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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 CORPORATE GOVERNANCE TERHADAP LUAS PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY Grand Mahendra Napitupulu; Wahyu Meiranto
Diponegoro Journal of Accounting Volume 4, Nomor 3, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this study is to examine the influence of corporate governance characteristics to corporate social responsibility disclosure (CSR Disclosure). Characteristics of corporate governance used in this study is independent commissioners, audit committee, public ownership, and foreign ownership. Sample of this study consists of 102 company from manufacturing sectors listed on the Indonesia Stock Exchange in 2011-2013. This research analyzes CSR 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 show that independent commisioners, public ownership, and foreign ownership did not have significant influence to the CSR disclosure. Audit committee has significant influence to CSR disclosure.
MINIMALISASI TAX EVASION MELALUI TARIF PAJAK, TEKNOLOGI DAN INFORMASI PERPAJAKAN, KEADILAN SISTEM PERPAJAKAN, DAN KETEPATAN PENGALOKASIAN PENGELUARAN PEMERINTAH (Studi Empiris pada Wajib Pajak Orang Pribadi di Wilayah KPP Pratama Pekanbaru Senapelan) Inggrid Permatasari; Herry Laksito
Diponegoro Journal of Accounting Volume 2, Nomor 2, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

Tax revenues are very important in securing the state budget and the balance between national economic conditions and the global economic unification. However, in reality there are many taxpayers who do not obey the tax laws by doing tax evasion. This study aimed to describe and analyze the influence of perception on tax rates, technology and information og taxation, taxation fairness, and accuracy allocation of government expenditure to minimize tax evasion.The research was conducted by survey method to individual taxpayers in Pekanbaru, which is obtained by incidental sampling. Data collection method used surveys and questionnaires, and then the data were analyzed using descriptive analysis and multiple regression analysis.The results of this study prove that the tax rates have a positive and significant impact on tax evasion, and technology and information of taxation, taxation fairness and accuracy allocation of government expenditure have a negative and significant impact on tax evasion, both partial and simultaneous. Variable tax rates provide the greatest influence on tax evasion because it has a beta value of 0,22 while the variable technology and information of taxation provide the smallest influence on tax evasion because it has a beta value of -0.01. Variable tax rates, and technology and information of taxation, taxation fairness, and the accuracy allocation of government expenditure can be used to describe tax evasion of 78%.
PENGARUH FAKTOR-FAKTOR EKONOMI GREENHOUSE GAS EMISSION DISCLOSURE DAN PENGARUHNYA TERHADAP REAKSI SAHAM Ratu Persada Pahlevi Pasca Mahardika; Warsito Kawedar
Diponegoro Journal of Accounting Volume 8, Nomor 3, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this research is to investigate the effect of leverage, financial slack, company’s growth, and profitability on greenhouse gas disclosure and stock reaction. The sample is based on 27 manufacturing companies listed on The Indonesia Stock Exchange during period 2013-2017. This research uses multiple regression analysis to test the research hypothesis. The result of this study show that leverage affect positive significantly on greenhouse gas disclosure, and leverage, company’s growth, and  profitability affect positive significantly on stock reaction.
PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN, PERTUMBUHAN, DAN NILAI PASAR PERUSAHAAN (Studi Empiris pada Perusahaann Konstruksi, Property & Real Estate yang Terdaftar di Bursa Efek Indonesia Tahun 2009-2012) Maria Carolin Oktavia; Daljono Daljono
Diponegoro Journal of Accounting Volume 3, Nomor 3, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aimed to examine the influence of Intellectual capital to the financial performance of the company. This study is done because of the awareness that IC is an importance component that can create value added and competitive advantage for the companies. The population in this study consists of construction, property & real estate firms in Indonesia Stock Exchange in year 2009-2012. Sampling method is used purposive sampling. With one of the criteria that the company did not have a negative net income and not delisting during observation, so the samples consists of 88 companies. This study uses a method developed by Pulic (1998) - Value Added Intellectual Coefficient (VAIC). This study examine the influence VAIC and its components (capital employed (CEE), human capital (HCE) and structural capital (SCE)) towards the company's financial performance (Return on Assets, Return on Equity, Revenue Growth, Employee Productivity, and Earning per share). Partial Least Square (PLS) that used to test the influence of VAIC financial performance of the company.The results of this study indicate that there is a positive and significant relationship between VAIC to financial and VAIC to market value performance. Relationship between VAIC and growth is not significant. Last year VAIC does not affect to financial, growth, and market value performance in current year. 
ANALISIS HUBUNGAN SIMULTANITAS ANTARA KEBIJAKAN HUTANG DAN KEBIJAKAN DIVIDEN Ananda Dian Damayanthi; Puji Harto
Diponegoro Journal of Accounting Volume 5, Nomor 2, Tahun 2016
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this research is to analyze the simultaneous relationship between debt policy and dividend policy, the influence of market to book value, concentration ownership, return on assets, and firm size to dividen policy and the influence of market to book value, concentration ownership, liquidity, and firm size to debt policy of non-financial and non-banking companies were listed on Indonesia Stock Exchange.Sample in this research were selected by using purposive sampling method with some selected criterias. 72 companies listed on 2010 until 2014’s Indonesia Stock Exchange were chosen as sample. The statistic method that used in this research are descriptive analysis, classical assumption test (Normality test, Heteroscedasticity test, multicollinearity test, autocorrelarity test), simultaneous equation models analysis (Two Stage Least Squares), Hausman Test, hypothesis test (F-statistics Test, t-statistics test, and Coefficient of Determination Test).The results showed that debt policy is related positive significant to dividend but dividend policy is related positive not significant simultaneously to order debt policy. Liquidity has a negative significant to debt; concentration ownership has a negative and not significant to debt policy; firm size and investment opportunity set have a positive and not significant effect debt policy. Concentration ownership and profitability have a significant positive effect to dividend policy; firm size and investment opportunity set have a positive not significant effect dividend policy.
ANALISIS DAMPAK IMPLEMENTASI SISTEM ENTERPRISE RESOURCE PLANNING (ERP) TERHADAP EFEKTIVITAS PENGENDALIAN INTERNAL BUMN DALAM PELAPORAN KEUANGAN DI INDONESIA Putri Catalya; P. Basuki Hadiprajitno
Diponegoro Journal of Accounting Volume 3, Nomor 4, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

