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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 PENERAPAN INTERNATIONAL ACCOUNTING STANDARD (IAS) 41 PADA PT. SAMPOERNA AGRO, Tbk Adita Adita; Endang Kiswara
Diponegoro Journal of Accounting Volume 1, Nomor 1, Tahun 2012
Publisher : Diponegoro Journal of Accounting

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Abstract

Biological assets are plant and animal live which have biological transformation. Biologicaltransformation consists of a process of growth, degeneration, production, and procreation thatcause qualitative and quantitative changes. Standards which arrange the biological asset is IAS 41.The analysis of this study was conducted using comparative qualitative method through a casestudy in one of the farm company which is listed in Indonesia Stock Exchange, PT. SAMPOERNAAGRO, Tbk. The data which is used is secondary data from annual report in 2011. The analysis ofthis data was processed using descriptive quantitative method in order to find the impact of theapplication of IAS 41 in that company. The results of this study showed there was no significantdifferent between the measurement, recognition, and disclosure of biological assets before andafter applied IAS 41. But when IAS 41 was applied there was no confession about the existence ofaccumulation depreciation, so that there is an increase of those biological assets. Themeasurement of biological assets used fair value so that it is more relevant than today. Thebiological assets are grouped based on the age of the plant to measure the fair value.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI ISLAMIC SOCIAL REPORTING PERUSAHAAN - PERUSAHAAN YANG TERDAPAT PADA DAFTAR EFEK SYARIAH TAHUN 2009-2011 Septi Widiawati; Surya Raharja
Diponegoro Journal of Accounting Volume 1, Nomor 1, Tahun 2012
Publisher : Diponegoro Journal of Accounting

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Abstract

The study aims to analyze the factors that may influence the companies that performed among List of Sharia Securities (Daftar Efek Syariah - DES) for years 2009-2011 to provide Islamic social reporting disclosure. DES are collection of securities that are not contradict with Islamic principles and have been approved by Bapepam-LK. DES are guide for Islamic mutual fund to put their funds and for Muslim investor to invest in Islamic securities. The factors are company’s characteristic that consists of firm size, profitability, industry type and classification of banks. In accordance to ISR index was knew how great the role of the company in conducting islamic social disclosure. The annual reports as data which can be obtained in Indonesian Stock Exchange and hypothesis testing using multiple liniear regression. The result of study examined that all factors have a significant to ISR disclosure.
PENGARUH KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN DENGAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY DAN STRUKTUR GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL PEMODERASI Niyanti Anggitasari; Siti Mutmainah
Diponegoro Journal of Accounting Volume 1, Nomor 1, Tahun 2012
Publisher : Diponegoro Journal of Accounting

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Abstract

This research is to investigate the influence of corporate social responsibility disclosure and good corporate governance structures to relationship between financial performance and firm value. . The aim of this research is to find empirical proof about (a) the influence of financial performance to firm value, (b) the influence of independent commissioners as moderating variable in the relationships between financial performance and firm value, (c) the influence of institutions ownership as moderating variable in relationships between financial performance and firm value, (d) the influence of managerial ownership as moderating variable in relationships between financial performance and firm value,(e) the influence of audit committee as moderating variable in relationships between financial performance and firm value,(f) the influence of disclosure CSR as moderating variable in relationships between financial performance and firm value. ROA is used as the proxy of  financial performance and Tobins Q is used as the proxy of firm value. The sample of this research is manufacture firms which is listed on Indonesia Stock Exchange (IDX) over 2007-2010. The research sample are 24 firms with 96 observations. The analysis methods of  this research use simple regression analysis for hypothesis 1 and multiple regression analysis with the Moderated Regression Analysis (MRA) for hypothesis 2 until 6. The results of this research show that ROA doesn’t have significant influence to Tobins Q, meanwhile the analysis with the moderating variable MRA shows that independent commissioners, managerial ownership and audit committee can’t moderate in relation between ROA and Tobins Q. Institutions ownership and CSR disclosure moderate in relation between ROA and Tobins Q that it shows positive significant influenence.
FAKTOR–FAKTOR YANG MEMPENGARUHI KEMAUAN UNTUK MEMBAYAR PAJAK DENGAN KESADARAN MEMBAYAR PAJAK SEBAGAI VARIABEL INTERVENING (Studi Kasus Wajib Pajak Orang Pribadi Yang Melakukan Pekerjaan Bebas Yang Terdaftar Di KPP Pratama Semarang Tengah Satu) Rahman Adi Nugroho; Zulaikha Zulaikha
Diponegoro Journal of Accounting Volume 1, Nomor 1, Tahun 2012
Publisher : Diponegoro Journal of Accounting

