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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 105 Documents
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Search results for , issue "Volume 3, Nomor 2, Tahun 2014" : 105 Documents clear
PENGARUH AGRESIVITAS PAJAK TERHADAP CORPORATE SOCIAL RESPONSIBILITY : UNTUK MENGUJI TEORI LEGISTIMASI (Studi Empiris Pada Perusahaan Pertambangan dan Properti yang Terdaftar di Bursa Efek Indonesia Tahun 2009-2012) Natasya Elma Octaviana; Abdul Rohman
Diponegoro Journal of Accounting Volume 3, Nomor 2, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the influence of corporate tax aggressiveness with corporate social resposibity (CSR): to test legitimacy theory. Sampling method used purposive sampling. A firm criteria  are mining and property companies listed on Indonesian Stock Exhange during 2009-2012. Samples were 30 companies for each year which was consist of 9 mining companies and 21 property companies. This study showed that the aggressiveness of corporate taxes significantly and negatively related to CSR. Companies that have a low level of aggressiveness resulting company would disclose CSR greater than the firm that does tax aggressiveness. This does not justify the legitimacy of the theory in the context of tax aggressiveness.
FAKTOR-FAKTOR YANG MEMPENGARUHI PERSEPSI WAJIB PAJAK ORANG PRIBADI ATAS PERILAKU PENGGELAPAN PAJAK (Studi Empiris pada Wajib Pajak Terdaftar di KPP Pratama Semarang Candisari) Wahyu Rachmadi; Zulaikha Zulaikha
Diponegoro Journal of Accounting Volume 3, Nomor 2, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aimed to analyze factors that affect taxpayer’s perceptions on tax evasion. These factors are the taxpayer’s knowledge, service of tax officer and tax sanction. The population in this study are individual taxpayers who registered in KPP Pratama Semarang Candisari. This research was replicated from the previous research, Prasetyo (2010) and Rahman (2013). The difference between this research and the previous ones are in the object and the location. Previous studies were done at Surakarta and Jakarta, while this study was conducted with using respondents from individual taxpayer who enrolled at Semarang.The sampling technique in this study used convenience sampling method. Determination of the sample numbers used the formula of Slovin 100 respondents. The hypothesis of this study was analyzed by SPSS software. Then the multiple regression analysis was used to examine the relationship between the variables above. The result of this study indicate that all of hypothesis that have been proposed are accepted. The implications of this study indicate that tax evasion was viewed as unethical acts. Direktorat Jenderal Pajak needs to regularly hold socialization that tax revenue are importance for the development in order to increase awareness of taxation in Semarang.
PENGARUH KEPEMILIKAN ASING TERHADAP NILAI PERUSAHAAN DENGAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY SEBAGAI VARIABEL INTERVENING Aldila Khairina Sissandhy; Sudarno Sudarno
Diponegoro Journal of Accounting Volume 3, Nomor 2, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aimed to examine the effect of foreign ownership on firm value with Corporate Social Responsibility as an intervening variable. The use of CSR as an intervening variable because firms with foreign ownership has increased interest in CSR and CSR program is one factor that can increase the value of the firm value measured by Tobins'Q company.The study was conducted using purposive sampling method in manufacturing companies with criteria (1) manufacturing company listed on the Stock Exchange in 2009 to 2012 (2) Companies that issue and publish an annual report, especially social accountability reports from the period of 2009 up to 2012 complete. Based on 152 samples obtained criterion called the company for three years of observation. Then, there are 12 samples including outliers that must be excluded from the study sample. thus, the final number of viable samples observed is 140 companies. The analysis technique used is multiple regression analysis.The results of this study indicate that foreign ownership has a significant effect on firm value and foreign ownership also has a significant effect on CSR. CSR is not an intervening of foreign ownership on firm value. 
