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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 91 Documents
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Search results for , issue "Volume 4, Nomor 2, Tahun 2015" : 91 Documents clear
INSENTIF PELAPORAN DAN PERENCANAAN PAJAK PERUSAHAAN Wenny Adelia Agasi; Aditya Septiani
Diponegoro Journal of Accounting Volume 4, Nomor 2, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

The aim of this study is to examine the influence of corporate tax position uncertainty, tax expertise, and performance-based remuneration incentives of its key management personnel on corporate tax avoidance. This study uses two control variables are ROA and external auditors. The population in this study consists of all listed firm in Indonesia Stock Exchange in 2013. The sampling method in this research is purposive sampling. Criteria for firm is a manufacturing company and a company that serves the financial statements with currency. Another criteria is the firm must have complete data and support the implementation of research. Total sample in this study is 82 data. OLS regression used to be analysis technique. The empirical result of this study show that uncertainty of a firm’s tax position and the performance-based remuneration incentives of its key management personnel are positively significant influenced on corporate tax avoidance. Tax expertise has no influence on corporate tax avoidance.
PENGARUH KARAKTERISTIK KOMITE AUDIT DAN AUDIT EKSTERNAL SEBAGAI MEKANISME PENGAWASAN PADA MANAJEMEN LABA (Studi Empiris pada Perusahaan Manufaktur yang terdaftar di BEI tahun 2012-2013) Adila Ashari Partono; Agus Purwanto
Diponegoro Journal of Accounting Volume 4, Nomor 2, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aimed to analyze the influence of audit committees and external audit of the management of corporate profits . Securities and Exchange Commission issued rules to any manufacturing company to establish an audit committee . Agency problems within the company will be controlled by the audit committee and internal audit presence . It is also supported by an external audit by the accounting firm issued an audit opinion which is able to be trusted by the principal or shareholder .The sample used is secondary data from the Indonesia Stock Exchange ( BEI ) is a manufacturing company's annual report base in 2012-2013. Variable earnings management, audit committee and external audit analyzed using multiple linear regression analysis method to test hypothesis testing and statistical test statistic t F. This is because the variables are tested more than one independent variable .These results indicate that the variable external audit had significant negative effect on earnings management. While the number of audit committee, the number of audit committee meetings , the expertise finance of audit committee had no significant effect .
FAKTOR-FAKTOR YANG MEMPENGARUHI TINGKAT KEPATUHAN PERUSAHAAN GO PUBLIC PADA KONVERGENSI INTERNATIONAL FINANCIAL REPORTING STANDARD (Studi Empiris pada Perusahaan yang Terdaftar di Index LQ45) Aldo Ganesha; Endang Kiswara
Diponegoro Journal of Accounting Volume 4, Nomor 2, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aimed to examine the effect of firm size, profitability, leverage, auditor type, listing status, international visibility, and the types of companies on the level of compliance of the public company  with  IFRS  convergence  in  2012.  This  research  was  conducted  by  method  of documentation on the financial statements on listed in the index LQ45 Indonesia Stock Exchange (IDX) and analyzed using multiple linear regression model. The results of this study showed that only type of auditor has significant positive effect on the level of compliance of the public company on IFRS convergance in 2012. This is due to the company in Indonesia which financial statements will be audited by the big four, tend to have used PSAKs converging with IFRS. This is what makes the auditor type variable has a positive and significant effect on the level of compliance with IFRS in Indonesia.
PENGARUH PENERAPAN SISTEM INFORMASI AKUNTANSI TERHADAP KINERJA INDIVIDU PEGAWAI DISTRO DI KOTA BANDUNG Sheilla Puteri Suhud; Abdul Rohman
Diponegoro Journal of Accounting Volume 4, Nomor 2, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

