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All Journal JURNAL AKUNTANSI DAN AUDITING Diponegoro Journal of Accounting Prosiding SI MaNIs (Seminar Nasional Integrasi Matematika dan Nilai-Nilai Islami) Jurnal Studi Komunikasi AL-IDARAH: JURNAL KEPENDIDIKAN ISLAM Jurnal Ilmiah Universitas Batanghari Jambi Zeta - Math Journal Jambura Journal of Mathematics FONDATIA Jurnal Komunikasi Profesional Jurnal Loyalitas Sosial: Journal of Community Service in Humanities and Social Sciences Community Engagement and Emergence Journal (CEEJ) Management Studies and Entrepreneurship Journal (MSEJ) The Indonesian Journal of Accounting Research Square : Journal of Mathematics and Mathematics Education Jurnal Media Informatika Jurnal Ekonomi Transformasi Jurnal Riset Madrasah Ibtidaiyah (JURMIA) Gemakes: Jurnal Pengabdian Kepada Masyarakat Journal of Fundamental Mathematics and Applications (JFMA) Jurnal Akuntansi dan Keuangan Indonesia Journal Research of Social Science, Economics, and Management Jurnal Pendidikan Indonesia (Japendi) Jurnal Multidisiplin West Science Indonesian Journal of Innovation Multidisipliner Research Jurnal Imiah Pengabdian Pada Masyarakat (JIPM) Jurnal Ekonomi, Manajemen, Akuntansi
Zulaikha Zulaikha
Departemen Akuntansi Fakultas Ekonomika Dan Bisnis Universitas Diponegoro
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Nursing Public Health Social Sciences Other

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PENGARUH KEPEMILIKAN KELUARGA TERHADAP BIAYA AUDIT DENGAN PILIHAN AUDITOR SEBAGAI VARIABEL INTERVENING Ajeng Primasari; Zulaikha Zulaikha
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 determine the effect of family ownership on audit fees wuth auditor choices as intervening variable. This study uses secondary data which sourced from Indonesia Stock Exchange period 2013-2015. The populations in this study are 413 manufacturing companies which listed on Indonesia Stock Echange. Based on the criterias which had been specified, the samples of this study are 118 manufacturing companies. The method of analysis uses in this study are logistic regression analysis, linear regression analysis, and path analysis. The results show that variable of family ownership has positive effect on variable of auditor choices. Variable of auditor choices has positive effect on variable of audit fees. Variable of family ownership has negative effect on variable of audit fees with variable of auditor choice as intervening variable.
PENGARUH PROFITABILITAS, SOLVABILITAS, UKURAN PERUSAHAAN, OPINI AUDIT DAN UKURAN KANTOR AKUNTAN PUBLIK TERHADAP AUDIT DELAY (Kajian pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Tahun 2016-2019) Tri Widyastuti; Zulaikha Zulaikha
Diponegoro Journal of Accounting Volume 11, Nomor 2, Tahun 2022
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine and obtain empirical evidence about the effect of profitability, solvency, company size, audit opinion, and public accounting firm size on Audit Delay. The independent variables in this study are Profitability, Solvency, Company Size, Audit Opinion, and Public Accounting Firm Size, and the dependent variable used in this study is Audit Delay.This study used secondary data. They used are sourced from the financial statements of companies listed on the IDX and published by the IDX on the website www.IDX.co.id. This research used the purposive sampling technique. The number of samples is 164 companies consistently listed on the IDX in the 2016-2019 period. This research used a t-test, F test, and coefficient of determination.The results showed that during the observation period, Profitability, Audit Opinion, and The Public Accounting Firm Size have a significant adverse effect on the Audit Delay, while solvency as proxied by Debt to Total Assets Ratio and Company Size has no significant effect. This result means that companies that experience good news (profitable and get an Audit-unqualified opinion) faster publish their financial statements. Likewise, the Big Four's Public Accounting Firm Size is relatively shorter than the others of an audit delay period.
