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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
 115   116   117   118   119 
HUBUNGAN CORPORATE SOCIAL PERFORMANCE DAN KINERJA KEUANGAN PERUSAHAAN (Studi Empiris pada Perusahaan yang Menerbitkan Sustainability Report Sesuai Standar GRI) Rahma, Candri; Syafruddin, Muchamad
Diponegoro Journal of Accounting Volume 4, Nomor 1, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

The aims of this research are to know : (1) The influence of Corporate Social Performance to Corporate Finance Performance (2) The influence of Corporate Finance Performance to Corporate Social Performance. This research sample is annual report and sustainability report from companies that listed in ISRA 2012. The sampling method that used in this research is purposive sampling. There are 30 companies observed in 2012 which fulfilling criteria as this research sample. The analysis method of this research is simple regression analysis and multivariate regression analysis. The result of research show that Corporate Social Performance didn’t have a significant relation with Corporate Finance Performance. But on the other side, Corporate Finance Performance highly correlated to the Corporate Social Performance.
ANALISIS VALUE ADDED SEBAGAI INDIKATOR INTELLECTUAL CAPITAL DAN KONSEKUENSINYA TERHADAP KINERJA PERBANKAN Eko Wibowo; Arifin Sabeni
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 analyse the role of value added (VA) especially the value added of intellectual capital coefficient (VAIN) and value added capital employed coefficient (VACA) as an indicator of intellectual capital (IC). By using The Pulic Model (Value Added Intellectual Coefficient – VAIC™) as the measure of IC and that consequency to the firm’s economic (OIS), financial (ROA)and stock market performance(MB)on banking companies. Data from this study were obtained from financial statements and annual reports of  banking companies drawn from the Indonesia Stock Exchange. The population of this study is manufacturing companies listed on the Indonesia Stock Exchange during the years 2009-2011 for 25 companies. Determination of the sample using purposive sampling method. The type of data used are secondary data in the form of annual reports by the media banking companies. Data analysis tools that use the Multivariate Analize with the help of a computer program SPSS. The results of this study indicate there is a possitive association between the value added of intellectual capital (VAIN) and financial performance (ROA) and the firm’s economic (OIS), but have no association on stock market performance(MB) on Indonesia banking companies. The results also show that the valueadded capital employed (VACA)  has a positive association on the firm’s economic (OIS) and stock market performance (MB), but the value added capital employed (VACA) have no association on financial performance (ROA) on Indonesia banking companies.
PENGARUH KESADARAN, PENGETAHUAN DAN PEMAHAMAN, SANKSI PERPAJAKAN DAN PELAYANAN FISKUS TERHADAP KEPATUHAN WAJIB PAJAK NOTARIS DI KOTA SEMARANG Anggia Cahyaning Wibiyani; Moh Didik Ardiyanto
Diponegoro Journal of Accounting Volume 8, Nomor 3, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to analyze the effect of tax awareness, knowledge and understanding of taxation, taxation sanctions and tax authorities services on Notary taxpayer compliance in Semarang City. This study consists of four independent variables and one dependent variable. The independent variables in this study are awareness of taxation, knowledge and understanding of taxation, taxation sanctions and tax authorities services. The dependent variable in this study is taxpayer compliance. The population of this study is a notary taxpayer in the city of Semarang. Samples using convenience sampling is 76 respondents. The techniques of data collection were done by using questionnaire. Analysis of research data using multiple linear analysis with SPSS 25.0 program. The results of this study indicate that tax awareness, knowledge and understanding of taxation have a significant positive effect on taxpayer compliance, but tax sanctions and tax authorities do not significantly influence taxpayer compliance
EFEK KETIDAK COCOKAN SOSIAL ANTARA STAF AUDIT DAN MANAJEMEN KLIEN DALAM PROSES PENGUMPULAN BUKTI AUDIT (Studi Empiris pada Staf Audit KAP dan BPKP) Hadjar Annisya; Endang Kiswara
Diponegoro Journal of Accounting Volume 3, Nomor 2, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

