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<![CDATA[ANALISIS FAKTOR - FAKTOR YANG MEMPENGARUHI STRUKTUR MODAL PERUSAHAAN PERTAMBANGAN DI INDONESIA ]]>
<![CDATA[Cahyo Kurniawan]]>;
<![CDATA[Etna Nur Afri Yuyetta]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 4, Nomor 4, Tahun 2015 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[This research aims to analyze the effect of the variables in predicting the company's capital structure. The variables in this research consist of free cash flow (FCF), tangible assets (TAN), firm size (SIZ), and profitability (PRO). The population of this study was all mining company listed in Indonesia Stock Exchange (ISX) in 2009-2013. Sampling was done by using purposive sampling method and obtain 23 companies with a total of 115 data in this research period. This research used multiple linear regression analysis for testing the influence of independent variables on dependent variable.Results from this research showed that free cash flow significantly and have an influence on the increase or decrease the company's capital structure. Tangible assets and profitability negative significantly influence to the mining company's capital structure. Firm size did not significantly influence to the mining company's capital structure.]]>
<![CDATA[ANALISIS PENGARUH KEPEMILIKAN MANAJERIAL, PROFITABILITAS, KESEMPATAN INVESTASI DAN KEBIJAKAN HUTANG TERHADAP NILAI PERUSAHAAN (Studi pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2010-2013) ]]>
<![CDATA[Vido Agnova]]>;
<![CDATA[Dul Muid]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 4, Nomor 4, Tahun 2015 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[Company in business wants to increase the value of the company. This is because the value of the company reflects the performance of the company and may affect investor perception of the company. This study aimed to analyze the effect of: (1) managerial ownership, (2) profitability, (3) investment opportunities, (4) the policy of debt to the value of the company on manufacturing companies listed in bei 2010-2013. The value of the company is willing to pay the price by potential buyers when the company is sold. Managerial ownership is a stock company owned by the management company. Profitability is an important factor in determining the capital structure. With large retained earnings, the company would prefer to use retained earnings before using debt. Investment opportunities in enterprise management decisions in the selection of an investment that will be able to choose one or more investment alternatives are considered the most profitable. a debt policy measures taken by the company to finance through debt.Data collection techniques in this research is the study documentation. Data to be studied in this research is secondary data that is quantitative. The data used in this research is secondary data from annual reports obtained from the Indonesian Capital Market Directory (ICMD) 2010-2013. The analysis method used in this study is multiple regression. The population in this study were all manufacturing companies listed in Indonesia Stock Exchange in 2010 - 2013. The sampling method used in this research is purposive sampling method. The number of samples taken in this study as many as 32 companies.From the test results showed that managerial ownership and significant negative effect on the value of the company. While profitability and significant positive effect on firm value. Variable investment opportunity no significant effect on the value of the company. From the test results can be seen that the debt policy and significant positive effect on firm value.]]>
<![CDATA[FAKTOR FAKTOR YANG BERPENGARUH TERHADAP EFEKTIVITAS AUDIT INTERNAL (Studi Pada Inspektorat Provinsi Jawa Tengah) ]]>
<![CDATA[Rheza Rahadhitya]]>;
<![CDATA[Darsono Darsono]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 4, Nomor 4, Tahun 2015 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[The aim of this study is to examine the influence of auditor experience, risk management, education, training, effective internal control system, dan management support on internal audit effectiveness in Inspectorate of Cental Java.The population of this study are the auditors of Inspectorate of Central Java which totaling 33 peoples. Because the small number of the population, therefore in this study is using census method, which uses the population as a sample. The data for this study were obtained through a questionnaire administrated to the auditors in Inspektorat Provinsi Jawa Tengah. The data were analyzed using SPSS version 20, hence the hypotesis are tested by the multiple regression analysis.The result showed that auditor experience, education, training and effective internal control system has significant positive effect on internal audit effectiveness. Whereas risk management and management support has no significant effect on internal audit effectiveness.]]>
<![CDATA[PENGARUH MASA PENUGASAN AUDIT DAN SPESIALISASI KAP TERHADAP KUALITAS AUDIT - SUATU STUDI DENGAN PENDEKATAN EARNINGS SURPRISE BENCHMARK ]]>
