Articles
48 Documents
Search results for
, issue
"Volume 6, Nomor 4, Tahun 2017"
:
48 Documents
clear
<![CDATA[ANALISIS FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP AUDIT REPORT LAG (Studi Empiris pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Tahun 2013-2015) ]]>
<![CDATA[Danang Tri Atmojo]]>;
<![CDATA[Darsono Darsono]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 6, Nomor 4, Tahun 2017 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (169.656 KB)
<![CDATA[The purpose of this research is to analyze the factors that affect audit report lag of financial reports to the companies listed on the Indonesia Stock Exchange. The examined factors of this research are board independence, audit committee, ownership consentration, size company, complexity of the company’s operation, auditor type and auditor opinion as the independent variable, while the audit report lag as the dependent variable.The populations in this study are all companies listed in the Indonesia Stock Exchange in the period 2013-2015. The sample consists of 1540 companies listed in the Indonesia Stock Exchange (IDX) and submitted financial reports to Bapepam in the period 2013-2015. The data that was used in this research was secondary data and selected by using purposive sampling method. Model analysis using multiple linear regression analysis. Using the F-test to determine the effect of simultaneous between company characteristics and capital structure. Using t-test to examine the partial correlation of each independent variable on audit report lag.Based on analytical results shows that variable audit committee, ownership concentration, size company and auditor opinion have significant influence toward audit report lag, while variable board independence, complexity of the company’s operation and auditor type doesn’t have significant influence toward audit report lag.]]>
<![CDATA[PENGARUH PERILAKU OPPORTUNISTIK, MEKANISME PENGAWASAN, DAN FINANCIAL DISTRESS TERHADAP MANAJEMEN LABA ]]>
<![CDATA[Rosia Sari, Alamanda]]>;
<![CDATA[Meiranto, Wahyu]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 6, Nomor 4, Tahun 2017 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (301.745 KB)
<![CDATA[Earnings Management is an action on managing earnings that are usually done by the management, especially managers. Earnings management occurs when management uses its consideration in preparing financial statements using generally accepted on accounting procedures. The existence of a flexibility in choosing accounting policy is possible to create an opportunity for managers to manage profit in order to maximize their utility and cause agency problems. In this research there are several factors that can motivate management to manage the company profit. The study aims to examine the relationship between opportunistic behavior (Free Cash Flow and Profitability), Monitoring Mechanism (Leverage) and Financial Distress toward Earnings Management. The population of this study is Manufacturing Companies which have been list in Indonesia Stock Exchange year 2013-2015. Sampling of company is done by using purposive sampling method in accordance with predetermined criteria. There are 40 companies from 138 population of the company sampled in this study. The analytical tools that used in this research is using Multiple Regression Analysis.The results of this study indicate that the opportunistic behavior measured on the proxy of profitability significantly positive effect on Earnings Management. This indicates that the increasing opportunistic behavior of a manager will increase earnings management practices. However, it is different with opportunistic behavior as measured by free cash flow, which in fact shows a reverse relationship that can reduce earnings management. The existence of a monitoring mechanism by the Principal does not have a significant effect on earnings management. Meanwhile, the existence of Financial Distress conditions is positively affect the earnings management, so this shows the increase in earnings management occurs.]]>
<![CDATA[META-ANALISIS VARIASI PENELITIAN DARI PENELITI AKUNTANSI DI INDONESIA ]]>
<![CDATA[Tycho Brahe Hutagalung]]>;
<![CDATA[Dwi Cayo Utomo]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 6, Nomor 4, Tahun 2017 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (109.547 KB)
<![CDATA[The importance of a research is motivated by several objectives. First, with the research we can improve our knowledge that has not been known before. Second, a research can also be a material of performance evaluation. The purpose of this study is to determine the mapping and trends of research conducted by researchers in Indonesia. In attempt to reach research goals this thesis use data analysis method in form of qualitative analysis which is an analysis based on logical opinion presented in form of words and written understanding matching the acquired data. Thus can be obtained a clear view of the mapping and trends of accounting research in Indonesia. This study uses secondary data from Proceedings National Symposium Accounting (SNA) starting from 2012-2014. The analytical technique used in this study is qualitative explanatory. The reason of the use of this technique is to design a decent description about the research project, and to present the data systematically and objective. From this analysis can be concluded that the results of accounting research in Indonesia is quite diverse but for some categories there are significant differences in terms of quantity.]]>
<![CDATA[PENGARUH AUDIT TENURE DAN KANTOR AKUNTAN PUBLIK (KAP) SPESIALISASI MANUFAKTUR TERHADAP AUDIT REPORT LAG (ARL) ]]>
<![CDATA[Irviona Chyntia Dewi]]>;
<![CDATA[P. Basuki Hadiprajitno]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 6, Nomor 4, Tahun 2017 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (142.42 KB)
