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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
FAKTOR-FAKTOR YANG MEMPENGARUHI STRUKTUR MODAL DI PERUSAHAAN INDONESIA (PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2011-2014) Nurul Firmanullah; Darsono Darsono
Diponegoro Journal of Accounting Volume 6, Nomor 3, Tahun 2017
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine factors affecting capital structure. This study uses a variable liquidity, profitability, asset structure, sales growth, asset growth, and business risk as independent variables.The population in this study consisted of all manufacturing companies listed in Indonesia Stock Exchange from 2011-2014. The sampling method in this research is purposive sampling. Total sample used in the analysis were 556 companies.The statistical methods used in this research is multiple linear regression analysis. The results of this study indicate that sales growth and business risk significantly influence capital structure while liquidity, profitability, asset structure, and asset growth has no effect on the capital structure.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI MANAJEMEN LABA (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2013-2015) Utami, Putri Setyo; Meiranto, Wahyu
Diponegoro Journal of Accounting Volume 6, Nomor 3, Tahun 2017
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to analyze the factors that affect earnings management which is measured by discretionary accruals. These factors include dividend payment, leverage, audit independence, and free cash flow. The control variables that used in this research are profitability and size of firm. The population of this study are manufacturing companies listed on the Indonesia StockExchange (BEI) in 2013-2015. Total sample of this research for three years are 111 companies that selected through purposive sampling method. Research data were analyzed using multiple regression analysis. The results showed that two independent variables namely leverage and free cash flow have a significant negative effect on earnings management. While dividend payment and audit independence have no significant effect on earnings management. Then for both control variables have a significant effect. Profitability has a positive effect while the size of firm has a negative effect on earnings management.
PENGARUH TINGKAT PENDAPATAN, TARIF PAJAK, DENDA PAJAK, DAN PROBABILITAS PEMERIKSAAN PAJAK TERHADAP KEPATUHAN PAJAK Eben Ezer; Imam Ghozali
Diponegoro Journal of Accounting Volume 6, Nomor 3, Tahun 2017
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this paper is to examine the effect of income level, Income Tax, Fines, and Tax Audit on Tax Compliance.The sample in this study consisted of 440 of Taxpayers which is listed on one of the Directorate General of Taxation, in 2012-2014 period. Hypothesis examination are using multiple regression. The results showed that the level of income affect positively and significantly related to the level of tax compliance, tax rates do not significantly affect the level of tax compliance, tax penalties affect posititif significantly on the level of tax compliance and the probability of tax audits positive and significant effect on the level of tax compliance. Overall, the factors that are economic include income levels, tax rates, tax penalties and tax audit probabilities affect the level of taxpayer compliance
PENGARUH RISIKO AUDIT, UKURAN PERUSAHAAN, DAN MANAJEMEN LABA TERHADAP AUDIT FEE Adelina Rizky Shafira; Imam Ghozali
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 audit risk, the size of the company, and the management of the Audit Fee income either directly or indirectly through audit fee on companies listed in the Indonesia Stock Exchange. Audit Fee is the amount of charge that can be affected by several factors where these factors can make the difference in fees paid by the company. This affects the performance of an auditor and have an impact on the quality of financial statements. The data used in this research is secondary data, that the financial statements and annual reports of 33 companies listed on the Indonesia Stock Exchange in 2012-2015. To prove the hypothesis, regression testing to see the effect immediately. However, before hypothesis test, performed classical assumption test which passed the regression model assumptions of classical test.The results showed audit risk, firm size, while management fee income has no effect on the audit fee.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PERILAKU KEPATUHAN (COMPLIANCE BEHAVIOR) PEMBAYARAN ZAKAT PERDAGANGAN (Studi Kasus Pengusaha Muslim Batik di Kota Pekalongan Tahun 2017) Qurotu Uyun Alpriyamah; Adityawarman Adityawarman
Diponegoro Journal of Accounting Volume 6, Nomor 3, Tahun 2017
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to analize factors that influencing zakah compliance behavior. According to the Theory of Reasoned Action (TRA) difined by Ajzen and Fisbein there are three factors likes attitude, subjective norm and intension that influencing compliance behavior. Using primary data from the questionnaires that was distributed to muslim Batik bussinessman in Pekalongan to examine their zakat compliance behavior. The data analized by multiple regression analysis using SPSS 20 for windows. The result of this study show that : (1) attitude toward behavioral intension to pay zakah is positively significant, (2) subjective norm toward intention to pay zakah is positively significant, (3) intension to pay zakah is positively significant toward zakah compliance behavior. And then (4) intension to pay zakah is significant as a mediator between the attitude and subjective norm toward zakah compliance behavior.
PENGARUH MANAJEMEN MODAL KERJA TERHADAP PROFITABILITAS (Studi Empiris pada Perusahaan Manufaktur Sektor Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Periode Tahun 2014-2015) Vina Afidatul Maula; Dul Mu'id
Diponegoro Journal of Accounting Volume 6, Nomor 3, Tahun 2017
Publisher : Diponegoro Journal of Accounting

