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<![CDATA[FAKTOR-FAKTOR YANG MEMPENGARUHI PERUSAHAAN MANUFAKTUR TERDAFTAR DI BEI MELAKUKAN PERGANTIAN AUDITOR SECARA VOLUNTARY ]]>
<![CDATA[Pradipta, Randi Pujas]]>;
<![CDATA[Septiani, Aditya]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 3, Nomor 3, Tahun 2014 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[This research aimed to test the influence of audit opinion, changes in management, size of the client, complexity, client firm’s growth on the voluntary auditor switching. The voluntary auditor switching would perform many problems, because it was happen in out of regulation that has been taken. Data collecting in this research used a purposive sampling of Manufacture Company that was registered on the Indonesia Stock Exchange (BEI) in 2010 until 2012. This research used 31 manufacture companies that were used as sample firms. Logistic regression in this research was used to test the hypothesis. The results of this research showed that the independent variables that influenced the voluntary auditor switching was the change in management. Besides that, the other independent variables that weren’t influence on the voluntary auditor switching were the audit opinion, the size of client, the complexity and the client firm’s growth.]]>
<![CDATA[PENGARUH INTELLECTUAL CAPITAL TERHADAP PROFITABILITAS DAN KINERJA PASAR ]]>
<![CDATA[Chrisnatty Chandra Dwipayani]]>;
<![CDATA[Andri Prastiwi]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 3, Nomor 3, Tahun 2014 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[This study aims to analyze the effects of Intellectual Capital to Profitability and Market Performance. Intellectual capital which consists of human capital efficiency (HCE), structural capital efficiency (SCE), and the capital employed efficiency (CEE) which uses a model Pulic - Value Added Intellectual Coefficients (VAICTM). Profitability is proxied by Return on Assets (ROA) and market performance is proxied by the Market to Book Value (MtBV). The research samples are the trade and services in the Indonesia Stock Exchange in 2009-2012. Based on purposive sampling method, samples obtained 51 companies . This study used multiple linear regression to analyze the data. The results of this study indicate that intellectual capital (IC), structural capital efficiency (SCE), and capital employed efficiency (CEE) is significant positive effect on return on assets (ROA), but in human capital efficiency (HCE) is not significant and negative effect the return on assets (ROA). Furthermore , the results of research on the performance of the market is proxied by market to book (MtBV) indicates that intellectual capital (IC) , structural capital efficiency (SCE) , and the capital employed efficiency (CEE) is not positive and not significant effect on the market to book (MtBV). In contrast , human capital efficiency (HCE) a positive significant effect on the market to book value (MtBV).]]>
<![CDATA[ANALISIS PENGARUH BOOK-TAX DIFFERENCES TERHADAP PERSISTENSI LABA (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2010-2012) ]]>
<![CDATA[Pratiwi, Intan Ratna]]>;
<![CDATA[Zulaikha, Zulaikha]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 3, Nomor 3, Tahun 2014 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[This study aims to examine the effect of book-tax differences to earnings persistence on the listed manufacturing companies in Indonesia Stock Exchange during years 2010-2012. There are four independent variables, three controls variables, and one dependent variable. The independent variables are permanent differences, temporary differences, large positive book-tax differences and large negative book-tax differences. The dependent variable is earnings persistence proxied by income after changes. The control variables are components of cash flow and accrual, size, and Return on Assets (ROA). 71 manufacturing companies listed in Indonesia Stock Exchange during years 2010-2012 are used as the samples in this study. The methods of statistical analysis used multiple regresion using the program SPSS 16. The results showes that the earnings persistence will be lower if there is a large temporary differences and earnings persistence will be lower if the permanent differences is small. While, the companies with a large positive book-tax differences and large negative book-tax differences are less earnings persistence than a companies having small book-tax differences.]]>
<![CDATA[PENGARUH PERBEDAAN LABA AKUNTANSI DAN LABA FISKAL (BOOK-TAX DIFFERENCES) TERHADAP PERTUMBUHAN LABA (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2009-2011) ]]>
<![CDATA[Pradipta Febiyanto]]>;
