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<![CDATA[PERSEPSI AUDITOR EKSTERNAL DAN AUDITOR INTERNAL PEMERINTAH MENGENAI EFEKTIVITAS METODE RED FLAGS DALAM MENDETEKSI FRAUD PELAPORAN KEUANGAN BUMD ]]>
<![CDATA[Pangihutan Siallagan]]>;
<![CDATA[P. Basuki Hadiprajitno]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 6, Nomor 4, Tahun 2017 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[This study aims to Know and obtain empirical evidence about the perception of the external auditor and the internal auditor of government regarding the effectiveness of the effectiveness of red flags in detecting fraudulent financial reporting of Regional-Owned enterprises. This research was conducted by questionnaire to the Indonesian government external auditors and Indonesian government internal auditors using Likert scale. Sampling technique used the random sampling. There are 95 respndents, 54 external auditors works in Indonesian Supreme Audit Institution and 41 internal auditors works in State Development Audit Agency. Analysis of this hypothesis using Independent Sample t-Test to determined whether two samples of unrelated had an average of different and compare the average two groups that do not relate to each other. The results showed that there was no significant difference between the perception of Indonesian government external auditors and Indonesian government internal auditors regarding the effectiveness of red flags in the category of Pressure, Opportunity, and rationalization in detecting fraudulent financial reporting of -Owned enterprises. The results also show that the category of red flags that are most effective in detecting fraudulent financial of Regional-Owned enterprises is a red flag on the category opportunity]]>
<![CDATA[PENGARUH TEKANAN STAKEHOLDER TERHADAP TRANSPARANSI LAPORAN KEBERLANJUTAN PERUSAHAAN-PERUSAHAAN DI INDONESIA ]]>
<![CDATA[Arum Hamudiana]]>;
<![CDATA[Tarmizi Achmad]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 6, Nomor 4, Tahun 2017 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[This study aims to empirically examine the effect of stakeholder pressure on transparency of Indonesian companies’s sustainability report. As a part of CSR communication strategy, each company determines the required level of transparency, which depends on the pressure of specific stakeholders in the industry.The population of this study are firms in Indonesia which published sustainability report within the evaluation period of 2012-2015. Based on purposive sampling method, this study use 91 companies as the samples. The independent variable in this study are environmentally sensitive industry, consumer proximity industry, investor-oriented industry and employee-oriented industry which measured using dummy variables. The dependent variable "transparency" is obtained using Principal Component Analysis based on the four factors namely the frequency of reporting, the application level, the declaration level, and assurance. Test analysis using simple linear regression analysis model.The results indicate that the environmentally sensitive industry and consumers proximity industry do not have a significant effect on the transparency of sustainability reporting. Meanwhile, investor-oriented industry and employee-oriented industry have a significant impact on the transparency of sustainability reporting.]]>
<![CDATA[PENGARUH PENGUNGKAPAN STRUKTUR CORPORATE GOVERNANCE TERHADAP KECURANGAN PELAPORAN KEUANGAN ]]>
<![CDATA[Widodo, Arief]]>;
<![CDATA[Syafruddin, Mochamad]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 6, Nomor 4, Tahun 2017 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[The purpose of this study is to examine the effect of corporate governance structure on the likelihood of fraudulent financial reporting. The dependent variable used in this study is fraudulent financial reporting. Meanwhile, independent variables used in this study are the disclosure of corporate governance structure such as the number of the board of commissioners member, board members with international experiece, audit committee effectiveness, internal audit effectiveness, and the existence of Big-4 audit firms. The population in this study consists of all manufacturing companies listed in Indonesia Stock Exchange during 2014-2015. The sampling method used is purposive sampling. The total number of samples in this study were 242 companies. Data analysis was performed by the descriptive statistic analysis and hypothesis test with logistic regression analysis.The result of this study shows that board members with the international experience, audit committee effectiveness, internal audit effectiveness, and the existence of Big-4 audit firms have significant positively effect in reducing the likelihood of fraudulent financial reporting. However, the number of the board of commissioners member have no significant effect on the likelihood of fraudulent financial reporting]]>
