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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 1,889 Documents
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ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KETEPATAN WAKTU DAN AUDIT DELAY PENYAMPAIAN LAPORAN KEUANGAN (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI Periode 2007-2011) Karina Mutiara Dewi; Sugeng Pamudji
Diponegoro Journal of Accounting Volume 2, Nomor 2, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this research is to analyze the factors that affect timeliness and audit delay of financial reports to the manufacturing companies listed on the Indonesia Stock Exchange. The examined factors of this research are profitability, solvability, company size, the size of a public accounting firm and auditor's opinion as the independent variables while the timeliness and audit delay as the dependent variables. The sample consists of 335 companies listed in the Indonesia Stock Exchange (IDX) and submitted financial reports to Bapepam consistently in the period 2007-2011. The data that was used in this research was secondary data and selected by using purposive sampling method. The analysis tool used is multiple regression analysis to measure audit delay, logistic regression to measure timeliness and spearman correlation to measure the relationship between audit delay and timeliness. The partial hypothesis test results show that solvability, auditor’s opinion, and the size of the public accounting firm have significant effect on audit delay, and size of firm and auditor’s opinion have significant effect on timeliness. The correlation result show that audit delay have significant effect on timeliness.
PENGARUH CORPORATE GOVERNANCE TERHADAP TAX AVOIDANCE PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2011-2015 Silvia Amalia; Aditya Septiani
Diponegoro Journal of Accounting Volume 7, Nomor 4, Tahun 2018
Publisher : Diponegoro Journal of Accounting

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Abstract

The company as a taxpayer has an obligation to pay taxes to the state in accordance with the applicable laws and regulations. The tax paid is important for the state as a source of state revenue to function as a driver of the country's economic growth and development, while for the company will be a reduction in corporate profits. Tax avoidance can be done legally by the management by observing existing tax regulations and then looking for weaknesses of the regulation to be used as tax evasion. The implementation of corporate governance in companies is important because it helps internal and external parties of the company to see whether the company follows the principles of good corporate governance, and also helps the government to see violations committed by the company in the company's financial statements.Based on agency theory, the concept of corporate governance is an agency conflict control effort, where corporate governance regulates and overcomes management behavior that prioritizes personal interests so that there can be harmony between the interests of shareholders and managers.The population in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2011-2015. The sampling method used is the probability method with the sampling technique using judgment sampling method. The number of companies that were sampled were 32 companies. Data taken from the company's annual report were analyzed using multiple regression analysis.The results of this study indicate that independent commissioners, audit committees, have a positive effect on tax avoidance, while institutional ownership, board of commissioners, and audit quality have a negative and significant effect on tax avoidance. Implications in this study are expected to provide information for users of related financial statements in policy making to help increase company value and improve, evaluate and improve management performance in the future.
PENGARUH UKURAN AUDITOR, AUDITOR SPESIALISASI INDUSTRI DAN INDEPENDENSI AUDITOR TERHADAP PRAKTIK MANAJEMEN LABA (STUDI KASUS PADA PERUSAHAAN YANG TERDAFTAR DALAM JAKARTA ISLAMIC INDEX TAHUN 2010-2012) Salman Ali; Adityawarman Adityawarman
Diponegoro Journal of Accounting Volume 3, Nomor 2, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

