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All Journal Diponegoro Journal of Accounting JEJAK Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Jurnal Dinamika Ekonomi dan Bisnis JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Fokus Ekonomi Jurnal Ekonomi, Manajemen Akuntansi dan Perpajakan (Jemap) Jurnal AKSI (Akuntansi dan Sistem Informasi) JAB (Jurnal Akuntansi & Bisnis) Jurnal Masyarakat Merdeka (JMM) JURNAL MANAJEMEN BISNIS Jurnal REP (Riset Ekonomi Pembangunan) Jurnal Dinamika Akuntansi dan Bisnis (JDAB) GOTAVA Neraca Manajemen, Akuntansi, dan Ekonomi Tax Accounting Applied Journal
Dul Muid
Departemen Akuntansi Fakultas Ekonomika Dan Bisnis Universitas Diponegoro
Agriculture, Biological Sciences & Forestry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Public Health Social Sciences Other

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Journal : Diponegoro Journal of Accounting

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PENGARUH DIVERSIFIKASI PERUSAHAAN DAN PRAKTIK MANAJEMEN LABA TERHADAP STRUKTUR MODAL (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia periode 2011-2015) Zahrah, Fatimah; Muid, Dul
Diponegoro Journal of Accounting Volume 6, Nomor 2, Tahun 2017
Publisher : Diponegoro Journal of Accounting

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Abstract

Capital structure is balancing or comparison between external capital (long-term) capital with internal capital. This research aims to gives insight into the relationship between corporate diversification and earning management practices to capital structure in manufacturing company listed on Indonesia Stock Exchange (IDX). The variables researched among others international market diversification, product diversification, asset-based Management, project-based earning management, and earning smoothing.The sampling method used in this research is purposive sampling method. The selected sample in this research as much as 41 manufacturing company. This research splits sample into two sub sample, ie multinational company- diversification (MND) and domestic company- diversification (DCD). The analysis used multiple regression analysis is preceded by The classical assumption test.The results of the data analysis indicate that the international market diversification, product diversification, asset-based earning management, project-based earning management, and income smoothing has a significant effect on capital structure towards MND or DCD.
PENGARUH STRUKTUR KEPEMILIKAN, KEAKTIFAN KOMITE AUDIT, DAN KUALITAS AUDIT TERHADAP MANAJEMEN LABA Sudjatna, Indiferent; Muid, Dul
Diponegoro Journal of Accounting Volume 4, Nomor 4, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this study is to demonstrate empirically that ownership concentration, managerial ownership, Audit comitee activeness, and  audit quality have negative significant effect on earning management            The population used in this study are all manufacture companies listed on IDX in the period of 2010-2012. The sampling method used in this study was purposive sampling method. The analysis technique in this study uses multiple regression analysis with help from a program named SPSS            From the analysis performed in this study, ownership concentration is the only variable that has significants negative effect on earnings management. Meanwhile, managerial ownership, audit comitee activeness, and audit quality have positive effect on earning management.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KREATIVITAS AKUNTAN Aviv, Rachman; Muid, Dul
Diponegoro Journal of Accounting Volume 3, Nomor 3, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the influence of internal factors for the creativity accountans. Accounting is considered as the science is far from creativity. This causes an accountant is prevented from being creative possibilities. Accountants will be closed opportunities and the chance to be creative. This study examined the influence of ethics to the creativity accountant by Bryant, et al (2011) and Nurcahyo (2012). Ethics is measured using the dimensions of idealism and relativism. In addition, this study also examines the effect of job tenure, gender and intellectual of the creativity accountant.The population of this study is the auditor who works in the firm in the city of Semarang. The sample was an auditor who works in the firm in the city of Semarang with sampling techniques through sampling covinience. Data were collected through questionnaires and analyzed using multiple regressions.The results showed that the job tenure and gender had no effect on creativity accountant. In addition, intellectual and relativism significantly positive effect on creativity accountant. Idealism significantly negative effect on creativity accountant. 
ANALISIS PENGARUH DANA PIHAK KETIGA, LDR, NPL, CAR, ROA, DAN BOPO TERHADAP JUMLAH PENYALURAN KREDIT (Studi pada Bank Umum yang Terdaftar di Bursa Efek Indonesia Periode Tahun 2009-2012) Febrianto, Dwi Fajar; Muid, Dul
Diponegoro Journal of Accounting Volume 2, Nomor 4, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