This research was aimed to analyze the effect of social mismatch between staff auditors and client management on the collection of audit evidence which may affect audit quality. This research is a replication of the research that has been done by Bennet and Hatfield (2012) in USA, with different location, object, sample and analyzed method.Totally 90 samples of audit staff level in KAP and BPKP was used in this research. Data analysis method that has been used is non parametric test of Mann Whitney with SPSS 20 statistic program. The surveys’ results showed that most of audit staff level prefer to ask for the audit evidence via email than via personal meeting with management client, even though it doesn’t significant by statistic. Email could reduce the effect of social mismatch such as the high tone. But, personal meeting could reduce misinterpretations data by staff auditors.In general, we could conclude that social mismatch between staff auditors and client management on the collection of audit evidence did not affect staff auditors’ perception to ask for additional audit evidence from various kind of client management and email could be one of the alternative methods to ask for the additional audit evidences from client management. 
FAKTOR-FAKTOR YANG MEMPENGARUHI KETEPATWAKTUAN PELAPORAN KEUANGAN TAHUNAN PERUSAHAAN (Studi Empiris pada Perusahaan Non Keuangan yang Terdaftar pada Bursa Efek Indonesia Tahun 2012-2013) Upik Maharani; Darsono Darsono
Diponegoro Journal of Accounting Volume 4, Nomor 3, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

The  aims  of  this  research   to  test  the  company's  annual   financial   reporting timeliness influenced by the effectiveness of the audit committee, the age of the company, Debt  to  Equity  Ratio  (DER),  profitability  and  solvency.  Annual  financial   reporting timeliness is measured  using a dummy variable,  the effectiveness of the audit committee effectiveness is measured using an index developed by Ika and Ghazali (2009), the age of the  company  is  measured  by how  long  the  company  is  listed  in  the  Indonesia  Stock Exchange,   DER  proxied  by  Total  Debt  divided  by  Total  Equity  owned  company, profitability is proxied by the ROA, while solvency is proxied by TDTA (Total Debt to Total Assets).The sample was 624 non-financial companies listed on the Stock Exchange during 2012-2013,  which obtained  by purposive sampling method. To examine the relationship variables of this research, used logistic regression analysis.The results  showed that the effectiveness of the audit committee and profitability have a significant positive effect on the company's annual  financial reporting  timeliness. As for the  age  of the company,  DER, and  solvency show that  these  variables  did not significantly influence the company's annual financial reporting timeliness.
ANALISIS PENGARUH PENGETAHUAN UMUM, TINGKAT EKONOMI, DAN PENGETAHUAN PAJAK TERHADAP KEPATUHAN PBB MASYARAKAT DESA DAN KOTA DENGAN VARIABEL MODERATING KONTROL PETUGAS DESA/KELURAHAN (STUDI KASUS PADA KABUPATEN DEMAK) Carola Ditta Surya Putri; Jaka Isgiyarta
Diponegoro Journal of Accounting Volume 2, Nomor 3, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

Land and Building Tax (PBB) is one of the regional revenue that are important because it is used for regional development. In addition, Land and Building Tax (PBB) has the largest taxpayers than the other tax, and revenues from year to year increased by a greater percentage than the other taxes. Therefore, the Tax Compliance from the PBB’s tax payers is important in its contribution to the development and prosperity of the region. This study is conducted to determine the factors that may affect the Land and Building Tax Compliance in Demak and to compare the Tax Compliance from Urban taxpayers and Rural taxpayers. The tax payer’s compliance is influenced by factors General Knowledge, Economic Level, and Tax Knowledge which is moderating by the Control Officer Rural/Urban Village.All variables were measured using a 5-point Likert scale questionnaire. Population of this study is taken from Demak Regency and samples were taken by purposive sampling method. The method of testing is done by linear regression analysis and t-test-test is processed by SPSS version 21.The results have shown that the common knowledge and tax knowledge is not a significant influence on the Tax Compliance. Whereas, the economy level can provide a significant and negative impact on the Tax Compliance. On the other hand, the Control Officer Village / Village can strengthen the influence of General Knowledge and Economic Level of the Tax Compliance. However, the control officer actually weaken the influence of the Tax Compliance and Tax Knowledge.
FAKTOR-FAKTOR YANG MEMPENGARUHI EFEKTIVITAS AUDIT INTERNAL (Survei pada Perwakilan BPKP Provinsi Jawa Tengah) Afrilia Rahmayanti; Dwi Cahyo Utomo
Diponegoro Journal of Accounting Volume 8, Nomor 3, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