ANALISIS PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP PENGUNGKAPAN RISIKO Christian Johanes Doi; Puji Harto
Diponegoro Journal of Accounting Volume 3, Nomor 2, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this study is to demonstrate empirically that product diversification, geographic diversification, company size, type of industry, leverage, profitability, and liquidity have significant effect on the risk disclosure of non-financial companies listed on the Indonesian Stock Exchange. The sample taken from companies’ annual reports from 2010 to 2012 with Purposive sampling techniques to obtain 61 firms.The analysis method in this study is descriptive statistics aimed to provide a description of the data of mean, standard deviation, variance, maximum, minimum. The study result indicates that product diversification, geographic diversification, industry type, Leverage and liquidity have effect on the risk disclosure. Whereas level of profitability has no effect on risk disclosure. The regression result shows only 29.3% of the company's disclosure risk is influenced by product diversification, geographic diversification, type of industry, leverage, profitability, liquidity. While 70.7% is influenced by other variables that are not observed in this study.The study results indicate that the independent variable  such as Liquidity, profitability, industry type, product diversification, geographic diversification  have  no significant positive effect on risk disclosure, while  the  leverage   has  significant   effect on the risk disclosure.
FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS KOMITE AUDIT Lies Setyo Sri Rahayu; Shiddiq Nur Rahardjo
Diponegoro Journal of Accounting Volume 3, Nomor 2, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to analyze the factors influencing the audit committee quality. The analysis used independent variable of independent commissioner, competency commissioner, commissioner activity, commissioner size, leverage, the existence of a Big Four auditor, managerial ownership, institutional ownership. And then, company size as control variable.  The dependent variable is audit committee quality. The statistic method to test the hypotheses is multiple linear regression. The sample used is secondary data from the Indonesia Stock Exchange (BEI) is a company's annual report in 2012. Samples were taken at random from the 403 non-financial companies. Eighty non-financial companies designated as the calculation formula Babbie. The results of this research indicate that independent commissioner, competency commissioner, commissioner activity, commissioner size, leverage, the existence of a Big Four auditor, institutional ownership is significantly positive influence the quality of the audit committee. Furthermore, managerial ownership is significantly negative influence the quality of the audit committee. While the leverage does not have a significant influence on the quality of the audit committee.
PENGARUH TATA KELOLA PERUSAHAAN TERHADAP PENGHINDARAN PAJAK Puspita, Silvia Ratih; Harto, Puji
Diponegoro Journal of Accounting Volume 3, Nomor 2, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

This paper examines the effect of corporate governance on tax avoidance. Corporate governance is proxied by the background of accounting or financial expertise of the audit committee, the proportion of independent directors, executive compensation, public ownership, and the largest shareholding. Tax avoidance is measured by performance-matched tax avoidance measure. By using purposive sampling in the observation period 2010-2012, obtained 399 observations from non-financial companies listed on the Indonesian Stock Exchange. Data were analyzed using ordinary least square regression model by incorporating the effect of year and industry sectors. Regression results show that public ownership and the largest shareholding have negative effect on tax avoidance. Company performance has positive effect on tax avoidance. Meanwhile, the background of accounting or financial expertise of audit committees, the proportion of independent directors, executive compensation, and company size do not have a significant effect on tax avoidance. The results of this paper indicate that some of the mechanisms of corporate governance in Indonesia are not effective according to their function for shareholders.
ANTESEDEN PENERIMAAN TEKNOLOGI INFORMASI DALAM PROFESI AUDIT INTERNAL DENGAN MENGGUNAKAN TECHNOLOGY ACCEPTANCE MODEL (Studi Empiris pada Bank Perkreditan Rakyat di Jawa Tengah) Nugraha, Arya; Laksito, Herry
Diponegoro Journal of Accounting Volume 3, Nomor 2, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

This research is purposed to analyze and find empirical study the effect of organizational factor, social factor, individual factor toward perceived usefulness and perceived ease of use, the effect of perceived usefulness and perceived ease of use toward attitude toward using and behavioral intention to use, the effect of behavioral intention to use toward system usage.Population in this research are all the internal auditors that worked at public credit banking. Sample of this research are internal auditors that worked at public credit banking company in Central Java and willing to complete the questionnaires also minimal have worked 1 years. The analysis data used is PLS program.Based on the result and discussion, the conclusion are: (1) Organizational factor did not affect perceived usefulness. (2) Organizational factor positively affect perceived ease of use. (3) Social factors did not affect perceived usefulness. (4) Social factors positively affect perceived ease of use.(5) Individual factors positively affect perceived usefulness. (6) Individual factors positively affect perceived ease of use. (7) Perceived ease of use positively affect perceived usefulness. (8) Perceived usefulness positively affect attitude toward using. (9)Perceived ease of use positively affect attitude toward using. (10)Attitude toward using positively affect behavioral intention to use.(11) Behavioral intention to use did not affect system usage. (12)Perceived usefulness positively affect system usage.
