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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 CORPORATE SOCIAL RESPONSIBILITY TERHADAP PENGHINDARAN PAJAK (TAX AVOIDANCE) PERUSAHAAN Naufal Ade Septianto; Dul Muid
Diponegoro Journal of Accounting Volume 9, Nomor 4, Tahun 2020
Publisher : Diponegoro Journal of Accounting

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Abstract

The aim of this study is to investigate how the different activities of corporate social responsibility affect corporate tax avoidance in basic industry and chemicals sector companies listed on the Indonesian Stock Exchange (IDX). This study uses the quantitative method to analyze the relationship between corporate social responsibility and corporate tax avoidance.The population of this research is the basic industry and chemicals sector companies on the Indonesian Stock Exchange (IDX) during the 2016-2018 period. The purposive sampling method is used to select the samples for the study. Based on a sample of 84 observation, this study finds that CSR environmental dimension is positively related to corporate tax avoidance. This indicates that companies with a higher score on CSR environmental dimension are more inclined to avoid corporate taxes. While CSR social dimension and CSR economic dimensions are negatively related to corporate tax avoidance.
PENGARUH TATA KELOLA PERUSAHAAN, CASH HOLDINGS, DAN MODEL BISNIS TERHADAP NILAI PERUSAHAAN Kukuh Herwibawa; 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, Cash Holdings, and Business Models on Firm Value in financial companies in Indonesia. Corporate Governance is divided into three sections Board Size, Independent Directors, and Audit Quality.The population in this study are all companies listed on the Indonesia Stock Exchange for 2017 - 2019. The sampling method used in this study is purposive sampling. The number of samples used in this study were 76 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. This study uses purposive sampling by taking financial sector companies listed on the BEI.. The results of this study that Board Size and Independent Directors had not significant on firm value. Audit Quality, Cash Holdings, and Business Models significant on firm value.
PENGARUH PEMAHAMAN TENTANG PERPAJAKAN, KUALITAS PELAYANAN FISKUS, SISTEM TRANSPARANSI PERPAJAKAN, KESADARAN WAJIB PAJAK, DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI Aglista Ramadhanty; Zulaikha Zulaikha
Diponegoro Journal of Accounting Volume 9, Nomor 4, Tahun 2020
Publisher : Diponegoro Journal of Accounting

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Abstract

Each year, the number of individual taxpayers increase, but it is not accompanied by their compliance. This study aims to examine the influence of tax payer knowledge, fiscus service quality, tax transparency system, tax payer awareness, and tax penalties on the individual taxpayer compliance. The samples using convenience sampling technique were 400. Data were collected by Google Form survey that were distributed by Whats App group. Data and hypothesis were analized  using multivariate analysis of SPSS 21.  The results indicate that the taxpayer knowledge, fiscus service quality, tax payer awareness, and tax penalties have a positive significant effect on taxpayer compliance. Whereas the tax transparency system have no significant effect.
EFEKTIVITAS KOMITE AUDIT, KUALITAS AUDIT DAN MANAJEMEN LABA (Studi Empiris Perusahaan yang Terdaftar di Indeks LQ45 pada Tahun 2014-2018) Fefi Arni Sirait; Abdul Rohman
Diponegoro Journal of Accounting Volume 9, Nomor 4, Tahun 2020
Publisher : Diponegoro Journal of Accounting

