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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 PEMAHAMAN TENTANG PERPAJAKAN, KUALITAS PELAYANAN FISKUS, SISTEM TRANSPARANSI PERPAJAKAN, KESADARAN WAJIB PAJAK, DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI Aglista Ramadhanty; Zulaikha Zulaikha
Diponegoro Journal of Accounting Volume 9, Nomor 4, Tahun 2020
Publisher : Diponegoro Journal of Accounting

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Abstract

Each year, the number of individual taxpayers increase, but it is not accompanied by their compliance. This study aims to examine the influence of tax payer knowledge, fiscus service quality, tax transparency system, tax payer awareness, and tax penalties on the individual taxpayer compliance. The samples using convenience sampling technique were 400. Data were collected by Google Form survey that were distributed by Whats App group. Data and hypothesis were analized  using multivariate analysis of SPSS 21.  The results indicate that the taxpayer knowledge, fiscus service quality, tax payer awareness, and tax penalties have a positive significant effect on taxpayer compliance. Whereas the tax transparency system have no significant effect.
EFEKTIVITAS KOMITE AUDIT, KUALITAS AUDIT DAN MANAJEMEN LABA (Studi Empiris Perusahaan yang Terdaftar di Indeks LQ45 pada Tahun 2014-2018) Fefi Arni Sirait; Abdul Rohman
Diponegoro Journal of Accounting Volume 9, Nomor 4, Tahun 2020
Publisher : Diponegoro Journal of Accounting

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Abstract

Every company certainly has hope to obtain high and stable earnings because earnings are used as the main indicator to measure company performance, so as many companies do earnings management practices if the expected profit targets unfulilled. The purpose of this study is to examine the effect of audit committee effectiveness and audit quality with proxy KAP Big4, audit fee and audit tenure on earnings management. On the basis of the theory of agency, that is regarding the agent's relationship with the principal, then it should be the higher the effectiveness of the audit committee and audit quality, the higher its influence in minimizing earnings management.The population in this study are companies listed in the LQ45 index in 2014-2018 with a sample of 153 companies listed in the LQ45 index in 2014-2018. The analytical tool used is multiple regression analysis.The results of this study indicate that the auditors of KAP Big4 and audit fee have a negative and significant effect on earnings management, the effectiveness of the audit committee has a negative and not significant effect on earnings management while the audit tenure has no effect on earnings management. With this result it can be said that if a company uses KAP Big4 and the higher the audit fee then the lower the level of earnings management practices, the effectiveness of the audit committee has a negative and not significant effect and does not affect audit tenure it might be influenced by several other factors.
PENGARUH LINGKUP CORPORATE SOSIAL RESPONSIBILITY TERHADAP AGRESIVITAS PAJAK (Studi Empiris pada Perusahaan Non Keuangan yang terdaftar di Bursa Efek Indonesia Tahun 2016-2018) Wuri Ismail; Herry Laksito
Diponegoro Journal of Accounting Volume 9, Nomor 4, Tahun 2020
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to investigate the relationship between dimensions of corporate social responsibility and tax aggressiveness. The independent variables in this research are environmental dimension of CSR, social dimension of CSR and governance dimension of CSR. While the dependent variable used in this study is tax aggressiveness.This study uses secondary data from the financial information provided on Bloomberg database of companies listed on the Indonesian Stock Exchange. Seventy-eight samples were selected using the purposive sampling method in non-financial industry, which published its financial statements during the years 2016 to 2018. Multiple regression analysis is the test used to analyze the relationship environmental dimension of CSR, social dimension of CSR, and governance dimension of CSR on tax aggressiveness. The result of this research  shows that second hypothesis with variable social dimension of CSR was accepted. Social dimension of CSR has negative significant influence on tax aggressiveness. Meanwhile first and third hypothesis with variable governance dimension of CSR and environmental dimension of CSR was rejected because it has the opposite direction with result. Governance dimension of CSR have negative significant influence on tax aggressiveness and environmental dimension of CSR positive significant influence on tax aggressiveness.
PENGARUH PENGETAHUAN PERPAJAKAN, SOSIALISASI PERPAJAKAN, DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK BADAN (Studi terhadap Bendahara Pemerintah pada Badan Pengelola Pendapatan Daerah Provinsi Jawa Tengah) Anindhiati Restu Wardhani; Daljono Daljono
Diponegoro Journal of Accounting Volume 9, Nomor 4, Tahun 2020
Publisher : Diponegoro Journal of Accounting

