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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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KESENJANGAN HARAPAN AUDIT BERDASARKAN PERSEPSI AUDITOR INSPEKTORAT DAN PEMAKAI LAPORANNYA (Studi pada Pemerintah Kota Denpasar, Pemerintah Kabupaten Gianyar) Hutabarat, Jeremy A.S.; Yuyetta, Etna Nur Afri
Diponegoro Journal of Accounting Volume 2, Nomor 1, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this study is to explore the existence of audit expectation gap based on perception, between internal uditors and the users of performance audit report, in accountability and audit concept, including auditor independece, auditor competence, materiality, audit evidence, perfomance audit, and audit report, in the regional government of The City of Denpasar and The Regency of Gianyar. The population in this study are the internal auditors and the heads of agencies as the user of audit report, of both regional governments. The samples used are 38 respondents of internal auditors and 42 respondents of heads of agencies. This study uses primary data obtained by questionaire distributed drectly to the respondents. The hypothesis tested with Mann – Whitney U test. The results of this study are :1. There is an audit expectation gap in materiality, between internal auditors and the heads of agencies as the users of perfomance audit reports in The City of Denpasar and The Regency of Gianyar.2. There is no audit expectation gap in accountability, auditor independence, and perfomance audit, between internal auditors and the heads of agencies as the users of perfomance audit reports in The City of Denpasar and The Regency of Gianyar.
PERSPEKTIF TEORI PERILAKU TERENCANA TERHADAP NIAT WAJIB PAJAK ORANG PRIBADI UNTUK MELAKUKAN PELANGGARAN PAJAK Aprilia Maha Saputri; Endang Kiswara
Diponegoro Journal of Accounting Volume 8, Nomor 1, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

The study aims to analyze the factors that affect the taxpayers intentions to engege in tax foul based on their perception in the perspective of the theory of planned behavior. This study adopt the framework of a previous study conducted by Alleyne and Harris (2017) and add behavior variable. This study using 4 exogenous variable that attitude, subjective norm, perceived behavior control and moral obligation with 2 endogenous variables, namely taxpayers intentions to engege in tax foul and uncomplience tax behavior.The population of this study is the taxpayers that conducting business and/or freelance at KPP Pratama Semarang Candisari. The sampling is carried out by convenience sampling method. The Primary data is collectedby using questionnaire. The number of observation that is collected are 100 questionnaire. The Partial Least Square (PLS) v. 3.2.7 and SPSS v.23.0 are used to test the hypotheses.The finding show that attitude, perceived behavior control, and moral obligation have significant effect to the the taxpayers intentions to engege in tax foul. taxpayers intentions to engege in tax foul have significant effect to uncomplience tax behavior. While the other variable, namely subjective norm does not significant effect to the the taxpayers intentions to engege in tax foul.
PENGARUH INTELLECTUAL CAPITAL TERHADAP RETURN SAHAM MELALUI KINERJA KEUANGAN PADA PERUSAHAAN REAL ESTATE DAN PROPERTI YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2010-2012 Nalal Muna; Andri Prastiwi
Diponegoro Journal of Accounting Volume 3, Nomor 2, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

This research has main object to determine the effect of intellectual capital on stock returns of financial performance as an intervening variable. This study uses a component of intellectual capital as independent variable, which consists of Human Capital Efficiency (HCE), Capital Employed Efficiency (CEE), and Structural Capital Efficiency (SCE). Whereas, the the stock return used in this study as dependent variable, while financial performance is used as an intervening variable is measured by return on equity (ROE) and Earning Per Share (EPS).Real estate and property companies listed on the Indonesian Stock Exchange (IDX) in the period between the years 2010-2012 is used as study samples. Data was collected using purposive sampling method. Based on these criteria then as many as 26 companies chosen as samples in this study. The analytical tool used was Partial Least Square (PLS).The results show that (1) the HCE and CEE positive effect on ROE and EPS, (2) SCE has no effect on ROE and EPS, (3) HCE and SCE has no effect on stock returns, (4) CEE negarif effect on stock returns, (5) ROE mediate the relationship HCE and CEE on stock returns, but the ROE is not able to mediate the relationship SCE on stock returns (6) EPS is not able to mediate the relationship HCE, CEE, and SCE on stock return .
HUBUNGAN ANTARA INTEGRITAS INFORMASI DENGAN JUDGMENT ATAS KINERJA DAN KEYAKINAN JUDGMENT DARI AUDITOR BADAN PEMERIKSA KEUANGAN RI Noviana Dias Susanti; Faisal Faisal
Diponegoro Journal of Accounting Volume 4, Nomor 3, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

