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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 PENGARUH TATA KELOLA PERUSAHAAN DAN KARAKTERISTIK DIREKTUR UTAMA TERHADAP TINDAKAN PAJAK AGRESIF DI INDONESIA Robi Asroni; 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 research was aimed to analyze the effect of corporate governance, executive compensation, and CEO characteristics on the level of tax aggressiveness. Tax aggressiveness measured  by the effective tax rate (ETR). Corporate governance proxied by the amount of the board of directors and the percentage of independent commissioners. CEO characteristics are proxied by the age and tenure of CEO. Firm size, firm performance, and capital intensity are used as control variables.The population of this research was all financial sectors firm listed on the Indonesia Stock Exchange (IDX) during 2014-2016. The sample was selected using a purposive sampling method and obtained 191 companies. This research uses quantitative methods using multiple linear regression analysis.The results showed that the size of the amount of board directors and the percentage of independent commissioners have a significant positive effect on tax aggressiveness. The executive compensation and the CEO age have a negative effect on tax aggressiveness. Meanwhile, the term of CEO tenure has a positive but not significant effect on tax aggressiveness.
PENGARUH AGRESIVITAS PAJAK DAN UKURAN PERUSAHAAN TERHADAP UTANG JANGKA PENDEK (STUDI EMPIRIS PADA PERUSAHAAN YANG TERDAFTAR DI LQ45 TAHUN 2015 – 2017) Luthfiyyah Azhari Rachman; 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 investigates the association between tax aggressiveness, firm size and maturity structure of debt. The independent variables are tax aggressiveness and firm size. Short Term Debt is the dependent variable of this study, to reflect the maturity structures of debt. The result shows that corporate tax aggressiveness has a positive  and significant effect to Short Term Debt, while firm size has a negative and significant effect to Short Term Debt in companies that are listed in LQ 45 stock index between 2015 – 2017.
ANALISIS FAKTOR – FAKTOR YANG MEMPENGARUHI PENERBITAN GOING CONCERN WARNINGS (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2017) Nisrina Nugeraheny; Imam Ghozali
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 discuss the relationship of auditor formal competence, audit fee, and audit firm size in issuing going concern warnings. This study uses leverage and client size as a control variables.This study uses companies in the manufacturing sector that are listed on the Indonesia Stock Exchange in 2017 as population. Sampling determined with purposive sampling method. Total sample of this research is 66 companies.This study uses a logistic regression analysis test tool. The results of this study indicates that auditor formal competence and audit fee has a positively related to auditor likehood of issuing going concern warnings, while audit firm size has a negatively related to auditor likehood of issuing going concern warnings.
FLYPAPER EFFECT PADA DANA ALOKASI UMUM DAN PENDAPATAN ASLI DAERAH TERHADAP BELANJA DAERAH KABUPATEN/KOTA DI PROVINSI JAWA TENGAH Aliferiana Irsyadhea Putri; Haryanto Haryanto
Diponegoro Journal of Accounting Volume 8, Nomor 2, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aimed to elucidate the effect of General Allocation Funds (DAU) and Regional Own-source Revenue (PAD) on regional expenditures (BD) and to give empirical evidence whether flypaper effects occurs in sub-districts / cities in Central Java Province from 2013 to 2017. The population and sample consisted of 29 regencies and 6 municipalities in Central Java Province with a total of 175 observation data. The data used is secondary data in the form of audited reports Actual Budget and Expenditure. This research was tested using multiple linear analysis techniques that were processed using the SPSS application (Statistical Product and Service Solution). The results showed that the PAD and DAU simultaneously and partially have a significant effecting on regional expenditures. In addition, the results of data processing also showed higher DAU Standardized Coefficients than PAD, which proved that there was a flypaper effect.
ANALISIS PENGUNGKAPAN INDIKATOR KINERJA DALAM SUSTAINABILITY REPORTING PERUSAHAAN PERTAMBANGAN BESAR DI INDONESIA Ananda Nichola; Aditya Septiani
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; first, to analyze the disclosure’s level of performance indicators in sustainability reporting of large mining companies in Indonesia. Second, to find out whether the disclosure of performance indicators is already in accordance with the Global Reporting Initiative (GRI) G4 guidelines.This study used secondary data from sustainability disclosure database and each of company’s website. Content analysis method is used to analyze 21 sustainability reports of seven large mining companies in Indonesia during 2014-2016.This study finds that; first, the disclosure’s level of performance indicators in the sustainability reports has been quite high because there are four companies that have a disclosure percentage of >50% during the 2014-2016 period. Second, the disclosure’s level of performance indicators in the sustainability reports is sufficient in accordance with the GRI G4 guidelines. However, there are still some categories that are slightly disclosed (<50%) and need to be improved. Meanwhile, the development of performance indicators disclosure is fluctuating from 2014-2016.
