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<![CDATA[ANALISIS PENGARUH KONVERGENSI INTERNATIONAL FINANCIAL REPORTING STANDART (IFRS) TERHADAP EARNINGS MANAGEMENT ]]>
<![CDATA[Lisa Melyana]]>;
<![CDATA[Abdul Rohman]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 4, Nomor 3, Tahun 2015 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[The research aimed to give empirical evidence concerning the effect of the IFRS adoption on earnings management and the test of the difference of earnings management level between beforeand after the adoption. The adoption of IFRS is a global language in the financial statements that will improve the quality of financial reporting. Its indicated to reduce the level of earningsmanagements. The research objects were the manufacturing companies listed in Indonesia Stock Exchange for 4 years (2010-2013). The main variables in this research are IFRS and earnings management (DACC). The research also includes several control variables i.e. size, ROA and operating cash flow (OCF). The data were analyzed by using multiple regression analysis and Wilcoxon Rank Signed different test analysis. In this research, the adoption of IFRS indicates the positive effect on earnings management. The result of different test analysis also indicates that there is a statistically significant difference of earnings management level between before and after the adoption of IFRS. The other result indicates that among the three control variables, ROA and OCF indicate the positive effect on earnings management. Whereas size is found not to have significant effect. Based on this research concluded that the adoption of IFRS has not fully guaranteed a decrease in earnings management yet.]]>
<![CDATA[PROBLEMATIKA AKUNTANSI HERITAGE ASSETS: PENGAKUAN, PENILAIAN DAN PENGUNGKAPANNYA DALAM LAPORAN KEUANGAN (Studi Kasus pada Pengelolaan Museum Jawa Tengah Ronggowarsito) ]]>
<![CDATA[Retha Maya Masitta]]>;
<![CDATA[Anis Chariri]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 4, Nomor 3, Tahun 2015 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[This study aimed to analyze and understand the accounting problems of heritage assets: recognition, valuation and disclosure. Heritage assets is asset that has environment, culture, and nation history value. The advantage of them is not only for ideology importance and academic, but also as economic resource.The observation use case study approach. Data based on the interviews to the managers of Ronggowarsito Museum, related agencies, academics, and antiquities collector; and also the documents analysis found directly on the field. Then, relate them to the available literacy. Based on the research, it is concluded that there is not an appropriate definition to the heritage assets. The informant tends to relate it with Cultural Conservation. Besides the related parties still find some difficulties doing the same economic valuation for all kinds of heritage assets. Procurement of collection is based on the price or value on the Governor Regulation about The Standardization of Activity Cost and Honorarium of Preservation Cost and The Standardization of Supplying Goods/ Sevices Price. But, accountancy practice of heritage assets on managing Ronggowarsito Central Java Museum has appropriate to the accountancy standard as managed by government which stated in CaLK without value.]]>
<![CDATA[MONEY LAUNDERING DAN KETERLIBATAN WANITA (ARTIS): TANTANGAN BARU BAGI AUDITOR INVESTIGATIF ]]>
<![CDATA[Ayu Dewayani, Rhety]]>;
<![CDATA[Chariri, Anis]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 4, Nomor 3, Tahun 2015 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[This study aims to discuss new mode of Money Laundering in Indonesia. The focus of this study is to reveal cases of Money Laundering involving female artist.This study used descriptive analytical on the results of interview with the informant. The analyzed data in this study is the results of interview with government auditors in BPK representative offices in Central Java and Central Java BPKP. The data is obtained through direct interviews.The results of this study showed that government auditors was acknowledge the essence of Money Laundering according with the regulations and expert opinion. There is some dissimilarity opinion from the informant about the new mode of Money Laundering. Some argue that the female artist merely a victims, the other argue that they are involved as corruption fund’s holders.]]>
<![CDATA[PENGARUH FINANCIAL DISTRESS DAN STRUKTUR CORPORATE GOVERNANCE TERHADAP LUAS PENGUNGKAPAN INFORMASI SUKARELA ]]>
<![CDATA[Randy Yosua Immanuel]]>;
