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<![CDATA[PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP AGRESIVITAS PAJAK ]]>
<![CDATA[Pradnyadari, I Dewa Ayu Intan]]>;
<![CDATA[Rohman, Abdul]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 4, Nomor 2, Tahun 2015 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[The purpose of this study is to examine the influence of corporate social responsibility (CSR) with corporate tax aggressiveness. Dependent variable in this study is the tax aggressiveness that measured using proxy of effective tax rates (ETR). Independent variables are corporate social responsibility (CSR). This study used five control variables, include profitability, size, leverage, capital intensity, and inventory intensity. This study is replication of Lanis and Richardson’s research in 2012 and uses secondary data from annual report of manufacturing companies which listed on Bursa Efek Indonesia in 2011-2013. This study used purposive sampling method and used uses multiple linear regression as the analysis instrument. Before being conducted the regression test, it is examined by using the classical assumption tests. The result of this study showed that CSR disclosure influence significant negative on corporate tax aggressiveness. Companies with tax aggressiveness would disclose CSR greater than the firm that doesn’t tax aggressiveness. It is because the more efficient a company then the company will pay less tax so that the effective tax rate is also smaller.]]>
<![CDATA[PENGARUH PENERAPAN SAK BERBASIS IFRS TERHADAP FEE AUDIT PADA PERUSAHAAN-PERUSAHAAN MANUFAKTUR YANG LISTING DI BEI PADA TAHUN 2010 DAN 2013 ]]>
<![CDATA[Afina Fauziyyah]]>;
<![CDATA[Sudarno Sudarno]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 4, Nomor 2, Tahun 2015 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[The aim of this study is to examine the influence of International Financial Reporting Standards (IFRS) adoption on audit fees in Indonesia. Client size, client complexity, and client risk used as control variable.The population in this study consists of manufactured listed firm in Indonesia Stock Exchange in year 2010 and 2013. Sampling method used is purposive sampling and used Ordinary Least Squares (OLS) cross-sectional regression as the analysis instrument. The final sample consists of data from a total of 116 financial statements representing 58 listed companies. The empirical result of this study show that members of international accounting firms (BIG4), client size, and client complexity have positively sifnificant influenced on audit fees. The adoption of IFRS has not significantly increased audit fees for Indonesian listed manufactured companies influenced on audit fees.]]>
<![CDATA[PENGARUH KUALITAS PELAPORAN KEUANGAN DAN JATUH TEMPO UTANG TERHADAP EFISIENSI INVESTASI ]]>
<![CDATA[Alisya Misitama Sakti]]>;
<![CDATA[Aditya Septiani]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 4, Nomor 2, Tahun 2015 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[The aim of this study is to examine the influence of financial reporting quality and short-term debt maturity on investment efficiency. This study also examine how short-term debt maturity moderates the effect of financial reporting quality on investment efficiency. The population in this study consists of all listed firm in Indonesia Stock Exchange in year 2012. Sampling method used is purposive sampling. A criterion for firm is non financial services firm. Total data of this study is 128 data. Multiple regression with Ordinary Least Square (OLS) method used to be analysis technique. The empirical result of this study show that financial reporting quality and short-term debt maturity have positively sifnificant influenced on investment efficiency. In addition, there no significant effect on the level of use of short term debt on financial reporting quality and investment efficiency.]]>
<![CDATA[PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR), UKURAN PERUSAHAAN, FINANCIAL LEVERAGE DAN MANAJEMEN LABA TERHADAP COST of EQUITY PERUSAHAAN ]]>
<![CDATA[Bella Rinobel]]>;
