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<![CDATA[PENGARUH KARAKTERISTIK KOMITE AUDIT TERHADAP WAKTU PELAPORAN KEUANGAN ]]>
<![CDATA[Wisnu Prima Sakti]]>;
<![CDATA[Fuad Fuad]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 8, Nomor 4, Tahun 2019 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[This study aims to examine the effect of audit committee characteristics on the financial reporting time. The characteristics of the audit committee used in this study are the independent audit committee, the audit committee's financial expertise, the size of the audit committee and the frequency of audit committee meetings. The population of this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2013 to 2017. The method used in collecting data is the documentation method, which is done by collecting the literature related to this study. The total sample used in the analysis was 136 companies. The statistical method used in this study is multiple linear regression analysis. The results of this study indicate that (1) there is a significant influence between the Independent Audit Committee on the Company's Financial Reporting Time, (2) the Audit Committee's Financial Expertise has a positive effect on the Company's Financial Reporting Time, (3) there is no significant influence between the Audit Committee Size and Time of Financial Reporting, and (4) Frequency of Audit Committee Meetings has no significant effect on the Company's Financial Reporting Time.]]>
<![CDATA[PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP AGRESIVITAS PAJAK (Studi empiris pada perusahaan non keuangan yang terdaftar di BEI tahun 2013-2017) ]]>
<![CDATA[Amalia Madarina]]>;
<![CDATA[Moh Didik Ardiyanto]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 8, Nomor 4, Tahun 2019 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[This study examines how the dimensions of Corporate Social Responsibility (CSR) influence the tax aggressiveness of the company. CSR economic dimension, CSR environmental dimension, and CSR social dimension as independent variables measured by the Global Reporting Initiative (GRI) G4 indexes. Meanwhile, tax aggressiveness is measured by 2 proxies, ETR1 and ETR2.The selection of this research sample was conducted using a purposive sampling method for all Indonesian non-financial companies listed on the Indonesia Stock Exchange in 2013-2017. The number of final samples obtained was 63 consisting of 19 companies over a period of 5 years. Testing this sample uses a multiple regression analysis model.Overall, the study found that CSR economic dimensions have a positive and significant influence on tax aggressiveness as measured by both proxies. CSR environmental dimensions do not have a significant effect on tax aggressiveness using either ETR1 or ETR2. While CSR social dimension has a negative and significant influence on tax aggressiveness with ETR1 proxy and has a positive and significant effect on tax aggressiveness as measured by ETR2 proxy.]]>
<![CDATA[ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN RISIKO PERUSAHAAN ]]>
<![CDATA[Mutiara Puspawardani]]>;
<![CDATA[Agung Juliarto]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 8, Nomor 4, Tahun 2019 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[This research aims to get emprical evidence about the factors influencing risk disclosure in example, firm size, industry type, leverage degree,board size and board independent. Agency theory is used to explain the relationship among variables. This research uses purposive sampling in carry out sample selection. There are 188 non-finances firms which is listed in Indeks Kompas 100 in the period 2015-2017is become sample in this research. Risk disclosure in this research was obtained by using content analysis based on the identification of sentence of risk disclosure in the annual report. Statistical method used for hypothesis testing was multiple linear regression. This research finds that firm size, leverage degree, board size and board independent have positive association with firm risk disclosure, whereas industry type does not have significant influence on risk disclosure. However these factors simultaneously influence risk disclosure.]]>
<![CDATA[PERAN RASIO KEUANGAN SEBAGAI ALAT ANALISI UNTUK MENDETEKSI KECURANGAN PELAPORAN KEUANGAN ]]>
<![CDATA[Ramadhan, Istiqlal]]>;
