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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 KARAKTERISTIK PERUSAHAAN DAN BOARD DIVERSITY TERHADAP TINGKAT CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2011-2015) Mufid Aprifa; Moh Didik Ardiyanto
Diponegoro Journal of Accounting Volume 6, Nomor 3, Tahun 2017
Publisher : Diponegoro Journal of Accounting

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Abstract

CSR is a form of responsibility towards stakeholders and the environment. When the company is present in the comunity, then they will expect a decent life for coming companies who want to exploit natural resources in the surrounding environment. It is a responsibility for the company to overcome the negative impacts.This study was conducted using a checklist to measure the extent of CSR disclosure in the annual report of the manufacturing company.  The study also analyzed using multiple regression to examine the relationship beetwen the extent of CSR disclosure with the firm characteristics and board diversity (foreign directors). The results showed that firm size is significant positively associated with the extent of CSR disclosures and profitability is significant negatively associated with the extent of CSR disclosures. While public ownership and foreign directors didn’t have a significant impact on the CSR disclosures.
PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP STRUKTUR MODAL PERUSAHAAN (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia pada Tahun 2010-2012) Andhika Rahadian; P. Basuki Hadiprajitno
Diponegoro Journal of Accounting Volume 3, Nomor 2, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

The aim of this research to analyze the effect of corporate governance on firms' capital structure. This research uses the annual report documentation on companies listed in Indonesia Stock Exchange ( BEI ) in 2010-2012 . The sampling method used in this study is purposive sampling with specified criteria . The number of samples obtained from these criteria amounted to 102 samples. Hypothesis testing using multiple regression analysis. The results of this research indicate that ownership concentration and managerial ownership are significantly negative  related to capital structure. While other variables such as the size of the board of directors, independent directors, and remuneration  are not significantly effected. This research also uses the control variable and the result is  liquidity and asset tangibility is significantly negative effected to capital structure . While another control variables such as profitability  and firm size are not significantly effected.
PENGARUH KARAKTERISTIK CORPORATE GOVERNANCE TERHADAP PENYAJIAN KEMBALI LAPORAN KEUANGAN Vira Fortuna Widyaningrum; Faisal Faisal
Diponegoro Journal of Accounting Volume 4, Nomor 2, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

This  study  aims  to examine  the  effect  of corporate governance  characteristics  on the financial restatement.  Indicators used to measure corporate governance mechanisms in this study are the size of board, proportion of independent board, size of audit committee, audit   committee independence, audit committee’s financial expertise, managerial ownership ,and institutional. While financial restatement are measured using dummy variable which used “1” if the firm restate and “0” if the firm non-restate.  This study also tests several control variables namely firm size, leverage, profitability, and industry. Data  for  this  study  are  obtained  from  annual  report  of  companies  listed  on Indonesia Exchange Stock (BEI) in 2009-2013. The sampling method used to draw the sample is purposive sampling. Sample contains from 19 restate companies and 19 non- restate companies. A control group comprising between restating firms and non-restating firmsare  matched  by  firm  size  and  industry.  The  criteria  of  restatement  companies allowed from GAO’s definition of restatement and exclude restatement that was happened due to application of new PSAK, accounting method changes, merge and acquisition that accordance  with  PSAK,  and  stock  splits  or  reverse  stock.  The  hypothesis  testing  use logistic regression analysis.The results  show that the size of board and institutional  ownership  negatively affects the financial restatement..  While proportion  of independent  board, size of audit committee,    audit   committee    independence,    and   managerial    ownership    did   not significantly   affect   restatement.   Overall,   it  can  be  concluded   that  two   corporate governance characteristics affect with occurance of restatement.
ANALISIS HUBUNGAN FINANCIAL PERFORMANCE DAN CORPORATE SOCIAL RESPONSIBILITY Doni Kurniawansyah; Siti Mutmainah
Diponegoro Journal of Accounting Volume 2, Nomor 2, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

