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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 KEPATUHAN AUDITOR PADA KODE ETIK DAN ETIKA PROFESI TERHADAP KUALITAS AUDIT (Studi Empiris pada Kantor Akuntan Publik di DKI Jakarta) Mayuri Ahda Valen; Sudarno Sudarno
Diponegoro Journal of Accounting Volume 7, Nomor 4, Tahun 2018
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this study is to determine the impact of auditor’s compliance to integrity, independency, professional efficiency, professional conduct, and confidentiality of information as ethical code of auditing on audit quality. The study used primary data by sending questionnaires to auditors work at DKI Jakarta Public Accounting Firm which listed in Otoritas Jasa Keuangan. Out of 152 questionnaires distributed, 102 were collected and analyzed using multiple regression analysis with SPSS 22.0. The test results proved that auditor’s compliance to integrity, independency, professional efficiency, professional conduct, and confidentiality of information as the ethical rules of auditing had positively significant impact on audit quality. It means the higher auditor’s compliance to ethical rules of auditing, the greater the impact on the quality of audit.
PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP AUDIT REPORT LAG Bregas Wirotomo; Tarmizi Achmad
Diponegoro Journal of Accounting Volume 7, Nomor 4, Tahun 2018
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to analyze the application of corporate governance as an independent variable to the audit report as a dependent variable.This study uses secondary data obtained from CGPI reports. This study used 83 companies replicated in the implementation of good corporate governance conducted by The Indonesian Institute for Corporate Governance (IICG) in the form of rating of Corporate Governance Perception Index (CGPI) and listed on the Stock Exchange 2012-2016. This research used purposive sampling method. The statistical technique used in this study is multiple regression.The results obtained from this study indicate good corporate governance, having a negative significance in the lag audit report.
PENGARUH CORPORATE GOVERNANCE DAN KOMPENSASI EKSEKUTIF TERHADAP AGRESIVITAS PAJAK (Studi Empiris Perusahaan Jasa Sektor Keuangan yang Terdaftar di BEI Tahun 2014 - 2016) Hariyanto, Firdaus; Utomo, Dwi Cahyo
Diponegoro Journal of Accounting Volume 7, Nomor 4, Tahun 2018
Publisher : Diponegoro Journal of Accounting

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Abstract

This research purpose is to analyze the effect of executive compensation and corporate governance (the amount of board directors, proportion of independent commissioner, diversification of gender, the age of president director, and the term of president director) on tax aggressiveness, using control variable such as size, return on asset (ROA) and capital intensity (CINT). Tax aggressiveness is measured by effective tax rate (ETR). This research uses quantitative method by using multiple linear regression analysis. The population in this research is all financial sectors firm listed in the Indonesia Stock Exchange from 2014 - 2016. The sample is selected using purposive sampling method and acquired 180 firms. The result showed that the size of the amount of board director, proportion of independent commissioner, executive compensation, and the age of president director effect significantly on tax aggressiveness. Meanwhile, the term of president director and diversification of gender does not significantly influence on tax aggressiveness.
PENGARUH CORPORATE GOVERNANCE TERHADAP TAX AVOIDANCE PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2011-2015 Silvia Amalia; Aditya Septiani
Diponegoro Journal of Accounting Volume 7, Nomor 4, Tahun 2018
Publisher : Diponegoro Journal of Accounting

