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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 23 Documents
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Search results for , issue "Volume 8, Nomor 1, Tahun 2019" : 23 Documents clear
PENGARUH TANGGUNG JAWAB SOSIAL, DIMENSI-DIMENSINYA, DAN LEVERAGE TERHADAP AGRESIVITAS PAJAK Annastasya Wahyuningtyas Pratiwi; Endang Kiswara
Diponegoro Journal of Accounting Volume 8, Nomor 1, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the effect of social responsibility, dimensions, and leverage on corporate tax aggressiveness. This research uses social responsibility and its dimensions such as social, governance, economy, and environment, and one of the characteristics of the company is leverage as an independent variable. While the dependent variable of this study is tax aggressiveness. In addition, there are several control variables used in this study such as size, ROA, and capital intensity.The sample of this study are companies listed on the Indonesia Stock Exchange and included in the LQ 45 category in 2014-2017. The sample was chosen using the random sampling method, so the number of samples obtained was 43 companies. The data analysis method used in this study is multiple regression analysis.The results showed that in the first regression model, social responsibility had a significant influence on tax aggressiveness, while leverage had no significant effect on tax aggressiveness. The second regression model shows that social and economic dimensions of social responsibility, as well as leverage have a significant effect on tax aggressiveness.The results of the study show that in the first regression model, social responsibility and leverage have a significant effect on tax aggressiveness. Whereas, in the second regression model shows that the social and economic dimensions of social responsibility, and leverage have a significant effect on tax aggressiveness.
PERBANDINGAN PENDAPATAN DAN LABA ATAU RUGI TERHADAP PRESTASI KLUB DAN TINGKAT KEKOMPETITIFAN ENGLISH PREMIER LEAGUE (Studi Kasus pada Tujuh Klub English Premier League) Josua Paimatua Hizkia; Endang Kiswara
Diponegoro Journal of Accounting Volume 8, Nomor 1, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this research is to analyze the factors that affect the sporting performance and the competitiveness level of English Premier League. The examined factors of this research are clubs revenue and clubs profit or loss in a year as the key benchmark.The populations in this study are seven clubs which participated in English Premier League in the period of 2014-2016. The samples are Manchester United FC, Manchester City FC, Chelsea FC, Arsenal FC, Tottenham Hotspur FC, Everton FC, and Leicester City FC. The data that was used in this research was secondary data and selected by using documentation method. Model analysis using comparative qualitative analysis.The analysis of this research showed that the rate of club income and its profit or loss are not the differentiator of a club sporting performance nor English Premier League competitiveness rate.
PENGARUH PROFITABILITAS, LIABILITAS, LEVERAGE, PERTUMBUHAN PENJUALAN, DAN DIVIDEN TERHADAP HARGA SAHAM (KONSISTEN TERDAFTAR LQ45 PERIODE TAHUN 2014-2016) Meitry Dina Wisma Dewi; Agustinus Santosa Adiwibowo
Diponegoro Journal of Accounting Volume 8, Nomor 1, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to analyze the effect of profitability on LQ 45 Index Stock Price, analyze the effect of liquidity on the LQ 45 Index Stock Price, analyze the influence of Leverage on the LQ 45 Index Stock Price, analyze the effect of sales growth on the LQ 45 Index Stock Price, analyze the effect of dividends on LQ 45 Index Stock Price.The population in this study is the LQ45 company listed on the IDX. While the sample in this study uses LQ45 companies that are consistently listed on the Stock Exchange in 2014 to 2016. Sampling in this study uses purposive sampling. Data analysis techniques use multiple regression analysis with classical assumptions.Based on the results of the analysis in the previous section, the following conclusions can be drawn: Profitability affects stock prices, Liquidity does not affect stock prices, Leverage does not affect stock prices, Sales growth affects stock prices, Dividends affect stock prices.
PENGAKUAN, PENILAIAN DAN PENGUNGKAPAN “ASET” SATWA DI LEMBAGA KONSERVASI Muhammad Irfan Dermawan; Warsito Kawedar
Diponegoro Journal of Accounting Volume 8, Nomor 1, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this research is to find the normative method of recognition, assessment, and disclosure of animals as assets managed by conservation institutions. This research choose Semarang Zoo as one of conservation insitutions of protected animals in Indonesia.This research is using primary data based on deep interview with interviewee who are representatives of Semarang Zoo, Natural Resources Conservation Center, and academics from the Diponegoro University Accounting Department. This research is using analysis method with procedure of data collection, data condensation, data display, and drawing and verifying conclusions.The research conclude that until now there’s still differences of opinion in the recognition, assessment, and disclosure of animals as assets which is the whose ownership is in the hands of the government which is stated in UU No. 5 of 1990 about Conservation of Biological Resources and their Ecosystems. The recognition, assessment, and disclosure of preserved animals corpes are still in question.
ANALISIS KINERJA KEUANGAN SYARIAH DALAM PENILAIAN KESEHATAN KOPERASI SIMPAN PINJAM DAN PEMBIAYAAN SYARIAH JAWA TENGAH (Studi Kasus pada KSPPS Tingkat Jawa Tengah Tahun 2016) Atika Firda Zahriya; Jaka Isgiyarta
Diponegoro Journal of Accounting Volume 8, Nomor 1, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

