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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 59 Documents
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Search results for , issue "Volume 6, Nomor 3, Tahun 2017" : 59 Documents clear
PENGARUH KONSENTRASI KEPEMILIKAN, KEPEMILIKAN INSTITUSIONA, PROPORSI DEWAN KOMISARIS INDEPENDEN, DAN FREKUENSI RAPAT KOMITE AUDIT TERHADAP PRAKTIK MANAJEMEN LABA Belinda Yuna Amalia; Moh Didik Ardiyanto
Diponegoro Journal of Accounting Volume 6, Nomor 3, Tahun 2017
Publisher : Diponegoro Journal of Accounting

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Abstract

The aims of this study is to examine the effect of ownership concentration, proportion of independent board, institutional ownership, frequency of committee audit meetings, as an independent variable, dan size and leverage as a control variable and earnings management practices as a dependent variable.The population in this study are all manufacturing companies listed in Indonesia Stock Exchange in 2011-2015. The method used is purposive sampling with certain criteria. After going through the sampling and processing of data obtained final sample decent observed that 245 companies. This study uses multiple regression analysis to test hypothesis of the study.The results of this study showed that frequency meetings committee audit, and size have significant negative influence to earning management, while ownership concentration,institutional ownership,leverage, also proportion of independent board doesn not significantly affect of earnings managemen.
PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP KINERJA PERUSAHAAN Rowina Kartika Putri; Dul Muid
Diponegoro Journal of Accounting Volume 6, Nomor 3, Tahun 2017
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aimed to examine the effect of corporate governance mechanism on company’s performance. The company’s performance in this study using the return on asset (ROA) and return on equity (ROE) on companies listed in the Indonesia Stock Exchange. Implementation of good corporate governance is a concept that emphasizes the importance of shareholder rights to obtain information with true, accurate, and timely. In the company that their corporate governance is not running well, could make gap between information that stated in financial statement and fact that happen in company. Corporate governance mechanism is expected to minimize the agency problem, so the company’s performance can be increase.The data that used in this research is secondary data, that the financial statements and annual reports of 74 companies listed on the Indonesia Stock Exchange in 2013-2015. The sampling method used in this study was purposive sampling method. The total number of samples in this study were 163 research samples. This study used multiple linear regression as analysis instrument. However, before doing the regression test, it’s examined by using classical assumption test.The results of this study indicate that the independence of the board of commissioners is negative effect and significantly effect on the firm’s performance both ROA and ROE. From this study, board size and the frequency of commisssioners meeting are significant positive effect on firm performance both ROA and ROE.
PENGARUH KARAKTERISTIK PERUSAHAAN DAN BOARD DIVERSITY TERHADAP TINGKAT CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2011-2015) Mufid Aprifa; Moh Didik Ardiyanto
Diponegoro Journal of Accounting Volume 6, Nomor 3, Tahun 2017
Publisher : Diponegoro Journal of Accounting

