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All Journal JURNAL AKUNTANSI DAN AUDITING Diponegoro Journal of Accounting CAUCHY: Jurnal Matematika Murni dan Aplikasi JOURNAL OF HEALTHCARE TECHNOLOGY AND MEDICINE Prosiding SI MaNIs (Seminar Nasional Integrasi Matematika dan Nilai-Nilai Islami) Jurnal Studi Komunikasi AL-IDARAH: JURNAL KEPENDIDIKAN ISLAM Jurnal Ilmiah Universitas Batanghari Jambi Nyimak: Journal of Communication 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 Innovative: Journal Of Social Science Research Indonesian Journal of Innovation Multidisipliner Research Jurnal Imiah Pengabdian Pada Masyarakat (JIPM) Indonesian Journal of Innovation Multidisipliner Research Jurnal Ekonomi, Manajemen, Akuntansi Journey: Journal of English Language and Pedagogy Senadika
Zulaikha Zulaikha
Departemen Akuntansi Fakultas Ekonomika Dan Bisnis Universitas Diponegoro
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Medicine & Pharmacology Nursing Public Health Social Sciences Other

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AUDIT REPORT LAG : FAKTOR – FAKTOR PENGARUH DAN DAMPAKNYA TERHADAP RESPON PASAR PADA SAHAM PERUSAHAAN MANUFAKTUR YANG BEREDAR (Studi Empiris pada Perusahaan Manufaktur Indonesia) Fitra Rahmadi Ibrahim; Zulaikha Zulaikha
Diponegoro Journal of Accounting Volume 8, Nomor 4, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to analyze the effect of public accounting firm’s reputation, company size and extraordinary items on audit report lag and its effect on market response to outstanding shares owned by manufacturing companies in Indonesia. The sample used in this study is manufacturing companies listed on the Indonesia Stock Exchange during the period 2017 - 2018. The final number of samples are 76 samples. Research data was obtained from companies’ annual report which published on Indonesia Stock Exchange’s website and historical stock prices from yahoo finance. Determination of this sample was carried out by purposive sampling method. The research hypothesis cites using analysis of multiple regression analysis and logistic regression analysis. The results of this research indicate that public accounting firm’s reputation has no significant effect on audit report lag while firm’s size has positive effect on audit report lag. In addition, audit report lag does not give any significant effect on market response
PENGARUH CORPORATE SOCIAL RESPONSIBILITY, UKURAN PERUSAHAAN, LEVERAGE, DAN STRUKTUR KEPEMILIKAN TERHADAP AGRESIVITAS PAJAK Dewi Setyoningrum; Zulaikha Zulaikha
Diponegoro Journal of Accounting Volume 8, Nomor 3, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

The study aims to examine whether corporate social responsibility, firm size, leverage, foreign and public ownership structure affect on the tax aggressiveness. Tax aggressiveness is downward management of taxable income through tax planning activities. Population in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2014-2017. Samples in this study are 100 companies, that were collected by using purposive sampling method based on certain criteria. The method of analysis used is multiple regression. The results show that firm size and public ownership have significant  effect to the tax aggressiveness. These results prove that the larger of firm size and public ownership, the greater possibility of the company’s tax aggressiveness. On the other hand, corporate social responsibility, leverage, and foreign ownership does not have significant effect to tax aggressiveness. This results indicate that the higher corporate social responsibility, leverage and foreign ownership cause the possibility of companies not to behave aggressively in taxes.
PENGARUH STRUKTUR KEPEMILIKAN, UKURAN PERUSAHAAN, PROFITABILITAS, DAN FINANCIAL LEVERAGE TERHADAP INCOME SMOOTHING (Studi Empiris Pada Perusahaan Sektor Keuangan dan Perbankan yang Terdaftar di BEI Periode 2017 sampai dengan 2019) Regina Indraswari Susmitha; Zulaikha Zulaikha
Diponegoro Journal of Accounting Volume 11, Nomor 1, Tahun 2022
Publisher : Diponegoro Journal of Accounting

