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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 TIPE KEPEMILIKAN TERHADAP PERFORMA CORPORATE SOCIAL RESPONSIBILITY PERUSAHAAN NON KEUANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Alvine Adriyadi; Basuki Hadiprajitno
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 effect of ownership type and corporate social responsibility of firm. The purpose of this study is to provide empirically evidence about the effect of ownership type to corporate social responsibility of firm. The independent variables of this study are ownership type by financial institution, government, corporate investor, and individual investors, the dependent variable is CSR, and control variables are size and profitability. CSR measured by CSR disclosure with GRI G3.1 as the indicator. Ownership type measured by disclosure showed in annual report. Size measured by logarithm of total asset. Leverage measured by total debt to total equity, and ROA measured by total profit to assets.The population in this study are 507companies which listed on Indonesian Stock Exchange in the period of 2013. Sample were selected by purposive sampling method and finally obtained 225 companies that fulfill the criteria. Data were analyzed using multiple regression analysis model.The result show that ownership by government significantly positive to CSR. Based on the result, conclude that ownership by government will take action of responsibility besides making profit from the firm.
IMPLEMENTASI PAJAK PENGHASILAN BERDASARKAN PERATURAN PEMERINTAH NOMOR 46 TAHUN 2013 (Studi pada UMKM di Jawa Tengah dan Daerah Istimewa Yogyakarta) Faizara Prabantari; Moh Didik Ardiyanto
Diponegoro Journal of Accounting Volume 6, Nomor 4, Tahun 2017
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to determine differences income tax for individual taxpayer and corporate taxpayer refers to general rate based on Undang-Undang Nomor 36 Tahun 2008 that regulates about income tax for taxpayers and final rate based on Peraturan Pemerintah Nomor 46 Tahun 2013 that regulates about income tax for Micro, Small, and Medium Enterprises who has gross income until Rp 4.800.000.000 per year. The study also aims to determine the impact of Peraturan Pemerintah Nomor 46 Tahun 2013 for the individual taxpayer, corporate taxpayer, and for the government. Methods of data collection in this research is use a questionnaire that distributed to respondents (MSMEs) to answer questions pertaining on the application of Peraturan Pemerintah Nomor 46 Tahun 2013. The descriptive qualitative method is used to analyze the data. The results of the study found that: 1) There are differences in the amount of income tax expense to be paid using Undang-Undang PPh Nomor 36 Tahun 2008 and Peraturan Pemerintah Nomor 46 Tahun 2013 rates. Peraturan Pemerintah Nomor 46 Tahun 2013 will disadvantageous corporate taxpayers that have profit margin below 8% and will disadvantageous individual taxpayers that have profit margin below 7.91% for medium enterprises, 10.7% for small enterprises, as well as 40.3% for micro enterprises. 2) The data from questionnaire indicate that the majority of MSMEs which are in Central Java and Special Region of Yogyakarta with gross income until Rp 4.800.000.000 per year feel disadvantageous over PP 46/2013 and prefer to use UU 36/2008 rates. 3) Peraturan Pemerintah Nomor 46 Tahun 2013 is not in accordance with Daya Pikul Theory and some of the requirements in collecting taxes, among other justice requirement, and economic requirement. 4) The impact of PP 46/2013 implementation can advantageous taxpayers but will decrease tax revenue and can disadvantageous taxpayers but will increase tax revenues.
PENGARUH CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA (Studi Empiris Pada Perusahaan Manufaktur Di Bursa Efek Indonesia Tahun 2009-2012) Tegar Rahardi; Andri Prastiwi
Diponegoro Journal of Accounting Volume 3, Nomor 1, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aimed to examine the effect of corporate governance on earnings management. Independent variables used in this study is the proportion of independent board, audit committee, the structure of managerial ownership and institutional ownership structure. In this study the proportion of independent board was measured by the percentage of the number of independent board of the entire board of commissioners in the company. Audit committee in this study was measured by adding up the audit committee in the company. Managerial ownership structure is measured by the percentage of shares owned by managers of the total shares outstanding. Institutional ownership structure is measured by the percentage of shares owned by the institutions of the total shares outstanding. Earnings management as the dependent variable proxied by discretionary accruals and is calculated by the modified Jones model.            This study was conducted using data from documentation using www.idx.co.id, Indonesian Capital Market Directory (ICMD). The method of analysis used in this study is multiple linear regression. This study used a sample of manufacturing firms listed on the Indonesia Stock Exchange (IDX) 2009-2012.                    The results showed simultaneous variable proportion of independent board, audit committee, the structure of managerial ownership and institutional ownership structure have a significant effect on earnings management. However, only partial audit committee variable, managerial ownership structure and institutional ownership structures are a significant effect on earnings management.