The aims of this research are to know the relationship between financial performance and corporate social responsibility in the Indonesian banking sector. Corporate Social Responsibility is company’s activities that its operations based on the aspects of economic, social and environment. In this study, financial performance is measured by used the  capital adequancy ratio (CAR), non performing loan (NPL), return on assets (ROA) and  loan to deposit ratio (LDR). This study used two test models, the first model used the financial performancet as the independent variable and corporate social responsibilityt+1 as the dependent variable. In the second model, corporate social responsibilityt are used as independent variables, financial performancet+1 is used as the dependent variable.            Banking companies used in this research are all banking companies listed in 2009-2011. Limited of listed companies, thus using the entire census listing companies by 29 companies. The method of analysis used in this study was multiple regression.             Based on the test results, the first model was found that the NPL and LDR  variable was not significant at the 5% significance level, but at the 10% significance level, the variables NPL has significant negative effect and LDR has significant positive effect on CSR. Meanwhile, CAR and ROA variables has no effect on CSR. In the second model, it was found that the variable CSR has positive significant effect on the variable ROA. Meanwhile, CSR does not affect the variable LDR at the 5% significance level, but at the 10% significance level, the variable CSR has significant positive effect to LDR. CSR does not affect the variable CAR and NPL.
PENGARUH CORPORATE GOVERNANCE DAN KOMPENSASI EKSEKUTIF TERHADAP AGRESIVITAS PAJAK Yuwono Yuwono; Fuad Fuad
Diponegoro Journal of Accounting Volume 8, Nomor 3, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

This research purpose is to analyze the effect of executive compensation and corporate governance (the amount of board directors, proportion of independent commissioner, diversification of gender, the age of president director, and the term of president director) on tax aggressiveness, using control variable such as size, return on asset (ROA) and capital intensity (CINT). Tax aggressiveness is measured by effective tax rate (ETR). This research uses quantitative method by using multiple linear regression analysis. The population in this research is all financial sectors firm listed in the Indonesia Stock Exchange from 2014 - 2016. The sample is selected using purposive sampling method and acquired 176 firms.The result showed that the size of the amount of board director, proportion of independent commissioner, executive compensation, and the age of president director effect significantly on tax aggressiveness. Meanwhile, the term of president director and diversification of gender does not significantly influence on tax aggressiveness
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI LEVERAGE PADA PERUSAHAAN TAMBANG YANG TERDAFTAR DI BURSA EFEK INDONESIA PADA PERIODE TAHUN 2009-2012 Rahmadian Widyarini
Diponegoro Journal of Accounting Volume 3, Nomor 3, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

This research aimed to examine the effect of liquidity, growth opportunities, collateral, dividend payments, profitability, and firm size on leverage which is proxied by Debt to Equity Ratio (DER). DER is a ratio that measures the level of use of corporate debt to total shareholders' equity. While liquidity, growth opportunities, collateral, dividend payments, provitability, and firm size are used as a independent variable.The research uses secondary data which obtained from the Indonesian Capital Market Directory (ICMD) and company annual reports contained in BEI. Determination of the sample using purposive sampling method, which generates 35 mining companies as samples in the period 2009-2012 with a total of 104 observational data. Analyzed data used a multiple linier regression, while hypothesis testing is using F test and t-test.Results showed that during the study period of 2009 to 2012 all variables simultaneously affect the dependent variable. Whereas in partial liquidity, collateral, and profitability have a significant negative effect on leverage. Variable growth opportunities and dividend payments significantly effect with the positive direction on the leverage, while the variable firm size does not have a significant effect on the leverage.
PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP STRUKTUR MODAL (STUDI EMPIRIS PADA PERUSAHAAN PERTAMBANGAN YANG LISTING DI BEI TAHUN 2011-2014) Taufiq Andre Kusumo; P. Basuki Hadiprajitno
Diponegoro Journal of Accounting Volume 6, Nomor 2, Tahun 2017
Publisher : Diponegoro Journal of Accounting

