cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
-
Contact Email
-
Phone
-
Journal Mail Official
-
Editorial Address
-
Location
Kota semarang,
Jawa tengah
INDONESIA
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
 2   3   4   5   6 
Search results for , issue "Volume 8, Nomor 3, Tahun 2019" : 58 Documents clear
PENGARUH DIVERSITAS GENDER PADA STRUKTUR DEWAN TERHADAP KINERJA KEUANGAN PERUSAHAAN (Studi empiris pada perusahaan manufaktur yang terdaftar di BEI tahun 2015-2017) Vina Dwi Maghfiroh
Diponegoro Journal of Accounting Volume 8, Nomor 3, Tahun 2019
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (326.43 KB)

Abstract

This study aims to examine how the influence of gender diversity on the board structure on the company's financial performance. Gender diversity in the board structure as an independent variable is measured by two proxies, namely the dummy variable of the existence of women in the board structure and the proportion of women in the board structure. While financial financial performance as the dependent variable is measured by looking at the value of ROA as a measure of accounting-based and Tobin’s Q as a market-based measure. In this study also used control variables, including board size, board independence, company size, and leverage. The sample used in this study was selected using a purposive sampling method in manufacturing companies listed on the Indonesia Stock Exchange in 2015-2017. The final sample obtained was 367 samples from 131 companies. Hypothesis testing is done using panel data regression analysis. The results of statistical tests show that gender diversity in the board structure does not significantly influence the company's financial performance.
PENGARUH PRAKTIK PENGHINDARAN PAJAK TERHADAP NILAI PERUSAHAAN DAN BIAYA AGENSI DENGAN TRANSPARANSI INFORMASI SEBAGAI VARIABEL MODERATING (Studi empiris pada perusahaan manufaktur yang terdaftar di BEI tahun 2015-2017) Citra Ratusan Asa; Dwi Cahyo Utomo
Diponegoro Journal of Accounting Volume 8, Nomor 3, Tahun 2019
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (382.841 KB)

Abstract

This study aims to examined the effect of tax avoidance on firm value and agency costs with transparency of information as a moderating variable. The tax avoidance as an independent variable is measured by the Effective Tax Rate (ETR) and Book Tax Different (BTD). While the dependent variable in this study is the value of the company measured by Tobins'Q, and agency costs measured by Sales to Total Asset Ratio (STA). Transparency of information which is measured by 67 voluntary disclosure index. The selection of this research sample was conducted using a purposive sampling method in all Indonesian manufacturing companies listed on the IDX during 2015-2017. The number of final samples obtained was 153 consisting of 51 companies over a period of 3 years. Testing this sample uses a multiple regression analysis model. Overall, the results of the study indicate that the practice of tax avoidance with BTD and ETR proxies does not have a significant effect on firm value. The practice of tax avoidance with BTD proxy does not affect agency costs, but if the BTD proxy tax avoidance practices have a significant and positive effect on agency costs. Then information transparency reinforces that there is no relationship between tax avoidance  and firm value.
PENGARUH KARAKTERISTIK TATA KELOLA DAN KARAKTERISTIK PERUSAHAAN TERHADAP KEPUTUSAN PERUSAHAAN TERKAIT SUSTAINABILITY REPORTING Mutia Rahmania; Aditya Septiani
Diponegoro Journal of Accounting Volume 8, Nomor 3, Tahun 2019
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (412.972 KB)

Abstract

The purpose of this study is to examine the effect of governance characteristics and firm characteristics on the company's decision to release the sustainability report separately and the company's decision to attach an external assurance statement to the sustainability report. The population in this study are companies that have been listed on the Indonesia Stock Exchange (IDX) and Bursa Malaysia. The samples used are companies in the top 100 in each country based on its market capitalization. The final samples used are 189 companies to test the dependent variable of the company's decision to release the sustainability report separately. Furthermore, the sample was further reduced to 71 companies that released the sustainability report separately to test the dependent variable of the company's decision to attach the external assurance statement to the sustainability report. The analysis of the research used is descriptive statistics and logistic regression because the two dependent variables are dummy variables. The results showed that the number of board meetings and the number of nomination and remuneration committee meetings had a significantly positive effect on the company's decision to release the sustainability report separately. Then, it was also found that the number of board meetings, the number of nomination and remuneration committee meetings, and the number of members of the nomination and remuneration committee had a significantly positive effect on the company's decision to attach the external assurance statement to the sustainability report.
PENGARUH ASET PAJAK TANGGUHAN, KONSENTRASI KEPEMILIKAN, DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA Siti Aminah; Zulaikha Zulaikha
Diponegoro Journal of Accounting Volume 8, Nomor 3, Tahun 2019
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (453.012 KB)