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Abstract

The financial and banking sector is an economic sector and has a huge role in funding. In addition, the financial and banking sector is more attractive to investors, and many of them are listed on the Indonesian stock exchange. It tends to improve the company's strategy to obtain funding from outside investors. Therefore, the company's management tends to carry out a strategy in earnings management to keep the fluctuations in profits looking stable. This study analyzes the effect of ownership structure, firm size, profitability, financial leverage on income smoothing.The population in this study was all financial and banking sectors listed on the Indonesia Stock Exchange for 2017 to 2019. Using a purposive sampling technique, we obtained 58 financial and banking sectors, and observational data in this study were 174 observational data. Hypothesis analysis and testing were carried out by logistic regression analysis using SPSS 25.The results showed that the variable ownership structure proxied by public ownership had no significant effect on income smoothing. The firm size had a significant effect on income smoothing. In contrast, the profitability variables proxied by net profit margin, financial leverage had no significant effect on income smoothing.
PENGARUH PEMAHAMAN TENTANG PERPAJAKAN, KUALITAS PELAYANAN FISKUS, SISTEM TRANSPARANSI PERPAJAKAN, KESADARAN WAJIB PAJAK, DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI Aglista Ramadhanty; Zulaikha Zulaikha
Diponegoro Journal of Accounting Volume 9, Nomor 4, Tahun 2020
Publisher : Diponegoro Journal of Accounting

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Abstract

Each year, the number of individual taxpayers increase, but it is not accompanied by their compliance. This study aims to examine the influence of tax payer knowledge, fiscus service quality, tax transparency system, tax payer awareness, and tax penalties on the individual taxpayer compliance. The samples using convenience sampling technique were 400. Data were collected by Google Form survey that were distributed by Whats App group. Data and hypothesis were analized  using multivariate analysis of SPSS 21.  The results indicate that the taxpayer knowledge, fiscus service quality, tax payer awareness, and tax penalties have a positive significant effect on taxpayer compliance. Whereas the tax transparency system have no significant effect.
PENGARUH CORPORATE SOCIAL RESPONSIBILITY DAN CAPITAL INTENSITY TERHADAP AGRESIVITAS PAJAK (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Selama Periode 2016-2019) Rointan Silalahi; Zulaikha Zulaikha
Diponegoro Journal of Accounting Volume 10, Nomor 4, Tahun 2021
Publisher : Diponegoro Journal of Accounting

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Abstract

The aim of this study are to examine the effect of corporate social responsibility and capital intensity to tax aggressiveness with firms size and profitability as a control variable. The population of this study manufacturing companies listed on the Indonesia Stock Exchange for the period 2016-2019. This study used purposive sampling method, with 276 total observation of sample. Multiple linear regression analysis is used in this study. The result of regression analysis showed that corporate social responsibility has insignificant effect on tax aggressiveness. But on the another hand, capital intensity has positive significant effect on tax aggressiveness.Size and profitability as a control variable has positive significant effect on tax aggressiveness.
PENGARUH GOOD CORPORATE GOVERNANCE DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN (Kajian Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia pada Tahun 2015-2019) Annisa Devi Lestari; Zulaikha Zulaikha
Diponegoro Journal of Accounting Volume 10, Nomor 4, Tahun 2021
Publisher : Diponegoro Journal of Accounting

