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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 PENGARUH PERILAKU PENGHINDARAN PAJAK TERHADAP NILAI PERUSAHAAN DENGAN TRANSPARANSI SEBAGAI VARIABEL MODERATING Stevanus Tri Anggoro; Aditya Septiani
Diponegoro Journal of Accounting Volume 4, Nomor 4, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this research is to analyze the effect of tax avoidance behavior on firm value by considering transparancy as a moderating variable. Tax avoidance as an independen variable is measured by book-tax-difference (BTD) value. Firm value and agency cost as dependen variable are measured by Tobins q and STA value. Transparency as moderating variable measured by the ratio that takes intoitem contained in financial statements under the provisions of GCG self assessment int 2010. This research uses leverage as a control variabel.            The sample of this research is manufacturing companies listed in Indonesia Stock Exchange during the period 2010-2013. The sampling method in this research is purposive sampling. The analysis techique in this study using multiple regression analysis.            Overall, the results show that tax avoidance behavior has significant positive effects on the firm value. Tax avoidance has positive effects on the agency cost. And transparency can moderate the effect of tax avoidance on firm value.
TINGKAT PENGUNGKAPAN INFORMASI KEUANGAN DAN NONKEUANGAN MELALUI WEBSITE PERBANKAN DI INDONESIA Adi, Bagas Prasetyo; Rahardjo, Shiddiq Nur
Diponegoro Journal of Accounting Volume 1, Nomor 1, Tahun 2012
Publisher : Diponegoro Journal of Accounting

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Abstract

Disclosure is a tool that can be used by management to improve corporate image. Management may disclose financial and non–financial information via the website, which is one form of the practice of Internet Financial Reporting (IFR). The higher level of disclosure made ​​by the company, it shows a positive signal to distinguish between companies with one another in attracting investors. This study is a quantitative study using secondary data. Number of samples used were as many as 74 banks are divided into a bank asing, bank campuran, bank BUMN (Persero), bank umum swasta nasional (BUSN) devisa, bank umum swasta nasional (BUSN) non devisa, and bank pembangunan daerah (BPD). Method of processing data using SPSS version 17.0 through multiple linear regression. The results of hypothesis test showed that only the size of banks and banking listing status is significantly and positively influence the level of disclosure of financial and non financial information via the website of Indonesian banks.
PENGARUH KONSENTRASI KEPEMILIKAN, KEPEMILIKAN INSTITUSIONA, PROPORSI DEWAN KOMISARIS INDEPENDEN, DAN FREKUENSI RAPAT KOMITE AUDIT TERHADAP PRAKTIK MANAJEMEN LABA Belinda Yuna Amalia; Moh Didik Ardiyanto
Diponegoro Journal of Accounting Volume 6, Nomor 3, Tahun 2017
Publisher : Diponegoro Journal of Accounting

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Abstract

The aims of this study is to examine the effect of ownership concentration, proportion of independent board, institutional ownership, frequency of committee audit meetings, as an independent variable, dan size and leverage as a control variable and earnings management practices as a dependent variable.The population in this study are all manufacturing companies listed in Indonesia Stock Exchange in 2011-2015. The method used is purposive sampling with certain criteria. After going through the sampling and processing of data obtained final sample decent observed that 245 companies. This study uses multiple regression analysis to test hypothesis of the study.The results of this study showed that frequency meetings committee audit, and size have significant negative influence to earning management, while ownership concentration,institutional ownership,leverage, also proportion of independent board doesn not significantly affect of earnings managemen.
PROFESIONALISME INTERNAL AUDITOR DAN INTENSI MELAKUKAN WHISTLEBLOWING Devi Novita Sari; Herry Laksito
Diponegoro Journal of Accounting Volume 3, Nomor 3, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

