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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 CORPORATE GOVERNANCE DAN KARAKTERISTIK PERUSAHAAN TERHADAP KEBERADAAN KOMITE MANAJEMEN RISIKO (Studi kasus pada perusahaan yang Listing di BEI periode 2008-2010) Tri Wahyuni; Puji Harto
Diponegoro Journal of Accounting Volume 1, Nomor 1, Tahun 2012
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to analyze the influence of  corporate governance and firm characteristics to existence of Risk Management Committee (RMC) and type of RMC, whether it is  separated and combined with audit committee. Variables are  break down into independent commissioner, meeting frequencies, ownership type, auditor reputation, size of subsidiares, market risk, leverage, age, and company size. This study replicated prior study conducted by Subramaniam, et al. (2009) with some modification and elimination of variables. The statistic method to test the hypotheses is logistic regression analysis. Sample are collected using random sampling included in eighty non-bank companies listed in BEI for 2008-2010. This study used agency theory, corporate legitimacy, and signal theory to explain lingkage between variables. This study showed that some independent variables have positive effect to the existence of RMC namely meeting frequencies, size of subsidiares, and company size. While, independent variables that positively influence the existence of  Separate RMC were meeting frequencies and company size.
PENGARUH ASET PAJAK TANGGUHAN, KONSENTRASI KEPEMILIKAN, DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA Siti Aminah; Zulaikha Zulaikha
Diponegoro Journal of Accounting Volume 8, Nomor 3, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine whether deferred tax assets, ownership concentration and firm size affect on earnings management. Earnings management is an activity of manipulating earning information in the financial statements performed by corporate managers with the aim to protect the interests of the company and gain profits. Population in this study are companies that is consistently included in LQ45 and listed on the Indonesia Stock Exchange during the period 2015-2017. Samples in this research are 87 companies, that were collected by using purposive sampling method based on certain criteria. The method of analysis used is multiple regression. The results show that deferred tax assets have significant positive effect to earnings management. These results prove that the higher company’s accruals and deferred tax liabilities cause the greater possibility of the company's earnings management. On the other hand, ownership concentration and firm size have significant negative effects to earnings management. This indicates that the larger foreign ownership or firm size cause the possibility of companies in the earnings management can be minimized.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT DELAY Annurrizky Muflisha Anggradewi; Haryanto Haryanto
Diponegoro Journal of Accounting Volume 3, Nomor 2, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this research is to examine the impact of firm size,level of leverage, quality of public accountant firms, type of industry, and independence of the audit committee toward audit delay in companies that listed on Indonesia Stock Exchange. Sampling method that used is cluster random sampling were then selected by predetermined criteria and the result are 128 firms as sample. The data used are secondary data, namely the financial statements of companies listed on the Indonesia Stock Exchange in 2012. The data which have already collected are processed with classic assumption test before hypothesis test used multiple linear regression analysis. Research model passed the test of the classical assumptions. The result of this research shows that independent variables simultaneously influenced 11.3 percent of dependent variable. Partial testing results show that there are two of the five factors that influence audit delay, the quality of a public accountant firms and type of industry have negative influence.
Pengaruh Kepemilikan Manajerial, Kepemilikan Pemerintah, Konsentrasi Kepemilikan, Ukuran Pemerintah, Daya Saing Industri, serta Profitabilitas Perusahaan terhadap Luas Pengungkapan Corporate Social Responsibility Zulfikar Rizky; Etna Nur Afri Yuyetta
Diponegoro Journal of Accounting Volume 4, Nomor 1, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

This study examines the influence of ownership structure by-ownership concentration, director ownership, and government ownership- on Corporate Social Responsibility (CSR) and the association between firm characteristics by-Market Capitalization, Profitability, and degree of industry competitiveness- and the extent of CSR. This study uses Bursa Efek Indonesia(BEI)- listed-firms as sample selected based on purposive sampling method with total 80 firms selected. This study uses a CSR disclosure checklist to measure the extent of CSR disclosure in annual report and a multiple regression analysis to examine the influence of each independent variables on dependent variable.The result shows that ownership concentration has negative influence, and government ownership has positive influence on the extent of CSR on annual report. For the firm characteristics this study finds Market Capitalization and degree of indutry competitiveness have positive influences on the extent of CSR on annual report.
PENGARUH ELEMEN CORPORATE SOCIAL RESPONSIBILITY TERHADAP RENTABILITAS Ahmad Hijri Alfian; Abdul Rohman
Diponegoro Journal of Accounting Volume 2, Nomor 2, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

The aim/ the objective of this research is for study the effect of the Corporate Social Responsibilities elemen disclosure to one of the financial soundness ratio. this research uses the CSR disclosure index as a measure based on GRI indicators version 3.1. The sample are 23 companies from consumer good’s listed on the Indonesia Stock Exchange (IDX) in the period 2009 to 2011 until total company for the samples are 46 companies. While the analysis method which is used to examine the effect of CSR disclosure on the profitability ratio is using multiple linier regression analysis, classical assumption test and test hypotheses. The result of this research that indicate a significant effect of CSR toward ROE as an analitycal tool of profitability when tested simultaneously. And if tested partially based on elements of CSR, the only of social and environmental performance that significantly impact ROE. Meanwhile, ROE not impact on the labor, human rights and product performance.
ANALISIS PENGARUH CORPORATE GOVERNANCE, PERTUMBUHAN PERUSAHAAN, DAN KEKUATAN PASAR TERHADAP KEBIJAKAN DIVIDEN DI INDONESIA Resty Ramandini; Etna Nur Afri Yuyetta
Diponegoro Journal of Accounting Volume 8, Nomor 2, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the effect of the impact of corporate governance, firms growth, and market power on dividend policy in Indonesia. Independent variabels used in this research is corporate governance, firms growth, and market power while the dependent variabel in this research is the dividend policy.The population of this research is manufacturing companies listed in Indonesia Stock Exchange are always distributed dividends in 2015-2017. This study using purposive sampling method, the total sample obtained amounted to 102. The research data is secondary data from the financial statements and annual reports of companies manufacturing. The analytical method used in this research is multiple regression analysis.The analysis showed that corporate governance does not have a significant effect on dividend policy, firms growth has a significant negative effect on dividend policy, as well as market power have a significant impact to the company's dividend policy.
PENGARUH KONSERVATISME AKUNTANSI TERHADAP NILAI PERUSAHAAN PADA KRISIS KEUANGAN TAHUN 2008 Hartono, Rizkita Amalinda; Sabeni, Arifin
Diponegoro Journal of Accounting Volume 3, Nomor 3, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