<![CDATA[PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN DENGAN KINERJA KEUANGAN SEBAGAI VARIABEL INTERVENING ]]>
<![CDATA[Taufan Ardiyanto]]>;
<![CDATA[Haryanto Haryanto]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 6, Nomor 4, Tahun 2017 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[This study aims to empirically examine the relationship disclosure behaviour of Corporate Social Responsiblty to the company perfromance and its implication for company value in Indonesian Listed Companies. In this study, the dependent variable is firm value which is proxied by Tobin’s q. Intervening variable is financial performance measured by Return on Equity (ROE), Return on Assets (ROA). The population in this study are manufacturing companies listed on the Indonesian Stock Exchange (IDX) period between 2013 to 2015 which determined by purposie sampling method. Data analysis techniques performed by regression analysis]]>
<![CDATA[PENGARUH KOMITE AUDIT DAN KEPEMILIKAN MANAJERIAL TERHADAP MANAJEMEN LABA SEBELUM DAN SESUDAH KONVERGENSI IFRS ]]>
<![CDATA[Vivi Anggriani]]>;
<![CDATA[Jaka Isgiyarta]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 6, Nomor 4, Tahun 2017 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[This study aimed to examine the effect of audit committee and managerial ownership as an independent variabel on earning management before and after convergence and also examine the difference effect of audit committee and managerial ownership on earning management before and after convergence of IFRS in Indonesia. The audit committee consist of the audit committee size, audit committee independence, audit committee expertise, and audit committee meeting.The type of data used in this study is secondary data and involves 40 non financial sector companies in Indonesia. the sampling metodh in this research uses purposive sampling technique for the company that has been listed in Indonesia Stock Exchanges which publishes annual report in 2008 until 2015. The data was analyzed separately between two period by using multiple linear regression model. This research also used Chow test as an additional test.This study uses agency theory to formulate five hypotheses that lead to the results of the analysis. The result of this showed that on before convergence of IFRS period, audit committee size, audit committee independence, and audit committee expertise has significant and negative effect on eraning management. However, on after convergence of IFRS period only audit committee independence and audit committee expertise have significant and negative effect on earning management. The result of chow test showed that the effect of audit committee and managerial ownership on earning management have structural change in regression model.]]>
<![CDATA[HUBUNGAN NON-MONOTONIK ANTARA KEPEMILIKAN MANAJERIAL DENGAN DISCRETIONARY ACCRUALS ]]>
<![CDATA[Kurnia Putri Hidayaningtyas]]>;
<![CDATA[Agung Juliarto]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 6, Nomor 4, Tahun 2017 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[This study aims to examine non-monotonic relation between the value of managerial ownership and percentation of managerial ownership to discretionary accruals. The value of executive share ownership (VESO) is potentially a more direct driver of incentive alignment and/or entrenchment than the proportion of ownership. This study use percentation of managerial ownership and value of managerial ownership as variables expected to affect discretionary accruals. This study based on research conducted by Khan and Mather (2013).Population of this study are non – financial companies listed in Indonesia Stock Exchange (IDX) 2012,2013, and 2014. The sampling method used is purposive sampling. Total sample of 232 companies is used in analysis. Data are analyzed using ordinary least square (OLS).The results of this study indicate that the value of managerial ownership (VESO) has a non-monotonic relation to discretionary accruals. However, this study does not find a non-monotonic relation between percentation of managerial ownership to discretionary accruals.]]>
<![CDATA[PENGARUH AGRESIVITAS PAJAK TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY ]]>
<![CDATA[Arfiyanto, Rizky]]>;
