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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
 128   129   130   131   132 
PENGARUH SPESIALISASI INDUSTRI AUDITOR DAN REPUTASI AUDITOR TERHADAP AUDIT REPORT LAG (Studi Empiris Pada Perusahaan Perbankan yang Terdaftar di BEI Tahun 2016,2017 dan 2018) Victoria Jeniffer Raya; Herry Laksito
Diponegoro Journal of Accounting Volume 9, Nomor 3, Tahun 2020
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this research is to empirically examine the relationship between auditor industry specialization and auditor reputation on audit report lag of banking companies listed on Indonesia Stock Exchange (BEI) in 2016, 2017, 2018. This research uses secondary data with a purposive sampling method to select the financial statements of banking companies in 2016 2017, 2018 which are listed on Indonesia Stock Exchange. There are 40 listed companies with 120 samples used. This research used the multiple regression analysis. The classic assumption test is done first before doing the multiple regression test. This research indicates that the independent variable namely auditor industry specialization has a negative and significant effect on audit report lag, while the auditor's reputation has no effect on audit report lag.
ANALISIS PENGARUH DIVERSITAS DEWAN KOMISARIS TERHADAP CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2018) Gohanna Sondang M. Damanik; Totok Dewayanto
Diponegoro Journal of Accounting Volume 10, Nomor 1, Tahun 2021
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to obtain empirical evidence and analyze the effect of  the board of commissioners’ diversity, such as gender diversity, independent board of commissioners, the board of commissioners’ nationality, board of commissioners’ age, board of commissioners’ education, and managerial ownership on corporate social responsibility (CSR) disclosure. This study also uses profitability as a control variable.The population in this study are manufacturing companies listed on the Indonesia Stock Exchange in 2015-2018. The total sample used in this study was 85 companies based on predetermined criteria (purposive sampling). Data were analyzed using panel data analysis. The findings of this study indicate that gender diversity and board of commissioners’ education have a positive and significant effect on corporate social responsibility (CSR) disclosure, meanwhile independent board of commissioner, the board of commissioners’ nationality, board of commissioners’ age, and managerial ownership have no effect on corporate social responsibility (CSR) disclosure. Profitability as a control variable has no effect on corporate social responsibility (CSR) disclosure.
PENGARUH KEPEMILIKAN KELUARGA TERHADAP HUBUNGAN ANTARA ARUS KAS DAN INVESTASI Afanin Nadia Rachmazada; Agung Juliarto
Diponegoro Journal of Accounting Volume 9, Nomor 2, Tahun 2020
Publisher : Diponegoro Journal of Accounting

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Abstract

This research aims to examine the effect of family ownership on investment-cash flow sensitivity. It also confirms the non-monotonic (S-shaped) relation between the ownership levels of family shareholders on investment-cash flow sensitivity. The population of this research were manufacturing companies listed on the Indonesian Stock Exchange (IDX) on the year 2013 – 2017 with a total sample of 136. Data collected by using purposive sampling method. Multiple linear regression analysis was used as the primary tool of analysis in this research. The results of this study prove that the presence of a family large shareholder has negative significant influence on the investment-cash flow sensitivity. At low levels of shareholdings, the family ownership has negative influence on investment-cash flow sensitivity. At moderate levels of shareholdings, the family ownership has positive influence on investmen- cash flow sensitivity. While at high levels of shareholdings, the family ownership negatively affect investment-cash flow sensitivity. In other words this research succeed in proving the non-monotonic (S-shaped) relation between the ownership levels of family shareholders and investment-cash flow sensitivity.
ANALISIS PENGARUH TIPE INDUSTRI, UKURAN PERUSAHAAN, PROFITABILITAS, LEVERAGE DAN KUALITAS TATA KELOLA PERUSAHAAN TERHADAP CARBON EMISSION DISCLOSURE (Studi Empiris pada perusahaan non keuangan yang mengeluarkan sustainability report dan terdaftar di BEI tahun 2015-2017) Fatkhi Asri Mulya; Abdul Rohman
Diponegoro Journal of Accounting Volume 9, Nomor 4, Tahun 2020
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to analyze the factors that influence carbon emission disclosure in non-financial companies that disclose sustainability reports and are listed on the Indonesia Stock Exchange in 2015 -2017. The factors tested in this study are carbon emission disclosure as the dependent variable while the industry type, company size, profitability, leverage, and quality of corporate governance as independent variablesThe sample of this study consisted of 57 companies listed on the Indonesia Stock Exchange (IDX) and revealed the sustainability report in the period 2015-2017. This study uses secondary data and in the selection of samples using a purposive sampling method. Analysis model using multiple linear regression analysis.The results of this study indicate that the variables of industry type, company size, and quality of governance have a significant effect on carbon emission disclosure. While the profitability and leverage variables have no significant effect on carbon emission disclosure.
PENGARUH SPESIALISASI INDUSTRI AUDITOR DAN REPUTASI AUDITOR TERHADAP AUDIT REPORT LAG (Studi Empiris pada Perusahaan Perbankan yang Terdaftar di BEI Tahun 2016-2018) Victoria Jeniffer Raya; Herry Laksito
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 is to empirically examine the relationship between auditor industry specialization and auditor reputation on audit report lag of banking companies listed on Indonesia Stock Exchange (BEI) in 2016, 2017, 2018. This research uses secondary data with a purposive sampling method to select the financial statements of banking companies in 2016 2017, 2018 which are listed on Indonesia Stock Exchange. There are 40 listed companies with 120 samples used. This research used the multiple regression analysis. The classic assumption test is done first before doing the multiple regression test. This research indicates that the independent variable namely auditor industry specialization has a negative and significant effect on audit report lag, while the auditor's reputation has no effect on audit report lag.
FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP AUDIT REPORT LAG (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2013-2016) Siti Laela Rahayu; Herry Laksito
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 is to examine the impact of corporate size, audit firm status, audit complexity, directors board size, audit committee, ownership dispersion, and ownership concentration toward audit report lag in manufacturing company sector that listed on Indonesia Stock Exchange. The population in this study consists of service companies that listed on Indonesia Stock Exchange for 2013 till 2016.Sampling method that used is purposive sampling. The samples consist of 288 financial statements from 72 manufacture companies. Data used in this research is audited financial statements from each company that have been published. Multiple linear regression is used to be an analysis technique by SPSS version 23.            The results of the analysis indicate that the variable company size, board size, and concentration of share ownership affect the audit report lag, which results are in accordance with the expected predictions. While variable KAP reputations, audit complexity, audit committee size, and the ownership dispersion do not affect the audit report lag, which results do not match the expected predictions.
ANALISIS PENGARUH KARAKTERISTIK KOMITE AUDIT TERHADAP PENGUNGKAPAN LAPORAN KEBERLANJUTAN (Studi Empiris pada Perusahaan yang Terdaftar pada BEI Tahun 2015-2018) Rudolf Josua; Aditya Septiani
Diponegoro Journal of Accounting Volume 9, Nomor 3, Tahun 2020
Publisher : Diponegoro Journal of Accounting

