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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 58 Documents
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Search results for , issue "Volume 2, Nomor 4, Tahun 2013" : 58 Documents clear
PENGARUH KEMANFAAATAN NPWP, PEMAHAMAN WAJIB PAJAK, KUALITAS PELAYANAN, SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK (Studi Empiris pada WP OP di Kabupaten Tegal) Siti Masruroh; Zulaikha Zulaikha
Diponegoro Journal of Accounting Volume 2, Nomor 4, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

The level of tax compliance in Tegal Regency is still low, especially individual taxpayers who do business. It can be seen from comparison between the number of registered taxpayers with the number of taxpayers who report tax return. This research aimed to analyze the effect of the benefits of TIN, taxpayer understanding, quality of services, and tax penalties on tax compliance. Primary data collection method used is a survey method using questionnaires media. Sampling was done by convenience sampling method. The number of questionnaires that can be analyzed is 70 questionnaires. Data analysis techniques used in this research is logistic regression analysis.  The results of this research showed that taxpayer understanding had positive and significant effect on tax compliance. Benefits of TIN, quality of services and tax penalties had no significant effect on tax compliance.
ANALISIS PENGARUH RASIO CAMEL DALAM MEMPREDIKSI FINANCIAL DISTRESS PERBANKAN INDONESIA Kurniasari, Christiana; Ghozali, Imam
Diponegoro Journal of Accounting Volume 2, Nomor 4, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

This research aims to analyze the effect of the CAMEL ratio to predict Indonesian Banks’s financial distress. The CAMEL ratio consist of CAR (capital adequacy ratio), NPL (non performing loan), ROA (return on asset), ROE (return on equity), LDR (loan to deposit ratio), and BOPO (operating expense to operating income). The sample of this research was extracted using purposive sampling method, comprising 120 banks taken from Infobank magazine for the period of 2009, 2010, 2011, 2012. From sample, there are 85 banks, consist of 80 nontrouble banks and 5 trouble banks. The statistic methods used to analyze the hypothesis of this research is logistic regression. The resulst of this research show that CAR, NPL, ROA, and ROE have no significant effect on probability of banks’s  financial distress. LDR and BOPO have significant influences on probability of banks’s financial distress.
ANALISIS FAKTOR YANG MEMPENGARUHI MANAJEMEN PAJAK DENGAN INDIKATOR TARIF PAJAK EFEKTIF (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PADA TAHUN 2011-2012) Iqbal Nul Hakim Darmadi; Zulaikha Zulaikha
Diponegoro Journal of Accounting Volume 2, Nomor 4, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

This study examines and analyze the effect of firm size, capital structure (leverage), profitabilty, fixed asset intensity, inventory intensity and tax incentive to tax management using effective tax rates as a indicator. The sample of this study were 73 companies listed in Indonesian Stock exchange for years 2011-2012. Analysis tool used multiple linear regression with t test, F test, and test the coefficient of determination. The result show that there are negative effect of fixed asset intensity and inventory intensity on tax management. Another result show that there are positive effect of firm size on tax management. Capital structure (leverage), profitability and tax incentive were not shown to affect tax management.
ANALISIS PENGARUH DANA PIHAK KETIGA, LDR, NPL, CAR, ROA, DAN BOPO TERHADAP JUMLAH PENYALURAN KREDIT (Studi pada Bank Umum yang Terdaftar di Bursa Efek Indonesia Periode Tahun 2009-2012) Febrianto, Dwi Fajar; Muid, Dul
Diponegoro Journal of Accounting Volume 2, Nomor 4, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

Banks have a major role in the economy, it is not separated from the role of the banks as an intermediary institution. The bank has a duty to collect funds from the public who and then channeled back ini the form of  credit. The lending is not optimal conducted by banks into backgraound of this research. For that to know the influence of third-party funds, loan to deposit ratio (LDR), non performing loan (NPL), capital adequacy ratio (CAR), return on assets (ROA), and operating expenses to operating income ratio (BOPO) to total of loans.            The population used in this study is a commercial bank listed on the Indonesia Stock Exchange (BEI) in the period 2009-2012. By using purposive sampling method, it is obtained as many as 24 banks as the study sample. The method of analysis used in this study is multiple linier regression. In this research also include the classical assumption that normality test, multicollinearity test, autocorrelation test, and heteroscedasticity test.            Results of this study indicate that the third-party funds and loan to deposit ratio (LDR) significant positive effect to total of loans. While non performing loan (NPL), capital adequacy ratio (CAR), return on assets (ROA), and operating expenses to operating income (BOPO) are not significant effect to total of loans.
PENGARUH LEVERAGE TERHADAP MANAJEMEN LABA DENGAN CORPORATE GOVERNANCE SEBAGAI VARIABEL PEMODERASI Naftalia, Veliandina Chivan; Marsono, Marsono
Diponegoro Journal of Accounting Volume 2, Nomor 4, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

