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All Journal Diponegoro Journal of Accounting Jurnal Akuntansi Multiparadigma Journal of Auditing, Finance, and Forensic Accounting Indonesian Journal of Sustainability Accounting and Management Jurnal Pengabdian Vokasi Indonesian Journal of Sustainability Accounting and Management
Agus Purwanto
Accounting Department, Faculty Of Economics And Business, Diponegoro University
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice

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ANALISIS PENGARUH KOMPENSASI CEO DAN KARAKTERISTIK CEO TERHADAP AGRESIVITAS PAJAK DAN NILAI PERUSAHAAN (Studi Empiris pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Periode 2017-2019) Desti Purwantoro; Agus Purwanto
Diponegoro Journal of Accounting Volume 11, Nomor 1, Tahun 2022
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to determine the effect of CEO compensation on tax aggressiveness, to determine the effect of CEO characteristics on tax aggressiveness, and to determine the effect of tax aggressiveness on firm value.This research is a quantitative descriptive study that serves to explain the description of the object of research through secondary data obtained from mining companies listed on the Indonesia Stock Exch1ange 2017-2019. Then the results of the data were analyzed using multiple linear regression analysis with the help of SPSS software.The results of this study indicate that the value of the T test in this study shows that CEO compensation has a sig value of 0.809 > 0.05 with a t_count value of -0.245 meaning that compensation has no significant negative effect on tax aggressiveness, CEO characteristics have a sig value. 0.838 > 0.05 with a t_count value of -0.208 meaning that the CEO characteristics have an insignificant negative effect on tax aggressiveness and tax aggressiveness has a sig value of 0.487 > 0.05 with a t_count value of -0.708 meaning that tax aggressiveness has no significant negative effect on firm value.
FAKTOR-FAKTOR YANG MEMENGARUHI PENGUNGKAPAN MODAL INTELEKTUAL Hafza Neill Author; Agus Purwanto
Diponegoro Journal of Accounting Volume 6, Nomor 3, Tahun 2017
Publisher : Diponegoro Journal of Accounting

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Abstract

This study examines the relationship of financial statement informativeness, firm size, financial performance, risk, growth, leverage with intellectual capital disclosure. The population in this study consists of all non financial and non property companies in Indonesia Stock Exchange in 2015.  Total sample in this study is 256 samples of companies while the analysis test used by the writer is a model of multiple regression. The result shows a significant positive relationship between firm size, financial performance, and growth with intellectual capital disclosure. While, financial statement informativeness, risk, and leverage not significantly related with intellectual capital disclosure. This study contributes recent evidence concerning the factors influencing intellectual capital disclosure.
ANALISIS FAKTOR – FAKTOR YANG MEMPENGARUH TINGKAT KONSERVATISME PERUSAHAAN – PERUSAHAAN DI INDONESIA Muhammad Setio Priambodo; Agus Purwanto
Diponegoro Journal of Accounting Volume 4, Nomor 4, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

