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<![CDATA[PENGARUH AUDIT TENURE DAN UKURAN KAP TERHADAP AUDIT REPORT LAG DENGAN SPESIALISASI INDUSTRI AUDITOR SEBAGAI VARIABEL MODERASI (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia tahun 2013-2015) ]]>
<![CDATA[Candra Jimmi Michael]]>;
<![CDATA[Abdul Rohman]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 6, Nomor 4, Tahun 2017 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[This research aims examine the influence of audit tenure and size of public accountant to audit report lag (ARL), and the auditor industry specialization as moderating variable between audit tenure and audit report lag (ARL).The populations in this study are all manufacture companies listed in Indonesian Stock Exchange in years 2013-2015. Sampling method in this study is purposive sampling. Data used in this research are secondary data from financial statement and independent auditor’s report of manufacture companies. The total sample in this study are 52 firms. Analysis technique that used in this study is multiple linear regression.The empirical result of this study show that audit tenure have significant effect on audit report lag (ARL). auditor industry specialization does not weaken the effect of audit tenure to audit report lag (ARL). the size of public accountant has not significant effect to audit report lag.]]>
<![CDATA[PENGARUH MANAJEMEN LABA, UKURAN KAP DAN LEVERAGE TERHADAP BIAYA AUDIT PADA PERUSAHAAN MANUFAKTUR DI INDONESIA ]]>
<![CDATA[Ayu Primasari]]>;
<![CDATA[Zulaikha Zulaikha]]>
<![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 earnings management, audit firm size and leverage towards audit fees on manufacturing companies in Indonesia. This study uses secondary data which obtain from Indonesia Stock Exchange during the year of 2013-2015. The populations in this study are 413 companies which listed on Indonesia Stock Exhange. The selected companies that used to be sample of this study are manufacturing companies that consist of basic industry and chemical sector, all sorts of industry sector and consumer goods industry sector. Based on criterias which had been assigned, the samples of this study are 118 manufacturing companies. The method of analysis used in this study is multiple regression analysis. The results show that earnings management and audit firm size have a positive effect towards audit fees. Meanwhile, leverage has a negative effect towards audit fees.]]>
<![CDATA[PENGARUH AGRESIVITAS PAJAK TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (Studi Empiris pada Perusahaan Non-keuangan yang Terdaftar di Bursa Efek Indonesia pada Tahun 2013-2016) ]]>
<![CDATA[Stefanus Ganang Sakti Wijaya]]>;
<![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 examine the effect of tax aggressiveness on Corporate Social Responsibility (CSR) disclosure. Dependent variable in this study is CSR disclosure in the corporate’s sustainability reports. The independent variable in this study is tax aggressiveness, which is measured by effective tax rates (ETR). This study uses 5 control variables, they are corporate’s size, leverage, capital intensity, Return On Asset (ROA), and environmentally sensitive. This study is replicated from Lanis and Richardson’s research (2013). This study uses 62 non-financial corporates that listed on Indonesia Stock Exchange and published Sustainability Report based on GRI 4 between 2013-2016 as samples. The statistical test uses a model of Ordinary Least Square (OLS) regression. The results of this study find that tax aggressiveness has a positive and significant effect on CSR disclosure. Thus, tax aggressive corporations are likely to be more disclosing CSR. This evidence confirming legitimacy theory and stakeholder theory in the context of corporate tax aggressiveness. Moreover, leverage and environmentally sensitive also have significant positive effect on CSR disclosure as control variables.]]>
<![CDATA[PENGARUH STRATEGI TINGKAT BISNIS, PERSAINGAN PASAR, DAN LEVERAGE TERHADAP MANAJEMEN LABA ]]>
<![CDATA[Winny Brigita]]>;
<![CDATA[Agustinus Santosa Adiwibowo]]>