PENGARUH BESARAN PERUSAHAAN, LEVERAGE, FREE CASH FLOW, PROFITABILITAS DAN KUALITAS AUDIT TERHADAP MANJEMEN LABA RIIL Ning Dyah Utami; Sri Handayani
Diponegoro Journal of Accounting Volume 8, Nomor 2, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

This research aims to analyze the influence of company characteristics on real earnings management. Company characteristics in this study are firm size, leverage, free cash flow, profitability and audit quality.The population of this study are manufacturing companies listed on the Indonesia Stock Exchange for the period 2013-2017. Based on the methods of data collection used in this study is purposive sampling method, there are 490 total observational data. This research analyzes the disclosure of company characteristics in real earnings management with 3 methods of Abnormal Cash Flow From Operations, Abnormal Production Cost, and Abnormal Discretionary Expense. Multiple linear regression analysis was used as the primary tool of analysis in this research.The results of this study indicate that firm size and free cash oflow has a significant influence on real earnings management. However, leverage, profitability and audit quality have no significant effect on real earnings management.
ANALISIS PENGUNGKAPAN MANAJEMEN RISIKO (BUKTI INDONESIA) Hesti Hardana; Muchamad Syafruddin
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 effectiveness of risk management disclosures where explicit disclosures are needed by users in assessing the material risks that exist in the company. This study also examines what factors influence the level of risk management disclosure. This study examined the top 130 companies (based on market capitalization ranking) listed on the IDX in 2016. The level of risk management disclosure was assessed using thematic content analysis methods, then tested with regression analysis to see which governance factors affected the level of risk management disclosure.The findings of this study indicate that the level of risk management disclosure provided is quite high. Factors that have a positive influence on the level of disclosure of risk management are institutional ownership (INSTOWN), and Beta shares (BETA). However, the proportion of Audit Committee expertise (ACEXPTS) shows a significant negative relationship. Whereas the proportion of Independent Commissioners on the Board of Commissioners (BINDP), the expertise of the Board of Commissioners (BEXPTS), the presence of the Risk Committee joined by the Audit Committee (RCAC) or not incorporated (RCSA), the presence of the Technology Committee (TC), involvement of Big 4 auditors (ADBIG4), market to book (MTB), leverage (LEV), and all control variables have no significant relationship to the level of risk management disclosures provided by the company.
PENGARUH KARAKTERISTIK DEWAN KOMISARIS TERHADAP KINERJA PERUSAHAAN (Studi Empiris pada Perusahaan Manufaktur periode 2013-2015) Deny Prasetyo; Totok Dewayanto
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 effects of the characteristics of the board of commissioners as measured by the number of board of commissioners, the proportion of independent commissioners, frequency of board of commissioners meetings, board of commissioners diversity, and the educational qualifications of board members as independent variables on the performance of companies in the manufacturing sector in Indonesia. The company's performance as a dependent variable is measured by ROA (Return on Assets).Researcher uses secondary data with a population of all manufacturing companies listed on the Indonesia Stock Exchange in the 2013-2015 period. The sampling method in this study was purposive sampling with certain criteria. After going through sampling and processing data, the final sample that is worth observing in the study is 204 companies. The analysis technique in this study uses multiple regression analysis.The results showed that the size of the board of commissioners and the diversity of the board of directors had a significant positive effect on company performance, while the frequency of board meetings had a significant negative effect on company performance, and the proportion of independent commissioners and education qualifications of the board of commissioners had no effect on company performance.
PENGARUH CORPORATE GOVERNANCE TERHADAP KINERJA OPERASI BANK SEBELUM, SELAMA, DAN SESUDAH KRISIS KEUANGAN Ayu Fitri Febriani; Abdul Rohman
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 see the effect of corporate governance on bank operating performance before, during, and after the financial crisis. The dependent variable used in this study is bank operating performance as measured by capital adequacy ratio, asset growth ratio, management quality, profitability ratio, and liquidity ratio, while the independent variables are god characteristics, ownership structure, company disclosure, and CEO education, and bank size and bank age as a control variable.The research sample is 7 banks listed on the Indonesia Stock Exchange (IDX) in 2004 - 2012. The data used are secondary data and the selection of samples using purposive sampling method. The analytical method used in this study is multiple regression analysis. Before being conducted by regression test, it was examined by using the classical assumption tests.The results of this study indicate that not all independent variables in the study, namely board characteristics, ownership structure, company disclosure, and CEO education have a significant effect on bank operating performance both before, during, and after the financial crisis.
PENGARUH PENDAPATAN ASLI DAERAH DAN BELANJA MODAL TERHADAP KINERJA KEUANGAN PEMERINTAH DAERAH KABUPATEN/KOTA DI PROVINSI JAWA TENGAH TAHUN 2013-2017 Hasna Lathifa; Haryanto Haryanto
Diponegoro Journal of Accounting Volume 8, Nomor 2, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to determine the effect of local own-source revenue and capital expenditure on the financial performance of local government on regencies/cities in Central Java Province 2013-2017. This research is important to do because it can provide information about the effect of local own-source revenue and capital expenditure on the financial performance of local government on regencies/cities in Central Java Province.This study was conducted by documentation method by collecting data obtained through BPK representative of Central Java Province. The data used is secondary data, which consists of the budget realization report in Central Java Province. This research use Multiple Linear Regression Method in SPSS software.The results showed that: (1) local own-source revenue has positive effect on the financial performance of local government and (2) capital expenditure has has positive effect on the financial performance of local government.

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