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Agustinus Santosa Adiwibowo
Departemen Akuntansi Fakultas Ekonomika Dan Bisnis Universitas Diponegoro
Economics, Econometrics & Finance

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ANALISIS PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP HARGA SAHAM (Studi Pada Saham Perusahaan LQ 45 Periode Agustus 2009 – Januari 2012 dan Periode Agustus 2012 – Januari 2015) Aditya Krisnamurti; Agustinus Santosa Adiwibowo
Diponegoro Journal of Accounting Volume 5, Nomor 3, Tahun 2016
Publisher : Diponegoro Journal of Accounting

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Abstract

The aims of this research are to determine: (1) The effect of CSR disclosure on stock prices of companies (2) The effect of companies types in enviromentally sensitive industries to the relationship between disclosure of CSR and stock prices. (3) The difference effect of CSR disclosure on stock prices in before and after the enactment of Government Regulation No. 47 of 2012 regarding Corporate Social Responsibility Limited Liability Company. The population of this report is a company that consistently in LQ 45 on period August 2009 – January 2012 and August 2012 – January 2015. This report uses purposive sampling methods in collecting data. There are 17 companies that are consistent in the distribution of the two periods, or the total amount about 102 companies in six years of observation. The method of analysis in this research is multiple regression analysis, moderated regression analysis, and Chow test.The result of this research shows that the disclosure of CSR does not affect the company’s stock price LQ 45. The types of companies that are sensitive to the environment as a moderating variable can not affect the relationship of CSR disclosure and stock prices. The stock price of companies at LQ 45 is higher after the enactment of Government Regulation No. 47 of 2012 regarding Corporate Social Responsibility Limited Liability Company.
STRUKTUR MODAL DALAM MEMODERASI PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN DAN PERTUMBUHAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN (Studi Empiris pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2016-2019) Mahatma Maghfirandito; Agustinus Santosa Adiwibowo
Diponegoro Journal of Accounting Volume 11, Nomor 2, Tahun 2022
Publisher : Diponegoro Journal of Accounting

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Abstract

This research was conducted because of the research gap phenomenon or the different results of previous studies. Summary of research gaps sourced from related research journals. This study aims to determine the effect of capital structure in moderating the effect of profitability, firm size and firm growth on firm value. The sample used in this study used manufacturing companies in 2016-2019 with a total sample of 69 samples. Sampling was based on a purposive sampling method that followed certain criteria. The type of data used in this study is secondary data, in the form of the company's annual report. This study uses a quantitative descriptive method to analyze the data. The results of this study indicate that profitability and firm size have a significant and positive effect on firm value, while firm growth has no significant effect on firm value. In addition, there is a significant and positive effect between the interaction of profitability with capital structure on firm value and a significant and negative effect between the interaction of firm size and capital structure on firm value. Other results found that there was no significant effect between the interaction of firm growth and capital structure on firm value.
PENGARUH CORPORTE SOCIAL RESPONSIBILITY, UKURAN PERUSAHAAN DAN INTENSITAS PERSAINGAN TERHADAP AGRESIVITAS PAJAK (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia pada Tahun 2017-2019) Nadia Rahmadany; Agustinus Santosa Adiwibowo
Diponegoro Journal of Accounting Volume 10, Nomor 4, Tahun 2021
Publisher : Diponegoro Journal of Accounting

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Abstract

In the era of globalization, the needs of each country are increasingly diverse and increasing. Every country is competing for the welfare of society and making changes for the better in all fields. Taxes are used as the backbone of Indonesia's state income. A company that is one of the taxpayers is not in line with its vision with the government. Companies are trying to reduce spending while the government is trying to make regulations to increase tax revenue. This study aims to examine the effect of corporate social responsibility, firm size, and the intensity of competition on tax aggressiveness. The variables used in the test are corporate social responsibility, firm size, and competition intensity as independent variables, and tax aggressiveness as the dependent variable. This study uses a manufacturing company from 2017 to 2019 with a total sample of 50 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 corporate social responsibility did not have a significant effect on tax aggressiveness. Meanwhile, company size and competition intensity have a positive effect on tax aggressiveness.
PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP PENGHINDARAN PAJAK PERUSAHAAN Lie Liana Permata Sari; Agustinus Santosa Adiwibowo
Diponegoro Journal of Accounting Volume 6, Nomor 4, Tahun 2017
Publisher : Diponegoro Journal of Accounting