ABNORMAL RETURN DAN TRADING VOLUME ACTIVITY SEBELUM DAN SETELAH PEMILIHAN PRESIDEN SECARA LANGSUNG 9 JULI 2014 (STUDI KASUS PADA SAHAM LQ-45) Rizkia Nur Hutami; Moh Didik Ardiyanto
Diponegoro Journal of Accounting Volume 4, Nomor 2, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

A political conditions, such as the presidential election (election), legislative elections (pileg), changes of government, the announcement of the cabinet ministers, political unrest, and other events greatly affect the price and trading volume in the stock exchange due to political events closely related to the stability of the economy the country. Political events to be tested contains information on the activities of the stock exchange is the presidential election event on July 9, 2014. The purpose of this study was to analyze the differences in the average abnormal return and trading volume activity in the LQ-45 before and after the presidential election July 9 2014. The population of this study are all financial data included in the LQ-45 in IDX. Sampling method used in this research is purposive sampling method. The sample used in this study were 45 financial data included in the LQ-45 on the Stock Exchange during the observation period (2 July to July 16, 2014). The data used are secondary data from BEI. The analysis technique used is event study. Based on a statistical test of the average abnormal stock returns during the event period, it was found that there was no difference in the average abnormal return before and after the presidential elections on July 9, 2014. Based on the test results depending average trading volume activity before and after the event IDX suspend, indicates that there are statistically significant differences in the average trading volume activity before and after the presidential election July 9, 2014.
PENGARUH PRAKTIK TATA KELOLA PERUSAHAAN YANG BAIK TERHADAP PENGUNGKAPAN LINGKUNGAN PERUSAHAAN Ariningtika, Pradesta; Kiswara, Endang
Diponegoro Journal of Accounting Volume 2, Nomor 2, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to analyze the effect of the practice of good corporate governance on corporate environmental disclosure. The practice of good corporate governance is proxied by the proportion of the board of commissioners, the number of meetings the board, audit committee size and the number of audit committee meetings. This study also includes profitability, company size and leverage as control variables. The population of this research is the mining industry companies are listed on the Indonesia Stock Exchange (IDX) 2010-2011. Total observations is 38 mining companies. Sampling technique in this study is purposive sampling method. The data analysis techniques use multiple linear regression method. The results showed that the number of meetings of the board of commissioners and the size of the audit committee significantly influence corporate environmental disclosure. Meanwhile, the proportion of independent commissioners, the number of audit committee meetings, profitability, company size and leverage did not significantly influence towards corporate environmental disclosure
PERUSAHAAN SEBAGAI VARIABEL MEDIASI, DAN VISIBILITAS SEBAGAI VARIABEL MODERASI dalam HUBUNGAN ANTARA CSR dengan REPUTASI (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2015-2016) Nindya Humanitisri; Imam Ghozali
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 moderation effects of corporate visibility on the direct relationship between CSR with corporate reputation, and to examine the mediation effects of corporate reputation on the direct relationship between CSR with financial corporate performance. Independent variabel in this research is CSR. Mediation variabel in this research is corporate reputation. Moderation variabel in this research is corporate visibility. While the dependent variabel which used in this research is financial corporate performance.            This study uses secondary data from financial statements of companies that listed in Indonesia Stock Exchange and Bloomberg database. Sampling method that used is purposive sampling. The selected samples are manufactur companies from sector 3, 4, and 5 that publish about  CSR performance and have entertainment expense or promotion expense on their financial report years 2015-2016 in a row and available in Bloomberg. This study uses Partial Least Squares Structural Equation Modeling (PLS-SEM) analysis method to examine the direct relationship between independent variable, mediation variable, moderation             Result of this study shows that CSR has positive effect on corporate reputation, corporate visibility has not moderation effect on the relationship between CSR and corporate reputation, and CSR has positive effect on the relationship between corporate financial performance by mediation effect of corporate reputation.
