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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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PENGARUH KONEKSI POLITIK DAN TATA KELOLA PERUSAHAAN TERHADAP BIAYA AUDIT Sabda Surya Daniel Simanjuntak; Tri Jatmiko Wahyu Prabowo
Diponegoro Journal of Accounting Volume 10, Nomor 1, Tahun 2021
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to determine the extent of the ability of political connections in influencing audit costs and to determine the extent to which corporate governance capabilities are assessed using the corporate governance perception index in influencing audit fees. This analysis is also supported by several control variables namely company size, return on assets, and the public accounting firm used. The sampling method used in this study was purposive sampling, the number of companies sampled for 9 companies with observations for 4 years so that a total of 36. Data processing used by researchers is multiple  regression analysis. The results of this study indicate that political connections have a positif effect on rejected audit fees. Meanwhile corporate governance which is assessed using the corporate governance perception index has a negative effect on accepted audit fees.
PENGARUH KEPEMILIKAN PERUSAHAAN TERHADAP PENETAPAN BIAYA AUDIT Aulia Rachma Hanifah; Agustinus Santosa Adiwibowo
Diponegoro Journal of Accounting Volume 9, Nomor 3, Tahun 2020
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to analyze the effect of management ownership structure, foreign ownership, and Government Ownership Foreign Ownership as an independent variable on audit fees as the dependent variable on companies listed on the Indonesia Stock Exchange LQ45. The population used in this study were 34 companies listed on the Indonesia Stock Exchange LQ45 (IDX) during the 2016-2018 period in a row. The sample used was as many as 27 companies using purposive sampling techniques with the criteria of having an annual report and financial statements during the study period. Analysis of research conducted using multiple linear regression analysis by first passing the classical assumption test and using the t test, F test, and the coefficient of determination (R2) to determine the significance and influence of management ownership, foreign ownership, and Government Ownership Foreign ownership of costs an audit. The results of this study indicate that there is a significant positive effect on the variable foreign ownership of audit fees. Managerial and government ownership does not have a significant negative effect on audit fees. Overall, the ownership structure has a different effect on audit fees
PENGARUH PERSEPSI WAJIB PAJAK MUSLIM TERHADAP POTONGAN PAJAK ATAS ZAKAT PENGHASILAN DI INDONESIA (Studi Empiris Wajib Pajak Muslim di Kabupaten Kendal) Barda Rajaza Musaif; Adityawarman Adityawarman
Diponegoro Journal of Accounting Volume 9, Nomor 4, Tahun 2020
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this research are to identify Muslim taxpayers’ perception towards tax rabate over income zakat payments in Indonesia and explain the factors that affect it. This research uses data collection methods with a closed questionnaire and a total number of 100 respondents into the research sample. The answer of closed questions that represent the observed variables were then  being analyzed by value of Structural Equation Modeling which is run by AMOS 22 programme. From the results of the questionnaire, this research found that important to know the halal status of the tax rabate on zakat paid, the legal consciousness of a person, and the religiosity of a person plays a role  in giving positive perceptions toward tax rabate over zakat payments. However, if seen from  the results of the model formed by SEM analysis, it’s found that halal-haram aspects and religiosity of taxpayers are positive significant factor for growing perceptions toward tax rabate over zakat payments, but legal consciousness are not significant factor for growing perceptions toward tax  rabate over zakat payments. This research was conducted in the context of proposed tax policy. This research will definitely play an important role for the countries or tax policy makers related to zakat, and academics in understanding the perception of Muslim taxpayers towards tax rabate over income zakat payments in Indonesia.
ANALISIS PENGARUH KOMPETISI INDUSTRI TERHADAP PENGUNGKAPAN SEGMEN OPERASI PERUSAHAAN Muhammad Naufal Noor Hakim; Tarmizi Achmad
Diponegoro Journal of Accounting Volume 9, Nomor 3, Tahun 2020
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this study to analyse and provide empirical evidence regarding relationship between industry competition and operating segment disclosure, with firm size, leverage, and profitability as control variables, based on proprietary cost theory stated by Verrecchia that in the absence of these costs, companies are incentive to voluntarily disclose relevant information to the market in order to reduce information asymmetry. Consistent with previous research that the level of segment disclosure will be tested using a disclosure index based on the mandatory requirement of Pernyataan Standar Akuntansi Keuangan (PSAK) 5 Revised 2009 operating segments. Data of this study were obtained from financial and annual report that drawn from Indonesian Stock Exchange     (IDX) site. The population in this study was 135 manufacture companies registered from 2011 to 2015. The sampling method in this study using purposive sampling method and obtain 434 final sample. The analytical tool in this study is multiple regression analysis and one way annova. The results show that the average level of disclosure of operating segments manufacture companies listed on Indonesian Stock Exchange in 2011 to 2015 was 59,3% ranging from 20,8% to 91,7%. The results of this stud found that industry competition, company size, leverage, and profitability had a positive significant relationship to company’s operating segments disclosure, but in one way annova found that companies with lowest competition industry made higher disclosure of operating segments compared to highest competition industry. This results can certainly give description that operating segment disclosure influenced by the characteristics that are used as variables in this study.
AKUNTABILITAS PENGELOLAAN BADAN USAHA MILIK DESA (Studi Fenomenologi pada BUMDesa Gerbang Lentera di Desa Lerep, Kecamatan Ungaran Barat, Kabupaten Semarang, Jawa Tengah) Ade Gustia Nugroho; Warsito Kawedar
Diponegoro Journal of Accounting Volume 10, Nomor 1, Tahun 2021
Publisher : Diponegoro Journal of Accounting

