 2016, 2017 and 2018. The research data are secondary data from the financial statements and annual reports of non-financial companies in 2016-2018.The results of this study indicate that only the presence of CSR and industri committees with high proximity to consumers is positively and significantly correlated to the probability of demand for sustainability assurance.
PENGARUH KARAKTERISTIK DEWAN KOMISARIS TERHADAP KINERJA PERUSAHAAN NON KEUANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Fahmi Fajrianto; Aditya Septiani
Diponegoro Journal of Accounting Volume 5, Nomor 3, Tahun 2016
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the effect of board director’s characteristics  of firm performance. The purpose of this study is to provide empirically evidence about the effect of board director’s characteristics of firm performance. The independent variables of this study are board ownership, board size, board independence, and gender diversity . Board characteristics measured by disclosure showed in annual report. Firm performance measured by ALTMAN Z-Score which consisted by data acquired from disclosure showed in annual report. The population in this study are 418companies which listed on Indonesian Stock Exchange in the period of 2013. Sample were selected by purposive sampling method and finally obtained 259 companies that fulfill the criteria. Data were analyzed using multiple regression analysis model.The result show that board size significantly positive to firm performance, meanwhile managerial ownership, board independence, and gender diversity are not significantly positive. Based on the result, conclude that board size will take action of responsibility besides making profit from the firm.
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