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Abstract

This research aims to examine the effect of the role of audit committee atributes that are proxied in independence of the audit committee, size of the audit committee, number of audit committee meetings and financial expertise of the audit committee on the sustainability report which is assessed using the ESG ScoreThis research population was  non-financial sector companies listed ini Indonesia Stock Exchange in 2015-2018. The sampling method used in this research was purposive sampling method. With a sample of 46 companies during the  observations period of 3 years in a row for totall of 184 samples. Analysis method of this research used multiple regressionThe results of this research showed that  size of the audit committee and  number of audit committee meetings significantly effect the disclosure of sustainability reports. While independence of the audit committee and audit committee financial expertise have a not significant effect on the disclosure of sustainability reports
PENGARUH REPUTASI PERUSAHAAN TERKAIT EMISI GAS RUMAH KACA DAN TANGGUNG JAWAB SOSIAL TERHADAP NILAI PERUSAHAAN (Studi Empiris terhadap Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2014-2018) Diah Novita Amalia; Daljono Daljono
Diponegoro Journal of Accounting Volume 10, Nomor 1, Tahun 2021
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the effect of company reputation related to greenhouse gas emissions and social responsibility on firm value with control variables such as age, assets, liabilities and company operating income. The research population is manufacturing companies listed on the IDX in 2014-2018. The results of the sample selection obtained 33 companies that were used as the research object. The study was tested using SPSS 24 with multiple linear regression models. The independent variable is measured using content analysis with category assessment. The firm value which is also called market value is measured by multiplying the market price of the shares and the number of shares outstanding. The results showed that the company's reputation related to greenhouse gas emissions, corporate reputation related to social responsibility, age, assets and liabilities did not have a significant effect on company value. Meanwhile, operating income has a significant effect on firmvalue.
Analysis of the Relationship Between Cost Stickiness and Financial Reporting Quality in the Indonesian Stock Exchange (Study in Manufacturing Sector Companies in 2018) Tarisa Natakusumawati; Faisal Faisal
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 relationship between financial statements and cost stickiness in companies listed on the Indonesia Stock Exchange. The study used all data from manufacturing companies registered in Indonesia in 2018. The data collection method was carried out by means of documentation study and literature study. Data were analyzed using descriptive statistical tests, classical assumption tests, hypothesis tests, multiple regression analysis tests and goodness of fit tests, using the IBM SPSS 23 software. The results in this research showed that the raw material cost stickiness (MCA) had a significant positive effect on the level of disclosure of corporate financial statements (FRQ). However, administrative cost stickiness (ACA), sales cost stickiness (SCA) and labor cost stickiness (LCA) do not have a significant effect on the level of disclosure in the company's financial statements in the manufacturing sector.
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
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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.

Page 130 of 189 | Total Record : 1889

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