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Abstract

Every company certainly has hope to obtain high and stable earnings because earnings are used as the main indicator to measure company performance, so as many companies do earnings management practices if the expected profit targets unfulilled. The purpose of this study is to examine the effect of audit committee effectiveness and audit quality with proxy KAP Big4, audit fee and audit tenure on earnings management. On the basis of the theory of agency, that is regarding the agent's relationship with the principal, then it should be the higher the effectiveness of the audit committee and audit quality, the higher its influence in minimizing earnings management.The population in this study are companies listed in the LQ45 index in 2014-2018 with a sample of 153 companies listed in the LQ45 index in 2014-2018. The analytical tool used is multiple regression analysis.The results of this study indicate that the auditors of KAP Big4 and audit fee have a negative and significant effect on earnings management, the effectiveness of the audit committee has a negative and not significant effect on earnings management while the audit tenure has no effect on earnings management. With this result it can be said that if a company uses KAP Big4 and the higher the audit fee then the lower the level of earnings management practices, the effectiveness of the audit committee has a negative and not significant effect and does not affect audit tenure it might be influenced by several other factors.
PENGARUH LINGKUP CORPORATE SOSIAL RESPONSIBILITY TERHADAP AGRESIVITAS PAJAK (Studi Empiris pada Perusahaan Non Keuangan yang terdaftar di Bursa Efek Indonesia Tahun 2016-2018) Wuri Ismail; Herry Laksito
Diponegoro Journal of Accounting Volume 9, Nomor 4, Tahun 2020
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to investigate the relationship between dimensions of corporate social responsibility and tax aggressiveness. The independent variables in this research are environmental dimension of CSR, social dimension of CSR and governance dimension of CSR. While the dependent variable used in this study is tax aggressiveness.This study uses secondary data from the financial information provided on Bloomberg database of companies listed on the Indonesian Stock Exchange. Seventy-eight samples were selected using the purposive sampling method in non-financial industry, which published its financial statements during the years 2016 to 2018. Multiple regression analysis is the test used to analyze the relationship environmental dimension of CSR, social dimension of CSR, and governance dimension of CSR on tax aggressiveness. The result of this research  shows that second hypothesis with variable social dimension of CSR was accepted. Social dimension of CSR has negative significant influence on tax aggressiveness. Meanwhile first and third hypothesis with variable governance dimension of CSR and environmental dimension of CSR was rejected because it has the opposite direction with result. Governance dimension of CSR have negative significant influence on tax aggressiveness and environmental dimension of CSR positive significant influence on tax aggressiveness.
PENGARUH PENGETAHUAN PERPAJAKAN, SOSIALISASI PERPAJAKAN, DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK BADAN (Studi terhadap Bendahara Pemerintah pada Badan Pengelola Pendapatan Daerah Provinsi Jawa Tengah) Anindhiati Restu Wardhani; Daljono Daljono
Diponegoro Journal of Accounting Volume 9, Nomor 4, Tahun 2020
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This study examines the level of compliance of corporate taxpayers in paying corporate tax within the Central Java Regional Revenue Management Agency by using several independent variables including tax knowledge, tax socialization, tax sanctions. The dependent variable in this study is taxpayer compliance. In this study aims to analyze the influence of tax knowledge, tax socialization, and tax sanctions on corporate taxpayer compliance. The population of this study is corporate taxpayers, especially the Government Treasurer in the Central Java Regional Revenue Management Agency. The sample uses a saturated sample method which amounts to 41 respondents. Data collection techniques were carried out using a questionnaire.  Analysis of research data using multiple linear analysis with SPSS 25.0 program. The results of this study indicate that tax knowledge and tax sanctions have a significant positive relationship on taxpayer compliance. While tax socialization has a negative relationship with taxpayers.
ANALYSIS THE IMPACTS OF RISKS IN THE USE OF ICT SYSTEMS ON THE PERFORMANCE OF SERVICES PROVIDED BY A BANKING COMPANY Nikitha Salsabila Kirana; Stefan A. Schenke
Diponegoro Journal of Accounting Volume 9, Nomor 4, Tahun 2020
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Abstract