This research aimed to analyze the influence of leverage to earnings management and  the ability to analyze the influence corporate governance  consisting of institusional ownership, managerial ownership, audit quality, and independent commisioner in influencing earnings managemen  on the listed manufacturing companies spesifically consumer goods in Indonesia Stock Exchange during years 2009-2011.In this research, there were one dependent variables, one independent variables, and four moderating variables. The dependent variable in this study is earnings management. The independent variable of this study is leverage. Measurement of earnings management using the Modified Jones (1995) as the best estimate of the ability estimate earnings management activities with minimum standard error and standard deviation. Independent variable in this study is leverage. Moderating variable in this study consists of institutional ownership, managerial ownership, quality audits, and independent board.The results showed that leverage significantly influence to earnings management . moderating variables that influence the relationship of leverage to earnings management is institutional ownership. Meanwhile managerial ownership, the proportion of independent board and audit quality is not moderating variables.
PENGARUH PENGUMUMAN LAPORAN AUDIT WAJAR TANPA PENGECUALIAN TERHADAP HARGA SAHAM PADA PERUSAHAAN JASA KEUANGAN DENGAN KUALITAS AUDIT SEBAGAI VARIABEL MODERATING (Studi Empiris pada Perusahaan Yang Terdaftar Di BEI) Doa Tri Arinda; M. Syafruddin
Diponegoro Journal of Accounting Volume 2, Nomor 4, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to investigating the influence annauncement unqualified audit reports on share price. And the influence audit quality on announcement unqualified opinion on share price at financing firm which list bursa efek indonesia.A even study conductd for investigating influence announcement unqualified audit reports on share price . And for investigating influence audit quality on announcement unqualified audit report on share price of financial firm list Bursa Efek Indonesai (BEI) during the period 2007,2008,2009,2010 and 2011.The conclusions of the study showed that there is no clear or significant influence of announcement unqualified audit reports on share price .And not significant also of influence audit quality on announcement unqualified audit report on shre price.
PENGARUH STRUKTUR KEPEMILIKAN DAN KUALITAS AUDIT TERHADAP MANAJEMEN LABA Noviatara Dwi Putri; Etna Nur Afri Yuyetta
Diponegoro Journal of Accounting Volume 2, Nomor 4, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

This research aims to analyze the effects of ownwership structure and audit quality on earning management of manufacturing sector in Indonesia’s companies The sample in this study were manufacturing sector companies listed in Indonesian Stock Exchange (IDX) in the periode 2009-2011. The number of sample used were 39 companies listed were taken by purposive sampling. The analysis method of this research used multiple linear regression analysis. The result of this research showed that ownership of managerial and audit firm size had negative and significant influence to earning management; meanwhile ownership of institutional, auditor independence and industry specialization auditor had not significant effect to earning management.
PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP KINERJA PERUSAHAAN (Studi Empiris pada Perusahaan Jasa non Keuangan yang terdaftar di Bursa Efek Indonesia Tahun 2009-2011) Prastya Puji Lestari; Nur Cahyonowati
Diponegoro Journal of Accounting Volume 2, Nomor 4, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this study is to empirically examine the effect of good corporate governance to corporate performance. Corporate governance is measured by Tobin’s Q. Corporate governance are measured by proportion of independent board, managerial ownership, institutional ownership, foreign ownership, the independence of the audit committee, and the quality of audit, with firm size as a control variable. Sample on this study is non-financial services selected by using purposive sampling method. There are 111 non-financial service companies fulfilling criterions. The method of data anaysis  is used a multiple regression analysis. The results of this research indicates that institutional ownership variable, independence of audit committee, quality of audit, and firm size have significant influence on firm performance. Meanwhile, independence of commisaris variable, manajerial ownership, and foreign ownership has no significant influence on firm performance (Tobin’s Q). 
ANALISIS PENGARUH PENERAPAN CORPORATE GOVERNANCE, STRUKTUR KEPEMILIKAN, DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA PADA PERBANKAN Andra Zeptian; Abdul Rohman
Diponegoro Journal of Accounting Volume 2, Nomor 4, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aimed to analyze the effect of the application of corporate governance, ownership structure, and firm size on earnings management. This study used the entire population of the banking sector companies listed on the Indonesia Stock Exchange in 2009 and 2010. Sampling was done by purposive sampling technique and obtained samples used in this study were 26 companies. The method of analysis used in this study is multiple regression. This study used the dependent variable (earnings management) and the independent variables (the proportion of independent board, audit committee, auditor quality, managerial ownership, institutional ownership, and firm size) and control variable (leverage). The results showed that the proportion of independent board and auditor quality have significantly negative effect against earnings management. Audit committee, managerial ownership, and institutional ownership are not significant against earnings management. Firm size has significantly positive effect on earnings management.
PENGARUH KEPUTUSAN INVESTASI, KEPUTUSAN PENDANAAN, KEBIJAKAN DIVIDEN, KEPEMILIKAN MANAJERIAL, DAN KEPEMILIKAN INSTITUSIONAL TERHADAP NILAI PERUSAHAAN (Studi Empiris pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Tahun 2011-2012) Ratnasari Kusumaningrum, Dyah Ayu; Nur Rahardjo, Shiddiq
Diponegoro Journal of Accounting Volume 2, Nomor 4, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this study is to analyze the impact of investment decision, financing decision, dividend policy, managerial ownership, and institutional ownership to the firm value. The population in this study are all of the companies listed on the Indonesia Stock Exchange and is continously published the annual report in the year 2011-2012. The sample obtained was 132 observations using purposive sampling method. This study used multiple linear regression as a data analysis tool. The result of this research showed that investment decision and dividend policy have a positive impact to the firm value. Whereas financing decision, managerial ownership, and institutional ownership have a negative impact to the firm value.

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