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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 46 Documents
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Search results for , issue "Volume 8, Nomor 4, Tahun 2019" : 46 Documents clear
PENGARUH KARAKTERISTIK CORPORATE GOVERNANCE TERHADAP PENGUNGKAPAN EMISI GAS RUMAH KACA Triana Chaerun Niza; Dwi Ratmono
Diponegoro Journal of Accounting Volume 8, Nomor 4, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the relation between the characteristics of corporate governance and greenhouse gas emissions disclosure. The characteristics of corporate governance that used were the proportion of female commissioners, the proportion of independent board members, the number of board members, the number of audit committee members, the frequency of audit committee meetings, and the financial competence of audit committee members. The The population are the non-financial company listed on Indonesia Stock Exchange in 2015-201. Then there were 69 samples. Multiple regression analysis is used to test the hypothesis. The results indicate that the proportion of independent board members and the frequency of audit committee meetings have a positive significant effect to greenhouse gas emissions disclosure. Whereas the proportion of female commissioners, the number of board members, the number of audit committee members, and the financial competence of audit committee members did not affect the greenhouse gas emissions disclosure.
ANALISIS PENGARUH UKURAN PERUSAHAAN, LIKUIDITAS DAN LEVERAGE TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN Yesi Kusumaningrum; Zulaikha Zulaikha
Diponegoro Journal of Accounting Volume 8, Nomor 4, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the relationship between firm size, likuidity ratio, leverage ratio to going concern opinion. The independent variables used in this study are firm size, likuidity and leverage while the dependent variable is going concern opinion.The samples used area a manufacturing companies listed on the Indonesia Stock Exchange in 2016 and 2017. The sampling technique is purposive sampling method, 99 companies have met the predetermined sample criteria. This study uses logistic regression to examine hypothesis. The results indicate likuidity rasio have significant effect to going concern. On other hand firm size and leverage rasio not have significant effect to going concern opinion.
PENGARUH KONSERVATISME AKUNTANSI TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR DI INDONESIA Bentar Wibisono; Fuad Fuad
Diponegoro Journal of Accounting Volume 8, Nomor 4, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this research is to analyze the effect of accounting conservatism to the practice of earnings management. The data used for this study is secondary data taken from the website of Indonesia Stock Exchange (IDX), specifically manufacturing companies registered in 2014-2017. Sampling for this research uses purposive sampling method, then carried out data analysis including descriptive statistics and classical assumption test. Variables used in this research are accounting conservatism as independent variable, earnings management as dependent variable, and size & ROA as control variables.Based on the result of this research, it is known that conservatism accounting and company size have significant negative effect on earnings management. Whilst ROA doesn’t have significant effect on earnings management.
PENGARUH TATA KELOLA RISIKO PERUSAHAAN PADA KINERJA PERBANKAN DI INDONESIA Risa Dwi Prameswari; Wahyu Meiranto
Diponegoro Journal of Accounting Volume 8, Nomor 4, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

This research aims to examine the effect of risk governance on bank’s performance that was on Indonesia Stock Exchange’s listed in 2016-2017. In addition, this research also examine whether the risk disclosure, number of risk committee that will effect the bank’s performance in a more complete and more detailed. The population in this research were several bank companies listed on Indonesia Stock Exchange (IDX) in Indonesia in 2016 and 2017. Then 75 samples were obtained from 90 populations registred on the IDX. The analytical tool used in this research is multipled regression analysis. The result of this examine show that risk disclosure has a positive significant effect to bank’s performance and the number of the committee will not effect the bank’s performance. With this result, it can conluded that risk disclosure increase the bank’s performance. And the number of committee, maybe it is influenced by other factors.
PENGARUH AUDIT TENURE, AUDIT FEE, TEKANAN WAKTU, TEKANAN KLIEN DAN KOMPLEKSITAS TUGAS TERHADAP KUALITAS AUDIT PADA KAP SEMARANG Yunike Nadya Pitaloka Santoso; Tarmizi Achmad
Diponegoro Journal of Accounting Volume 8, Nomor 4, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

This research is aimed to examine the affect of audit tenure, audit fees, time pressure, client pressure and task complexity on audit quality. This research is conduted by auditor who worked on Public Accountant Firm at Semarang City. There are five hypotheses in this research, the affect of audit tenure, audit fees, time pressure, client pressure, and task complexity on audit quality. This research uses primary data that is obtained from distribution result of questionnaires to Public Accountant Firm at Semarang City. Purposive sampling method is used in this research. This research uses data analysis techniques with descriptive statistical tests, instrument testing, classic assumption tests, and hypothesis testing. The result of this research shows that audit tenure didn’t affect on audit quality. Audit fees affect on audit quality. Time pressure affects negatively on audit quality. Client pressure has significant positive effects on audit quality. Task complexity affects positively on audit quality.
CORPORATE GOVERNANCE, KOMITE AUDIT, KUALITAS AUDIT, DAN MANAJEMEN PAJAK (Studi Empiris Pada Perusahaan Yang Terdaftar di Indeks LQ45 Periode 2014-2018) Deo Novrin Hasiholan Damanik; Dul Mu'id
Diponegoro Journal of Accounting Volume 8, Nomor 4, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

