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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 56 Documents
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Search results for , issue "Volume 4, Nomor 4, Tahun 2015" : 56 Documents clear
PENGARUH STRUKTUR KEPEMILIKAN, UKURAN PERUSAHAAN, DAN CAPITAL INTENSITY TERHADAP EFFECTIVE TAX RATE (ETR) (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2011-2013) Mohammad Danu Bachtiar; Zulaikha Zulaikha
Diponegoro Journal of Accounting Volume 4, Nomor 4, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine empirically the influence of ownership structure (managerial ownership, institutional ownership, public ownership), firm size, and capital intensity to effective tax rate (ETR). The population of this research was all companies listed on the Indonesia Stock Exchange in the period 2011-2013. Sampling was done by using purposive sampling method. There were 137 companies that fulfilled the criteria of sampling. This study used multiple linear regression analysis to examine the influence of independent variables on the dependent variable. The results of this study showed that the variable of public ownership have negative significant influence to the effective tax rate. Capital intensity showed a positive significant relationship to the effective tax rate. Meanwhile variable managerial ownership, institutional ownership and firm size did not significantly influence the effective tax rate.
PENGARUH CORPORATE GOVERNANCE TERHADAP VOLUNTARY AUDITOR SWITCHING (Studi Empiris pada Perusahaan Manufaktur, Perdagangan, Jasa, dan Investasi yang Terdaftar di Bursa Efek Indonesia pada Tahun 2009 - 2013) Muhammad Habib Takeshi Johari; P. Basuki Hadiprajitno
Diponegoro Journal of Accounting Volume 4, Nomor 4, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

This research aims to examine and obtain empirical evidence about the elements of corporate governance mechanism that affect the replacement of public accountant on a voluntary basis in Indonesia. This issue is important because the company raised given the freedom to choose the auditor and replace it outside the rules (mandatory). Independent variables that used in this research : managerial ownership, concentration of ownership, change of directors, the composition of the board of commissioners, audit committee size, and the number of audit committee meetings. The object of this research are firms on the sector of manufacturing, trade, services and investments listed in the Indonesian Stock Exchange during the five years (2009-2013) but for some variables needed data in previously. Data collection method used in this research is purposive sampling, based on predetermined criteria. A total of 45 companies per year, is used as sample company. Data were analyzed using logistic regression analysis. Results from this research showed that the concentration of ownership and the number of audit committee meetings per year, have a positive influence on voluntary auditor switching. The next result shows that managerial ownership and the size of the audit committee have a negative effect on voluntary auditor switching. While the other variables examined in this research as the change of the directors and the composition of the board of commissioners are not shown to have an influence on the company's decision to do voluntary auditor switching.
ANALISIS PERBANDINGAN KINERJA KEUANGAN ANTARA PERBANKAN KONVENSIONAL DENGAN PERBANKAN SYARIAH DI INDONESIA Marbelanty, Fivtina; Adityawarman, Adityawarman
Diponegoro Journal of Accounting Volume 4, Nomor 4, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

