Articles
<![CDATA[PENGARUH STRUKTUR KEPEMILIKAN SAHAM TERHADAP BIAYA AUDIT ]]>
<![CDATA[Cintya Anindita]]>;
<![CDATA[Abdul Rohman]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 10, Nomor 4, Tahun 2021 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[The purpose of this study is to analyze empirically the effect of corporate ownership structure and audit fees paid to external auditors. Independent variable of this analysis is corporate ownership structure which is divided into three type, namely managerial ownership structure, foreign ownership structure, and goverment ownership structure, the dependent variable of this analysis is audit fees paid to external auditors.The sample of this research is non-financial companies listed on Bursa Efek Indonesia (BEI) from 2017 to 2019. This study applies purposive sampling method to sampling the population. Based on the specified criteria in the puposive sampling method, total sample used ini this research was 261 companies. Hypothesis testing used in this study is multiple linear regression analysis. The results from testing the hypothesis is the corporate ownership structure has a relationship with audit fees. The managerial ownership structure has a significant negative relationship on audit fees. The foreign ownership structure has a significant positive relationship on audit fees.the goverment ownership structure has a significant positive relationship on audit fees.]]>
<![CDATA[PENGARUH KUALITAS SISTEM INFORMASI, PERCEIVED USEFULNESS, DAN USER COMPETENCY TERHADAP KEPUASAN PENGGUNA SISTEM INFORMASI AKUNTANSI (Studi Empiris terhadap Bank BTN di Semarang) ]]>
<![CDATA[Dona Elsafira Anastasya]]>;
<![CDATA[Abdul Rohman]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 10, Nomor 4, Tahun 2021 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[This research’s aims to examine the effect of the satisfaction level of using accounting information systems for evaluating technology that has been applied in a company. The main focus in influencing the satisfaction of using the accounting information system in this study is the quality of the information system, perceived usefulness and user competency. The populations used in this study were all employees of PT Bank BTN (Persero) Tbk in the city of Semarang. Sampling in this study using the convenience sampling method, which has obtained data samples of 62 respondents from 1 (one) branch office, 8 (eight) sub-branch offices and 3 (three) Bank BTN cash offices in Semarang City. The use of convenience sampling method was chosen because of the ease in obtaining research samples.The research hypothesis testing uses multiple regression analysis, which shows that the quality of information systems has a significant positive effect on satisfaction with the use of accounting information systems, as well as a positive and significant effect of perceived usefulness on satisfaction in using accounting information systems. In addition, user competency has a positive but insignificant effect on satisfaction with the use of accounting information systems.]]>
<![CDATA[PENGARUH MEKANISME TATA KELOLA PERUSAHAAN TERHADAP EFISIENSI MODAL INTELEKTUAL (Studi Empiris pada Perusahaan Jasa yang Terdaftar di Bursa Efek Indonesia Periode 2015 – 2017) ]]>
<![CDATA[Myra Shafira Priyandani]]>;
<![CDATA[Abdul Rohman]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 8, Nomor 2, Tahun 2019 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[The study has the purpose to examine and analyze the influence of corporate governance mechanisms towards the efficiency of intellectual capital. The dependent variable of this research is the efficiency of intellectual capital (VAIC) and the independent variables are Board size, Board composition, and the independency level of Remuneration Committee.The population of this study consist of all service firms that listed in Indonesian Stock Exchange in 2015-2017 excluding the finance firms. Sample of this research is determined using purposive sampling and there are 164 samples that fulfill the criteria. This research is using multiple linear regression in order to test the data and hypotheses. The results show that not all the mechanism of corporate governance that be used in this research as independent variable such as Board size, Board composition, and the independency level of Remuneration Committee has significant influence toward the efficiency of intellectual capital.]]>
<![CDATA[PENGARUH INDEPENDENSI, SKEPTISME PROFESIONAL, PENGALAMAN AUDIT, KUALITAS AUDIT, AUDIT TENURE, DAN PROSEDUR AUDIT TERHADAP TANGGUNG JAWAB AUDITOR DALAM MENDETEKSI KECURANGAN PADA LAPORAN KEUANGAN (Studi Empiris pada Auditor Kantor Akuntan Publik di Kota Semarang) ]]>
<![CDATA[Dian Eka Pratiwi]]>;
