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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 41 Documents
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Search results for , issue "Volume 9, Nomor 4, Tahun 2020" : 41 Documents clear
PENGARUH PERSEPSI WAJIB PAJAK MUSLIM TERHADAP POTONGAN PAJAK ATAS ZAKAT PENGHASILAN DI INDONESIA (Studi Empiris Wajib Pajak Muslim di Kabupaten Kendal) Barda Rajaza Musaif; Adityawarman Adityawarman
Diponegoro Journal of Accounting Volume 9, Nomor 4, Tahun 2020
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this research are to identify Muslim taxpayers’ perception towards tax rabate over income zakat payments in Indonesia and explain the factors that affect it. This research uses data collection methods with a closed questionnaire and a total number of 100 respondents into the research sample. The answer of closed questions that represent the observed variables were then  being analyzed by value of Structural Equation Modeling which is run by AMOS 22 programme. From the results of the questionnaire, this research found that important to know the halal status of the tax rabate on zakat paid, the legal consciousness of a person, and the religiosity of a person plays a role  in giving positive perceptions toward tax rabate over zakat payments. However, if seen from  the results of the model formed by SEM analysis, it’s found that halal-haram aspects and religiosity of taxpayers are positive significant factor for growing perceptions toward tax rabate over zakat payments, but legal consciousness are not significant factor for growing perceptions toward tax  rabate over zakat payments. This research was conducted in the context of proposed tax policy. This research will definitely play an important role for the countries or tax policy makers related to zakat, and academics in understanding the perception of Muslim taxpayers towards tax rabate over income zakat payments in Indonesia.
FAKTOR-FAKTOR YANG MEMPENGARUHI PERMINTAAN SUSTAINABILITY REPORT ASSURANCE DI INDONESIA Amelia Kristina Lumban Toruan; Aditya Septiani
Diponegoro Journal of Accounting Volume 9, Nomor 4, Tahun 2020
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to provide evidence that corporate governance as well as pressure from stakeholders is a factor in the demand for insurance sustainability reports for companies listed on the Indonesia Stock Exchange who are participants and winners of the Sustainability Reporting Award in 2016-2018. The independent variables used in this study are owner concentration, institutional ownership, CSR committee, pressure from stakeholders, industries that are close to customers, industries that are sensitive to the environment, and membership in industries with high pressure from employees. The dependent variable used in this study is the sustainability report assurance.This study uses a logistic regression analysis method with secondary data obtained using a sample collection method that is purposive sampling. The research sample consisted of 24 companies with criteria of companies listed on the Stock Exchange that published sustainability reports and were registered as participants and winners of the SRA in 2016, 2017 and 2018. The research data are secondary data from the financial statements and annual reports of non-financial companies in 2016-2018.The results of this study indicate that only the presence of CSR and industri committees with high proximity to consumers is positively and significantly correlated to the probability of demand for sustainability assurance.
PENGARUH CORPORATE GOVERNANCE, MODEL BISNIS DAN KARAKTERISTIK PERUSAHAAN TERHADAP KEBIJAKAN DIVIDEN Daniel Ranbon Bungaran M; Totok Dewayanto
Diponegoro Journal of Accounting Volume 9, Nomor 4, Tahun 2020
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this study is to examine the impact of corporate governance, business model and firm characteristic that are proxied using  firm size, firm profitability, firm growth on dividend policy in Indonesia. The independent variable is corporate governance,  firm profitability, firm growth and business model Disclosure while the dependent variable is dividend policy and firm size is used as a control variable in this study. The data that was used in this research was secondary data from the financial statements and annual reports of manufacturing companies listed on the Indonesia Stock Exchange in 2016-2018 and selected by using purposive sampling method. A linear-multiple regression analysis was used to test the hypothesis of this study.               The results showed that corporate governance and firm size does not have significant effect to dividend. On the other hand, firm profitability and business model has a positive and significant effect, while firm growth has a negative and significant effect on dividend policy.
PENGARUH CORPORATE GOVERNANCE, DAN MODEL BISNIS TERHADAP PENGHINDARAN PAJAK Karel Michael Martin; Totok Dewayanto
Diponegoro Journal of Accounting Volume 9, Nomor 4, Tahun 2020
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this study is to examine the relationship between Corporate Governance, and Business Models on Tax Avoidance in manufacturing companies in Indonesia. Corporate Governance is divided into seven sections Executive Compensation, Executive Character, Firm Size, Institutional Ownership, Board of Commisioner, Audit Commitee, and Audit Quality.The population in this study are all companies listed on the Indonesia Stock Exchange for 2016 - 2018. The sampling method used in this study is purposive sampling. The number of samples used in this study were 113 research samples. The data used in this study were obtained from the company's annual report. The data in this study were analyzed using multiple regression techniques. Data in this study were also analyzed using the classic assumption test before being analyzed using multiple regression techniques. The results of this study indicate that Executive Character, Institutional Ownership, Board of Commisioner, Audit Commitee, and Audit Quality and Business Models do not conflict with Tax Avoidance, while Executive Compensation an Firm Size affect Tax Avoidance.