DETERMINAN FEE AUDIT EKSTERNAL DALAM KONVERGENSI IFRS Ulfasari, Hanifah Kurnia; Marsono, Marsono
Diponegoro Journal of Accounting Volume 3, Nomor 2, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the determinant of external audit fees in IFRS convergence. Several factors expected to affect external audit fees determination are client’s complexity, client’s size, litigation risks, type of auditor, and auditor switching. These factors are expected to increase external audit fees. In addition, this study also linked the implementation of IFRS and auditing are still few in Indonesia.             This study is a modification of the study De George’s et al (2013). This study is modified by adding independent variables and used secondary data from non-financial companies which listed on Bursa Efek Indonesia (BEI) in 2011 and 2012. This study uses purposive sampling method and obtains sample of 128 companies. The effect of client’s complexity, client’s size, litigation risks, type of auditor, auditor switching and audit fees are tested using multiple linear regression analysis contained in SPSS 16.Before being conducted the regression test, it is examined by using the classical assumption tests.          The results of this study indicate that client’s complexity, client’s size, and, type of auditor have significant relationship on external audit fees. Whereas, litigation risks and auditor switching do not have significant relationship on external audit fees. This study also shows that type of auditor especially the Big Four played an important role after IFRS is applied in Indonesia.
FAKTOR – FAKTOR YANG MEMPENGARUHI KEPATUHAN PAJAK BUMI DAN BANGUNAN (P-2) (Studi pada WPOP di Kabupaten Klaten) Riana Widiastuti; Herry Laksito
Diponegoro Journal of Accounting Volume 3, Nomor 2, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this study was to investigate variables behave attitude, subjective norm, perceived behavioral control, awareness, knowledge of sanctions and services tax on taxpayer compliance behavior on Land and Building Tax in Klaten district.Respondents used in the study was an individual taxpayer in the district Klaten. Furthermore, sampling method to collect data was from 100 respondents to apply the method of purposive sampling. Multiple linear regression analysis was used to analyze research data.The test results in the study show that attitudes behave, subjective norms, perceived behavioral control, consciousness, service tax affect taxpayer behavior to obey to taxation. While knowledge of tax penalties do not affect taxpayer behavior to obey to taxation. This is because only provides insight and knowledge of the general picture that is not quite create a positive perception of taxpayers to comply with tax regulations. Furthermore, the perception created by the taxpayer is not influenced by knowledge of the tax penalties are owned by the taxpayer.
PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP STRUKTUR MODAL PERUSAHAAN (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia pada Tahun 2010-2012) Andhika Rahadian; P. Basuki Hadiprajitno
Diponegoro Journal of Accounting Volume 3, Nomor 2, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

The aim of this research to analyze the effect of corporate governance on firms' capital structure. This research uses the annual report documentation on companies listed in Indonesia Stock Exchange ( BEI ) in 2010-2012 . The sampling method used in this study is purposive sampling with specified criteria . The number of samples obtained from these criteria amounted to 102 samples. Hypothesis testing using multiple regression analysis. The results of this research indicate that ownership concentration and managerial ownership are significantly negative  related to capital structure. While other variables such as the size of the board of directors, independent directors, and remuneration  are not significantly effected. This research also uses the control variable and the result is  liquidity and asset tangibility is significantly negative effected to capital structure . While another control variables such as profitability  and firm size are not significantly effected.

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