Currently there are many Islamic banks in Indonesia as a form of concern for the banking industry with a selection of the bank in accordance with the Islamic shari’a. Many conventional banks began to open Islamic branches, so that the majority of Indonesian people who are Muslim may use the services of the bank without having to fear about riba. This study aimed to compare the financial performance of the two types of banks. This study used liquidity ratios, profitability ratios, risk and solvency ratio, as well as the efficiency ratio to measure financial performance.This study used secondary data documentation, by looking at the financial statements (annual report) banks during the period 2011-2013 were taken from the website of each bank. Samples were taken using purposive sampling method with the criteria specified by the author. The number of samples obtained from the criteria which are 21 banks with a total of 62 samples. Hypothesis testing using Financial Ratio Analysis (FRA).The results showed there were significant differences in the financial performance of conventional banks and Islamic banks. However, the overall financial performance of conventional banks and Islamic banks were equally good, because conventional banks better in the ratio of profitability and efficiency ratios, while Islamic banks better in liquidity ratio and the risk and solvency ratio.
ANALISIS FAKTOR-FAKTOR PEMBENTUK KINERJA (RGEC) PADA PERBANKAN INDONESIA: (Studi Kasus pada Bank yang Terdaftar di BEI Periode 2010-2013) Eka Setiaji, Hanif; Meiranto, Wahyu
Diponegoro Journal of Accounting Volume 4, Nomor 4, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this research is to analyze the major factors that forming the performance of the banks in Indonesia based on Risk Profile, Good Corporate Governance, Earnings, and Capital (RGEC) financial ratios. Variables used in this research are financial ratio that make up the RGEC model on bank performance consists of Net Performing Loan (NPL), Interest Expense Ratio (IER),Loan to Deposit ratio (LDR), Loan to Asset Ratio (LAR), and Cash Ratio(CR) as Risk Profile aspect, self-assessment bank rating is an aspect of Good Corporate Governance, Gross ProfitMargin (GPM), Gross Yield on Total Assets (GOTA), Net Interest Margin (NIM), Net ProfitMargin (NPM), Profit Margin (PM),Return on Equity (ROE), Return on Assets (ROA), Return onTotal Assets (ROTA), and Beban Operasional per Pendapatan Operasioanal (BOPO) as Earnings aspect, and then Capital Adequacy Ratio (CAR), Deposit Risk Ratio (DRR), Primary Ratio (PR), and Risk Assets Ratio (RAR) as Capital aspect.The population in this research are all banking companies listed on the Indonesian StockExchange in 2010-2013. The sampling method used in this research was purposive sampling method with the specified criteria, listed for 4 years and have no delisted during the period, whichbring out 124 sample. Data collection method used in this research is documentation study usingannual reports of each banking between 2010-2013. Factors analysis was used as a method of data analysis in this researchThe result of analysis showed that from 19 ratio, there are 18 significant ratio as formingthe ratio of bank performance, and 13 of them are the permanent factors that forming the banks performance. That thirteen ratio are PM, ROE, ROTA, ROA, NPM, BOPO, PR, RAR, CAR, DRR, NPL, CR and GCG. There is only 1 ratio which is not significant forming the Indonesian banking performance, and it’s LAR.         
ANALISA PENGARUH MANAJEMEN LABA DAN ASIMETRI INFORMASI TERHADAP COST OF EQUITY CAPITAL (Studi pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2010-2013) Adi Baskara Perwira; Darsono Darsono
Diponegoro Journal of Accounting Volume 4, Nomor 4, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine and provide analysis related to the effect of the relationship Profit Management and Information Asymmetry of the Cost of Equity Capital.hipotesis proposed (1) the information asymmetry positive and significant impact on the cost of equity capital, (2) Management profit positive and significant impact on costs equity capital. The population in this study are manufacturing companies listed on the Stock Exchange 2010-2013. Data were collected using purposive sampling method of the companies listed in the Indonesia Stock Exchange. Descriptive statistical analysis used in this study to provide a picture or description, the maximum value, minimum value, average value (mean) and standard deviation to the asymmetry of information, management of earnings and cost of equity capital. Results of the study found that the information asymmetry positive and significant impact on the cost of equity capital. These results show that the greater the value of asymmetry of information will increase the cost of equity capital. While profit management no significant effect on the cost of equity capital. These results indicate that the size of the earnings management behavior does not determine the increase in the cost of equity capital.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN EMISI GAS RUMAH KACA PADA PERUSAHAAN DI INDONESIA Rizqi Abdul Majid; Imam Ghozali
Diponegoro Journal of Accounting Volume 4, Nomor 4, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

