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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 81 Documents
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Search results for , issue "Volume 2, Nomor 3, Tahun 2013" : 81 Documents clear
PERSEPSI KEADILAN PAJAK TERHADAP PERILAKU KEPATUHAN WAJIB PAJAK ORANG PRIBADI (WPOP) Dian Anggraeni Berutu; Puji Harto
Diponegoro Journal of Accounting Volume 2, Nomor 3, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

This research aimed to examine the perception of tax fairness dimensions on tax compliance behaviour of individual tax payer. Richardson and Giligant (2005) identified five of tax fairness dimension: general fairness and distribution of tax burden, exchanges with the government, special provisions, preferred tax rate structure, and self interest towards individual tax payers compliance. This study used a questionnaire survey design as an instrument.            In this study, a sample of individual tax payers is working as an entrepreneur various industries, civil servants (PNS) and private sector employees. The number of samples used are 118 individual tax payers. Sampling technique in this research  using purposive sampling techniques (based on criteria samples). The method of analysis used in this research is multiple regression.            The findings of this research show that (1) the structure of the preferred tax rates (preferred tax rate structures) positive effect on the level of individual taxpayer compliance significantly and (2) personal interest (self-interest) positive effect on the level of individual taxpayer compliance significantly.
PERSEPSI TERHADAP E-GOVERNMENT PADA PEGAWAI DIREKTORAT JENDERAL PERBENDAHARAAN Putu Jaya Permana; Sudarno Sudarno
Diponegoro Journal of Accounting Volume 2, Nomor 3, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aimed to analyze employees of Directorate General of Treasury perception towards e-government that measure the effect of system quality, information quality, perceived usefulness and perceived ease of use towards e-government user acceptance. There were five variables in this research that consist of four independent variables namely system quality, information quality, perceived usefulness and perceived ease of use and one dependent variable namely e-government acceptance. Statistical method used in this research is multiple regressionThe results of this study showed that perceived usefulness and perceived ease of use significantly affect user acceptance of Directorate General of Treasury e-government. 
PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2009-2011 Anisa Agni Putri; Agus Purwanto
Diponegoro Journal of Accounting Volume 2, Nomor 3, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

The objectives of this study are to analyze the impact of intellectual capital on firm performance(ROA,ROE,RG,EP). This research to analyze the impact of HCE,SCE,CEE on firm performance(ROA,ROE,RG,EP) and VAIC on firm performance (ROA,ROE,RG,EP).This research used banking company data that listed in Indonesia Stock Exchange (IDX) 2009-2011. The model that used to measure intellectual capital was Pulic model agregatly-using Value Added Intellectual Coefficient (VAIC) or separately-using Human Capital Efficiency (HCE), Structural Capital Efficiency (SCE), dan Capital Employed Efficiency (CEE). The result show: (1) SCE an impact on ROA. (2) SCE an impact on ROE. (3) VAIC an impact on ROE.
PENGARUH KINERJA KEUANGAN, UKURAN PERUSAHAAN DAN CORPORATE GOVERNANCE TERHADAP PENGUNGKAPAN SUSTAINABILITY REPORT Mega Putri Yustia Sari; Marsono Marsono
Diponegoro Journal of Accounting Volume 2, Nomor 3, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

Sustainability report disclosure in Indonesia has left the initial phase. Now the number of corporate that reveal sustainability report is increasing from the previous period. The aim of this research is to examine the effects of financial performances, firm size and corporate governance to the sustainability report disclosure. The population of this research is listed companies in the BEI (Bursa Efek Indonesia) in the year 2009-2011. The selection of this sample uses purposive sampling method. Based on purposive sampling method, the samples of firms that publish sustainability report are 23 companies. Results of this research indicate that audit committee and board of commissioner independence have a positive effect on sustainability report disclosure. The profitability variable have a negative effect on sustainability report. While liquidity, leverage, firm activity, firm size and board of director showed no effect on sustainability report disclosure. The results showed that financial performances have not full effect to the sustainability report.
ANALISIS KINERJA KOMPREHENSIF DENGAN BALANCED SCORECARD PADA PT. KERETA API INDONESIA (Studi Kasus Pada PT. KAI DAOP IV Semarang) Aloysius Christian Rico Aditama; Endang Kiswara
Diponegoro Journal of Accounting Volume 2, Nomor 3, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to measure the performance of PT. Kereta Api Indonesia uses comprehensive performance measurement. This study uses the Balanced Scorecard, which is used to measure the performance of the financial perspective, customer perspective, internal business perspective, and learning and growth perspectives. Data for this study were 32 employee questionnaires, 305 questionnaires customer, and the annual report of PT Kereta Api Indonesia in 2011.Results indicate that the performance of PT. Kereta Api Indonesia as a whole is good. In the financial perspective with the indicators of liquidity ratios, solvency ratios, and profitability ratios showed a good performance. For the customer perspective shows good performance with a value of 3,408. At the company's internal business perspective  can already do a good innovation. And for growth and learning perspective suggests that the level of employee satisfaction was satisfactory with a value of 3.268. From the research data, it can be concluded that by using the Balanced Scorecard can provide performance evaluation PT Kereta Api Indonesia to be more performance in the next period.
ANTESEDEN PARTISIPASI ANGGARAN: GAYA KEPEMIMPINAN, ASIMETRI INFORMASI, DAN PENGGUNAAN REALISASI ANGGARAN SEBAGAI ALAT EVALUASI (STUDI KASUS SATKER DI WILAYAH PEMBAYARAN KPPN SELONG) Fauzi, Achmad; Haryanto, Haryanto
Diponegoro Journal of Accounting Volume 2, Nomor 3, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

