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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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DAMPAK CORPORATE GOVERNANCE TERHADAP PROFITABILITAS PERBANKAN SYARIAH INDONESIA TAHUN 2007-2011 Virda Rakhma Septiputri; Siti Mutmainah
Diponegoro Journal of Accounting Volume 2, Nomor 2, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the impact of corporate governance mechanisms: size of theboard of directors, board of commissioners size, proportion of independent commissioners, size ofthe Sharia Supervisory Board, and the reputation of the Public Accounting Firm on profitability asmeasured by Return on Equity (ROE).This study is an empirical research with the pooling technique in data collection. Dataobtained from the financial statements and the annual report Sharia Commercial Bank the periodof 2007 to 2011 with total 30 data. Multiple regression analysis was conducted by using SPSSversion 16 for Windows.The test results showed that size of the board of directors has positive and significanteffect to profitability.
PENGARUH CORPORATE SOCIAL RESPONSIBILITY LINGKUNGAN DAN SOSIAL TERHADAP KINERJA KEUANGAN PERUSAHAAN DENGAN TATA KELOLA CORPORATE SOCIAL RESPONSIBILITY SEBAGAI VARIABEL MEDIASI (Studi Empiris Seluruh Perusahaan Terdaftar di Bursa Efek Indonesia pada Tahun 2013-2016) Kevin Dio Putrawieka; Imam Ghozali
Diponegoro Journal of Accounting Volume 7, Nomor 4, Tahun 2018
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the mediating effects of the CSR governance performance in influencing the direct relationship between CSR environtemtally-oriented performance and CSR socially-oriented performance toward corporate financial performance. The independent variables in this research are CSR environtmentally-oriented performance and CSR socially-oriented performance. Mediation variable in this research is CSR governance performance. While the dependent variable used in this study is corporate financial performance.This study uses secondary data from financial statements of companies listed on the Indonesia Stock Exchange and Bloomberg database. The selected samples collected from all companies that publish its financial statements and present data on ESG CSR performance which consists of environmental, social, and governance reporting in 2013-2016 respectively and available in Bloomberg. This study uses multiple regression analysis, path analysis, and Sobel test to examine the relationship between independent variable, mediation variables, and dependent variable.The results showed that CSR environtmentally-oriented performance and CSR socially-oriented performance has a positive effect on the corporate financial performance. Furthermore, the mediation variable, CSR governance performance mediate the positive relationship between both variables independent and corporate financial performance.
ANALISIS PENGARUH KOMPENSASI EKSEKUTIF, KEPEMILIKAN SAHAM EKSEKUTIF DAN PREFERENSI RISIKO EKSEKUTIF TERHADAP PENGHINDARAN PAJAK PERUSAHAAN Umi Hanafi; Puji Harto
Diponegoro Journal of Accounting Volume 3, Nomor 2, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aim to obtain empirical evidence about the influence of executive compensation, executive ownership and  risk preference of executive to corporate tax avoidane. The population of this study was al companies listed in Indonesian Stock Exchange in 2010-2012. Sample consists of companies in property, real estate and building construction. This sector chosen because of high growth in that sector than any business sector such as plantation and mining. The growth of property, real estate and building construction industry also increases, 29% in 2010 increased to 32% in 2011 and 51% in 2012. But the growth is not followed by increased effective taxes rate. Effective taxes rate amounting to 29% in 2010 decreased to 27% in 2012. Hypothesis testing used multiple regression analysis with dummy variables. The result of this study show that executive compensation and executive ownership have significant and posisitive effect on tax avoidance. Executive who have the risk preference of risk taker also have significantly positive on tax avoidance.
PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP PENGHINDARAN PAJAK PERUSAHAAN Lie Liana Permata Sari; Agustinus Santosa Adiwibowo
Diponegoro Journal of Accounting Volume 6, Nomor 4, Tahun 2017
Publisher : Diponegoro Journal of Accounting

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Abstract

This study is aimed to examine the effect of corporate social responsibility (CSR) on corporate tax avoidance. In this research, there are independent variables used to disclosure of social responsibility, CSR and CSR Economic dimension, Social dimension. While the dependent variable, in this research is tax avoidance which was measured using the size of effective tax rates. The data of this study were taken from the manufacturing sub-sectors listed on the Indonesia Stock Exchange in 2013-2015. Study’s samples were selected by purposive sampling method; it acquired 35 companies per year that meet the criteria. This study used multiple linear regressions to examine whether CSR and CSR Economic and Social Dimensions have an influence on Corporate Tax Avoidance. The results showed that the independent variables CSR, CSR dimensions of Economy, CSR dimensions of Social that simultaneously affect the tax evasion by proxy of Effective tax rate on manufacturing sub-sectors listed in Indonesia Stock Exchange
PENGARUH KETERLIBATAN AUDITOR INTERNAL DALAM MANAJEMEN RISIKO PERUSAHAAN Yosua Hasudungan Nainggolan; Endang Kiswara
Diponegoro Journal of Accounting Volume 2, Nomor 3, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