FAKTOR – FAKTOR YANG MEMPENGARUHI KEPATUHAN PAJAK BUMI DAN BANGUNAN (P-2) (Studi pada WPOP di Kabupaten Klaten) Riana Widiastuti; Herry Laksito
Diponegoro Journal of Accounting Volume 3, Nomor 2, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this study was to investigate variables behave attitude, subjective norm, perceived behavioral control, awareness, knowledge of sanctions and services tax on taxpayer compliance behavior on Land and Building Tax in Klaten district.Respondents used in the study was an individual taxpayer in the district Klaten. Furthermore, sampling method to collect data was from 100 respondents to apply the method of purposive sampling. Multiple linear regression analysis was used to analyze research data.The test results in the study show that attitudes behave, subjective norms, perceived behavioral control, consciousness, service tax affect taxpayer behavior to obey to taxation. While knowledge of tax penalties do not affect taxpayer behavior to obey to taxation. This is because only provides insight and knowledge of the general picture that is not quite create a positive perception of taxpayers to comply with tax regulations. Furthermore, the perception created by the taxpayer is not influenced by knowledge of the tax penalties are owned by the taxpayer.
FAKTOR-FAKTOR YANG MEMPENGARUHI PENERIMAAN OPINI AUDIT GOING CONCERN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Muhammad Hardityo Wibisono; Agus Purwanto
Diponegoro Journal of Accounting Volume 4, Nomor 3, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

In this research, we provides the investigation over the acceptance of going concern audit opinion by observing the company’s internal condition such as the audit quality, company’s financial condition, audit opinion prior year, company growth, company size, debt to asset ratio, and opinion shopping. Samples are obtained by purposive samplingmethod and 138 observation data from 2008 - 2013 at manufacturing companies listed at Indonesia Stock Exchange. The logistic regression used to examine the factors that arepredicted to affect the probability of acceptance of going concern audit opinion. The result of this research indicate that debt to asset ratio affect the probability of acceptance ofgoing concern audit opinion and audit opinion prior year significantly affect the probability of acceptance of going concern audit opinion. On the other hand audit quality,company’s financial condition, company size, opinion shopping, company growth do not significantly acceptance of going concern audit opinion.
PENGARUH STRUKTUR CORPORATE GOVERNANCE, AUDIT TENURE, DAN SPESIALISASI INDUSTRI AUDITOR TERHADAP INTEGRITAS LAPORAN KEUANGAN Ocktavia Nicolin; Arifin Sabeni
Diponegoro Journal of Accounting Volume 2, Nomor 3, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

This research aims to analyze the effects of corporate governance structure, audit tenure and auditor industry specialization on integrity of financial statement of manufacturing sector in Indonesia’s companiesThe sample in this study were manufacturing sector companies listed in Indonesian Stock Exchange (IDX) in the periode 2008-2011. The number of sample used were 46 companies listed were taken by purposive sampling. The analysis method of this research used multiple linear regression analysis.The result of this research showed that independent commisioners and audit committee had positive and significat influence to integrity of financial statement; meanwhile ownership of managerial, ownership of institutional, audit tenure and auditor industry specialization had not significant effect to integrity of financial statement.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN KINERJA PENGELOLAAN LINGKUNGAN PERUSAHAAN-PERUSAHAAN DI INDONESIA Ahmad Fadhil Mubarok; Muchamad Syafruddin
Diponegoro Journal of Accounting Volume 5, Nomor 2, Tahun 2016
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to analyze the factors that affect to disclosure of the company's environmental management performance in Indonesia. Measurements for the disclosure of corporate environmental management performance using PROPER issued by the Ministry of Environment and Forestry of the Republic of Indonesia. Object in this study are companies included in industry mining, agro-industry and manufacturing, are listed in the Indonesia Stock Exchange and always conduct financial reporting and assessed its environmental management performance through proper in 2012-2014. The sample was selected using purposive sampling method and obtained 86 sample. Data used is secondary data, such as financial statements, ACGS, and PROPER. Analysis of the data used is descriptive statistics, the classic assumption test, and regression analysis. The results of this study showed that the research period, environmental visibility, organisational visibility, profitability, financial distress and corporate governance significantly affect to the disclosure of corporate environmental management performance.

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