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Diponegoro Journal of Accounting
Published by Universitas Diponegoro
ISSN : 23373806     EISSN : -     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Media publikasi karya ilmiah lulusan S1 Prodi Akuntansi Fakultas Ekonomika dan Bisnis Universitas Diponegoro yang memuat berbagai hasil penelitian maupun kajian di bidang akuntansi.
Arjuna Subject : -
Articles 63 Documents
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Search results for , issue "Volume 1, Nomor 1, Tahun 2012" : 63 Documents clear
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI WAJIB PAJAK ORANG PRIBADI DALAM MEMENUHI KEWAJIBAN MEMBAYAR PAJAK (Studi Kasus Pada Kantor Pelayanan Pajak Pratama Semarang Candisari) Fikriningrum, Winda Kurnia; Syafruddin, Muchamad
Diponegoro Journal of Accounting Volume 1, Nomor 1, Tahun 2012
Publisher : Diponegoro Journal of Accounting

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Abstract

This research aims to analyze the factors that affect individual taxpayers in meeting their to pay taxes obligation. This research consists of four independent variables and one dependent variable. Independent variables in this research is the awareness of tax paying, knowledge and understanding of taxation laws, a good perception of the effectiveness of the tax system and the service of fiscus. While the dependent variable in this research is the willingness to pay taxes. This research uses incidental sampling technique and survey methods with questionnaires and interviews in data collection. Respondents of were sampled in this study is an individual taxpayer who is listed in the Tax Office Primary Semarang Candisari classified as taxpayer effectively. Analysis of research data using multiple linear analysis with SPSS 16.0 program. Based on the results of the analysis has been done, this research shows that awareness of tax paying, knowledge and understanding of taxation laws, a good perception of the effectiveness of the tax system, and the service of fiscus have a positive and significant impact on willingness to pay taxes.
TINGKAT PENGUNGKAPAN INFORMASI KEUANGAN DAN NONKEUANGAN MELALUI WEBSITE PERBANKAN DI INDONESIA Adi, Bagas Prasetyo; Rahardjo, Shiddiq Nur
Diponegoro Journal of Accounting Volume 1, Nomor 1, Tahun 2012
Publisher : Diponegoro Journal of Accounting