<![CDATA[Muhammad Iqbal]]>;
<![CDATA[Indira Januarti]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 4, Nomor 4, Tahun 2015 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[This study examines the effects of past audits and the Firm specializes in audit quality approaches benchmark earnings surprise. This study shows how the independent variable that are past audist and firm specializes can prove that the dependent variable which iss audit quality identified as having an effect between earnings management with audit quality of financial statements. Proxy that used in this study is net income with total assets and how to compare them by comparing the percentage of the the following proxy with percentage of the difference from the previous year's net income and earnings in the previous year observations with assets.Populations in this study are all companies listed in Indonesia Stock Exchange in the period 2010 - 2012. Sampling was done in accordance with previous studies of Simnett and Carey (2006), namely with certain criteria so that samples obtained for this study amounted to 120 companies. The analysis method of this research is using logistic regression method.Based on the results of the study shows that the duration of the audit assignment was not significant and has negative impact as well as specialization KAP not significant and has negative impact on audit quality.]]>
<![CDATA[PENGARUH ASSURANCE SUSTAINABILITY REPORT TERHADAP MARKET VALUE PERUSAHAAN YANG TERDAFTAR DI BEI PADA TAHUN 2011-2013 ]]>
<![CDATA[Hanif Rahmansyah]]>;
<![CDATA[Faisal Faisal]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 4, Nomor 4, Tahun 2015 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[Currently Indonesian companies began to publish sustainability report as a corporate responsibility to the environment. To increase the credibility of the sustainability report, the company did assurance, but not much research the topic of assurance. This study aimed to analyze the effect of assurance on the sustainability report to the market value of the company. This study used independent assurance, size, leverage, ROA, the type of industry to measure the market value of the company.This study used secondary data documentation, they were sustainability report and annual report companies that listed on the Stock Exchange in 2011-2013. The sampling method used in this research is purposive sampling with some requirements. The number of samples obtained from these criteria were 36 companies with a total of 108 samples. in This study used multiple linear regression to test the hypothesis.The results showed that the assurance negative and not significant effect to the market value of the company. Other variables such as the size (the size of the company), leverage, and the type of industry also did not have a significant effect. Only ROA which had a positive and significant effect to the market value of the company.]]>
<![CDATA[PENGARUH BOOK-TAX DIFFERENCES TERHADAP EARNINGS PERSISTENCE DENGAN KOMPONEN AKRUAL SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN JASA DI INDONESIA ]]>
<![CDATA[Anisa Alfiarini]]>;
<![CDATA[Dul Muid]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 4, Nomor 4, Tahun 2015 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[This study aimed to examine the effect of differences between accounting income and taxable income (Book-Tax Differences) against earnings persistence with accrual as a moderating variable component in service companies in Indonesia. Book-tax differences in the present study were divided into three groups: Large Positive Book-Tax Differences, Negative Large Book-Tax Differences and Small Book-Tax Differences which each is used as independent variables. As well as the size of the company contained in this study is used as a control variable to earnings persistence. The data used in this research is secondary data. Data collection techniques with technical documentation. The method used in this study using regression analysis with dummy variables. From the results of the research that has been done, the first and second hyphoteses each have significant value that is <0.05. Neither Large Positive Book-Tax Differences and Negative Large Book-Tax Differences show that there is a significant effect on earnings of lower persistence with accrual as a moderating variable component. Small book-Tax Differences show that there is a positive effect on earnings persistence with accrual as a moderating variable component. As well as the size the companies in the study show that your company size is directly positive effect on the increase in earnings persistence.]]>
<![CDATA[PENGARUH CORPORATE GOVERNANCE TERHADAP PENGHINDARAN PAJAK (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia 2011-2014) ]]>
<![CDATA[Ahmad Reza Dwi Permana]]>;
