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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
ANALISIS PENGARUH CORPORATE SOCIAL RESPONSIBILITY DAN KEPEMILIKAN MAYORITAS TERHADAP AGRESIVITAS PAJAK (Studi Empiris Terhadap Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia Tahun 2011-2013) Erlang Purwanggono; Abdul Rohman
Diponegoro Journal of Accounting Volume 4, Nomor 2, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this study was to examine Corporate Social Responsibility and Majority Firm to Tax Aggressiveness. This study is a developing of a previous study, Lanis and Richardson (2011). The difference between this and previous studies is the use of samples and test equipment at research previous studies using a CSR method from Australia, measuring a Majority Firm with previous study from previous study in Indonesia. Whereas this study uses SPSS test equipment 21 The populations used in this study are  manufacturing company listed in the Indonesian Stock Exchange from year 2011-2013. Sampling technique in this study using purposive sampling method. Data analysis techniques performed by hypothesis testing using multiple linear regression method. The results of this study indicate that Corporate Social Responsibility negative  significantly influence Tax Aggressiveness. Whereas, Majority Firm also have a negative significant effect on the Tax Aggressiveness.
ANALISIS PENGARUH SENSITIVITAS POLITIK TERHADAP BIAYA POLITIK (Studi Empiris pada Penyedia Barang/Jasa yang Terdaftar di Bursa Efek Indonesia) Ika Pratiwi; 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 research is to examine the influence of political sensitivity that is reviewed with the high visibility and the importance of contracts  to the firm. Firm size, profitability, leverage, capital intensity, inventory intensity used as control variable. The population in this study consists of all listed  firm  in  Indonesia  Stock  Exchange  in  year  2013.  Sampling  method  used  is  purposive sampling. Company criteria used is listed company in BEI 2013 for all industrial sectors except the agriculture sector and the financial sector. A company that only sampled must have a government contract in 2013 and value of the income before tax was positive in 2013. Total data of this study is 90  data.  There  are  not    samples  that  include  outlier  should  be  excluded  from  samples  of observation. Simple regression used to be analysis technique. The empirical result of this study show that political sensitivity review by the high visibility have positively significant influenced on political cost. While the political sensitivity that is reviewed by the importance of the contract did not show significant results.
ASSETS TURNOVER, CASH POSITION, LEVERAGE, DAN PERTUMBUHAN PERUSAHAAN SEBAGAI DETERMINAN TERHADAP KEBIJAKAN DIVIDEN Julianty Violetta Sari S; Nur Cahyonowati
Diponegoro Journal of Accounting Volume 4, Nomor 2, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to analyze and provide empirical evidence about the effect of assets turnover, cash position, leverage, and company’s growth on dividend policy. Several previous studies showed varying results. To obtain valid results, then doing a test on each variable based on the hypothesis constructed. The samples used were selected by purposive sampling method. The population was 125  manufacturing  companies  listed  in  Indonesia  Stock  Exchange.  After  reduced  with  some criteria, 27 companies identified as samples. Observation period was 2010 to 2012, so the total number of sample used was 81 samples. Multiple regressions were used to examine the hypothesis. The results indicate that assets turnover and leverage are significantly affect the dividend policy. On the other side, cash position and company’s growth have no effect on the dividend policy.
PENGARUH EFEKTIVITAS KOMITE AUDIT TERHADAP KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN (Studi Empiris pada Perusahaan Non Keuangan yang Terdaftar di Bursa Efek Indonesia Tahun 2013) Diori Novade; Herry Laksito
Diponegoro Journal of Accounting Volume 4, Nomor 2, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this study is to examine the effect of audit committee effectiveness and timeliness of  reporting on non-financial companies listed on the Indonesia Stock Exchange in 2013. DeZoort index divides the effectiveness of audit committees form the four elements: composition, authority, resources, and diligence. Those elements are examined one by one: the audit committee expertise,  the audit committee size and the audit committee meeting. The population in this study are all non-financial companies listed on the Indonesia Stock Exchange in 2013. Samples are obtained as many as 260 companies that have the completeness of the data needed by using purposive sampling. The data used is secondary data that is audited annual report on non-financial company in 2013 and contains the date of publication of the financial statements. This study uses logistic regression analysis. The results of this study indicate that the audit committee expertise, the audit committee size and audit committee meetings significantly effect on the timeliness of financial reporting.
