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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 PENGARUH PERUBAHAN UU NO.36 TAHUN 2008, BEBAN PAJAK TANGGUHAN DAN PERENCANAAN PAJAK TERHADAP MANAJEMEN LABA (Studi Empiris pada Perusahaan Manufaktur Terdaftar di BEI 2007-2008 dan 2011-2012) Devi Intan Satyaningrum; Imam Ghozali
Diponegoro Journal of Accounting Volume 5, Nomor 3, Tahun 2016
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to test the effect of tax effect, deferred tax expense and tax planning as independent variables of earnings management  measured using discretionary current accruals as dependent variable. This study has also used control variable, that are long term debt, company performance, and changes of company growth. The testing of the study was conducted mainly because there was change of Income Tax that companies take advantage for that to conduct earnings management.Type of data used in this study is secondary data. The population of the study is all manufacture companies listed in Indonesia Stock Exchange. To collect the sample, the writer employed purposive sampling method and applied criteria listed in Indonesia Stock Exchange, reported annually subsequently from 2007- 2008 and 2011-2012 in Indonesia Stock Exchange. There was deferred tax expense  variable in financial report.The result of this study shows that deferred tax expense variable and tax planning significantly influenced the earnings management activities. Meanwhile, Tax effect variable or the impact of the change of Income Tax rate on UU No. 36 year 2008 did not influence earnings management activities or, in other words, there was not difference of earnings management in the companies before the change of tax policy which was from 2007-2008 and in the companies after the change of tax policy which was from 2011-2012.
FAKTOR – FAKTOR YANG MEMPENGARUHI KETEPATAN WAKTU PELAPORAN KEUANGAN PERUSAHAAN: PROFITABILITAS SEBAGAI VARIABEL MODERATING (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Tahun 2012 – 2013) Lathiefatunnisa Nur Islam; Fuad Fuad
Diponegoro Journal of Accounting Volume 4, Nomor 4, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aimed to analyze the factors that affect the timeliness of financial reporting onmanufacturing companies listed in Indonesia Stock Exchange during 2012-2013. Factors tested in this study is solvency, company size, external ownerships, and profitability as moderating variable. The sample used in this study were 180 manufacturing companies that are consistently listed in the Indonesia Stock Exchange in 2012-2013. The data used in this research is secondary data selected based  on purposive sampling method. These factors were then tested using logistic regression analysis with a significant level of 10 %. Results of hypotesis testing in this research showed that the variables used in this study, only extenal ownership variable, profitability in moderating external ownership, and profitability in moderating the size of the company having a significant effect on the timeliness of financial reporting.
PENGARUH CORPORATE GOVERNANCE DAN KARAKTERISTIK PERUSAHAAN TERHADAP LUAS PENGUNGKAPAN INFORMASI STRATEGIS Sinung Primastuti; Achmad Tarmizi
Diponegoro Journal of Accounting Volume 1, Nomor 1, Tahun 2012
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aimed to examine the effect of corporate governance and firm characteristics on the level of strategic information disclosure. Elements of corporate governance that are used to test the level of strategic information disclosure consist of managerial ownership, institutional ownership, the number of commissioners, the proportion of independent commissioners, and the number of board meetings. Then, for the characteristics of firms using firm size, leverage, and profitability. Retrieval of data in this study using purposive sampling method in manufacturing companies listed on the Indonesia Stock Exchange (BEI) in the year 2009-2010. The samples of this study as many as 128 companies, and for the items strategic information disclosure take from research of Sanchez, Dominguez, and Alvarez (2010) which is about 8 items. The data of this study were tested using multiple regression analysis. The results show that managerial ownership, the proportion of independent commissioners, company size and profitability are significant and positive effect to strategic information disclosure. While institutional ownership and leverage significant and negative effect, then the number of commissioners and the number of board meetings did not effect to strategic information disclosure.