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Abstract

This research focuses on the application of the principle and practice in the accountability of village enterprise management (BUM Desa). This research is expected to be beneficial to the Semarang District Government, especially Lerep Village Ungaran Barat Subdistrict in an effort to increase management accountability of village enterprise management for future directions. The method used in this research is qualitative approach. Sources of data was primary, the primary data were collecter through in-depth interview with key informant in each element of village government and staffs of BUM Desa Gerbang Lentera Lerep Village, that are considered to represent the research informant in the accountability of the Village Enterprise Management.This results of this research indicate that the planning process is in accordance with the regulations in the statutory of regulations, then monitoring and community empowerment has reflected part of the implementation of the accountability process, while the management and accountability of BUM Desa Gerbang Lentera is considered accountable and transparent both technically and administratively. The suggestion from this research is the need for more guidance to the village government officials and human resource competencies, so that they can run a more structured and in accordance with the regulations on an ongoing basis.
A COMPARATIVE STUDY OF BANK SOUNDNESS METHODS TO CORPORATE VALUE (Commercial Banks Listed on Indonesia Stock Exchange For 2017-2018 Period)) Maharani Cegy Larasati; Tarmizi Achmad
Diponegoro Journal of Accounting Volume 10, Nomor 1, Tahun 2021
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Abstract

In this study, the author wants to compare the bank soundness methods, namely the CAMELS and RGEC methods, by using corporate value as the performance indicator. This study uses 10 variables consisting of CAR, EAQ, OCOI, ROE, LDR, BETA which are the ratios of the CAMELS method, NPL, IRR, NIM, ROA, namely the ratios of the RGEC method, and Tobin’s Q ratio to calculate the corporate value.The population of this study is all commercial banks listed on the Indonesia Stock Exchange (IDX) during the 2017-2018 period. The sample was selected by using a purposive sampling method. This study has a total sample of 45 companies. The analysis technique in this study uses multiple regressionThe results of this study indicate that the OCOI and ROE ratios in the CAMELS method have a positive and significant effect on corporate value. In contrast, the NPL, IRR, and ROA ratios on the RGEC method also have a positive and significant effect on corporate value. From the results shown in this study, the author concludes that the RGEC method is more accurate and suitable for predicting the corporate value.
FAKTOR-FAKTOR YANG MEMPENGARUHI PERMINTAAN SUSTAINABILITY REPORT ASSURANCE DI INDONESIA Amelia Kristina Lumban Toruan; Aditya Septiani
Diponegoro Journal of Accounting Volume 9, Nomor 4, Tahun 2020
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Abstract

