Articles
<![CDATA[PENGARUH KARAKTERISTIK TATA KELOLA DAN KARAKTERISTIK PERUSAHAAN TERHADAP KEPUTUSAN PERUSAHAAN TERKAIT SUSTAINABILITY REPORTING ]]>
<![CDATA[Mutia Rahmania]]>;
<![CDATA[Aditya Septiani]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 8, Nomor 3, Tahun 2019 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (412.972 KB)
<![CDATA[The purpose of this study is to examine the effect of governance characteristics and firm characteristics on the company's decision to release the sustainability report separately and the company's decision to attach an external assurance statement to the sustainability report. The population in this study are companies that have been listed on the Indonesia Stock Exchange (IDX) and Bursa Malaysia. The samples used are companies in the top 100 in each country based on its market capitalization. The final samples used are 189 companies to test the dependent variable of the company's decision to release the sustainability report separately. Furthermore, the sample was further reduced to 71 companies that released the sustainability report separately to test the dependent variable of the company's decision to attach the external assurance statement to the sustainability report. The analysis of the research used is descriptive statistics and logistic regression because the two dependent variables are dummy variables. The results showed that the number of board meetings and the number of nomination and remuneration committee meetings had a significantly positive effect on the company's decision to release the sustainability report separately. Then, it was also found that the number of board meetings, the number of nomination and remuneration committee meetings, and the number of members of the nomination and remuneration committee had a significantly positive effect on the company's decision to attach the external assurance statement to the sustainability report.]]>
<![CDATA[PENGARUH PEMBIAYAAN EKSTERNAL DALAM KUALITAS PELAPORAN KEUANGAN ]]>
<![CDATA[Argita Rizky Oktavia]]>;
<![CDATA[Aditya Septiani]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 11, Nomor 1, Tahun 2022 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
<![CDATA[This study aims to examine the influence of external financing such as debt financing and equity financing on quality of financial reporting. The control variable in this study are size of firm, interest distribution, and loss of firm. This study used a population of all listed firm in Indonesia Stock Exchange in 2013-2015. The sampling method in this research is purposive sampling. A criterion for firm is manufacturing companies.Total data of this study is 299 data. Multiple regression used to be analysis technique. The empirical result of this study show that debt financing has a negative effect on the quality of financial reporting and equity financing has a negative effect on the quality of financial reporting.]]>
<![CDATA[PENGARUH CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN (STUDI EMPIRIS PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2013-2016) ]]>
<![CDATA[Valentino Ardian Perdana]]>;
<![CDATA[Aditya Septiani]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 6, Nomor 4, Tahun 2017 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (72.973 KB)
<![CDATA[The performance and accountabilty board of directors, foreign ownership and mecanism of governance continue to be a matter of concern. If a company with that corporate governance is not running well enough will inflict disperancy on reporting information in the financial statements with the fact that actual happen in the company. Good corporate governance mecanism is expected to minimize the agency problems so the financial performance can be increase. The purpose of this study is to examine the effect of corporate governance structure wich is internal corporate governace index, size of the board directors, and foreign ownership on financial performance proxied Return on Assets (ROA), Return on Equity (ROE), and Z-score in the banks that listed on the Indonesia Stock Exchange for period 2013 until 2016.The population of the study comprises firms listed on banking sector of the Indonesian Stock Exchange. The number of banking companies that listed in the Indonesian Stock Exchange during period 2013 until 2016 is 43. By using the techniques of purposive sampling, obtained a sample of 43 companies. The list companies for the period 2013-2016 is obtained from the website of Indonesian Stock Exchange.The findings show internal corporate governance index does not affect with financial performance proxied with ROA and ROE, but has an affect on Z-score. Boards of directors has an effect on financial performace proxied with ROA and ROE, in the other hand has a negative effect on Z-score. Foreign ownership has a negative effect on ROA and ROE, but does not affect with Z-score.]]>
<![CDATA[ANALISIS PENGARUH KARAKTERISTIK KOMITE AUDIT TERHADAP PENGUNGKAPAN LAPORAN KEBERLANJUTAN (Studi Empiris pada Perusahaan yang Terdaftar pada BEI Tahun 2015-2018) ]]>
<![CDATA[Rudolf Josua]]>;
<![CDATA[Aditya Septiani]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 9, Nomor 3, Tahun 2020 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