ANALISIS PENGARUH TATA KELOLA PERUSAHAAN DAN KOMPENSASI EKSEKUTIF TERHADAP AGRESIVITAS PAJAK (Studi Empiris pada Perusahaan Nonkeuangan yang Terdaftar di Bursa Efek Indonesia Tahun 2013–2016) Siti Azizah Sofiati; Zulaikha Zulaikha
Diponegoro Journal of Accounting Volume 7, Nomor 4, Tahun 2018
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this research is to analyze the effect of corporate governance structure (member of the board of commissioners and proportion of independent commissioners), executive compensation, and executive characteristic (president director tenure) on tax aggressiveness. Tax aggressiveness is measured by the Effective Tax Rate (ETR). The populations was nonfinancial companies listed on the Indonesia Stock Exchange (IDX) for the periode 2013-2016 with a total sampel of 224. The method of data collection used purposive sampling method. There are four independent variables included in this study: member of the board of commissioners, proportion of independent commissioners, executive compensation, and president director tenure. The primary tool of analysis used multiple linear regression analysis. The result of this research show that members of the board of commissioners has a negative effect and executive compensation has a positive effect on the level of tax aggressiveness. On the other side, the result show that proportion of independent commissioners and  executive characteristic (president director tenure) do not influence of tax aggressineness.
PENGARUH MANAJEMEN MODAL KERJA TERHADAP PROFITABILITAS (Studi Empiris pada Perusahaan Manufaktur Sektor Industri Dasar dan Kimia yang Terdaftar di Bursa Efek Indonesia Periode Tahun 2013-2015) Anggit Tri Retnoningtyas; Zulaikha Zulaikha
Diponegoro Journal of Accounting Volume 6, Nomor 3, Tahun 2017
Publisher : Diponegoro Journal of Accounting

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Abstract

Indicators of good working capital management is the efficiency of working capital. The components of working capital are turnover of cash, turnover of account receivables, turnover of inventories, and turnover of account payables. The main aim of this study is to analyze the effect of working capital management on firm’s  profitability. The object of this study is manufacturing companies basic industry and chemical sector which are listed at  Indonesian Stock Exchange (BEI) in the period 2013 to 2015. The study further reveals that turnover of cash, turnover of account receivables, turnover of inventories have a positive and significant effect on firm’s profitability, while turnover of account payables has no effect on the firm’s profitability.
PENGARUH SOSIALISASI PERPAJAKAN, PENGETAHUAN PERPAJAKAN, PERSEPSI WAJIB PAJAK TENTANG SANKSI PAJAK DAN IMPLEMENTASI PP NOMOR 46 TAHUN 2013 TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI ( Studi Empiris pada Wajib Pajak di Kabupaten Banjarnegara ) Hana Pratiwi Burhan; Zulaikha Zulaikha
Diponegoro Journal of Accounting Volume 4, Nomor 2, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aimed to analyze the factors that affect an individual taxpayer compliance in Banjarnegara.  This  study  consists  of  four  independent  variables  and  the  dependent variable. independent variable in this study is the socialization of taxation, tax knowledge, perceptions taxpayer about tax penalties and taxpayers perception on the implementation of PP 46 tahun2013. While the dependent variable in this study is the individual taxpayer compliance.This study used a simple random sampling technique and using the questionnaire survey method  in  data  collection,  respondents  were  sampled  individual  taxpayers  who  are enrolled in KP2KP Banjarnegara. Research data analysis using multiple regression analysis with SPSS 16.0.Based  on  the analysis  that  has  been  done,  this  study  shows  that the socialization  of taxation,  tax  knowledge,  and  perceptions  of  the  taxpayer  of  PP  46  in  2013  and  a significant positive effect on the individual taxpayer compliance. While the taxpayer perceptions about tax penalties do not affect the compliance of individual taxpayers.