<![CDATA[Laksito, Herry]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 8, Nomor 4, Tahun 2019 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[Fraudulent practice in the financial report has resulted in the decrease of reliability in the financial report so that the attached information became misleading to financial report user and resulting in a decrease of trust toward financial report. A method that can be the reference to rate financial report’s performance is financial ratios. Financial ratios can represent the company's performance and become a trigger factor for management to commit fraud. Then, by carefully paying attention to the trigger factors, it is expected to be able to detect fraud as soon as possible. Therefore, this study is aiming to prove that financial leverage ratio, profitability ratio, asset composition ratio, liquidity ratio, and capital turnover ratio affect fraudulent financial reporting.The population used in this study are all registered companies in Indonesia Stock Exchange (BEI) throughout 2010-2016. Using a purposive sampling method, the number of samples used are 62 companies. It consists of 31 fraud companies, as obtained from the database of sanctioned misstatement of financial reporting issued by OJK throughout 2010-2016 period and 31 non-fraud companies of the same size as determined under OJK Regulation No. 04 about Statement of Registration in the Public Offering and Capital Addition by Granting Right of Priority Effect by Companies with Small-Scale Assets or Companies with Medium-Scale Assets. Another source is from sanctioned warning category VIII.G.7 issued by OJK about proved fraud companies in presenting the financial report. Method of analysis used in this study is logistic regression analysis to examine the research hypothesis.The results of this study indicate that the financial leverage ratio and profitability affect positively toward the possibility of having fraudulent practice in the financial report. Meanwhile, asset composition ratio, liquidity, and capital turnover have a negative effect on the possibility of a fraudulent financial report.]]>
<![CDATA[PENGARUH PENDAPATAN ASLI DAERAH, DANA PERIMBANGAN DAN KINERJA KEUANGAN TERHADAP BELANJA MODAL DI KABUPATEN/KOTA PROVINSI JAWA TENGAH TAHUN 2015-2017 ]]>
<![CDATA[Damar Daru Sukmaji]]>;
<![CDATA[Abdul Rohman]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 8, Nomor 4, Tahun 2019 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[The purpose of this study is to examine the effect of Local Own Revenue, iscal balance transfers from the central government to regions and Regional Financial Effectiveness Level towards on the capital expenditure at the regencies/municipalities in Central Java Province. The sample used in this study were 35 regencies/municipalities in Central Java Province in 2015-2017.Sampling is done using the purposive sampling method. The test results show that the Local Own Revenue, General Allocation Fund, special allocation fund, Revenue Sharing Fund have a positive and significant effect on capital expenditure while Regional Financial Effectiveness Level have a positive effect but does not have significant effect on capital expenditure. With this result it can be said that the higher the Local Own Revenue, the general allocation fund, the special allocation fund and the Revenue Sharing Fund, the higher the capital expenditure, the hasn’t have signifiicant effect of Regional Effectiveness and the capital expenditure it might be influenced by several other factors.]]>
<![CDATA[PENGARUH BELANJA MODAL TERHADAP PERTUMBUHAN KINERJA KEUANGAN DAERAH DENGAN PENDAPATAN ASLI DAERAH SEBAGAI VARIABEL INTERVERNING (Studi Kasus Pada Kota dan Kabupaten di Propinsi Jawa Tengah Tahun 2015-2017) ]]>
<![CDATA[Neilis Sa’Adah]]>;
<![CDATA[Abdul Rohman]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 8, Nomor 4, Tahun 2019 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[This study intends to analyze the effect of Capital Expenditures on the growth of financial performance with Regional Original Income as an intervening variable. In connection with these problems the following hypothesis is proposed: Capital Expenditures affect Regional Original Revenue, Regional Original Revenues have an effect on Growth of Financial Performance, Capital Expenditures have an effect on Growth Financial Performance and Capital Expenditures have an effect on Growth of Financial Performance through Regional Original Income as an intervening variable. In line with these problems and hypotheses, the population of this study is the Realization of Budget Revenue Expenditures in the Regency / City in Central Java Province in 2015-2017 and as a sample of Capital Expenditures, Original Regional Revenues, and variables that are parameters for measuring the financial performance of the Regency / City in Central Java Province. The data used is secondary data, to get more accurate data, the method used is documentation. The analytical method used is descriptive statistics, outer model test and inner model test. Capital Expenditures have a positive and significant effect on Regional Original Revenue, Regional Original Income has a positive and significant effect on Growth of Financial Performance, Capital Expenditures significantly have a direct positive effect on Growth of Financial Performance and Capital Expenditures significantly indirectly has a positive effect on Growth of Financial Performance with Regional Original Income as an intervening variable.]]>
