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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 TINGKAT KEPATUHAN WAJIB PAJAK DAN PEMERIKSAAN TERHADAP PENERIMAAN PAJAK PENGHASILAN Olivia Jessica Yusuf Kastolani; Moh Didik Ardiyanto
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 examine the influence the level of tax compliance and tax audit towards income tax revenue. Dependent variabel in this research is income tax revenue. Independent variabel used in this research is the level of tax compliance and tax audit.This research is categorized into quantitative approach using secondary data. This research population and also sample was individual tax payers and corporate tax payers listed seven KPP Pramata in Semarang City. Data were taken by year 2010-2016. Data were collected using several methods, including documentation and observation in the Directorate General of Taxation of Jawa Tengah I. Sampling method was proportional sampling. Data analysis was done by testing regression model with the classic assumption and continued by hypothesis testing. The test was using significance level 5%. The result of this study show that the level of tax compliance for individual tax payers was not significantly affects the income tax revenue but the level of tax compliance for corporate tax payers significantly related to income tax revenue, while tax audit for individual tax payers was significantly related to income tax revenue but tax audit compliance for corporate tax payers payers was not significantly affects the income tax revenue.
PENGARUH LEVERAGE, STRUKTUR KEPEMILIKAN, DAN KUALITAS AUDIT TERHADAP MANAJEMEN LABA Widya Atri Faranita; 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 the effect of leverage, ownership structure, and audit quality on earnings management. This study use propotion of managerial ownership, institutional ownership, and foreign ownership as a component of ownership structure, as well as auditor independence and audit firm size as a component of audit quality. This study uses secondary data taken form Indonesia Stock Exchange in period 2012-2015. The selected companies to be research samples are basic industry and chemical sector, miscellaneous industry sector, and consumer goods industry sector. The sample population in this study is 561 companies. Based on the criteria specified, the number of samples in this study is 112 companies. The method of analysis used in this study is multiple regression analysis.The results showed that the leverage, auditor independence, and audit firm size have a positive effect on earnings management. Managerial ownership, institutional ownership, and foreign ownership have no effect on earnings management.
PENGARUH SUSTAINABILITY REPORT DISCLOSURE TERHADAP KINERJA PERBANKAN Juwita Puspitandari; Aditya Septiani
Diponegoro Journal of Accounting Volume 6, Nomor 3, Tahun 2017
Publisher : Diponegoro Journal of Accounting

