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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 48 Documents
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Search results for , issue "Volume 6, Nomor 4, Tahun 2017" : 48 Documents clear
PENGARUH STRUKTUR KEPEMILIKAN MANAJERIAL, UKURAN PERUSAHAAN, KUALITAS AUDIT, KOMITE AUDIT DAN LEVERAGE TERHADAP MANAJEMEN LABA Rexy Joseph S. Dimara; P. Basuki Hadiprajitno
Diponegoro Journal of Accounting Volume 6, Nomor 4, Tahun 2017
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this research is to analyze the impact of managerial ownership, size corporation, auditor quality, audit committe and leverage towards earning management. The independent variables in this research are the structure of managerial ownership, size corporation, auditor quality, audit commite and leverage. Earning management as variable dependent is measured by dicretionary accrual as proxy from earning management.This study uses secondary data with entire population of manufacturing compianies listed in the Indonesian stock Exchange (BEI) in 2013-2015. The method used to determine the sample is using purposive sampling, producing 213 observations for research in three months from 71 sampel corporation . The analytical method used is multiple linear regreesion, regression testing the prior to first tasted the classical assumptions.The result of this study indicate that size corporation and leverage has significant influence to earning management. Auditor quality, audit committe and managerial ownership did not have significant influence to earning management.
PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, DAN LEVERAGE TERHADAP SUSTAINABILITY DISCLOSURE Rr. Naidia Astrinita Wulandari; Aditya Septiani
Diponegoro Journal of Accounting Volume 6, Nomor 4, Tahun 2017
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to analyze the effect firm size, profitability and leverage to sustainability disclosure. Firm size, profitability, and leverage as independent variables is measured using a log from total aset, ROA, and book value of financial debt to total assets ratio. Sustainability disclosure acts as a dependent variable measured using GRI values. The sample in this study is based on companies listed on the Indonesia Stock Exchange which issued sustainability disclosure in 2013-2015. Sample selection method used is purposive sampling method. This research uses analytical technique that is ordinary least square. The results revealed that the firm size positively affect sustainability disclosure. However, profitability and leverage has no effect on sustainability disclosure.
PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP PENGHINDARAN PAJAK PERUSAHAAN Lie Liana Permata Sari; Agustinus Santosa Adiwibowo
Diponegoro Journal of Accounting Volume 6, Nomor 4, Tahun 2017
Publisher : Diponegoro Journal of Accounting

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Abstract

This study is aimed to examine the effect of corporate social responsibility (CSR) on corporate tax avoidance. In this research, there are independent variables used to disclosure of social responsibility, CSR and CSR Economic dimension, Social dimension. While the dependent variable, in this research is tax avoidance which was measured using the size of effective tax rates. The data of this study were taken from the manufacturing sub-sectors listed on the Indonesia Stock Exchange in 2013-2015. Study’s samples were selected by purposive sampling method; it acquired 35 companies per year that meet the criteria. This study used multiple linear regressions to examine whether CSR and CSR Economic and Social Dimensions have an influence on Corporate Tax Avoidance. The results showed that the independent variables CSR, CSR dimensions of Economy, CSR dimensions of Social that simultaneously affect the tax evasion by proxy of Effective tax rate on manufacturing sub-sectors listed in Indonesia Stock Exchange
PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, DEWAN KOMISARIS, KOMITE AUDIT DAN KUALITAS AUDIT TERHADAP PENGUNGKAPAN INFORMASI PERTANGGUNGJAWABAN Yulinia Erwanti; Haryanto Haryanto
Diponegoro Journal of Accounting Volume 6, Nomor 4, Tahun 2017
Publisher : Diponegoro Journal of Accounting

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Abstract

The practice of disclosure of social responsibility information plays an important role for the company because the company lives in a community environment and its potential activities have social and environmental impacts. The purpose of this study is to provide an overview of the practice of disclosure of social responsibility information conducted by manufacturing companies in Indonesia and to find out whether factors within the firm influence disclosure of information Corporate social responsibility of manufacturing.The population in this study is a manufacturing company listing on the Indonesia Stock Exchange (BEI) in 2013-2015. The manufacturing sector was chosen because this sector has the largest number of listings firms compared to other business sectors. In addition,  this  sector  is  a  sector  that  has  the  widest  range  of  stakeholders  covering investors, creditors, governments, and the social environment so as to need to disclose social information. The total sample in this study amounted to 36 companies, with two years of observation period. The total observations made in this study were 44. This study used multiple regression analysis method to test the hypothesis.The  results  of  this  study  indicate  that  the  variable  size  of  the  company significantly influence CSRD on Manufacturing companies listed on the Indonesia Stock Exchange in 2013-2015. Profitability variables have no significant effect to CSRD on Manufacturing companies listed on Indonesia Stock Exchange in 2013-2015. The size of the board of commissioners (DKOM) has a positive and significant effect on CSRD on Manufacturing listed on the Indonesia Stock Exchange in 2013-2015. Audit committee size variables (UKAD) have no significant effect to CSRD on companies in Indonesia Stock Exchange. Audit quality variables (KUAD) have a negative effect on CSRD on Manufacturing companies listed in Indonesia Stock Exchange in 2013-2015.
ANALISIS PENGARUH AGRESIVITAS PAJAK TERHADAP CASH HOLDING DAN NILAI PERUSAHAAN Anisa, Nurul; Muid, Dul
Diponegoro Journal of Accounting Volume 6, Nomor 4, Tahun 2017
Publisher : Diponegoro Journal of Accounting