<![CDATA[Abdul Rohman]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 10, Nomor 2, Tahun 2021 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[The auditor's responsibility in detecting fraud in the financial statements is an important matter.This study aims to obtain empirical evidence and analyze the factors that influence the responsibility of auditors in detecting fraud in financial reports, namely independence, professional skepticism, audit experience, audit quality, audit tenure and audit procedures. This research was conducted by means of a questionnaire method, which is distributing a list of questions (questionnaire) which will be filled in by external auditor respondents at the Public Accounting Firm in the Semarang area which are listed in the Directory of the Indonesian Public Accountants Association in 2019. The method used for sampling is purposive sampling and the samples obtained were 61 samples spread across 13 KAPs in the Semarang. The analysis method used is multiple linear regression with SPPSS software. The results showed of this study that independence has a significant negative effect on the responsibility of auditors in detecting fraud in financial statements. Professional skepticism, audit experience, audit tenure have a significant positive effect on the auditor's responsibility in detecting fraud in the audit quality report and audit procedures have a positive and insignificant effect on the auditor's responsibility in detecting fraud in the financial statements.]]>
<![CDATA[PENGARUH PENDAPATAN ASLI DAERAH, DANA PERIMBANGAN DAN KINERJA KEUANGAN TERHADAP BELANJA MODAL DI KABUPATEN/KOTA PROVINSI JAWA TENGAH TAHUN 2015-2017 ]]>
<![CDATA[Damar Daru Sukmaji]]>;
<![CDATA[Abdul Rohman]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 8, Nomor 4, Tahun 2019 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[The purpose of this study is to examine the effect of Local Own Revenue, iscal balance transfers from the central government to regions and Regional Financial Effectiveness Level towards on the capital expenditure at the regencies/municipalities in Central Java Province. The sample used in this study were 35 regencies/municipalities in Central Java Province in 2015-2017.Sampling is done using the purposive sampling method. The test results show that the Local Own Revenue, General Allocation Fund, special allocation fund, Revenue Sharing Fund have a positive and significant effect on capital expenditure while Regional Financial Effectiveness Level have a positive effect but does not have significant effect on capital expenditure. With this result it can be said that the higher the Local Own Revenue, the general allocation fund, the special allocation fund and the Revenue Sharing Fund, the higher the capital expenditure, the hasn’t have signifiicant effect of Regional Effectiveness and the capital expenditure it might be influenced by several other factors.]]>
<![CDATA[ANALISIS PENGARUH KUALITAS KINERJA BERKELANJUTAN PERUSAHAAN DAN UKURAN PERUSAHAAN TERHADAP PENGUNGKAPAN KEBERLANJUTAN (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BERSA EFEK INDONESIA TAHUN 2015 – 2017) ]]>
<![CDATA[Rr. Adita Khasanah Ghozali]]>;
<![CDATA[Abdul Rohman]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 8, Nomor 3, Tahun 2019 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[The purpose of this study is to help companies demonstrate their responsibilities in the Sustainability Report on the Economy, Social and environmental aspects. Disclosure of Sustainability Reports follows the guidelines of the Global Reporting Initiative (GRI), G4 and G4.1, both of which consist of three main aspects namely Economic performance, Environmental performance and Social performance. The population in this study consisted of all manufacturing companies in the Indonesia Stock Exchange in the period 2015 - 2017. Sampling was carried out using the purposive sampling method. The total sample of this study was 54 companies. This study uses multiple regression analysis to test hypotheses. The results of this study indicate that disclosure sustainability performance and company size has a positive effect on sustainability disclosures]]>
<![CDATA[PENGARUH AGRESIVITAS PAJAK DAN PROFITABILITAS PERUSAHAAN TEHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY ]]>
<![CDATA[Agung Putri Rahmawati]]>;
<![CDATA[Abdul Rohman]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 8, Nomor 1, Tahun 2019 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[This study aims to examines the influence of corporate tax aggressiveness and profitability on corporate social resposibity disclosure (CSRD). Independent variabel used in this study are tax aggressiveness that measured using proxy of effective tax rates (ETR) and profitability that measured using proxy of return on asset (ROA). Dependent variable in this study is the corporate social responsibility disclosure (CSRD).This study used three control variables, include size, capital intensity and leverage. This study replicated from Lanis and Richardson’s research on (2013). This study used secondary data. The population consists of manufacture companies listed on Indonesia Stock Exchange during 2016. Sampling method used is purposive sampling. The samples were 79 companies. Analysis test using a model of ordinary least square regression analysis.The results of this study show that corporate tax aggressiveness and profitability significantly and positively related to CSRD. This study showed that companies that have a high level of aggressiveness resulting company would disclose CSR greater than the firm that does not tax aggressiveness. This study also showed that companies that have a high level of profitability resulting company would disclose CSR greater than the firm that have a low level of profitability.]]>
