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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 75 Documents
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Search results for , issue "Volume 2, Nomor 2, Tahun 2013" : 75 Documents clear
MINIMALISASI TAX EVASION MELALUI TARIF PAJAK, TEKNOLOGI DAN INFORMASI PERPAJAKAN, KEADILAN SISTEM PERPAJAKAN, DAN KETEPATAN PENGALOKASIAN PENGELUARAN PEMERINTAH (Studi Empiris pada Wajib Pajak Orang Pribadi di Wilayah KPP Pratama Pekanbaru Senapelan) Inggrid Permatasari; Herry Laksito
Diponegoro Journal of Accounting Volume 2, Nomor 2, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

Tax revenues are very important in securing the state budget and the balance between national economic conditions and the global economic unification. However, in reality there are many taxpayers who do not obey the tax laws by doing tax evasion. This study aimed to describe and analyze the influence of perception on tax rates, technology and information og taxation, taxation fairness, and accuracy allocation of government expenditure to minimize tax evasion.The research was conducted by survey method to individual taxpayers in Pekanbaru, which is obtained by incidental sampling. Data collection method used surveys and questionnaires, and then the data were analyzed using descriptive analysis and multiple regression analysis.The results of this study prove that the tax rates have a positive and significant impact on tax evasion, and technology and information of taxation, taxation fairness and accuracy allocation of government expenditure have a negative and significant impact on tax evasion, both partial and simultaneous. Variable tax rates provide the greatest influence on tax evasion because it has a beta value of 0,22 while the variable technology and information of taxation provide the smallest influence on tax evasion because it has a beta value of -0.01. Variable tax rates, and technology and information of taxation, taxation fairness, and the accuracy allocation of government expenditure can be used to describe tax evasion of 78%.
The Analysis of Information Content towards Greenhouse Gas Emissions Disclosure In Indonesia’s Companies Siska Pradini, Harlinda; Kiswara, Endang
Diponegoro Journal of Accounting Volume 2, Nomor 2, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aimed to obtain empirical evidence about the influence of ISO 14001 certifiedEnvironmental Management System, the existence of environment function, report environmentinformation in accordance with the Global Reporting Initiative version 3.1, the rank of PROPER,firm size, companies’ leverage, companies’ profitability and type of industry to the extent ofgreenhouse gas emissions disclosure in Indonesia companies. The population of this study was allof companies listed in Indonesia Stock Exchange (ISX) in 2010 and 2011. Sample consists ofcompanies in agriculture, mining and manufacture sectors that disclosed their greenhouse gasemissions. The total sample was 30 companies, with observation’s period is two years so the totalsample which be checked was 53 reports. Data analysis was performed with the classicalassumption and hypothesis testing that it used regression analysis. The results of this studyindicated that the factor of report environment information in accordance with the GlobalReporting Initiative version 3.1, the rank of PROPER and firm size had significantly influence tothe disclosure of greenhouse gas emissions. Meanwhile, ISO 14001 certified EnvironmentalManagement System, existence of environment function, companies’ leverage, companies’profitability and type of industry had no significant effect on the disclosure of greenhouse gasemissions in Indonesia. Implication of this research showed that practice of greenhouse gasemissions disclosure was still minimize to fulfil ISO 14064-1 guideline.
PENGARUH KONEKSI POLITIK DAN CORPORATE GOVERNANCE TERHADAP AUDIT FEE Primasari, Rahmaddian; Sudarno, Sudarno
Diponegoro Journal of Accounting Volume 2, Nomor 2, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine and analyze the influence of political connections and good corporate governance of the audit fee. Political connections interpreted with government-owned companies and the owner of a company is a politicians. The implementation of good corporate governance using rank CGPI.This study is replication of research Wahab. Populations in this study is a company that follows survey exercised by IICG in the 2007-2011. This research using purpose sampling methods and the analysis used multiple regression.The result of study indicates that the company which has political connections can influence positive and significant to audit fee. Second, good corporate governance can influence positive and significant to audit fee.