<![CDATA[Nur Cahyonowati]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 3, Nomor 3, Tahun 2014 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[This study aims to examine the influence of book tax differences toward earning growth. Independent variables used in this study is temporary differences and permanent differences which are proxy of book tax differences, while the dependent variable is earnings growth.The population of this study is the manufacturing companies listed in Indonesia Stock Exchange in 2009-2011. Sampling conducted with a purposive sampling method. Based purposive sampling method, the sample obtained a total of 33 companies. The method of analysis that was used to test the independent variables influence the dependent variable is the multiple regression.The results showed that permanent differences is negative significant affect toward earnings growth. Temporary differences is negative significant affect toward earnings growth.]]>
<![CDATA[PENGARUH TAX AVOIDANCE JANGKA PANJANG TERHADAP NILAI PERUSAHAAN DENGAN KEPEMILIKAN INSTITUSIONAL SEBAGAI VARIABEL PEMODERASI (Studi Empiris Pada Perusahaan Manufaktur yang terdaftar di BEI periode 2011-2012) ]]>
<![CDATA[Ari Putra Permata Simarmata]]>;
<![CDATA[Nur Cahyonowati]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 3, Nomor 3, Tahun 2014 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[This study aims to examine the influence of long-run tax avoidance on firm’s value with institutional ownership as moderating variable. Variables examined in this research consisted of tax avoidance which measured with cash effective tax rate (CashETR) and for the long-run tax avoidance calculated usingcumulative 10 years, firm value as measured using Tobins’Q, and institutional ownership. The sample which is used in this research was extracted with using purposive sampling method. After reduces with several criteria, 34 firms are determined as samples. The test results showed that short-run tax avoidance effect on long-run tax avoidance, and institutional ownership effect on firm value. Meanwhile, long-run tax-avoidance does not significant effect on firm value and there is not any increase in firm value after a practice of long-run tax avoidance, also variable of institutional ownership can not strengthen the relationship between long-run tax avoidance on firm value.]]>
<![CDATA[Analisis Pengaruh Karakteristik Komite Audit Terhadap Financial Distress ]]>
<![CDATA[Melisa Rahmawati]]>;
<![CDATA[Marsono Marsono]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 3, Nomor 3, Tahun 2014 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[The purpose of this research was to examine the impact of audit committee characteristics on financial distress.This research was replicated from the previous research, Rahmat et al., (2009). The difference between this research and the previous is in the sample and control variable. Previous study used listed companies in the Bursa Malaysia, while this research used only listed multinational manufacture companies in the Indonesia Stock Exchange in 2010-2012. In this research, control variable added is liquidity (based on the research of Fadhilah, 2013). The addition of these variable into research because these variable has influence on financial distress. This research is done to prove the influence of these variable on financial distress.. Population that use in this study is an entire company (non-banking) listed in Indonesia Stock Exchange in 2010-2012. Statistical data analysis method used is logistic regression. The hypotesis of this research is divided into five, size of audit committee, independence of audit committee member, frecuency of audit committee, number of fiancial literacy audit committee, and the hypothetical simultaneous effect on financial distress.The result of this research shows that size of audit committee and number of financial literacy audit committee have negatively significant influenced on financial distress. The frequency of audit committee and independence of audit committee member have no significant influence on financial distress. The control variable liquidity has negatively significant influenced on financial distress. The implications of this research indicate that size of audit committee and number of financial literacy audit committee have negatively impact to probability of financial distress. It is important to know the impact of audit committee characteristics on financial distress to minimize financial distress that occurred. ]]>
<![CDATA[ANALISIS PENGARUH AUDIT TENURE, UKURAN KAP DAN DIVERSIFIKASI GEOGRAFIS TERHADAP MANAJEMEN LABA ]]>
<![CDATA[Vina Kholisa Dinuka]]>;
<![CDATA[Zulaikha Zulaikha]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 3, Nomor 3, Tahun 2014 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[This study aims to examine the influence of audit tenure, audit firm size and geographic diversification towards earnings management in manufacturing compnies. Audit tenure is measured by the amount of the year of work relationship between auditee and the last public accountant firm. Audit firm size is measured by dummy variabel. The Audit firm is divided into audit firms that affiliated with big four and non big four audit firms. And geographic diversification is measured by the number of firms geographic segments.The population of this study are the manufacturing companies that listed in Indonesia Stock Exchange (BEI) in 2012. Purposive sampling is used for sampling method. And multiple regression technique is used for the data analysis. The total number of samples for this study are 94 companies. But, there are found 16 samples as outlier should be excluded from sample observation. So, the final samples for this study are 78 companies.The result of this study indicates that audit tenure have positif significant influence in earnings management, audit firm size have negative significant influence in earnings management. Meanwhile, geographic diversification don’t have significant influence to earnings management.]]>