<![CDATA[Herry Laksito]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 4, Nomor 2, Tahun 2015 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[This study aims to investigate the influence of Corporate Social Responsibility, Company Size, Financial Leverage, and Earnings Management to Cost of Equity companies. Corporate Social Responsibility is proxied by CSDI, firm size is proxied by total assets, financial Leverage is proxied by the Debt to Asset Ratio, and Earnings manajamen proxied by using the model Utami (2005), which measures the ratio of accrual based working capital to sales. while the dependent variables used in this study is the Cost of Equity companies proxied by using method (CAPM). This study uses secondary data witch population of all companies listed on the Indonesia Stock Exchange (IDX) 2012-2013. The method used determine the sample of this study using purposive sampling. The analytical method used is multiple linear regression, and regression test before first tested the classical assumption. Based on the results of the analysis carried out of the obtained results that Corporate Social Responsibility negative effect on the Cost of Equity company, Company Size positive effect on Cost of Equity company, Financial Leverage no effect on the Cost of Equity company and Earnings Management positive effect on Cost of Equity companies.]]>
<![CDATA[PENGARUH BEBAN PAJAK TANGGUHAN TERHADAP MANAJEMEN LABA (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI) ]]>
<![CDATA[Tundjung, Ghafara Mawaridi Mazini]]>;
<![CDATA[Haryanto, Haryanto]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 4, Nomor 2, Tahun 2015 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[This study aims to examine the effect of deferred tax expense on the earningsmanagement case study in manufactured listed companies in Indonesia Stock Exchange. While financial restatement are measured using dummy variable which used “1” if the firm ply earnings management and “0” if the firm ply non-earnings management. This study also tests several control variables namely firm size, leverage, growth.Data for this study are obtained from annual report of companies listed on Indonesia Exchange Stock (BEI) in 2011-2013. Sampling using purposive sampling method, the sample is selected using certain considerations that are tailored to the purpose of research or study problems developed so that the sample in this study amounted to 55 companies in the third period of the study to 1655 companies. The hypothesis testing use logistic regression analysis.The results showed that the Deferred tax expense significant positively affects the earnings management, While discretionary accrual did not significantly affects the Earnings Management]]>
<![CDATA[PENGARUH KEEFEKTIFAN KOMITE AUDIT DAN KARAKTERISTIK PERUSAHAAN TERHADAP KETEPATAN WAKTU PELAPORAN ]]>
<![CDATA[Septiayu Kusuma Murdiono Putri]]>;
<![CDATA[Muchamad Syafruddin]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 4, Nomor 2, Tahun 2015 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[This study aimed to examine the effect of audit committee effectiveness and firm characteristics likefinancial condition, size of company, type of auditor and type of industry on the financial reporting lead time as a proxy of the timeliness of reporting. The research was conducted by quantitative methods using secondary data. Secondary data consists of data on the publication date of the financial statements of companies in the IDX website and annual reports of companies listed on the Stock Exchange in year 2013. This research population is company listed on the Indonesian Stock Exchange in year 2013. The procedure of sample selection using purposive sampling method. The number of samples is 277 companies and analysis techniques used are multiple regression. The results showed that the effectiveness of the audit committee, the size of the company, and the type of auditor negatively affect the financial reporting lead time, while the financial condition positive effect the financial reporting lead time. Furthermore, the type of of industry affect the financial reporting lead time.]]>
<![CDATA[ANALISIS PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP PELAPORAN LINGKUNGAN (ENVIRONMENTAL REPORTING) ]]>
<![CDATA[Aripianti, Faridha]]>;
<![CDATA[Sudarno, Sudarno]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 4, Nomor 2, Tahun 2015 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[The objective of this study is to examine the influance of corporate governance on environmental reporting. Corporate governance structure measured by 4 proxy there are proportion of independent board, institutional ownership, board size, and proportion of female directors. To measure the amount of environmental reporting using the GRI disclosure items. Control variables in this study are firm size as measured by 3 proxy there are total assets, market capitalizations, and operating revenues. Other control variable profitability is measured using ROA (Return on Assets). The population in this study consists of all the entire mining company and basic industry and chemicals listed in BEI in year 2009-2013. The sampling method used in this study is purposive sampling. The criteria of the sample is a company that has an annual report and sustainability report. By doing sampling and processing data, the final amounts of the sample are 47 samples. This study uses linear regression as an analysis technique to examine the hypotheses. The data analysis showed that proportion of independent board have significant positive influence on environmental reporting. Institutional ownership concentration and board size did non significantly affect environmental reporting. While the proportion of female directors have significant negative on environmental reporting.]]>