PENGARUH PROFITABILITAS DAN UMUR PERUSAHAAN TERHADAP PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN STUDI EMPIRIS PADA PERUSAHAAN INDUSTRI DASAR DAN KIMIA YANG TERDAFTAR DI BURSA EFEK INDONESIA Aulia Rizki Arjanggie; Zulaikha Zulaikha
Diponegoro Journal of Accounting Volume 4, Nomor 3, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

This study explain how profitability and age of a company can affect the disclosure of corporate social responsibility in the  annual report. The companies that earn high profit tend to assume that they didn’t need to make a report about things that can interfere their financial succes, so they make an un-optimal performance in social responsibility of their annual report. On the other side, the companies that has a long standing are more experienced in publish their financial statements. With this experiences, they could be more aware of the information needs for their company . For a sample, there are 113 annual reports of basic and chemical industry companies listed in Indonesia Stock  Exchange  during  2010-2012.  The  informations  processing  are  using  multiple  linear regression with profitability and age of a company as the independent variable and the disclosure of corporate social responsibility as the dependent variable. So this study use 3 control variables: firm size, leverage, and capital intensity. The result of this study show that the age of a company doesn’t have any effect on   the disclosure of corporate social responsibility, while profitability could affect the disclosure of corporate social responsibility negatively and justify the concept of legitimacy theory.
ANALISIS PENERAPAN KONSERVATISME AKUNTANSI DI INDONESIA DALAM PERSPEKTIF POSITIVE ACCOUNTING THEORY Nutfi Rizki Hertina; Zulaikha Zulaikha
Diponegoro Journal of Accounting Volume 6, Nomor 3, Tahun 2017
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to analyze the application of accounting conservatism in positive accounting theory perspective that consist of bonus plan hypothesis, debt covenant hypothesis, and political cost hypothesis. This study used sample that consist of 136 manufacturing companies listed on Indonesia Stock Exchange in 2011-2014. Samples of this study were selected by purposive random sampling method with certain criteria. The analysis technique used is multiple regression. The result show that the managerial ownership, public ownerships, and capital intensity have no significant effect to accounting conservatism. Leverage has positive effect to acccounting conservatism, while the firm size has negative effect to accounting conservatism. Based on the results concluded that, accounting conservatism is affected by leverage and firm size.
PENGARUH PERBEDAAN TEMPORER ANTARA LABA AKUNTANSI DENGAN LABA KENA PAJAK TERHADAP PERTUMBUHAN LABA KE DEPAN (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia 2010-2012) Niko Ariston Depari; Zulaikha Zulaikha
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 effect of temporary differences between accounting income and taxes income for future earning growth. The independent variable of this study is deductible temporary differences and taxable temporary differences, the dependent variable is future earning growth, and the control variable are size and leverage. Deductible temporary differences measured by total deductible temporary differences divided by total assets. Taxable temporary differences measured by total taxable temporary differences divided by the total assets. Size measured by logarithm of total assets, and leverage measured by total long-term debt divided by total assets. While this study is the dependent variable future earnings growth as measured by the percentage of profit growth in the coming years.  Sample of this study consists of 432 companies from manufacturing sectors listed on Indonesia Stock Exchange in 2010-2012. Samples were selected using purposive random sampling method with certain criteria, and gained as much as 156 companies that meet the criteria. The analysis technique is multiple regression analysis.Results of the analysis showed that the variable deductible temporary differences significant positive effect on future earnings growth and taxable temporary differences significant negative effect on future earnings growth. Based on these results mean future earnings growth is affected temporary differences.
ANALISIS PENGARUH AUDIT TENURE, AUDIT LAG, OPINION SHOPPING, LIQUIDITY, LEVERAGE DAN DEBT DEFAULT TERHADAP PENGUNGKAPAN OPINI AUDIT GOING CONCERN Ibrahim Rabbani; Zulaikha Zulaikha
Diponegoro Journal of Accounting Volume 10, Nomor 2, Tahun 2021
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aimed to examine the effect of audit tenure, audit lag, opinion shopping, liquidity, leverage and debt default on the auditor's disclosure of going concern opinion. This study used secondary data taken from the financial statements of manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019. The sampling technique used purposive sampling method, there were 409 observations that had met the predetermined sample criteria. This study uses logistic regression to test the hypothesis. The results showed that the audit lag and leverage had a positive effect on going concern opinion, and the liquidity had a negative effect on going concern opinion. Meanwhile, audit tenure, opinion shopping debt default did not have a negative effect on going concern opinion.