<![CDATA[The purpose of this study is analyze the influence of audit tenure and audit firm specialization of manufacturing towards audit report lag (ARL). The dependent variable of this study is audit report lag which is proxied as the number of days from the year-end to the date recorded as the opinion signature date in the auditors report and the independent variables of this study are audit tenure and audit firm specialization of manufacturing. Control variables in this study are restatements, leverage, return on assets, loss and corporate size.The populations of this research are all manufacture companies that listed in Indonesia Stock Exchange (BEI) in the period 2014-2015. The sample of this study consist of 98 companies listed in the Indonesia Stock Exchange (IDX) and submitted financial reports to Otoritas Jasa Keuangan in the period 2013-2015. The data that used in this research was secondary data from financial statement and independent auditor’s report of manufacturing companies. The samples of this research selected by using purposive sampling method. Model analysis using multiple linear regression analysis.The results of this study indicates that audit firm specialization of manufacturing has significant negatif influence towards audit report lag (ARL). However, audit tenure has positif influence and did not significant towards audit report lag (ARL). This result suggests the manufacture firms can reduce audit report lag (ARL) by hiring an audit firm specialization of manufacturing.]]>
<![CDATA[PENGARUH MEKANISME TATA KELOLA PERUSAHAAN TERHADAP KESULITAN KEUANGAN (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2014-2015) ]]>
<![CDATA[Widya Wanti Paramastri]]>;
<![CDATA[P. Basuki Hadiprajitno]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 6, Nomor 4, Tahun 2017 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (360.127 KB)
<![CDATA[The purpose of this study is to examine the influence of corporate governance mechanism to financial distress. The dependent variable of this study is financial distress which is proxied as dummy variable of negative net profit in two years and the independent of this study are corporate governance index, institutional ownership, state ownership, and ownership concentration. Control variables in this study are return on sales, current ratio, book-to-market ratio, leverage and corporate size.The population of this study are manufacture companies that listed in Indonesia Stock Exchange (BEI) in 2014-2015. Total samples are 165 companies. This study used purposive sampling as the sampling method and logistic regression as the data analysis. In logistic regression the classical assumption test that needed in this analysis is multicollinearity test. The results of this study indicates that the corporate governance index has significant negatif influence to likelihood of financial distress. While the institutional ownership, state ownership, and ownership concentration have no significant influence to likelihood of financial distress.]]>
<![CDATA[FAKTOR-FAKTOR YANG MEMPENGARUHI RESISTENSI PENGGUNA DALAM IMPLEMENTASI SISTEM AKUNTANSI AKRUAL ]]>
<![CDATA[Miftahur Rahman]]>;
<![CDATA[Muchamad Syafruddin]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 6, Nomor 4, Tahun 2017 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (80.262 KB)
<![CDATA[The purpose of this study is to examine the factors influencing users’ resistance towards implementation of accrual accounting. Dependent variable in this study is users’ resistance. And independent variables are top management, technologies and sistems, colleague opinion, self efficacy and external issues. This relationships are examined by multiple regression analysis. The population in this study consists of all users’ of accrual accounting in Indonesia. The sample in this study are all users’ of accrual accounting in KPPN Semarang 1 and consists of compiler of financial reports. The total number of samples in this study were 134 samples. Data collected by questionnaire. Data analysis was performed by the descriptive statistic analysis, the classical assumption, and hypothesis test with multiple regression analysis. The result of this study shows that three independent variables, they are technologies and sistems, colleagues opinion and external issues have significant relationship in influencing users’ resistance towards accrual accounting. Top management and self efficacy have no significant relationship in influencing users’ resistance towards accrual accounting.]]>
<![CDATA[PENGARUH KARAKTERISTIK KOMITE AUDIT DAN KUALITAS AUDITOR EKSTERNAL TERHADAP MANAJEMEN LABA ]]>
<![CDATA[Margareth A. R. Sihombing]]>;
<![CDATA[Herry Laksito]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 6, Nomor 4, Tahun 2017 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (118.647 KB)
<![CDATA[This research aims to analyze the effect of audit committee characteristics and external auditor quality on earnings management. The audit committee characteristics analyzed in this research are audit committee size, audit committee expertise, the number of meetings of the audit committee, and the tenure of audit committee chairman. The audit committee characteristics and external auditor quality are the independent variables in this research and earnings managements as the dependent variable. The data in this research were obtained from secondary data from annual report and financial report published by public companies. The companies used as the sample in this research are non-financial companies listed in Indonesia Stock Exchange (IDX) on 2013-2015. This research uses a sample of 147 public companies with the total observation is 441 observations. This research uses the OLS statistic regression to analyze the effect of independent variables on the dependent variable. These research findings show that audit committee size, the number of meetings of the audit committee, and the tenure of audit committee chairman have a negative significant effect on earnings management. Meanwhile, external auditor quality has a negative insignificant effect on earnings management and audit committee expertise has a positive insignificant effect on earnings management.]]>
