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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
MEKANISME TATA KELOLA PERUSAHAAN DAN AUDIT REPORT LAG Rezaldy Adhyasa; 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 role of corporate governance in the delay of audit reports. The population in this study consisted of all manufacturing companies on the Indonesia Stock Exchange for the period 2015 - 2017. Sampling was conducted using a purposive sampling method. The total sample of this research is 243 companies.            This study uses multiple regression analysis for hypothesis testing. The results of this study indicate that the size of the audit committee, the type of auditor, company performance, and the number of board meetings have a negative and significant effect on ARL. Meanwhile, the independence of the board and the number of audit committee meetings had a significant positive effect on ARL. Audit committee qualifications do not affect the audit report lag level.
ANALISIS TRANSPARANSI FISKAL TERHADAP LAPORAN BELANJA PERPAJAKAN (TAX EXPENDITURE REPORT) DI INDONESIA Mariani Mariani; Endang Kiswara
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 determine differences in tax expenditure report before and after being updated. This research also aims to determine whether the estimated tax expenditure is in accordance with the policy objectives. This descriptive research is a form of non-hypothesis research so it does not require the formulation of a hypothesis. So, researchers only use descriptive statistical analysis methods to provide an overview of the data presented with a minimum value, maximum value, means and standard deviations. Based on the results of research that has been done, the most estimated ta expenditure is used to improve people’s welfare. In addition, there are differences in the estimated value of tax expenditure from the tax expenditure reports for 2016-2017 and 2018.
ANALISIS HUBUNGAN ANTARA CORPORATE SOCIAL RESPONSIBILITY (CSR) DAN MANAJEMEN LABA DENGAN KUALITAS AUDIT SEBAGAI VARIABEL MODERASI Arfian Kurnia Pratama; Rr. Karlina Aprilia Kusumadewi
Diponegoro Journal of Accounting Volume 9, Nomor 4, Tahun 2020
Publisher : Diponegoro Journal of Accounting

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The purpose of this study is to examine the relationship of corporate social responsibility (CSR) on earnings management and the impact of audit fee and audit firm size on the association between corporate social responsibility (CSR) and earnings management. The dependent variable that used in this study is earnings management. Corporate social responsibility (CSR) used as independent variable. Furthermore, this study used audit fee and audit firm size as a moderating variable. The sample in this study consists of 164 manufacture companies that listed on Indonesia Stock Exchange in the period 2017-2018. The data that used in this study was secondary data and selected by using purposive sampling method. The technique of analysis used for examining the hypothesis was multiple regression analysis Based on the empirical results of this study show that corporate social responsibility (CSR) has positive not significant influence on earnings management. This study did not find the association of audit fee between corporate social responsibility (CSR) and earnings management, but this study found the association of audit firm size between corporate social responsibility (CSR) and earnings management.
ANALISIS FAKTOR-FAKTOR PENGARUH MINAT PENGGUNAAN SISTEM INFORMASI AKUNTANSI BERBASIS E-COMMERCE PADA APLIKASI SHOPEE DENGAN MENGGUNAKAN TECHNOLOGY ACCEPTANCE MODEL (TAM) Angela Deananda Putri Budiastuti; Dul Muid
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 interest in using accounting information system based on e-commerce in Shopee with Technology Acceptance Model (TAM). Data collection is done by giving a questionnaire to respondent as Shopee user in Semarang city. 201 respondents were obtained by purposive sampling method. Data measurement is using multiple regression analysis in SPSS.The results showed that Perceived Ease of Use, Trust, and Attitude Towards Using have positive effect in interest of use, whereas Perceived Usefulness and Risk have no significant effect in interest of use. Interest of using Shopee influenced by ease, trust, and acceptance attitude in using Shopee. Perecived usefulness has no significant influence in interest, whereas the existence of risk in Shopee will inhibiting the interest in using Shopee
PENERAPAN SISTEM E – FILLING SEBAGAI PEMEDIASI HUBUNGAN ANTARA SIKAP WAJIB PAJAK DAN KEPATUHAN WAJIB PAJAK ORANG PRIBADI (KPP Pratama Semarang Gayamsari) Muhamad Reza Mahendra Suhardi; Herry Laksito
Diponegoro Journal of Accounting Volume 9, Nomor 4, Tahun 2020
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Abstract

This study aims to examine the mediating role of adoption of an e – filling in the relationship between attitude toward using and tax compliance of individual taxpayer at KPP Pratama Gayamsari Semarang. TAM (Technology Acceptance Model) defined by Davis is technology acceptance theory that used in this research. Type of research in used a quantitive research approach with data colleting using questionnaires and data analysed using path analysis. Data obtained  from individual taxpayers registered at KPP Pratama Gayamsari Semarang covering Pedurungan, Gayamsari, and Genuk sub-district with close-ended questions were used. E – questionnaires were received 110 and were analysed with the help of SPSS v25. A significant positive relationship was observed between attitude toward use and tax compliance. A significant positive relationship was observed between adoption of an e - filling and tax compliance. The result of examined of the adoption of an e – filling as mediating variable using path analysis indicated that adoption of an e – filling had indirectly effect between attitude toward use and tax compliance of individual taxpayer at KPP Pratama Gayamsari Semarang
PENGARUH MODAL INTELEKTUAL, KEPEMILIKAN MANAJERIAL, KEPEMILIKAN INSTITUSIONAL, DAN MASA JABATAN DEWAN KOMISARIS TERHADAP KINERJA KEUANGAN PERUSAHAAN Alif Nur Krishnamurti; Totok Dewayanto
Diponegoro Journal of Accounting Volume 9, Nomor 4, Tahun 2020
Publisher : Diponegoro Journal of Accounting