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Abstract

This study is aimed to examine the effect of corporate social responsibility (CSR) on corporate tax avoidance. In this research, there are independent variables used to disclosure of social responsibility, CSR and CSR Economic dimension, Social dimension. While the dependent variable, in this research is tax avoidance which was measured using the size of effective tax rates. The data of this study were taken from the manufacturing sub-sectors listed on the Indonesia Stock Exchange in 2013-2015. Study’s samples were selected by purposive sampling method; it acquired 35 companies per year that meet the criteria. This study used multiple linear regressions to examine whether CSR and CSR Economic and Social Dimensions have an influence on Corporate Tax Avoidance. The results showed that the independent variables CSR, CSR dimensions of Economy, CSR dimensions of Social that simultaneously affect the tax evasion by proxy of Effective tax rate on manufacturing sub-sectors listed in Indonesia Stock Exchange
PENGARUH PROFITABILITAS, LIABILITAS, LEVERAGE, PERTUMBUHAN PENJUALAN, DAN DIVIDEN TERHADAP HARGA SAHAM (KONSISTEN TERDAFTAR LQ45 PERIODE TAHUN 2014-2016) Meitry Dina Wisma Dewi; Agustinus Santosa Adiwibowo
Diponegoro Journal of Accounting Volume 8, Nomor 1, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to analyze the effect of profitability on LQ 45 Index Stock Price, analyze the effect of liquidity on the LQ 45 Index Stock Price, analyze the influence of Leverage on the LQ 45 Index Stock Price, analyze the effect of sales growth on the LQ 45 Index Stock Price, analyze the effect of dividends on LQ 45 Index Stock Price.The population in this study is the LQ45 company listed on the IDX. While the sample in this study uses LQ45 companies that are consistently listed on the Stock Exchange in 2014 to 2016. Sampling in this study uses purposive sampling. Data analysis techniques use multiple regression analysis with classical assumptions.Based on the results of the analysis in the previous section, the following conclusions can be drawn: Profitability affects stock prices, Liquidity does not affect stock prices, Leverage does not affect stock prices, Sales growth affects stock prices, Dividends affect stock prices.
PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN Julita Pinondang Tamba; Agustinus Santosa Adiwibowo
Diponegoro Journal of Accounting Volume 10, Nomor 4, Tahun 2021
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to determine the effects of corporate governance mechanism on the financial performance of manufacturing companies. Financial performance is proxied by Cash Flow Return On Assets (CFROA) as a measure of financial performance based on the company's operations. The corporate governance mechanism is determined by the variables of board of commissioners, board of directors, institutional ownership, and managerial ownership.This research used manufacturing companies during the 2017-2019 with total sample is 146 samples. Sampling based on purposive sampling method that follows certain criteria(s). Multiple regression analysis is the analysis method used in this research. The results of this study indicates that effectiveness of Board of Directors and Institutional Ownership have a positive significant effect on CFROA. Beside that, Board of Commisioners and Managerial Ownership have positive and insignificant on CFROA.
PENGARUH STRATEGI TINGKAT BISNIS, PERSAINGAN PASAR, DAN LEVERAGE TERHADAP MANAJEMEN LABA Winny Brigita; Agustinus Santosa Adiwibowo
Diponegoro Journal of Accounting Volume 6, Nomor 4, Tahun 2017
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this study is to explore the impact among business strategy, market competition, leverage and earnings management. This study uses Porter’s typology of business strategies; cost leadership and differentiation. First, it examines the relationships between business strategy and earnings management. Further, it analyzes the joint effect of business strategy and market competition to earnings management. Furthermore, the researcher examined the relationship between leverage to earnings management.This study uses secondary data. The population consists of manufacturing  firms listed in Indonesia Stock Exchange. This study uses purposive sampling and takes some criterias. Firms included in this study are being listed in IDX before 2011 and also provides annual reports from 2012 until 2014. The samples consists of 129 observations. In this research Ordinary Least Square used to be analysis technique.The result of this study show that firms that follow cost leadership strategy (cost leaders) are more likely to have a higher level of real earnings management and  firms that follow differentiation strategy (differentiators) are less likely to use real earnings management. For cost leaders, the market competition further increases the level of real earnings management, whereas the level of earnings management of differentiators is also significantly impacted by the market competition. Furthermore, the results show that leverage within the company has no significant effect on earnings management
ANALISIS PENGARUH CLIENT SIZE, AUDIT FIRM SIZE, DAN AUDIT FEE TERHADAP AUDIT QUALITY Muhammad Kafabih; Agustinus Santosa Adiwibowo
Diponegoro Journal of Accounting Volume 6, Nomor 3, Tahun 2017
Publisher : Diponegoro Journal of Accounting