Many case of accounting violations that occur both in the country and abroad that reflect a professional attitude and ethical behavior of accountants are still worse. Such violations harm the users of financial statements. The purpose of this study is to analyze influence of the internal auditor’s professionalism did whistleblowing intentions. This study uses professionalism as an independent variable with five dimensions, consists of community affiliation, social obligations, dedication towards work, confidence in the rule itself or the community, internal auditors to be independent , and whistleblowing intentions as dependent variable.The population in this study is national banking company. Sampling method in this study is voluntary sampling. Case scenario will be given to internal auditors in central banks in Jakarta and then filed in and returned by the internal auditors who volunteered to fill in.The analysis showed that among the five dimensions of professionalism, community affiliation has no effect on whistleblowing intentions. This may be caused by a lack of self-awareness of internal auditors and the internal auditors are in a position of dilemma.
ANALISIS PENGARUH ASPEK DEMOGRAFI, STATUS SOSIAL EKONOMI DAN PENGALAMAN KERJA TERHADAP PERSEPSI ETIS MAHASISWA AKUNTANSI DENGAN LOVE OF MONEY SEBAGAI VARIABEL INTERVENING Erika Radina Sipayung; Nur Cahyonowati
Diponegoro Journal of Accounting Volume 4, Nomor 2, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

This research is the development of previous study conducted by Elias (2010) by adding two dependent variable which art social economic status and work experience. This study aims to analize the influence of  several demographic, social economic status, and work experience to the accounting students ethical perception throught love of money as intervening variable.This research using undergraduated accounting students, PPA and master of accounting students of University of Diponegoro as a sample. The number of samples that used were 92 respondens. This research used convenience sampling to choosed the sample. The data obtained were analyzed by using PLS analysis technique (Partial Least Square) through the smartPLS software.The result showed that age, and gender has no significant influence with love of money. Gender just has influence with accounting students ethical perception. While education level, social economic status, and work experience has influances with love of money. Love of money has significant influences with accounting students ethical perception. But, the influence of a direct relationship between gender with accounting students ethical perception is greater than the effect on love of money. So the love of money cannot be said to be intervening variable.
PENGARUH ANTARA KEPEMILIKAN KELUARGA DAN CORPORATE GOVERNANCE TERHADAP TINDAKAN PAJAK AGRESIF Nur Hidayanti, Alfiyani; Laksito, Herry
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 and provide empirical evidence of influence between family ownership and corporate governance for aggressive action.The hypothesis (1) family ownership affect aggressive tax measures, (2) corporate governance affects aggressive taxation.The population in this study is a manufacturing company listed on the Stock Exchange 2008-2011.Data was collected using purposive sampling method for manufacturing companies listed on the Indonesia Stock Exchange. Data were analyzed using regression analysis.The results of this study indicate that family ownership has no significant effect on aggressive tax measures. While corporate governance has a significant effect on aggresive tax measures as measured by cash effective tax rate (CETR).
PENGARUH REPUTASI AUDITOR DAN SPESIALISASI INDUSTRI AUDITOR TERHADAP AUDIT REPORT LAG (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2016 dan 2017) Maria Widi Hapsari; Herry Laksito
Diponegoro Journal of Accounting Volume 8, Nomor 2, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to empirically examine the relation between auditor reputation and auditor industry specialization and audit report lag to the manufacturing companies listed on Indonesia Stock Exchange in 2016-2017. This study uses secondary data from financial statements of manufacturing companies listed on Indonesia Stock Exchange in 2016-2017. The sampling method used is purposive sampling. The sample consists of 234 financial reports from 153 companies that listed in Indonesia Stock Exchange period 2016-2017. The analysis method that was used in this study was multiple regression analysis. Before being conducted by regression test, it was examined by using classical assumption test.The result of this study shows that both of the independent variables, reputation auditor and auditor industry specialization, have negatife significant influence to audit report lag.
ANALISIS PENGARUH CASH FLOW TERHADAP KEBIJAKAN DIVIDEN PERUSAHAAN DENGAN SIZE PERUSAHAAN DAN LIFE CYCLE PERUSAHAAN SEBAGAI MODERATING VARIABLE Leditya Jayati; Nur Cahyonowati
Diponegoro Journal of Accounting Volume 3, Nomor 3, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