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Abstract

This research is intended to analyze the influence of working capital management, earnings management, working capital management theory, company size, leverage to profitability of manufacturing company which goods in Indonesia Stock Exchange period 2014 until 2015. The sample in this study is a manufacturing company that goods on the Indonesia Stock Exchange period 2014 to 2015. Data data by method. Method and test of determination (R2). To analyze the data using multiple regression.
ANALISIS PENGARUH TATA KELOLA PERUSAHAAN DAN PENGHINDARAN PAJAK TERHADAP NILAI PERUSAHAAN B Ivanno Eka P; Dul Muid
Diponegoro Journal of Accounting Volume 6, Nomor 3, Tahun 2017
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the effects of corporate governance and tax avoidance toward the value of a company that a company may undertake.The sample in this study consists of 60 manufacturing companies listed on the Indonesia Stock Exchange with a total of 138 observations in the period 2014-2015. The sample is selected by purposive sampling method. Data analysis was performed with data quality testing,  classical assumption testing, and hypothesis testing with multiple linear regression model.This study shows that good corporate governance has a positive and significant impact on company value. While tax evasion has a negative and significant influence on the value of the company.
ANALISIS PENGARUH DEWAN KOMISARIS, DANA SYIRKAH DAN KONTRIBUSI SOSIAL TERHADAP KINERJA BANK UMUM SYARIAH DI INDONESIA Gandhi Agung Wibowo; Adityawarman Adityawarman
Diponegoro Journal of Accounting Volume 6, Nomor 3, Tahun 2017
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this research is to examine the relationship between board size, board composition, investment account holders and social contribution with the bank performance in one of the fastest-growing industries, Islamic banking. The study was conducted at nine Islamic banks exist in Indonesia. Multiple regression was used to investigate such relationship applying data from 54 sample in Indonesian over the period of 2010 until 2015. The results show that board size has negative significant on bank performance. On the other hand, composition of the board has insignificant effect.  Investment Account Holders has positif significant and social contribution (zakah) has insignificant effect on bank performance. As for the control variable, bank size has significant effect on bank performance.
PENGARUH CORPORATE GOVERNANCE TERHADAP INTELLECTUAL CAPITAL DISCLOSURE Nurdiana Indah; Sri Handayani
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 corporate governance on intellectual capital disclosure. The population in this study are all of listed firms in Indonesia Stock Exchange in 2013, 2014 and 2015. The sampling method in this study is purposive sampling. Criteria for the firms sample is which companies included in the index KOMPAS 100. And at the last, this study used 274 firms-years observations. The analysis technique used is multiple regression. The analysis showed that independence of the board of commisioners, the number of board meetings, the number the board of directors, audit committee size and concentration of ownership have not possitively significant effect on intellectual capital disclosure. The variable frequency of audit  committee meetings have positive and significant effect on intellectual capital.
PENGARUH AGRESIVITAS PAJAK, UKURAN PERUSAHAAN DAN PROFITABILITAS TERHADAP CORPORATE SOCIAL RESPONSIBILITY (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2014-2015) Rizky Amalia Wardhani; Dul Muid
Diponegoro Journal of Accounting Volume 6, Nomor 3, Tahun 2017
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this research is to examine the influence of tax aggressiveness, size and profitability with corporate social responsibility. Independent variabel used in this research is the tax aggressiveness, size and profitability. Dependent variabel in this research is corporate social responsibility. This research used three control variables, they are leverage, capital intensity and market to book ratio.This research population was manufacture companies listed on Indonesian Stock Exchange during 2014-2015. The sample of the research is chosen by using purposive sampling method. Total samples used in this study as many as 153 companies.  Data then analyzed using ordinary least square regression. This research showed that the aggressiveness of corporate taxes and size significantly and positively related to CSR. This result accordance with legitimacy theory. But, profitability not related to corporate social responsibility.

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