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Abstract

This research aims to analyze the effect between sustainability report disclosure and performance aspects in sustainability report that is economic, environmental, and social performance on banking performance. The sample used in this research is 13 banking companies that publish a sustainability report from 2013 until 2015.  Determination of research sample using purposive sampling method. The data used in this study is secondary data that obtained from the annual report and sustainability report on the banking company. The results of this research show that: sustainability report disclosure has a significant positive effect on banking performance; The economic, environmental, and social performance aspects disclosure in sustainability reports has a significant positive effect on performance.
ANALISIS PENERAPAN KONSERVATISME AKUNTANSI DI INDONESIA DALAM PERSPEKTIF POSITIVE ACCOUNTING THEORY Nutfi Rizki Hertina; Zulaikha Zulaikha
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 application of accounting conservatism in positive accounting theory perspective that consist of bonus plan hypothesis, debt covenant hypothesis, and political cost hypothesis. This study used sample that consist of 136 manufacturing companies listed on Indonesia Stock Exchange in 2011-2014. Samples of this study were selected by purposive random sampling method with certain criteria. The analysis technique used is multiple regression. The result show that the managerial ownership, public ownerships, and capital intensity have no significant effect to accounting conservatism. Leverage has positive effect to acccounting conservatism, while the firm size has negative effect to accounting conservatism. Based on the results concluded that, accounting conservatism is affected by leverage and firm size.
ANALISIS FAKTOR YANG MEMPENGARUHI BIAYA AUDIT EKSTERNAL Muhammad Anwar Sanusi; Agus Purwanto
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 factor influencing external audit fee of non-financial companies. Factor-factor influencing external audit fee is represented by size, profitability, risk, complexity, industry type, status of audit firm, external audit report lag, audit committee independence, account receivable, inventory. This research refers to research conducted by Nasser (2016).The population of study are all non-financial companies listed on the Kompas100 index for the periode 2014-2015. Total sample of 65 companies was determined by purposive sampling method. This study uses Ordinary Least Square for hypotheses testing.The result show that risk, complexity, industry type, status of audit firm were found to have a positive effect with statistical significance on external audit fee. Inventory was found to have a negative effect with statistical significance on external audit fee. Size, profitability, external audit report lag, audit committee independence, account receivable were not to have a significance effect on external audit fee, however it found that has a positive effect.
ANALISIS PENGARUH STRUKTUR KEPEMILIKAN PERUSAHAAN TERHADAP BIAYA AUDIT Benna Andriyani; Herry Laksito
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 observe the relationship between the ownership structure of the company, namely managerial ownership, foreign ownership, and government ownership as an independent variables to the audit fee agreed by the external auditor. Furthermore, the audit fee illustrate how the client's internal control level was going and the agency conflict that may occur.The type of data used in this study is secondary data and involves 173 public companies in Indonesia. The sampling method in this research uses purposive sampling technique for the company that has been listed in Indonesia Stock Exchange which publishes annual report in 2015 and discloses voluntary information about audit fee and the composition of share ownership of company. The analysis technique used is multiple linear regression analysis with OLS model.This study uses agency theory to formulate three hypotheses that lead to the results of the analysis. The results showed a significant positive effect between the foreign and government ownership structure on the audit fee. While managerial ownership is negatively but not significant.
PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP PENGUNGKAPAN MODAL INTELEKTUAL DALAM PROSPEKTUS IPO Latifatun Nafisah; Wahyu Meiranto
Diponegoro Journal of Accounting Volume 6, Nomor 3, Tahun 2017
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to empirically examine the effect of firm characteristics (industrial sector, firm age, retained ownership, firm size, and year when the firm went public) on intellectual capital information disclosure in IPO prospectuses. The study replicate previous research done by Alcaniz et al. (2015). The sample consists of 169 companies listed on Indonesia Stock that going public between 2007-2015. The extent of IC disclosure is collected and measured by using the IC disclosure index and framework proposed by Alcaniz et al. The mutiple regression analysis is used to examine the associations of five potential explanatory variables with intellectual capital disclosure level. The results provide evidence that industrial sector, firm size and year when the firm went public significantly influence IC disclosure in an IPO prospectus. The high-tech companies, larger companies, and those whose went public after 2009 provide more information about IC in IPO prospectuses. The other variables, age and retained ownership, were not significant.
ANALISIS PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP TINGKAT PENGUNGKAPAN RISIKO PADA PERUSAHAAN MANUFAKTUR Yunifa, Latifah; Juliarto, Agung
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 STRUKTUR KEPEMILIKAN TERHADAP KUALITAS AUDIT DENGAN VARIABEL MODERASI IMBALAN AUDIT Sumantaningrum, Yohana Lalitya; Kiswara, Endang
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 examine the effect of ownership structure on audit quality proxied with accrual quality and analyze the role of audit fees proxied with abnormal audit fee as a moderator in the relationship influence the ownership structure of the quality of audit. Independent variabels that used in this research is ownership structure as measured by institutional ownership, managerial ownership and foreign ownership, while the dependent variable is audit quality proxied with audit quality. The population use in this study are all non-financial companies listed in Indonesia Stock Exchange year 2013-2014. The sample of research is a non-financial company listed on the Indonesia Stock Exchange 2013-2014 reporting audit fee. The sample of this study consisted of 86 total samples and 443 total observations from the annual report. Based on the Partial Least Square were perfomed to produce that institutional ownership and foreign ownership have a positive influence but not a significant influence on audit quality proxied with accrual quality. Meanwhile, managerial ownership has negative influence, but not a significant influence on audit quality proxied with accrual quality. Moderating variables audit fee is only able to moderate the relationship of foreign ownership on audit quality. While the relationship between institutional ownership to audit quality and managerial ownership to audit quality was not able to be moderated by audit fees.
FAKTOR-FAKTOR YANG MEMENGARUHI PENGUNGKAPAN MODAL INTELEKTUAL Hafza Neill Author; Agus Purwanto
Diponegoro Journal of Accounting Volume 6, Nomor 3, Tahun 2017
Publisher : Diponegoro Journal of Accounting

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Abstract

This study examines the relationship of financial statement informativeness, firm size, financial performance, risk, growth, leverage with intellectual capital disclosure. The population in this study consists of all non financial and non property companies in Indonesia Stock Exchange in 2015.  Total sample in this study is 256 samples of companies while the analysis test used by the writer is a model of multiple regression. The result shows a significant positive relationship between firm size, financial performance, and growth with intellectual capital disclosure. While, financial statement informativeness, risk, and leverage not significantly related with intellectual capital disclosure. This study contributes recent evidence concerning the factors influencing intellectual capital disclosure.

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