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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 CORPORATE SOCIAL RESPONSIBILITY, UKURAN PERUSAHAAN, PROFITABILITAS, LEVERAGE DAN CAPITAL INTENSITY TERHADAP AGRESIVITAS PAJAK (Studi Empiris pada Perusahaan Non Keuangan yang Terdaftar di Bursa Efek Indonesia 2012-2013) Novia Bani Nugraha; Wahyu Meiranto
Diponegoro Journal of Accounting Volume 4, Nomor 4, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

The aim of this study are to examine the effect of corporate social responsibility (CSR), size of firm, profitability, leverage and capital intensity to tax aggresiveness. The independent variables are used in this study are corporate sosial responsibility disclosure, size of firm, profitability, leverage and capital intensity. While the dependent in this study is tax aggresiveness tahe measured using two kind of effective tax rates (ETR).Population taken as the object of observation amounted 794 non-financial companies listed in Indonesia Stock Exchange in the 2012-2013 period. Determination of the sample was made by applying purposive sampling method and obtaining a sample of 240 manufacturing companies based on certain criteria.The result showed tat the CSR and leverage significant effect on the tax aggresiveness. While size, profitability and capital intensity does not significantly influence the tax aggresiveness.
PENGARUH UKURAN PERUSAHAAN, TIPE INDUSTRI, PROFITABILITAS, LEVERAGE, DAN KINERJA LINKGUNGAN TERHADAP ENVIRONMENTAL DISCLOSURE (Studi Empiris Pada Perusahaan yang Terdaftar di BEI dan Menjadi Peserta PROPER Tahun 2011-2013) Dicko Eka Bimantara Nugraha; Agung Juliarto
Diponegoro Journal of Accounting Volume 4, Nomor 4, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

The objective of this research is to analyze the influence of firm size, industry type, profitability, leverage, and enviromental performance on the level of Environmental Disclosure. Measurement of  Environmental Disclosure utilizes scorecard based on Global Reporting Initiative (GRI). There are 45 items to detect  Environmental Disclosure. This research refers to research conducted by Van De Burgwal and Vieira (2014) with some modification. Population of this research were non financial companies that listed in Indonesian Stock Exchange (IDX) during 2011-2013. Data were collected by using purposive sampling method with criteria company participanting in PROPER. A total data of 105 observations were analyzed. Multiple linear regression analysis was used as a main analysis tool. The results of this research show that firm size, industry type, and environmental performance significantly influence the level of Environmental Disclosure. Whereas, profitability and leverage have no significant effects on the level of Environmental Disclosure.
PENGARUH LABA BERSIH, ARUS KAS OPERASI DAN KOMPONEN-KOMPONEN AKRUAL DALAM MEMPREDIKSI ARUS KAS OPERASI DI MASA DEPAN Wahyu Sulistyawan; Aditya Septiani
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 examine about the influence of earning, operation of cash flows, and accrual components in predicting cash flow operations in the future of the manufacturing companies. This research using four accrual components as independent variable, namely changes in receivables, changes in payables, changes in inventories, and changes in depreciation. The type of data that is used in this research was secondary data from the financial statement manufacturing company registered in indonesia stock exchange in 2009-2013. Thesample collection in this research is done by purposively sampling to manufacturing companies in indonesia. This research using model of multiple regression. The results shows that earning, operation of cash flow, changes in receivables changes in payables, changes in inventories and changes in depreciation costs significantly affect to the future operation cash flow
Penentuan Kerugian Keuangan Negara yang Dilakukan Oleh BPK dalam Tindak Pidana Korupsi Ayu Astuti, Chandra; Chariri, Anis
Diponegoro Journal of Accounting Volume 4, Nomor 4, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

This research aimed to understand the scope of financial state from the perspective of auditor. This study also aims to identify and describe the method of calculation that is calculated by supreme audit board to determine the financial state  loss all this time. This study calculate state financial loss in term of tangible financial state loss and potential financial state loss.Informan used for this study are five auditors from supreme audit board that already did the calculation of financial state loss. The informan’s experience can describe how the calculation of financial state loss is currently conducted by auditors.  In addition, this study also used documentation of technical documentation of investigative auditThe findings show that auditor perceived financial state loss as loss of money, securities and also goods that orginaly belong to state. The calculation of tangible financial state loss can be calculated by comparing the number of money that should be received or paid with the number that already being received or paid by the state. The calculation of potential financial state loss can be calculated with the same method as tangible financial state loss.
PENGARUH PEMAHAMAN PAJAK, KUALITAS PELAYANAN DAN SANKSI PAJAK TERHADAP KEPATUHAN PAJAK (Studi Empiris Pada WP OP yang Melakukan Kegiatan Usaha di KPP Pratama Semarang Candisari) Roy Purnaditya, Riano; Rohman, Abdul
Diponegoro Journal of Accounting Volume 4, Nomor 4, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