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Abstract

This study examines the level of compliance of corporate taxpayers in paying corporate tax within the Central Java Regional Revenue Management Agency by using several independent variables including tax knowledge, tax socialization, tax sanctions. The dependent variable in this study is taxpayer compliance. In this study aims to analyze the influence of tax knowledge, tax socialization, and tax sanctions on corporate taxpayer compliance. The population of this study is corporate taxpayers, especially the Government Treasurer in the Central Java Regional Revenue Management Agency. The sample uses a saturated sample method which amounts to 41 respondents. Data collection techniques were carried out using a questionnaire.  Analysis of research data using multiple linear analysis with SPSS 25.0 program. The results of this study indicate that tax knowledge and tax sanctions have a significant positive relationship on taxpayer compliance. While tax socialization has a negative relationship with taxpayers.
PENGARUH PROFITABILITAS, SOLVABILITAS DAN OPINI AUDITOR TERHADAP AUDIT REPORT LAG (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2014 – 2018) Salwa Febrianti; Sudarno Sudarno
Diponegoro Journal of Accounting Volume 9, Nomor 3, Tahun 2020
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the effect of profitability, solvency and auditor’s opinion on audit report lag on manufacturing companies listed on the Indonesia Stock Exchange in the period 2014 – 2018. The population used in this study is manufacturing companies listed on the Indonesia Stock Exchange in the period 2014 – 2018. The sampling technique used in this study was purposive sampling technique, which is sampling with several criteria. The number of samples that meet the sampling criteria in this study were 47 manufacturing companies (235 sample of data).            The results of this study indicate that simultaneously all independent variables namely profitability, solvency and auditor’s opinion affect the audit report lag variable. The partial test results show that the independent variables that influence audit report lag are profitability with significance level of 0,011 and auditor’s opinion with significance level of 0,015. While the solvency variable does not affect the audit report lag because it has a significance level greater than 0,05, namely 0,410.
PENGARUH AGRESIVITAS PAJAK DAN PROFITABILITAS TERHADAP CORPORATE SOCIAL RESPONSIBILITY (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2016-2017) Dimas Ario Wicaksono; Tri Jatmiko Wahyu Prabowo
Diponegoro Journal of Accounting Volume 10, Nomor 1, Tahun 2021
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this research is to examine the influence of tax aggressiveness and profitability with corporate social responsibility. Independent variabel used in this research is the tax aggressiveness, size and profitability. Dependent variabel in this research is corporate social responsibility. This research population was manufacture companies listed on Indonesian Stock Exchange during 2016-2017. The sample of the research is chosen by using purposive sampling method. Total samples used in this study as many as 185 companies.  Data then analyzed using ordinary least square regression. This research showed that the aggressiveness of corporate taxes and profitability significantly and not positively related to CSR. This result not accordance with legitimacy theory. 
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENERIMAAN OPINI AUDIT GOING CONCERN (Studi Kasus pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2014-2018) Virky Septiani Putri; Etna Nur Afri Yuyetta
Diponegoro Journal of Accounting Volume 10, Nomor 1, Tahun 2021
Publisher : Diponegoro Journal of Accounting

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Abstract

These research aims are to analyze and provide empirical evidence of the influence of audit tenure, audit lag, opinion shopping, liquidity, leverage, and debt default to the acceptance of going concern opinion. The population used in this research is manufacturing companies listed on The Indonesia Stock Exchange (IDX) in 2014-2018. Samples were selected using a purposive sampling method. 128 companies are selected to be samples. This research used regression analysis as analyze of method and SPSS 20.The results from this research showed audit tenure and liquidity have a negative significant effect on the acceptance of going concern opinion, audit lag, leverage, and debt default have a positive significant effect, while opinion shopping does not affect the acceptance of going concern opinion.
DETEKSI KECURANGAN LAPORAN KEUANGAN MENGGUNAKAN BENEISH M – SCORE DAN PREDIKSI KEBANGKRUTAN MENGGUNAKAN ALTMAN Z – SCORE (Studi Empiris pada Perusahaan yang Termasuk dalam Indeks LQ – 45 Tahun 2016 – 2018) Caterina Kesuma Dinasmara; Agustinus Santosa Adiwibowo
Diponegoro Journal of Accounting Volume 9, Nomor 3, Tahun 2020
Publisher : Diponegoro Journal of Accounting

