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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 44 Documents
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Search results for , issue "Volume 8, Nomor 2, Tahun 2019" : 44 Documents clear
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI TINDAKAN PENGGELAPAN PAJAK PADA WAJIB PAJAK ORANG PRIBADI (Studi Empiris pada Wajib Pajak Orang Pribadi di Kantor Pelayanan Pajak Pratama Kabupaten Demak) Bahtera Afrikani Sri Wuri Handayani; Dul Mu'id
Diponegoro Journal of Accounting Volume 8, Nomor 2, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

This study is concerned with the occurrence of tax evasion by tax actors who then direct this study to develop an empirical model of tax evasion measures described by the variables of tax understanding, perception of justice, taxation system as independent variables, taxpayer compliance as the mediating and religiousity variables taxpayer as a moderating variable.Data related variables studied were obtained through interviews to taxpayers of individuals who pay taxes late or not pay taxes in the Tax Office (KPP) Pratama Demak by using questionnaires. The data obtained then analyzed using Multiple Regression analysis approach.Empirical testing conducted in this study yielded five conclusions, namely the understanding of taxation is a variable that can significantly explain the occurrence of changes in taxpayer compliance, perception of justice is a variable that can significantly explain the occurrence of changes in taxpayer compliance, taxation system is a variable that real is able to explain the occurrence of changes in taxpayer compliance, taxpayer compliance is a variable that can explicitly explain the occurrence of tax evasion by taxpayers, and taxpayer religiosity is not proven to moderate the influence of taxpayer compliance with tax evasion.
ANALISIS PENGARUH CORPORATE RISK DISCLOSURE TERHADAP BIAYA MODAL EKUITAS DAN KINERJA PERUSAHAAN (Studi Empiris pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Periode 2015 – 2017) Desi Nofianti Cornelia; Muchamad Syafruddin
Diponegoro Journal of Accounting Volume 8, Nomor 2, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

The aim of this study is to examine the effect of corporate risk disclosure on cost of equity capital and firm perfomance. This study used systematic risk,market to book ratio, leverage, firm size, audit committee independen, and auditors type  as control variable. The population in this study consists of financial firm especially the banking sektor in Indonesia Stock Exchange for the period 2015 - 2017. Sample determined with purposive sampling method. Total sample of this research is 102 companies.This study used multiple regression analysis for hypotheses testing. The results of this study show that corporate risk disclosure has a negative effect on cost of equity capital and corporate risk disclosure has positive effect on firm perfomance.
FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN EMISI KARBON DAN REAKSI SAHAM PADA PERUSAHAAN MANUFAKTUR DI INDONESIA Rezka Krisna Wardhani; Warsito Kawedar
Diponegoro Journal of Accounting Volume 8, Nomor 2, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this study was to examine the effect of liquidity, financial performance, and the reputation of public accounting firms on disclosure of carbon emissions and the reaction of shares in manufacturing companies in Indonesia. The population in this study consisted of manufacturing companies in the Indonesia Stock Exchange for the period 2013 - 2017 that publish annual reports and disclose carbon emissions. Sampling is done using the purposive sampling method. The total sample of this study was 78 companies. This study uses multiple regression analysis to test hypotheses. The results of this study indicate that all independent variables such as liquidity, financial performance, and the reputation of public accounting firms have a positive influence on disclosure of carbon emissions. However, in reaction to stocks only liquidity has a positive effect.
PENGARUH MULTIPLE LARGE OWNERSHIP STRUCTURE DAN AKTIVITAS KOMITE AUDIT TERHADAP BIAYA AUDIT Vanda Ayu Cahyaningtyas; Herry Laksito
Diponegoro Journal of Accounting Volume 8, Nomor 2, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

