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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
 106   107   108   109   110 
PENGARUH KONVERGENSI IFRS DAN CLIENT ATTRIBUTES TERHADAP PENETAPAN BIAYA AUDIT EKSTERNAL Novriany Suhantinar, Tiara; Juliarto, Agung
Diponegoro Journal of Accounting Volume 3, Nomor 4, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

This research aims to test the influence of IFRS convergence and client attributes on the determination of external audit fees. Client Attributes in this research consist of financial distress, type of industry and number of subsidiaries. This research is based on research conducted by Gammal (2012), Kusharyanti (2012), Suharli and Nurlaelah (2008) with modifications on the variables and sample. In addition to client attributes, this research is modified by including  variables of IFRS convergence, financial distress and type of industry.The research used secondary data from the annual reports of all companies listed on the Indonesian Stock Exchange (IDX) from 2010 to 2013. Sampling method used in this study was purposive sampling. A total sample of 131 companies were used in analysis. The data is analyzed using multiple linear regression analysis.The result of this research show that IFRS convergence, type of industry and number of subsidiaries positively affect the determination of external audit fees. This study, however, does not find significant effect of financial distress on the determination of external audit fees.
ANALISIS PENGARUH PROFESIONALISME TERHADAP TINGKAT MATERIALITAS DALAM PROSES PENGAUDITAN LAPORAN KEUANGAN (Studi Empiris pada Auditor Eksternal di Kota Semarang) Marfin Sinaga; Jaka Isgiyarta
Diponegoro Journal of Accounting Volume 1, Nomor 1, Tahun 2012
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to determine the relationship between the professionalism of the auditor as an independent variable consisting of the dimensions of dedication, community affiliation, autonomy demand, belief self regulation, social obligation with the dependent variable, namely consideration of the level of materiality in the audit process financial statements. The respondents are a few professionals who work well as part-time jobs, junior auditor, senior auditor, supervisor, manager or partner at public accounting firm located in Semarang. Sampling was done using a type of non-probability sampling, to collect some important information provided by respondents. The questionnaire is a tool used to measure the variables. Analytical model used is multiple linear regression to determine whether there is a relationship between the auditor materiality level of professionalism and consideration in the process of auditing the financial statements. Based on the calculation and analysis conducted shows that there is a positive correlation between variables with a consideration of professionalism auditor materiality levels, including the dedication, the dimension, the dimension of independence, and relationships with other professions. Positive correlation between the independent variables with the dependent variable showed that the higher the professionalism of an auditor will be more appropriate then the auditor's consideration of materiality in auditing financial statements.
PERSEPSI MAHASISWA ATAS PENGARUH TEKNOLOGI INFORMASI TERHADAP KUALITAS INFORMASI AKUNTANSI DENGAN ETIKA PENGGUNA SEBAGAI VARIABEL MODERASI Pungkasih Titi Sari; Abdul Rohman
Diponegoro Journal of Accounting Volume 4, Nomor 2, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

The aim of this study was to obtain empirical evidence on student perceptions of the effect of information technology on the quality of information. In addition, this study was also conducted to obtain empirical evidence of how influential ethics users of interaction between information technology on the result of quality of information. In this study, the data collection method used is purposive sampling with respondents criteria should be accounting student, level education S1 and S2.  Esspecially  for  S1  which  has  been  taking  courses  in  Practical  Accounting  and  Auditing Practice. This study uses Accounting students S1 and S2 Diponegoro University as a population. Of the entire population of the samples was 114 respondents. The data obtained were analyzed using the SPSS statistical analysis of descriptive technical, test data quality, classical assumption, and the absolute difference test. The results of this study indicate that information technology under ethical users has a positive effect on the result of quality of accounting information by the students.
ANALISIS FAKTOR – FAKTOR YANG MEMPENGARUHI PEMBERIAN OPINI GOING CONCERN OLEH AUDITOR PADA AUDITEE Muthahiroh, Muthahiroh; Cahyonowati, Nur
Diponegoro Journal of Accounting Volume 2, Nomor 2, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to analyze and provide empirical evidence of the influence of litigation, audit client tenure, auditor reputation,disclosure, company size, audit opinion prior and audit lag to the granting of going concern opinion by the auditor. The research used 450 manufacturing companies listed on Bursa Efek Indonesia (BEI) from 2006-2011. Data were analyzed by logistic regression analysis. The result shows that the litigation, audit client tenure, auditor reputation, company size, disclosure and audit lag don’t have effect to the granting of going-concern audit opinion. While prior year audit opinion affect to the granting of going-concern audit opinion.
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.
PENGARUH PERBEDAAN LABA AKUNTANSI DAN LABA FISKAL (BOOK-TAX DIFFERENCES) TERHADAP PERTUMBUHAN LABA (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2009-2011) Pradipta Febiyanto; Nur Cahyonowati
Diponegoro Journal of Accounting Volume 3, Nomor 3, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the influence of book tax differences toward earning growth. Independent variables used in this study is temporary differences and permanent differences which are proxy of book tax differences, while the dependent variable is earnings growth.The population of this study is the manufacturing companies listed in Indonesia Stock Exchange in 2009-2011. Sampling conducted with a purposive sampling method. Based purposive sampling method, the sample obtained a total of 33 companies. The method of analysis that was used to test the independent variables influence the dependent variable is the multiple regression.The results showed that permanent differences is negative significant affect toward earnings growth. Temporary differences is negative significant affect toward earnings growth.
PENGARUH FINANCIAL DISTRESS DAN GOOD CORPORATE GOVERNANCE TERHADAP PRAKTIK TAX AVOIDANCE PADA PERUSAHAAN M ANUFAKTUR Rani Alifianti Herdian Putri; Anis Chariri
Diponegoro Journal of Accounting Volume 6, Nomor 2, Tahun 2017
Publisher : Diponegoro Journal of Accounting

