Articles
56 Documents
Search results for
, issue
"Volume 4, Nomor 4, Tahun 2015"
:
56 Documents
clear
<![CDATA[ANALISIS PENGARUH PERILAKU PENGHINDARAN PAJAK TERHADAP NILAI PERUSAHAAN DENGAN TRANSPARANSI SEBAGAI VARIABEL MODERATING ]]>
<![CDATA[Stevanus Tri Anggoro]]>;
<![CDATA[Aditya Septiani]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 4, Nomor 4, Tahun 2015 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (333.521 KB)
<![CDATA[The purpose of this research is to analyze the effect of tax avoidance behavior on firm value by considering transparancy as a moderating variable. Tax avoidance as an independen variable is measured by book-tax-difference (BTD) value. Firm value and agency cost as dependen variable are measured by Tobins q and STA value. Transparency as moderating variable measured by the ratio that takes intoitem contained in financial statements under the provisions of GCG self assessment int 2010. This research uses leverage as a control variabel. The sample of 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 techique in this study using multiple regression analysis. Overall, the results show that tax avoidance behavior has significant positive effects on the firm value. Tax avoidance has positive effects on the agency cost. And transparency can moderate the effect of tax avoidance on firm value.]]>
<![CDATA[ANALISIS PENGARUH PROFITABILITAS, LEVERAGE, UKURAN PERUSAHAAN, TIPE INDUSTRI, DAN PENGUNGKAPAN MEDIA TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2014) ]]>
<![CDATA[Rheza Dwi Respati]]>;
<![CDATA[P. Basuki Hadiprajitno]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 4, Nomor 4, Tahun 2015 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (318.654 KB)
<![CDATA[The purpose of this study is to examine the influence of proftitability, leverage, firm size,industry classification and media exposure to Corporate Social Resposibility disclosure. The dependent variable is Corporate Social Resposibility disclosure. Independent variable are protfitability, leverage, firm size, industry classification and media exposure. This study was used secondary data from annual reports of manufacturing companies which were listed on Indonesia Stock Exchange in 2014. Samples were 111 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 profitability and leveragedid not have significant influence to the CSR disclosure meanwhile the firm size,industry classification and media exposure have a positive significant influence to CSR disclosure.]]>
<![CDATA[PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE TERHADAP AUDIT REPORT LAG ]]>
<![CDATA[Faishal, Muhammad]]>;
<![CDATA[Hadiprajitno, P. Basuki]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 4, Nomor 4, Tahun 2015 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (179.655 KB)
<![CDATA[The purpose of this research is to analyze the internal factors that affect audit report lag of financial reports to the manufacturing companies listed on the Indonesia Stock Exchange. The examined factors of this research are board size, board independence, audit committee, and audit committee meetings as the independent variable, while the audit report lag as the dependent variable.The sample consists of 292 companies listed in the Indonesia Stock Exchange (IDX)period 2012-2014. The data that was used in this research was secondary data and selected by using purposive sampling method. 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 committee audit size did not have significant influence to the audit report lag. Board size, independence board and audit committee meetingshave significant influence to audit report lag.]]>
<![CDATA[ANALISIS PENGARUH PERSEPSI NASABAH BANK TERHADAP INTERNET BANKING ADOPTION (Studi pada Nasabah Perbankan yang Menggunakan Internet Banking di Kota Surakarta) ]]>
<![CDATA[Nur Yudha, Hafid]]>;
<![CDATA[Isgiyarta, Jaka]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 4, Nomor 4, Tahun 2015 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (231.568 KB)