<![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 explore the impact among business strategy, market competition, leverage and earnings management. This study uses Porter’s typology of business strategies; cost leadership and differentiation. First, it examines the relationships between business strategy and earnings management. Further, it analyzes the joint effect of business strategy and market competition to earnings management. Furthermore, the researcher examined the relationship between leverage to earnings management.This study uses secondary data. The population consists of manufacturing firms listed in Indonesia Stock Exchange. This study uses purposive sampling and takes some criterias. Firms included in this study are being listed in IDX before 2011 and also provides annual reports from 2012 until 2014. The samples consists of 129 observations. In this research Ordinary Least Square used to be analysis technique.The result of this study show that firms that follow cost leadership strategy (cost leaders) are more likely to have a higher level of real earnings management and firms that follow differentiation strategy (differentiators) are less likely to use real earnings management. For cost leaders, the market competition further increases the level of real earnings management, whereas the level of earnings management of differentiators is also significantly impacted by the market competition. Furthermore, the results show that leverage within the company has no significant effect on earnings management]]>
<![CDATA[PENGARUH ECO-EFFICIENCY TERHADAP NILAI PERUSAHAAN DENGAN LEVERAGE DAN PROFITABILITAS SEBAGAI VARIABEL MODERASI ]]>
<![CDATA[Novensya Dwi Panggau]]>;
<![CDATA[Aditya Septiani]]>
<![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 research is to analyze the effect of eco-efficiency on firm value by leverage and profitability as a moderating variable. Eco-efficiency as an independen variable is measured by dummy. Firm value as dependen variable is measured by market price. Leverage and profitability as moderating variable, leverage is measured by DER and profitability is measured by ROA. This research uses price book value and earnings per share as a control variable. The sample of this research is manufacturing companies listed in Indonesia Stock Exchange during the period 2013 – 2015. The sampling method in this research is purposive sampling. The analysis technique in this study using multiple linear regression analysis. The result show that eco-efficiency has significant positive effects on the firm value. Leverage has positive effects but can’t moderates the relationship between eco-efficiency and firm value. Profitability has negative effects and can’t moderates the relationship between eco-efficiency and firm value.]]>
<![CDATA[TERHADAP KEPATUHAN PENGUNGKAPAN PSAK 46 PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2014-2016 ]]>
<![CDATA[Pernando Simamora M]]>;
<![CDATA[Dwi Cahyo Utomo]]>
<![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 influence of corporate governance factors to PSAK 46 in annual reports of manufacturing companies that listed on the Indonesia Stock Exchange in the year 2014-2016. Factors of corporate governance used in this study is independency board of commisioners, foreign member in board of commisioners, size board of commisioners, managerial ownership and audit quality.The population of this study are all manufacturing companies listed on the Indonesia Stock Exchange (BEI) in the year 2014-2016. Total sample are 134 annual reports of manufacturing companies as determined by purposive sampling method. This research analyzes PSAK 46 disclosure in annual reports by the method of content analysis. Data analysis was performed with the classical assumption, dummy test and hypothesis testing of regression method.The results of this study indicate that independency board of commissioners, foreign member in board of commisioners, size board of commisioners and managerial ownership did not have significant influence to the PSAK 46 disclosure. Audit quality have significant influence to PSAK disclosure.]]>
<![CDATA[PENGARUH KEAHLIAN KOMITE AUDIT DAN JUMLAH RAPAT KOMITE AUDIT TERHADAP MANAJEMEN LABA DENGAN AUDIT EKSTERNAL SEBAGAI VARIABEL MODERASI ]]>
<![CDATA[Taranira Widasari]]>;
<![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[Audit committee and external audit have a very important role to oversee the financial reporting process and monitor the propensity of a company managers to manipulate earnings. Monitoring mechanism is a key factor to reduce conflicts of interest and any opportunistic behavior from the manager. This study aims to examine the effect of audit committee expertise and the amount of audit committee meetings on earnings management with external audit as a moderating variable in the manufacture companies in Indonesia.The type of data used in this study is secondary data and the total number of samples in this study were 109 data manufacture companies in Indonesia. The sampling metodh in this research uses purposive sampling technique for the company that has been listed in Indonesia Stock Exchange which published annual report in 2014 – 2015. Variable earnings management, audit committee expertise, the amount of audit committee meetings, and external audit analyzed by multiple linear regression model. The result of the study indicate that audit committee expertise and the amount of audit committee meetings significantly negative impact on earnings management. Audit committee expertise moderated by external audit positive effect and significant on earnings management. However, the amount of audit committee meetings moderated by external audit positive effect and not significant on earnings management.]]>