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Abstract

Disclosure is a tool that can be used by management to improve corporate image. Management may disclose financial and non–financial information via the website, which is one form of the practice of Internet Financial Reporting (IFR). The higher level of disclosure made ​​by the company, it shows a positive signal to distinguish between companies with one another in attracting investors. This study is a quantitative study using secondary data. Number of samples used were as many as 74 banks are divided into a bank asing, bank campuran, bank BUMN (Persero), bank umum swasta nasional (BUSN) devisa, bank umum swasta nasional (BUSN) non devisa, and bank pembangunan daerah (BPD). Method of processing data using SPSS version 17.0 through multiple linear regression. The results of hypothesis test showed that only the size of banks and banking listing status is significantly and positively influence the level of disclosure of financial and non financial information via the website of Indonesian banks.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN CORPORATE GOVERNANCE PADA LAPORAN TAHUNAN (Studi Empiris pada Perusahaan yang Terdaftar dalam LQ-45 Bursa Efek Indonesia) Natalia, Petri; Zulaikha, Zulaikha
Diponegoro Journal of Accounting Volume 1, Nomor 1, Tahun 2012
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to analyze the factors that influence corporate governance disclosure in annual reports. The factors tested in this study are the independence of audit committees, firm size, profitability, leverage, and industry classification.Colleting data is using purposive sampling method to the companies listed in the LQ-45 Indonesian Stock Exchange during 2010-2011. A total of 78 companies in used as sample in this research. There are 93 items to detect broad disclosure of corporate governance disclosure.This research uses multiple regression were used to examine the factors that influence corporate governance disclosure. The results of this research showed that the independent variables that significantly affect the disclosure of corporate governance is the independence of the audit committee and industry classifications. However, firm size, profitability, leverage and showed no significant effect on corporate governance disclosure.
ANALISIS PENENTUAN HARGA POKOK PRODUKSI PADA PERUSAHAAN GARAM BERYODIUM (Studi Kasus pada UD. Empat Mutiara) Lundu Bontor Sihite; Sudarno Sudarno
Diponegoro Journal of Accounting Volume 1, Nomor 1, Tahun 2012
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this study is to evaluate the implementation of company policies that have been specified in the determination of the cost of production. Cost of production should be doing using the cost of processing method. This method is collecting cost of production of the period by departement or cost center.. This study was conducted using the method of data collection, by interviews with corporate leaders to find out weaknesses in the calculation of the cost production in the company. For the analytical methods author used the comparative method, which comparing the problem. Author compared implementation of company policies about cost of production with references from literature to recommend to the company. The results showed that in the determination of the cost of production, the company has made a report the cost of production but still not quite right. The authors suggest companies determine the cost of production by using the Cost of Process. Where each department or cost center to account for all costs that occurred in each cost center. The company fits using this method because the company produces a homogeneous product in very large kuota
PENGARUH PERGANTIAN ANGGOTA DIREKSI TERHADAP RENDAHNYA BEBAN PENELITIAN DAN PENGEMBANGAN : PENGUJIAN KEPEMILIKAN MANAJERIAL SEBAGAI VARIABEL INDEPENDEN DAN VARIABEL MODERATING (Studi Pada 10 Perusahaan Go Public) Irma Lutfiana; Endang Kiswara
Diponegoro Journal of Accounting Volume 1, Nomor 1, Tahun 2012
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to analyze the relationship between the turnover member of directors with the research and development expenditures, to testing the ownership as independent variables and moderating variables. This research refers to research conducted by Graber (2003). There are differences between this study with research conducted by Graber (2003). In their study, Graber (2003) did not conduct testing of managerial ownership, but in his study, Graber (2003) reveals a theory which states that ownership can alleviate negative influence between the turnover member of directors and research and development expenditures. Based on the theory of managerial ownership tested as moderating variables. In connection with the theory expressed by Graber (2003), the test is also performed managerial ownership as an independent variable that refers to the study Cho (1992). This is to test whether managerial ownership is the independent variable or moderating variables in the relationship between the turnover member of directors with research and development expenditures. The research was conducted by quantitative methods on the financial statements of listed companies in Indonesia Stock of Exchange during the period 2007-2011. Total sample is 10 firms, determined by purposive sampling method. The method of testing hypotheses using multiple regression test. The results in line with those performed by Graber (2003), which showed a negative and not significant correlation between turnover member of directors with research and development expenditures. The results also showed that both managerial ownership is not as independent variables and the variables moderating the negative relationship between turnover member of directors and research and development expenditures.
ANALISIS FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP PRAKTIK PERATAAN LABA (Studi Pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2007—2010) Dina Rahmawati; Dul Muid
Diponegoro Journal of Accounting Volume 1, Nomor 1, Tahun 2012
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to analyze the factors that influence income smoothing using a sample of 81 manufacturing companies listed on the Indonesian Stock Exchange within a period of four years beginning in 2007 until 2010 with the selection method of purposive judgment sampling. Eckel index used to classify companies that do or do not practice income smoothing. The variables used in this study is the size of the company, net profit margin, and debt to equity ratio. Statistical analysis used in this study was to statistically test using descriptive statistics and logistic regression models through multivariate testing. The results of classification showed a income smoothing practices by public companies on the Indonesian Stock Exchange. In the multivariate analysis for the three independent variables, only variables of firm size that have a significant effect on the practice of income smoothing. While the net profit margin and debt to equity ratio does not significantly influence the practice of income smoothing.
ANALISIS FAKTOR – FAKTOR YANG MEMPENGARUHI JOB SATISFACTION AUDITOR YANG BEKERJA PADA KANTOR AKUNTAN PUBLIK DI JAKARTA Rando Meidiansyah Putra; Herry Laksito
Diponegoro Journal of Accounting Volume 1, Nomor 1, Tahun 2012
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the factors - factors that affect job satisfaction, the auditor who worked on KAP in Jakrta. The unit of analysis of this study is the auditor who worked on the public accounting firm in Jakarta. The number of samples is 120 auditors and the data processed using SPSS. The analysis performed included tests of validity, test reliability, test classic assumptions, multiple linear regression analysis including the F test, t test, and coefficient of determination. The results of the analysis of the study can be seen that the variable consideran leadership style, structure leadership style, and complexity of the task has a positive effect on job satisfaction. While the variable of time budget pressures have a negative influence on job satisfaction.
PENGARUH FAKTOR KEUANGAN DAN NON KEUANGAN TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN Irtanti Retno Astuti; Darsono Darsono
Diponegoro Journal of Accounting Volume 1, Nomor 1, Tahun 2012
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the influence of financial distress, debt default, disclosure,  auditor reputation,opinion shopping, and audit lag prior to the granting by the auditor's going concern opinion. Hypothesis (1) Financial distress effect on the provision by the auditor's going concern opinion, (2) Debt default affects the provision of client going concern opinion by the auditor, (3) Disclosure effect on the provision by the auditor's going concern opinion, (4) Auditor’s reputation effect on the provision by the auditor's going concern opinion, (5) Opinion shopping influence on acceptance going-concern audit opinion, (6) Audit Lag influence on acceptance going-concern audit opinion. Population of this research uses 85 manufacturing companies sample listed on Indonesian Stock Exchange (IDX) between 2006 to 2010. Samples obtained by purposive sampling. Data were analyzed with logistic regression analysis. The results showed that audit lag, the auditor's reputation and debt default the previous year affects the provision by the auditor's going concern opinion. Whereas financial distress, disclosure and  opinion shopping have no effect on the provision by the auditor's going concern opinion.
PENGARUH KINERJA LINGKUNGAN DAN KARAKTERISTIK PERUSAHAAN TERHADAP CORPORATE SOCIAL RESPONSIBILITY (CSR) DISCLOSURE (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI) Permana, Virgiwan Aditya; Rahardja, Rahardja
Diponegoro Journal of Accounting Volume 1, Nomor 1, Tahun 2012
Publisher : Diponegoro Journal of Accounting