Abstract

This study aims to examine whether deferred tax assets, ownership concentration and firm size affect on earnings management. Earnings management is an activity of manipulating earning information in the financial statements performed by corporate managers with the aim to protect the interests of the company and gain profits. Population in this study are companies that is consistently included in LQ45 and listed on the Indonesia Stock Exchange during the period 2015-2017. Samples in this research are 87 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 deferred tax assets have significant positive effect to earnings management. These results prove that the higher company’s accruals and deferred tax liabilities cause the greater possibility of the company's earnings management. On the other hand, ownership concentration and firm size have significant negative effects to earnings management. This indicates that the larger foreign ownership or firm size cause the possibility of companies in the earnings management can be minimized.
PENGARUH KESADARAN, PENGETAHUAN DAN PEMAHAMAN, SANKSI PERPAJAKAN DAN PELAYANAN FISKUS TERHADAP KEPATUHAN WAJIB PAJAK NOTARIS DI KOTA SEMARANG Anggia Cahyaning Wibiyani; Moh Didik Ardiyanto
Diponegoro Journal of Accounting Volume 8, Nomor 3, Tahun 2019
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (681.304 KB)

Abstract

This study aims to analyze the effect of tax awareness, knowledge and understanding of taxation, taxation sanctions and tax authorities services on Notary taxpayer compliance in Semarang City. This study consists of four independent variables and one dependent variable. The independent variables in this study are awareness of taxation, knowledge and understanding of taxation, taxation sanctions and tax authorities services. The dependent variable in this study is taxpayer compliance. The population of this study is a notary taxpayer in the city of Semarang. Samples using convenience sampling is 76 respondents. The techniques of data collection were done by using questionnaire. Analysis of research data using multiple linear analysis with SPSS 25.0 program. The results of this study indicate that tax awareness, knowledge and understanding of taxation have a significant positive effect on taxpayer compliance, but tax sanctions and tax authorities do not significantly influence taxpayer compliance
FAKTOR-FAKTOR YANG MEMPENGARUHI EFEKTIVITAS AUDIT INTERNAL (Survei pada Perwakilan BPKP Provinsi Jawa Tengah) Afrilia Rahmayanti; Dwi Cahyo Utomo
Diponegoro Journal of Accounting Volume 8, Nomor 3, Tahun 2019
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (238.297 KB)

Abstract

This research is a quantitative research that examines the effectiveness of internal audits in public sector organizations. The focus of this study is to examine factors that can affect the effectiveness of internal audit activities that have been carried out by the Representative Office of the Financial and Development Supervisory Agency of Central Java Province. These factors include the competence of internal auditors, the relationship between internal auditors and external auditors, management support, and the independence of internal auditors. The data of this study were obtained from 50 internal auditors who worked at BPKP Central Java through distributing questionnaires. Multiple regression analysis with the help of SPSS is used to examine all factors in affecting the effectiveness of internal auditors. The results of the study show that all the tested factors, namely the competence of internal auditors, the relationship between internal auditors and external auditors, support of management, and the independence of internal auditors have a significantly positive effect on the effectiveness of internal auditors.
PENGARUH PENGUNGKAPAN LAPORAN BERKELANJUTAN TERHADAP MANAJEMEN LABA Lusiana Puspita Sari; Dwi Cahyo Utomo
Diponegoro Journal of Accounting Volume 8, Nomor 3, Tahun 2019
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (138.834 KB)

