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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 TATA KELOLA PERUSAHAAN DAN KOMPENSASI EKSEKUTIF TERHADAP AGRESIVITAS PAJAK (Studi Empiris pada Perusahaan Nonkeuangan yang Terdaftar di Bursa Efek Indonesia Tahun 2013–2016) Siti Azizah Sofiati; Zulaikha Zulaikha
Diponegoro Journal of Accounting Volume 7, Nomor 4, Tahun 2018
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this research is to analyze the effect of corporate governance structure (member of the board of commissioners and proportion of independent commissioners), executive compensation, and executive characteristic (president director tenure) on tax aggressiveness. Tax aggressiveness is measured by the Effective Tax Rate (ETR). The populations was nonfinancial companies listed on the Indonesia Stock Exchange (IDX) for the periode 2013-2016 with a total sampel of 224. The method of data collection used purposive sampling method. There are four independent variables included in this study: member of the board of commissioners, proportion of independent commissioners, executive compensation, and president director tenure. The primary tool of analysis used multiple linear regression analysis. The result of this research show that members of the board of commissioners has a negative effect and executive compensation has a positive effect on the level of tax aggressiveness. On the other side, the result show that proportion of independent commissioners and  executive characteristic (president director tenure) do not influence of tax aggressineness.
PENGARUH KONSERVATISMA AKUNTANSI TERHADAP MANAJEMEN LABA DENGAN KEPEMILIKAN MANAJERIAL SEBAGAI VARIABEL PEMODERASI Intan Soraya
Diponegoro Journal of Accounting Volume 3, Nomor 3, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

The aim of this research is to analyze the effect of accounting conservatism to the practice of earnings management by adding a moderating variable which is managerial ownership. Unlike the previous researches, manufacture companies listed in Bursa Efek Indonesia are utilized as sample in this research. The samples were collected using purposive sampling method. There are 32 companies listed in the stock exchange during 2010 – 2012 which become the samples in this research.  This research employs simple and double regressive method as data processing means. Variables used in this research are accounting conservatism as independent variables, earnings management as dependent variable, and managerial ownership as moderating variable. This research utilizes C-Score in measuring conservatism and Healy model (1985) to determine the practice of earnings management. Data processing results show that accounting conservatism significantly affects earnings management by negative trends. However, managerial ownership is shown to be able to moderate the influence of accounting conservatism toward earnings management practices.
ANALISIS PENGARUH KARAKTERISTIK CORPORATE GOVERNANCE TERHADAP KINERJA PERUSAHAAN (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia periode 2010-2014) Rahmawati, Nursakinah Bina; Handayani, Rr. Sri
Diponegoro Journal of Accounting Volume 6, Nomor 3, Tahun 2017
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this study is to analyze the effect arising from the characteristics of corporate governance by proxy size of the board of directors, the independence of the board of commisioners and the size of the audit committee; the ownership structure with a proxy family ownership, institutional ownership, public ownership and foreign ownership of the company’s performance. Dependent variabel in this research is the company’s performance measured by Tobin’s Q. This study uses secondary data collected from Indonesia Stock Exchange. The reserach data is the annual financial statement of the firms in the manufactur sector for the period 2010-2014. The sampling method in this study is purposive sampling. And at the last, this study used 220 firms-years observations. This study uses multiple reggresion analysis. Based on the result of hypothesis test,there are a positive effect among the size of the board of directors, audit committees and public ownership on company’s performance measured by Tobin's Q. On the other hand, there are  no  effect  among  the  independence  of  the  board  of  commissioners,  family  ownership, institutional ownership and foreign ownership on company’s performance.
PENGARUH KARAKTERISTIK DEWAN KOMISARIS DAN KOMITE AUDIT TERHADAP MANAJEMEN LABA Prastiti, Anindyah; Meiranto, Wahyu
Diponegoro Journal of Accounting Volume 2, Nomor 4, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