The aim of this study is to examine the influence of corporate governance, audit committee and audit quality on tax management of the company. Independent variable used in this study are corporate governance which is measured by proxies of number of commissioners, percentage of independent commissioner, compensation of board of commissioner and board of directors, audit committee is measured by proxies of number of audit committee of the company while audit quality is proxied by size of public accountant firm. Dependent variable is tax management which is measured by effective tax rate (ETR)The population used in this study consist of firms that listed on LQ45 index on Indonesia Stock Exchange in 2014-2018. The sampling method used in this study is purposive sampling and obtained 23 companies every year. This study uses multiple regression analysis for hypotheses testing.The results of this study showed that number of commissioner has no effect on tax management measured by tax expense and by cash tax paid, percentage of independent commissioner has negative effect on tax management measured by tax expense but has no effect on tax management measured by cash paid, compensation of board commissioner and directors has negative effect on tax management measured by tax expense and by cash paid, audit committee has no effect on tax management measured by tax expense but has negative effect on tax management measured by cash paid, audit quality has negative effect on tax management measured by tax expense and has no effect on tax management measured by cash paid.
PENGARUH FORMAL COMPETENCE, AUDIT FEE, AUDIT FIRM SIZE DAN FINANCIAL DISTRESS TERHADAP OPINI GOING CONCERN Nabella Aprilia Suma; Dul Mu'id
Diponegoro Journal of Accounting Volume 8, Nomor 4, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the relationship between formal competence, audit fee, audit firm size and financial distress to going concern opinion. The sample used in this study is a non financial companies listed on the Indonesia Stock Exchange in 2017. The sampling technique are uses purposive sampling method, as many 168 companies that have met the predetermined sample criteria. This study uses logistic regression to examine hypothesis. The result indicate that formal competence, audit firm and financial distress size not have significant effect to going concern opinion. On other hand audit fee have significant effect to going concern opinion.
PENGARUH TATA KELOLA PERUSAHAAN, STRUKTUR KEPEMILIKAN, DAN PROFITABILITAS TERHADAP KEBIJAKAN DIVIDEN DI INDONESIA Vefon Hadamean; Dwi Ratmono
Diponegoro Journal of Accounting Volume 8, Nomor 4, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to obtain empirical evidence about the affect of board size, proportion of independend board, intensity of meeting, institution ownership, managerial ownership, and  profitability to dividend policy in Indonesia companies. Dividend policy measured by using dividend yield. The population in this study is a company listed on the Indonesia Stock Exchange as an open company. It consists companies in all sectors which pay the dividend during 2015-2017. The amount of the sample used in this study were 387 sample. Data were analyzed using descriptive statistical analysis, multiple linear analysis by Newey-West method, classical assumption test and hypothesis test. The results of the analysis show that board size have a negative and significant effect on dividend yield. Corporate govenance such as proportion of independend board and intensity of meeting have no significant effect on dividend policy. Ownership structure such as institution ownership and managerial ownership have no significant effect on dividend policy. Profitability have no significant effect on dividend policy.
PENGARUH KEPEMILIKAN KELUARGA TERHADAP TAX AVOIDANCE DENGAN KUALITAS AUDIT SEBAGAI VARIABEL MODERATING Windy Maharani; Agung Juliarto
Diponegoro Journal of Accounting Volume 8, Nomor 4, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

Tax avoidance is problem that unique and complex so its important to be investigated. This research aims to examine and find the empirical evidences about the effect of family ownership and  audit quality to corporate tax avoidance. It also investigates whether audit quality affect on family ownership and corporate tax avoidance. Tax avoidance in this research is proxied by using the Effective Tax Rate (ETR). The population of this research was non-financial companies which listed on the Indonesian Stock Exchange (IDX) on the year 2015 – 2017 with a total sampel of 143. The method of data collection used in this study was purposive sampling method. There are two control variables include in this study, leverage and size. Multiple linear regression analysis was used as the primary tool of analysis in this research. The result of this study indicate that the family ownership does not have a significant influence to the corporate tax avoidance. Audit quality has significant influence on corporate tax avoidance, but audit quality as moderating variabel does not have moderating effect on the relationship between family ownership and tax avoidance.
FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS AUDIT (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Pada Bursa Efek Indonesia Periode 2016 - 2018) Titania Manik; Herry Laksito
Diponegoro Journal of Accounting Volume 8, Nomor 4, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this study was to examine the relationship between auditor type, auditor cost, company size, company performance and gearing ratio as independent variables on audit quality. The audit quality is described using the actual audit hour ratio for audit hours determined and deemed adequate by the Ministry of Finance of the Republic of Indonesia. The control variable used in this study is the number of subsidiaries.The population in this study are all companies listed on the Indonesia Stock Exchange. The sample from this study is a manufacturing company listed on the Indonesia Stock Exchange in the period 2016 - 2018 which has been selected using a purposive sampling technique. The analytical method used in this study is multiple regression analysis.The result of this study indicate that the type of auditor has a negative effect on audit quality, audit fees has a possitive effect on audit quality, company size has a possitive effect on audit quality, company performance has no effect on audit quality, gearing ratio has a negative effect on audit quality.

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