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<![CDATA[Hubungan antara Modal Kerja dan Profitabilitas: Studi Perusahaan Manufaktur di Indonesia yang Terdaftar di BEI ]]>
<![CDATA[Muhammad Faisal Akbar Ibrahimy]]>;
<![CDATA[Agung Juliarto]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 7, Nomor 4, Tahun 2018 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[Working capital and profitability are important factors for entity. If one of them has a disturbance it could affect the company’s operational. This research use manufacturing company registered in ICMD for year 2012-2015. Independent variable used in this research cash conversion cycle (CCC) and CCC2. Control variables used is size,leverage, dan sales. For variable dependent use profitability representated by ROA. To analyse the relationship between independent, control dan dependent, writer used descriptive, classical assumption, liniear regression, correlation coeffisien, determination coeffision, f and t test. Based on analytical statistic of coeffisient of determination test indicated that there is no influence between independent variable which is representated by CCC and CCC2 to dependent variable profitability representated by ROA. The result show found no connection between working capital and profitability.]]>
<![CDATA[ANALISIS PENGARUH PENGUNGKAPAN RISIKO PERUSAHAAN TERHADAP BIAYA MODAL EKUITAS DAN KINERJA PERUSAHAAN ]]>
<![CDATA[Diah Riskanah]]>;
<![CDATA[Agung Juliarto]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 7, Nomor 4, Tahun 2018 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[This research aims to analyze the effect of corporate risk disclosure on cost of equity capital and firm perfomance. Measurement of cost of equity capital uses Olshon model. While company performance is measured using return on asset (ROA). This research uses risk disclosure index as a proxy for measuring corporate risk disclosure. The population of this research is manufacture companies listed on the Indonesia Stock Exchange (IDX) during 2014-2016 with a total sampel of 207. The methods of data collection used in this study is purposive sampling method. There are several control variables included in this study, such as systematic risk, unsystematic risk, leverage, firm size, board independence,consumer price index, market-to-book ratio, tobin’s q, audit committee independen, quality of external auditors. Ordinay least square regression analysis was used as the primary tool of analysis in this research.The results of this research show that corporate risk disclosure has a negative effect on cost of equity capital. However, corporate risk disclosure has not influenced firm perfomance (ROA).]]>
<![CDATA[ANALISIS PENGARUH TATA KELOLA PERUSAHAAN DAN KOMPENSASI EKSEKUTIF TERHADAP AGRESIVITAS PAJAK (Studi Empiris pada Perusahaan Nonkeuangan yang Terdaftar di Bursa Efek Indonesia Tahun 2013–2016) ]]>
<![CDATA[Siti Azizah Sofiati]]>;
<![CDATA[Zulaikha Zulaikha]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 7, Nomor 4, Tahun 2018 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[The purpose of this research is to analyze the effect of corporate governance structure (member of the board of commissioners and proportion of independent commissioners), executive compensation, and executive characteristic (president director tenure) on tax aggressiveness. Tax aggressiveness is measured by the Effective Tax Rate (ETR). The populations was nonfinancial companies listed on the Indonesia Stock Exchange (IDX) for the periode 2013-2016 with a total sampel of 224. The method of data collection used purposive sampling method. There are four independent variables included in this study: member of the board of commissioners, proportion of independent commissioners, executive compensation, and president director tenure. The primary tool of analysis used multiple linear regression analysis. The result of this research show that members of the board of commissioners has a negative effect and executive compensation has a positive effect on the level of tax aggressiveness. On the other side, the result show that proportion of independent commissioners and executive characteristic (president director tenure) do not influence of tax aggressineness.]]>
<![CDATA[BOARD SIZE, BOARD INDEPENDENCE, INSTITUSIONAL OWNERSHIP AND INTERNAL CONTROL DISCLOSURE ]]>
<![CDATA[Raka Bagaskara]]>;