The study aims to examine the effects of accounting conservatism applied by public companies before the crisis period on firm value in crisis period. In this study, accounting conservatism is measured by C-Score and shareholder’s value is measured by three proxies, which are buy-and-hold abnormal return (BHAR), cumulative stock return, and stock return volatility. Beta, cash holdings, sales growth, and tangibility are used as control variables. The population of this study is all the public companies listed in Indonesia Stock Exchange (IDX) in 2003-2009. The sampling method used is purposive sampling. Total data of this study is 303 companies. Then 59 data that include outliers should be excluded from samples of observation. So the final samples are 244 data. Multiple regression is used as analysis technique. The empirical result of this study shows that accounting conservatism has positive and significant effects to both firm value proxies which are BHAR and cumulative stock return, meanwhile has negative and significant effect to stock return volatility. In sum, accounting conservatism has significant effect to shareholder’s value.
Pengaruh Perencanaan Pajak Terhadap Nilai Perusahaan dengan Kualitas Corporate Governance sebagai Variabel Moderasi (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI pada Tahun 2012-2014) Pandu Dewanata; Tarmizi Achmad
Diponegoro Journal of Accounting Volume 6, Nomor 1, Tahun 2017
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this study is to examine the effect of the tax planning on firm value. Independent variables that used in this research is tax planning as measured by ETR ratio. While the dependent variable is firm value measure with Tobins’Q . This research is the development of research conducted by (Nanik Lestari, 2014) the differences are measurement of tax planning, firm value and samples that used. This study specifically illustrates the tax planning and its influence on firm value. The population in this study is taken from 200 manufacturing companies listed in Indonesia Stock Exchange during 2012 to 2014. The sampling method is using purposive sampling method and obtained sample of 67 manufacturing companies. The results of this study indicate that there is a positive correlation between tax planning that is proxied by ETR ratio and firm value proxied by Tobins’Q. Corporate governance as moderating variable strengthten the correlation between tax planning and firm value The implication stated that corporate governance affect manufacturing company which make the practice of tax planning legally becomes reason for management for increasing prosperity both firm and stakeholders
ANALISIS FAKTOR EKSTERNAL DAN INTERNAL YANG MEMPENGARUHI PENGHENTIAN PREMATUR ATAS PROSEDUR AUDIT (Studi Empiris pada KAP di Semarang) Vida Fikratun Nisa; Surya Rahardja
Diponegoro Journal of Accounting Volume 2, Nomor 4, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to analyze time pressure, audit risk, materiality, review and quality control procedures and the auditor's professional commitments affecting the premature sign off audit procedures.              This study is an empirical study with purposive sampling techniques of data collection. The population of this study are  independent auditors who have worked for CPA’s on Semarang. The sample of this research are 73 auditors who have worked for CPA’s Semarang. There are six variables in this research that consist of five independent variables namely time pressure, audit risk, materiality, review and quality control procedures and the auditor's professional commitments and one dependent variable is the premature sign off audit procedures. Writer tested the quality of data that included validity test, reliability test, the hypothesis by means of logistic regression analysis test and friedman test.              From the results of the data quality test which consists the validity and reliability test showed that all variables are valid and reliable, can be said that for the next items on the concepts of each of these variables fit for use as a measuring tool. We used Friedman test for the first hypothesis and the second to the sixth hypothesis using logistic regressions. Friedman test result indicated that the order of priority to the auditing procedures tend to be abandoned. Logistic regression test showed that variable of time pressure, audit risk, materiality, and the auditor's professional commitments have significant effect on premature sign off, while review and quality control procedures do not have significant effect on premature sign off.
PENGARUH PROFITABILITAS, SOLVABILITAS, LIKUIDITAS, DAN RASIO PASAR TERHADAP OPINI AUDIT GOING CONCERN PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA Yoga Adi Haryanto; Sudarno Sudarno
Diponegoro Journal of Accounting Volume 8, Nomor 4, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

This research aims to examine the effect of Profitability, liquidity, solvency dan market ratio on going concern audit opinion on manufacturing companies that listed in Indonesian Stock Exchange (BEI) 2015 – 2017. The Dependent variable in this research is going concern audit opinion. The independet variables in this research are profitability, liquidity, solvency and market ratios.This research uses secondary data. The population of this research is manufacturing companies that listed in Indonesian Stock Exchange (BEI) 2015 – 2017. The research sample was selected using purposive sampling method and obtained 66 companies tha met the research citreria. Research test analysis using Logistic Regression Analysis.The result showed that profitability, solvency and market ratios had significantly influence the going concern audit opinion. While liquidity has no significantly effect on on going concern audit opinion.

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