This study discuss about the Effect of Accounting Information Systems Implementation on individual performance, as well as how much Effect of Accounting Information System Implementation of the Individual Performance. The independent variable used is the utilization of Accounting Information Systems, Quality of Accounting Information Systems, Information Systems Security, and Accounting Information Systems Supporting Facilities which part of user satisfaction.The samples in this study were taken using purposive sampling method of data collection, with the criterias are computer ownership and the respondents are direct users of information systems. This study uses distribution outlet’s employees with a population of 35 people. While the sample taken is 32 respondents. The data were obtained then analyzed using descriptive statistics technical analysis, data quality test, classic assumption test and multiple linear regression analysis. The results of this study indicate that utilization of accounting information systems, the quality of accounting information systems, and supporting facilities of accounting information systems has a significantly positif effect on the individual performance. While the accounting information system security is not significantly effect the individual performance.
FAKTOR YANG BERPENGARUH TERHADAP PERATAAN LABA PERUSAHAAN OTOMOTIF YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2009-2012 Fitri Handayani; Fuad Fuad
Diponegoro Journal of Accounting Volume 4, Nomor 2, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

Investors often focus only on the information return, regardless of the procedure used to generate the income information, it encourages managers to perform on earnings management and lead management to manage earnings in its efforts to create an entity looks good financially. One of the management measures on earnings that can be done is to measure income smoothing (income smoothing). The purpose of this study was to analyze the factors that affect the practice of income smoothing on automotive companies listed on the Stock Exchange in the year 2009-2012. The population of this research is all the financial data of listed companies on the Stock Exchange 2009-2012 period. Sampling method used in this research is purposive sampling method. The sample used in this study are automotive companies listed on the Stock Exchange in 2009-2012. The data  used  are secondary data  from  BEI.  The analysis  technique used  is  multiple linear regression analysis. Based on the research results, profitability, and leverage a negative effect on income smoothing while the size of the company, dividend policy, the auditor's reputation and institutional ownership has no effect on income smoothing. Based Nagelkerke R Square is seen that the magnitude of the coefficient of determination indicated by the value Nagelkerke R Square of 0.396, this means that income smoothing variations can be explained by the independent variable of 39.6%.
FAKTOR-FAKTOR YANG MEMPENGARUHI PERGANTIAN KANTOR AKUNTAN PUBLIK SECARA SUKARELA Lumbantobing, Yuvita Chantri; Sudarno, Sudarno
Diponegoro Journal of Accounting Volume 4, Nomor 2, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

The  reseacrh  aims  to  knows  empirical  evidence  all  factors  influencing  auditor  switching  on company sector non finance listed in Indonesia Stock Exchange in 2008-2013 period. The determinant factors are analysized using many proxy such as CEO turnover (CEO), audit opinion (OPINI), clients size (LnTA), financial distress (DER) and company growth(∆S). The population of this research is company sector non finance which is listed in “Bursa Efek Indonesia” (BEI) during period 2008-2013. Sampling is conducted based on method which used in this research is method purposive sampling, that based in criteria has been determined research hypothesis are tested by logistic regression analytical method. Result indicates that variables which have significantly  effect to  the voluntary  auditor  switching  is  only  client size.  Variables like  CEO turnover, audit opinion, financial distress and company growth have no significant effect to voluntary auditor switching.
PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA PERUSAHAAN DENGAN COMPETITIVE ADVANTAGE SEBAGAI VARIABEL INTERVENING (Studi Pada Perusahaan Perbankan yang Terdaftar di BEI 2009-2013) Yanto Hans Pratama; Tarmizi Achmad
Diponegoro Journal of Accounting Volume 4, Nomor 2, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to empirically examine the effect of VAIC on the performance of firm and company size as a moderating variable in the relationship between VAIC and Competitive Advantage. Firm performance used in this study measured using Return On Asset (ROA), return On equity (ROE) and Asset Growth. While firm size is measured by using the total number of company assets and intellectual capital is measured using VAIC ™ method developed by Pulic (1998 ) .This study used a sample of banking companies listed on the Stock Exchange period 2009-2013 using purposive sampling method . The data used were obtained from the annual financial statements of banking companies listed on the Stock Exchange. There are 38 companies and 135 observations over the years 2009-2013.However, because there were the outlier data, finally the data taht used were 86 sample. The method of analysis used in this study is multiple regression analysis . This method was chosen because all of the data is matrix variable.In the statistical results of the study found that VAIC significantly affect the Competitive Advantage. Intellectual Capital  and  Competitive Advantage significantly affect  to  Return  On Asset(ROA), Return On Equity (ROE) but not to the Asset Growth(AG).
PENGARUH STRUKTUR CORPORATE GOVERNANCE TERHADAP PENGUNGKAPAN LINGKUNGAN (Studi Empiris pada Perusahaan Non-Keuangan yang terdaftar di Bursa Efek Indonesia Periode 2011-2013) Natasya Elisabeth Nainggolan; Abdul Rohman
Diponegoro Journal of Accounting Volume 4, Nomor 2, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aimed to obtain empirical evidence about the influence of corporate governance structure to the extent of environmental disclosure. Corporate governance used 3 (three) proxy, that is gender diversity in board director, proportion of board independence, and institutional ownership. To measure the extent of environmental disclosure used carbon emission disclosure checklist. The population of this study was all non-financial companies listed in Indonesia Stock Exchange (ISX) in 2011-2013. Samplingis done by using purposive sampling method. There were 34 companies in 2011, 29 companies in 2012 and 2013 which fulfilled criterion as the research sample. This study used multiple linear regression analysis for testing the influence of independent variables on dependent variable. The results of this study showed that board independence and institutional ownership significantly influence to the extent of environmental disclosure. Meanwhile gender diversity had no significantly influence to to the extent of envirenmental disclosure.
PENGARUH PENDEKATAN INSTRUMENTAL, DESKRIPTIF DAN STRATEGI CORPORATE SOCIAL RESPONSIBILITY TERHADAP KINERJA KEUANGAN PERUSAHAAN Putri Kurnia Sari; Indira Januarti
Diponegoro Journal of Accounting Volume 4, Nomor 2, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

