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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
PENGARUH NILAI ASET TIDAK BERWUJUD DAN PENELITIAN DAN PENGEMBANGAN TERHADAP NILAI PASAR PERUSAHAAN (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2009-2010 ) Letsa Soraya; 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 whether intangible assets value in 2009 and 2010 is difference. This study also aims to examine the influence of intangible assets value (INTAV)  and research&development on corporate market value. This study used purposive sampling method with criteria as follows : (1) Manufacturing companies listed and actively traded on Indonesia Stock Exchange (IDX) during 2009-2010, (2) Manufacturing companies that published financial statement at 31 December 2009 and 31 December 2010 completely, (3) Manufacturing companies whose a record of stock price at the time of closing, and (4) Manufacturing companies whose INTAV positive. Based on these criteria, obtained 255 companies over two year period of observation. Then, there are 8 companies which didn’t publish financial statement completely, 114 whose INTAV negative, and 13 samples that included outlier should be excluded from samples of observation. So, the final sample is 120 firms. Two analysis used to test the hypotheses are multiple regression analysis and t-test. The result showed that (1) intangible assets value and research&development have a positive and significant influence on corporate market value (CMV), (2) intangible assets value in 2009 and 2010 is difference.
PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar Di Bursa Efek Indonesia Tahun 2009-2011) Kusuma Wardani, Nurul; Januarti, Indira
Diponegoro Journal of Accounting Volume 2, Nomor 2, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims  to analyze the effect of firm characteristics on the disclosure of corporate social responsibility. Disclosure of corporate social responsibility is the dependent variable in this study as measured by Key Success Factors are based on the Performance of Social containing 78 indiktor measuring corporate social responsibility. The independent variables were studied. commissioners size, profitability, and leverage. The independent variables were studied Commissioners size, profitability,and leverage.The sample is a manufacturing company listed on the Indonesia Stock Exchange in the year 2009 to 2011. The sample is a manufacturing company listed on the Indonesia Stock Exchange in the year 2009 to 2011. The sample was selected using purposive sampling method and obtained a sample of 140 companies. Analysis data was performed with the classical assumption test and hypothesis testing multiple regression analysis. Analysis data was performed with the classical hypothesis testing Assumption test and linear regression method.The results of this study indicate that the variable size of the board of commissioners and a significant positive effect on the profitability of corporate social responsibility disclosure. The results of this study indicate that the variable size of the board of Commissioners and a significant positive effect on the profitability of corporate social responsibility disclosure. While significant negative leverage variable on the disclosure of corporate social responsibility. While significant negative leverage variable on the disclosure of corporate social responsibility.
ANALISIS PENGENAAN PAJAK FINAL PERUSAHAAN JASA KONSTRUKSI (Studi Kasus pada Perusahaan Jasa Konstruksi di BEI Periode Tahun 2009-2011) Novitasari, R. A. Annisa; Zulaikha, Zulaikha
Diponegoro Journal of Accounting Volume 2, Nomor 2, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

This research is a case study to analyze the final tax on construction services company listed on the Indonesia Stock Exchange (BEI), are PT. Adhi Karya and PT. Wijaya Karya. The purpose of the study is to determine whether the calculation of corporate income tax liability is in accordance with Government Regulation No. 51 of 2008 jo. Government Regulation No. 40 of 2009 and Act No. 36 of 2008 as well as whether the final taxation of construction company on the Stock Exchange in the tax burden more onerous or otherwise payable outstanding tax burden becomes lighter. Data from this study were obtained from the financial statements and annual reports of construction services company taken from the IDX website. Determination of the sample of this study is fiscal year 2009-2011. The method of analysis used in this research is descriptive quantitative by using different test t-test. The research concludes that the corporate income tax calculations are in accordance with applicable regulations, and the calculation of the final tax burden is higher than the tax burden is not final. It is more burdensome in the income tax liability payable primarily Taxpayers can no longer compensate for the loss the previous year and did not fulfill the principle of fairness in taxation. But the final rates further simplify the calculation and simplify the delivery of income tax.
PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP CSR DISCLOSURE DAN IMPLIKASINYA TERHADAP EARING PER SHARE Mita Septiani; Siti Mutmainah
Diponegoro Journal of Accounting Volume 2, Nomor 2, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

This study examined the influence of firm characteristics to Corporate Social Responsibility Disclosure (CSRD) and the implications to Earning Per Share (EPS). This study was divided into two parts. The first part was to test the influence of  firm characteristics to the CSRD. The second part was to test the influence of the CSRD to EPS.This study used two regression models. The first regression model using multiple linear regression analysis that examined the effect of firm characteristics on the company CSRD. The second model using linear regression analysis that examined the effect of CSRD on EPS. The sample is annual report manufacture companies listed on the Indonesia Stock Exchange in 2010-2011.The results of this study indicate that in the first regression model, the characteristics of companies consisting of firm size and board of commissioners have a positive influence to CSRD that made by firm. Other variables consisting of profitability, level of leverage, management ownership and audit committee do not affect the CSRD. For the second model, CSRD have a positive effect to the earning per share. 
FAKTOR-FAKTOR YANG MEMPENGARUHI KEPUTUSAN PENERIMAAN AUDITOR PADA KANTOR AKUNTAN PUBLIK DI SEMARANG Nessya Dina Nurdiani; Basuki Hadiprajitno
Diponegoro Journal of Accounting Volume 2, Nomor 2, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aimed to give empirical evidence concerning about criterias is needed by Recruiters for accepting auditors in the Public Accounting Firms upon Semarang city. Variable that used in this study were Subjective Qualifications, Interpersonal Attraction, Perceived Similarism, Objective Qualifications, Physical Attraction, Dress Effect, Gender, and Competency as Independent Variable with Hiring Decisions were Accepted and Rejected as Dependent Variable. This study used the empirical purposive sampling technique for collected the datas. The size of the sample in this study were 40 sample. Respondent in this study were Recruiters is Public Accounting Firms Semarang employees that participated in the intervew process and hiring decisions process of auditor. Data analyzis used analysis of logistic regression. The results of this study showed not all hypothesis were accepted. The results of the analysis showed factors were Subjective Qualifications, Perceived Similarity, Objective Qualifications, and Competency about hiring decisions process of auditor has signifficant and positive impact on accepted hiring outcomes. This was showed that Recruiters excited with applicant (auditor) who had positive criterias will have bigger chance to accept in Public Accounting firms on Semarang. 
ANALISIS TERHADAP PENERAPAN THEORY OF CONSUMER ACCEPTANCE TECHNOLOGY PADA E-SPT Prita Saraswati; Endang Kiswara
Diponegoro Journal of Accounting Volume 2, Nomor 2, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to predict the factors that influence taxpayer behavior towards the use of E-SPT interests in Indonesia. This research is a replication of the study Kulviwat, et al. (2007) that integrates Technology Acceptance Model (TAM) by Pleasure, Arousal, and Dominance (PAD) into a model of Consumer Acceptance Technology (CAT). The research was conducted on corporate taxpayers in Jakarta, Indonesia. The object of this research is the application of taxes in particular E-SPT was developed by the Indonesian Directorate General of Taxation. The sample used in this study were 57 companies that have used the tax application in particular E-SPT. Data analysis method used is Smart PLS 2.0.This study uses the variable perceived of relative advantage, perceived usefulness, perceived ease of use, pleasure, arousal, dominance, attitudes, and intentions in using E-SPT. The results of this study indicate that the taxpayer attitudes are the main factors affecting the taxpayers interest in using e-SPT. Consumer Acceptance Technology (CAT) can be integrated as a research model for explaining the corporate taxpayers to use E-SPT.The results of this study showed that the perceived of relative advantage, pleasure, arousal, and dominance have significant and positive impact on the attitude required to use E-SPT. Perceived usefulness and perceived ease of use have no significant effect on the attitude of taxpayers to use E-SPT. So, to increase the use of E-SPT returned by the taxpayer perceived of relative advantage, pleasure, arousal, and dominance of E-SPT need to be improved. 
PENDETEKSIAN KECURANGAN LAPORAN KEUANGAN MELALUI FAKTOR RISIKO TEKANAN DAN PELUANG (Studi Kasus pada Perusahaan yang Mendapat Sanksi dari Bapepam Periode 2002-2006) Martantya Maudy Rahmanti; daljono daljono
Diponegoro Journal of Accounting Volume 2, Nomor 2, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to obtain empirical evidence about the effectiveness of the fraud triangle ispressure, opportunity, and rationalization in detecting financial statements fraud. Based on thetheory of fraud triangle Cressey adopted in SAS 99, the researchers developed a variable that canbe used to proxy the size of the components of the pressure and opportunity. The variables of thefraud triangle used is pressure consisting of financial stability are proxied by asset growth(AGROW), external pressure are proxied by leverage (LEV), managerial ownership are proxied bythe presence or absence of share ownership by insiders (OSHIP), and financial targets are proxiedby the return on assets (ROA), and opportunity consisting of effective monitoring proxied by theproportion of independent commissioners (IND). Data on indications of financial statements fraudin this study obtained from the annual report and press releases Bapepam during 2002 - 2006 asthe dependent variable. Total sample was 62 companies, consisting of 31 companies who violatedBapepam contain elements of fraud as well as sanctions, and 31 companies that are not financialstatements fraud (based on the type of industry and the total assets of the same). Testing thehypothesis used the logistic regression method. The results of this study indicated that financialstability are proxied by asset growth and financial targets proxied by ROA significantly related tothe possibility of financial statements fraud. While external pressure, managerial ownership, andineffective monitoring did not significantly influence the likelihood of financial statements fraud,and the size of the company can not be used as control variables in this study.