<![CDATA[This research aims to examine the effect of the role of audit committee atributes that are proxied in independence of the audit committee, size of the audit committee, number of audit committee meetings and financial expertise of the audit committee on the sustainability report which is assessed using the ESG ScoreThis research population was non-financial sector companies listed ini Indonesia Stock Exchange in 2015-2018. The sampling method used in this research was purposive sampling method. With a sample of 46 companies during the observations period of 3 years in a row for totall of 184 samples. Analysis method of this research used multiple regressionThe results of this research showed that size of the audit committee and number of audit committee meetings significantly effect the disclosure of sustainability reports. While independence of the audit committee and audit committee financial expertise have a not significant effect on the disclosure of sustainability reports]]>
<![CDATA[PENGARUH CORPORATE GOVERNANCE TERHADAP TAX AVOIDANCE PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2011-2015 ]]>
<![CDATA[Silvia Amalia]]>;
<![CDATA[Aditya Septiani]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 7, Nomor 4, Tahun 2018 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (600.737 KB)
<![CDATA[The company as a taxpayer has an obligation to pay taxes to the state in accordance with the applicable laws and regulations. The tax paid is important for the state as a source of state revenue to function as a driver of the country's economic growth and development, while for the company will be a reduction in corporate profits. Tax avoidance can be done legally by the management by observing existing tax regulations and then looking for weaknesses of the regulation to be used as tax evasion. The implementation of corporate governance in companies is important because it helps internal and external parties of the company to see whether the company follows the principles of good corporate governance, and also helps the government to see violations committed by the company in the company's financial statements.Based on agency theory, the concept of corporate governance is an agency conflict control effort, where corporate governance regulates and overcomes management behavior that prioritizes personal interests so that there can be harmony between the interests of shareholders and managers.The population in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2011-2015. The sampling method used is the probability method with the sampling technique using judgment sampling method. The number of companies that were sampled were 32 companies. Data taken from the company's annual report were analyzed using multiple regression analysis.The results of this study indicate that independent commissioners, audit committees, have a positive effect on tax avoidance, while institutional ownership, board of commissioners, and audit quality have a negative and significant effect on tax avoidance. Implications in this study are expected to provide information for users of related financial statements in policy making to help increase company value and improve, evaluate and improve management performance in the future.]]>
<![CDATA[PENGARUH KARAKTERISTIK DEWAN DIREKSI DAN DEWAN KOMISARIS PERUSAHAAN TERHADAP SUSTAINABILITY REPORTING (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia tahun 2018) ]]>
<![CDATA[Elsa Dwi Safitri]]>;
<![CDATA[Aditya Septiani]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 11, Nomor 2, Tahun 2022 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
<![CDATA[The purpose of this research is to examine the effect of the characteristics of the board of commissioners and board directors characteristics on sustainability reporting in companies listed in Indonesia in 2018. This research used Manufacturing Company that listed o Indonesia Stock Exchange in 2018 as the research data. Stratified sampling method are used as a method for determining the sample, and obtained 157 companies as a sample. This research used logistic regression analysis with secondary data from manufacturing company annual report. The result of this research indicate a positive influence between size of board of commissioners and sustainability reporting. While for independent commissioners, female of board directors,national diversity board of directors have a negative effect on sustainability reporting.]]>
<![CDATA[ANALISIS PENGARUH PERILAKU PENGHINDARAN PAJAK TERHADAP NILAI PERUSAHAAN DENGAN TRANSPARANSI SEBAGAI VARIABEL MODERATING ]]>
<![CDATA[Stevanus Tri Anggoro]]>;
<![CDATA[Aditya Septiani]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 4, Nomor 4, Tahun 2015 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (333.521 KB)