ANALISIS PENGARUH TIPE INDUSTRI, UKURAN PERUSAHAAN, PROFITABILITAS, LEVERAGE DAN KUALITAS TATA KELOLA PERUSAHAAN TERHADAP CARBON EMISSION DISCLOSURE (Studi Empiris pada perusahaan non keuangan yang mengeluarkan sustainability report dan terdaftar di BEI tahun 2015-2017) Fatkhi Asri Mulya; Abdul Rohman
Diponegoro Journal of Accounting Volume 9, Nomor 4, Tahun 2020
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to analyze the factors that influence carbon emission disclosure in non-financial companies that disclose sustainability reports and are listed on the Indonesia Stock Exchange in 2015 -2017. The factors tested in this study are carbon emission disclosure as the dependent variable while the industry type, company size, profitability, leverage, and quality of corporate governance as independent variablesThe sample of this study consisted of 57 companies listed on the Indonesia Stock Exchange (IDX) and revealed the sustainability report in the period 2015-2017. This study uses secondary data and in the selection of samples using a purposive sampling method. Analysis model using multiple linear regression analysis.The results of this study indicate that the variables of industry type, company size, and quality of governance have a significant effect on carbon emission disclosure. While the profitability and leverage variables have no significant effect on carbon emission disclosure.
PENGARUH SPESIALISASI INDUSTRI AUDITOR DAN REPUTASI AUDITOR TERHADAP AUDIT REPORT LAG (Studi Empiris pada Perusahaan Perbankan yang Terdaftar di BEI Tahun 2016-2018) Victoria Jeniffer Raya; Herry Laksito
Diponegoro Journal of Accounting Volume 9, Nomor 4, Tahun 2020
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this research is to empirically examine the relationship between auditor industry specialization and auditor reputation on audit report lag of banking companies listed on Indonesia Stock Exchange (BEI) in 2016, 2017, 2018. This research uses secondary data with a purposive sampling method to select the financial statements of banking companies in 2016 2017, 2018 which are listed on Indonesia Stock Exchange. There are 40 listed companies with 120 samples used. This research used the multiple regression analysis. The classic assumption test is done first before doing the multiple regression test. This research indicates that the independent variable namely auditor industry specialization has a negative and significant effect on audit report lag, while the auditor's reputation has no effect on audit report lag.
FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP AUDIT REPORT LAG (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2013-2016) Siti Laela Rahayu; Herry Laksito
Diponegoro Journal of Accounting Volume 9, Nomor 4, Tahun 2020
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this research is to examine the impact of corporate size, audit firm status, audit complexity, directors board size, audit committee, ownership dispersion, and ownership concentration toward audit report lag in manufacturing company sector that listed on Indonesia Stock Exchange. The population in this study consists of service companies that listed on Indonesia Stock Exchange for 2013 till 2016.Sampling method that used is purposive sampling. The samples consist of 288 financial statements from 72 manufacture companies. Data used in this research is audited financial statements from each company that have been published. Multiple linear regression is used to be an analysis technique by SPSS version 23.            The results of the analysis indicate that the variable company size, board size, and concentration of share ownership affect the audit report lag, which results are in accordance with the expected predictions. While variable KAP reputations, audit complexity, audit committee size, and the ownership dispersion do not affect the audit report lag, which results do not match the expected predictions.
PENGARUH PERSEPSI WAJIB PAJAK MUSLIM TERHADAP POTONGAN PAJAK ATAS ZAKAT PENGHASILAN DI INDONESIA (Studi Empiris Wajib Pajak Muslim di Kabupaten Kendal) Barda Rajaza Musaif; Adityawarman Adityawarman
Diponegoro Journal of Accounting Volume 9, Nomor 4, Tahun 2020
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this research are to identify Muslim taxpayers’ perception towards tax rabate over income zakat payments in Indonesia and explain the factors that affect it. This research uses data collection  methods  with a  closed  questionnaire  and  a  total  number  of  100  respondents  into  the research sample. The answer of closed questions that represent the observed variables were then being analyzed by value of Structural Equation Modeling which is run by AMOS 22 programme. From the results of the questionnaire, this research found that important to know the halal status of the tax rabate on zakat paid, the legal consciousness of a person, and the religiosity of a person plays a role in giving positive perceptions toward tax rabate over zakat payments.  However, if seen from the results of the model formed by SEM analysis, it’s found that halal-haram aspects and religiosity of taxpayers  are  positive  significant  factor  for  growing  perceptions  toward  tax  rabate  over  zakat payments, but legal consciousness are not significant factor for growing perceptions toward   tax rabate over zakat payments. This research was conducted in the context of proposed tax policy. This research will definitely play an important role for the countries or tax policy makers related to zakat, and academics in understanding the perception of Muslim taxpayers towards tax rabate over income zakat payments in Indonesia.
PENGARUH JENIS INDUSTRI, UKURAN PERUSAHAAN, PROFITABILITAS, DAN KEPEMILIKAN PEMERINTAH TERHADAP PENGUNGKAPAN EMISI GAS RUMAH KACA (Studi Empiris Pada Perusahaan Sektor Non Keuangan yang teratat di Bursa Efek Indonesia (BEI) 2015-2017) Byantra Gunawan; Wahyu Meiranto
Diponegoro Journal of Accounting Volume 9, Nomor 4, Tahun 2020
Publisher : Diponegoro Journal of Accounting

