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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 PROFITABILITAS, MEKANISME PEMANTAUAN DAN FINANCIAL DISTRESS TERHADAP MANAJEMEN LABA Carolina Reni Damayanti; Warsito Kawedar
Diponegoro Journal of Accounting Volume 7, Nomor 4, Tahun 2018
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the effect of profitability, monitoring mechanism and financial distress on earnings management. Profitability is measured by return on asset (ROA), monitoring mechanism is measured by leverage, and financial distress is measured by Altman Z-score. The population of this study are all go public companies listed in Indonesia Stock Exchange from 2013 until 2015. The number of samples in this study are 267 companies. The result of the analysis of this study indicates that profitability has no significant effect on earnings management, while monitoring mechanism and financial distress have a significant effects on earning management.
PENGARUH TATA KELOLA PERUSAHAAN TERHADAP PENGHINDARAN PAJAK Puspita, Silvia Ratih; Harto, Puji
Diponegoro Journal of Accounting Volume 3, Nomor 2, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

This paper examines the effect of corporate governance on tax avoidance. Corporate governance is proxied by the background of accounting or financial expertise of the audit committee, the proportion of independent directors, executive compensation, public ownership, and the largest shareholding. Tax avoidance is measured by performance-matched tax avoidance measure. By using purposive sampling in the observation period 2010-2012, obtained 399 observations from non-financial companies listed on the Indonesian Stock Exchange. Data were analyzed using ordinary least square regression model by incorporating the effect of year and industry sectors. Regression results show that public ownership and the largest shareholding have negative effect on tax avoidance. Company performance has positive effect on tax avoidance. Meanwhile, the background of accounting or financial expertise of audit committees, the proportion of independent directors, executive compensation, and company size do not have a significant effect on tax avoidance. The results of this paper indicate that some of the mechanisms of corporate governance in Indonesia are not effective according to their function for shareholders.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KEPUASAN PENGGUNA LAYANAN E-GOVERNMENT Studi Kasus Pada Modul Penerimaan Negara Generasi 2 Ariessa Purwidyasari; Muhammad Syafruddin
Diponegoro Journal of Accounting Volume 6, Nomor 4, Tahun 2017
Publisher : Diponegoro Journal of Accounting

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Abstract

This research aims to identify the factors that determine customer satisfaction of e-government services. Based on theory and relevant previous research, five hypothesis are formulated, which contain five independent variables, security and privacy, trust, accessibility, awareness of public services, and quality of public services, and one dependent variables, customer satisfaction. Data used in this research is primary data collected through questionnaire distributed to 90 treasurer or finance staff as institution taxpayer in Blitar State Treasury Authority’s precinct. Based on multiple linear regression, trust, accessibility, and quality of public services are significantly influence customer satisfaction. These findings may utilized by Ministry/Institutions to unveil the key factors in developing e-government which are compatible with citizens’ needs and desire as the public service customer.
PENGARUH STRUKTUR KEPEMILIKAN MANAJERIAL, UKURAN PERUSAHAAN, DAN PRAKTIK CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA Riske Meitha Anggraeni; Basuki Hadiprajitno
Diponegoro Journal of Accounting Volume 2, Nomor 3, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

This  study  aims  to  examine  managerial ownership structure, firm size, and corporate  governance  on earnings management. Earning management was measure by discretionary accruals, ownership managerial structure was measure by the percentage stock of managerial,  firms size was measure by natural logaritma of total asset, and corporate governance were measure by three variabels (composition of board commissioner independent, total of audit committee, and KAP size big 4 or non big 4). This study used data of 111 manufacturing companies listed in BEI from 2009- 2011 . Methods of data collection used  purposive  sampling  techniques. The data were then analized using multiple regression analysisThe  results  shows  that  the  managerial ownership structure and firm size size has  no  significant  effect  on  earnings  management.  Meanwhile, the Corporate Governance (composition of board independent commissioners, audit committee, and KAP size) have significant effect on earning management. 
PENGARUH KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN DENGAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY DAN KEPEMILIKAN MANAJERIAL SEBAGAI VARIABEL PEMODERASI Ega Wibi Prakoso; Darsono Darsono
Diponegoro Journal of Accounting Volume 5, Nomor 3, Tahun 2016
Publisher : Diponegoro Journal of Accounting

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Abstract

This study is investigate the influence of Corporate Social Responsibility disclosure and managerial ownership as proxy from Good Corporate Governance to relationship between ROA as proxy from financial performance and firm value.The sample of this research is manufacture firm which is listed on Indonesia Stock Exchange (IDX) over 2012-2014. The research samples are 199 observations. The analysis methods of this research used multiple linear regression analysis for hypothesis 1 and multiple regression analysis with the Moderated Regression Analysis (MRA) for hypothesis 2 and 3.The results show three conclusions. The first analysis explains that ROA has significant influence to firm value. The second analysis explains that CSR disclosure is able to moderate the relationship between ROA and firm value. The third analysis explains that managerial ownership aren’t able to moderate the relationship between ROA on firm value. And then, the final conclusion in this study from variables which can be used to examine the relationship between ROA on firm value is CSR disclosure who strengthen the relationship between this two variables.
PENGARUH PENGUNGKAPAN SOSIAL DAN LINGKUNGAN TERHADAP ASIMETRI INFORMASI BAGI INVESTOR (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2012-2013) Febi Almira, Lida; Fuad, Fuad
Diponegoro Journal of Accounting Volume 4, Nomor 4, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