<![CDATA[THE INFLUENCE OF AUDIT COMMITTEE CHARACTERISTICS, EXECUTIVE COMPENSATION, AND AUDIT COMPLEXITY TOWARDS CORPORATE AUDIT FEE ]]>
<![CDATA[Dani Angga Nugroho]]>;
<![CDATA[Fuad Fuad]]>
<![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 influence of audit committee characteristics, executive compensation, and audit complexity towards corporate audit fee. The audit committee characteristics were examined by the number of its independent member, its size, meetings frequency and members’ expertise. This study used the data from company’s annual report listed on the Indonesia Stock Exchange (IDX). The populations of this study werethe companies listed on Indonesia Stock Exchange (IDX) in year 2012-2014. The samples were the non-financial companies which were selected by purposive sampling through some requirements for gaining the data in this study. There were 128 companies fulfilled criterias as the research samples. Data analysis was performed by multiple linear regression analysis method. The results of this study showed that the independent audit committee members and its meetings frequency had no significantly influence toward the corporate audit fee. Meanwhile, audit committee member’s expertise had negative influence to the corporate audit fee. Otherwise, the audit committee size, executive compensation and audit complexity had positive influences to the corporate audit fee.]]>
<![CDATA[PENGARUH KEPEMILIKAN KELUARGA TERHADAP BIAYA AUDIT DENGAN PILIHAN AUDITOR SEBAGAI VARIABEL INTERVENING ]]>
<![CDATA[Ajeng Primasari]]>;
<![CDATA[Zulaikha Zulaikha]]>
<![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 determine the effect of family ownership on audit fees wuth auditor choices as intervening variable. This study uses secondary data which sourced from Indonesia Stock Exchange period 2013-2015. The populations in this study are 413 manufacturing companies which listed on Indonesia Stock Echange. Based on the criterias which had been specified, the samples of this study are 118 manufacturing companies. The method of analysis uses in this study are logistic regression analysis, linear regression analysis, and path analysis. The results show that variable of family ownership has positive effect on variable of auditor choices. Variable of auditor choices has positive effect on variable of audit fees. Variable of family ownership has negative effect on variable of audit fees with variable of auditor choice as intervening variable.]]>
<![CDATA[PENGARUH KARAKTERISTIK KOMITE AUDIT TERHADAP KINERJA PERUSAHAANPERBANKAN DI BURSA EFEK INDONESIA TAHUN 2013 - 2015 ]]>
<![CDATA[Adiati, Yashita]]>;
<![CDATA[Adiwibowo, Agustinus Santosa]]>
<![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 obtain evidence about the effect of the audit committee charactersitic to bankin firms performance. The control variable used were Leverage. Banking firms performance is measured by ROA. The characteristics of the audit committee examined herein are the composition of independent audit committees (INDE) as measured by the proportion of independent audit committees, financial expertise (FE) measured by appropriate weight, audit committee meetings (TM) are measured by the number of meetings conducted by banking companies, Members with a risk-monitoring committee (PR) and a remuneration nomination committee (NR) are also measured with the proportion of related members.The population in this study are all banking companies listed on the Indonesia Stock Exchange in 2013. The data selection method used in this research is purposive sampling method. Total samples used in this study as many as 78 companies. Data analysis was performed with the classical assumption and hypothesis testing regression method. The results of this study indicate that there is an insignificant relationship between the composition of the independent audit committee and the firms’s performance. This means that the audit committee's independence level has no effect on the firms’s performance. Similarly, audit committee meetings have no significant relationship with the performance of banking companies. In addition, this study indicates a significantly negative correlation between the linkage of the audit committee and the risk monitoring committee. The results of this study also indicate that the audit committee's financial expertise and the integrity of the audit committee with the remuneration nomination committee have an effect on the firms's performance.]]>