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Abstract

The aim of this research was to examine the effect of environmental performance and corporate characteristic toward corporate social responsibility (CSR) disclosure of manufacturing company. The environmental performance was measured by the company performance in PROPER (Program Penilaian Peringkat Kinerja Perusahaan dalam Pengelolaan Lingkungan Hidup). This research attampts to used five corporate characteristic, they are company size, profitability, profile, size of board commissioner and leverage. Dependent variable used in this research was CSR disclosure. The population of this research is all the manufacturing company listed in Indonesia Stock Exchange during 2008-2010. The total sample of this research was 159 companies. The collection of research data used purposive sampling method. The data analysis method used is analysis regression and descriptive statistics. The result showed that environmental performance, profitability, company size, and profile significantly influence to CSR disclosure. Meanwhile, size of board commissioner and leverage has no significant impact toward CSR disclosure.
PENGARUH PENGENAAN PAJAK PERTAMBAHAN NILAI DAN CUKAI ROKOK TERHADAP SKEMA FINANSIAL PRODUK ROKOK Fadillah, Reza; Kiswara, Endang
Diponegoro Journal of Accounting Volume 1, Nomor 1, Tahun 2012
Publisher : Diponegoro Journal of Accounting

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Abstract

The aim of this research was to analyze the effect of cigarette excise tax and value added tax of cigarette price per unit, sales revenue, and production volume to tobacco companies listed in the customs office in Surakarta during the years of 2008 and 2009 either wholly or altogether.There were five variables in this research that consist of two independent variables namely excise per unit and value added tax per unit and three dependent variables that are cigarette price per unit, sales revenue, and production volume. Statistical method used in this research is multiple regressions.According to the results of research, it can be concluded that cigarette excise tax per unit and value added tax per unit only have the effect of cigarette price per unit both separately and collectively.

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