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All Journal Jurnal Bisnis dan Ekonomi JURNAL AKUNTANSI DAN AUDITING Diponegoro Journal of Accounting Riset Akuntansi dan Keuangan Indonesia Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen International Journal of Islamic Business and Economics (IJIBEC) Forum Bisnis dan Kewirausahaan Riset Akuntansi dan Keuangan Indonesia International Journal of Islamic Business and Economics (IJIBEC)
Etna Nur Afri Yuyetta
Departemen Akuntansi Fakultas Ekonomika Dan Bisnis Universitas Diponegoro
Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences

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PERAN GOOD CORPORATE GOVERNANCE DALAM MENEKAN MANAJEMEN LABA (Studi Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2008-2011) Petrus Fraidylegif Putra Djatu; Etna Nur Afri Yuyetta
Diponegoro Journal of Accounting Volume 2, Nomor 4, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

Earning management is considered harmful action to external side of companies. This action taking by manager to increase their own benefit. The mechanism of Good Coprporate governance are considerd can reduce earning management. This study aims to examine the role of Good Corporate Governance (GCG) in reducing earning management in manufacturing companies listed on Indonesia Stock Exchange (BEI) period of 2008-2011. Good Corporate Governance consist of intern governance and extern governance. Intern governance in this study consist of independent director, audit committee, and Risk Management Committee (RMC). Extern governance in this study is auditor big four. Earning management measured by Discretionary accruals, which is counted by kaznik model. This study use method of documentation for collecting data. Type of data in this study is secondary data. Secondary data is a financial statementswas issued by companies inIndonesia Stock Exchange (BEI). Financial statement data The method of anwas obtained from company financial statement which published by Indonesia Direct Exchange (IDX). The method of analysis was used in this study is multiple regression. This study uses data manufacturing company which listed in Indonesia Stock Exchange (BEI) in the year 2008 – 2011.Taking samples was usedproposive sampling technique. Number of samples taken in this study were 268. The result of this study showed that the variable has a negative and significant effect on earning management are independent directors, audit committee, and Risk Management Committee (RMC). Variable auditor big four had no effect on the low level of earning management.
PENGARUH GENDER DIVERSITY EKSEKUTIF TERHADAP NILAI PERUSAHAAN, TAX AVOIDANCE SEBAGAI VARIABEL INTERVENING : STUDI KASUS PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BEI TAHUN 2012-2015 Setia Eka Winasis; Etna Nur Afri Yuyetta
Diponegoro Journal of Accounting Volume 6, Nomor 1, Tahun 2017
Publisher : Diponegoro Journal of Accounting

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Abstract

The aim of this study is to examine the influence of gender diversity of the executive coporate to firm value, with tax avoidance as a mediation variableThe population used in this study consist of mining firms listed at Indonesia Stock Exchange in 2012-2015.The sampling method used in this study is purposive sampling and obtained 87 samples. This study uses simple regression analysis for hypotheses testing.The result of this study show that variable of gender diversity of executive had possitively significant influence on tax avoidance,and gender diversity of executive had negatively significant influence on firm value, while, variables of tax avoidance had no significant influence on firm value. The last, tax avoidance had no influence as mediation variable .
KEMAMPUAN KOMPONEN ARUS KAS METODE LANGSUNG DALAM MEMPREDIKSI TOTAL KAS OPERASI MASA MENDATANG Indah Purwati; Etna Nur Afri Yuyetta
Diponegoro Journal of Accounting Volume 3, Nomor 2, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

