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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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Manajemen Laba, Pengungkapan Lingkungan Perusahaan dan Mekanisme Tata Kelola Perusahaan Machmuddah, Zaky; Syafruddin, Muchamad; Muid, Dul; Utomo, St. Dwiarso
Jurnal Dinamika Akuntansi dan Bisnis Vol 4, No 1 (2017): Maret 2017
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v4i1.6559

Abstract

The purpose of this study is to examine the effect of earnings management on corporate environmental disclosure with corporate governance mechanisms as a moderating variable. Population of this study is all companies listed in Indonesian Stock Exchange between 2008 and 2011. The samples size is 61 companies or 144 annual reports selected by using purposive sampling method. The data was analysed by employing multiple regression method. The result of this study demonstrated that earnings management significantly affected corporate environmental disclosure. Corporate governance mechanisms represented by proportion of independent board of directors and the number of audit committees moderated the effect of earnings management on corporate environmental disclosure. Meanwhile, the number of board of directors meetings and the number of audit committees meetings did not moderate the effect of earnings management on corporate environmental disclosure. The practical implication of this study is that the government needs to propuse a policy to reduce opportunistic action of managers in order to optimize shareholders and stakeholders decision making process
ETHICAL PERCEPTIONS OF TAX ACCOUNTING AND LOGISTICS ADMINISTRATION MANAGEMENT STUDENTS TOWARDS TAX EVASION Zafira, Hanifah; Muid, Dul; Wardhani, Dian Kusuma
Tax Accounting Applied Journal Vol 2, No 1 (2023): May 2023
Publisher : DIPONEGORO UNIVERSITY

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/taaij.2023.19139

Abstract

This study observed the perceptions of tax accounting and logistics administration management students at the Diponegoro University Vocational School. These two groups of respondents were compared to find out if their perceptions of tax evasion differed as measured using perspectives on tax justice, tax system, and discrimination. This study used a survey method of respondents. The sampling method in this survey is purposive sampling. The analytical methods used for this study were pearson correlation for validity, cronbach alpha for reliability, one sample Kolmogorov-Smirnov for normality, and independent sample T-test for hypothesis testing. The results of this study show that there are differences in ethical perceptions of tax accounting and logistics administration management students towards tax evasion. Based on the average analysis, tax accounting students are more opposed to tax evasion than logistics administration management students. According to the perception of tax accounting students, tax evasion is unethical to do, while the perception of logistics management students they still doubt whether tax evasion is ethical to do or not. 
The Effect Of Executive Characteristics, CEO Overconfidence, And Capital Intensity On Tax Avoidance Zahra, Alissa Qotrunnada Fadia; Muid, Dul
Tax Accounting Applied Journal Vol 4, No 1 (2025): May 2025
Publisher : DIPONEGORO UNIVERSITY

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/taaij.2025.28737

Abstract

This study aimed to examine the effect of executive characteristics, CEO Overconfidence, and capital intensity on tax avoidance in manufacturing companies in the primary consumption sector. In this study, tax avoidance is the dependent variable, while executive characteristics, CEO overconfidence, and capital intensity are independent variables. Executive characteristics in this study are measured using risk, which uses the value of Earnings Before Interest, Taxes, Depreciation, and amortization (EBITDA) divided by total assets, CEO overconfidence is measured based on the size of his photo published in the annual report or company profile, capital intensity is measured using total fixed assets divided by total assets, and tax avoidance in this study is measured using Cash Effective Tax Rate (CETR). This study uses a quantitative approach using secondary data on manufacturing companies in the primary consumption sector obtained from the official website of the Indonesia Stock Exchange during the 2021-2024 period in the form of annual financial reports published by related companies. Using the purposive sampling method, 34 companies were collected which were then analyzed using multiple linear regression analysis tests using SPSS 25. The results of the tests show that executive characteristics has significant negative effect on tax avoidance, CEO Overconfidence has significant negative effect on tax avoidance, and Capital intensity has significant 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