Earnings management rise as a direct consequence from the manager or preparers of financial statements to management accounting information efforts, especially, for the personal and / or company benefits. Earnings management occurs when managers use judgmen in financial reporting and transaction regulations to alter financial reports to mislead some stakeholders about the company's key financial performance, or to influence contractual outcomes that depend on reported accounting numbers.This research aimed to analyze the effect of auditor size, auditor industry specialization and auditor independence on earnings management using control variables, namely firm size , growth prospects, operating cash flow and leverage. This research use a company listed on the Indonesia Stock Exchange and incorporated in the Jakarta Islamic Index ( JII ) during 2010-2012 as samples, which is in accordance with the criteria established and acquired as many as 14 companies. This research uses multiple regression analysis test to determine the auditor size effect, auditor industry specialization and auditor independence on earnings management. Auditor size result reveals  positive and significants effect on earnings management, while the auditor industry specialization and auditor independence has no significant effect on earnings management. In control variables test, only the operating cash flows affect earnings management, While the company size, growth prospects and leverage does not affect the earnings management.
PENGARUH KOMPONEN ASET DAN KEWAJIBAN PAJAK TANGGUHAN TERHADAP BEBAN PAJAK KINI MASA DEPAN (Studi Empiris pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia pada tahun 2005-2011) Sari, Reny Kartika; Zulaikha, Zulaikha
Diponegoro Journal of Accounting Volume 4, Nomor 3, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the effect of the components of deferred tax assets and liabilities for future current tax over a three-year period (t+1, t+2, t+3). Deferred tax assets and liabilities arising from timing differences in the recognition of revenues and expenses based on financial accounting standards and tax laws. Deferred tax assets and deferred tax liabilities are recognized in the financial statements because it can lead to future tax payments to be larger or smaller. Sample of this study consists of 88 companies from manufacturing sectors listed on Indonesia Stock Exchange in 2005-2011. Multiple regression analysis is used to determine the effect of each component of deferred tax assets and liabilities for future current tax. The results show that deferred tax assets of post-employment benefits has negatively significant and deferred tax liabilities of accelerated depreciation has positively significant to future current tax. While the results for the deferred tax assets of accrued expenses do not affect future current tax. Future taxes paid related to the time reversal of deferred tax assets and liabilities. Accrued expenses may not be realized over a three-year period, so the deferred tax assets do not reverse.
DAMPAK PENGUNGKAPAN SUMBER DAYA MANUSIA TERHADAP REPUTASI PERUSAHAAN Rachmatika Pramuna M P; Surya Raharja
Diponegoro Journal of Accounting Volume 2, Nomor 3, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this research is to analyze the effects of human resource disclosure on corporate image. This study attempts to examine it with 1 independent variable (human resource disclosure) and 5 control variables such as : corporate size, leverage, ROA, type of industry and ownership concentration. This research is an empirical study with purposive sampling techniques in collecting data. The population is 133 companies listed in Indonesian Corporate Image Amard 2012 with excellent result. The data obtained from secondary data on the annual report of non-financial companies in 2011. After reduces with several criteria, 48 companies non-financial are determined as research samples. The analysis technique in this study uses a linear regression analysis with help from a program named SPSS. The result indicates that human resource disclosure is significantly influence on corporate image. Furthermore, control variabels like corporate size and ROA are signicantly influence on corporate image but leverage, type of industry and ownership conscentration are does not significantly influence on corporate image.
Pengaruh Tekanan Ketaatan, Kompetensi, dan Pengalaman terhadap Kualitas Audit Judgment (Studi pada BPK RI Perwakilan Provinsi Jawa Tengah) Devy Ardianti; Herry Laksito
Diponegoro Journal of Accounting Volume 5, Nomor 2, Tahun 2016
Publisher : Diponegoro Journal of Accounting

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Abstract

The research aims to examine empirically the influence of obedience pressure, competency, and  audit experience on audit judgment quality. In this research, researchers examined the quality of audit judgment in Audit Board of the Republic of Indonesia (BPK) Representative of Central Java Province.The sample was conducted by purposive sampling method. Collecting data was conducted by questionnare distributed directly to auditors as much 100 and only 60 questionnare replayed. This research found statistic result that was significantly positive from obedience pressure influence to audit judgement that was taken by auditor. For competency and audit experience have a positive and significant influence on audit judgment quality. Researchers suggest for future research in order to add more variable and than to extend the population.
PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE DAN INDEPENDENSI AUDITOR TERHADAP MANAJEMEN LABA Fachrony Fachrony; Herry Laksito
Diponegoro Journal of Accounting Volume 4, Nomor 4, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this research is to examine the influence of good corporate governance mechanisms like institutional ownership, managerial ownership, independent directors and audit committee towards earnings management in manufacturing companies. As well as to test the influence of auditor’s independency towards earnings management in manufacturing companies. Leverage, audit quality, profitability and company’s size used as control variable. The population in this study consists of all listed firms in Indonesia Stock Exchange in year 2010-2014. Sampling method used is purposive sampling. Based on the sampling criteria established that the companies that have the managerial ownership, as well as independent directors during the years 2010 to 2014 obtained by 45 companies. By using the method of merging data during 5 years of observation were obtained by 45 x 5 or obtained as many as 225 periods of data observations. After going through the stage of data processing, there are 11 outliers that should be excluded from the sample, so that the proper amount of the final sample is observed that as many as 214 of data observations. Data were analyzed using multiple regression analysis. The empirical result of this study show that institutional ownership and managerial ownership have positively significant influenced on earnings management. Independent directors has negatively significant influenced on earnings management. Audit committee and auditor’s independency had no significant influenced on earnings management.
PENGARUH MEKANISME CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA DAN PENGARUHNYA TERHADAP KINERJA PERUSAHAAN (Studi Empiris pada Perusahaan Manufaktur di BEI) Muchamad Danu Setiyanto Setiyanto; Rahardja Rahardja
Diponegoro Journal of Accounting Volume 1, Nomor 1, Tahun 2012
Publisher : Diponegoro Journal of Accounting