This study was aimed analyze the sharia financial performance on health assessment of KSPPS in Central Java in the period of 2016. The analysis based on Deputy Regulation of the Ministry of Cooperatives and Small and Medium Enterprises Republic of Indonesia Number: 07/Per/Dep.6/IV/2016. The samples amounted to 62 KSPPS units in Central Java which were determined by cluster proportionate random sampling technique. The method of data analysis in this study used descriptive statistics. The result of this study indicate that aspects of sharia financial performance are medium. The best aspect of sharia financial performance is the aspect of cooperation identity. While, the worst aspect of sharia financial performance is the aspect of independence and growth.
PENGARUH AGRESIVITAS PAJAK DAN PROFITABILITAS PERUSAHAAN TEHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY Agung Putri Rahmawati; Abdul Rohman
Diponegoro Journal of Accounting Volume 8, Nomor 1, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examines the influence of corporate tax aggressiveness and profitability on corporate social resposibity disclosure (CSRD). Independent variabel used in this study are tax aggressiveness that measured using proxy of effective tax rates (ETR) and profitability that measured using proxy of return on asset (ROA). Dependent variable in this study is the corporate social responsibility disclosure (CSRD).This study used three control variables, include size, capital intensity and leverage.  This study replicated from Lanis and Richardson’s research on (2013). This study used secondary data. The population consists of manufacture companies listed on Indonesia Stock Exchange during 2016. Sampling method used is purposive sampling. The samples were 79 companies. Analysis test using a model of ordinary least square regression analysis.The results of this study show that corporate tax aggressiveness and profitability significantly and positively related to CSRD. This study showed that companies that have a high level of aggressiveness resulting company would disclose CSR greater than the firm that does not tax aggressiveness. This study also showed that companies that have a high level of profitability resulting company would disclose CSR greater than the firm that have a low level of profitability.
PENERAPAN GOOD CORPORATE GOVERNANCE (GCG) PADA BPR RAM SEMARANG MW Amelinda Eva E; Warsito Kawedar
Diponegoro Journal of Accounting Volume 8, Nomor 1, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