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Abstract

The aim of this research is to analyze the effect of corporate governance to corporate capital structure. Capital is very important in building and ensuring the continuity of the company. The additional capital will be required if the company is doing expantion. Accomplishment of the company's capital can raises agency problems so it’s necessary to make corporate governance. Corporate governance used in this research are boards size, outside directors, institutional ownerships, managerial ownerships and remunerations. This research used annual report of mining companies listed in Indonesia Stock Exchange (IDX) 2011-2014. The sampling method in this research is purposive sampling, the amount of samples are 71 samples. This research used multiple regression analysis data and hypothesis. Result’s show that the board size and remunerations are positively and significant affected to capital structure and outside directors are negatively and significant affected to capital structure. While the other variables such as the intitutional ownerships and managerial ownerships are not significantly affected to capital structure. This research also find that the control variables which are profitability, firm size, and liquidity have significant and negative effect to capital structure.
ANALISIS FAKTOR – FAKTOR YANG MEMPENGARUHI INTELLECTUAL CAPITAL DISCLOSURE DAN PENGARUHNYA TERHADAP COST OF EQUITY CAPITAL (Studi Empiris pada Perusahaan Real Estate dan Properti yang Terdaftar di BEI Tahun 2009-2011) Maharani Dian Cempaka; Marsono Marsono
Diponegoro Journal of Accounting Volume 2, Nomor 4, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

Intellectual capital becomes an important capital for the company in developing its business. The purposes of this study are to examine the effect of the firm size, leverage, and auditor type on intellectual capital disclosure and examine the effect of intellectual capital disclosure on cost of equity capital. The research used a population of real estate and property listed from BEI. The research used secondary data from annual report of 2009-2011 and IDX Fact book 2010-2012. The analysis method used is multiple linear regression and simple linear regression. The results showed that simultaneously firm size, leverage, and auditor type has significant on intellectual capital disclosure of 30,8%. Individually testing showed firm size has positive effect and significant on intellectual capital disclosure. Leverage and auditor type has no effect on intellectual capital disclosure. Intellectual capital disclosure has a negative effect and significant on cost of equity capital. This proves that large companies tend to have high capital costs can decreased cost of equity capital through increased intellectual capital disclosure.
PENGARUH TATA KELOLA PERUSAHAAN DAN PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN TERHADAP KINERJA KEUANGAN DENGAN MANAJEMEN LABA SEBAGAI VARIABEL MEDIASI Rosa Priskila Sitanggang; Dwi Ratmono
Diponegoro Journal of Accounting Volume 8, Nomor 4, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

This research aimed to analyze the good corporate governance and corporate social responsibility disclosure on financial performance as well as through earnings management as a mediating variable. The dependent variable in this research is financial performance measured by proxies ROA, EPS and TOBIN’S Q, while the independent variables in this research are the good corporate governance measured by proxies the independent board of commissioners proportion, audit comitte, sum of meeting audit comitte and corporate social responsibility measured use index 91 Global Reporting Initiative. Also, this research adds earnings management as mediating variable.This research used 98 samples of manufactur companies listed on The Indonesia Stock Exchange in 2016 & 2017. The data used in this study were analyzed using partial least square and carried out with the help of software WarpPLS 6.0 to examined the hypothesis.The result shows that there is positive effect good corporate governance on financial performance, no effect corporate social responsibility disclosure on financial performance, no effect good corporate governance on earnings management, there is positive effect corporate social responsibility disclosure on earnings management, there is positive effect earnings management on financial performance,no effect mediation earning management on the good corporate governance to financial performance and there is positive effect mediation earnings management on corporate social performance to financial performance.
PENGARUH KARAKTERISTIK PEMERINTAH DAERAH DAN TEMUAN AUDIT BPK TERHADAP KINERJA PEMERINTAH DAERAH Studi pada Pemerintah Daerah Kabupaten/Kota di Provinsi Jawa Tengah Periode 2009-2011 Renas Adi Nugroho; Dul Muid
Diponegoro Journal of Accounting Volume 3, Nomor 4, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

Role of Government as public service and target development country become a better service. Therefore, this government have a control system, evaluation, and measurement performance achieved by local government. This study aims to analyze and examine to influence characteristics local government and audit findings BPK for performance Local Government District/Cities. Data were analyzed using Multiple linear regression analysis on 105 samples of local government report for year 2009, 2010, 2011, the study was able to prove that the wealth and status have positive significant effect on performance. Size, intergovernmental expenditure, capital expenditure and audit findings have negative significant affect the performance of the local government district/cities in the Central Java Province.

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