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Abstract

This research aimed to find factors that affect taxpayers willingness to pay taxes, case study on individual taxpayers who perform as a freelancer that registered at KPP Pratama Semarang Tengah Satu. As these factors are the realizaliton of tax paying knowledge and understanding of taxation laws, and a good perception of the effectiveness of the tax system. Data was collected by using a random sampling toward 80 respondents from questionnaire distribution. After the data was collected, the data was analyzed by using the SPSS program to test whether the model used in this study quite appropriate as the model analyzed. Then the regression analysis was used to test the relationship between the variables above. The results of this research indicated that knowledge and understanding of taxation law, service quality, and a good perception of the effectiveness of the taxation system had a significant effect toward willingness to pay taxes. Also awareness  to pay taxes had a significant effect toward willingness to pay taxes.
PENGARUH FAKTOR INTERNAL DAN EKSTERNAL PERUSAHAAN TERHADAP NILAI PERUSAHAAN (Studi Empiris pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia Periode 2007-2010) Noerirawan, Moch. Ronni; Muid, Abdul
Diponegoro Journal of Accounting Volume 1, Nomor 1, Tahun 2012
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aimed to investigate the influence of internal and external factors on firm value in the study period of 2007-2010. In this study the internal factors that asset growth, funding decisions, and dividend policy. While external factors, namely firm inflation and interest rates. This study uses multiple regression analysis to test the hypothesis. The population in this study is a manufacturing company listed on the Indonesia Stock Exchange. The sample in this study is determined by purposive sampling. Of the 128 companies, has acquired 32 companies that distribute dividends for 4 consecutive years. The results showed that the growth of assets and dividend policy have significant positive effect on firm value, the inflation rate is not significant positive effect on firm value, negatively affect funding decisions no significant effect on firm value, and the interest rate a significant negative effect on firm value.
PENGARUH ELEMEN PEMBENTUK INTELLECTUAL CAPITAL TERHADAP NILAI PASAR DAN KINERJA KEUANGAN PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) Entika, Nova Lili; Ardiyanto, Didik
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 investigate the relation between intellectual capital and firms market value and financial performance on banking company - Return on Equity ( ROE), Return on Assets (ROA) and Growth Revenue (GR). The model that used to measure intellectual capital was using Value Added Intellectual Coefficient (VAIC) or separately-using Capital Employed (VACA), Human Capital (VAHU), and Structural Capital (STVA. This study used 95 banking company data that listed in Indonesia Stock Exchange (IDX) for five years 2006-2010. This study used multiple linear regression for data analysis. The results showed that intellectual capital (VAIC) has an impact to firms market value and financial performance (ROA and, ROE). VACA and STVA have a positive impact to the market value (MtBV) and financial performance (ROE and ROA) while VAHU has no impact on firms market value ( MtBV) and negatively affects on ROE.
PERSEPSI MAHASISWA AKUNTANSI DAN AKUNTAN PENDIDIK TERHADAP KOMPETENSI YANG DIBUTUHKAN LULUSAN AKUNTANSI Tri Riczqi Srihadi Putri; Puji Harto
Diponegoro Journal of Accounting Volume 1, Nomor 1, Tahun 2012
Publisher : Diponegoro Journal of Accounting

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Abstract

This study investigates what competencies accounting students and accounting academics perceive have been developed during an undergraduate course, and compare this to competencies that they believe need for career success. The questionnaire in this study is a questionnaire that has been used previously by Kavanagh (2008), which was adapted from Albrecht and Sack (2000). The questionnaire used was tested validity and reliability. The method of analysis used is paired sample t-test. The results showed that there is a large discrepancy between the two.
PENGARUH PERSEPSI PELAKSANAAN SENSUS PAJAK NASIONAL DAN KESADARAN PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK DI LINGKUNGAN KANTOR WILAYAH DIREKTORAT JENDERAL PAJAK DAERAH ISTIMEWA YOGYAKARTA Rinta Mulia Dewinta; Muchamad Syafruddin
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 factors that influence tax compliance in the Regional Tax Office Special Region of Yogyakarta. Research desain is survey research using questionnaire as instrument. The respondents of this research are taxpayer’s especially business owners who are in the business district, high-rise building or office and have stickers of Sensus Pajak Nasional. This research use the perception of Sensus pajak Nasional and tax awareness as independent variable on taxpayer’s compliance as dependent variable. Data analysis was performed using multiple linear regression analysis with SPSS 20.00 for windows. The findings of this research show that, the effect of : (1) perception of Sensus pajak Nasional on taxpayer’s compliance is positive and significant. (2) tax awareness on taxpayer’s compliance is positive and significant.
Pengaruh Persepsi Wajib Pajak tentang Kualitas Pelayanan Fiskus terhadap Kepatuhan Wajib Pajak dengan Kondisi Keuangan Wajib Pajak dan Preferensi Risiko sebagai Variabel Moderating (Studi Empiris terhadap Wajib Pajak Orang Pribadi di Kota Semarang) Putut Tri Aryobimo; Nur Cahyonowati
Diponegoro Journal of Accounting Volume 1, Nomor 1, Tahun 2012
Publisher : Diponegoro Journal of Accounting

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Abstract

This research aims to examine the effect perception of tax service quality on taxpayer’s compliance. This research also aims to examine the moderating effect of  financial condition of taxpayer’s and risk preference for the relationship between perception of tax service quality with taxpayer’s compliance. The sampling method of this research used convenience sampling with a sample of 200 respondent from individual taxpayer’s in Semarang city. The research data used are the primary data by questionnaire which have contained respondent answer’s. In this research, data analysis used by Moderated Regression Analysis. The result of this study indicates that the effect perceptions of tax service quality, financial condition of taxpayer’s and risk preference is positively and significantly related with taxpayer’s compliance. Furthermore, both of moderating variable which the moderating effect of financial condition of taxpayer’s dan risk preference is positively and significantly related with taxpayer’s compliance.
PENGARUH SIZE, PROFITABILITAS, PROFILE, LEVERAGE DAN UKURAN DEWAN KOMISARIS TERHADAP PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA Dewi Yulfaida; Zulaikha Zulaikha
Diponegoro Journal of Accounting Volume 1, Nomor 1, Tahun 2012
Publisher : Diponegoro Journal of Accounting

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Abstract

The motivation of this research about corporate social responsibility disclosure is due to a difference in the results of research (research gap) conducted by several previous studies. The purpose of this study is to empirically examine whether the size, profitability, profile, Leverage and the size of the commissioners board affect the disclosure of social responsibility in manufacturing companies that go public in Indonesia Stock Exchange. Population taken as the object of observation amounted to 148 manufacturing companies in Indonesia Stock Exchange in the period 2007-2010. Determination of the sample was made by applying purposive sampling method in which sampling was taken based on certain criteria. A sample of (n) = 39 companies has been obtained.

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