<![CDATA[The purpose of this research is to analyze the effect of tax avoidance behavior on firm value by considering transparancy as a moderating variable. Tax avoidance as an independen variable is measured by book-tax-difference (BTD) value. Firm value and agency cost as dependen variable are measured by Tobins q and STA value. Transparency as moderating variable measured by the ratio that takes intoitem contained in financial statements under the provisions of GCG self assessment int 2010. This research uses leverage as a control variabel. The sample of this research is manufacturing companies listed in Indonesia Stock Exchange during the period 2010-2013. The sampling method in this research is purposive sampling. The analysis techique in this study using multiple regression analysis. Overall, the results show that tax avoidance behavior has significant positive effects on the firm value. Tax avoidance has positive effects on the agency cost. And transparency can moderate the effect of tax avoidance on firm value.]]>
<![CDATA[PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN PERUSAHAAN SEKTOR KEUANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2013-2015 ]]>
<![CDATA[Ester Sriulina Tarigan]]>;
<![CDATA[Aditya Septiani]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 6, Nomor 3, Tahun 2017 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (139.186 KB)
<![CDATA[This study aims to examine the influence of intellectual capital and its main components on the financial performance of the company. Furthermore, this study also aims to test whether the IC contribution to the financial performance of the company does not differ among different sub-sectors. This study uses Partial Least Square (PLS) and one-way ANOVA test as a method of analysis to test the research hypothesis. The data used in this study is secondary data in the form of corporate financial statements in 2013-2015 obtained from Indonesia Stock Exchange. The population of this study is a financial sector company listed on the Indonesia Stock Exchange in 2013-2015. Sample in the research are 58 companies which is taken using purposive sampling method with some criteria of sample selection. The results of this study indicate that, when using firm size and leverage as control variable, human capital efficiency has a negative and significant impact on financial performance, structural capital efficiency has a positive and significant impact on financial performance, and capital employed efficiency has a positive and significant impact on financial performance. In addition, the results of this study indicate that there are significant differences in financial performance among different sub-sectors.]]>
<![CDATA[PENGARUH FAMILY CONTROL TERHADAP PROFITABILITAS DAN NILAI PERUSAHAAN PADA INDUSTRI BARANG KONSUMSI DI INDONESIA ]]>
<![CDATA[Jessica Rissa Catherine]]>;
<![CDATA[Aditya Septiani]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 6, Nomor 3, Tahun 2017 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (133.049 KB)
<![CDATA[This research aims to analyze the effect of family control on profitability and firm value for Consumer Good Industry in Indonesia. Family control as an independent variable is measured by dummy variable. Profitability and firm value as dependent variable are measured by ROA and Tobins q value. This research uses size, sales growth, and leverage as a control variable. The sample of this research is manufacturing companies on consumer goods industry sector listed in Indonesia Stock Exchange during the period 2012-2014. The sampling method in this research is purposive sampling. The analysis technique in this study using multiple regression analysis. Overall, the results show that family control has significant positive effects on the profitability. Family control is not affected on the firm value.]]>
<![CDATA[PERBEDAAN PERSEPSI MAHASISWA AKUNTANSI MENGENAI LEARNING MANAGEMENT SYSTEMS (LMS) (Studi Empiris Pada Mahasiswa S1 Akuntansi Universitas Diponegoro dan Universitas Semarang) ]]>
<![CDATA[Amita Suryaningsih]]>;
<![CDATA[Aditya Septiani]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 4, Nomor 3, Tahun 2015 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (274.021 KB)
<![CDATA[This study aims to analyze the accounting students perception of a Learning Management System (LMS). This study examined differences of perception between accounting students from public universities with accounting students from private universities of a Learning Management System (LMS). In addition, this study also examine the factors that influence the accounting students perception about usefulness of Learning Management System (LMS). These factors are the lecture notes usefulness, student engagement with module, discussion forum, and Other Virtual Learning Environment (VLE) tools (Basioudis, et al; 2012).This study used primary data and secondary data. The primary data obtained through distribution of questionnaires to accounting students at the Diponegoro University (UNDIP) and the Semarang University (USM). One hundred and thirty questionnaires was distributed, and 123 questionnaires was collected properly. The data is analyzed using independent sample t-test and regression analysis.The result of this research show that accounting students perception from public universities and private universities of a Learning Management System (LMS) is similar. In addition 75.7% of accounting student perceptions about usefulness of learning Management System (LMS) explained by factors in the model. Using significance 0.10, t test results showed that the factors in the model have positive influence on accounting students perception about usefulness of Learning Management System (LMS).]]>