<![CDATA[Totok Dewayanto]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 7, Nomor 4, Tahun 2018 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[This study aims to exmine the effect of board size, board independence, and institusional ownership as independent variable toward internal control disclosure as dependent variable.This study uses secondary data obtained from the Indonesia stock exchange (idx). This research using a sample as many as 354 manufacturing companies registered in BEI year 2014 – 2016. The methods used in this research is purposive sampling method. Statistical techniques used in this study is a multiple regression.The results obtained from this research shows the board size, and board independence have a significant positive influence on internal control and disclosure. Then the institusional ownership have a significant negative influence on the internal control and disclosure.]]>
<![CDATA[PENGARUH PROFITABILITAS, MEKANISME PEMANTAUAN DAN FINANCIAL DISTRESS TERHADAP MANAJEMEN LABA ]]>
<![CDATA[Carolina Reni Damayanti]]>;
<![CDATA[Warsito Kawedar]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 7, Nomor 4, Tahun 2018 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[This study aims to examine the effect of profitability, monitoring mechanism and financial distress on earnings management. Profitability is measured by return on asset (ROA), monitoring mechanism is measured by leverage, and financial distress is measured by Altman Z-score. The population of this study are all go public companies listed in Indonesia Stock Exchange from 2013 until 2015. The number of samples in this study are 267 companies. The result of the analysis of this study indicates that profitability has no significant effect on earnings management, while monitoring mechanism and financial distress have a significant effects on earning management.]]>
<![CDATA[PERUSAHAAN SEBAGAI VARIABEL MEDIASI, DAN VISIBILITAS SEBAGAI VARIABEL MODERASI dalam HUBUNGAN ANTARA CSR dengan REPUTASI (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2015-2016) ]]>
<![CDATA[Nindya Humanitisri]]>;
<![CDATA[Imam Ghozali]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 7, Nomor 4, Tahun 2018 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[ This study aims to examine the moderation effects of corporate visibility on the direct relationship between CSR with corporate reputation, and to examine the mediation effects of corporate reputation on the direct relationship between CSR with financial corporate performance. Independent variabel in this research is CSR. Mediation variabel in this research is corporate reputation. Moderation variabel in this research is corporate visibility. While the dependent variabel which used in this research is financial corporate performance. This study uses secondary data from financial statements of companies that listed in Indonesia Stock Exchange and Bloomberg database. Sampling method that used is purposive sampling. The selected samples are manufactur companies from sector 3, 4, and 5 that publish about CSR performance and have entertainment expense or promotion expense on their financial report years 2015-2016 in a row and available in Bloomberg. This study uses Partial Least Squares Structural Equation Modeling (PLS-SEM) analysis method to examine the direct relationship between independent variable, mediation variable, moderation Result of this study shows that CSR has positive effect on corporate reputation, corporate visibility has not moderation effect on the relationship between CSR and corporate reputation, and CSR has positive effect on the relationship between corporate financial performance by mediation effect of corporate reputation.]]>
<![CDATA[PENGARUH LAPORAN TANGGUNGJAWAB SOSIAL PERUSAHAAN, EPS, DAN BVS TERHADAP HARGA SAHAM DENGAN KATEGORI PERUSAHAAN SENSITIF LINGKUNGAN SEBAGAI VARIABEL MODERATING (Studi Kasus Pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2016) ]]>
<![CDATA[Sayogya Notohatmodjo]]>;
<![CDATA[Dul Mu'id]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 7, Nomor 4, Tahun 2018 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[This study aimed to obtain evidence about the factors that influence stock price. These factors consist of the earning per share, book value per share, corporate social responsibility disclosure. The moderating variable used environmental sensitive category. Dependent Variabel in this research is stock price at the end of the month after releasing date of financial report.The population in this study are all mining companies listed on the Indonesia Stock Exchange in 2015 and 2016. The selection method of the data used in this research is purposive sampling method. Total samples used in this study as many as 74 data. Data analysis was performed with the classical assumption and hypothesis testing with multiple regression method.The results of this study indicate that earning per share had not significant effect to stock price ,book value per share and corporate social responsibility disclosure significanly and positively effect stock price. While environmental sensitive category did not moderating effect of corporate social responsibility disclosure to stock price]]>