This study aims to answer the main question by learning and analyzing broadly about the risks of the use of ICT systems in Mandiri Bank and also investigating the performance of services provided by this company. Further, There is a limitation which is about the technical risks that are excluded on this study.             Based on the results of this study, the main risk measure that can be applied to mitigate the impacts of the use of ICT systems risks in Mandiri Bank is the implementation of ISO 31000:2018 guidance to their operational risk model. And the suggestion for this research besides implementing ISO 31000:2018 is they should always listen to recommendations that come from their internal and external stakeholders who has the same goals to help Mandiri Bank overcome the effects of risks in the use of ICT systems.             However, in the end it can be considered from these analyses that Mandiri Bank already has a good performance of services that they give to the customers by preventing from the impacts of the use of ICT systems risks properly.
IMPLEMENTATION OF BLOCKCHAIN FOR INCREASING TRACEABILITY AT VEHGRO SUPPLY CHAIN Aprilio, Vito Ryan; Bergmans, Bettine
Diponegoro Journal of Accounting Volume 9, Nomor 4, Tahun 2020
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Abstract

Blockchain is a new technology where the presence is emerging around many business sectors. Although the origin of blockchain was to facilitate business in financial sectors, the technology has developed to suit other sectors besides financial so that it can help the organization to be more effective and efficient. The technology which acts as a distributed ledger enables transparency in the usage. In the middle of current situation where consumer is deman ding more and more from an organization to provide information, even worst by some cases of food contamination, this new technology that originally creates for financial sectors has evolved to help business in the food sector and others. If implemented properly to the supply chain management of a business, it can be beneficial in many ways. This thesis aims to see the effectiveness and efficiency of the implementation of blockchain in VehGro company. The author used literature review as a research method which analysed scientific journals, reports, and research.
PENGARUH TANGGUNGJAWAB SOSIAL PERUSAHAAN TERHADAP KINERJA KEUANGAN DENGAN TATA KELOLA PERUSAHAAN SEBAGAI VARIABEL MODERASI Agnes Janiartini; Muchamad Syafruddin
Diponegoro Journal of Accounting Volume 9, Nomor 4, Tahun 2020
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Abstract

The theoretical and empirical relationships between corporate social responsibility (CSR) and corporate financial performance are not without controversy. Yet, CSR activities are increasingly undertaken by a large number of firms, not only indeveloped countries but also inemerging countries. This paper aims to investigate the moderating effect of different aspects of corporate governance, which are foreign and state ownership, board size and board independence, on the relation ship between CSR and financial performance. This study uses secondary data from financial statements of manufacturing, agriculture, mining, wholesale and retail trade companies listed on Indonesia Stock Exchange in 2017-2018. The sampling method used is purposive sampling. The sample consists of 231 financial reports from 159 companies that listed in Indonesia Stock Exchange period 2017-2018. The analysis method that was used in this study was linear regression analysis. Before being conducted by regression test, it was examined by using classical assumption test are the normality, heterocedasticity, multicollinearity, and autocorrelation tests. Ordinary least squares regression results show that CSR activities affect the financial performance of firms positively. Furthermore, corporate governance features like foreign ownership, stateownership,board size and board independence strengthen the positive relationship between CSR and financial performance
PENGARUH KUALITAS FRAUD BRAINSTORMING SESSIONS TERHADAP KEMAMPUAN AUDITOR DALAM MENDETEKSI FRAUD DI LAPORAN KEUANGAN (Studi Empiris pada KAP di Semarang) Laksana, Anggit Chandra; Achmad, Tarmizi
Diponegoro Journal of Accounting Volume 9, Nomor 4, Tahun 2020
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This study aims to examine and determine the effect of fraud brainstorming sessions quality on the auditor's ability to detect fraud in financial statements. The sample used in this study was the auditor who worked on KAP in Semarang with a total of 68 respondents from 13 KAP. This study uses primary data in the form of answers to questionnaires given to respondents and uses purposive sampling method in the process of sampling. The analysis technique used in testing hypotheses is linear regression analysis. The results of this study indicate that the quality of fraud brainstorming sessions has a significant positive effect on auditor's ability to detect fraud in financial statements. This research shows that the higher the quality of fraud brainstorming sessions will increase the auditor's ability to detect fraud in financial statements.

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