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INDONESIA
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 63 Documents
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Search results for , issue "Volume 4, Nomor 3, Tahun 2015" : 63 Documents clear
FAKTOR-FAKTOR YANG MEMPENGARUHI KETEPATWAKTUAN PELAPORAN KEUANGAN TAHUNAN PERUSAHAAN (Studi Empiris pada Perusahaan Non Keuangan yang Terdaftar pada Bursa Efek Indonesia Tahun 2012-2013) Upik Maharani; Darsono Darsono
Diponegoro Journal of Accounting Volume 4, Nomor 3, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

The  aims  of  this  research   to  test  the  company's  annual   financial   reporting timeliness influenced by the effectiveness of the audit committee, the age of the company, Debt  to  Equity  Ratio  (DER),  profitability  and  solvency.  Annual  financial   reporting timeliness is measured  using a dummy variable,  the effectiveness of the audit committee effectiveness is measured using an index developed by Ika and Ghazali (2009), the age of the  company  is  measured  by how  long  the  company  is  listed  in  the  Indonesia  Stock Exchange,   DER  proxied  by  Total  Debt  divided  by  Total  Equity  owned  company, profitability is proxied by the ROA, while solvency is proxied by TDTA (Total Debt to Total Assets).The sample was 624 non-financial companies listed on the Stock Exchange during 2012-2013,  which obtained  by purposive sampling method. To examine the relationship variables of this research, used logistic regression analysis.The results  showed that the effectiveness of the audit committee and profitability have a significant positive effect on the company's annual  financial reporting  timeliness. As for the  age  of the company,  DER, and  solvency show that  these  variables  did not significantly influence the company's annual financial reporting timeliness.
FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK ORANG PRIBADI (Studi Empiris Pada Wajib Pajak di Kota Magelang) Agustina Dewi Nugraheni; Agus Purwanto
Diponegoro Journal of Accounting Volume 4, Nomor 3, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

This  study  aimed  to  analyze  the  factors  that  influence  individual  taxpayer compliance in Magelang. Independent variables which are used to examine the individual taxpayer   compliance,   among   others:   the   taxpayer   awareness,   knowledge   and understanding of taxation, tax penalties, the tax authorities of tax service quality, ditributif justice, procedural justice and interactional justice. Respondents of this research is the individual taxpayer who has had SPT and domiciled in Magelang.The sampling technique in this study using cluster sampling method, while the data source is a type of primary data with questionnaires as the instrument. Questionnaires were administered to 119 respondents using a Likert scale of 1 to 5. The data analysis of data performed by multiple linear regression analysis using SPSS version 21 for Windows.The results showed that (1) Awareness of the taxpayer is positively significant effect on tax compliance, (2) Knowledge and understanding of taxation taxpayer is positively significant  effect  on  tax  compliance,  (3)  Penalties  taxation  expressly  granted  to  the offender taxes positive and significant effect on tax compliance, (4) The tax authorities of tax service quality give a positive and significant effect on tax compliance, (5) Distributive justice is not significant effect on tax compliance, (6) Procedural justice give a positive and significant effect on taxpayer compliance, and (7) Interactional justice also provide a positive and significant effect on tax compliance.
PENGUNGKAPAN SYARIAH PADA BANK SYARIAH DI INDONESIA Nizar Krisna Ardian; Adityawarman Adityawarman
Diponegoro Journal of Accounting Volume 4, Nomor 3, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the disclosure of sharia Islamic banks in Indonesia. With the independent variable is the size of the supervisory board of sharia, cross membership of the sharia supervisory board, sharia supervisory board member with expertise in accounting, banking, economics, and finance on the disclosure of zakat, the disclosure report of the supervisory board of sharia and sharia supervisory board disclosures in the annual reports of Islamic banks.The population in this study is the entire Islamic banks in Indonesia in 2011, 2012, and 2013. The number of banks research sample totaled 33. In order to obtain research data for 33 samples of data. The analysis technique used is a multiple regression analysis.The analysis showed that the disclosure of zakat is significantly affected by the size of the sharia supervisory board, cross memberships  of  the  sharia  supervisory  board,  and  sharia  supervisory  board  expertise  in accounting / economics / banking / finance. Disclosure of Shariah supervisory board report significantly influenced by sharia supervisory board expertise in accounting / economics/ banking/ finance. While disclosure of sharia supervisory board significantly influenced by cross- membership of sharia supervisory board

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