Dividend income is taken from internal-financing which is the revenue. Inconsistencies results of previous studies primarily on the cash flow factor is the basis for this research by developing an analytical model of BCG as a moderating variable logic basic. This study aimed to examine the effect of cash flow relationship (CFPS) on the payment of dividends (DPS) with size (SIZE) and life cycle (LC) company as a moderating variable , as well as profitability (EPS) and leverage (DR) as a control variable.The sample are manufaturing company listed on the Indonesia Stock Exchange for years 2010-2012 totaling 133 companies, and the sample is toke with purposive sampling method. The analysis technique used here is a linear regression.The results of this study, based on t-test showed that (1) significant positive effect of cash flow on the payment of dividends, (2) a significant positive effect of firm size on the relationship between cash flow to the payment of dividends, (3) significant positive effect of life cycle on the relationship between cash flow to dividend payment. The test results of coefficient of determination (R2) in this study showed the number 0.798 for the model (1), 0.816 for the model (2), and 0,812 for the model (3). This means that 79,8% of DPS is affected by CFPs, EPS, and DR for the model (1), while the rest is explained by other variables. So does with the model (2) as much as 81,6 % of DPS is affected by the CFPS and moderating SIZE & controls, and 81,2 % DPS influenced by CFPS and moderating LC & controls, while the rest is explained by other variables .
PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP KINERJA PERUSAHAAN Rowina Kartika Putri; Dul Muid
Diponegoro Journal of Accounting Volume 6, Nomor 3, Tahun 2017
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aimed to examine the effect of corporate governance mechanism on company’s performance. The company’s performance in this study using the return on asset (ROA) and return on equity (ROE) on companies listed in the Indonesia Stock Exchange. Implementation of good corporate governance is a concept that emphasizes the importance of shareholder rights to obtain information with true, accurate, and timely. In the company that their corporate governance is not running well, could make gap between information that stated in financial statement and fact that happen in company. Corporate governance mechanism is expected to minimize the agency problem, so the company’s performance can be increase.The data that used in this research is secondary data, that the financial statements and annual reports of 74 companies listed on the Indonesia Stock Exchange in 2013-2015. The sampling method used in this study was purposive sampling method. The total number of samples in this study were 163 research samples. This study used multiple linear regression as analysis instrument. However, before doing the regression test, it’s examined by using classical assumption test.The results of this study indicate that the independence of the board of commissioners is negative effect and significantly effect on the firm’s performance both ROA and ROE. From this study, board size and the frequency of commisssioners meeting are significant positive effect on firm performance both ROA and ROE.
PENGARUH CORPORATE GOVERNANCE DAN FIRM SIZE TERHADAP PERUSAHAAN YANG MENGALAMI KESULITAN KEUANGAN (FINANCIAL DISTRESS) Sastriana, Dian; Fuad, Fuad
Diponegoro Journal of Accounting Volume 2, Nomor 4, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aimed to examine the effect of corporate governance and firm size for firms experiencing financial distress at non-financial companies. corporate governance used in this study is divided into five variables: the number of board of directors, the number of independent board, institutional ownership, managerial ownership, and the number of audit committee members. The other variable is firm size. This study also uses the control variables of leverage and liquidity. This study uses all firms are listed in the Indonesia Stock Exchange (IDX). The data obtained from the annual report and the Indonesian Capital Market Directory (ICMD) the period of 2009 to 2012. The data in 2009, 2010, and 2011 are used to predict financial distress at 1 year after the year of 2010, 2011, and 2012. The data were analyzed using logistic regression model. Results of this study showed that the variables that significantly influence the company experiencing financial distress only variable number of board of directors and the number of audit committee members. While the number of independent board variables, institutional ownership, managerial ownership and firm size do not have a significant influence on companies experiencing financial distress.

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