<![CDATA[This study was conducted to analyze the factors affecting the banking customer to acceptance of Internet Banking Adoption. Results of this study are expected to contribute to banking institutions in order to enhance the credibility and increasing better service for customers who use Internet banking services, as well as provide multilevel security and update internet banking network system regularly that are not easily hijacked by the parties are not responsible. Samples were taken by cluster sampling method, which is based on the domicile of bank customers in five districts, in the city of Surakarta. These samples included 165 respondents. Testing method performed by multiple linear regression analysis were processed with SPSS for Windows version 19. Results of research conducted shows that the Perceived Ease of Use, Perceived Usefulness, Perceived Trust, and Computer Self-Efficacy provide a significant and positive effect on the acceptance of Internet Banking Adoption. While the perceived risk provides a significant and negative impact on the acceptance of Internet Banking Adoption. In a subsequent, study is expected to use a more diverse independent variables in predicting the effect on the dependent variable in order to obtain more specific results.]]>
<![CDATA[PENGARUH ASIMETRI INFORMASI TERHADAP MANAJEMEN LABA DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL PEMODERASI ]]>
<![CDATA[Andrie Mustikawati]]>;
<![CDATA[Nur Cahyonowati]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 4, Nomor 4, Tahun 2015 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (296.751 KB)
<![CDATA[Thestudy aimed to analyze the effect of information asymmetry on earnings management by considering managerial ownership as moderating variables. This study uses variable earnings management as a dependent, the dependent variable is measured by using a proxy for discretionary accruals. Information asymmetry used as independent variables, information asymmetry is measured by a proxy bid-ask spread. This study also uses moderating variable is firm size, firm size is measured by the proxy of the total assets of the company.In this study using the manufacturing companies listed in Indonesia Stock Exchange (IDX) and the Indonesian Capital Market Directory (ICMD) in 2012-2013 as the sample. The sample was selected using purposive sampling. The analysis technique used is Moderated Regression Analysis.The results of the analysis explains that the asymmetry of information has a significant impact on earnings management in a positive direction. While the size of the company may moderate the effect of information asymmetry on earnings management.]]>
<![CDATA[PENGARUH GENDER, PENGALAMAN, KEAHLIAN AUDITOR DAN TEKANAN KETAATAN TERHADAP AUDITOR JUDGEMENT DENGAN KOMPLEKSITAS TUGAS SEBAGAI VARIABEL MODERASI PADA BPK RI JAWA TENGAH ]]>
<![CDATA[Aditya Purba Nugraha]]>;
<![CDATA[Indira Januarti]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 4, Nomor 4, Tahun 2015 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (303.963 KB)
<![CDATA[Audit judgment is one way of looking auditors in response to information that affects decision-making documentation of evidence and the auditor's opinion on the financial statements of an entity. Judgement is an activity that is always used auditors in any audit process, the auditor must continue to hone their judgment. Proper judgment whether or not an auditor will determine the quality of audit results and opinions to be issued by the auditor. The purpose of this study was to analyze the factors that affect the auditor's judgment on BPK Central Java. The study population was auditor at BPK RI Central Java. The sampling method used in this research is purposive sampling method. The sample used in this study were 120 people at the BPK auditors Central Java. The data used are primary data using questionnaires. The analysis technique used is multiple linear regression analysis. Based on the results of the study, gender and experience do not affect the Auditor's judgment, while the expertise of auditors and pressure obedience positive effect on auditor judgment. The complexity of the task can be concluded not moderate influence between the variables of gender, experience, expertise and pressure auditor adherence to auditor judgment]]>
<![CDATA[FAKTOR-FAKTOR YANG BERPENGARUH PADA KEPUASAN KERJA AUDITOR (Studi Empiris pada Kantor Akuntan Publik di daerah Semarang) ]]>
<![CDATA[Rizky Ariawan Ramadan]]>;
<![CDATA[Darsono Darsono]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 4, Nomor 4, Tahun 2015 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (465.283 KB)
<![CDATA[The purposefrom this research is examining the influence ofOrganizationalCommitment, Professional Commitment, Job Autonomy andOrganizational-Professional Conflict (OPC) on Auditor’s Job Satisfaction.The population of this research is auditors that work in publicaccountant firm located at Semarang, The sample taken from 45 auditorsfrom 8 public accountant firm at Semarang. Method of data collection in thisresearch is using questionnaire. Method of data analysis is reliability and validityanalysis, classic assumption analysis and hypotheses analysis is using linearregression analysis.The result indicates all variables reliable, valid and fulfil classic assumption. Theresult of hypotheses analysis are Organizational Commitment has positive influence but not significantly on job satisfaction, Professional Commitment has positive influence and significantly on job satisfaction, Job Autonomy has positive influence and significantly on job satisfaction and OPC has negative influence and significantly on job satisfaction.]]>