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Abstract

Agency conflicts that occur and the managers who misused skills can create earnings management that will ultimately lead to poor quality of corporate earnings. It can be seen from the many cases of corporate accounting reporting scandals that occurred in Indonesia. The objective of this study is to test the effect of corporate governance mechanisms on earnings management and its influence on corporate performance. The population in this study is all the companies in the Manufacturing sector registered a positive return on the Indonesia Stock Exchange, with the financial statements from 2008 to 2010. This study is a quantitative study using multiple regression analysis and simple regression, because this study is a replication of a composite type of research. Multiple regression analysis is used to test the effect of corporate governance mechanisms (skills of managers, the proportion of independent board, audit committees, and institutional ownership) of earnings management, while the simple regression is used to test the effect of earnings management on corporate performance. This study used DEA program, which is a program used to analyze the skills of managers through efficiency approach. The results showed that the skills of managers, the proportion of independent board and audit committee have a negative impact on earnings management, while the ownership of the results showed no significant constitutional, in other words had no effect on earnings management. Related to the performance of the company, based on the analysis conducted it could be concluded that the effect of earnings management on the performance of the company, such as a significant negative effect increasing earnings management, the lower the performance of the company.
FAKTOR-FAKTOR YANG MEMENGARUHI PENGUNGKAPAN MODAL INTELEKTUAL Hafza Neill Author; Agus Purwanto
Diponegoro Journal of Accounting Volume 6, Nomor 3, Tahun 2017
Publisher : Diponegoro Journal of Accounting

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Abstract

This study examines the relationship of financial statement informativeness, firm size, financial performance, risk, growth, leverage with intellectual capital disclosure. The population in this study consists of all non financial and non property companies in Indonesia Stock Exchange in 2015.  Total sample in this study is 256 samples of companies while the analysis test used by the writer is a model of multiple regression. The result shows a significant positive relationship between firm size, financial performance, and growth with intellectual capital disclosure. While, financial statement informativeness, risk, and leverage not significantly related with intellectual capital disclosure. This study contributes recent evidence concerning the factors influencing intellectual capital disclosure.
HUBUNGAN ANTARA CORPORATE SOCIAL RESPONSIBILITY DAN KINERJA KEUANGAN INDUSTRI KEUANGAN SYARIAH DI INDONESIA Dewi Rosarina Rosidi Putri; Adityawarman Adityawarman
Diponegoro Journal of Accounting Volume 3, Nomor 3, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

The aim of this study is to analyze the influence of CSR Disclosure on financial performance of companies in the next year. Financial Performance ratios which are used in this study are ROA and ROE. The population consists of all Islamic based companies which are included in Islamic Financial Industry, such as Islamic Financing Companies, Islamic Insurance Company, and Islamic Banking. The sampling method is puposive sampling and the finale amounts of the sample are 11 Islamic Bankings and 1 Islamic Financing Company. Linear Regression is used in this study in order to analyze the data. The results of this study indicate that CSR Disclosure has positively significant influence on ROE. On the other hand, CSR Disclosure doesn’t have a significant influence on ROA.

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