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Abstract

CSR is a form of responsibility towards stakeholders and the environment. When the company is present in the comunity, then they will expect a decent life for coming companies who want to exploit natural resources in the surrounding environment. It is a responsibility for the company to overcome the negative impacts.This study was conducted using a checklist to measure the extent of CSR disclosure in the annual report of the manufacturing company.  The study also analyzed using multiple regression to examine the relationship beetwen the extent of CSR disclosure with the firm characteristics and board diversity (foreign directors). The results showed that firm size is significant positively associated with the extent of CSR disclosures and profitability is significant negatively associated with the extent of CSR disclosures. While public ownership and foreign directors didn’t have a significant impact on the CSR disclosures.
ANALISIS PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP TINGKAT PENGUNGKAPAN RISIKO PADA PERUSAHAAN MANUFAKTUR Latifah Yunifa; Agung Juliarto
Diponegoro Journal of Accounting Volume 6, Nomor 3, Tahun 2017
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this study is to analyze the effect of firm characteristics such as firm size, leverage, profitability, liquidity, complexity, and type of auditor to the level of corporate risk disclosure. Risk disclosure is disclosures made by the company with regard to the opportunities or prospects, danger, threat or exposure, which may have an impact on the company, and management opportunities, prospects, dangers, threats or the exposure. To explain the relationship between variables in this study, use of agency theory and signaling theory.The population of this study are all manufacture companies listed on the Indonesia Stock Exchange period 2015. Total sample of 94 companies was determined by purposive sampling method. Content analysis method used to calculate the risk disclosures by counting the number of sentences that relate to risk category in the annual report. There are seven categories of risk disclosures used in this study, namely a general risk information, accounting policies, financial instruments, derivatives hedging, reserves, financial and other risks and commodity risks. The method used to test the hypothesis is multiple regression analysis.The  results  show  that  the  category’s  mean  of  risk  disclosures  sentences  in  non- financial companies was 39 sentences. The category of risk disclosure that most widely performed  by  the  companies  is  accounting  policy category.  The  results  of  hypothesis testing showe that company size, leverage, profitability, liquidity, and complexity affect the level of risk disclosure. While auditor type do not affect the levels of risk disclosure.
PENGARUH SANKSI PERPAJAKAN, PELAYANAN FISKUS, PENGETAHUAN DAN PEMAHAMAN PERPAJAKAN, KESADARAN PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK Esti Rizqiana Asfa I.; Wahyu Meiranto
Diponegoro Journal of Accounting Volume 6, Nomor 3, Tahun 2017
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this study was to analyze the factors that affect to tax compliance, especially compliance of individual taxpayers. Factors that are expected to have an influence on an individual taxpayers compliance is tax penalties, service tax authorities, knowledge and understanding of tax, tax awareness.The populations used in this study is the individual taxpayer that listed in KPP Semarang Barat. Sampling was done by convenience sampling technique. The number of samples was determined as many as 100 people from the number of individual taxpayers that listed in KPP Semarang Barat. Primary data collection method using questionnaire. Data analysis techniques performed by hypothesis testing using multiple linear regression method. The results of this study indicate that tax penalties not significantly positive related to tax compliance. While service tax authorities, knowledge and understanding of tax, tax awareness are significantly positive related to tax compliance.
PENGARUH PENGUNGKAPAN INTELLECTUAL CAPITAL TERHADAP BIAYA MODAL EKUITAS (Studi Kasus pada Perbankan) Nur Hidayati Falah; Wahyu Meiranto
Diponegoro Journal of Accounting Volume 6, Nomor 3, Tahun 2017
Publisher : Diponegoro Journal of Accounting

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Abstract

The objective of this study is to examine the effect of intellectual capital disclosures on cost of equity capital. In this research, cost of equity capital was measured by Ohlson model which had been modified by Random Walk Model, while Ulum (2011) index were used to measure intellectual capital disclosures.This study used purposive sampling method in data collection.  Data were collected using secondary data of 34 banking companies that published annual report at IDX website in 2012-2015. The result showed that intellectual capital disclosures had significant effect on cost of equity capital. This study also used two control variables, size and leverage. From two selected control variables, size and leverage has no significant effect on cost of equity capital.
PENGARUH DIMENSI STRUKTUR KEPEMILIKAN TERHADAP KINERJA PERUSAHAAN MANUFAKTUR Lestari, Nopi Puji; Juliarto, Agung
Diponegoro Journal of Accounting Volume 6, Nomor 3, Tahun 2017
Publisher : Diponegoro Journal of Accounting