This research is a quantitative research that examines the effectiveness of internal audits in public sector organizations. The focus of this study is to examine factors that can affect the effectiveness of internal audit activities that have been carried out by the Representative Office of the Financial and Development Supervisory Agency of Central Java Province. These factors include the competence of internal auditors, the relationship between internal auditors and external auditors, management support, and the independence of internal auditors. The data of this study were obtained from 50 internal auditors who worked at BPKP Central Java through distributing questionnaires. Multiple regression analysis with the help of SPSS is used to examine all factors in affecting the effectiveness of internal auditors. The results of the study show that all the tested factors, namely the competence of internal auditors, the relationship between internal auditors and external auditors, support of management, and the independence of internal auditors have a significantly positive effect on the effectiveness of internal auditors.
PENGARUH CASH HOLDINGS TERHADAP NILAI PERUSAHAAN Bayu, Albertus; Septiani, Aditya
Diponegoro Journal of Accounting Volume 4, Nomor 4, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

This research investigates the relationship between firm value and cash holdings. Firm value in this research represent the perception of investors about firm profitability which measured by Tobin’s Q and MV/TA. The population in this research includes all manufacture firms listed on the Bursa Efek Indonesia (BEI) over the period 2011- 2013. The samples conducted by purposive sampling method. Total 75 firms is obtained. Data are analyzed by data panel regression technique. Result shows that manufacture firm in Indonesia doesn’t apply optimal cash holdings. This research support the pecking order theory that report there is no optimal cash holdings. Firm’s cash holdings in the end of period would just be the residual of firm operating activities.
PENGARUH STRUKTUR KEPEMILIKAN TERHADAP FEE AUDIT Fendra Deva Mahendra; Dul Muid
Diponegoro Journal of Accounting Volume 6, Nomor 4, Tahun 2017
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this paper is to investigate the association between corporate ownership structures and audit fees paid to external auditors by Indonesian companies listed on Bursa Efek Indonesia (BEI). This study focusses on the extent of the auditor’s reliance on the client’s internal control inasmuch as the corporate ownership structures are varied, and, ultimately, affect the audit fees. This study applies the agency theory in formulating three hypotheses that guide the results analysis. By employing a multi regression model for a sample of 133 Indonesian companies listed on Bursa Efek Indonesia (BEI), this study examines the relationship of ownership structure, namely, managerial ownership, foreign ownership and government ownership with audit fees using data for 2015. The results show a significant positive relationship between audit fees and firms with larger foreign ownership and higher government ownership. However this study shows negative but insignificant relationship with firms with higher managerial ownership. This study contributes recent evidence concerning the relationship between corporate ownership structure and audit fees.
PENGARUH KEPEMILIKAN MANAJERIAL, KEPEMILIKAN INSTITUSIONAL, KEBIJAKAN DIVIDEN, LEVERAGE, DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN Riza Bernandhi; Dul Muid
Diponegoro Journal of Accounting Volume 3, Nomor 1, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to look at the factors that can affect the value of the company . This study is a replication of a previous study belongs Borolla ( 2011) . In Borolla research ( 2011) , the independent variables studied are managerial and institutional ownership structure . Differences in this study with previous studies is the addition of another independent variable that allegedly helped influence the value of the company dividend policy , leverage , and firm size. The population in this study are all companies listed on the Indonesia Stock Exchange ( BEI ) in 2010-2012 . Sampling is done by using purposive sampling and analytical methods used is multiple regression analysis . The results showed that the value of the company is not affected by the structure of managerial ownership , institutional ownership and dividend policy . Enterprise value is more influenced by the leverage factor and the size of the company . The implications of this research enterprise must consider the factors which make the enrichment is more interested investors to invest in a company that values the company can be improved 

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