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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 12 Documents
 1   2 
Search results for , issue "Volume 5, Nomor 4, Tahun 2016" : 12 Documents clear
PENGARUH CORPORATE GOVERNANCE DAN KUALITAS AUDITOR EKSTERNAL TERHADAP MANAJEMEN PAJAK Yunika Dewi Lestari; Etna Nur Afri Yuyetta
Diponegoro Journal of Accounting Volume 5, Nomor 4, Tahun 2016
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (171.396 KB)

Abstract

The aim of this study is to examine the influence of  corporate governance and quality of external auditor quality on  tax management of the company. Independent variable used in this study are corporate governance which is measured by proxies of number of commissioner, percentage of independent commissioner, compensation of board of commissioner and board of directors while external auditor quality which is proxied by size of public accountant firm. Dependent variable is tax management which is measured by effective tax rate (ETR) The population used in this study consist of manufacture firms listed on the Indonesia Stock Exchange in 2009-2014. The sampling method used in this study is purposive sampling and obtained 29 companies. This study uses multiple regression analysis for hypotheses testing. The results of this study showed that number of commissioner has negative effect on tax management measured by tax expense but has positive effect on tax management measured by cash tax paid, percentage of independent commissioner has no effect on tax management measured by tax expense but has negative effect on tax management measured by cash paid, compensation of board commissioner and directors has no effect on tax management measured by tax expense but has negative effect on tax management measured by cash paid, external auditor quality has no negative influence on tax management measured by tax expense and has no influence on tax management measured by cash paid.
ANALISIS PERBANDINGAN KINERJA KEUANGAN SEKTOR PERBANKAN DENGAN METODE CAMEL DI INDONESIA (STUDI KOMPARATIF: BPD, BANK BUMN, BANK SWASTA NASIONAL, DAN BANK ASING) Pangihutan Siallagan; Etna Nur Afri Yuyetta
Diponegoro Journal of Accounting Volume 5, Nomor 4, Tahun 2016
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (147.897 KB)

Abstract

This study aimed to compare the financial performance of the banking sector between the regional development banks, government-owned banks, national private banks and foreign banks were assessed with the CAMEL method on the timeframe 2013 – 2015. The CAMEL method is performance assessment reviewed aspects of Capital, Asset Quality, Management, Earnings, Liquidity. The variables in this study is the ratio-financial ratio used in the assessment of the financial performance of the bank. Ratio-the ratio used is the Capital Adequacy Ratio (CAR), the Non Performing Loan (NPL), Expenditure to Income Ratio, Return on Assets (ROA), Return on Equity (ROE), and Loan to Deposit Ratio (LDR).This study uses secondary data i.e. financial statements and annual reports published by the bank. Information of financial ratio obtained from the financial reports and the annual report of the bank. The selection of the sample in this study using the purposive sampling method. Technique of data analysis in this study uses descriptive statistics and Kruskal Wallis tests to find out if there is a difference based on the bank's financial performance motode CAMEL on any type of bank.The results showed that foreign banks have the best performance in terms of aspect capital and asset quality, the govenrment-owned bank have the best performance in terms of earnings and management aspects, and national private banks have the best performance in terms of liquidity aspects. Kruskal Wallis test based on it can be concluded that there is a difference between regional development bank financial performance, the govenrment-owned bank, national private banks and foreign banks on a CAR, NPL, ratio of Expenditure to Income Ratio, ROA, ROE, and LDR.

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