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The purpose of this study is to examine whether Intellectual Capital, Managerial Ownership, Institutional Ownership, and Board of Commissioners' Masa jabatan affect the Company's Financial Performance and company firm size and leverage as a control variable.The population in this research consists of all manufacturing companies on the Indonesia Stock Exchange in the 2015-2017 period. Sampling was done using a purposive sampling method. The total sample of this research is 210 companies.This study uses multiple regression analysis to test hypotheses. The results of this study indicate that Intellectual Capital has a positive and significant influence on the Company's Financial Performance. Meanwhile, Managerial Ownership, Institutional Ownership, and Board of Commissioners' Masa jabatan have no influence on the Company's Financial Performance
PENGARUH MEKANISME CORPORATE GOVERNANCE TERHADAP KONSERVATISME AKUNTANSI Frans Dwiki Gabriel Rajagukguk; Abdul Rohman
Diponegoro Journal of Accounting Volume 9, Nomor 4, Tahun 2020
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Abstract

The purpose of study was to examine the effect corporate governance mechanism on accounting covervatism at financial company.This research using a sample of 185 financial companies listed on the Indonesian Stock Exchanged in periode 2016-2018. Sampling was done using a purposive sampling method and then the analisis technique used multiple regression analyze. The result of this research show the board of commisioners, public ownership and the types of auditor has a negative effect and then independence of the board of commisioners  have a effect positive on accounting conservatism.
PENGARUH STRUKTUR KEPEMILIKAN, DIVERSITAS GENDER DEWAN KOMISARIS, DAN VALUE CREATION TERHADAP FINANCIAL DISTRESS Ghazna Jullab Khorraz; Totok Dewayanto
Diponegoro Journal of Accounting Volume 9, Nomor 4, Tahun 2020
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Abstract

This study aimed to examine the impact of  institutional ownership, managerial ownership, foreign ownership, goverment ownership, gender diversity board of commisioner and value creation the posibility of financial distress. This study use leverage as control variable The population in this study includes all companies listed on Bursa Efek Indonesia (BEI) in 2015-2018. The samples conducted by purposive sampling method. Criteria for financial distress company is a company with Altman-Z score under 1,81 in the reporting period. The sample used in this study were manufacturing companies that have availability annual report in 2015-2018. The total sample is 316 companies, which consists of 158 companies financial distress as well as 158 non-financial distress companies with similar industry and accounting reporting period. The analysis technique used is logistic regression.The results of anlysis showed that the variables of institutional ownership, foreign ownership and value creation in a significant negative effect on the possibility of financial distress, while variable managerial ownership, goverment ownership, and gender diversity board of commisioner not significantly affect the financial distress.
PENGARUH SIZE, LEVERAGE, PROFITABILITY, INVENTORY INTENSITY, CORPORATE GOVERNANCE, DAN CAPITAL INTENSITY RATIO TERHADAP MANAJEMEN PAJAK (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2016-2018) Rizky Wijayanti; Dul Muid
Diponegoro Journal of Accounting Volume 9, Nomor 4, Tahun 2020
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Abstract

This study aims to examine the factors that affect the company’s management taxations using effective tax rate as an indicator. There are several factors used in this research consisted of size, leverage, profitability, inventory intensity, corporate governance, and capital intensity ratio. The purpose of this study is to empirically examine whether size, leverage, profitability, inventory intensity, corporate governance, and capital intensity ratio affect the taxations management in manufacturing companies listed in Indonesia Stock Exchange. The analysis technique that being used to test the hypotheses is multiple linear regression analysis. The result shows that inventory intensity disclosure has significant on taxations management, size, leverage, profitability, corporate governance, and capital intensity ratio has no significant influence on taxations management.
SIKLUS KONVERSI KAS, PROFITABILITAS DAN NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR DI BEI Elfita Rahmantika; Agung Juliarto
Diponegoro Journal of Accounting Volume 9, Nomor 4, Tahun 2020
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Abstract

This study aims to determine about cash conversion cycle, profitability and firm value in manufacturing firms that have been listed on the IDX. This study uses two research models, cash conversion cycle as an independent variable and firm profitability as a dependent variable in the first model, and firm profitability as an independent variable and firm value as a dependent variable in the second model. This quantitative research is using a secondary dataset in the form of annual reports taken from the idx.co.id site. There are 82 samples that fit into the criteria out of 147 populations of manufacturing firms that have been listed on the IDX during 2014-2016. This study used a simple linear regression analysis and SPSS 21.The results showed that the cash conversion cycle has a significant negative effect on firm profitability, and the firm profitability has a significant positive effect on firm value.

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