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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 58 Documents
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Search results for , issue "Volume 8, Nomor 3, Tahun 2019" : 58 Documents clear
PENGARUH CORPORATE GOVERNANCE DAN KOMPENSASI EKSEKUTIF TERHADAP AGRESIVITAS PAJAK Yuwono Yuwono; Fuad Fuad
Diponegoro Journal of Accounting Volume 8, Nomor 3, Tahun 2019
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 176 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 KARAKTERISTIK AUDITOR TERHADAP KUALITAS AUDIT (Studi Empiris pada Auditor KAP di Kota Semarang) Muhammad Rezky Setiapraptadi; Herry Laksito
Diponegoro Journal of Accounting Volume 8, Nomor 3, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to analyze the effect of auditor characteristics such as experience, competence, responsibility, objectivity, independence, due professional care, and integrity on audit quality. This research was conducted at Public Accounting Firm Auditors who worked in Semarang. Sampling is done by convenience sampling.This study uses primary data obtained from the distribution of questionnaires to Public Accounting Firm Auditors in Semarang. The number of questionnaires used in this study amounted to 42 questionnaires in 10 Public Accounting Firms.Research results show that competency, responsibility, due professional care, and integrity have a positive effect on audit quality. Whereas experience, objectivity and independence have no effect on audit quality.
PENGUNGKAPAN MANAJEMEN RISIKO TERHADAP NILAI PERUSAHAAN (Penelitian Empiris pada Perusahaan non-Keuangan yang Terdaftar di Bursa Efek Indonesia Tahun 2017) Paramita Prasetiyani; Wahyu Meiranto
Diponegoro Journal of Accounting Volume 8, Nomor 3, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the effect of risk management disclosure toward the firm value of non financial sector firm that is listed in the Indonesia Stock Exchange (IDX) for the year of 2017. In addition, this study also examine whether with the existing of a more board disclosures by the firm would reduce the information asymmetry with the external information users that is needed for their decision making process. Based on signalling theory, which is about information asymmetry, if firms disclosed more informations, then they also should be having higher firm value. The population of this study are non financial sector firm that is listed in the Indonesia Stock Exchange (IDX) for the year of 2017. The sampling method is using pusposive sampling method resulting in total 285 firms selected from 482 population. The analytical tools in this research is using multiple regression analysis. The results show that disclosure of operational risk, strategic risk, and integrity risk information processing and technology risk have a significant and positive effect on the firm value while empowerment risk and integrity risk have no significant effect on the firm value.
PENGARUH KEPEMILIKAN INSTITUSI, KARAKTERISTIK DEWAN KOMISARIS DAN KOMITE AUDIT TERHADAP PROFITABILITAS Rizqy Ade Katutari; Etna Nur Afri Yuyetta
Diponegoro Journal of Accounting Volume 8, Nomor 3, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this research is the effect of share ownership by institutions, board commissioner characteristics and audit committee character on the profitability of companies in Indonesia in 2016-2017. The sample consists of 61 companies listed in the Indonesia Stock Exchange in 206-2017. The data that was used in this research was secondary data and selected by using purposive sampling method. The analisis method that was used in this research was multiple linear regression. The results of the analysis show that the size of the board of commissioners, the existence of an independent commissioner and the audit committee's financial expertise do not have a significant effect on profitability, the intensity of the board of commissioners meeting and the size of the audit committee have a negative and significant effect on profitability, while the audit committee independence, intensity of audit committee meetings and ownership shares by institutions have a significant positive effect on profitability.
PENGARUH KINERJA KARBON, KARAKTERISTIK PERUSAHAAN DAN KINERJA LINGKUNGAN TERHADAP PENGUNGKAPAN EMISI KARBON Selviana Selviana; Dwi Ratmono
Diponegoro Journal of Accounting Volume 8, Nomor 3, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