PENGARUH PENGADOPSIAN INTERNATIONAL FINANCIAL REPORTING STANDARD TERHADAP CATATAN AUDITOR Dhany Guno Samekto; Muchamad Syafruddin
Diponegoro Journal of Accounting Volume 2, Nomor 2, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to determine the effect of the International Financial Report Standards (IFRS), to understand how to influence the adoption and application of IFRS to the auditor's records.This study attempts to understand developments in the field of auditing and accounting.The study was conducted using quantitative methods using secondary data. The   sampling method used was purposive sampling with the specified character. The sample used in this study were 82, but there are as many as 13 outlayer that the sample to 69. The analysis technique used is linear regression analysis. Analysis is performed either simultaneously with the test and the partial F test through test t test. The results of the analysis indicate that the variable changes in the explanatory notes in accordance IFRS equity adjustments and changes in the amount proposed by the notes accompanying the financial statements in accordance with GAAP have significant to change the number of records auditors before and after IFRS justification.
PENGARUH PENERAPAN GOOD CORPORATE GOVERNANCE TERHADAP RISIKO KREDIT PERUSAHAAN NON KEUANGAN Cendikia Paranandhi; Haryanto Haryanto
Diponegoro Journal of Accounting Volume 2, Nomor 2, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine how the effect of implementation of good corporate governance of the credit risk of non-financial firms. Specifically, this study analyzed the effect of GCG proxied by corporate governance perception index (CGPI) to the credit risk, which is proxied by credit rating and DER. The population of this research are consists of companies listed on Indonesia Stock Exchange in the year 2006-2011. The samples in this study were selected using purposive sampling, consisting of non-financial firms that following assessment scores CGPI by IICG through SWA magazine and has issued bonds in 2006-2011. This study used ordinal logistic regression analysis model to examine the effect of the implementation of good corporate governance on bond ratings and  simple linear regression to examine the effect of the implementation of good corporate governance to the DER.The results of this study indicate that scores CGPI has significantly positive impact on bond rating. This study also indicate that scores CGPI has significantly negative impact on DER.
PENGARUH MANAJAMEN MODAL KERJA DAN RASIO KEUANGAN TERHADAP PROFITABILITAS PADA INDUSTRI MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2011 Antonius Lokollo; Muchamad Syafruddin
Diponegoro Journal of Accounting Volume 2, Nomor 2, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the influence of working capital management and financial ratiostoward profitability. Research was carried out by test the influence of average collection period (ACP), inventory turnover in days (ITID), average payment period (APP), logarithm of sales (LOS), debt ratio(DER) and current ratio (CR) toward net operating profitability (NOP).Sampling method used is purposive sampling with criteria as follows: (1) Manufacturing companies listed at Indonesia Stock Exchange (BEI) during 2011 and (2) published financial statements during 2011 completely. Based on these criteria, obtained 135 companies over  of observation. Then, there are 14 samples that included outlier should be excluded from samples of observation. So,the last amount of the final sample for observation are 121 firms. Data analysis with multilinier regression of ordinary least square and hypotheses test used partial t – test and adjusted R square. Empirical evidence shows that, partially,average collection period (ACP), inventory turnover in days (ITID), average payment period (APP), debt ratio (DER) and current ratio (CR) have negative significant influence toward profitability (NOP). logarthym of sales (LOS) have positive significant influence toward profitability (NOP). These is indicated by adjusted R ² of the model is 0,462 based on the test result of adjusted R square.
PENGARUH INDEPENDENSI DEWAN KOMISARIS DAN STRUKTUR KEPEMILIKAN PERUSAHAAN TERHADAP KETEPATAN WAKTU PELAPORAN INFORMASI PERUSAHAAN MELALUI INTERNET (Studi Kasus pada Perbankan yang Terdaftar di Bursa Efek Indonesia) Edwardus Randy Ekha Mahendra; Siti Mutmainah
Diponegoro Journal of Accounting Volume 2, Nomor 2, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine and analyze the influence of board independence and corporate ownership structure to the timeliness of corporate internet reporting (TCIR) in banking companies. The timeliness of corporate internet reporting are measured with Abdelsalam and El-Masry’s TCIR criterias, adjusted to the rules and characteristics of companies in Indonesia.   Board independence are measured by two variables, percentage of independent directors and average tenure of directors . Corporate ownership structures are measured by three variables, blockholders ownership, director ownership, and CEO ownership. This study is undertaken using documentary method and using data from annual reports and company website . It uses multiple regression technique as method of analysis. There are 30 banking companies listed on IDX in 2011 used as sample. The result of this study indicates that CEO ownership is positive significant influence to TCIR. Increase CEO ownership, the company will increase their TCIR levels. The difference results is indicated by percentage independent directors, average tenure of directors, blockholders ownership, and directors ownership that don’t have significant influence to TCIR.