The main focus of the financial statements is to provide information regarding earnings.  Accounting has a principle called conservatism, namely the precautionary principle in determining the amount of profit. The purpose of this study was to analyze the factors that influence the firm choice of using conservatism principle. Conservatism is the dependent variable in this study as measured by the size of the accrual and market value. The independent variables studied include concentration ratios, corporate risk, company size, capital intensity, and the leverage ratio. Samples are manufacturing companies listed in Indonesia Stock Exchange in 2011-2013. The sample was selected using purposive sampling and obtained a sample of 20 companies. Testing is done by multiple linear regression analysis that has met the test of classical assumptions. The results showed that the capital intensity significantly influence the application of the principle of conservatism. While the size of the company, firm risk,  concentration ratio, and leverage does not significantly influence the application of the conservatism principle.
ANALISIS FAKTOR YANG MEMPENGARUHI BIAYA AUDIT EKSTERNAL Muhammad Anwar Sanusi; Agus Purwanto
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 factor influencing external audit fee of non-financial companies. Factor-factor influencing external audit fee is represented by size, profitability, risk, complexity, industry type, status of audit firm, external audit report lag, audit committee independence, account receivable, inventory. This research refers to research conducted by Nasser (2016).The population of study are all non-financial companies listed on the Kompas100 index for the periode 2014-2015. Total sample of 65 companies was determined by purposive sampling method. This study uses Ordinary Least Square for hypotheses testing.The result show that risk, complexity, industry type, status of audit firm were found to have a positive effect with statistical significance on external audit fee. Inventory was found to have a negative effect with statistical significance on external audit fee. Size, profitability, external audit report lag, audit committee independence, account receivable were not to have a significance effect on external audit fee, however it found that has a positive effect.
PENGARUH PROFITABILITAS, STRUKTUR KEPEMILIKAN DAN KUALITAS AUDIT TERHADAPMANAJEMEN LABA (Studi pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2013-2015) Bahana Takbir Aljana; Agus Purwanto
Diponegoro Journal of Accounting Volume 6, Nomor 3, Tahun 2017
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to determine the effect of profitability, institutional ownership, managerial ownership and audit quality to earnings management The population used in this study are all manufacturing companies listed on the Indonesia Stock Exchange (IDX) in the year 2013-2015. He sampling technique used is purposive sampling. The analysis tool used is multiple linear regression analysis. Based on the results of tests conducted it can be concluded that: Profitability has a positive and significant impact on earnings management. Instutional ownership has a negative and insignificant effect on earnings management. Managerial ownership has a negative and significant effect on earnings management. The size of KAP has an insignificant positive effect on earnings management.
ANALISIS PENGARUH UKURAN PEMERINTAH DAERAH, KUALITAS LKPD, TINGKAT KEMANDIRIAN KEUANGAN DAERAH, DAN TINGKAT KESEJAHTERAAN MASYARAKAT TERHADAP TRANSPARANSI INFORMASI KEUANGAN DAERAH PADA SITUS RESMI PEMERINTAH DAERAH (Studi Empiris Pada Pemerintah Daerah Kabupaten/Kota di Jawa Tengah) Samsi Atiin Nur Khasanah Dewi; Agus Purwanto
Diponegoro Journal of Accounting Volume 11, Nomor 2, Tahun 2022
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this research is to gather empirical evidence about the size of local governments, the quality of Regional Government Financial Reports (LKPD), the level of regional financial independence, and public welfare on local government transparency, as measured by the availability and accessibility of Regional Financial Information (IKD) on the official website of the local government. The population of this study is the Central Java district/municipality administration. In this study, 29 district administrations and 6 municipality governments in Central Java were used as the sample, with a 5-year observation period (2015-2019). The census approach was employed as a sample method. A total of 162 observations were collected for this study. Using the IBM Statistical Program Social Science (SPSS) 25, the analytical method in this study uses two methods: multiple linear regression to examine the accessibility of Regional Financial Information (IKD) and logistic regression to examine the availability of Regional Financial Information (IKD) on the official local government website. According to the findings, only the quality of local government financial reports had an empirically significant impact on the accessibility and availability of local financial information on the official websites of district/city local governments in Central Java.
ANALISIS FAKTOR – FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN EMISI KARBON DI INDONESIA (Studi Pada Perusahaan Yang Terdaftar di Bursa efek Indonesia Periode 2010 - 2013) Robby Priyambada Suhardi; Agus Purwanto
Diponegoro Journal of Accounting Volume 4, Nomor 2, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to analyze the influence of industry type, firm size, profitability, leverage, and enviromental performance on the carbon emission disclosure. Measurement of  carbon emission disclosure used content analysis. There are 18 items to detect  carbon emission disclosure.Object in this study are companies that listed in Indonesian Stock Exchange (IDX) during 2010 -2013. The sample was selected using purposive sampling method and obtained thirty three companies being sampled. Type of data used is secondary data. Data analysis used frequency table, descriptive statistics, classical assumption test, and multiple linear regression analysis.The result of this study showed that industry type, firm size and profitability  significantly influence to the carbon emission disclosure. Meanwhile, leverage and enviromental performance had no significcant effect to the carbon emission disclosure.
FAKTOR-FAKTOR YANG MEMPENGARUHI PENERIMAAN OPINI AUDIT GOING CONCERN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Muhammad Hardityo Wibisono; Agus Purwanto
Diponegoro Journal of Accounting Volume 4, Nomor 3, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