<![CDATA[PENGARUH EFEKTIVITAS KOMITE AUDIT TERHADAP FINANCIAL REPORTING LEAD TIME ]]>
<![CDATA[Yosefina Rossa Safira]]>;
<![CDATA[Moh Didik Ardiyanto]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 7, Nomor 4, Tahun 2018 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[This study aims to examine the effect of audit committee effectiveness to financial reporting lead time. The independent variable that is used in this research is measured by an index based on the framework developed by DeZoort et al (2002) such as composition, authority, resources dan diligence. The dependent variable that is used in this research is financial reporting lead time.The population consist of non financial companies listed on Indonesia Stock Exchange 2016. Samples are selected using purposive sampling method and acquired 209. Test analysis using multiple regression model.Finding in this study indicates that authority and diligence influences negative significant to financial reporting lead time. Composition is not influences significant to financial reporting lead time and resources influences positively significant to financial reporting lead time. This matter is indication that the audit committee authority and diligence can reduce the financial reporting lead time so it will assist the investor in valuations of company performance and can conduct the correct analysis regarding the company prospect in the future.]]>
<![CDATA[ANALISIS CORPORATE GOVERNANCE PERCEPTION INDEX TERHADAP KEBIJAKAN DIVIDEN DI INDONESIA (Studi Empiris pada Perusahaan Peserta CGPI Tahun 2011-2016) ]]>
<![CDATA[Yulina Masyrifatun Nisa’]]>;
<![CDATA[Tarmizi Achmad]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 7, Nomor 4, Tahun 2018 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[This study aims to examine the effect of Corporate Governance Perception Index (CGPI) as an independent variable to the dividend policy taken by the company as a dependent variable.The population in this study is the entire company that voluntarily registered itself as a participant of CGPI and certainly a company listed on the Indonesia Stock Exchange in 2011-2016. The method used in this study is purposive sampling with the following criteria: (1) public listed companies listed on the BEI, (2) companies participating in CGPI assessment and rating organized by IICG, (3) companies that publish their financial statements on the Indonesia Stock Exchange (BEI), (4) the company that distributes dividends to shareholders between 2011-2016. This research uses multiple regression analysis to test the research hypothesis.The results of this study indicate that Corporate Governance Perception Index (CGPI) has a significant positive effect on dividend policy and confirms the theory of outcome valid in Indonesia.]]>
<![CDATA[META-ANALISIS PENELITIAN AKUNTANSI DI INDONESIA PERIODE TAHUN 2014-2016 ]]>
<![CDATA[Kornelius Geraldo Adrian Pratama]]>;
<![CDATA[Dwi Cahyo Utomo]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 7, Nomor 4, Tahun 2018 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[Accounting research published in the world's top accounting journal according to Moser (2012) is less innovative. Moser said that research topics were concentrated in the scope of earnings management, analytical or management thinking, compensation, regulation, governance or budgeting. In addition, research methods and basic theories used in accounting research tend to use only certain types. With the existence of these problems, encourage the writer to do a mapping of accounting research in Indonesia. The purpose of this research is to find out the trends of accounting research in Indonesia, especially in 2014-2016.This study uses descriptive qualitative methodology with meta-analysis techniques. The data used in this study are secondary data which is taken from the Proceding Simposium Nasional Akuntansi (SNA), Jurnal Akuntansi dan Keuangan Indonesia (JAKI) and Jurnal Akuntansi Multiparadigma (JAMAL) for the 2012-2016 period.The mapping results of this study state that accounting research in Indonesia in the 2014-2016 period tends to use quantitative research with the basic theory of agency theory. The field of financial accounting and capital market studies (AKPM) is the most studied field of study. Secondary data research sources are most widely used with document review data collection techniques. In addition the corporation is the object of research that is the most studied.]]>