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Abstract

Financial statements can be the one of the source of financial information in a company. Fraud can be seen through financial reports, which can be interpreted as acts intended to get personal benefit or in a group that can harm other parties directly or indirectly, which is usually done by parties from within or outside the organization and is an illegal activity. Through the company's financial statements can be seen the financial condition of a company. If the company experiences economic difficulties, the company is unable to pay off its obligations or debt. If the company is exposed to financial distress, the company is considered to have failed in their business. This study was conducted with the aim of finding out companies listed on the Indonesia Stock Exchange (IDX) and those included in the LQ-45 index who were manipulating on their financial statements and who had financial difficulties reflected in the financial statements presented.             The sample used in this study were 24 companies listed on the Indonesia Stock Exchange (IDX) and included in the LQ-45 index in 2016 - 2018. The type of data used in this study is secondary data, which is in the form of company annual reports. This study uses quantitative descriptive methods to analyze data. Beneish M - Score is used to detect financial statement fraud and Altman Z - Score is used to predict bankruptcy in companies.            The results of this study indicate that in 2016 there were 42% of companies classified as manipulators, in 2017 there were 33% of companies classified as manipulators, and in 2018 there were 29% of companies classified as manipulators. In addition, in 2016 there were no companies experiencing financial difficulties or going bankrupt and in 2017 and 2018 there were 1 (one) or 4% of companies experiencing financial difficulties or who were going bankrupt.
PENGARUH MEKANISME CORPORATE GOVERNANCE TERHADAP PRAKTIK CREATIVE ACCOUNTING (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2014-2018) Laras Shatiti; Tarmizi Achmad
Diponegoro Journal of Accounting Volume 9, Nomor 3, Tahun 2020
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Abstract

The purpose of this study is to examine the effect of corporate governance mechanisms proxied by independent commissioners and the quality of external audits, plus two other factors that affecting, there are: profitability and financial leverage on the creative accounting practices (income smoothing) in the manufacturing companies listed on the Indonesia Stock Exchange from 2014-2018. Income smoothing is a management effort to reduce the variation in the number of reported earnings to match the desired target by manipulating earnings through accounting methods or through transactions. This research uses 83 manufacturing companies that were selected as samples by purposive sampling method from total of 170 companies in five years. The samples are classified as smoothers and non-smoothers using income smoothing index (Eckel Index). The hypotheses test is performed using the logistic regression model. The results showed that external audit quality and profitability simultaneously have significant effect on income smoothing. Meanwhile, independent commissioner and financial leverage has no significant effect on income smoothing practice.
PENGARUH KONEKSI POLITIK TERHADAP KINERJA LINGKUNGAN DAN PROFITABILITAS Nofi Sulistyowati; Tri Jatmiko Wahyu Prabowo
Diponegoro Journal of Accounting Volume 9, Nomor 3, Tahun 2020
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Abstract

This study is to examine the effect of political connections on environmental performance and profitability. The variables used in this study are independent and dependent variables. Political connections as a independent variables. The dependent variable are environmental performance and profitability. The population in this study is companies listed on the Indonesia Stock Exchange in 2018. The sampling method used in this reseach is purposive sampling. Based on the sampling method used, there were 88 samples. The analytical method used in this study was ordinal logistic regression analysis and simple linear regression analysis. The results of the reseacrh show that political connections affect environmental performance. That means, companies that have political connections tend to have good environmental performance. Similarly, the results of the effect of political connections on profitability show the same. It also means that companies with political connections also have a high level of profitability.

Page 132 of 189 | Total Record : 1889

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