The application of Good Corporate Governance is an issue that always improves and has effects towards economic system. To be able to compete with others nationally and internationally, a corporate is obligated to apply Good Corporate Governance. This application also ensures external parties that  corporate is free from frauds and authority abuse, which is corruption, collusion, nepotism, and financial statement manipulation.This research uses qualitative method with study case approach which is applied at one of Bank Perkreditan Rakyat (BPR) in Semarang. The purpose of this research is to understand how  Good Corporate Governance is applied in BPR and factors  enhancing or obstructing the success of Good Corporate Governance application. The data is obtained with in-depth interview with BPR RAM Semarang’s informers. The data is analyzed using descriptive analysis.The result shows Good Corporate Governance application consists of transparency, accountability, responsibility, independency, and fairness, at BPR RAM is well applied and has positive effects although there are obstacles that is discovered. The obstacles are there is less knowledge about Good Corporate Governance, individual heterogeneity and heterogeneity of habits.
ANALISIS PENGARUH RISIKO KREDIT TERHADAP PROFITABILITAS (Studi pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Periode 2014-2017) Prasiska Widya Kumaralita; Agus Purwanto
Diponegoro Journal of Accounting Volume 8, Nomor 1, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this research is to know how the effect of credit risk on the profitability of banking companies in Indonesia. This research uses Non Performing Loan (NPLR), Loan Loss Provision Ratio (LLPR), Loan to Deposit Ratio (LDR), Net Interest Margin (NIM), and Cost per Loan Asset (CLA) as indicators of credit risk. The performance of a good banking company can be reflected in all the financial information provided by the banking company regarding the profitability of the company.The type of data used in this study is secondary data and use the population of banking companies go public listed on the Indonesia Stock Exchange (IDX) in the period 2014-2017. The sample selection method in this study used purposive sampling technique with the criteria of banking companies that consistently publish financial statements and provide data such as Return on Asset (ROA), Return on Equity (ROE), Non Performing Loan (NPLR), Loan to Deposit Ratio (LDR), Net Interest Margin (NIM), and other data required and presented in rupiah currency in the period 2014-2017. The study use multiple linear regression analysis method for hypothesis testing.The results showed that there was a significant negative or positive correlation between credit risk indicator and banking company profitability measured by Return on Asset (ROA), Return on Equity (ROE), and Net Profit Margin (NPM). But the impact of all of the above explanatory variables varies and differs. It can be concluded that low levels of Non Performing Loans (NPLRs), and low Cost Per Loan Assets (CLAs) will result in high levels of bank profitability, while high Loan to Deposit Ratio (LDR) and Net Interest Margin (NIM) levels describes the high level of banking profitability. While Loan Loss Provision Ratio (LLPR) does not have a significant influence on the profitability of banking companies.
FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP AUDIT REPORT LAG LAPORAN KEUANGAN (Studi Empiris pada Perusahaan Jasa yang Terdaftar di Bursa Efek Indonesia Tahun 2012-2015) Mutia Triyaningtyas; Sudarno Sudarno
Diponegoro Journal of Accounting Volume 8, Nomor 1, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

One of the qualitative characteristics of attribute of financial statement reporting is relevant, that can be seen from the timeliness of reporting. Timeliness could be judging from the audit report lag, which is the different of the financial statement date to the date of the auditor’s opinion on the financial statements. The reason that makes researcher interest in this field is that audit process can cause report lag in reporting of financial statement. The research design used in this study is a replication from previous study conducted by Baldacchino et al. (2016) about an analysis of audit report lags in Maltese companies. The purpose of this research is to examine the impact of company size, public accountants firm size, and audit opinion toward audit report lag in service company sector that listed on Indonesia Stock Exchange.The population in this study consists of service companies that listed on Indonesia Stock Exchange for 2012 till 2015. Sampling method that used is purposive sampling. The samples consist of 96 financial statements from 24 service companies. Data used in this research is audited financial statements from each company that have been published. Multiple regression is used to be an analysis technique by SPSS version 22.The empirical result of this study show that public accountants firm size, and audit opinion have significant influenced on audit report lag. Company size has no significant influence to audit report lag
PENGARUH MANAJEMEN LABA TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (Studi Kasus pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2013-2016) Nur Gandhi Mahesti; Zulaikha Zulaikha
Diponegoro Journal of Accounting Volume 8, Nomor 1, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

The research aims to analyze the influence of earnings management on Corporate Social Responsibility disclosures used control variables include size, leverage and return on assets (ROA). This research used 280 samples of manufacturing firms listed in Indonesian Stock Exchage (IDX) during 2013 to 2016. The sampling method is purposive one. Data analyzed used multiple regression.The results show that earnings management positivly to Corporate Social Responsibility disclosures. This study showed companies that do earnings management tend to make high Corporate Social Responsibility disclosures than companies that does not earnings management.

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