ABNORMAL RETURN DAN TRADING VOLUME ACTIVITY SEBELUM DAN SETELAH PEMILIHAN PRESIDEN SECARA LANGSUNG 9 JULI 2014 (STUDI KASUS PADA SAHAM LQ-45) Rizkia Nur Hutami; Moh Didik Ardiyanto
Diponegoro Journal of Accounting Volume 4, Nomor 2, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

A political conditions, such as the presidential election (election), legislative elections (pileg), changes of government, the announcement of the cabinet ministers, political unrest, and other events greatly affect the price and trading volume in the stock exchange due to political events closely related to the stability of the economy the country. Political events to be tested contains information on the activities of the stock exchange is the presidential election event on July 9, 2014. The purpose of this study was to analyze the differences in the average abnormal return and trading volume activity in the LQ-45 before and after the presidential election July 9 2014. The population of this study are all financial data included in the LQ-45 in IDX. Sampling method used in this research is purposive sampling method. The sample used in this study were 45 financial data included in the LQ-45 on the Stock Exchange during the observation period (2 July to July 16, 2014). The data used are secondary data from BEI. The analysis technique used is event study. Based on a statistical test of the average abnormal stock returns during the event period, it was found that there was no difference in the average abnormal return before and after the presidential elections on July 9, 2014. Based on the test results depending average trading volume activity before and after the event IDX suspend, indicates that there are statistically significant differences in the average trading volume activity before and after the presidential election July 9, 2014.
ANALISIS PENGARUH ASPEK DEMOGRAFI, STATUS SOSIAL EKONOMI DAN PENGALAMAN KERJA TERHADAP PERSEPSI ETIS MAHASISWA AKUNTANSI DENGAN LOVE OF MONEY SEBAGAI VARIABEL INTERVENING Erika Radina Sipayung; Nur Cahyonowati
Diponegoro Journal of Accounting Volume 4, Nomor 2, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

This research is the development of previous study conducted by Elias (2010) by adding two dependent variable which art social economic status and work experience. This study aims to analize the influence of  several demographic, social economic status, and work experience to the accounting students ethical perception throught love of money as intervening variable.This research using undergraduated accounting students, PPA and master of accounting students of University of Diponegoro as a sample. The number of samples that used were 92 respondens. This research used convenience sampling to choosed the sample. The data obtained were analyzed by using PLS analysis technique (Partial Least Square) through the smartPLS software.The result showed that age, and gender has no significant influence with love of money. Gender just has influence with accounting students ethical perception. While education level, social economic status, and work experience has influances with love of money. Love of money has significant influences with accounting students ethical perception. But, the influence of a direct relationship between gender with accounting students ethical perception is greater than the effect on love of money. So the love of money cannot be said to be intervening variable.