PENGARUH MANAJEMEN LABA TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (Studi Kasus pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2013-2016) Nur Gandhi Mahesti; Zulaikha Zulaikha
Diponegoro Journal of Accounting Volume 8, Nomor 1, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

The research aims to analyze the influence of earnings management on Corporate Social Responsibility disclosures used control variables include size, leverage and return on assets (ROA). This research used 280 samples of manufacturing firms listed in Indonesian Stock Exchage (IDX) during 2013 to 2016. The sampling method is purposive one. Data analyzed used multiple regression.The results show that earnings management positivly to Corporate Social Responsibility disclosures. This study showed companies that do earnings management tend to make high Corporate Social Responsibility disclosures than companies that does not earnings management.
Co-Authors Abror, Dhimam Adela iga Fapila Adha, Yusi Kesuma \ Adhitya Reza Kurniawan, Adhitya Reza Adi Putri Nur Rohmah Adiningtyas, Rachmatika Aglista Ramadhanty Agni Istighfar Paribrata, Agni Istighfar Ahmad Reza Dwi Permana Ajeng Primasari Alfarabi, Aries Cahya Alvian Adhiprasetya Amalo, Vicoas Trisula Bhakti Aminah Andani, Meri Teri Anggit Tri Retnoningtyas Ani Nur Aeni, Ani Nur Annisa Devi Lestari Aprilianto, Arief Rezky Arif Nugraha Arif Rahman Arisanti, Riska Athira Salsabila Aulia Rizki Arjanggie Ayu Primasari Azka Mohammad Bachrul Amiq Danis Ardyansah Dewi Purnamasari, Mahardika Karunia Dewi Setyoningrum Dwinita Wulandari Faishal Rasyid Muzakki Farhan Ramadhan Farida Farida Firna Sayyidatul Qurroh 'Aini Fitra Rahmadi Ibrahim Fitriyah, Aini Fuadi, Maulana Misbahul Gunadi, Radila Putri Hana Pratiwi Burhan hardiansyah, bagus Harliantara Harliantara Hashemi Rodhian Hanum Howay, Fenelon Huriyah Huriyah, Huriyah Husni Mubarok Ibrahim Rabbani Ilham Papahan Ilmi, Ahmad Zainal Indrayanti, Erlin Intan Fadhilah, Intan Intan Ratna Pratiwi Jeska Almira Indyanti Khoirunnisa Heristin Kurniawan, Krisna Kurniawan, Krisna Luke, Luke Mabruri, Mabruri Maella, Nur’annafi Farni Syam Mafulah, Nita Maghfuroh, Mazkiyah Mia Selvina Mohammad Danu Bachtiar Muhammad Zico Muhammad, Yuzril Fadhil Nabillah, Dinda Tara Nadya Talitha Niko Ariston Depari Norasia, Yolanda Nugraha, Fauzan Ramdhan Nur Gandhi Mahesti Nurnannafi Farni Syam Maella NURUL HIKMAH Nur’annafi Farni Syam Maella Nutfi Rizki Hertina Paojan, Ahmad Paulus Basuki Hadiprajitno Petri Natalia Prafitri, Anistia Prasetyo, Iwan Joko Putriani, Lisa Qurroh 'Aini, Firna Sayyidatul R. A. Annisa Novitasari Rahayu Sulistiyani Rahmi Muharrina, Cut Rauhillah, Siti Redi Panuju, Redi Regina Indraswari Susmitha Rika Juli Arta Rointan Silalahi Sari, Reny Kartika Selina Aulia Azahra Setyawan, Cahya Edi Shela Nur Fajriya Siti Azizah Sofiati SRI ASTUTIK Suntoro Suntoro Supriyatna, Dede Syam Maella, Nur’annafi Farni Sylvia, Ardheana Mega Tafrikan, Mohamad Theresia Fanny Lia Hanbo Tri Widyastuti Trisilowati Trisilowati, Trisilowati Tulmira, Julia Umar, Marwa Widianto, Didik Sugeng widiarto, Didik Sugeng Yarah, Saufa