<![CDATA[Zulaikha Zulaikha]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 4, Nomor 4, Tahun 2015 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[This study was conducted to establish the effect of corporate governance consisting of board size, percentage of independent commissioner, and executive’s compensation against tax avoidance. This study was a replication with a modification from the research of Minnick and Noga (2010) examining the corporate governance against tax avoidance proxied by the effective tax rate.The population of this study consists of manufacturing companies listed in Indonesia stock exchange in 2011-2014. Samples in this study consist of 83 sample from 2011, 80 sample from 2012, 76 samples from 2013, 80 samples from 2014, and 319 obsevation of financial reports of manufacturing sompanies. Hypothesis testing was conducted to analyze the data using multiple regression analysis.This study shows that corporate governance has no influence toward tax avoidance. There is no significant effet between the size of commissioner and tax avoidance, there is no percentage of commissioner and tax avoidance, and ther is no significant effect between the executive’s compensation and tax avoidance. It can be concluded that corporate governance does not have any effect of tax avoidance.]]>
<![CDATA[ANALISIS FAKTOR FAKTOR YANG BERPENGARUH TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN ]]>
<![CDATA[Rudy Fernando]]>;
<![CDATA[P. Basuki Hadiprajitno]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 4, Nomor 4, Tahun 2015 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[This study aims to analyze and provide empirical evidence of debt default, opinion shopping, audit opinion the previous year, and disclosure on the probability of receiving going concern opinion. Hypothesis proposed (1) debt default effect on acceptance going concern opinion, (2) opinion shopping influence on acceptance going concern opinion,(3) audit opinion the previous year influence on acceptance going concern opinion,(4) disclosure affect the probability of accepting the opinion of going concern. This study used 23 manufacturing companies listed on the Indonesian Stock Exchange (BEI) in the year 2008 to 2013, sample obtained by purposive sampling. Data were analyzed using logistic regression anylisis The results of this research showed that debt default, and audit opinion the previous year have a significant influence on acceptance going concern opinion.While the other factors, opinion shopping and disclosure are not proven having a significant influence for Timeliness.]]>
<![CDATA[PENGARUH MEKANISME CORPORATE GOVERNANCE TERHADAP TINGKATUNDERPRICING IPO (Studi Empiris Pada Perusahaan yang IPO di Bursa Efek Indonesia Tahun 2009- 2014) ]]>
<![CDATA[Auliya, Reza]]>;
<![CDATA[Januarti, Indira]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 4, Nomor 4, Tahun 2015 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[The purpose of this research is to examine the impact of corporate governance mechanism to level of IPO underpricing. This study used secondary data taken from financial and annually reports one year before company IPO in Indonesia Stock Exchange for years 2009-2014. This study used judgement sampling method. Research population comprise all companies that IPO for the period 2009-2014. A Total sample of 105 companies was used in analysis from total population 138 companies. Hypotheses in this study indicate that board of commissioner size, proportion of commissioner independence, board of director size, committee audit size, institutional ownership, and managerial ownership partially affect the level of underpricing. This study used linier multiple regression analysis for hypotheses testing. Results of this study showed that the proportion of commissioner independence and committee audit size positively affected the level of underpricing. Board of director had a negative effect on the level of underpricing. This study, did not find significant effects of board of commissioner size, institutional ownership and managerial ownership on the level of IPO underpricing.]]>
<![CDATA[PENGARUH CSR, UKURAN PERUSAHAAN, LEVERAGE, DAN KEPUTUSAN INVESTASI PADA KINERJA KEUANGAN PERUSAHAAN DAN NILAI PERUSAHAAN ]]>
<![CDATA[Lais Khafa]]>;
<![CDATA[Herry Laksitoo]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 4, Nomor 4, Tahun 2015 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[This study aims to investigate the influence of Corporate Social Responsibility, firm size,leverage, investment decisions on financial performance, and financial performance on the value of the company.The population in this study is a company listed in Indonesia Stock Exchange in 2012-2013. Sampling was done by purposive sampling. Data analysis with descriptive analysis, the classical assumption test, and multiple regression analysis.Based on the analysis performed, the result that the corporate social reponsibility positiveeffect on firm performance, firm size negatively affect the company's performance, leverage a significant negative effect on the performance of companies, investment decisions positive effect on the company's performance, and the performance of the company a positive effect on firm value.]]>