<![CDATA[PENGARUH CORPORATE GOVERNANCE, ARUS KAS BEBAS DAN PROFITABILITAS TERHADAP MANAJEMEN LABA ]]>
<![CDATA[Samuel Braindies A. S]]>;
<![CDATA[Fuad Fuad]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 8, Nomor 4, Tahun 2019 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[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 free cash flow,leverage, profitability, audit committee, board of directors, board of independent comissioners 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 2015-2017. The sample of this study consists of 255 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 free cash flow has a negative effect on earnings management, and the hypothesis is accepted. Variable leverage, profitability, audit committee, board of directors, board of independent comissioners have no significant effect on earnings management.]]>
<![CDATA[PENGARUH PENERAPAN CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN DENGAN KINERJA KEUANGAN SEBAGAI VARIABEL MEDIASI ]]>
<![CDATA[Arthy Suryaningtyas]]>;
<![CDATA[Abdul Rohman]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 8, Nomor 4, Tahun 2019 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[This study aims to examine and analyze the relationship between the application of corporate governance and company value and financial performance as a mediating variable. The dependent variable in this study is firm value (Tobin’s Q), while the independent variables are corporate governance (CGPI) and financial performance (ROE) as intervening variables. This study uses multiple regression analysis to test the research hypothesis. The test results show that the application of corporate governance has a positive effect on firm value and financial performance. This study also show that financial performance also has a positive influence on company value. In addition, this research shows that financial performance is able to mediate the relationship between corporate governance and firm value.]]>
<![CDATA[OVERVALUED EQUITY MEMODERASI PENGARUH KUALITAS AUDIT PADA MANAJEMEN LABA ]]>
<![CDATA[Luqmanul Hakim]]>;
<![CDATA[Sudarno Sudarno]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 8, Nomor 4, Tahun 2019 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[The objective of this study is to examine the influence of overvalued equity on moderating the relation between audit quality that represented by audit firm size, industry specialization auditor, and audit tenure; in decreasing the act of earning management (discretionary accruals) of all manufacture companies listed in Bursa Efek Indonesia (BEI). This study used secondary data form annual report.The population in this study consists of all listed manufacture firms in Indonesia Stock Exchange in year 2012-2014. Sampling method used is purposive sampling. A total sample of 105 companies were used in analysis. The data is analyzed using multiple linear regression analysis. The empirical result of this study show that overvalued equity is moderating the relation between audit quality and firm’s discretionary accruals.it is shown by the condition when a firm is overvalued the accruals’ decreasing effect of high quality auditors is reduced.]]>
<![CDATA[PENGARUH STRUKTUR KEPEMILIKAN NEGARA DAN KARAKTERISTIK PERUSAHAAN TERHADAP KINERJA KEUANGAN BADAN USAHA MILIK NEGARA DI INDONESIA ]]>
<![CDATA[Hardi Anando Pratama]]>;
<![CDATA[Warsito Kawedar]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 8, Nomor 4, Tahun 2019 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[This study aims to examine the effect of the structure of state ownership, company size, financial leverage, reliability of financial statements, AIP, and level of competitiveness on SOE financial performance. The population in this study is all state-owned companies in Indonesia, while the sample in this study from the Laporan Hasil Pemeriksaan atas Laporan Keuangan Pemerintah Pusat (LHP LKPP) in 2017 selected by purposive sampling method. Data analysis techniques using (1) Descriptive Statistics Test (2) Classical Assumptions Test (3) Hypothesis Test. The findings in this study indicate that company size and financial leverage have a significant negative effect on financial performance. Meanwhile the level of competitiveness has a significant positive effect on financial performance. And the structure of state ownership, financial report reliability, and AIP have no significant effect on financial performance.]]>