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Abstract

This study was aimed to examine the effect of corporate tax aggressiveness on the amount of firm cash holding and the value of the company. Book-Tax Difference is used as a measure of corporate tax aggressiveness. The cash flow sensitivity of cash is used to measure the amount of cash holding and Tobin’s Q is used to measure the value of the company.The population in this study is all manufacturing companies listed in Indonesia Stock Exchange in 2015. Sampling method in this research is purposive sampling. The final total amount of samples in this study were 109 companies.After going trough the stages of data processing and analysis techniques used are multiple regression analysis. The analysis showed that independent variable of taxaggressiveness does not affect the amount of cash holding. But the results of the further analysis indicatethat tax aggressiveness affect the value of the company.
PENGARUH STRUKTUR KEPEMILIKAN TERHADAP FEE AUDIT Fendra Deva Mahendra; Dul Muid
Diponegoro Journal of Accounting Volume 6, Nomor 4, Tahun 2017
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this paper is to investigate the association between corporate ownership structures and audit fees paid to external auditors by Indonesian companies listed on Bursa Efek Indonesia (BEI). This study focusses on the extent of the auditor’s reliance on the client’s internal control inasmuch as the corporate ownership structures are varied, and, ultimately, affect the audit fees. This study applies the agency theory in formulating three hypotheses that guide the results analysis. By employing a multi regression model for a sample of 133 Indonesian companies listed on Bursa Efek Indonesia (BEI), this study examines the relationship of ownership structure, namely, managerial ownership, foreign ownership and government ownership with audit fees using data for 2015. The results show a significant positive relationship between audit fees and firms with larger foreign ownership and higher government ownership. However this study shows negative but insignificant relationship with firms with higher managerial ownership. This study contributes recent evidence concerning the relationship between corporate ownership structure and audit fees.
PENGARUH BOOK TAX DIFFERENCES TERHADAP KUALITAS LABA (Studi Empiris pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Tahun 2010-2014) Rini Wati Pakpahan; Tri Jatmiko Wahyu Prabowo
Diponegoro Journal of Accounting Volume 6, Nomor 4, Tahun 2017
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this research is to examine empirically the influance of book tax differences to earning quality.  Book tax differences as independent variables divided to three group: Large Negative Book Tax Differences, Large Positive Book Tax Differences, and Small Book Tax Differences.  This research employ the dicretionary loan loss provisions and earning persistence as a proxies for earning quality. Population in this research are banking industry in Indonesia Stock Exchange in the period of 2010-2015. The sampel are 25 companies used purposive sampling method to select the sample. Regresion multiple with program SPSS 22 are used for testing hypotheses.The result indicted that book tax differences in banking industry have no effect to earning quality and there is no difference for earning persistensi and dicretionary loan loss provision base on magnitude of book tax differences.
KARAKTERISTIK PERUSAHAAN DAN PENGUNGKAPAN MODAL INTELEKTUAL: PERUSAHAAN-PERUSAHAAN DI INDONESIA TAHUN 2015 Yogi Arief Saputro; Muchamad Syafruddin
Diponegoro Journal of Accounting Volume 6, Nomor 4, Tahun 2017
Publisher : Diponegoro Journal of Accounting

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Abstract

This empirical quantitative study seeks to examine the influence of company’s characteristics on intellectual capital disclosure. They consist of type of industry, leverage, listing age, and corporate governance attributes (ownership concentration and type of external auditor). Data were gathered from the annual reports of 82 publicly listed companies in Indonesian Stock Exchange in 2015. This study uses a stratified random sample of all companies listed in Indonesian Stock Exchange as the population. The 82 samples chosen based on their type of industry; 41 companies were chosen from high-tech industry and 41 companies were from low-tech industry. Data collection is limited to one year and only from annual reports. Multiple regression statistics analysis results reveal that high-tech and knowledge-intensive companies disclose more information about intellectual capital than low-tech companies do. Companies audited by big-four auditors also disclose more information than those without big-four auditors. Ownership concentration has negative significance association with the extent of intellectual capital disclosure. Level of leverage and listing age did not influence the occurrence of intellectual capital disclosure.

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