The main purpose of this study is to explore the causes or antecedents of budget participation in the public sector organization. The study focuses on the reasons why superiors encourage the budget participation of their subordinates and use several theoretical perspectives including leadership theory, agency theory and organizational justice. Data used in this study is obtained using questionnaires method. From 120 questionnaires which were distributed to the treasury managers in government offices under the KPPN Selong budgets payment area, 88 (73,33 %) questionnaires were sent back but only 69 questionnaires could be used for analyse. The data was analyzed with Multiple Linear Regression using IBM SPSS 16 program. The result of this study proves that evaluative use of budget realization has positive and significant relationship with superiors encourage of budget participation, in which case, the study argues, the superiors encourage participation because of concerns about organizational justice. This study also found that the evaluative use of budget realization and budget participation relationship are significantly mediated by superiors encourage in budget participation as an intervening variable. The two hypothesis about relationship between considerate leadership style with superior encourage budget participation and relationship between information asymmetry with superior encourage budget participation is not supported.
PENGARUH UKURAN PERUSAHAAN, RASIO LEVERAGE, INTENSITAS MODAL, DAN LIKUIDITAS PERUSAHAAN TERHADAP KONSERVATISME PERUSAHAAN (Studi pada Perusahaan yang Belum Menggunakan IFRS) Willyza Purnama H; Daljono Daljono
Diponegoro Journal of Accounting Volume 2, Nomor 3, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the influence of firm size, leverage ratio, capital intensity, and liquidity for corporate conservatism. Corporate conservatism is a dependent variable in this study that measured by non operating accrual. Independent variable in this study are firm size, leverage ratio, capital intensity, and liquidity. The samples of this research are the manufacturing firms that taken randomly and listed in Indonesian Stock Exchange in 2008 -2010. The samples are collected using random sampling method and resulted 82 firms become the samples. Hyphoteses testing using OLS (Ordinary Least Square) regression analysis.By using proxy non operating accrual for corporate conservatism, the result of the research indicates different result from previous research. Therefore, this study conclude that firm size, and capital intensity affect the corporate conservatism significantly. But leverage ratio and liquidity don’t affect the corporate conservatism significantly. Seen by simultaneous test, this study also proves that firm size and capital intensity have big contribution in affecting corporate conservatism. And corporate is consistently decreasing asset and income to be more conservative than increasing liability and cost.
ANALISIS PENGARUH CORPORATE GOVERNANCE TERHADAP PRAKTIK MANAJEMEN LABA (Studi pada Perusahaan Manufaktur di Indonesia) Rafdan Anggana, Gea; Prastiwi, Andri
Diponegoro Journal of Accounting Volume 2, Nomor 3, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this research is to analyze the impact of corporate governance mechanism towards earning management. The independent variables in this research, which represent the corporate governance mechanism are independent commissionaire, audit committee, external auditor quality and also managerial ownersip with control variables including leverage and company size. Earning management, as the dependent variable, in this research is measured by discretionary accrual as the proxy of earning management. Data used in this research is annual report and audited financial report from each company, published through website www.idx.co.id   The sample used in this research are manufacturing companies listed in Indonesian Stock Exchange during 2008 up to 2011. The data collection method used in this research is purposive sampling, resulted 140 obseravtions during four years from 35 companies.   This research conclude that independent commissionaire, external auditor quality and managerial ownership have the significant and negative impact towards earning management. On the other contrary, audit committee doesn’t significantly influence earning management. Generally, from this research, good corporate governance mechanisms significantly affect the earning management.
MANAJEMEN LABA MELALUI TRANSAKSI PIHAK ISTIMEWA DI SEKITAR PENAWARAN SAHAM PERDANA Ridha Yani Herman; Shiddiq Nur Rahardjo
Diponegoro Journal of Accounting Volume 2, Nomor 3, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

Publishing of the prospectus is expected to provide investors with a relevant information before investing and used to assess company that will go public. The limited information sourced from prospectus that owned by investor regarding condition of company will lead to information asymmetry. This condition is used by managers to perform earnings management. The purpose of this study is to examine the influence of related party transaction about earnings management in periode before initial public offering (IPO). The population of this study is 38 samples from non-financial firms that conduct IPO’s in the Indonesia Stocked Exchange in 2001 to 2011. The sampling method used for this study is purposive sampling. Paired Sample t-test is used to examine whether significant earnings management which is proxied by ROA among the firm sample for t-1, t=0, and t+1 around the IPO and multiple linear regression is used to RP Sales, RP Purchases, and firm size to effect of earnings management. The result of this study has established that significant changes between ROAt=0 with ROAt-1 IPO period, the related party sales transaction (RP Sales) and firm size significant positive effect of earnings management. However, this study indicate that the related party purchases transaction (RP Purchases) do not has a significant effect of earnings management.
PENGARUH KOMPETISI PENGADAAN PUBLIK TERHADAP BELANJA PEMERINTAH (STUDI EMPIRIS PADA PUSAT LAYANAN PENGADAAN SECARA ELEKTRONIK KEMENTERIAN KEUANGAN) Asep Rudi; Haryanto Haryanto
Diponegoro Journal of Accounting Volume 2, Nomor 3, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

This study is aimed to explore the impact of competition in public procurement on government expenditure. Using competitive bidding model adapted from previous research this study tries to analyze the effect of competition in terms of number, distance and net assets of bidders and project size on construction cost. Using data on e-tenderring process of 50 construction projects in the e-procurement unit in Ministry of Finance, linear regression analysis proves that under competitive e-tenderring process number and net assets of bidders and project size negatively effect construction cost. However, the distance of bidders has no effect on construction cost. This study also proves that those variables simultaneously effect costruction cost. This results then show that competition in public procurement negatively effects government expenditure.

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