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Abstract

This research aimed to determine the influence of corporate governance and corporate social responsibility on the value of companies in manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2015-2019. We used the purposive sampling method for collecting data. The data were manufacturing companies listed on the Indonesia stock exchange (IDX) and conducted the Corporate Social Responsibility. The final samples of this study are 46 companies with 205 annual reports that meet sample selection criteria from 2015 to 2019.Data were analyzed using multiple regressions. Good corporate governance was proxied by the number of commissioners, institutional ownership, managerial ownership, audit committee, and the independent board of commissioners. The results showed that the number of commissioners, institutional ownership, managerial ownership, audit committee, and Corporate Social Responsibility (CSR) had a positive and significant influence on the firm value. In contrast, the independent board of commissioners has no considerable effect.
ASSURANCE LAPORAN KEBERLANJUTAN: DETERMINAN DAN KONSEKUENSINYA TERHADAP NILAI PERUSAHAAN Jeska Almira Indyanti; Zulaikha Zulaikha
Diponegoro Journal of Accounting Volume 6, Nomor 2, Tahun 2017
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the effect of determinants of assurance statement on sustainability report and the impact on firm value. Stakeholder Theory and Signalling Theory are adopted to construct the hypotheses. The population is nonfinancial companies that published sustainability report over 2012-2014. Using purposive sampling, 70 samples are obtained. This research used two analysis models. Logistic regression is used to analyze the determinants on assurance statement, meanwhile multiple regression is used to analyze its consequence on firm value. The result shows that there is positive and significant effect of environmentally sensitive industry and sustainability department to assurance statement. However, there is evidence that firm size and scope of disclosure not affecting the assurance statement. Furthermore, there is evidence that companies providing assurance statement are more likely to have higher firm value.
PENGARUH MANAJEMEN LABA, UKURAN KAP DAN LEVERAGE TERHADAP BIAYA AUDIT PADA PERUSAHAAN MANUFAKTUR DI INDONESIA Ayu Primasari; Zulaikha Zulaikha
Diponegoro Journal of Accounting Volume 6, Nomor 4, Tahun 2017
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the effect of earnings management, audit firm size and leverage towards audit fees on manufacturing companies in Indonesia. This study uses secondary data which obtain from Indonesia Stock Exchange during the year of 2013-2015. The populations in this study are 413 companies which listed on Indonesia Stock Exhange. The selected companies that used to be sample of this study are manufacturing companies that consist of basic industry and chemical sector, all sorts of industry sector and consumer goods industry sector. Based on criterias which had been assigned, the samples of this study are 118 manufacturing companies. The method of analysis used in this study is multiple regression analysis. The results show that earnings management and audit firm size have a positive effect towards audit fees. Meanwhile, leverage has a negative effect towards audit fees.
PENGARUH ASET PAJAK TANGGUHAN, KONSENTRASI KEPEMILIKAN, DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA Siti Aminah; Zulaikha Zulaikha
Diponegoro Journal of Accounting Volume 8, Nomor 3, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine whether deferred tax assets, ownership concentration and firm size affect on earnings management. Earnings management is an activity of manipulating earning information in the financial statements performed by corporate managers with the aim to protect the interests of the company and gain profits. Population in this study are companies that is consistently included in LQ45 and listed on the Indonesia Stock Exchange during the period 2015-2017. Samples in this research are 87 companies, that were collected by using purposive sampling method based on certain criteria. The method of analysis used is multiple regression. The results show that deferred tax assets have significant positive effect to earnings management. These results prove that the higher company’s accruals and deferred tax liabilities cause the greater possibility of the company's earnings management. On the other hand, ownership concentration and firm size have significant negative effects to earnings management. This indicates that the larger foreign ownership or firm size cause the possibility of companies in the earnings management can be minimized.
ANALISIS IMPLEMENTASI ENVIRONMENTAL MANAGEMENT ACCOUNTING (EMA) SEBAGAI BENTUK PENERAPAN EKO-EFISIENSI DALAM MEWUJUDKAN KINERJA EKONOMI PERUSAHAAN Nadya Talitha; Zulaikha Zulaikha
Diponegoro Journal of Accounting Volume 11, Nomor 2, Tahun 2022
Publisher : Diponegoro Journal of Accounting

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Abstract

This research is a case study with an interpretive paradigm. It aims to describe the role of the EMA system in achieving eco-efficiency in a Company and its impact on the Company's economic performance. This study took up a manufacturing company in Semarang, Indonesia, as an object of observation.The results indicated that the Company has carried out environmental management activities, especially waste management, well, but reports on environmental costs are still standard based on government regulations and combine costs related to the environment into one account. This study identified environmental costs into four categories: environmental prevention costs, environmental detection costs, environmental internal failure costs, and environmental external failure costs. By separating environmental costs into each category in applying the Environmental Management Accounting (EMA) system, companies can obtain information for decision making and controlling environmental costs to achieve eco-efficiency. In the last years, the Company's profit has increased, reflecting the Company's economic performance after implementing the EMA system.
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 Amirul Mustofa Andani, Meri Teri Anggit Tri Retnoningtyas Ani Nur Aeni, Ani Nur Annisa Devi Lestari Aprilianto, Arief Rezky Arif Nugraha Arif Rahman Arifiyah, Nur Laily Arisanti, Riska Athira Salsabila Aulia Rizki Arjanggie Ayu Primasari Azka Mohammad Bachrul Amiq Daniel Susilo Danis Ardyansah Dewi Purnamasari, Mahardika Karunia Dewi Setyoningrum Dizon, Carl C. G. 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 Kencana Herdianto Eling Asmara Khoirunnisa Heristin Kurniawan, Krisna Kurniawan, Krisna Luke, Luke Mabruri, Mabruri Maella, Nurranafi Syam Maella, Nur’annafi Farni Syam Mafulah, Nita Maghfuroh, Mazkiyah Mela, Angela Graciana Koli 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 Paskalino Solossa, Amos Michael Ivano Paulus Basuki Hadiprajitno Petri Natalia Prafitri, Anistia Prasetyo, Iwan Joko Putri, Devi Marita Putriani, Lisa Qurroh 'Aini, Firna Sayyidatul R. A. Annisa Novitasari Rahayu Sulistiyani Rahmi Muharrina, Cut Rahmi, Putri Rauhillah, Siti Redi Panuju, Redi Regina Indraswari Susmitha Rika Juli Arta Rointan Silalahi Rosalia Erta Prawesti Rugaiyah Sari, Febia 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 Yenni Yenni YENNY YENNY Yohanes Jefrinus Bessy