<![CDATA[PENGARUH PENGENDALIAN INTERNAL TERHADAP TAX AVOIDANCE DENGAN KEPEMILIKAN KELUARGA SEBAGAI VARIABEL MODERATING ]]>
<![CDATA[Alya Dini Nabila Rachmawati]]>;
<![CDATA[Abdul Rohman]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 11, Nomor 2, Tahun 2022 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[This study aims to analyze empirically the effect of internal control on tax avoidance by using family ownership as a moderating variable. This analysis uses the independent variable, namely internal control. The dependent variable used in this study is tax avoidance. Family ownership was used as a moderating variable. Secondary data is used in the test with the research sample being manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019 with a total sample of 54 from 18 manufacturing companies. Sampling was done by purposive sampling. Hypothesis testing used in this research is multiple linear regression analysis and absolute value difference test for moderation assisted by SPSS computer program.The empirical results of this study prove that effective internal control has a negative effect on tax avoidance. Meanwhile, based on these results, it is also known that the existence of family ownership in the company does not moderate the relationship between internal control and tax avoidance.]]>
<![CDATA[EFEKTIVITAS KOMITE AUDIT, KUALITAS AUDIT DAN MANAJEMEN LABA (Studi Empiris Perusahaan yang Terdaftar di Indeks LQ45 pada Tahun 2014-2018) ]]>
<![CDATA[Fefi Arni Sirait]]>;
<![CDATA[Abdul Rohman]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 9, Nomor 4, Tahun 2020 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[Every company certainly has hope to obtain high and stable earnings because earnings are used as the main indicator to measure company performance, so as many companies do earnings management practices if the expected profit targets unfulilled. The purpose of this study is to examine the effect of audit committee effectiveness and audit quality with proxy KAP Big4, audit fee and audit tenure on earnings management. On the basis of the theory of agency, that is regarding the agent's relationship with the principal, then it should be the higher the effectiveness of the audit committee and audit quality, the higher its influence in minimizing earnings management.The population in this study are companies listed in the LQ45 index in 2014-2018 with a sample of 153 companies listed in the LQ45 index in 2014-2018. The analytical tool used is multiple regression analysis.The results of this study indicate that the auditors of KAP Big4 and audit fee have a negative and significant effect on earnings management, the effectiveness of the audit committee has a negative and not significant effect on earnings management while the audit tenure has no effect on earnings management. With this result it can be said that if a company uses KAP Big4 and the higher the audit fee then the lower the level of earnings management practices, the effectiveness of the audit committee has a negative and not significant effect and does not affect audit tenure it might be influenced by several other factors.]]>
<![CDATA[PENGARUH TATA KELOLA PERUSAHAAN TERHADAP KETEPATAN DAN KEAKURATAN PENGUNGKAPAN FORWARD-LOOKING INFORMATION ]]>
<![CDATA[Afifah Cahya Muliawati]]>;
<![CDATA[Abdul Rohman]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 7, Nomor 4, Tahun 2018 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[The purpose of this paper is to examine the influence of corporate governance on the quality of forward-looking information disclosure in Indonesia which forward-looking information is voluntary disclosure. Forward-looking information will be measured by sales forecast using precision and accuracy to measure the quality of information regarding disclosures in annual reports that are published by firms listed on the Indonesia Stock Exchange (BEI) in 2015. Methods of testing the hypothesis of this study are logistic and multiple regression analysis.The results show that corporate governance has a significant and positive impact on the precision of sales forecast. Firms with good corporate governance tend to disclose their sales forecast precisely rather than qualitative but tend to disclose nonfinancial information in sales forecast. Firms with good corporate governance will provide accurate sales forecast but tend to be optimistic bias.]]>