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Abstract

This research attempted to investigate the influences of client size, audit firm size, audit fee, toward audit quality. Client size, audit firm size, and audit fee expected to explain their influences toward audit quality.The data used by this research are secondary data taken from Indonesian Site Exchange (IDX) website that is manufactur companies listed from 2012-2015. This research uses purposive sampling method, and done data analysis that are descriptive analysis, classical assumption test, and regression test. This research used IBM SPSS 20 to analyzes the data.Based on the results, known that client size and audit fee have significantly positive influences toward audit quality. While audit firm size has significantly negative influence toward audit quality.
PENGARUH KINERJA KEUANGAN TERHADAP HARGA SAHAM (Studi Empiris pada Emiten yang Konsisten Masuk dalam Indeks LQ45 Tahun 2015-2017) Vika Qorinawati; Agustinus Santosa Adiwibowo
Diponegoro Journal of Accounting Volume 8, Nomor 1, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

Abstract Berbahasa Inggris. This study aims to obtain empirical evidence and analyze the effect of financial performance to the share price.The data used as samples in this study are secondary data in the form of annual reports. The population of this study are companies listed on the Indonesia Stock Exchange (IDX) and which consistently enter the LQ45 index for three consecutive years in 2015-2017. This study uses 36 companies using purposive sampling method. Data analysis was carried out by descriptive statistical analysis, classical assumption test and hypothesis testing with multiple linear regression analysis.The results of this study indicate that liquidity (current ratio) has a positive and significant effect, then profitability (return on assets) has a positive and significant effect on stock prices, while activity (total assets turnover) has a positive and insignificant effect on stock prices
ANALISIS DETERMINAN PENGUNGKAPAN RISIKO (STUDI EMPIRIS PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2013 – 2015) Septian Adi Wicaksono; Agustinus Santosa Adiwibowo
Diponegoro Journal of Accounting Volume 6, Nomor 4, Tahun 2017
Publisher : Diponegoro Journal of Accounting

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Abstract

This research attempted to investigate the influences the number of board of commisioner, the number of board of risk management, profitability, and liquidity. the number of board of commisioner, the number of board of risk management, profitability, and liquidity expected to explain their influences toward the level of corporate risk disclosure.The data used by this research are secondary data taken from Indonesian Site Exchange (IDX) website that is financial companies particulary banking sector listed from 2013-2015. This research uses purposive sampling method, and done data analysis that are descriptive analysis, classical assumption test, and regression test. This research used IBM SPSS 20 to analyzes the data.Based on the results, known that the number of board of commisioner and the number of board of risk management have significantly positive influences toward the level of corporate risk disclosure. While profitability and liquidity has significantly negative influence toward the level of corporate risk disclosure.
Co-Authors Aditya Krisnamurti Anisa Setyaningdiyah Aulia Rachma Hanifah Caterina Kesuma Dinasmara Dharma Nirmala Eka Makhabati Dimas Muhammad Ismail Hilmy Muhammad Hartomo Julita Pinondang Tamba Lie Liana Permata Sari Luthfina Nurin Shabrina Mahatma Maghfirandito Meitry Dina Wisma Dewi Melati Achyar Pulungan Muhammad Faizal Muttaqin Muhammad Kafabih Nadia Rahmadany Rivan Afdhal Septian Adi Wicaksono Vika Qorinawati Winny Brigita Yumiko Violita Sitorus