Banks have a major role in the economy, it is not separated from the role of the banks as an intermediary institution. The bank has a duty to collect funds from the public who and then channeled back ini the form of  credit. The lending is not optimal conducted by banks into backgraound of this research. For that to know the influence of third-party funds, loan to deposit ratio (LDR), non performing loan (NPL), capital adequacy ratio (CAR), return on assets (ROA), and operating expenses to operating income ratio (BOPO) to total of loans.            The population used in this study is a commercial bank listed on the Indonesia Stock Exchange (BEI) in the period 2009-2012. By using purposive sampling method, it is obtained as many as 24 banks as the study sample. The method of analysis used in this study is multiple linier regression. In this research also include the classical assumption that normality test, multicollinearity test, autocorrelation test, and heteroscedasticity test.            Results of this study indicate that the third-party funds and loan to deposit ratio (LDR) significant positive effect to total of loans. While non performing loan (NPL), capital adequacy ratio (CAR), return on assets (ROA), and operating expenses to operating income (BOPO) are not significant effect to total of loans.
ANALISIS FAKTOR- FAKTOR YANG MEMPENGARUHI GOOD CORPORATE GOVERNANCE RATING ( Studi Kasus pada Perusahaan yang Terdaftar Dalam Laporan Indeks CGPI Tahun 2009-2011) Pamungkas, Ichsan; Muid, Dul
Diponegoro Journal of Accounting Volume 2, Nomor 3, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

This research aims to examine the effects of firm’s characteristics on Good Corporate Governance (GCG) rating, refers to the study done by Ariff et al (2007) in Malaysia. There are differences between this research and the research done by Ariff et al, such as samples and regression tools used. This research analyzing firm characteristics as determinants of good corporate governance score in Indonesia. The firm’s characteristics are divided into 8 variables: profitability, ownership concentration, firm’s size, leverage, growth of sales, firm’s age, countries of operation, and firm’s valuation. The population of this research is all firms which are listed in Corporate Governance Perception Index (CGPI) in year 2009-2011. Sampling method used in this research is purposive sampling. Based on purposive sampling that has been done, the collected samples are 11 firms. Analysis technique used in this research is multiple linear regression because score based on criterias made by IICG is used to measure the dependent variables.The empirical results show that ownership concentration, firm size, firm’s age, and firm’s valuation have positively significant influenced on assesment of GCG mechanism. High percentage of ownership, increasing ages, Tobins’s Q ratio and high total asset will affect higher CG score. While profitability, leverage, growth of sales, and countries of nation has no significant influenced on GCG rating.
HUBUNGAN KARAKTERISTIK DEWAN KOMISARIS DAN KARAKTERISTIK PERUSAHAAN TERHADAP PENGUNGKAPANRISK MANAGEMENT COMMITTEE(RMC) SECARA SUKARELA (Studi Empiris pada Perusahaan Non-Finansial di BEI Tahun 2009-2011) Wiradharma, Ramanda Yura; Muid, Dul
Diponegoro Journal of Accounting Volume 3, Nomor 3, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to analyze the effect of Board Commissioner characteristic and Firm characteristic to Risk management committee on non financial firms. Independent variabel used in this study is board experience, board size, leverage, firm size, and firm complexity. independency board commissioner, board size, management ownership, ownership concentration and leverage. This study also used firm size as control variables.Samples of this study were non financial firms listed on Indonesia Stock Exchange for the observation period of 2009 until 2011. Samples were collected by purposive sampling method and resulted 345 samples. This study used logistic regression for analyzing data.The result revealed that board size has positive and not significant to estabilishment of RMC and influential positive andsignificant to estabilishment of SRMC. Board experience has positive and not significant to estabilishment of RMC and influential positive andsignificant to estabilishment of SRMC. Leverage has negative and significant to estabilishment of RMC and influential negative andsignificant to estabilishment of SRMC. Firm Size has positive and not significant to estabilishment of RMC and influential positive andsignificant to estabilishment of SRMC. Firm Complexity has positive and not significant to estabilishment of RMC and influential negative and not significant to estabilishment of SRMC.
FAKTOR-FAKTOR YANG MEMPENGARUHI PENERAPAN SELF ASSESMENT SYSTEM (SURVEY PADA WAJIB PAJAK ORANG PRIBADI DI KOTA SEMARANG) Haq, Maulana Syaiful; Muid, Dul
Diponegoro Journal of Accounting Volume 4, Nomor 2, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

Indonesia applies Self Assessment System for its tax collection system.This success depends on parties whether the fiscus or tax payers. This research aims to test factors influenced the application of Self Assessment System. This research uses tax payers obidience, tax payers knowledge, tax payers awareness, and service of fiscus as independent variable. As dependent variable, this research uses the application of Self Assessment Systemitself.This research uses survey method on tax payers which are entrepreneur in Semarang city. Samples are collected withquestionnaire on purposive Sampling. Then data are analyzed by multiple regression analysis.The result shows tax payers obidience, tax payers knowledge, tax payers awareness, and service of fiscus influence the application of Self Assessment System by 56,9%
ANALISIS PENGARUH AGRESIVITAS PAJAK TERHADAP CASH HOLDING DAN NILAI PERUSAHAAN Anisa, Nurul; Muid, Dul
Diponegoro Journal of Accounting Volume 6, Nomor 4, Tahun 2017
Publisher : Diponegoro Journal of Accounting