Information integrity becomes one of the important aspects to  be  considered  when  making decisions in some areas of the accounting profession. Information integrity refers to the belief that a representative on the information presented to the user. Information integrity impairment in the financial statements, that is a summary of the various accounting transactions, are vulnerable place. Therefore, the accounting professional (including auditors) is expected to have the ability to identify the limitations of the information provided. Information integrity has several attributes. This study examines the effect of the four attributes of information integrity (completeness, currency, accuracy, and authorization) on performance judgment and judgment confidence of the auditor at the Audit Board of the Republic of Indonesia (BPK RI).Research conducted on the auditors who are conducting  education and training at the BPK Training Center in Yogyakarta. The number of respondents in this study were 56 respondents. This study uses primary data in the form of a questionnaire. MANOVA analysis testing techniques used to prove the research hypothesis.The  results  show  that  there  is  a  relationship  between  the information  integrity  with  the performance judgment and judgment confidence. However, in this study, the auditor does not consider the four attributes of information integrity in assessing the performance and confidence ratings. The auditor considers elements of completeness, accuracy, and authorization information in its judgment, while the element currency is not present. There are many things that may cause the results of these tests, including factors experience of auditos, technical ability auditor, the auditor's knowledge, and so on.
PENGARUH EARNINGS MANAGEMENT TERHADAP NILAI PERUSAHAAN DIMODERASI DENGAN PRAKTIK CORPORATE GOVERNANCE (Studi Empiris Pada Perusahaan Non Keuangan yang Terdaftar di Bursa Efek Indonesia Tahun 2008 – 2011) Sri Lestari, Lulus; Pamudji, Sugeng
Diponegoro Journal of Accounting Volume 2, Nomor 3, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