<![CDATA[ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KEPUASAN PENGGUNA LAYANAN E-GOVERNMENT Studi Kasus Pada Modul Penerimaan Negara Generasi 2 ]]>
<![CDATA[Ariessa Purwidyasari]]>;
<![CDATA[Muhammad Syafruddin]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 6, Nomor 4, Tahun 2017 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (80.317 KB)
<![CDATA[This research aims to identify the factors that determine customer satisfaction of e-government services. Based on theory and relevant previous research, five hypothesis are formulated, which contain five independent variables, security and privacy, trust, accessibility, awareness of public services, and quality of public services, and one dependent variables, customer satisfaction. Data used in this research is primary data collected through questionnaire distributed to 90 treasurer or finance staff as institution taxpayer in Blitar State Treasury Authority’s precinct. Based on multiple linear regression, trust, accessibility, and quality of public services are significantly influence customer satisfaction. These findings may utilized by Ministry/Institutions to unveil the key factors in developing e-government which are compatible with citizens’ needs and desire as the public service customer.]]>
<![CDATA[IMPLEMENTASI PAJAK PENGHASILAN BERDASARKAN PERATURAN PEMERINTAH NOMOR 46 TAHUN 2013 (Studi pada UMKM di Jawa Tengah dan Daerah Istimewa Yogyakarta) ]]>
<![CDATA[Faizara Prabantari]]>;
<![CDATA[Moh Didik Ardiyanto]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 6, Nomor 4, Tahun 2017 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (124.911 KB)
<![CDATA[This study aims to determine differences income tax for individual taxpayer and corporate taxpayer refers to general rate based on Undang-Undang Nomor 36 Tahun 2008 that regulates about income tax for taxpayers and final rate based on Peraturan Pemerintah Nomor 46 Tahun 2013 that regulates about income tax for Micro, Small, and Medium Enterprises who has gross income until Rp 4.800.000.000 per year. The study also aims to determine the impact of Peraturan Pemerintah Nomor 46 Tahun 2013 for the individual taxpayer, corporate taxpayer, and for the government. Methods of data collection in this research is use a questionnaire that distributed to respondents (MSMEs) to answer questions pertaining on the application of Peraturan Pemerintah Nomor 46 Tahun 2013. The descriptive qualitative method is used to analyze the data. The results of the study found that: 1) There are differences in the amount of income tax expense to be paid using Undang-Undang PPh Nomor 36 Tahun 2008 and Peraturan Pemerintah Nomor 46 Tahun 2013 rates. Peraturan Pemerintah Nomor 46 Tahun 2013 will disadvantageous corporate taxpayers that have profit margin below 8% and will disadvantageous individual taxpayers that have profit margin below 7.91% for medium enterprises, 10.7% for small enterprises, as well as 40.3% for micro enterprises. 2) The data from questionnaire indicate that the majority of MSMEs which are in Central Java and Special Region of Yogyakarta with gross income until Rp 4.800.000.000 per year feel disadvantageous over PP 46/2013 and prefer to use UU 36/2008 rates. 3) Peraturan Pemerintah Nomor 46 Tahun 2013 is not in accordance with Daya Pikul Theory and some of the requirements in collecting taxes, among other justice requirement, and economic requirement. 4) The impact of PP 46/2013 implementation can advantageous taxpayers but will decrease tax revenue and can disadvantageous taxpayers but will increase tax revenues.]]>
<![CDATA[PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP PROFITABILITAS PERUSAHAAN (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2014-2015) ]]>
<![CDATA[Robby Heryanto]]>;
<![CDATA[Agung Juliarto]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 6, Nomor 4, Tahun 2017 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (100.595 KB)
<![CDATA[The aims of this research are to analyze (1) the impact of corporate social responsibility disclosure (CSR) on return on assets (ROA), (2) the influence of corporate social responsibility disclosure (CSR) on return on equity (ROE), (3) influence of corporate social disclosure (CSR) on earning per share (EPS) and (4) the impact of corporate social responsibility (CSR) disclosure on net profit margin (NPM) on manufacturing companies listed on the BEI period 2014-2015. CSR disclosure is measured by CSR Indexes based on the 4th generation Global Reporting Initiave (GRI) Index (G4). Profitability is measured by return on equity (ROA), return on equity (ROE), earnings per share (EPS), and net profit margin (NPM).The population used in this study are all manufacturing companies listed on the Indonesia Stock Exchange in the period 2014-2015. The research sample used is manufacturing companies that disclose social responsibility in 2014 and 2015 by using purposive sampling method. There are 68 companies in 2014 and 71 companies in 2015 that meet the criteria as the research sample. The analytical tool used to test the hypothesis is Partial Least Square (PLS)The results show that corporate social responsibility (CSR) has a positive and significant effect on profitability by using net profit margin proxy (NPM), while using return on asset (ROA), return on equity (ROE), earnings per share (EPS) Has no significant effect.]]>