This research aims to obtain empirical evidence about factors influencing the extent of voluntary greenhouse gas emission disclosure on Firms operate in Indonesia. The independent variables in this research are PROPER ranking, firm size, profitability, leverage, and media. Research population are companies listed on Indonesian Stock Exchange for the year 2011-2013. Sixty nine companies become the final sample of this research.The result of multivariate regression analysis shows that firm size, profitability, and media exposure have positive and significant effect on the extent of greenhouse gas emission disclosure. In contrast, leverage negatively and significantly affects the extent of disclosure. The result of analysis also shows that there is no significant effect of PROPER ranking on the extent of greenhouse gas emission disclosure.
PENGARUH KARAKTERISTIK EKSEKUTIF TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY : AGRESIVITAS PAJAK SEBAGAI VARIABEL INTERVENING Nur Istriasih; Etna Nur Afri Yuyetta
Diponegoro Journal of Accounting Volume 4, Nomor 4, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the influence of characteristics risk-taking  executive with corporate social responsibility (CSR) disclosure through tax aggressiveness as an intervening variable. The population of this study was non-financial companies listed in Indonesia Stock Exchange (ISX) in 2012-2013.There are three results of this study. First result of this study showed that the characteristics risk taker executive significantly and positive related to aggressiveness of corporate taxes. A company that has a risk-taking executives have a greater possibility to commit acts of tax aggressiveness than a company which has a risk-averse executive. Second, this study showed that tax aggressiveness significantly and negative related to CSR disclosure. Companies that have a low level of tax aggressiveness resulting company would disclose CSR greater than the firm that does tax aggressiveness. And third result showed that tax aggressiveness can’t  mediate the relationship of characteristics executive to CSR disclosure.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KETERSEDIAAN DAN KETERAKSESAN INTERNET FINANCIAL REPORTING OLEH PEMERINTAH DAERAH Wau, Ikhlas; Ratmono, Ratmono
Diponegoro Journal of Accounting Volume 4, Nomor 4, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this study is to analyze factors affecting availability and accessibility of Government’s internet financial reporting (IFR). Factors which are going to be tested are political competition, local government’s size, local government’s financial independency, income per capita and audit opinion. This study examines 112 local government on Java Island based on availability and accessibility from its website. This study tested by two methods, ordinal regression method for the availlability and multiple regression method for the accessibility. The study using ordinal regression found that income per capita and audit opinion has positive relationship to the availability of financial information on the Government’s website. The study using multiple regression found that local government’s financial independency has positive relationship to the accessibility of financial information in Government’s website.
PENGARUH PENGUNGKAPAN SOSIAL DAN LINGKUNGAN TERHADAP ASIMETRI INFORMASI BAGI INVESTOR (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2012-2013) Febi Almira, Lida; Fuad, Fuad
Diponegoro Journal of Accounting Volume 4, Nomor 4, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

This research aimed to examine the effect of disclosure of social and environmental disclosure to the asymmetry of information in the annual report issued by the company. This research examinedthe annual reports of 100 companies that perform voluntary disclosure is  disclosure of social and environmental disclosure in the Indonesia Stock Exchange since 2012-2013. Disclosure of socialand environmental disclosure be investigated by using the method of content analysis. The research uses secondary data based on random sampling method. Method of data processing using a linear OLS regression with a significant level of 10%. The results show that the disclosure of social andenvironmental  disclosure  affect  the  asymmetry  of  information  in  the  annual  report  and  each disclosure  have  a  negative  direction,  which  means  the  higher  the  disclosure  of  social  andenvironmental disclosure will reduce the asymmetry of information.
PENGARUH TIPE KEPEMILIKAN TERHADAP PERFORMA CORPORATE SOCIAL RESPONSIBILITY PERUSAHAAN NON KEUANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Alvine Adriyadi; Basuki Hadiprajitno
Diponegoro Journal of Accounting Volume 4, Nomor 4, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the effect of ownership type and corporate social responsibility of firm. The purpose of this study is to provide empirically evidence about the effect of ownership type to corporate social responsibility of firm. The independent variables of this study are ownership type by financial institution, government, corporate investor, and individual investors, the dependent variable is CSR, and control variables are size and profitability. CSR measured by CSR disclosure with GRI G3.1 as the indicator. Ownership type measured by disclosure showed in annual report. Size measured by logarithm of total asset. Leverage measured by total debt to total equity, and ROA measured by total profit to assets.The population in this study are 507companies which listed on Indonesian Stock Exchange in the period of 2013. Sample were selected by purposive sampling method and finally obtained 225 companies that fulfill the criteria. Data were analyzed using multiple regression analysis model.The result show that ownership by government significantly positive to CSR. Based on the result, conclude that ownership by government will take action of responsibility besides making profit from the firm.

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