This study aims to provide evidence that corporate governance as well as pressure from stakeholders is a factor in the demand for insurance sustainability reports for companies listed on the Indonesia Stock Exchange who are participants and winners of the Sustainability Reporting Award in 2016-2018. The independent variables used in this study are owner concentration, institutional ownership, CSR committee, pressure from stakeholders, industries that are close to customers, industries that are sensitive to the environment, and membership in industries with high pressure from employees. The dependent variable used in this study is the sustainability report assurance.This study uses a logistic regression analysis method with secondary data obtained using a sample collection method that is purposive sampling. The research sample consisted of 24 companies with criteria of companies listed on the Stock Exchange that published sustainability reports and were registered as participants and winners of the SRA in 2016, 2017 and 2018. The research data are secondary data from the financial statements and annual reports of non-financial companies in 2016-2018.The results of this study indicate that only the presence of CSR and industri committees with high proximity to consumers is positively and significantly correlated to the probability of demand for sustainability assurance.
PENGARUH CORPORATE GOVERNANCE, MODEL BISNIS DAN KARAKTERISTIK PERUSAHAAN TERHADAP KEBIJAKAN DIVIDEN Daniel Ranbon Bungaran M; Totok Dewayanto
Diponegoro Journal of Accounting Volume 9, Nomor 4, Tahun 2020
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Abstract

The purpose of this study is to examine the impact of corporate governance, business model and firm characteristic that are proxied using  firm size, firm profitability, firm growth on dividend policy in Indonesia. The independent variable is corporate governance,  firm profitability, firm growth and business model Disclosure while the dependent variable is dividend policy and firm size is used as a control variable in this study. The data that was used in this research was secondary data from the financial statements and annual reports of manufacturing companies listed on the Indonesia Stock Exchange in 2016-2018 and selected by using purposive sampling method. A linear-multiple regression analysis was used to test the hypothesis of this study.               The results showed that corporate governance and firm size does not have significant effect to dividend. On the other hand, firm profitability and business model has a positive and significant effect, while firm growth has a negative and significant effect on dividend policy.
PENGARUH CORPORATE GOVERNANCE, DAN MODEL BISNIS TERHADAP PENGHINDARAN PAJAK Karel Michael Martin; Totok Dewayanto
Diponegoro Journal of Accounting Volume 9, Nomor 4, Tahun 2020
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Abstract

The purpose of this study is to examine the relationship between Corporate Governance, and Business Models on Tax Avoidance in manufacturing companies in Indonesia. Corporate Governance is divided into seven sections Executive Compensation, Executive Character, Firm Size, Institutional Ownership, Board of Commisioner, Audit Commitee, and Audit Quality.The population in this study are all companies listed on the Indonesia Stock Exchange for 2016 - 2018. The sampling method used in this study is purposive sampling. The number of samples used in this study were 113 research samples. The data used in this study were obtained from the company's annual report. The data in this study were analyzed using multiple regression techniques. Data in this study were also analyzed using the classic assumption test before being analyzed using multiple regression techniques. The results of this study indicate that Executive Character, Institutional Ownership, Board of Commisioner, Audit Commitee, and Audit Quality and Business Models do not conflict with Tax Avoidance, while Executive Compensation an Firm Size affect Tax Avoidance.
PENGARUH MODAL INTELEKTUAL TERHADAP KINERJA KEUANGAN PERUSAHAAN (Studi Empiris pada Perusahaan LQ-45 di Bursa Efek Indonesia Tahun 2016-2018) Luthfina Nurin Shabrina; Agustinus Santosa Adiwibowo
Diponegoro Journal of Accounting Volume 9, Nomor 3, Tahun 2020
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This study aims to examine the effect of intellectual capital on corporate financial performance. The components of intellectual capital used are the efficiency of human capital /HCE, structural capital efficiency/SCE, and capital employed efficiency/CEE. Indicators of the corporate financial performance used are return on assets (ROA) and asset turnover (ATO). This study was conducted using a documentation study with secondary data. The analytical method in this study is a quantitative approach. The population in this study are companies listed on the Indonesia Stock Exchange (IDX) which are included in the LQ45 Index consistently in 2016-2018 and have published financial statements. The results showed that: (1) human capital efficiency / HCE did not affect the rate of return on assets / ROA and had a significant negative effect on asset turnover / ATO. (2) structural capital efficiency/ SCE did not affect the rate of return on assets and asset turnover. (3) capital employed efficiency/ CEE had a significant positive effect on the rate of return on assets and asset turnover.

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