This research aims to obtain empirical evidence about the role of board of commissioners (BOC) and audit committees on earnings management. The examined variables in this research are consisting of independent, dependent and control variables. The independent variables tested in this research consisted of the characteristics of BOC (size, independency, financial expertise, and meetings) and the characteristics of audit committees (size, independency, financial expertise, and meetings). While, the dependent variable is earnings management which is measured by discretionary accrual estimated by using Jones modified model. Last, the control variables are firm’s size measured by using the natural logarithm of total assets and leverage measured by the ratio of total debt to total assets.This research uses data of 244 manufacturing companies listed in IDX from 2009 until 2011. The sampling method used in this research is purposive sampling method. Data of BOC and audit committees were collected from annual report. The data then analized using multiple regression analysis.The results of this research showed that the size of BOC, independency  of BOC, and independency of audit commitees have significant negative effect on earnings management. The other characteristics of BOC and audit commitees have no significant effect on earnings management. However, firm’s size and leverage as control variables have positive effect on earnings management.
PENGARUH INTELLECTUAL CAPITAL TERHADAP NILAI PASAR DAN KINERJA KEUANGAN PERUSAHAAN Claudia, Andriane; Afri Yuyetta, Etna Nur
Diponegoro Journal of Accounting Volume 5, Nomor 2, Tahun 2016
Publisher : Diponegoro Journal of Accounting

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Abstract

The aim of this study is to examine the influence of  intellectual capital on financial performance and market value of the company. Independent variable used in this study is intellectual capital which measured by VACA, VAHU, and STVA, while dependent variable are financial performance consists of Return on Asset, Return on Equity, Growth Revenue, and Economic Value Added, and the market value measure by Market to Book ValueThe population used in this study consist of stated-own enterprises listed on the Indonesia Stock Exchange in 2010-2014. The sampling method used in this study is purposive sampling and obtained 17 companies. This study uses multiple regression analysis for hypotheses testing.The results of this study showed that intellectual capital simultaneously influence in return on asset, return on equity, growth revenue, economic value added and market to book value, but when its component partially tested, each component showed a different effect to the dependent variables.
PENGARUH PENDEKATAN INSTRUMENTAL, DESKRIPTIF DAN STRATEGI CORPORATE SOCIAL RESPONSIBILITY TERHADAP KINERJA KEUANGAN PERUSAHAAN Putri Kurnia Sari; Indira Januarti
Diponegoro Journal of Accounting Volume 4, Nomor 2, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