The study aims to examine the predictive ability of components operating cash flow method to future cash flows. Based on the Farshadfar and Monem, is proposed direct cash flow method components model to predict future operating cash flow and predict control analysis for different industry type (industrial base and chemical, Other industry, customer good). Using secondary data processing for manufacture and regression-path analysis. Indirect cash flow components method (cash received from customers, cash paid to suppliers and employees, net interest paid, taxes paid, other cash flows from operations) are collectively analyzed to prdictive operating cash flow. The test results in the study show that cash received from customers, cash paid to suppliers and employees, net interest paid, other cash flows from operations are significaly effect to 1 year until 4 years future cash flow prediction. The taxes paid is significaly effect to 1 year predict, and it’s not significaly effect to 2 until 4 years prediction. control analysis find that cash prediction is higher for customer good than the other industry type. The positive cash flow better to predict future cash flow than negative cash flow. 
PENGARUH KARAKTERISTIK EKSEKUTIF TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY : AGRESIVITAS PAJAK SEBAGAI VARIABEL INTERVENING Nur Istriasih; Etna Nur Afri Yuyetta
Diponegoro Journal of Accounting Volume 4, Nomor 4, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the influence of characteristics risk-taking  executive with corporate social responsibility (CSR) disclosure through tax aggressiveness as an intervening variable. The population of this study was non-financial companies listed in Indonesia Stock Exchange (ISX) in 2012-2013.There are three results of this study. First result of this study showed that the characteristics risk taker executive significantly and positive related to aggressiveness of corporate taxes. A company that has a risk-taking executives have a greater possibility to commit acts of tax aggressiveness than a company which has a risk-averse executive. Second, this study showed that tax aggressiveness significantly and negative related to CSR disclosure. Companies that have a low level of tax aggressiveness resulting company would disclose CSR greater than the firm that does tax aggressiveness. And third result showed that tax aggressiveness can’t  mediate the relationship of characteristics executive to CSR disclosure.
ANALISIS KOMPARASI RELEVANSI NILAI INFORMASI AKUNTANSI SEBELUM DAN SESUDAH ADOPSI IFRS DI INDONESIA (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode Tahun 2009-2014) Fajar Dewantoro; Etna Nur Afri Yuyetta
Diponegoro Journal of Accounting Volume 5, Nomor 2, Tahun 2016
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aimed to test whether there is an increase in the value relevance of accounting information after the adoption of IFRS in Indonesia. The value relevance of accounting information can be seen on the effect of earnings per share, book value of equity, operating cash flows, and goodwill in the decision-making of investors as reflected in the stock price.This research was an empirical study with purposive sampling technique in data collection. Data were obtained from secondary data manufacturing company’s financial statements during period 2009 through 2014.The sample consisted of 13 companies with total of 78 data during this before and after IFRS period. The data were analyzed using multiple regression analysis and chow test analysis The result of this study showed that there were an increasing in the value relevance of accounting information after adoption of IFRS in Indonesia. This chow test result showed that there were no regression model deferences between the value relevance of accounting information before and after the adoption of IFRS in Indonesia.
ANALISIS FAKTOR- FAKTOR YANG MEMPENGARUHI STRUKTUR MODAL (STUDI EMPIRIS PADA PERUSAHAAN PERTAMBANGAN YANG LISTING DI BEI TAHUN 2010-2013) Fajar Jias Nugroho; Etna Nur Afri Yuyetta
Diponegoro Journal of Accounting Volume 4, Nomor 2, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