<![CDATA[PENGARUH DEBT DEFAULT, DISCLOSURE, OPINI AUDIT TAHUN SEBELUMNYA, UKURAN PERUSAHAAN, DAN OPINION SHOPPING TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN ]]>
<![CDATA[Randy Harris]]>;
<![CDATA[Wahyu Meiranto]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 4, Nomor 4, Tahun 2015 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (318.302 KB)
<![CDATA[Nowadays, the task of auditors increasingly widespread, not only accountable to disclose financial information, but also information that is not limited in the things revealed in the financial statements, such as disclosure of information about the existence and continuity of corporate entities. Auditors are expected to not only check the financial statements, but also can make predictions and assess the entity's ability to maintain the continuity of their business enterprise. The purpose of this study was to examine the influence of debt default, disclosure, audit opinion in the previous year, the size of the company, and the opinion shopping to going concern audit opinion. The sample used in this study are manufacturing companies listed in Indonesia Stock Exchange in 2009-2013. This study population as much as 130 samples included 24 selected by purposive sampling method companies with the observation period of 5 (five) years. Data were analyzed using logistic regression analysis model. The results of this study indicate that debt default, disclosure, audit opinion of the previous year and opinion shopping significantly influence the going-concern audit opinion. The size of the company did not have significant effect on the going concern audit opinion.]]>
<![CDATA[PENGARUH STRUKTUR KEPEMILIKAN, KEAKTIFAN KOMITE AUDIT, DAN KUALITAS AUDIT TERHADAP MANAJEMEN LABA ]]>
<![CDATA[Sudjatna, Indiferent]]>;
<![CDATA[Muid, Dul]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 4, Nomor 4, Tahun 2015 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (211.078 KB)
<![CDATA[The purpose of this study is to demonstrate empirically that ownership concentration, managerial ownership, Audit comitee activeness, and audit quality have negative significant effect on earning management The population used in this study are all manufacture companies listed on IDX in the period of 2010-2012. The sampling method used in this study was purposive sampling method. The analysis technique in this study uses multiple regression analysis with help from a program named SPSS From the analysis performed in this study, ownership concentration is the only variable that has significants negative effect on earnings management. Meanwhile, managerial ownership, audit comitee activeness, and audit quality have positive effect on earning management.]]>
<![CDATA[MEKANISME CORPORATE GOVERNANCE DAN KEMUNGKINAN KECURANGAN DALAM PELAPORAN KEUANGAN ]]>
<![CDATA[Satrio Wicaksono, Gregorius]]>;
<![CDATA[Chariri, Anis]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 4, Nomor 4, Tahun 2015 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (419.484 KB)
<![CDATA[This study aims to obtain empirical evidence and to analyze the effect of corporate governance’s mechanism such as board size of commissioners, board composition of independent commissioners, audit committee, and internal audit effectiveness on likelihood of fraudulent financial reporting. Company size and leverage used as control variables in this study.The population in this study was non-financial companies listed on the Indonesia Stock Exchange in 2008 to 2012. Total sample used in this study was 38 companies, consist of 19 companies which did fraudulent financial reporting, and 19 companies which didn’t fraudulent financial reporting as matched companies by the criteria on the same of industry and total asset. Data analysis was performed with the descriptive statistic analysis, multikolonieritas test, and hypothesis test with logistic regression analysis.The results of analysis this study indicate that audit committee and internal audit effectiveness in a significant negative effect on likelihood of fraudulent financial reporting, while board size of commissioners and board composition of independent commissioners have no significant effect on likelihood of fraudulent financial reporting.]]>
