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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 39 Documents
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Search results for , issue "Volume 7, Nomor 4, Tahun 2018" : 39 Documents clear
PENGARUH STRUKTUR KEPEMILIKAN TERHADAP AGRESIVITAS PAJAK Dian Anggraeni Pratiwi; Moh Didik Ardiyanto
Diponegoro Journal of Accounting Volume 7, Nomor 4, Tahun 2018
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine empirically: 1) the effect of state ownership on tax aggresiveness, 2) the effect of ownership concentration on tax aggresiveness, 3) the effect of institutional ownership on tax aggresiveness. This study used an abnormal book-tax difference (ABTD) and effective tax rate (ETR) as a proxy of tax aggresiveness.The population in this research is manufacturing company listed in BEI period 2012-2016. Samples are selected using the purposive sampling method. The multiple linear regression is used to test the hipotheses. The results of this study show that state ownership has a significant positive effect to the tax aggresiveness with ABTD proxy, ownership concentration has a significant positive effect to the tax aggresiveness with  ABTD proxy, and institutional ownership has a significant negative effect to the tax aggresiveness with ABTD  proxy.
PENGARUH TATA KELOLA PERUSAHAAN TERHADAP KETEPATAN DAN KEAKURATAN PENGUNGKAPAN FORWARD-LOOKING INFORMATION Afifah Cahya Muliawati; Abdul Rohman
Diponegoro Journal of Accounting Volume 7, Nomor 4, Tahun 2018
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this paper is to examine the influence of corporate governance on the quality of forward-looking information disclosure in Indonesia which forward-looking information is voluntary disclosure. Forward-looking information will be measured by sales forecast using precision and accuracy to measure the quality of information regarding disclosures in annual reports that are published by firms listed on the Indonesia Stock Exchange (BEI) in 2015. Methods of testing the hypothesis of this study are logistic and multiple regression analysis.The results show that corporate governance has a significant and positive impact on the precision of sales forecast. Firms with good corporate governance tend to disclose their sales forecast precisely rather than qualitative but tend to disclose nonfinancial information in sales forecast. Firms with good corporate governance will provide accurate sales forecast but tend to be optimistic bias.
PENGARUH KEAHLIAN KOMITE AUDIT DAN JUMLAH RAPAT KOMITE AUDIT TERHADAP MANAJEMEN LABA DENGAN MODERASI AUDITOR EKSTERNAL Hamzah Hamzah; Dul Mu'id
Diponegoro Journal of Accounting Volume 7, Nomor 4, Tahun 2018
Publisher : Diponegoro Journal of Accounting

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Abstract

Audit committee and External auditor 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 auditor 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 104 data companies that constantly registered in LQ-45 index and listed in Indonesia Stock Exchange from 2014-2017. The sampling method in this research uses purposive sampling technique for the company that has been registered in LQ-45 index and listed in Indonesia Stock Exchange which published annual report in 2014-2017. Variable earnings management, audit committee expertise, the amount of audit committee meetings, and External auditor analyzed by multiple linear regression model. The result of the study indicate that audit committee expertise significantly negative impact on earnings management and the amount of audit committee meetings not significantly impact on earnings management. Audit committee expertise moderated by External auditor positive effect and significant on earnings management. However, the amount of audit committee meetings moderated by External auditor not significant on earnings management.
DEWAN KOMISARIS DAN PENGUNGKAPAN INFORMASI PENGENDALIAN INTERNAL Fachry Rizqi Amin; Totok Dewayanto
Diponegoro Journal of Accounting Volume 7, Nomor 4, Tahun 2018
Publisher : Diponegoro Journal of Accounting

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Abstract

             This study aims to exmine the effect of boards commissioner size, independent commissioner, presence of women as independent variable and internal control information disclosure as dependent variable.            This study uses secondary data obtained from the Indonesia stock exchange (idx). This research using a sample as many as 324 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 of commissioner size and independent commissioner, have a significant positive influence on internal control information disclosure. Presence of women have no significant result.
PENGARUH SURPLUS ARUS KAS BEBAS, UKURAN PERUSAHAAN, LEVERAGE, DAN KUALITAS AUDIT TERHADAP MANAJEMEN LABA Irma Wahyu Lupita; Wahyu Meiranto
Diponegoro Journal of Accounting Volume 7, Nomor 4, Tahun 2018
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the effect of surplus free cash flow, firm size, leverage, and audit quality on earnings management of manufacturing companies. The dependent variable in this study is earnings management, while the independent variables in this study are surplus free cash flow, firm size, leverage, and audit quality. The population of this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX). Sample in this research are 58 manufacturing companies during period 2015-1016. Sample was obtained by using purposive sampling method based on certain criteria. This study uses multiple linear regression analysis method for hypothesis testing. The result show that surplus free cash flow had positive significant effect on earnings management, while audit quality had negative significant effect on earnings management. However, firm size and leverage had not a significant effect on earning management.
ANALISIS PENGARUH SURPLUS ARUS KAS BEBAS, AUDIT EKSTERNAL DAN KOMITE AUDIT TERHADAP MANAJEMEN LABA (Studi Empiris pada Perusahaan Jasa non Keuangan yang Terdaftar di Bursa Efek Indonesia) Intan Permata Sari; Agus Purwanto
Diponegoro Journal of Accounting Volume 7, Nomor 4, Tahun 2018
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the effect of surplus free cash flow, audit quality, audit tenure, audit committee size and audit committee meeting frequency on earnings management. Dependent variable used in this study is earnings management. Independent variables used in this study are audit tenure, audit committee size and audit committee meeting frequency. Control variables used in this study are absolute total asset, firm size, leverage, dan relative cash flow.This study uses secondary data from annual reports and financial statements on service companies listed on Indonesia Stock Exchange during 2015-2016. The sampling method used in this study is purposive sampling. Total sample in this study are 101 samples. This study uses multiple regression analysis method to examine the effect of surplus free cash flow, audit quality, audit tenure, audit committee size and audit committee meeting frequency on earnings management. The result of this study indicate that audit quality had negative effect on earnings management. However, surplus free cash flow, audit tenure, audit committee size and audit committee meeting frequency had not a significant effect on earnings management.
PENGARUH LEVERAGE DAN KUALITAS AUDIT TERHADAP NILAI PERUSAHAAN DENGAN KEAHLIAN KOMITE AUDIT SEBAGAI VARIABEL MODERATING (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2012 – 2016) Tjandra Dewi; Anis Chariri
Diponegoro Journal of Accounting Volume 7, Nomor 4, Tahun 2018
Publisher : Diponegoro Journal of Accounting