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Abstract

The study aims to determine the effect of industry type, company size, profitability and ownership on government disclosure of greenhouse gas emissions in non-financial companies listed on the Indonesia Stock Exchange (IDX).This research uses a quantitative method. The sample used in this study is a non-financial company listed on the Indonesia Stock Exchange in 2015 - 2017. The samples of this study used a purposive sampling method. The number of samples in this research is 19 companies.Data analysis uses multiple linear regression. The results of this analysis prove that the type of industry, company size, profitability does not affect the disclosure of greenhouse gases. However, government ownership has a significant effect on the disclosure of greenhouse gases.
DAMPAK CSR STRENGTHS DAN CSR CONCERNS PADA KINERJA PERUSAHAAN MANUFAKTUR DI INDONESIA Ananda Debby Pratami; Agung Juliarto
Diponegoro Journal of Accounting Volume 9, Nomor 4, Tahun 2020
Publisher : Diponegoro Journal of Accounting

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Abstract

This research is to examine the impact of CSR Strengths and CSR Concerns on the performance of manufacturing companies in Indonesia. In addition, this study also examines the effect of CSR performance (CSR Strengths and CSR Concerns) on financial performance if the company operates internationally. The population in this study is manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2017 and included in the Main Board Index. The sample selection uses purposive sampling method to obtain 58 companies. Multiple linear regression analysis is used to test the hypotheses. The results show that CSR Strengths has a positive effect on financial performance and CSR Concerns has a negative effect on financial performance. However, the results indicate that international operations do not strengthen the positive influence of "CSR Strengths" on financial performance, whereas international operations strengthen the negative influence of the "CSR Concerns" on financial performance.

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