ANALISIS PENGARUH BIAYA AUDIT, PRAKTIK TATA KELOLA PERUSAHAAN, DAN STRUKTUR KEPEMILIKAN TERHADAP IPO UNDERPRICING Oktiana Rustami; Etna Nur Afri Yuyetta
Diponegoro Journal of Accounting Volume 6, Nomor 3, Tahun 2017
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aimed to examine the effect of audit fee, corporate governance structure, such as board size, audit committee, independent board of commissioner, and ownership structure  such  as  ownership  concentration,   institutional   ownership,  and  manajerial ownership  to  IPO  underpricing.  The  sampling  method  in  this  research  is  purposive sampling. The criteria used company is the company that has complete prospectus that include the amount of accountant public fee and the non-financial company. Based on the sampling criteria established during the years 2010-2015 was obtained by 83 companies. The analysis tool used is SPSS 21 with double linier regression analysis.The results show that fee audit and board size variables had negatively significant influence on IPO underpricing. Audit committee, independent board of commissioner, ownership concentration, institutional ownership, and manajerial ownership had no significant influence on IPO underpricing.
ANALISIS PENGARUH PERUBAHAN TARIF PAJAK PENGHASILAN SESUAI UU NO. 36 TAHUN 2008 TERHADAP PRAKTIK EARNINGS MANAGEMENT SEBAGAI MOTIVASI PENGHEMATAN PPh BADAN Endin Dwi Woro Widyawanti; Dul Muid
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 differences of firm’s discretionary accrual whether before and after corporate income tax rate changes according to “UU No. 36 Tahun 2008”, from 30% to 28% in year 2009, and 25% in year 2010 with 5% added incentives for the firms which “go public” and deposited stock as minimal 40%. Over that, this study also aims to analyze how practical of earnings management by firms before and after corporate income tax rate changes for saving on taxes. The research samples were 64 manufacturing sector companies which listed in Indonesia Stock Exchange in periods 2008-2010.The analysis method in this study uses test different T-test and multiple regression analysis. Test different T-test uses paired sample T-test to examine whether there’s significant differences of discretionary accrual at before and after corporate income tax rate decreases. While paired sample T-test is used to examine how practical of earnings management by profit firms in responding to these corporate income tax rate decreases with discretionary accrual approach.The results of this research showed that in years 2009 and 2010 is proved that sample firms do the practical of earnings management by delaying the reporting income in year 2009 and bestow that income to year 2010 for getting more save on taxes. Over that, the practical of earnings management by firms in responding corporate income tax rate decreases were influenced by tax incentives, there was tax planning, and non tax incentives, there were earnings pressure and earnings bath.
PENGARUH EFEKTIVITAS KOMITE AUDIT TERHADAP JANGKA WAKTU PELAPORAN KEUANGAN Pratama, Jodi Setya; Rohman, Abdul
Diponegoro Journal of Accounting Volume 4, Nomor 2, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

This research is a replica of Ika and Ghazali’s (2012). The difference from Ika and Ghazali’s is the subject, this research using financial company, and the sample has never done before.   The effectiveness of the audit committee willl be expected to report company financial statements on time according to a predetermied time period. The goal of this research is to find out the relation between the effectiveness of the audit committee and company timelines, and to give descriptive evidence from effectiveness of the audit committe between timelines in finance companies that listed on Indonesia Stock Exchange. This research using financial reporting lead time as dependent variable and as the independent variables are the effectiveness of audit committte, financial conditions, the size of the companies, and the type of auditors. The sample in this research is 93 finance companies that listed on Indonesia Stock Exchange. The metodhs of this research are descriptive statistical  analysis,  classical  assumption test  (normality test,  multicollinearity test, autocorrelation test, and heterocedastisity test), regression test, and hypothesis test. The result shows that 4 of independent variables in this research, only 3 independent variables that has impact to financial reporting lead time. However, only effectiveness of the audit committee that has biggest impact than the others.
ANALISIS PENGARUH KARAKTERISTIK PERUSAHAAN DAN CORPORATE GOVERNANCE TERHADAP PENGUNGKAPAN RISIKO PERUSAHAAN (Studi empiris pada perusahaan-perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia) Cahya Ruwita; Puji Harto
Diponegoro Journal of Accounting Volume 2, Nomor 2, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

This research aims to get empirical proof about the factors which are influence corporate risk disclosure in manufacture firms. Corporate characteristic used in this research are size, profitability degree, leverage degree, liquidity degree, financially expertise of audit committees, frequency of audit committees meeting, public ownership structure, type of corporate ownership. This research uses purposive sampling to carry out sample selection. There are 99 manufacture firms which are listed in BEI (Bursa Efek Indonesia) period of 2009 until 2011 become the sample in this research. Stakeholder theory is used to explain relationship inter variable. Risk disclosure in this research use content analysis based on identification of sentences act of risk disclosure in the annual report. Statistic method that used for examining the hypothesis is multiple regression analysis. The result of this research showed that size and profitability degree are positive related significant with corporate risk disclosure. Frequency of audit committees meeting is negatively significant with corporate risk disclosure, while leverage degree, liquidity degree, financially expertise of audit committees,  public ownership structure, type of corporate ownership are not significant with corporate risk disclosure. 