PENGARUH DIVERSIFIKASI GEOGRAFIS, DIVERSIFIKASI INDUSTRI, KONSENTRASI KEPEMILIKAN PERUSAHAAN, DAN MASA PERIKATAN AUDIT TERHADAP MANAJEMEN LABA Dewi Fatmawati; Arifin Sabeni
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 geographic diversification, industrial diversification, firm ownership concentration, and audit tenure to earnings management in manufacturing companies. Discretionary accrual used as proxy for earnings management is counted by modified  Jones model. Geographic and industrial diversification are measured by the number of firms’ geographic and industrial segments. Firm ownership concentration is measured by percentage of the shares ownership owned by the largest shareholder. Audit tenure is measured by amount of  year of work relation between auditee and the last public accountant firm.This study is undertaken using documentary method and using data from annual reports, financial statements, and IDX. It uses multiple regression technique as method of analysis. There are 95 manufacturing companies listed on IDX in 2011 used as sample.The result of this study indicates that both geographic diversification and audit tenure have positive significant influence to earnings management. The more a company has geographic segments, the higher the company performs earnings management. The longer the audit tenure, the higher the company undertake earnings management as well. Whereas both industrial diversification and firm ownership concentration don’t have significant influence to earnings management.
PENGARUH INTELLECTUAL CAPITAL TERHADAP BUSINESS PERFORMANCE (Studi Persepsi Karyawan PT BPR Setia Karib Abadi Semarang) Hayu Mumpuni, Karlina; Raharja, Raharja
Diponegoro Journal of Accounting Volume 2, Nomor 2, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to analyze the implementation effect of intellectual capital (human capital, structural capital, and customer capital) to business performance (office-workers perceptiveness case on Limited Company of BPR Setia Karib Abadi Semarang). This research is based on the importance of intellectual capital (human capital, structural capital, and customer capital) to create competitive advantage to go into business performance improvement of PT BPR Setia Karib Abadi Semarang.            The endogenous / dependent variable in this study is business performance and the exogenous / independent variable is intellectual capital (human capital, structural capital, and customer capital). The data in this study consist of the primary data that taken from questionnaires distributed directly to the respondent. Data collected from 38 respondents who are office-workers in various divisions of PT BPR Setia Karib Abadi Semarang. The hypothesis in this study were analyzed using analysis techniques PLS (Partial Least Square) trough the smartPLS software.            The results of this research showed that human capital have negative and no significant impact on business performance,  structural capital have positive and significant impact on business performance, customer capital have positive and significant impact on business performance, meanwhile intellectual capital (human capital together with customer capital and structural capital) have positive and significant impact on business performance.
PENGARUH KARAKTERISTIK CORPORATE GOVERNANCE TERHADAP EFFECTIVE TAX RATE (STUDI EMPIRIS PADA BUMN YANG TERDAFTAR DI BEI 2009-2011) Rodhian Hanum, Hashemi; Zulaikha, Zulaikha
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 Corporate Governance Characteristics consisting of:Independent Commissioner, Audit Committee and the Institutional Shareholders on the EffectiveTax Rate. This study is an empirical research with the purpose of sampling techniques in datacollection. Secondary data obtained from financial statements that have been privatizedgovernment enterprises and listing on the Stock Exchange during the year 2009 to the year 2011.Multiple regression analysis was conducted using SPSS version 16.00 for windows. The test resultsshowed that of the three hypotheses proposed hypothesis none accepted hypothesis. Hypothesis 1(the proportion of independent commissioners positive effect on effective tax rate), hypothesis 2(the size of the audit committee is a positive influence on effective tax rate) and hypothesis 3(institutional investors a positive effect on effective tax rate).

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