ANALISIS PENGARUH KARAKTERISTIK KOMITE AUDIT TERHADAP FINANCIAL DISTRESS Agus Elyanto, Alvin; Syafruddin, Muchamad
Diponegoro Journal of Accounting Volume 2, Nomor 2, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aimed to examine the effect of audit committee characteristics such as the size of the audit committee, the composition of non-executive directors in audit committee, the number of audit committee meetings, and the number of financial literacy in the audit committee of the occurrence of financial distress. The population in this study is an entire company (non-banking) listed in the Indonesia Stock Exchange in 2010 and 2011. Samples were taken by purposive sampling. The criteria of financial distress company is a company with a negative net income in the financial reporting period. Total sample used is 84 companies consist of 42 financial distress companies and 42 non-financial distress companies with the similarity in the industry and accounting reporting period. This study uses logistic regression as statistical tools. The result showed that variable the number of audit committee meetings and the number of financial literacy on the audit committee have a negative and significant relationship with the probability of financial distress, while variable the size of the audit committee and the composition of non-executive directors in audit committee have negative but not significant relationship with the probability of financial distress.
PENGARUH CORPORATE SOCIAL RESPONSIBILITY, KINERJA LINGKUNGAN, DAN STRUKTUR CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Haryati, Rima; Nur Rahardjo, Shiddiq
Diponegoro Journal of Accounting Volume 2, Nomor 2, Tahun 2013
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Abstract

The objectives of this research is to examine the impact of Corporate Social Responsibility, environment and corporate governance structure (public ownership and size of audit commitee) towards financial firm performance. Sample of this research is companies listed on the Indonesia Stock Exchangeand participated in PROPER in 2008 to 2010, which are 63 firms. Purposive sampling was used as sampling method. Data analysis method used was multiple regression analysis. Result of this research indicate that CSR disclosure and public ownership significantly effect on firm performance. However, environment performance and size of audit commitee hasn’t effect towards firm performance.
PENGARUH KARAKTERISTIK PERUSAHAAN, STRUKTUR KEPEMILIKAN, DAN GOOD CORPORATE GOVERNANCE TERHADAP PENGUNGKAPAN TRIPLE BOTTOM LINE DI INDONESIA Karyo Nugroho, Adhy; Purwanto, Agus
Diponegoro Journal of Accounting Volume 2, Nomor 2, Tahun 2013
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Abstract

This study aimed to analyze the effect of firm characteristics, ownership structure, corporate governance disclosure on the triple bottom line in Indonesia. Disclosure of the triple bottom line concept is defined as a result of the company's accounts reflect overall company performance both from the economic, social, and environmental. This study uses nine variables that predicted disclosure could affect the company's triple bottom line. Four variables are indicators of the characteristics of companies that leverage, profitability, liquidity, and industry types. Furthermore, there are three variables that are indicators of the ownership structure of the company is management ownership, foreign ownership, and institutional ownership. Meanwhile, two other variables show indicators of good corporate governance and the size of the board audit committee.This study used a sample of manufacturing firms listed Indonesia Stock Exchange during the period 2008-2011. A total of 200 annual reports of companies that meet the criteria have complete data for the study expressed as a sample. This study uses quantitative and analytical methods used is multiple regression.The results showed that not all of the variables in this study significantly influence the disclosure of the triple bottom line. Only the leverage variable, type of industry, size of board of directors, and audit committees that significantly influence the disclosure by the triple bottom line of the company. Other factors examined in this study such as profitability, liquidity, institutional ownership, management ownership, and foreign ownership does not significantly influence the triple bottom line disclosure by companies.

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