This research is aimed to analyze the factors that affect the capital structure on a mining company listed on the Indonesia Stock Exchange. The sample of this research is a mining company that is listed on the Indonesia Stock Exchange in the year 2010-2013. The population of this research are 36 by using purposive sampling method companies. These datas were analyzed using multiple regression analysis model, which is preceded by the classical assumption that consists of normality test, heteroscedasticity, multicollinearity and autocorrelation test. Hypothesis testing is done by using the F test and t test. The results of this research indicate that profitability, and business risks have a significant effect the company's capital structure. While the asset structure, ownership structure, company size, sales growth and the tax rate does not have a significant effect on the Capital structure.
Pengaruh Arus Kas Bebas, Ukuran KAP, Spesialisasi Industri KAP, Audit Tenur dan Independensi Auditor terhadap Manajemen Laba Fransiska Dian Fransiska Dian; Etna Nur Afri Yuyetta
Diponegoro Journal of Accounting Volume 2, Nomor 4, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aimed to analysze the effect of free cash flow, size of auditor firm,auditor firm industry specialization, audit tenure and auditor independence on earnings management. Auditor independence in this study is measured by client importance. Earnings management in this study is measured by total discretionary accruals of the company. The population of this study is the manufacture companies listed in Indonesia Stock Exchange year period 2009-2011. Sampling method that’s used in this study is purposive sampling. The total number of sample in this study are 138 research samples. However, there are found 30 sample as outlier should be excluded from sample of observation. So, the final amounts of the sample are 108 research samples. The analysis technique in this study uses a multiple regression analysis with help from a program named SPSS. The analysis technique in this study uses a multiple regression analysis with help from a program named SPSS. The analysis technique in this study uses a multiple regression analysis with help from a program named SPSS. The result of this study indicate that the free cash flow negative effect on earnings management. Meanwhile, size of auditor firm, auditor firm industry specialization, client importance and audit tenure has no significantly impact on earning management.
ANALISIS RASIO KEUANGAN UNTUK MEMPREDIKSI PERUBAHAN LABA PERUSAHAAN (Studi Empiris pada Perusahaan Jasa dan Perdagangan yang Terdaftar di Bursa Efek Indonesia) Resa Setya Nugroho; Etna Nur Afri Yuyetta
Diponegoro Journal of Accounting Volume 3, Nomor 2, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

Financial Ratio Analysis is analysis that is used to describe the relationship between two or more financial data with each other. Financial Ratio Analysis are often used to predict changes in earnings company.This research aims to examine the financial ratio analysis to predict changes incorporate profits and trade services listed on the Indonesia Stock Exchange(IDX) of 2009-2011. Rasio used in this study, were, Liquidity Ratios, Activity Ratios, Ratio Asset Utilization and Operating Performance Ratio.Methods of data collection in this study was conducted by the documentation. The type of data in this study is secondary data. Those data are financial statements published by the company on the Indonesian Stock Exchange (BEI). Financial statement data obtained from company financial statements published by the Indonesia Direct Exchange (IDX). The method of analysis used in this study is multiple regression. This study uses the data and trading services company listed on the Indonesia Stock Exchange (BEI) in the year 2009-2011. Sampling was done by purposive sampling technique. Number of samples taken in this study were 117.The results showed that the variables had a significant influence on the change in earnings is the ratio of asset utilization. Variable liquidity ratios, activity and operating performance changes donotaffectthecompany'searnings. 
PENGARUH CORPORATE GOVERNANCE DAN KUALITAS AUDITOR EKSTERNAL TERHADAP MANAJEMEN PAJAK Yunika Dewi Lestari; Etna Nur Afri Yuyetta
Diponegoro Journal of Accounting Volume 5, Nomor 4, Tahun 2016
Publisher : Diponegoro Journal of Accounting

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Abstract

The aim of this study is to examine the influence of  corporate governance and quality of external auditor quality on  tax management of the company. Independent variable used in this study are corporate governance which is measured by proxies of number of commissioner, percentage of independent commissioner, compensation of board of commissioner and board of directors while external auditor quality which is proxied by size of public accountant firm. Dependent variable is tax management which is measured by effective tax rate (ETR) The population used in this study consist of manufacture firms listed on the Indonesia Stock Exchange in 2009-2014. The sampling method used in this study is purposive sampling and obtained 29 companies. This study uses multiple regression analysis for hypotheses testing. The results of this study showed that number of commissioner has negative effect on tax management measured by tax expense but has positive effect on tax management measured by cash tax paid, percentage of independent commissioner has no effect on tax management measured by tax expense but has negative effect on tax management measured by cash paid, compensation of board commissioner and directors has no effect on tax management measured by tax expense but has negative effect on tax management measured by cash paid, external auditor quality has no negative influence on tax management measured by tax expense and has no influence on tax management measured by cash paid.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI LEVERAGE PERUSAHAAN (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2013-2015) Lyna Yuliana; Etna Nur Afri Yuyetta
Diponegoro Journal of Accounting Volume 6, Nomor 3, Tahun 2017
Publisher : Diponegoro Journal of Accounting

