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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
PERSPEKTIF TEORI PERILAKU TERENCANA TERHADAP NIAT WAJIB PAJAK ORANG PRIBADI UNTUK MELAKUKAN PELANGGARAN PAJAK Aprilia Maha Saputri; Endang Kiswara
Diponegoro Journal of Accounting Volume 8, Nomor 1, Tahun 2019
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (309.154 KB)

Abstract

The study aims to analyze the factors that affect the taxpayers intentions to engege in tax foul based on their perception in the perspective of the theory of planned behavior. This study adopt the framework of a previous study conducted by Alleyne and Harris (2017) and add behavior variable. This study using 4 exogenous variable that attitude, subjective norm, perceived behavior control and moral obligation with 2 endogenous variables, namely taxpayers intentions to engege in tax foul and uncomplience tax behavior.The population of this study is the taxpayers that conducting business and/or freelance at KPP Pratama Semarang Candisari. The sampling is carried out by convenience sampling method. The Primary data is collectedby using questionnaire. The number of observation that is collected are 100 questionnaire. The Partial Least Square (PLS) v. 3.2.7 and SPSS v.23.0 are used to test the hypotheses.The finding show that attitude, perceived behavior control, and moral obligation have significant effect to the the taxpayers intentions to engege in tax foul. taxpayers intentions to engege in tax foul have significant effect to uncomplience tax behavior. While the other variable, namely subjective norm does not significant effect to the the taxpayers intentions to engege in tax foul.
ANALISIS PENGARUH PRINSIP KEHATI-HATIAN AKUNTANSI DAN KEPEMILIKAN INSTITUSIONAL TERHADAP MANAJEMEN LABA (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2016) Florentia Eveline R. K.; Sri Handayani
Diponegoro Journal of Accounting Volume 8, Nomor 1, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this study is to analyze the effect of accounting conservatism and institutional ownership toward earnings management using audit quality and executive compensations as the control variables. This study replicates the research conducted by Lin et al. (2014). In contrast to the research by Lin et al. (2014), this study used Real Profit Management as a proxy for earnings management, and added Audit Quality and Executives Compensations as control variables. The population used in this study are 287 manufacture companies listed in Indonesia Stock Exchange during 2015-2016. The sampling method used is purposive sampling without replacement with documentation techniques. This study examined the effect of accounting conservatism and institutional ownership toward earnings management by descriptive statistical tests, classical assumptions tests, and regression analysis.The results of this study indicated that companies with high accounting conservatism are able to limits earnings management practices. This study also shows that companies with high proportion of institutional ownerships are able to reduces the level of earnings management due to the great monitoring function by institutional investors.
PENGARUH CORPORATE GOVERNANCE, ARUS KAS BEBAS DAN LEVERAGE TERHADAP MANAJEMEN LABA Romarion Utama Siregar; Paulus Th Basuki Hadiprajitno
Diponegoro Journal of Accounting Volume 8, Nomor 1, Tahun 2019
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (281.087 KB)

Abstract

This study aims to analyze and provide empirical evidence of the influence of the implementation of corporate governance mechanisms on earnings management at manufacturing companies listed on the Indonesia Stock Exchange. The independent variables used are corporate governance represented by institutional ownership, board of directors, board of independent comissioners, supported by free cash flow, firm size, and leverage while the dependent variable used is earnings management. The populations in this study are manufacturing companies listed on the Indonesia Stock Exchange in the period 2014-2016. The sample of this study consists of 318 companies listed in Indonesia Stock Exchange. The data that was used in this study was secondary data and sample selection using purposive sampling method. The analysis model uses multiple linear regression analysis. Based on the results of the analysis shows that the variable of institutional ownership has a positive effect on earnings management, but the hypothesis is rejected because contrary to hypothesis of this study which institutional ownership negatively affect earnings management. Variable free cash flow have significant influence toward earnings management, while variable board of directors, board of independent comissioners, firm size and leverage have no significant effect on earnings management.

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