PENGARUH KARAKTERISTIK CORPORATE GOVERNANCE TERHADAP PENYAJIAN KEMBALI LAPORAN KEUANGAN Vira Fortuna Widyaningrum; Faisal Faisal
Diponegoro Journal of Accounting Volume 4, Nomor 2, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

This  study  aims  to examine  the  effect  of corporate governance  characteristics  on the financial restatement.  Indicators used to measure corporate governance mechanisms in this study are the size of board, proportion of independent board, size of audit committee, audit   committee independence, audit committee’s financial expertise, managerial ownership ,and institutional. While financial restatement are measured using dummy variable which used “1” if the firm restate and “0” if the firm non-restate.  This study also tests several control variables namely firm size, leverage, profitability, and industry. Data  for  this  study  are  obtained  from  annual  report  of  companies  listed  on Indonesia Exchange Stock (BEI) in 2009-2013. The sampling method used to draw the sample is purposive sampling. Sample contains from 19 restate companies and 19 non- restate companies. A control group comprising between restating firms and non-restating firmsare  matched  by  firm  size  and  industry.  The  criteria  of  restatement  companies allowed from GAO’s definition of restatement and exclude restatement that was happened due to application of new PSAK, accounting method changes, merge and acquisition that accordance  with  PSAK,  and  stock  splits  or  reverse  stock.  The  hypothesis  testing  use logistic regression analysis.The results  show that the size of board and institutional  ownership  negatively affects the financial restatement..  While proportion  of independent  board, size of audit committee,    audit   committee    independence,    and   managerial    ownership    did   not significantly   affect   restatement.   Overall,   it  can  be  concluded   that  two   corporate governance characteristics affect with occurance of restatement.
PENGARUH KECERDASAN EMOSIONAL DAN KECERDASAN INTELEKTUAL TERHADAP PERILAKU ETIS MAHASISWA AKUNTANSI DALAM PRAKTIK PELAPORAN LAPORAN KEUANGAN Kezia Adinda; Abdul Rohman
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 was to obtain empirical evidence about the influence of emotional intelligence and intellectual intelligence to ethical behavior accounting students in financial reporting practices.The sample in this study were taken using purposive sampling method of data collection with the criteria of the respondents had taken courses in Management Accounting, Auditing Accounting I and Practicum Accounting. This study uses S1 Accounting student in Diponegoro University with a total population of 254 people. While samples taken sebanayak 80 respondents. The data obtained were then analyzed using descriptive statistical analysis of technical, test data quality, classic assumption test, and multiple linear analysis.The results of this study indicate that emotional intelligence and intellectual positive effect on ethical behavior in the practice of accounting students reporting financial statements.
PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP PENGUNGKAPAN TANGGUNG JAWAB SOSIAL Evans Manurung; Dul Muid
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 effect of firm characteristics, namely board size, foreign ownership, firm size, profitability, and leverage of board disclosure of corporate social responsibility.The population of this research is manufacturing company listed on the Indonesia Stock Exchange during 2011-2013. Sampling by using purposive sampling method, samples obtained amounted to 162 companies. Types of data used are secondary data with the method of documentation and literature method. The analytical tool used is multiple regression. This study found that board size and foreign ownership has a positive effect on disclosure of corporate social responsibility. However, firm size, profitability and leverage did not effect on disclosure of corporate social responsibility.
PENGARUH MEKANISME INTERNAL TATA KELOLA PERUSAHAAN TERHADAP MANAJEMEN LABA (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR 2011-2013) Wisnu Agung Indra Purbaya Atmaja Putra; Endang Kiswara
Diponegoro Journal of Accounting Volume 4, Nomor 2, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to obtain empirical evidence about the influence of internal mechanism of corporate governance  which consists of proportion of board of commissioner independent, board of commissioner, managerial ownership. This research is a replication with modification of the research Abed (2012) that examined the influence of good corporate governance to earnings management which is proxied by discretionary accrualsThe population of this research was all companies listed in Indonesia Stock Exchange (ISX) 2011-2013. Sample of this research was all of manufacturing company which listed at Indonesia Stock Exchange (ISX) 2011-2013. The total samples were 43 companies and 129 observations of financial statements. Data Analysis was performed with hypothesis testing used multiple regression analysis. Statistic program in this study used SPSS 21.The result of this research showed that proportion of board of commissioner independent and managerial ownership has negative impact and significant to earnings management. While board of commissioner, and also two variables control which are used in this research, firm size and leverage do not have significant effect to earnings management. This research showed that practice of corporate governance was still minimal to control the practice of earnings management. 

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