In this research, we provides the investigation over the acceptance of going concern audit opinion by observing the company’s internal condition such as the audit quality, company’s financial condition, audit opinion prior year, company growth, company size, debt to asset ratio, and opinion shopping. Samples are obtained by purposive samplingmethod and 138 observation data from 2008 - 2013 at manufacturing companies listed at Indonesia Stock Exchange. The logistic regression used to examine the factors that arepredicted to affect the probability of acceptance of going concern audit opinion. The result of this research indicate that debt to asset ratio affect the probability of acceptance ofgoing concern audit opinion and audit opinion prior year significantly affect the probability of acceptance of going concern audit opinion. On the other hand audit quality,company’s financial condition, company size, opinion shopping, company growth do not significantly acceptance of going concern audit opinion.
PENGARUH PATRIOTISME, TATA KELOLA PUBLIK, DAN LABA USAHA TERHADAP KEPATUHAN PAJAK PENGHASILAN BADAN USAHA KECIL DAN MENENGAH (Studi pada Wajib Pajak Badan Usaha Kecil dan Menengah di Semarang) Zukhruf Indira Asatri; Agus Purwanto
Diponegoro Journal of Accounting Volume 11, Nomor 2, Tahun 2022
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to analyze the level of sales tax compliance among small and middle enterprises in Semarang. The study consists of three independent variable and a dependent variable. The independent variable is patriotism, public governance, and profit. Whereas the dependent variable is income tax compliance.The method that use in this study is purposive sampling, where all the small and medium enterprises are listed on the Ijin Usaha Mikro Kecil (IUMK) Semarang website. From the application of that method obtained 53 small and medium enterprises, which in turn, through a quetionnaire received 45 that fit the criteria of research samples. The criteria is include: 1. Listed on the Ijin Usaha Mikro Kecil Semarang’s website, 2. Have the corporate taxpayer identification number, 3. Been operating at least for three years, 4. Earning per share less than 50 billion.Data analysis on research is measured using Partial Least Squares (PLS) with reflective construct. The results of this study indicate that there is a positive influence of the patriotism, public goverment, and operating profit of sales tax complience.
PENGARUH PENGADOPSIAN IFRS DAN GOOD CORPORATE GOVERNANCE TERHADAP KUALITAS LABA (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2010-2013) Ulian Febriansyah Dalimunthe; Agus Purwanto
Diponegoro Journal of Accounting Volume 4, Nomor 3, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

This research aims to examine the effect of IFRS adoption and good corporate governance on earnings quality. Adoption of IFRS is measured by dummy variable. The proxy of good corporate governance   are   audit   committee,   independent   commisoner,   institutional   ownership,   and managerial ownership. The dependent variable in this research is quality earnings measured by discretionary accrual using modified Jones to detect earning management. The population in this research are all of manufacturing companies listed in Indonesia Stock Exchange in 2010-2013. The sampling method in this research uses purposive sampling method. The analytical method in this research  is  regression  analysis  after  tested  by  classical  assumption  tests.  The  results  of  this research  find  that  IFRS  adoption  has  significantly  positive  effect  on  earnings  quality.  IFRS adoption can increase earnings quality. Other independent variables i.e. audit committe, independent commisoner, institutional ownership, and managerial ownership have no significantly effect on earnings quality.
Co-Authors Adila Ashari Partono Agustina Dewi Nugraheni Alifah Zulfa Husna Amalia Almas Hilman Anastasia Angesti Nurintiati Andreani Hanjani Annisa Dwi Arizky Ardhyayuda Patria Mahari Aris Tri Wicaksono B Budiyono Bahana Takbir Aljana Dessy Noor Farida Desti Purwantoro Dhynandra Windasari Ema Radhitiya Fahmi Mumtazah Fatin Riski Amalia Hafza Neill Author Heny Kusumayanti Ida Hayu Dwimawanti Ihyaul Ulum Ika Widyaningrum Imam Akram Rizqi Imam Ghozali Iman Setiono Intan Permata Sari Irsalina Nur Idzni Khoirunnisa Nuraini Putri Sari Lailatul Khikmah Muchammad Sasa Jayeng Basundoro Muhamad Fauzan Muhammad Anwar Sanusi Muhammad Baru Herman Muhammad Halim Mukti Raharja Muhammad Hardityo Wibisono Muhammad Setio Priambodo Nabila Aulia Azari Nadiah Nur Azizah Naila ‘Izzah Nurkholis Nurkholis Pangi Pangi Prasiska Widya Kumaralita Risha Aristiani N Robby Priyambada Suhardi Rosa Yuni Rahmawati Rosana Velly Hermitasari RR Karlina Aprilia Kusumadewi S. Willy Rahadyan W Samsi Atiin Nur Khasanah Dewi Ulian Febriansyah Dalimunthe Valeria Natasha Vania Yuliana Indarto Widyanto Faisal Latief Zukhruf Indira Asatri Zulfaidah Aryani