<![CDATA[ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN MODAL INTELEKTUAL (Studi Empiris pada Perusahaan yang Terdaftar di “Indeks Kompas 100” Tahun 2010-2012) ]]>
<![CDATA[Adi Putra Setianto]]>;
<![CDATA[Agus Purwanto]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 3, Nomor 3, Tahun 2014 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[This research aims to analyze the influence of firm size, ownership concentration, leverage, profitability, auditor type, level of intellectual capital, and listing status on the intellectual capital disclosure. This research is using industry affiliation as control variabel. The populations of this research are all companies that listed in Indeks Kompas 100 Indonesian Stock Exchange (IDX) during 2010-2012. The sample was selected using purposive sampling method and obtained fourty eight companies being sampled. This research analyzes the company’s annual report using the method of content analysis. Data analysis used descriptive statistics, classical assumption test, and multiple linear regression analysis. The result of this study showed that firm size, ownership concentration, auditor type and listing status significantly influence to the intellectual capital disclosure. Meanwhile, leverage, profitability, and level of intellectual capital had no effect to the intellectual capital disclosure.]]>
<![CDATA[ANALISIS PENGARUH PERUBAHAN TARIF PAJAK PENGHASILAN SESUAI UU NO. 36 TAHUN 2008 TERHADAP PRAKTIK EARNINGS MANAGEMENT SEBAGAI MOTIVASI PENGHEMATAN PPh BADAN ]]>
<![CDATA[Endin Dwi Woro Widyawanti]]>;
<![CDATA[Dul Muid]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 3, Nomor 3, Tahun 2014 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[This study aims to examine the differences of firm’s discretionary accrual whether before and after corporate income tax rate changes according to “UU No. 36 Tahun 2008”, from 30% to 28% in year 2009, and 25% in year 2010 with 5% added incentives for the firms which “go public” and deposited stock as minimal 40%. Over that, this study also aims to analyze how practical of earnings management by firms before and after corporate income tax rate changes for saving on taxes. The research samples were 64 manufacturing sector companies which listed in Indonesia Stock Exchange in periods 2008-2010.The analysis method in this study uses test different T-test and multiple regression analysis. Test different T-test uses paired sample T-test to examine whether there’s significant differences of discretionary accrual at before and after corporate income tax rate decreases. While paired sample T-test is used to examine how practical of earnings management by profit firms in responding to these corporate income tax rate decreases with discretionary accrual approach.The results of this research showed that in years 2009 and 2010 is proved that sample firms do the practical of earnings management by delaying the reporting income in year 2009 and bestow that income to year 2010 for getting more save on taxes. Over that, the practical of earnings management by firms in responding corporate income tax rate decreases were influenced by tax incentives, there was tax planning, and non tax incentives, there were earnings pressure and earnings bath.]]>
<![CDATA[PENGARUH KONSERVATISME AKUNTANSI TERHADAP NILAI PERUSAHAAN PADA KRISIS KEUANGAN TAHUN 2008 ]]>
<![CDATA[Hartono, Rizkita Amalinda]]>;
<![CDATA[Sabeni, Arifin]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 3, Nomor 3, Tahun 2014 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[The study aims to examine the effects of accounting conservatism applied by public companies before the crisis period on firm value in crisis period. In this study, accounting conservatism is measured by C-Score and shareholder’s value is measured by three proxies, which are buy-and-hold abnormal return (BHAR), cumulative stock return, and stock return volatility. Beta, cash holdings, sales growth, and tangibility are used as control variables. The population of this study is all the public companies listed in Indonesia Stock Exchange (IDX) in 2003-2009. The sampling method used is purposive sampling. Total data of this study is 303 companies. Then 59 data that include outliers should be excluded from samples of observation. So the final samples are 244 data. Multiple regression is used as analysis technique. The empirical result of this study shows that accounting conservatism has positive and significant effects to both firm value proxies which are BHAR and cumulative stock return, meanwhile has negative and significant effect to stock return volatility. In sum, accounting conservatism has significant effect to shareholder’s value.]]>