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Abstract

Taxes are the biggest revenue source of state, so that practice of tax avoidance is strongly discourage by the government. But in fact, there are so many tax avoidance case done by companies that will make state get loss. This study aims to determine the effect of institutional ownership, managerial ownership and audit committee on tax avoidance simultaneously and partially in the automotive subsector listed in the Indonesia Stock Exchange (IDX) 2011-2015. The analytical method that was used are descriptive statistics and multiple linier regression analysis using SPSS. The results showed that financial distress gives positive effect significantly and managerial ownership gives negative effect significantly on tax avoidance. While board of directors give a result as it significantly positive on tax avoidance, hence board of committees and audit committee give negative effect on tax avoidance.
FAKTOR – FAKTOR YANG MEMPENGARUHI JOB SATISFACTION AUDITOR DAN HUBUNGANNYA DENGAN PERFORMANCE DAN KEINGINAN BERPINDAH KERJA AUDITOR Ershita Wulandarie; Herry Laksito
Diponegoro Journal of Accounting Volume 2, Nomor 4, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the factors that influence auditor’s job satisfaction, the effects job satisfaction on performance and turnover intentions, and how far the performances moderate the relationship between job satisfaction and turnover intention. The unit of analysis from this study is the auditor who worked on KAP in Semarang. The number of samples is 45 auditors and the data processed using SPSS. The analysis performed included tests of validity, test reliability, test classic assumptions, multiple linear regression analysis including the f test, t test, and coefficient of determination. The results of the analysis of the study can be seen that the variable consideran leadership style, structure leadership style, time budget pressures, audit complexity, and performance have a significant effect on job satisfaction. While the variable work culture of has a negative significant on job satisfaction. If the auditors are satisfied with the work, then their turnover intentions will be low. Related to the effect of performance on the relationship between job satisfaction and turnover intention, this study find evidence that performance moderate the relationship between job satisfaction and turnover intention in accounting firms. It means the negative relationship between job satisfaction and turnover intention depends on the the level of the performance.
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.
PENGARUH MEKANISME PENGAWASAN STAKEHOLDER TERHADAP TINDAKAN AGRESIVITAS PAJAK Noor Faizah Ariyani; Puji Harto
Diponegoro Journal of Accounting Volume 3, Nomor 4, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the influence of stakeholder’s oversight mechanism consisting of: board of commissioner meeting frequency, audit committee independence, audit committee competency, audit committee meeting frequency, auditor specialization in industry, audit tenure, leverage and litigation concentration on  tax aggressiveness which measured by cash effective tax rate (CETR).The population of this research are listed manufactured companies in Indonesian Stock Exchange (IDX) in the year 2010-2013. Based on purposive sampling method, there are 120 companies fulfilling the criterions. This research used multiple linear regression analysis. The result of this research indicates that audit committee competency and auditor specialization in industry have a negative and significant effect to tax aggressiveness. Audit tenure have a positive and significant effect to tax aggressiveness. While other variables do not have significant effect to tax aggressiveness

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