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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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ANALISIS FAKTOR-FAKTOR PENGARUH MINAT PENGGUNAAN SISTEM INFORMASI AKUNTANSI BERBASIS E-COMMERCE PADA APLIKASI SHOPEE DENGAN MENGGUNAKAN TECHNOLOGY ACCEPTANCE MODEL (TAM) Angela Deananda Putri Budiastuti; Dul Muid
Diponegoro Journal of Accounting Volume 9, Nomor 4, Tahun 2020
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to analyze the factors that influence interest in using accounting information system based on e-commerce in Shopee with Technology Acceptance Model (TAM). Data collection is done by giving a questionnaire to respondent as Shopee user in Semarang city. 201 respondents were obtained by purposive sampling method. Data measurement is using multiple regression analysis in SPSS.The results showed that Perceived Ease of Use, Trust, and Attitude Towards Using have positive effect in interest of use, whereas Perceived Usefulness and Risk have no significant effect in interest of use. Interest of using Shopee influenced by ease, trust, and acceptance attitude in using Shopee. Perecived usefulness has no significant influence in interest, whereas the existence of risk in Shopee will inhibiting the interest in using Shopee
ANALISIS PENGARUH TATA KELOLA PERUSAHAAN TERHADAP PENGUNGKAPAN MODAL INTELEKTUAL (Studi Empiris Pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2019) Benrindang Latusura; Dul Muid
Diponegoro Journal of Accounting Volume 10, Nomor 4, Tahun 2021
Publisher : Diponegoro Journal of Accounting

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This study aims to examine the effect of corporate governance on intellectual capital disclosure. The variables used in this study are board size, proportion of independent commissioners, blockholder ownership, and government ownership as independent variables and disclosure of intellectual capital as the dependent variable. This study also uses three control variables, namely SIZE, ROA, and LEV.This study uses a sample of banking companies in 2017-2019 with a total sample of 132 samples. Sampling was based on a purposive sampling method that followed certain criteria. Multiple linear regression analysis is the analytical method used in this study.The results of this study indicate that board size and government ownership have a negative and insignificant effect on intellectual capital disclosure. But found that the proportion of independent commissioners had a positive and significant effect on intellectual capital disclosure.
PENGARUH KINERJA CORPORATE SOCIAL RESPONSIBILITY TERHADAP AGRESIVITAS PAJAK (Studi Empiris Pada Perusahaan Manufaktur Terdaftar di Bursa Efek Indonesia Tahun 2017-2019) Yahya Ayyasy; Dul Muid
Diponegoro Journal of Accounting Volume 10, Nomor 4, Tahun 2021
Publisher : Diponegoro Journal of Accounting

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This study aims to examine the effect of corporate social responsibility (CSR) performance on tax aggressiveness. The purpose of this study is to provide empirical evidence about the effect of overall CSR performance and each dimension on tax aggressiveness. The independent variable of this research is CSR performance, the dependent variable is tax aggressiveness, and the control variable is leverage, capital intensity, and profitability. CSR performance is measured through CSR disclosure with GRI G4 indicators. Leverage is measured by total debt divided by total assets. Capital intensity is measured by total fixed assets divided by total assets. Profitability is measured by Return on Assets (ROA). Tax aggressiveness is measured by the current effective tax rate (CuETR).The population in this study were 471 manufacturing companies listed on the Indonesia Stock Exchange for the 2017-2019 period. The sample was selected by purposive sampling method and obtained 102 manufacturing companies that meet the criteria. Data were analyzed using multiple regression analysis model.The results of the study indicate that the overall CSR performance as well as on each dimension has no effect on tax aggressiveness. Based on the results of the study, it can be concluded that the tax aggressiveness decision is not influenced by his attitude towards the implementation of CSR.
PENGARUH SIZE, LEVERAGE, PROFITABILITY, INVENTORY INTENSITY, CORPORATE GOVERNANCE, DAN CAPITAL INTENSITY RATIO TERHADAP MANAJEMEN PAJAK (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2016-2018) Rizky Wijayanti; Dul Muid
Diponegoro Journal of Accounting Volume 9, Nomor 4, Tahun 2020
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the factors that affect the company’s management taxations using effective tax rate as an indicator. There are several factors used in this research consisted of size, leverage, profitability, inventory intensity, corporate governance, and capital intensity ratio. The purpose of this study is to empirically examine whether size, leverage, profitability, inventory intensity, corporate governance, and capital intensity ratio affect the taxations management in manufacturing companies listed in Indonesia Stock Exchange. The analysis technique that being used to test the hypotheses is multiple linear regression analysis. The result shows that inventory intensity disclosure has significant on taxations management, size, leverage, profitability, corporate governance, and capital intensity ratio has no significant influence on taxations management.
PENGARUH FRAUD DIAMOND MODEL DALAM MENDETEKSI KECURANGAN LAPORAN KEUANGAN (Studi Empiris Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2017 - 2019) Mohamad Zidane Ramadhan; Dul Muid
Diponegoro Journal of Accounting Volume 10, Nomor 4, Tahun 2021
Publisher : Diponegoro Journal of Accounting