This study as a purpose to analyze the influence of the understanding of taxpayers, quality of service, and tax penalties on tax compliance. Attribution theory explains that the internal effect caused by an individual's personal conduct which is the understanding of taxpayers on tax compliance, while external influences are thought to result from an outside party that is in terms of quality of service tax authorities and tax penalties provided by the government. Based on social learning theory proposed by Albert Bandura (1977), this theory should conduct direct observation and experience to participate in terms of tax compliance.Respondents in this study is an individual taxpayer who carries on business in Semarang Candisari STO. The analysis technique used is the technique of multiple regression analysis with the data obtained using quantitative methods are surveys using a questionnaire to the media which is convenience sampling technique. Total number of questionnaires were analyzed by 114 questionnaires.This study shows that the understanding of tax, service quality and the tax authorities, and the sanctions applicable taxes and significant positive effect on tax compliance.
ANALISIS FAKTOR – FAKTOR YANG MEMPENGARUH TINGKAT KONSERVATISME PERUSAHAAN – PERUSAHAAN DI INDONESIA Muhammad Setio Priambodo; Agus Purwanto
Diponegoro Journal of Accounting Volume 4, Nomor 4, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

The main focus of the financial statements is to provide information regarding earnings.  Accounting has a principle called conservatism, namely the precautionary principle in determining the amount of profit. The purpose of this study was to analyze the factors that influence the firm choice of using conservatism principle. Conservatism is the dependent variable in this study as measured by the size of the accrual and market value. The independent variables studied include concentration ratios, corporate risk, company size, capital intensity, and the leverage ratio. Samples are manufacturing companies listed in Indonesia Stock Exchange in 2011-2013. The sample was selected using purposive sampling and obtained a sample of 20 companies. Testing is done by multiple linear regression analysis that has met the test of classical assumptions. The results showed that the capital intensity significantly influence the application of the principle of conservatism. While the size of the company, firm risk,  concentration ratio, and leverage does not significantly influence the application of the conservatism principle.
ANALISA FAKTOR-FAKTOR YANG MEMPENGARUHI TINGKAT PENGUNGKAPAN LAPORAN KEUANGAN PEMERINTAH DAERAH (Studi pada LKPD Kabupaten/Kota Provinsi Jawa Tengah 2010-2012) Heri Atapson V Girsang; 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 analyze the influence of some factors on disclosure level of Local Government Financial Report (LGFR) District/City of Central Java Province. The factors used in this study are the size of the local government, the financial self-sufficiency ratio of the local government, functional differentiation of the local government, debt financing of the local government, intergovernmental revenue of local governments, and the age of the of the local government.            The disclosure level of Local Government Financial Report (LGFR) calculated by counting the adherence of disclosure to the Government Accounting Standards and Permendagri No. 13 of 2006. The analytical method used is data panel regression. This research’s sample consisted of 105 LGFR district/city along 2010-2012 audited by Audit Board of the Republic of Indonesia Representative of Central Java Province. Data were obtained from the Audit Board of the Republic of Indonesia Central Java Province Representative. The results showed that the size of the local government, the financial self-sufficiency ratio of the local government, functional differentiation of the local government, debt financing of the local government, intergovernmental revenue of local government, and the age of the of the local government are proved to have no significant influence on the disclosure level of Local Government Financial Report (LGFR) District/City of Central Java Province.
FAKTOR FAKTOR YANG BERPENGARUH TERHADAP AUDIT REPORT LAG PADA PERUSAHAAN MANUFAKTUR Brian Pramaharjan; Nur Cahyonowati
Diponegoro Journal of Accounting Volume 4, Nomor 4, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

The aim of this study is to examine the influence of profitability, solvability, the size of audit committee , the size of the company, and the size of public accounting firm on audit report lag. The population in this study are all companies in manufacture industries that listed on the Indonesian Stock Exchange, selected using purposive sampling during 2011 until 2014. The number of samples used in the study are 100 companies. The test result shows that profitability, the size of the company, and the size of public accounting firm have influence on audit report lag, while on the other hand solvability and the size of audit committee have no influence on audit report lag.
ANALISIS DETERMINAN EFEKTIVITAS AUDIT INTERNAL PADA SEKTOR PEMERINTAHAN Budi Prakoso, Nawa; Ratmono, Dwi
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 examine factors which affect (determinants) internal audit effectiveness in the public sector. This study is a replication of the research that has been done by Alzeban and Gwiliam (2014)  in Saudi Arabia, with differences in location, object, sampling and analysis methods.The study was conducted at an internal auditor in eight inspectorate office districts / cities and provinces of Yogyakarta and Central Java. The total sample is 137 respondents. This study uses primary data in the form of a questionnaire. PLS analysis testing techniques are used to prove the research hypothesis.The result of this study shows that the competence of internal auditors, management support for internal audit and the independence of the internal audit proved a significant effect on the internal audit effectiveness. While the relationship between the internal auditor with the external auditor does not affect the internal audit effectiveness.
REAKSI PASAR ATAS PENGUMUMAN DIVIDEN TUNAI(STUDI EMPIRIS PADA PERUSAHAAN LQ-45) Dwi Saputra, Akhsani Lubis; Darsono, Darsono
Diponegoro Journal of Accounting Volume 4, Nomor 4, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

This study to analyze market reaction to the announcement of cash dividends on listed companies LQ-45 from February and August 2014. With the event window for 31 days and 15 days the researchers tried to see if there is a difference of abnormal return before and after the ex-dividend date.   The sampling technique used is purposive sampling and number of samples used is 45 from manufactur industries. This study uses secondary data including historical daily closing stock price, market index LQ-45 and the schedule of cash dividends. The analysis technique used isEvent Study Method.            The result showed that abnormal return obtained by investors after the date of the announcement rated investors as a signal of bad (bad news) because investors believe stock prices will fall after the announcement. However, the market is no longer reacting above 7 days after the ex-dividend date.

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