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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 PEMILIHAN KARIR MAHASISWA AKUNTANSI YANG MENGIKUTI MAGANG UNTUK BERKARIR DI BIDANG AKUNTANSI (Studi Kasus pada Mahasiswa Program D3 Jurusan Akuntansi Fakultas Ekonomika dan Bisnis Universitas Diponegoro) Shofwa Fathina; Sudarno Sudarno
Diponegoro Journal of Accounting Volume 6, Nomor 1, Tahun 2017
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this study is to analyse the accountancy student’s career choice after completing an internship to pursue career in accountancy. This study use job attributes, person-job fit, and person-organization fit as independent variable, then analyzed that affection to person-career fit as dependent variable. The population of this study was the accounting student’s diploma programs of economics and business faculty at diponegoro university. The research data collection using questionnaire survey. The sampling method are purposive sampling. The criteria are the students must be completing their internship. The sample used in this study was 72 samples. Structural Equation Modelling—Partial Least Square used to be statistical analysis. The results of this study indicate that person-organization fit had direct effect to person-career fit. Another results are person-organization fit affect person-career fit through job attributes. This study also find out that person-organization fit affect person-career fit through person-job fit.
PENGARUH TANGGUNG JAWAB SOSIAL PERUSAHAAN TERHADAP NILAI PERUSAHAAN STUDI KASUS PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BEI 2008 – 2012 Arief Raharjo; Indira Djanuarti
Diponegoro Journal of Accounting Volume 3, Nomor 1, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

Corporate social responsibility is the companies commitment to support the realization of sustainable development. Legitimacy theory explains that social responsibility disclosure to obtain the legitimacy where the companies located. The legitimact will increase corporate reputation,  That will eventually affect the firm value. Data collection method using pursosive sampling method for listed mining companies in Indonesian Stock Exchange during 2008 until 2012. The result of this research show that corporate social responsibilities give positive effect toward firm value.
ANALISIS PENGARUH CORPORATE SOCIAL RESPONSIBILITY DAN KEPEMILIKAN MAYORITAS TERHADAP AGRESIVITAS PAJAK (Studi Empiris Terhadap Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia Tahun 2011-2013) Erlang Purwanggono; Abdul Rohman
Diponegoro Journal of Accounting Volume 4, Nomor 2, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this study was to examine Corporate Social Responsibility and Majority Firm to Tax Aggressiveness. This study is a developing of a previous study, Lanis and Richardson (2011). The difference between this and previous studies is the use of samples and test equipment at research previous studies using a CSR method from Australia, measuring a Majority Firm with previous study from previous study in Indonesia. Whereas this study uses SPSS test equipment 21 The populations used in this study are  manufacturing company listed in the Indonesian Stock Exchange from year 2011-2013. Sampling technique in this study using purposive sampling method. Data analysis techniques performed by hypothesis testing using multiple linear regression method. The results of this study indicate that Corporate Social Responsibility negative  significantly influence Tax Aggressiveness. Whereas, Majority Firm also have a negative significant effect on the Tax Aggressiveness.
ANALISIS PENGARUH VARIABEL FUNDAMENTAL, RISIKO SISTEMATIK, DAN JENIS PERUSAHAAN TERHADAP RETURN SAHAMANALISIS PENGARUH VARIABEL FUNDAMENTAL, RISIKO SISTEMATIK, DAN JENIS PERUSAHAAN TERHADAP RETURN SAHAM Satrio Adi Wibowo; Sudarno Sudarno
Diponegoro Journal of Accounting Volume 2, Nomor 1, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

Study aimed to examine the influence of fundamental variables, systematic risk, and the type of company to manufacturing company stock return. The variables used in the study include profitability, leverage, stock performance, the annual inflation rate, and type of company.This study population is  manufacturing company listed on the Indonesia Stock Exchange (BEI) period 2009 to 2011. Type of company is divided into basic chemical manufacturing companies and non-chemical basis. So the total sample in accordance with the criteria amounted to 83 companies each year. The hypothesis tested in this study with multiple regression analysis.  The results of this study indicate that profitability and inflation does not affect the amount of manufacturing company stock returns. While variable leverage, stock performance, and the type of company affect stock return manufacturing company
PENGAKUAN, PENILAIAN DAN PENGUNGKAPAN “ASET” SATWA DI LEMBAGA KONSERVASI Muhammad Irfan Dermawan; Warsito Kawedar
Diponegoro Journal of Accounting Volume 8, Nomor 1, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this research is to find the normative method of recognition, assessment, and disclosure of animals as assets managed by conservation institutions. This research choose Semarang Zoo as one of conservation insitutions of protected animals in Indonesia.This research is using primary data based on deep interview with interviewee who are representatives of Semarang Zoo, Natural Resources Conservation Center, and academics from the Diponegoro University Accounting Department. This research is using analysis method with procedure of data collection, data condensation, data display, and drawing and verifying conclusions.The research conclude that until now there’s still differences of opinion in the recognition, assessment, and disclosure of animals as assets which is the whose ownership is in the hands of the government which is stated in UU No. 5 of 1990 about Conservation of Biological Resources and their Ecosystems. The recognition, assessment, and disclosure of preserved animals corpes are still in question.
PENGARUH AGRESIVITAS PAJAK TERHADAP CORPORATE SOCIAL RESPONSIBILITY : UNTUK MENGUJI TEORI LEGISTIMASI (Studi Empiris Pada Perusahaan Pertambangan dan Properti yang Terdaftar di Bursa Efek Indonesia Tahun 2009-2012) Natasya Elma Octaviana; Abdul Rohman
Diponegoro Journal of Accounting Volume 3, Nomor 2, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the influence of corporate tax aggressiveness with corporate social resposibity (CSR): to test legitimacy theory. Sampling method used purposive sampling. A firm criteria  are mining and property companies listed on Indonesian Stock Exhange during 2009-2012. Samples were 30 companies for each year which was consist of 9 mining companies and 21 property companies. This study showed that the aggressiveness of corporate taxes significantly and negatively related to CSR. Companies that have a low level of aggressiveness resulting company would disclose CSR greater than the firm that does tax aggressiveness. This does not justify the legitimacy of the theory in the context of tax aggressiveness.
ANALISIS PENGARUH ATRIBUT CORPORATE GOVERNANCE TERHADAP UNDERPRICING PADA INITIAL PUBLIC OFFERINGS (IPO) DI BURSA EFEK INDONESIA Isti Nazilah Hidayati; Etna Nur Afri Yuyetta
Diponegoro Journal of Accounting Volume 4, Nomor 3, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