This research aims to examine and obtain empirical evidence about factors that influence carbon emission disclosure on firms operate in Indonesia. Factors that examined in this research are carbon performance, firm size, profitability, leverage, capital expenditure, level of information asymmetry and environmental performance. The population in this study are companies listed on Indonesia Stock Exchange. This study used purposive sampling method, namely sampling based on certain criteria: published their annual report and sustainability report for the year 2013 – 2017 and make an explicit carbon emission disclosure. Nine companies become the final sample in this research. The result implies that firm size and capital expenditure have significant positive correlation with carbon emission disclosure. Meanwhile, profitability and leverage have significant negative correlation with carbon emission disclosure. This result also implies that carbon performance, level of information asymmetry and environmental performance do not provide significant effect with carbon emission disclosure.
PENGARUH KEBIJAKAN DIVERSIFIKASI TERHADAP KINERJA PERUSAHAAN DENGAN INVESTMENT OPPORTUNITY SET SEBAGAI VARIABEL MODERATING (Studi Empiris pada Perusahaan Manufaktur Multinasional yang terdaftar di Bursa Efek Indonesia Tahun 2014 – 2017) Firza Arieska; Puji Harto
Diponegoro Journal of Accounting Volume 8, Nomor 3, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims for analyzing the effect of diversification to firm performance with investment opportunity set as moderation variable and without moderation variable. The diversification itself includes geographic diversification and segment diversification. Firm performance has financial performance and market performance.This research uses secondary data and its sample from manufacturing company that listed at Indonesia Stock Exchange (IDX) in the period 2014-2017. With using purposive sampling, researcher has found 132 financial statements from company which has been analyzed. The analysis method of this study using multiple regression analysis.The result findings in this study indicate without moderation of investment opportunity set, geographic diversification has no significant effect with financial performance and has significant positive effect with market performance. Segment diversification has significant negative effect with financial performance and has significant positive effect with market performance. If there is a moderation effect of investment opportunity set, the moderation effect of investment opportunity set has no significant effect for the effect of diversification for firm performance.
PENGARUH FAKTOR-FAKTOR EKONOMI GREENHOUSE GAS EMISSION DISCLOSURE DAN PENGARUHNYA TERHADAP REAKSI SAHAM Ratu Persada Pahlevi Pasca Mahardika; Warsito Kawedar
Diponegoro Journal of Accounting Volume 8, Nomor 3, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this research is to investigate the effect of leverage, financial slack, company’s growth, and profitability on greenhouse gas disclosure and stock reaction. The sample is based on 27 manufacturing companies listed on The Indonesia Stock Exchange during period 2013-2017. This research uses multiple regression analysis to test the research hypothesis. The result of this study show that leverage affect positive significantly on greenhouse gas disclosure, and leverage, company’s growth, and  profitability affect positive significantly on stock reaction.
FAKTOR - FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN RISIKO PERUSAHAAN (Studi Empiris pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Tahun 2017) Salma Khairunnisa Gotri; Muchamad Syafruddin
Diponegoro Journal of Accounting Volume 8, Nomor 3, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the factors that influence the disclosure of corporate risks, such as company size, sector type, level of  risk , board size, and composition of the board of commissioners. The population in this study consisted of all companies listed on the Indonesia Stock Exchange in 2017. Sampling was done using the purposive sampling method. Total sample in this research was 326 companies. This study uses multiple regression analysis to test hypotheses. The results of this study indicate that not all factors studied such as company size, type of sector, level of risk, board size, and composition of board of commissioners have a significant effect on corporate risk disclosure.
PENGARUH TANGGUNG JAWAB LINGKUNGAN PERUSAHAAN (CER) TERHADAP KINERJA KEUANGAN PERUSAHAAN (CFP) : DENGAN PERATURAN PEMERINTAH DAN SLACK ORGANISASI SEBAGAI MODERASI Susi Susanti; Andrian Budi Prasetyo
Diponegoro Journal of Accounting Volume 8, Nomor 3, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to empirically examine the effect of corporate environmental responsibility (CER) on corporate financial performance (CFP) and the moderating effect of government regulations and organizational slack. This research is based on agency theory and institutional theory. The population in this study consisted of energy-intensive companies listed on the Indonesia Stock Exchange in 2014-2016. This study used a purposive sampling method, as many as 145 companies as the final sampling number. The company's environmental responsibility is measured by the GRI index which is composed of 8 points containing 38 items, while the company's financial performance uses the value of ROA one year later, namely 2015-2017. This study uses a multiple regression analysis model in testing hypotheses. The results of this study indicate that corporate environmental responsibility has a positive effect on the corporate financial performance. In addition, this study also shows that government regulations positively moderate the relationship between corporate environmental responsibility and corporate financial performance. Finally, the results of this study are organizational slack moderating the relationship between corporate environmental responsibility and corporate financial performance.
PENGARUH CORPORATE SOCIAL RESPONSIBILITY, UKURAN PERUSAHAAN, LEVERAGE, DAN STRUKTUR KEPEMILIKAN TERHADAP AGRESIVITAS PAJAK Dewi Setyoningrum; Zulaikha Zulaikha
Diponegoro Journal of Accounting Volume 8, Nomor 3, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

The study aims to examine whether corporate social responsibility, firm size, leverage, foreign and public ownership structure affect on the tax aggressiveness. Tax aggressiveness is downward management of taxable income through tax planning activities. Population in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2014-2017. Samples in this study are 100 companies, that were collected by using purposive sampling method based on certain criteria. The method of analysis used is multiple regression. The results show that firm size and public ownership have significant  effect to the tax aggressiveness. These results prove that the larger of firm size and public ownership, the greater possibility of the company’s tax aggressiveness. On the other hand, corporate social responsibility, leverage, and foreign ownership does not have significant effect to tax aggressiveness. This results indicate that the higher corporate social responsibility, leverage and foreign ownership cause the possibility of companies not to behave aggressively in taxes.

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