The aim of this study is to examine the influence of corporate social responsibility on corporate financial performance. In this study the corporate social responsibility are divided into instrumental, descriptive and strategic approaches. Corporate financial performances are divided into short term and long term. The short term performance is measured by EBIT and market value, and long term performance is measured by capital expenditure and intangible assets. Dependent variables are used in this study are EBIT, market value, capital expenditure and intangible asset. Independent  variables  are  used  in  this  study  are  instrumental,  descriptive  and  strategic approaches.The populations in this study are non-financial and assurance firm listed IDX period 2011-2013. The criteria for firms are non-financial firm and assurance firm which have intangible assets. Data is collected by documentary and book study method. So the total data of this study are 108 firms. Linear regression is used to analyze data.The result showed that instrumental approach has positively significant influenced on EBIT and market value. Descriptive approach has positively significant influenced on capital expenditure and intangible asset. Strategic approach has positively significant influence on EBIT, market value, capital expenditure and intangible asset.
FAKTOR-FAKTOR YANG MEMPENGARUHI KEBIJAKAN PENGUNGKAPAN TANGGUNG JAWAB SOSIAL DAN LINGKUNGAN (Studi Empiris pada seluruh Perusahaan yang terdaftar di Bursa Efek Indonesia Tahun 2010) Hary Ardian; Surya Rahardja
Diponegoro Journal of Accounting Volume 2, Nomor 2, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to analyze the factors that influence of Corporate Social Responsibility (CSR) and Environment Disclosure at the corporate’s annual reports in Indonesia. The factors that influence of Corporate Social Responsibility (CSR) and Environment Disclosure is leverage, profitability, board of directors, firm’s size, BUMN Company and Non BUMN Company.The population in this study is all of Indonesian firms in Indonesian Stock Exchange (IDX) 2010. Total sample in this research are 84 firms that selected with purposive sampling. This study uses content analysis of CSR disclosure by using Reporting Guidelines contained in the General Reporting Initiatives (GRI). The data analysis technique with classical assumption test. Testing of hypotheses using multiple linear regression analysis with spss 17.0 for windows.Result of this study indicates board of director’s, firm’s size, BUMN company had a significant effect to CSR disclosure in Indonesia. In the other hand, leverage ratio and profitability didn’t success to give positive influence for Corporate Social Responsibility Disclosure in Indonesia
PENGARUH EXTERNAL FINANCING NEEDS DAN OWNERSHIP STRUCTURE TERHADAP KINERJA PERUSAHAAN PERBANKAN Elfride Hanum Simanjuntak; Aditya Septiani
Diponegoro Journal of Accounting Volume 8, Nomor 4, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this research is to examine the effect of external financing needs and ownership structure on banking performance. The dependent variable in this study is banking performance measured by using Tobin’s Q. The independent variables in this study are external financing needs and ownership structure which consists of managerial ownership and institutional ownership. In addition, company size, leverage and return on assets (ROA) are used as control variables. This study uses a sample consisting of 187 banking companies listed on the Indonesia Stock Exchange during the 2014-2018 period. Sampling was done by using purposive sampling technique with certain criteria. This research method uses multiple linear regression analysis. The results of this study indicate that external financing needs has a negative and significant effect on banking performance and institutional ownership has a positive and significant effect on the performance of banking companies. While managerial ownership does not affect banking performance.
PENGARUH PENYELARASAN STRATEGIK TERHADAP KINERJA ORGANISASI ( Studi Empiris pada Rumah Sakit dan Klinik di Pangkalan Bun, Kalimantan Tengah ) Putu Handoko Murti; Sudarno Sudarno
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 effect of strategic alignment on organizational performance at Pangkalan Bun’s hospital and clinics, Central Kalimantan. The performance of an organization is a factor that determines how the existence and competitiveness of an enterprise. Good performance of the organization is an organization which capable of aligning business strategy and  IS/IT strategy. Using survey data from middle management and top management with data collection of responder by post. The analytical tool is used Partial Least Square based on Structural Equational Modelling And SmartPLS software. Result of this research is that the organization's performance is influenced by strategic alignment, business strategy and IS/IT strategy. Meanwhile strategic alignment is influenced by business strategy and IS/IT strategy. Thereby can be concluded that organizational performance is still affected by the alignment between business strategy and IS/IT strategy.
PENGARUH REPUTASI AUDITOR, REPUTASI UNDERWRITER, DAN PERSENTASE FREE FLOAT TERHADAP TINGKAT UNDERPRICING PADA INITIAL PUBLIC OFFERING (Studi Empiris pada Perusahaan yang Go Public di Bursa Efek Indonesia Periode Tahun 2012-2014) Eliezer Kurnia Aryapranata; Adityawarman Adityawarman
Diponegoro Journal of Accounting Volume 6, Nomor 2, Tahun 2017
Publisher : Diponegoro Journal of Accounting

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Abstract

Underpricing is a phenomenon that occurs when the stocks price at primary market was lower than the stock's closing price on the first day at the secondary market. This study aims to analyze the effect of auditor reputation, underwriter reputation, and the percentage of shares offered to the public (free float) toward level of underpricing on initial public offering (IPO) at Indonesia Stock Exchange in 2012 to 2014.This study used data of the 61 companies in Indonesia that were found to be underpriced when conducted IPO in 2012 to 2014 as the sample which was obtained by purposive sampling method. The type of data is secondary data which were collected by documentation method. The research used multiple linear regression as data analysis technique.The result of this study indicates that partially auditor reputation variable and underwriter reputation variable have significant and negative effect on the level of underpricing. While the percentage of free float variable has insignificant effect on the level of underpricing but the coefficient direction is positive. Simultaneously, the auditor reputation variable, underwriter reputation variable, and the percentage of free float variable have significant effect on the level of underpricing.

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