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Abstract

The credibility of the financial statements issued by the company is very important for stakeholders. However, the intense business competition in Indonesia has caused some company management to commit fraudulent actions for private gain. This study examines the points contained in the fraud diamond theory in its effect on fraudulent acts of financial statements committed by managers.The sample data population in this study were all manufacturing companies listed on the IDX in 2017 - 2019. The purposive sampling method was used in this study to determine the sample company data to be tested. Using this method, a sample of 150 companies was obtained using the multiple regression analysis method.The results of this study indicate that the pressure and opportunity variables have a significant positive relationship to the disclosure of financial statement fraud. The independent variable rationality has an insignificant positive relationship with the disclosure of financial statement fraud, while the capability variable has an insignificant negative relationship with the disclosure of financial statement fraud.
ANALISIS PENGGUNAAN INFORMASI DAN PENERAPAN AKUNTANSI MANAJEMEN TERHADAP STRATEGI PENGEMBANGAN UMKM KOTA BONTANG Eqy Refiyanto; Dul Muid
Diponegoro Journal of Accounting Volume 11, Nomor 1, Tahun 2022
Publisher : Diponegoro Journal of Accounting

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Abstract

MSME is an economic sector that able to reinforce the Indonesian economic state with government support. With the existence of MSME, Indonesian people can develop their entrepreneurial independence and also explore the opportunities to increase their income. This study aims to explain and analyze the use of information and the application of management accounting strategies for the development of Micro, Small, and Medium Enterprises (MSME) located in Bontang City. This study uses a qualitative descriptive approach, namely measurement based on the phenomenon or reality which is the objects of research. The data used in this study are primary data from questionnaires which collected from 60 respondents of MSMEs in Bontang. There are two main stages of research. First, identify and analyze the use of information and the application of MSME accounting management in Bontang City. Second, explain the strategies applied by MSMEs in Bontang City as a discussion and make the final conclusions. The results of this study indicate that some MSMEs in Bontang City still not fully understand the management accounting information correctly. Therefore, MSME still apply the manual bookkeeping method. Some other MSMEs have overcome and applied the management accounting information properly.
PENGARUH KEBERADAAN ANGGOTA DEWAN WANITA TERHADAP AGRESIVITAS PAJAK Rakai Wastu Demos; Dul Muid
Diponegoro Journal of Accounting Volume 9, Nomor 1, Tahun 2020
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this research is to examine the influence of female board members with tax aggressiveness. Independent variables used in this research are the presence of female inside board of directors and the presence of female inside board of supervisors. Dependent variable in this research is tax aggressiveness. This research used four control variables, they are profitability, leverage, company size, and board ownership.This research population was manufacture companies listed on Indonesian Stock Exchange during 2015-2018. The sample of the research is chosen by using purposive sampling method. Total samples used in this study as many as 51 companies.  Data then analyzed using ordinary least square regression. This research showed that the presence of female board of directors members are positively and insignificantly related to tax aggressiveness. Meanwhile the presence of female board of supervisors members are negatively and insignificantly related to tax aggressiveness.
PENGARUH PERPUTARAN PIUTANG, PERPUTARAN PERSEDIAAN DAN RASIO LANCAR TERHADAP RETURN ON ASSETS (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2019) Muhammad Zain Satria Atmaja; Dul Muid
Diponegoro Journal of Accounting Volume 10, Nomor 4, Tahun 2021
Publisher : Diponegoro Journal of Accounting

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This study aims to examine the effect of accounts receivable turnover, inventory turnover and current ratio on ROA. The variables used in the test are accounts receivable turnover, inventory turnover and current ratio as independent variables, and ROA as the dependent variable.            This study uses a manufacturing company from 2017 to 2019 with a total sample of 138 samples. Sampling is based on a purposive sampling method that follows certain criteria. Multiple linear regression analysis is a method of analysis used in research.            The results showed that inventory turnover and current ratio had a positive and significant effect on ROA. Meanwhile, accounts receivable turnover has a negative but insignificant effect on ROA.
PENGARUH PENGHINDARAN PAJAK, VOLATILITAS ARUS KAS OPERASI DAN UKURAN PASAR TERHADAP PERILAKU BIAYA ASIMETRIS Rahmadani Aji Putra; Dul Muid
Diponegoro Journal of Accounting Volume 9, Nomor 4, Tahun 2020
Publisher : Diponegoro Journal of Accounting

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Abstract

The study to examine the effect of tax avoidance, operating cash flow volatility, and market size on asymmetric cost behavior. The sample used in study was manufacturing companies listed on the Indonesia Stock Exchange (IDX) during period (2015-2018). Total sample of 208 companies. Data collection using purposive sampling method analysis with linier regression. And the result of study tax avoidance has a significant negative effect on asymmetric cosh behavior, operating cash flow volatility has a significant positive on asymmetric cosh behavior, and market size has a significant negative effet on asymmetic cosh behavior.
PENGARUH BOOK-TAX DIFFERENCES TERHADAP EARNINGS PERSISTENCE DENGAN KOMPONEN AKRUAL SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN JASA DI INDONESIA Anisa Alfiarini; Dul Muid
Diponegoro Journal of Accounting Volume 4, Nomor 4, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aimed to examine the effect of differences between accounting income and taxable income (Book-Tax Differences) against earnings persistence with accrual as a moderating variable component in service companies in Indonesia. Book-tax differences in the present study were divided into three groups: Large Positive Book-Tax Differences, Negative Large Book-Tax Differences and Small Book-Tax Differences which each is used as independent variables. As well as the size of the company contained in this study is used as a control variable to earnings persistence. The data used in this research is secondary data. Data collection techniques with technical documentation. The method used in this study using regression analysis with dummy variables. From the results of the research that has been done, the first and second hyphoteses each have significant value that is <0.05. Neither Large Positive Book-Tax Differences and Negative Large Book-Tax Differences show that there is a significant effect on earnings of lower persistence with accrual as a moderating variable component. Small book-Tax Differences show that there is a positive effect on earnings persistence with accrual as a moderating variable component. As well as the size the companies in the study show that your company size is directly positive effect on the increase in earnings persistence.
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