This study is to examine and give evidence empirical on the influence of level involvement of internal auditor and characteristic relations with auditor internal audit committee against reporting damage procedure risk management company. This research is replication of research de Zwaan, et al( 2009 ) who examines about the role of internal auditor in risk management companies in Australia with test level involvement of internal auditor in risk management and characteristic relations with auditor internal audit committee. On current internal auditors should role well based on procedure and duty anyway because almost any company currently has implemented risk management company ( ERM ).There are 2 variables in this research, namely the levels the involvement of internal auditor with an indicator ERM  roles and characteristic of relations with the auditors internal audit committee with an indicator the level of objectivity. The population of this research is the internal auditor and audit committee working state companies. A sample of research accounts for 47 one who will next measured based on high and low level of involvement in the company, they risk management weak and strong their relationships with audit committee. The method used is a 2-way ANOVA method.            Based on the results of the study can be obtained from the conclusion that the internal auditor's engagement level high in ERM influential negatively to reporting procedures, the risk of damage while the characteristics of the internal auditor's relationship with the audit committee has no effect on the reporting of the damage risk procedures. The implication of this research is the internal auditor should not be too involved in the risk management process and the level of objectivity that should always be observed, although there is a strong relationship with the audit committee. 
PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, TIPE INDUSTRI, KEPEMILIKAN TERKONSENTRASI, SEKTOR PERUSAHAAN DAN UMUR LISTING TERHADAP TINGKAT PENGUNGKAPAN PADA WEB-BASED CORPORATE REPORTING Kurnia Tri Widayanti; Agung Juliarto
Diponegoro Journal of Accounting Volume 5, Nomor 3, Tahun 2016
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the effects of firm size, profitability, industry type, ownership concentration, sector, listing age on the level of web-based corporate reporting disclosure. Disclosure on web-based corporate reporting is the information provided to stakeholders in the form of financial and non financial information on corporate website.  Some benefits of web-based corporate reporting disclosure are to provide timely information and reduce asymmetry of information between managers and investors, reduce agency costs and improve management oversight. The population in this study were all publicly listed companies on the Indonesia Stock Exchange (IDX) 2014. Samples were selected based on predetermined criteria which company that has a website and discloses its annual report and has complete data sets. The number of companies used as samples were 407 companies. Regression analysis was used as a main analysis tool.The results of this study find that profitability, industry type and ownership concentration have significant effects on the level of disclosure on web-based corporate reporting. However, this research does not find evidence that company size, sector and listing age effect the level of disclosure on web-based corporate reporting.
PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP PROFITABILITAS PERUSAHAAN (Studi Empiris pada Perusahaan Peserta Corporate Governance Perception Index (CGPI) Tahun 2012) Tangguh Wicaksono; Raharja Raharja
Diponegoro Journal of Accounting Volume 3, Nomor 4, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this study is to determine whether the GCG (GCG) has a significant effect on the profitability of the company. GCG in this case is proxied  with the size of the board of directors, board of comissioner and audit committee. While the profitability variable is proxied by ROE (Return On Equity).The population of this research is companies listed in Corporate Governance Perception Index (CGPI) in 2012. Total observation of this study is 58 companies. Sampling technique using purposive sampling method. Data analysis techniques performed by hypothesis testing using multiple linear regression or OLS (Ordinary Least Square).  Based on the survey results revealed that corporate governance variables do not have significant impact to the profitability of the company.
PENGARUH PROFITABILITAS, LEVERAGE, STRUKTUR KEPEMILIKAN DAN STATUS PERUSAHAAN TERHADAP PENGUNGKAPAN LAPORAN KEUANGAN PADA PERUSAHAAN MANUFAKTUR DI INDONESIA Purwandari, Arum; Purwanto, Agus
Diponegoro Journal of Accounting Volume 1, Nomor 1, Tahun 2012
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this study was to analyze the influence between profitability ratio, leverage ratio, public ownership, institutional ownership, managerial ownership, the corporate status and the disclosure of the financial statements in manufacturing companies. The population on this research were 148 manufacturing companies in Indonesia Stock Exchange within period 2009-2010. The sample size was determined by purposive sampling method which based on certain criteria, consisted of 98 companies for 2-years study (2009-2010). So the collected data were (n) = 2 x 98 = 196. The results showed that there were no significant influence between profitability, leverage, corporate status and the index Wallace partially. Other findings showed that there ware a significant influence between the public ownership, institutional ownership, managerial ownership and the index Wallace partially.
PENGARUH MANAJEMEN MODAL KERJA TERHADAP PROFITABILITAS (Studi Empiris pada Perusahaan Manufaktur Sektor Industri Dasar dan Kimia yang Terdaftar di Bursa Efek Indonesia Periode Tahun 2013-2015) Anggit Tri Retnoningtyas; Zulaikha Zulaikha
Diponegoro Journal of Accounting Volume 6, Nomor 3, Tahun 2017
Publisher : Diponegoro Journal of Accounting

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Abstract

Indicators of good working capital management is the efficiency of working capital. The components of working capital are turnover of cash, turnover of account receivables, turnover of inventories, and turnover of account payables. The main aim of this study is to analyze the effect of working capital management on firm’s  profitability. The object of this study is manufacturing companies basic industry and chemical sector which are listed at  Indonesian Stock Exchange (BEI) in the period 2013 to 2015. The study further reveals that turnover of cash, turnover of account receivables, turnover of inventories have a positive and significant effect on firm’s profitability, while turnover of account payables has no effect on the firm’s profitability.
ANALISI FAKTOR – FAKTOR YANG MEMPENGARUHI AUDIT JUDGMENT PADA AUDITOR BPK RI Agnes Novriana Margaret; Surya Rahardja
Diponegoro Journal of Accounting Volume 3, Nomor 2, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

This research aims to examine empirically the effect of several factors to audit judgment taken by auditor BPK RI. These factors are obedience pressure, task complexity, audit expertise, and audit experience. The sample of this research are auditors who worked at AKN VI Badan Pemeriksa Keuangan (BPK) of RI. The sample was conducted by purposive sampling method. Collecting data was conducted by questionnare distributed directly to auditors as much 120 and only 72 questionnare replayed. Data analysis used multiple linear regression method with SPSS 17. The result of this research showed that obedience pressure and task complexity significantly negative affect audit judgment taken by auditor, but audit expertise and audit experience significantly positive affect audit judgment taken by auditor.

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