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Abstract

This study was aimed to examine the effect of corporate tax aggressiveness on the amount of firm cash holding and the value of the company. Book-Tax Difference is used as a measure of corporate tax aggressiveness. The cash flow sensitivity of cash is used to measure the amount of cash holding and Tobin’s Q is used to measure the value of the company.The population in this study is all manufacturing companies listed in Indonesia Stock Exchange in 2015. Sampling method in this research is purposive sampling. The final total amount of samples in this study were 109 companies.After going trough the stages of data processing and analysis techniques used are multiple regression analysis. The analysis showed that independent variable of taxaggressiveness does not affect the amount of cash holding. But the results of the further analysis indicatethat tax aggressiveness affect the value of the company.
PENGARUH STRUKTUR KEPEMILIKAN, LEVERAGE DAN RETURN ON ASSETS (ROA) TERHADAP KEBIJAKAN DIVIDEN (Studi Empiris pada Perusahaan Nonkeuangan yang Terdaftar di Bursa Efek Indonesia) Noor Rachmad, Anggie; Muid, Dul
Diponegoro Journal of Accounting Volume 2, Nomor 3, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to analyze the effect of ownership structure, Leverage, and Return On Assets on dividend policy of all non-financial companies listed st the Indonesia Stock Exchange in the year 2009-2011. This research is an empirical study with purposive sampling techniques in data collection. Data are obtained from secondary annual report of 33data  non-financial companies listed at the Stock Exchange in the year 2009-2011. Data are analyzed using multiple regression. Hypothesis testing results indicate that managerial ownership, Leverage, and Return On Assets as well as control variable firm size significantly affect dividend policy. Furthermore, institutional ownership and minority ownership do not significantly influence the dividend policy.
PENGARUH PROFITABILITAS DAN LEVERAGE TERHADAP TAX AVOIDANCE Prasetya, Gustivo; Muid, Dul
Diponegoro Journal of Accounting Volume 11, Nomor 1, Tahun 2022
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to determine the effect of profitability (ROA) and leverage (DER) on tax avoidance (Y). The population of this study is all manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2017 to 2019. The sample of this study used a non-probability sampling method with a purposive sampling technique. The data analysis technique used the classical assumption test, namely the multicollinearity test, autocorrelation test, heteroscedasticity test and normality test. Hypothesis testing using multiple regression analysis. The results of the study conclude that: (1) Profitability has a positive effect on Tax Avoidance, (2) Leverage has a positive effect on Tax Avoidance.
Co-Authors Adi, Daniel Kartika Adrian, Rebecca Nicole Agnes Denira Gusti Agung Hendratmoko Angela Deananda Putri Budiastuti Anggie Noor Rachmad Anisa Alfiarini Anisa, Nurul Apip, Apip Asthari Oliviana Audrey Santoso, Jessica Ayu Septiani B Ivanno Eka P Bahtera Afrikani Sri Wuri Handayani Benrindang Latusura Brilian Ayu Kartikasari Cita Ratna Setyamurti Daniel Bouman Hasurungan Sinaga Deo Novrin Hasiholan Damanik Dhena Alinda Milenia Dian Kusuma Wardhani Dwi Fajar Febrianto Ekaristi, Clara Eqy Refiyanto Espi Noviyani Evans Manurung Fajri, Ul'Ulya Zuhrufi Felicia Destiyuanita Fendra Deva Mahendra Firdaus, Sukma Floppysta, Floppysta Habibi, Masandy Muhammad Rais Hadi Sasana Hafiz Gavra Niranda Hamdani Hamzah Hamzah Hastarini Dwi Atmanti Hilda Maulida Ichsan Pamungkas Indiferent Sudjatna, Indiferent Joshua Bram Karima Anisa Safitri Khairul Adhi Fiandri Machmuddah, Zaky Maulana Syaiful Haq, Maulana Syaiful Merdeka, Niki Agni Eka Putra Mohamad Zidane Ramadhan Muchamad Syafruddin Muhammad Zain Satria Atmaja Nabella Aprilia Suma Naufal Ade Septianto Nugroho, Raffindra Gustriadhi Pambayun, Brillian Tania Sekar Panca Wahyuningsih Pepin Nur Dhiansyah Prasetya, Gustivo Prastomo, Nikku Dwiky Quatrinasa, Daru Rachman Aviv Rahmadani Aji Putra Rahminawati Ilma Rakai Wastu Demos Ramanda Yura Wiradharma Randy Yosua Immanuel Ratna Puji Astuti, Ratna Puji Renaldi Alfarasi Renas Adi Nugroho Rika Fitriyani Wardiman Rio Ariesta Heditya Rizky Amalia Wardhani Rizky Novananda Fauzan Hasibuan Rizky Wijayanti Ronowati Tjandra, Ronowati Rowina Kartika Putri Sayogya Notohatmodjo St. Dwiarso Utomo, St. Dwiarso Sugiharto Taufik Anggara Titus Bayu Santoso Tri Jatmiko Wahyu Prabowo, Tri Jatmiko Wahyu Vido Agnova Vina Afidatul Maula Wahyuningtiyas, Vanny Nur Yahya Ayyasy Yuniarti, Aulia Tri Zafira, Hanifah Zahra, Alissa Qotrunnada Fadia Zahrah, Fatimah Zakaria, Muh Azhar