PENGARUH KARAKTERISTIK TATA KELOLA DAN KARAKTERISTIK PERUSAHAAN TERHADAP KEPUTUSAN PERUSAHAAN TERKAIT SUSTAINABILITY REPORTING Mutia Rahmania; Aditya Septiani
Diponegoro Journal of Accounting Volume 8, Nomor 3, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this study is to examine the effect of governance characteristics and firm characteristics on the company's decision to release the sustainability report separately and the company's decision to attach an external assurance statement to the sustainability report. The population in this study are companies that have been listed on the Indonesia Stock Exchange (IDX) and Bursa Malaysia. The samples used are companies in the top 100 in each country based on its market capitalization. The final samples used are 189 companies to test the dependent variable of the company's decision to release the sustainability report separately. Furthermore, the sample was further reduced to 71 companies that released the sustainability report separately to test the dependent variable of the company's decision to attach the external assurance statement to the sustainability report. The analysis of the research used is descriptive statistics and logistic regression because the two dependent variables are dummy variables. The results showed that the number of board meetings and the number of nomination and remuneration committee meetings had a significantly positive effect on the company's decision to release the sustainability report separately. Then, it was also found that the number of board meetings, the number of nomination and remuneration committee meetings, and the number of members of the nomination and remuneration committee had a significantly positive effect on the company's decision to attach the external assurance statement to the sustainability report.
PENGARUH CORPORATE GOVERNANCE PERCEPTION INDEX TERHADAP NILAI PERUSAHAAN DAN KINERJA KEUANGAN PERUSAHAAN Alvian Adhiprasetya; Zulaikha Zulaikha
Diponegoro Journal of Accounting Volume 8, Nomor 4, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to prove the effect of the Corporate Governance Perception Index on Company Values calculated using Tobin’s Q and the Company's Financial Performance measured using Return on Assets, Return on Equity, and Earnings per Share.The object of this study is all companies listed in the 2012-2015 Corporate Governance Perception Index ranking, which are assessed by the Indonesian Institute of Corporate Governance, which is an independent institution that conducts dissemination and development activities for Good Corporate Governance in Indonesia. The data collection method used in this study was purposive sampling, which is based on predetermined criteria. The research hypothesis was analyzed using descriptive statistical analysis methods and simple linear regression with control variables.The results of statistical tests in this study indicate that the independent variable does not affect the value of the company, but it affects the company's financial performance. Then in the t test the variable Corporate Governance Perception Index has no significant effect on firm value, but significantly influences the company's financial performance.
ANALISIS HUBUNGAN AUDITOR-KLIEN: FAKTOR-FAKTOR YANG MEMPENGARUHI AUDITOR SWITCHING DI INDONESIA (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia tahun 2009-2013) Anantyo Hartono, Tito; Rohman, Abdul
Diponegoro Journal of Accounting Volume 4, Nomor 4, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

The  main  purpose  of this research  is examining  factors that affect  the audit firm switching. Those factors are change in management, qualified audit opinion, client size, audit quality, audit  fee,and audit delay. Some of past researches regardless auditor   switching, shows different results. Therefore, another research needs to be done to verify theory of auditor switching.The data being used is from manufacturing company which is listed in “Bursa Efek Indonesia” (BEI) in 2009-2013 period. Research variable being used are Change in Management (CEO), Qualified Audit Opinion (OPINI), Client Size (LnTA), Audit Quality (AQ), Audit Fees (FEE), Audit Delay (AUDELAY) and Auditor Switching (SWITCH). By using logistic regression in SPSS 16 software, this research tried to test effect of Change in Management,Qualified Audit Opinion,Client Size,Audit Quality,Audit Fees,Audit Delay towards Auditor Switching.Result of this research is that client size,and audit delay have significant effect on auditor switching in Indonesia. While other variables in this reserach like change in management, qualified audit opinion, audit quality, audit fee do not have significant effect to auditor switching in Indonesia.

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