<![CDATA[Ardiyanto, Moh Didik]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 6, Nomor 4, Tahun 2017 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[This study aims to examine the effect of tax aggressiveness on corporate social responsibility disclosure. The dependent variable used in this study is the disclosure of social responsibility. While the independent variable in this study is the tax aggressiveness measured using the proxy Effective Tax Rates (ETR). This study uses four control variable; include capiral intensity, market to book ratio, return on asset (ROA), dan size.This study is a replication of the study by Lanis and Richardson (2013) and using 196 manufacturing companies that listed on the Indonesia Stock Exchange in the perioed 2013-2016 as the sample. The sample is chosen by purposive sampling method and there are 24 data outlier. The company that meet the criteria of this research are 168 companies. Data were analyzed using ordinary least square regression analysis model. The study indicate that tax aggressiveness has a positive and significant impact on the disclosure of Corporate Social Responsibility. The study indicate that the higher the level of tax aggressiveness of a company, the greater the disclosure of Corporate Social Responsibility. So this study justify the theory of legitimacy.]]>
<![CDATA[FAKTOR–FAKTOR YANG MEMPENGARUHI BIAYA AUDIT EKSTERNAL DENGAN RISIKO LITIGASI SEBAGAI VARIABEL INTERVENING ]]>
<![CDATA[Arsyad Suryo Wibowo]]>;
<![CDATA[Imam Ghozali]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 6, Nomor 4, Tahun 2017 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[This study aimed to analyze the relationship between factor-factor influencing external audit fee with litigation risk as an intervening variable on manufacturing companies. Factor-factor influencing external audit fee is represented by size, complexity, and status of audit firm.. This research refers to research conducted by Nasser (2016).This study uses secondary data obtained from the financial statements of manufacturing companies listed on the Indonesian stock exchanges in 2013 - 2015. This study used as many as 64 samples with purposive sampling method. Data analysis was done by testing classical assumption, and hypothesis testing with multiple linear regression model, and path analysis. For then the result will be tested with Sobel test to know the indirect effect.The results obtained from this study are external audit costs directly influenced by company size, company complexity, firm audit size and litigation risk. litigation risk can be an intervening variable that connects size, comp, aust with audite fee.]]>
<![CDATA[PENGARUH EFEKTIVITAS KOMITE AUDIT TERHADAP KETEPATAN WAKTU PELAPORAN (Studi Empiris Pada Perusahaan Non Keuangan Terdaftar di BEI Tahun 2015) ]]>
<![CDATA[Erin Yuliza Anugrah]]>;
<![CDATA[Herry Laksito]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 6, Nomor 4, Tahun 2017 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[The purpose of this study is to analyze the effect of audit committee effectiveness on financial reporting lead time which is a proxy of the timeliness of reporting. The proxies used for audit committee effectiveness in this study are audit committee independence, audit committee expertise, audit committee size, audit committee meeting frequency, and gender audit committee differences.This research uses 235 number of sample of non-financial companies listed on Indonesia Stock Exchange in 2015. The data used in this research is secondary data that contains data about the date of publication of company's financial report on BEI website and company annual report which is listed on BEI 2015. Sample selection procedure using purposive sampling method and using multiple linear regression analysis as data analysis technique in this research.The result of statistical test shows the audit committee's skill, audit committee size, audit committee meeting frequency, and gender audit committee difference negatively significant to financial reporting lead time, while audit committee independence has no effect on financial reporting lead time.]]>
<![CDATA[PENGARUH KARAKTERISTIK PENGAWASAN DEWAN KOMISARIS TERHADAP AGRESIVITAS PAJAK PERUSAHAAN ]]>
<![CDATA[Akbar Bintang Pradana]]>;
<![CDATA[Moh Didik Ardiyanto]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 6, Nomor 4, Tahun 2017 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[This study aims to analyze the influence of the board of commissioners against corporate tax aggressiveness. Characteristics of the board of commissioner's oversight affecting tough tax aggressiveness. The characteristics of the board of commissioner's oversight affecting tax aggressiveness are presented by the effectiveness of the internal control system, type of external auditor, the size of the audit committee, and the frequency of meetings of the board of commissioners. This research refers to research conducted by Richardson et al (2013). This study uses secondary data obtained from the financial statements of manufacturing companies listed on the stock exchanges of Indonesia in 2012-2015. This study used as many as 188 samples with purposive sampling method. Data analysis with the classical model of multiple regression. The results obtained from this research is the effectiveness of internal control system and the frequency of meetings of the board of commissioners has no effect on corporate tax aggressiveness. The type of external auditor and the size of the audit committee influenced the corporate tax aggressiveness.]]>