The aim of this study is to examine the influence of corporate social responsibility on corporate financial performance. In this study the corporate social responsibility are divided into instrumental, descriptive and strategic approaches. Corporate financial performances are divided into short term and long term. The short term performance is measured by EBIT and market value, and long term performance is measured by capital expenditure and intangible assets. Dependent variables are used in this study are EBIT, market value, capital expenditure and intangible asset. Independent  variables  are  used  in  this  study  are  instrumental,  descriptive  and  strategic approaches.The populations in this study are non-financial and assurance firm listed IDX period 2011-2013. The criteria for firms are non-financial firm and assurance firm which have intangible assets. Data is collected by documentary and book study method. So the total data of this study are 108 firms. Linear regression is used to analyze data.The result showed that instrumental approach has positively significant influenced on EBIT and market value. Descriptive approach has positively significant influenced on capital expenditure and intangible asset. Strategic approach has positively significant influence on EBIT, market value, capital expenditure and intangible asset.
ANALISIS PENGARUH FAKTOR INTERNAL DAN EKSTERNAL TERHADAP VOLUME PENYALURAN KREDIT PERBANKAN Uswatun Khasanah; Wahyu Meiranto
Diponegoro Journal of Accounting Volume 4, Nomor 2, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

Bank as agent of service plays a role in channeling funds collected from the community who have excess funds to communities in need of funds. With this activity the bank should have the ability to manage the velocity of money in order to fulfill the demand of credit. This research is motivated because of not optimal distribution of bank loans. So, this was conducted to obtain evidence about the effect of internal and external factors, namely Deposit from Third Party, Loan to Deposit Ratio, Capital Adequacy Ratio, Non-Performing Loans, Return on assests, Operating Expenses to Operating Income, and Bank Indonesia Certificates to policy total of loans.This study used a sample of commercial banks listed on the Indonesia Stock Exchange (IDX) in the year 2010 to 2013 as many as 32 banking companies that have met predetermined criteria, so that when multiplied by years of research, it will get a sample of 96 banking data point to  use.  The  analysis  method  used  in  this  research  is  multiple  linear  regression  model,  the independent variables are DPK, CAR, LDR, NPLs, ROA, ROA, and SBI. The dependent variable is the credit.Based on the testing that has been done on this study gives results that DPK, CAR, LDR and NPL have a positive and significant effect to total of loans. While ROA and BOPO have negative and no significant effect to total of loans. Meanwhile, SBI have a negative and significant effect to total of loans.

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