The aims of this research are empirically to find out the influence of earnings management on the firm’s asset, the practice of corporate governance upon the firm’s asset and the influence of practices of corporate governance on the relation between earnings management and the firm’s asset in a hope for understanding the rule of practices of corporate governance toward the practice of earnings management performed by the firm in an effort to increase the firm’s assets. The samples of this research are primarily non financial companies listed in Indonesia Stock Exchange around the years 2008 – 2011. Samples are gathered using the method of purposive sampling and acquired 152 companies. Hypothesis is tested by the use multiple regression analysis. The research reveals that corporate governance has significant effect on the firm’s asset with independent commissioner variable and institutional ownership. Managerial ownership tends to lower the firm’s asset while audit quality certainly increases the asset. Independent commissioner, audit quality, and institutional ownership are among those moderating variables applied for earning management and the firmsassets while managerial ownership is out of moderating variable. Earning management can be minimized by mechanisms of monitoring conducted by independent commissioner, audit quality and institutional ownership. 
ANALISIS PERBANDINGAN TINGKAT EFISIENSI BANK UMUM SYARIAH DAN BANK UMUM KONVENSIONAL DI INDONESIA (Studi Empiris pada Perusahaan Perbankan yang Terdaftar di Bank Indonesia Tahun 2011-2013) Reza Adi Nugraha; Adityawarman Adityawarman
Diponegoro Journal of Accounting Volume 5, Nomor 3, Tahun 2016
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to determine the differences between Islamic banks with conventional banks are based on the level of efficiency of each type financial institutions in the period 2011-2013 in Indonesia.This study using the Data Envelopment Analysis in determining the values of efficiency at each banking company that is used as a sample in the study. The sample used in this study was 22 banking companies of which consists of 11 islamic banks and 11 other samples are conventional commercial banks, each of which is a bank of the same category and has total assets most closely with their respective Islamic banks in 2011. The sample was determined by purposive sampling method with certain and considerations. The data used in this research is secondary data obtained from financial statements published by each bank. Data obtained from the financial statements of each bank is used to measure the efficiency of each bank. After each bank efficiency values are known, the values are then analyzed  using independent sample t-test.The results showed that the test based on independent sample t-test, the efficiency of each type of banking does not have significant differences. The tesults of this research in line with several pervious studies which showed that there was no significant difference in the level of efficiency in the banking institutions that use Islamic basis and conventional banking institutions.
PENGARUH PERBEDAAN TEMPORER ANTARA LABA AKUNTANSI DENGAN LABA KENA PAJAK TERHADAP PERTUMBUHAN LABA KE DEPAN (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia 2010-2012) Niko Ariston Depari; Zulaikha Zulaikha
Diponegoro Journal of Accounting Volume 4, Nomor 4, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the effect of temporary differences between accounting income and taxes income for future earning growth. The independent variable of this study is deductible temporary differences and taxable temporary differences, the dependent variable is future earning growth, and the control variable are size and leverage. Deductible temporary differences measured by total deductible temporary differences divided by total assets. Taxable temporary differences measured by total taxable temporary differences divided by the total assets. Size measured by logarithm of total assets, and leverage measured by total long-term debt divided by total assets. While this study is the dependent variable future earnings growth as measured by the percentage of profit growth in the coming years.  Sample of this study consists of 432 companies from manufacturing sectors listed on Indonesia Stock Exchange in 2010-2012. Samples were selected using purposive random sampling method with certain criteria, and gained as much as 156 companies that meet the criteria. The analysis technique is multiple regression analysis.Results of the analysis showed that the variable deductible temporary differences significant positive effect on future earnings growth and taxable temporary differences significant negative effect on future earnings growth. Based on these results mean future earnings growth is affected temporary differences.
PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, DAN LEVERAGE TERHADAP SUSTAINABILITY DISCLOSURE Rr. Naidia Astrinita Wulandari; Aditya Septiani
Diponegoro Journal of Accounting Volume 6, Nomor 4, Tahun 2017
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to analyze the effect firm size, profitability and leverage to sustainability disclosure. Firm size, profitability, and leverage as independent variables is measured using a log from total aset, ROA, and book value of financial debt to total assets ratio. Sustainability disclosure acts as a dependent variable measured using GRI values. The sample in this study is based on companies listed on the Indonesia Stock Exchange which issued sustainability disclosure in 2013-2015. Sample selection method used is purposive sampling method. This research uses analytical technique that is ordinary least square. The results revealed that the firm size positively affect sustainability disclosure. However, profitability and leverage has no effect on sustainability disclosure.
PENGARUH TAX AVOIDANCE JANGKA PANJANG TERHADAP NILAI PERUSAHAAN DENGAN KEPEMILIKAN INSTITUSIONAL SEBAGAI VARIABEL PEMODERASI (Studi Empiris Pada Perusahaan Manufaktur yang terdaftar di BEI periode 2011-2012) Ari Putra Permata Simarmata; 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 long-run tax avoidance on firm’s value with institutional ownership as moderating variable. Variables examined in this research consisted of tax avoidance which measured with cash effective tax rate (CashETR) and for the long-run tax avoidance calculated usingcumulative 10 years, firm value as measured using Tobins’Q, and institutional ownership. The sample which is used in this research was extracted with using purposive sampling method. After reduces with several criteria, 34 firms are determined as samples. The test results showed that short-run tax avoidance effect on long-run tax avoidance, and institutional ownership effect on firm value. Meanwhile, long-run tax-avoidance does not significant effect on firm value and there is not any increase in firm value after a practice of long-run tax avoidance, also variable of institutional ownership can not strengthen the relationship between long-run tax avoidance on firm value.
PENGARUH KUALITAS LABA AKUNTANSI TERHADAP EFISIENSI INVESTASI PERUSAHAAN DENGAN RISIKO LITIGASI SEBAGAI VARIABEL MODERATING (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Tahun 2011-2012) Risha Aristiani N; Agus Purwanto
Diponegoro Journal of Accounting Volume 4, Nomor 3, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

This study examines the moderating effect of litigation risk on the influence of earning quality on investment efficiency. Litigation risk mitigates agency problems and promote greater earning quality. Higher litigation risk would strengthen the influence of earning quality on investment efficiency. Manager avoid litigation because it raises costs. That’s why income statement will be approached with the actual state of the company so that it can be used as a proper basis for making investment decisions. The result indicates litigation risk had significant negative to the influence of earning quality on Investment efficiency. This negative effect states that the higher litigation risk would reduce accrual quality on investment efficiency. In other words, earning quality will further improve corporate investment efficiency. Litigation risk has a role to influence managers to disclose earning.

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