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Abstract

The company as a taxpayer has an obligation to pay taxes to the state in accordance with the applicable laws and regulations. The tax paid is important for the state as a source of state revenue to function as a driver of the country's economic growth and development, while for the company will be a reduction in corporate profits. Tax avoidance can be done legally by the management by observing existing tax regulations and then looking for weaknesses of the regulation to be used as tax evasion. The implementation of corporate governance in companies is important because it helps internal and external parties of the company to see whether the company follows the principles of good corporate governance, and also helps the government to see violations committed by the company in the company's financial statements.Based on agency theory, the concept of corporate governance is an agency conflict control effort, where corporate governance regulates and overcomes management behavior that prioritizes personal interests so that there can be harmony between the interests of shareholders and managers.The population in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2011-2015. The sampling method used is the probability method with the sampling technique using judgment sampling method. The number of companies that were sampled were 32 companies. Data taken from the company's annual report were analyzed using multiple regression analysis.The results of this study indicate that independent commissioners, audit committees, have a positive effect on tax avoidance, while institutional ownership, board of commissioners, and audit quality have a negative and significant effect on tax avoidance. Implications in this study are expected to provide information for users of related financial statements in policy making to help increase company value and improve, evaluate and improve management performance in the future.
PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2013 - 2016 Mukti Bagus Susilo; Fuad Fuad
Diponegoro Journal of Accounting Volume 7, Nomor 4, Tahun 2018
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to provide empirical evidence about the relationship between Good Corporate Governance which is proxied by Independent Board of Directors, Audit Committee, Ownership Managerials, Ownership Institutions towards profitability which is measured by Return on Assets.The objects of this study are manufacture companies on Indonesia Stock Exchange. The sampling method of this study is purposive sampling that based on criterion which has been determined before. Hypotheses in this study are tested by descriptive statistic and data panel regression analysis method.The results of statistical test (F test) shows that Good Corporate Governance which is proxied by Independent Board of Directors, Audit Committee, Ownership Managerials, Ownership Institutions affects Return On Asset. The effect of independent variable Good Corporate Governance towards Return on Assets on the t test is significant.
PENGARUH CORPORATE SOCIAL RESPONSIBILITY LINGKUNGAN DAN SOSIAL TERHADAP KINERJA KEUANGAN PERUSAHAAN DENGAN TATA KELOLA CORPORATE SOCIAL RESPONSIBILITY SEBAGAI VARIABEL MEDIASI (Studi Empiris Seluruh Perusahaan Terdaftar di Bursa Efek Indonesia pada Tahun 2013-2016) Kevin Dio Putrawieka; Imam Ghozali
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 mediating effects of the CSR governance performance in influencing the direct relationship between CSR environtemtally-oriented performance and CSR socially-oriented performance toward corporate financial performance. The independent variables in this research are CSR environtmentally-oriented performance and CSR socially-oriented performance. Mediation variable in this research is CSR governance performance. While the dependent variable used in this study is corporate financial performance.This study uses secondary data from financial statements of companies listed on the Indonesia Stock Exchange and Bloomberg database. The selected samples collected from all companies that publish its financial statements and present data on ESG CSR performance which consists of environmental, social, and governance reporting in 2013-2016 respectively and available in Bloomberg. This study uses multiple regression analysis, path analysis, and Sobel test to examine the relationship between independent variable, mediation variables, and dependent variable.The results showed that CSR environtmentally-oriented performance and CSR socially-oriented performance has a positive effect on the corporate financial performance. Furthermore, the mediation variable, CSR governance performance mediate the positive relationship between both variables independent and corporate financial performance.
UKURAN PERUSAHAAN, UKURAN DEWAN DIREKSI, KEPEMILIKAN MANAGERIAL, KUALITAS AUDIT DAN PENGUNGKAPAN PENGENDALIAN INTERNAL Daniel Satrio Partogian; 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 examine the effect of firm size, board size, managerial ownership, and audit quality 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 339 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 firm size and managerial ownership has the significant positive influence on the internal control disclosure. But not board size and audit quality showed significant results against internal control and disclosure.
PENGARUH SISTEM PENGENDALIAN INTERN TERHADAP KECURANGAN LAPORAN KEUANGAN PEMERINTAH DAERAH Fitri Jumi Rahayu; Tri Jatmiko Wahyu Prabowo
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 the influence of government internal control system to the level of fraud on the financial statements of local government. The government's internal control system consists of several elements, that are control environment, risk assessment, control activities, information and communication, and monitoring. fraudulent financial statements are misstatements arising from fraud contained in financial reporting including misstatements or deliberate deletion of amounts in the financial statements to diceive the users of financial statements and misstatements resulting from undue treatment of assets.Data were collected using questionnaire survey. The questionnaires were delivered t0 72 employes of local government unit (SKPD) Semarang Regency specifically at financial/accounting departement. A total of 86 questionnaires 72 were returned and 64 can be proccesed. There are five hypotheses that were tested by using multiple regression analysis.The results of this study show that environment, risk assessment, control activities, information and communication and monitoring have significant negative effect on the level of fraud in the local government financial statements. This means that the better the government's internal control system (control environment, risk assessment, controlling activities, information and communication, monitoring) will lead to a decrease in the rate of fraud
ANALISIS PENGARUH RISIKO PEMBIAYAAN, RISIKO OPERASIONAL, DAN RISIKO LIKUIDITAS TERHADAP TINGKAT EFISIENSI PERBANKAN SYARIAH DI INDONESIA TAHUN 2013-2017 Danar Maharudin; Adityawarman Adityawarman
Diponegoro Journal of Accounting Volume 7, Nomor 4, Tahun 2018
Publisher : Diponegoro Journal of Accounting

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Abstract

Efficiency is instrument to measure bank’s performance. Efficiency of Islamic Banks  is determined by how well bankers in managing risk. This study measures efficiency level of Islamic Banks in Indonesia and the impact of financing risk, operational risk, and liquidity risk on efficiency. Efficiency is measured using Data Envelopment Analysis (DEA). The results show that efficiency level of Islamic Banks consists of : 83,3% for OTE, 92,8% for PTE, and 89,2% for SE. This result lasts for 5 years from 2013-2017. This study conducted using data from Islamic Banks that published annual report from 2013-2017. According to purposing sampling method, there are 11 Islamic Banks that meet the criteria. Data analysis method consists of : DEA Analysis, Descriptive Statistics, and Multiple Regression Analysis. The results from hypothesis test show that financing risk has negative significant impact on efficiency, operational risk has negative significant impact on efficiency, and liquidity risk has positive significant impact on efficiency level of Islamic Banks.

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