The objective of this study is to examine the effect of multiple large ownership structure and audit committee activity as independent variable against audit fees as a dependent variable. This study refers to the research conducted by Adelopo (2007) in the United Kingdom with some modification to the control variable and the sum of population as a research’s sample. The population in this study is all non-financial companies listed on the Indonesia Stock Exchange in 2017. The method used is purposive sampling. The number of samples that meet the requirements for the study is amounted to 159 companies. Multiple regression were used to test both hypotheses in the study. From the two research hypotheses, the result of the first hypothesis indicate that multiple large ownership structure do not have significant negative effect on audit fees. This is due to the fact that the owners of the company’s stock block in Indonesia tends to be less than four, so that it is classified as a diffused firms. Whereas in the second hypothesis, the audit committee activity have a significant positive effect on the audit fees.
PENGARUH CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN PERUSAHAAN DAN FINANCIAL DISTRESS (Studi Empiris Pada Perusahaan Non-Keuangan Yang Terdaftar di Bursa Efek Indonesia Tahun 2017) Yuni Laras Sati; Andrian Budi Prasetyo
Diponegoro Journal of Accounting Volume 8, Nomor 2, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine empirically the effect of corporate governance on financial performance and financial distress. Agency issues are a concern for corporate governance practices to deal with these problems. Financial performance is measured by Tobin’s Q, while financial distress uses Altman Z-Score. This study uses two models in testing hypotheses. The first model uses multiple regression analysis to test the first hypothesis. The second model uses logistic regression analysis to test the second hypothesis. The results of this study indicate that corporate governance does not affect financial performance, but has a significant negative effect on financial distress.
ANALISIS PENGARUH PENDAPATAN ASLI DAERAH, DANA ALOKASI UMUM, DAN BELANJA MODAL TERHADAP TINGKAT KEMANDIRIAN KEUANGAN DAERAH PADA PEMERINTAH DAERAH KABUPATEN/KOTA DI PROVINSI JAWA TENGAH TAHUN 2012-2017 Afifah Fauziah Amalia N; Haryanto Haryanto
Diponegoro Journal of Accounting Volume 8, Nomor 2, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this research is to analyze effect of district own revenue, general allocation fund, and capital expenditure on the local financial independen level at the district town in Province of Central Java. This research using a quantitative approach with descriptive of analysis. The sampling technique used in this research is total sampling technique, so that the total sample in this research were 35 districts/cities in Province of Central Java during 2012-2017. This research using a secondary data from The Realization of Regional Budget Reporting that was reported to the Audit Board of Semarang City. The selected analytical method is a multiple linear regression analysis method with hypothesis testing using the T test and significance level of 0.05. The conclusion of the results in this research that is district own revenue has a significant positive effect on the local financial independen level, general allocation funds have a significant negative effect on the local financial independen level, and capital expenditure hasn’t effect on the local financial independen level.
PENGARUH BRAND EQUITY TERHADAP PENJUALAN, PROFITABILITAS, DAN PERTUMBUHAN PADA PERUSAHAAN YANG TERDAFTAR DI BEI Mutiara Hisanah Harahap; Etna Nur Afri Yuyetta
Diponegoro Journal of Accounting Volume 8, Nomor 2, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the effect of brand equity on sales and financial performance. The independent variable namely brand equity is measured by a perpetuity perspective. The first dependent variable is that sales are measured by the results of year-end sales. Furthermore, for the second dependent variable, profitability is measured from the NPM ratio. The final dependent variable is that growth will be measured by total asset growth.The population in this study consisted of four sub-sectors of the company, namely companies in the food and beverage, cosmetics, transportation and hotel sub-sectors, which were listed on the Stock Exchange in 2013-2017. The sampling method in this study was purposive sampling. The criteria for companies are food and beverage, cosmetics, transportation and hotel sub-sector companies, and companies must have complete data and support research. The number of samples in this study is 145 data and the analysis technique used is OLS regression. The empirical results from this study indicate that brand equity affects sales. But on the contrary, brand equity has no effect on both profitability and company growth.
PENGARUH STRUKTUR KEPEMILIKAN PERUSAHAAN TERHADAP BIAYA AUDIT Puteri Permata Septyana Fauzi; Herry Laksito
Diponegoro Journal of Accounting Volume 8, Nomor 2, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this study is to examine the relationships between the ownership structures of the company, namely managerial ownership, foreign ownership, and government ownership as an independent variables to the audit fee agreed by the external auditor. The audit fee illustrates how the client's internal control level was going and the agency conflict that may occur between shareholders and managers. Client leverage, risk, and profitability used as the control variables. This study applies the agency theory as the basis for formulating three hypotheses that guide the results analysis. Using secondary data from 222 non-financial public companies listed in Indonesia Stock Exchange on 2017 that have been selected by purposive sampling technique. The statistical analysis method used is multiple linear regression analysis with Ordinary Least Square model. The results of the analysis shows a significant positive effect between the foreign and government ownership structure on the audit fees. Meanwhile, managerial ownership has negative effect but not significant to the audit fees. Overall, the ownership structures have different influences on the audit fees.
NILAI BUDAYA DAN MENTALITAS MAHASISWA AKUNTANSI Kartikawati Halim; Warsito Kawedar
Diponegoro Journal of Accounting Volume 8, Nomor 2, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this research is to understand culture and mentality value that accountant students have. This research uses qualitative method with phenomenological approach. Phenomenological approach is used to describe culture and mentality value that accountant students have while learning process occurs. This research uses primary data which is obtained through in-depth interview from informants that is Economic and Business Faculty of Diponegoro University’s accountant students and accountant students’ parents. Obtained data were analyzed based on the result of the interview.The result of this research shows that there are seven culture and mentality value that accountant students have, such as : discipline, self awareness, responsibility, mutual assistance, courtesy, independent, and honesty.
ANALISIS PENGARUH DIVIDEN TERHADAP INDIKATOR KUALITAS LABA Lita Fauziah; Rr. Karlina Aprilia Kusumadewi
Diponegoro Journal of Accounting Volume 8, Nomor 2, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

This research aims to examine the relationship between dividend and earnings quality. This research examine four dividend features: dividend-paying status, dividend size, dividend changes, and dividend persistence. The samples consist of 72 firms from the manufacturing industry in the years 2014-2016. Multiple regression is used for testing hypotheses.  The results show that dividend-paying status, dividend size, dividend increase, and persistence in dividend payment have significant positive association with earnings quality.  Overall, the results show that dividend-paying status, dividend size, increase in dividend size, and persistence in dividend payment are indicators or signals of higher earnings quality. This study examines only the manufacturing firms listed on the Indonesia Stock Exchange.

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