<![CDATA[Dul Muid]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 4, Nomor 3, Tahun 2015 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[This study aims to examine the impact of Financial Distress Status and Corporate Governance structure on the level of voluntary discloure. Financial Distress is proxied by company which recorded negative net income for two consecutive years. Corporate Governance structure is proxied by the board commissioner’s independence, audit committee’s independence, board meeting frequency, audit committee meeting frequency, and audit committee’s competence. The population used in this study is the non-financial companies listed in the Indonesia Stock Exchange over the period of 2010-2013 tallying 140 samples. Sampling technique used in this study is the purposive sampling method and data analysis is done by using the multiple linear regression through the use of SPSS 16 program. Results shown in this study show that Financial Distress has a significant impact on the level of voluntary disclosure. Audit committe’s independence, audit committee meeting freqeuncy and audit committee’s competence have significant positive impact on the level of voluntary disclosure. Whereas board commissioner’s independence and board commissioner meeting frequency do not have significant impact on the level of voluntary disclosure.]]>
<![CDATA[ANALISIS PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP AGRESIVITAS PAJAK ]]>
<![CDATA[Winarti Monika Sagala]]>;
<![CDATA[Dwi Ratmono]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 4, Nomor 3, Tahun 2015 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[The aim of this study is to examine the effect of disclosure of Corporate Social Responsibility (CSR) to corporate tax aggressiveness. The independent variable is used in this study is corporate social responsibility disclosure.While the dependent variable in this study is tax aggressiveness that measured using proxy Effective Tax Rates (ETR). This study is a replication of the study by Lanis and Richardson (2012) and use 375 non-financial companies that listed on the Indonesia Stock Exchange in the period 2011-2013 as the sample. Samples were selected by probability sampling method and finally obtained 125 non-financial companies that fulfill the criterias. Data were analyzed using ordinary least square regression analysis model.The result shows that the higher the level of CSR disclosure of a corporation, the lower is the level of tax aggressiveness. This result support the theory of legitimacy.]]>
<![CDATA[PENGARUH KARAKTERISTIK CORPORATE GOVERNANCE DAN KOMPENSASI KOMISARIS SERTA DIREKSI, TERHADAP MANAJEMEN PAJAK ]]>
<![CDATA[Habibi Habibi]]>;
<![CDATA[Abdul Rohman]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 4, Nomor 3, Tahun 2015 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[This study aims to examine the effect of corporate governance characteristics and board of commissioners compensation and also board of directors compensation on tax management. Corporate governance characteristics are measured by the size of board, proportion of independent board and application of corporate governance. Board of commissioners and board of directors compensations are measured using the total amount of compensation received in year divided by firm revenue. While tax management is measured using the effective tax rate. This study also tests several control variables namely firm size, profitability, and leverage.Data for this study are obtained from annual report of non-financial companies listed in Indonesia Exchange Stock (BEI) in 2008-2013. The sampling method used to draw the sample is purposive sampling. The criteria of companies allowed from listed companies in the ratings of CGPI. Final sample is 57 companies from 2008-2013. The hypothesis testing use linear regression analysis.The results show that application of corporate governance and leverage significantly affects the tax management. While size of board, proportion of independent board, compensation, firm size, and profitability did not significantly affect tax management.]]>
<![CDATA[ANALISIS PENGARUH KONVERGENSI IFRS TERHADAP MANAJEMEN LABA DENGAN CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERATING ]]>
<![CDATA[Nastiti, Anggraini Dwi]]>;