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Abstract

This study is conducted to analyze the different factors that can determine leverage on manufacturing companies. Determinant factors of leverage are represented by size, generated resources, level of warrants, debt cost, growth opportunities, reputation and liquidity. This research refers to research conducted by Padron et al (2005) and Alipour et al (2015).The population of this study are all manufacturing companies listed on the Indonesian Stock Exchange (IDX) for the periode 2013-2015 . Total Observation of 216  was determined by purposive sampling method. This study uses Ordinary Least Square (OLS) for hypotheses testing.The results show that size, generated resources, debt cost, and liquidity have a negative effect with statistical significance on leverage.Reputation has a positive effect with statistical significance on leverage. Level of warrants was not to have a significance effect on leverage, however it found that has a positive effect. Growth opportunities was not to have a significance effect on leverage, however it found that has a negative effect.  The implication of this study showed that size, generated resources, debt cost, liquidity and growth opportunities can decrease leverage. However, reputation and level of warrants can increase leverage.
Co-Authors Ade Affinanda Ade Purbarangga Akbar Malik Muharam Alexander Kristianto Wasisto Alwi, Bramastya Datum Amaryllia Sari Kartika Anggi Pradipta Nugrohadi Annas Budi Wicaksono Ariani, Nenny Arifiandhita Salsabila Istiyanto Arlissa Rizky Audityani Audito, Judhistira Aulia Dewi Afdhalastin Bramastya Datum Alwi Brian Titriadi Cahyati, Tenia Nur Cahyo Kurniawan Chikita Juniarti Claudia, Andriane Deby Dwi Rahma Gusti Dian Elmawati Erwin Sa’diyah Fagry Maulana Fahren K, Ramdhani Fajar Dewantoro Fajar Jias Nugroho Febrina Claudya Tambunan Fiolina, Allisa Francisca Bulan Fransiska Dian Fransiska Dian Gea Randu Septiana Heri Atapson V Girsang Hidayat Setiadi Indah Purwati Irawan Jati Kusumo Irene Maitri Pandansari Isti Nazilah Hidayati Jeremy A.S. Hutabarat Khanifah Khanifah Khanifah Khanifah Komang Yuli Pridarsanti Leonardo Butarbutar Lovink Angel Dwi Karina Lyna Yuliana Maharani Syifa Dewi Azzahra Maryam Maryam Meliani Mukti Mochammad Aziz Ghoffar Muhamad Arief Sandy N Muhammad Noor Ardiansah Mutiara Hisanah Harahap Neni Hendayani Nenny Ariani Nidza Annisa Aziz Nindia Putri Patahita Nisa Alisva Anggreini Noviatara Dwi Putri Nur Istriasih Oktiana Rustami Pancawati Hardiningsih Pangihutan Siallagan Petrus Fraidylegif Putra Djatu Pramestya Galih Bima Putri Mutia Choirina, Putri Mutia Ramadhani, Risti Kurnia Raymond Immanuel Resa Setya Nugroho Resty Ramandini Reyhan Fadhil Zachary Rizqy Ade Katutari Robi Asroni Rusdan Radifan Rusli Tohir Sa?diyah, Erwin Saesar Adhidewanto Sandiba Giwang Permata Dewi Setia Eka Winasis Silmy Alfatir Karimullah Simangunsong, Andrian Hardianto Sindi Retno Noviana Theofilus Kristian Besir Thresya Stephani Titis Muktiasih Tria Karina Putri Virky Septiani Putri Wina Anindya Yudi Setiawan Yunika Dewi Lestari Yusri Ramadhana, Yusri Zulfikar Rizky