The aim of this study is to examine the influence of corporate governance attributes like non- executive board size, non-executive board independent, non-executive board reputation, ownership concentration, and institutional ownership on the level of underpricing. This study used firm size, profitability, firm age, auditor reputation and underwriter reputation as control variable. The population in this study consists of all IPO firm in Indonesia Stock Exchange for the period 2006-2013. Sampling is done by using purposive sampling method. Total sample of this research is 114 companies that was underpriced on the IPO. This study used multiple regression analysis for hypotheses testing. The result of this study showed that all of the corprate governance atributes which was studied like non executive board size, non-executive board independent, non-executive board  reputation,  ownership  concentration,  and  institutional  ownership  not  proven  significant effects on the level of underpricing.
PENGARUH KUALITAS AUDIT TERHADAP MANAJEMEN LABA Muhammad Dody Amijaya; Andri Prastiwi
Diponegoro Journal of Accounting Volume 2, Nomor 3, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

Earnings management is an action taken to regulate managers profit by raising, lowering and flattening income managers as you wish, so as to reduce the credibility of financial statements. With the earnings management, it will increase agency costs. To reduce agency costs will require a qualified auditor who acts as a controller such as the size of the Firm, Auditor industry specialist, and auditor independence. Therefore high quality audits which acts as an effective deterrent earnings management, because management's reputation will be destroyed and the value of the company will go down if this false reporting detected or uncovered. The samples used in this study is a banking company listed in Indonesia Stock Exchange in 2008-2011. Results indicate that audit quality is measured by the size of the firm and industry specialist auditors negatively affect earnings management. So that the existence of the firm size and industry specialist auditors can inhibit earnings management. While the existence of the independence of auditors failed to prove capable of limiting earnings management.
PENGARUH KARAKTERISTIK DEWAN DAN STRUKTUR KEPEMILIKAN TERHADAP LUAS PENGUNGKAPAN SUSTAINABILITY REPORTING Situmorang, Roniasi; Basuki Hadiprajitno, Paulus Th
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 examine the influence of board characteristics and  ownership structure toward sustainability reporting disclosure which integrated by annual reports for all listed manufacturing company on the Indonesia Stock Exchange in the year 2013-2014. Board characteristicsused in this study are size of commisioner, independent commisioner, size of director, and the existence of female directors, and ownership structure used in this study are public ownership and institusional ownership.            The population of this study are manufacturing companies listed on the Indonesia Stock Exchange (BEI) in the year 2013-2014. Total sample is 212 annual report companies as determined by purposive sampling method. This research analyzes sustainability reporting disclosure in annual reports by the method of content analysis. Data analysis was performed with the classical assumption and hypothesis testing of regression method.            The results of this study indicate that independent commisioner, size of director, and institusional ownership did not have significant influence to the sustainability reporting disclosure. Size of commisioner, the existence of female directors, and public ownership had significant influence to sustainability reporting disclosure.
PENGARUH KARAKTERISTIK EKSEKUTIF TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY : AGRESIVITAS PAJAK SEBAGAI VARIABEL INTERVENING Nur Istriasih; Etna Nur Afri Yuyetta
Diponegoro Journal of Accounting Volume 4, Nomor 4, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the influence of characteristics risk-taking  executive with corporate social responsibility (CSR) disclosure through tax aggressiveness as an intervening variable. The population of this study was non-financial companies listed in Indonesia Stock Exchange (ISX) in 2012-2013.There are three results of this study. First result of this study showed that the characteristics risk taker executive significantly and positive related to aggressiveness of corporate taxes. A company that has a risk-taking executives have a greater possibility to commit acts of tax aggressiveness than a company which has a risk-averse executive. Second, this study showed that tax aggressiveness significantly and negative related to CSR disclosure. Companies that have a low level of tax aggressiveness resulting company would disclose CSR greater than the firm that does tax aggressiveness. And third result showed that tax aggressiveness can’t  mediate the relationship of characteristics executive to CSR disclosure.

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