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Abstract

Firm value can reflect the value of assets owned by companies such as securities, one of which is the stock. For companies that issue shares in the capital market, the stock price traded on the stock exchange is an indicator of the company's value.This study aims to obtain empirical evidence and analyze the influence of leverage, and audit quality on firm value, also the audit committee's expertise in moderating leverageand audit quality relationship with firm value. The population in this study is the manufacturing companies registered in Indonesia Stock Exchange in 2012 – 2016. The total sample used in this study was 199 companies based on established criteria.Data analysis was done by descriptive statistic analysis, classical assumption test, and hypothesis test. The results of this research analysis indicate that the leverage doesn’t have a significant effect on firm value, while the audit quality has a significant positive effect on firm value. Then, the audit committee's expertise can’t moderate the leverage and audit quality relationship with firm value.
PENGARUH AUDIT INTERNAL, INTELLECTUAL CAPITAL, DAN GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN PERUSAHAAN (Studi Pada Perusahaan Perbankan yang Terdaftar di BEI Tahun 2013-2016) Sri Candra Asih; Aditya Septiani
Diponegoro Journal of Accounting Volume 7, Nomor 4, Tahun 2018
Publisher : Diponegoro Journal of Accounting

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Abstract

The aim of this research is to analyze the influence of internal audit, intellectual capital, and good corporate governance to companies’ financial performance. The population of this research is banking companies which are listed in Indonesia Stock Exchange from 2013 to 2016. The sampling method of this research is purposive sampling with 43 companies as population and 19 companies selected as sample. Data used are annual reports which are downloaded from Indonesia Stock Exchange website. The results showed that partially there was a positive influence between internal auditors and Intellectual capital on financial performance. But there is no significant influence between Good Corporate Governance on financial performance. And overall there is a significant influence on the company's financial performance.
PENGARUH LEVERAGE, DEBT MATURITY, KEBIJAKAN DIVIDEN, DAN CASH HOLDINGS TERHADAP KINERJA KEUANGAN PERUSAHAAN (Studi Pada Perusahaan Manufaktur yang Terdaftar Di BEI tahun 2017) Aditya Damarjati; Fuad Fuad
Diponegoro Journal of Accounting Volume 7, Nomor 4, Tahun 2018
Publisher : Diponegoro Journal of Accounting

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Abstract

The aims of this research are to determine about (1) the effect of leverage on  firm’s financial performance, (2) the effect of debt maturity on firm’s financial performance, (3) the effect of devidend policy on firm’s financial performance, and (4) the effect of cash holdings on firm’s financial performance. The data of this research is taken from manufacturing industries on Indonesian Stock Exchange (BEI) 2017. This research uses purposive sampling method. With this method, 60 firms are considered as sampel. This research use multiple regresion analysis with Eviews 8.The results of this research are (1) leverage has no effect on firm’s financial performance, (2) debt maturity has significant positive effect on firm’s financial performance, (3) dividend policy has no effect on firm’s financial performance, and (4) cash holdings has no effect on firm’s financial performance.
PENGARUH REPUTASI KANTOR AKUNTAN PUBLIK (KAP), AUDIT TENURE, DAN BIAYA AUDIT TERHADAP KUALITAS AUDIT (Studi Empiris Perusahaan Jasa Sektor Keuangan yang Terdaftar di BEI Tahun 2014 - 2016) Ilham Naffis Ramadhan; Herry Laksito
Diponegoro Journal of Accounting Volume 7, Nomor 4, Tahun 2018
Publisher : Diponegoro Journal of Accounting

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Abstract

This research is contucted in order to obtain empirical evidence and analyze the influence of Public Accountant Firm (KAP) reputation, audit tenure and audit cost towaard audit quality at manufacturing company listed in Indonesia Stock  Exchange (IDX). In this research, the dependent variable that used is audit quality and the independent variables that exiist are the reputation of KAP, audit tenure, and Fee audit. The result of hypothesis test shows that reputation of public accountant office (KAP) take effect toward audit quality. Nevertheless, audi tenure and audit fees are not proven affecting audit quality

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