Abstract

The aims of this research to asses the effects of disclosure of sustainability reports on earnings management. Disclosure of sustainability reports as an independent variable measured by GRI G4. Earnings management as a dependent variable and it is measured by discretionary accruals of the modified Jones model. The selection of the research sample was carried out by using a purposive sampling method on all Indonesian non-financial companies that published sustainability reports. The number of final samples obtained was 54 consisting of 18 companies in the period 2015 to 2017. The analysis techinique in research using the panel data regression. Overall, the results of the research indicate that disclosure of sustainability reports has a negative and significant effect. So, the sustainability report disclosure by the company can reduce the existence of earnings management. In this research also involves several control variables such as the level of profitability, leverage, the board of commissaris size and the audit committee size. Leverage, the board of commissaris size, and audit committee size have a negative and insignificant influence. While the profitability  has positive and insignificant influence.
PERAN TATA KELOLA PERUSAHAAN PADA PENGUNGKAPAN MODAL INTELEKTUAL Fadhil Rahandika; Totok Dewayanto
Diponegoro Journal of Accounting Volume 8, Nomor 3, Tahun 2019
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (593.606 KB)

Abstract

The aim of this study is to examine the role of corporate governance in intellectual capital disclosure. This study used firm performance, capital structure and fim size as control variable. The population in this study consists of manufacturing companies in Indonesia Stock Exchange for the period 2015 - 2017. Sample determined with purposive sampling method. Total sample of this research is 381 companies.This study used multiple regression analysis for hypotheses testing. The results of this study show that board size, the propotion of independent commissioner, blockholder ownership and government ownership has positive effect and significant on intellectual capital disclosure. Meanwhile, board tenure has no effect on on intellectual capital disclosure

Page 6 of 6 | Total Record : 58

 2   3   4   5   6 

Filter by Year

2019 2019


Reset
Filter By Issues
All Issue Volume 13, Nomor 3, Tahun 2024 Volume 13, Nomor 2, Tahun 2024 Volume 13, Nomor 1, Tahun 2024 Volume 12, Nomor 4, Tahun 2023 Volume 12, Nomor 3, Tahun 2023 Volume 12, Nomor 2, Tahun 2023 Volume 12, Nomor 1, Tahun 2023 Volume 11, Nomor 4, Tahun 2022 Volume 11, Nomor 3, Tahun 2022 Volume 11, Nomor 2, Tahun 2022 Volume 11, Nomor 1, Tahun 2022 Volume 10, Nomor 4, Tahun 2021 Volume 10, Nomor 3, Tahun 2021 Volume 10, Nomor 2, Tahun 2021 Volume 10, Nomor 1, Tahun 2021 Volume 9, Nomor 4, Tahun 2020 Volume 9, Nomor 3, Tahun 2020 Volume 9, Nomor 2, Tahun 2020 Volume 9, Nomor 1, Tahun 2020 Volume 8, Nomor 4, Tahun 2019 Volume 8, Nomor 3, Tahun 2019 Volume 8, Nomor 2, Tahun 2019 Volume 8, Nomor 1, Tahun 2019 Volume 7, Nomor 4, Tahun 2018 Volume 7, Nomor 3, Tahun 2018 Volume 7, Nomor 1, Tahun 2018 Volume 6, Nomor 4, Tahun 2017 Volume 6, Nomor 3, Tahun 2017 Volume 6, Nomor 2, Tahun 2017 Volume 6, Nomor 1, Tahun 2017 Volume 5, Nomor 4, Tahun 2016 Volume 5, Nomor 3, Tahun 2016 Volume 5, Nomor 2, Tahun 2016 Volume 4, Nomor 4, Tahun 2015 Volume 4, Nomor 3, Tahun 2015 Volume 4, Nomor 2, Tahun 2015 Volume 4, Nomor 1, Tahun 2015 Volume 3, Nomor 4, Tahun 2014 Volume 3, Nomor 3, Tahun 2014 Volume 3, Nomor 2, Tahun 2014 Volume 3, Nomor 1, Tahun 2014 Volume 2, Nomor 4, Tahun 2013 Volume 2, Nomor 3, Tahun 2013 Volume 2, Nomor 2, Tahun 2013 Volume 2, Nomor 1, Tahun 2013 Volume 1, Nomor 1, Tahun 2012 More Issue