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Abstract

This study is conducted to analyze the impact of ownership structure on corporate performance of manufacturing companies. Dimensions of ownership structure are represented by concentrated ownership, managerial ownership and institutional ownership. This research refers to research conducted by Khamis (2015). The population of this study are all manufacturing companies listed on the Indonesian Stock Exchange (IDX) for the periode 2013-2015 . Total Observation of 210  was determined by purposive sampling method. Both an accounting based measure (ROA) and a market based measure (Tobin’s Q) are used to measure corporate performance.There are several control variables were included in this study i.e. age, size, leverage,board size, growth and liquidity ratio. This study uses Ordinary Least Square (OLS) for hypotheses testing.The results show that Ownership concentration have a negative effect with statistical significance on corporate performance. Managerial ownership was found to have a positive effect with statistical significance on corporate performance. Institutional ownership was not to have a significance effect on corporate performance ,however it found that institutional ownership has a positive effect on corporate performance. The implication of this study showed that manajerial ownership and institutional ownership can reduce conflict of interest and increase corporate performance.However, concentrated ownership which creates majority and minority shareholders creating a potential conflict that may effect the company performance.
PENGARUH STRUKTUR KEPEMILIKAN DAN TATA KELOLA PERUSAHAAN TERHADAP KEBIJAKAN LIKUIDITAS PERUSAHAAN (Studi Empiris pada Perusahaan Nonkeuangan yang Terdaftar di Bursa Efek Indonesia Tahun 2013-2014) Yogy Rahman; P. Basuki Hadiprajitno
Diponegoro Journal of Accounting Volume 6, Nomor 3, Tahun 2017
Publisher : Diponegoro Journal of Accounting

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Abstract

The aim of this research is to analyze the effect of ownership structures and corporate governance to corporate liquidity policy. Ownership structures used in this research are managerial ownership, institutional ownership, and foreign ownership. While the corporate governance mechanism used includes board of commissioners’ size, independent board proportion, board of directors’ size, and audit committee size.This research used annual report of non-finance companies listed in Indonesia Stock Exchange (IDX) 2012-2014. The sampling method in this research is purposive sampling, with the number of samples are 766 samples. Data analysis was performed with descriptive statistics, classical assumption and hypothesis testing of regression method using SPSS 23.The empirical result of this study shows that independent board proportion and managerial ownership are negatively and significantly affected to corporate liquidity policy. The result also shows that board of commissioners’ size, and board of directors’ size are positively and significantly affected to corporate liquidity policy. While the other variables such as the audit committee size, institutional ownership and foreign ownership are not significantly affected to corporate liquidity policy. This research also find that the control variables which are firm size and dividend payout ratio have significant effect to corporate liquidity policy.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI AUDITOR SWITCHING (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode Tahun 2011-2015) Jessica Stephanie; Tri Jatmiko Wahyu Prabowo
Diponegoro Journal of Accounting Volume 6, Nomor 3, Tahun 2017
Publisher : Diponegoro Journal of Accounting

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Abstract

The aim of this study is to find determinant factors of auditor switching among manufacturing companies. Variables that considered to affect are management changing, qualified opinion, company size, audit quality, financial distress and audit fees. The populations in this study are all manufacturing companies that listed in Indonesia Stock Exchange, period 2011-2015. The methods used to determine sample is purposive sampling with 125 samples are obtained. The analysis showed that there is negative and significant effect of client size to auditor switching, while change in management, audit quality, financial distress, qualified opinion and audit fee are not.
ANALISIS PENGARUH MEKANISME CORPORATE GOVERNANCE, PROFITALBILITAS, DAN UKURAN PERUSAHAAN TERHADAP TINGKAT PENGUNGKAPAN SUSTAINABILITY REPORT Handre Diono; Tri Jatmiko Wahyu Prabowo
Diponegoro Journal of Accounting Volume 6, Nomor 3, Tahun 2017
Publisher : Diponegoro Journal of Accounting

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Abstract

This study examined the impact of corporate governance mechanism, including board size, independent board, board with female commissioners, as well as the size of the company profitabilas and disclosure level sustainability report. This study uses regression test tool by using SPSS software version 20. The population in this study are all companies listed in Indonesia Stock Exchange for the fiscal year ended December 31, 2013-2015, and disclose sustainability report in 2013-2015. The sampling technique was conducted by purposive sampling method, so that the study sample was 91 companies.The result of multiple regression test shows that the size of the board of commissioners, independent board composition, women board compositon and profitability have positive and significant influence to sustainbility report disclosure level. The test results on firm size shows that firm size has a negative and significant impact on sustainability report disclosure.

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