This research aimed to examine the effect of disclosure of social and environmental disclosure to the asymmetry of information in the annual report issued by the company. This research examinedthe annual reports of 100 companies that perform voluntary disclosure is  disclosure of social and environmental disclosure in the Indonesia Stock Exchange since 2012-2013. Disclosure of socialand environmental disclosure be investigated by using the method of content analysis. The research uses secondary data based on random sampling method. Method of data processing using a linear OLS regression with a significant level of 10%. The results show that the disclosure of social andenvironmental  disclosure  affect  the  asymmetry  of  information  in  the  annual  report  and  each disclosure  have  a  negative  direction,  which  means  the  higher  the  disclosure  of  social  andenvironmental disclosure will reduce the asymmetry of information.
PENGARUH PENERAPAN CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2009-2011 Sri Wijayanti; Siti Mutmainah
Diponegoro Journal of Accounting Volume 1, Nomor 1, Tahun 2012
Publisher : Diponegoro Journal of Accounting

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Abstract

This study describes the relationship between corporate governance with financial performance on banking companies. The indicator used to explain corporate governance in this study consisted of the size of the board of directors, activities (meetings) the board of commissioners, institutional ownership, the proportion of independent commissioners, the number and size of the company's audit committee, and the size of the banking companies. The method of analysis used in this study is multiple regression, because in accordance with the purpose of this study was to analyze the influence of independent variables on the dependent variables. Samples used in this study were all banking companies listed on the Indonesia Stock Exchange (BEI) in the period 2009-2011. To determine the selection of the sample used purposive sampling method. By using this method the company are obtained 19 banking companies that will be serve as samples in this study. From the results of hypothesis testing in this study, it shows that the size of the board of directors, the activity of (meeting) the board of commissioners, proportion of independent commissioners, and the audit committee is negative effect and not significantly effect on the financial performance of banking companies. The results of this study also showed that institutional ownership is positive effect but not significantly effect on the financial performance of banking companies, and firm size have a positive effect and significantly effect on the financial performance of banking companies. Overall results show that corporate governance is less effect on the performance of the banking companies.
HUBUNGAN PENERAPAN CORPORATE GOVERNANCE DAN SOCIAL CORPORATE TERHADAP MANAJEMEN PAJAK (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia Tahun 2012-2015) Dhanendra Ganang W; Imam Ghozali
Diponegoro Journal of Accounting Volume 6, Nomor 3, Tahun 2017
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the effect of the number of boards of commissioners, the percentage of independent commissioners, the amount of compensation board of commissioners, audit committee, and Corporate Social Responsibility to corporate tax management. This study used multiple linear regression analysis using SPSS. The population used in this study consists of manufacturing companies listed in Indonesia Stock Exchange for the period 2012-2015. Samples were obtained in this study as many as 30 companies, bringing the total overall sample to be observed during the years 2012 to 2015 a total of 120. The results show that there is a significant positive effect on the number of commissioners tax management. There is a significant positive effect on the percentage of independent board tax management. There is a significant positive effect on the amount of compensation commissioners tax management. There is no influence of the audit committee of the tax management. There is no influence of Corporate Social Responsibility for the management of taxes. There is no effect of firm size on tax management. There is a significant positive effect on the profitability of tax management.
PERBANDINGAN INDEKS PELAPORAN SOSIAL KEISLAMAN ANTAR BANK-BANK UMUM SYARIAH DI INDONESIA Erdhina Putri Riyanti; Endang Kiswara
Diponegoro Journal of Accounting Volume 3, Nomor 3, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to determine how the comparison of Islamic social reporting index/index PSKI (islamic social reporting/ISR) between Islamic banks in Indonesia. This study refers to PSKI index developed by Othman, Ghani, and Thani (2009) which has 6 theme, it is investment and financial disclosure, products and services, labor, social, environmental, and corporate governance. In addition to the six themes, this research also developed using the items on the research of Hardiyanti (2012) and Fauziah and Yudho (2013) as well as adding one new theme is a theme islamic.This research was conducted using qualitative comparative descriptive with descriptive statistics. This research is a comparative study of the object by using descriptive statistical explanation. The comparison includes items related to the contribution of ownership and Sharia Supervisory Board.The results showed that the Bank Syariah Mandiri has the highest score on the index investing and financing PSKI themes, products and services, labor, and social. Bank Muamalat, BRI Syariah, and BJB Sharia obtain the same score on the theme of environment, 1 score. PSKI theme On the index of corporate governance, Bank Syariah Mandiri Bank Syariah Bukopin, and Bank Mega Syariah obtain the highest score of 7. Overall highest score owned by Bank Muamalat, which is 40. Bank Syariah Mandiri is superior in several themes but because ISR index score on islamic theme is negative so the score ended up being lower than the Bank Muamalat. These results imply that the performance index of social reporting has close relation with Islamic patterns are also entitled Islamic finance.
ASSETS TURNOVER, CASH POSITION, LEVERAGE, DAN PERTUMBUHAN PERUSAHAAN SEBAGAI DETERMINAN TERHADAP KEBIJAKAN DIVIDEN Julianty Violetta Sari S; Nur Cahyonowati
Diponegoro Journal of Accounting Volume 4, Nomor 2, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to analyze and provide empirical evidence about the effect of assets turnover, cash position, leverage, and company’s growth on dividend policy. Several previous studies showed varying results. To obtain valid results, then doing a test on each variable based on the hypothesis constructed. The samples used were selected by purposive sampling method. The population was 125  manufacturing  companies  listed  in  Indonesia  Stock  Exchange.  After  reduced  with  some criteria, 27 companies identified as samples. Observation period was 2010 to 2012, so the total number of sample used was 81 samples. Multiple regressions were used to examine the hypothesis. The results indicate that assets turnover and leverage are significantly affect the dividend policy. On the other side, cash position and company’s growth have no effect on the dividend policy.

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