<![CDATA[PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE TERHADAP FEE AUDITOR EKSTERNAL ]]>
<![CDATA[Yulika Wahyu Adi Pratama]]>;
<![CDATA[Nur Cahyonowati]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 4, Nomor 2, Tahun 2015 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[The purpose of this study is to examine the influence of good corporate governance mechanism with external auditor fees on all companies listed on Bursa Efek Indonesa (BEI) during 2009-2013. Good corporate governance mechanisms in this study consisted of the independent commissioners, the board of commissioners, the board of commissioner meetings, audit committee, audit committee meetings and internal auditor. Collecting data is using purposive sampling method to all companies listed in Bursa Efek Indonesia (BEI) during 2009-2013. A total of 76 companies were utilised as sample in this research. Before being conducted the regression test, it is examined by using the classical assumption tests. This study uses multiple linear regression model as the analysis instrument. It was shown that the number of independent commisioners, the size from board of commissioners, the size of audit committee, and internal auditor have a significant influence with external auditor fees. However, the meeting of the board commissioners and the meeting of audit committee do not have significant influence with external auditor fees.]]>
<![CDATA[PENGARUH KEPEMILIKAN MANAJERIAL TERHADAP PENGUNGKAPAN SUKARELA DENGAN EFEKTIVITAS KOMITE AUDIT SEBAGAI VARIABEL MODERASI ]]>
<![CDATA[Pratiwi Nurul Aini]]>;
<![CDATA[Muchamad Syafruddin]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 4, Nomor 2, Tahun 2015 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[The aim of this study is to examine the influence of managerial ownership on voluntary disclosure with audit committee effectiveness as a moderating variable. An audit committee effectiveness is embedded in independence and expertise of audit committee. Firm size used as control variable.The population used in this study is non-financial companies listed on the Indonesia Stock Exchange in 2013 with a total sample of 84 companies. The sampling method used in this study is purposive sampling. The data used is secondary data that are annual report in 2013. This study uses the technique of multiple linear regression analysis.The empirical result of this study show that managerial ownership have positively sifnificant influenced on voluntary disclosure. Managerial ownership moderated by independence and expertise of audit committee shows higher voluntary disclosure.]]>
<![CDATA[PENGARUH MEKANISME TATA KELOLA PERUSAHAAN DAN STRUKTUR KEPEMILIKAN TERHADAP STRUKTUR MODAL (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia pada Tahun 2011-2013) ]]>
<![CDATA[Reminov, Melvin Mikha]]>;
<![CDATA[Hadiprajitno, Paulus Basuki]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 4, Nomor 2, Tahun 2015 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[The purpose of this study is to examine the influence of corporate governance mechanisms and ownership structure to capital structure. The dependent variable is capital structure which is proxied as debt ratio (DR). Independent variable are corporate governance mechanism which is proxied by size of the board of commissioners, size of the board of independent commissioners, size of the board of directors, size of the audit committee. Ownership structure which is proxied by managerial ownership and institutional ownership. This study was used secondary data from annual reports of manufacturing companies which were listed on Indonesia Stock Exchange in 2011-2013. Samples were 40 manufacturing companies. This study used purposive sampling method and multiple linear regression as the analysis method. Before being conducted by regression test, it was examined by using the classical assumption tests. The results of this study indicate that the size of the board of commisioners, size of the board of independent commisioners, size of board committee, and institusional ownership did not have significant influence to the agency cost. The size of the board of directors and managerial ownership have significant influence to capital structure.]]>
