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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 27 Documents
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Search results for , issue "Volume 6, Nomor 1, Tahun 2017" : 27 Documents clear
PENGARUH PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN TERHADAP KEPEMILIKAN INSTITUSIONAL Igmaniar Rakhman; Herry Laksito
Diponegoro Journal of Accounting Volume 6, Nomor 1, Tahun 2017
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the impact of the disclosure of corporate social responsibility (CSRD) to the institutional ownership. This study used secondary data. The population in this study consisted of all manufacturing companies listed in Indonesia Stock Exchange in 2012 - 2015. The sampling method in this research is purposive sampling, and the number of samples in this study were 60 companies. This study used the technique of multiple linear regression analysis. The empirical results of this study show that CSRD, dimensions employee relations and dimension product has a positive and significant effect to institutional ownership. While dimension of community and institutional ownership has not had a significant relationship, and the environmental dimension has a negative and significant relationship with institutional ownership.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN TERHADAP SAP OLEH PEMERINTAH DAERAH Lambok Maranatal; Dwi Ratmono
Diponegoro Journal of Accounting Volume 6, Nomor 1, Tahun 2017
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aimed to analyze the factors that influence compliance with Government Accounting Standards (GAS) by the local government. The independent variables were tested in this study is the size of the local government, the ratio of financial conditions, transfer ratio, population, employees and the audit findings of non-compliance to compliance with Government Accounting Standards (GAS). The dependent variable was tested using an index of compliance.This study uses secondary data derived from the results of the examination report the Audit Board on the Local government Financial Report in Central Java periods in 2014 and 2015. The research sample as many as 34 LGFR in Central Java each year. The total sample is 68 LGFR of 2 years of observation. The analytical method used is multiple linear regression analysis.The results showed that the audit findings of non-compliance, financial conditions and transfer ratio have significantly negative effect on compliance with Government Accounting Standards. The size of the local government, population and employees do not have a significant influence on compliance with Government Accounting Standards.
PENGARUH PEMILIHAN KANTOR AKUNTAN PUBLIK DAN KARAKTERISTIK MANAJEMEN TERHADAP MANAJEMEN LABA Prakoso, Ganang; Purwanto, Agus
Diponegoro Journal of Accounting Volume 6, Nomor 1, Tahun 2017
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aimed to analyze the effect of size auditor and board characteristic on earning management. This study used the entire population of the manufacture sector companies listed on the Indonesia Stock Exchange in 2012 until 2015. Sampling was done by purposive sampling technique and obtained samples used in this study were 47 companies. The method of analysis used in this study is multiple regression. This study used the dependent variable (earning management) and the independent variables (auditor size, size of commissioner, board size, managerial ownership, independent of commissioner,  board of director tenure, board of director interlock and size of audit committee). The result showed that boards of director interlock have significantly positive effect against earnings management. Auditor size, size of commissioner, managerial ownership, independent of commissioner, board of director tenure, board of director interlock and size of audit committee are not significant against earning management. Board size has significantly negative effect on earning management.
PENGARUH MEKANISME CORPORATE GOVERNANCE PADA STRUKTUR KEPEMILIKAN, FAKTOR INTERNAL, DAN FAKTOR EKSTERNAL PERUSAHAAN TERHADAP NILAI PERUSAHAAN (TOBIN’S Q) Ema Radhitiya; Agus Purwanto
Diponegoro Journal of Accounting Volume 6, Nomor 1, Tahun 2017
Publisher : Diponegoro Journal of Accounting

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Abstract

The research aimed to examine the effect of corporate governance mecanism in ownership structure, intern factors, and extern factors on firm value. Intern factors are board size, and growth market. Extern factors are inflation and interest rate. This research was condusted by quantitative method and used data of industry classification listed in Indonesia Stock Exchange (IDX). The data was analyzed separately between among periods using multiple linier regression model. Total sample were 172 companies.The result of this showed research there are institutional ownership, manajerial ownership, and board size have significant effect and positive effect. Majority ownership, interest rate has positive effect but not significant. Growth market rate, interest rate, and inflation did not have significant influence to the firm value.
PENGARUH GENDER DIVERSITY EKSEKUTIF TERHADAP NILAI PERUSAHAAN, TAX AVOIDANCE SEBAGAI VARIABEL INTERVENING : STUDI KASUS PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BEI TAHUN 2012-2015 Setia Eka Winasis; Etna Nur Afri Yuyetta
Diponegoro Journal of Accounting Volume 6, Nomor 1, Tahun 2017
Publisher : Diponegoro Journal of Accounting

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Abstract

The aim of this study is to examine the influence of gender diversity of the executive coporate to firm value, with tax avoidance as a mediation variableThe population used in this study consist of mining firms listed at Indonesia Stock Exchange in 2012-2015.The sampling method used in this study is purposive sampling and obtained 87 samples. This study uses simple regression analysis for hypotheses testing.The result of this study show that variable of gender diversity of executive had possitively significant influence on tax avoidance,and gender diversity of executive had negatively significant influence on firm value, while, variables of tax avoidance had no significant influence on firm value. The last, tax avoidance had no influence as mediation variable .
PENGARUH KOMITE AUDIT,KUALITAS AUDIT DAN STRUKTUR KEPEMILIKAN TERHADAP MANAJEMEN LABA DENGAN MENGGUNAKAN BENEISH M-SCORE MODEL Fahren K, Ramdhani; Afri Yuyetta, Etna Nur
Diponegoro Journal of Accounting Volume 6, Nomor 1, Tahun 2017
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this paper is to investigate the relationship between audit committee, audit quality, ownership structure and earnings management. In this paper, earnings management was measured by using Beneish M-Score model which consist 5 variables which are days sales in receivable index, gross margin index, asset quality index, sales growth index and total accruals to total assets to determine M-Score of each company. Research samples are Indonesian manufacturer companies listed in Indonesia Stock Exchange (IDX) by the year 2013 up to 2015 exclude companies that suffer losses, not / have not been registered in the period of observation and companies with incomplete data. The results showed that the audit committee, audit quality and ownership structure did not have a significant effect on earnings management measured using Beneish M-Score models.
Pengaruh Perencanaan Pajak Terhadap Nilai Perusahaan dengan Kualitas Corporate Governance sebagai Variabel Moderasi (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI pada Tahun 2012-2014) Pandu Dewanata; Tarmizi Achmad
Diponegoro Journal of Accounting Volume 6, Nomor 1, Tahun 2017
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this study is to examine the effect of the tax planning on firm value. Independent variables that used in this research is tax planning as measured by ETR ratio. While the dependent variable is firm value measure with Tobins’Q . This research is the development of research conducted by (Nanik Lestari, 2014) the differences are measurement of tax planning, firm value and samples that used. This study specifically illustrates the tax planning and its influence on firm value. The population in this study is taken from 200 manufacturing companies listed in Indonesia Stock Exchange during 2012 to 2014. The sampling method is using purposive sampling method and obtained sample of 67 manufacturing companies. The results of this study indicate that there is a positive correlation between tax planning that is proxied by ETR ratio and firm value proxied by Tobins’Q. Corporate governance as moderating variable strengthten the correlation between tax planning and firm value The implication stated that corporate governance affect manufacturing company which make the practice of tax planning legally becomes reason for management for increasing prosperity both firm and stakeholders

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