<![CDATA[Ratmono, Dwi]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 4, Nomor 3, Tahun 2015 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[The research aimed to analyze the effect of the convergence of IFRS on earnings management by considering the characteristics of corporate governance as a moderating variable. Convergence of IFRS as an independent variable is proxied by using dummy variables. Earnings management is measured  using  the  value  of  discretionary  accruals. Mechanism  of  corporate  governance  as  a moderating variable considering the characteristics of the commissioners, audit committee, auditor quality and the institutional ownership. This research uses a control variable size, profitability, leverage, and growth. The sample in this research is manufacturing companies listed in Indonesia Stock Exchange during the period 2010-2013. The sampling method in this research is purposive sampling. The analysis technique in this study using multiple regression analysis. These results of this study indicate that convergence of IFRS have a significant influence on earnings management with a positive direction. The test results found that the application of IFRS can increase the level of earnings management firms. Thus after IFRS, companies tend to have this level of earnings management is higher. Corporate governance mechanism can moderate the effects of IFRS on earnings  management. This  is indicated  by  the  effect  of  the  accounting and financial  expertise possessed by the audit committee in enhancing the positive effect of IFRS on earnings management.]]>
<![CDATA[PENGARUH CORPORATE SOCIAL RESPONSIBILITY DAN CAPITAL INTENSITY TERHADAP PENGHINDARAN PAJAK ]]>
<![CDATA[Muadz Rizki Muzakki]]>;
<![CDATA[Darsono Darsono]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 4, Nomor 3, Tahun 2015 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[This study aims to examine the effect of corporate social responsibility (CSR) and capital intensity to tax avoidance. The purpose of this study is to provide empirically evidence about the effect of CSR and capital intensity to tax avoidance. The independent variables of this study are CSR and capital intensity, the dependent variable is tax avoidance, and control variables are size and profitability. CSR measured by CSR disclosure with GRI G3.1 as the indicator. Capital intensity measured by total fixed asset divide by total asset. Size measured by logarithm of total asset. Profitability measured by Return on Asset (ROA). Tax avoidance measured by effective tax rates (ETR).The population in this study are 446 manufacturing companies which listed on Indonesian Stock Exchange in the period of 2011-2013. Sample were selected by purposive random sampling method and finally obtained 211 manufacturing companies that fulfill the criteria. Data were analyzed using multiple regression analysis model.The result show that CSR and capital intensity significant negatively influence tax avoidance. Based on the result, conclude that tax avoidance decision is influenced by its attitude about CSR and capital intensity.]]>
<![CDATA[FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN CSR (CORPORATE SOCIAL RESPONSIBILITY) PADA PERBANKAN SYARIAH DI INDONESIA ]]>
<![CDATA[Aviciena Zanjabil]]>;
<![CDATA[Adityawarman Adityawarman]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 4, Nomor 3, Tahun 2015 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[This study aims to examine the factors that affect the disclosure of CSR (Corporate Social Responsibility). Factors tested taken based on Islamic principles. Factors tested are IG - Score (Islamic Governance- Score) and IAH (Investment Account Holder). The population in this study is used throughout the Islamic banking in Indonesia. A total of 11 Islamic banking being the object of this study. Data collection method is study documentation using the annual report of each Islamic banking between 2011 to 2013. Regression analysis was used as a method of data analysis in research. The results showed that the variables of the IG - Score and the IAH has a significant association with the disclosure of CSR. In other words, the level of disclosure of CSR on Islamic banking is influenced by both factors.]]>
<![CDATA[FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP AUDIT REPORT LAG ]]>
<![CDATA[Arga Dewangga]]>;
<![CDATA[Herry Laksito]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 4, Nomor 3, Tahun 2015 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[Timeliness of financial reporting is important to all user to make decision based from information in the financial report. This study aimed to examine the effect of profitability, solvency, the size of the company, the audit opinion, the life of the company and the auditor industry specialization to the audit report lag.The population in this study are all companies in all areas of business that have been listing on the Stock Exchange in the year 2011-2013, the sampling method used in this research is purposive sampling. The number of samples in the study were 49 companies, namely the financial sector or financial companies.The test results demonstrate the audit opinion and firm age affects the audit report lag while the other independent variables have no significant effect on the audit report lag.]]>