Indonesia’s State-Owned Enterprise corporations nowadays are demanded to improve their internal control system effectiveness by creating a Good Corporate Governance as the result of the implementation of Keputusan Menteri BUMN Nomor 117 Tahun 2002. Therefore, many State-Owned Enterprise firms conducted ERP implementation into their business process as one of their information technology strategy. This study aims to analyze the effect of ERP systems implementation on the existence of internal control weaknesses over State-Owned Enterprise firms’ financial reporting in Indonesia. The samples of this research consisted of fifty four State-Owned Enterprise firms which had conducted operating business activities in 2010 and 2011, either have or have not announced implementation of ERP systems. Purposive sampling was used to select the control firms. Logistic regression was run by IBM SPSS software for data analysis and hypothesis examination, for instance Ogneva et al. (2007). Result of this study indicated that implementation of ERP systems contributes a positive influence, which is significant to the effectiveness of internal controls over State-Owned Enterprise firms’ financial reporting.
PENGARUH KINERJA LINGKUNGAN DAN KARAKTERISTIK PERUSAHAAN TERHADAP CORPORATE SOCIAL RESPONSIBILITY (CSR) DISCLOSURE (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI) Permana, Virgiwan Aditya; Rahardja, Rahardja
Diponegoro Journal of Accounting Volume 1, Nomor 1, Tahun 2012
Publisher : Diponegoro Journal of Accounting

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Abstract

The aim of this research was to examine the effect of environmental performance and corporate characteristic toward corporate social responsibility (CSR) disclosure of manufacturing company. The environmental performance was measured by the company performance in PROPER (Program Penilaian Peringkat Kinerja Perusahaan dalam Pengelolaan Lingkungan Hidup). This research attampts to used five corporate characteristic, they are company size, profitability, profile, size of board commissioner and leverage. Dependent variable used in this research was CSR disclosure. The population of this research is all the manufacturing company listed in Indonesia Stock Exchange during 2008-2010. The total sample of this research was 159 companies. The collection of research data used purposive sampling method. The data analysis method used is analysis regression and descriptive statistics. The result showed that environmental performance, profitability, company size, and profile significantly influence to CSR disclosure. Meanwhile, size of board commissioner and leverage has no significant impact toward CSR disclosure.
PENGARUH DIMENSI STRUKTUR KEPEMILIKAN TERHADAP KINERJA PERUSAHAAN MANUFAKTUR Lestari, Nopi Puji; Juliarto, Agung
Diponegoro Journal of Accounting Volume 6, Nomor 3, Tahun 2017
Publisher : Diponegoro Journal of Accounting

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Abstract

This study is conducted to analyze the impact of ownership structure on corporate performance of manufacturing companies. Dimensions of ownership structure are represented by concentrated ownership, managerial ownership and institutional ownership. This research refers to research conducted by Khamis (2015). The population of this study are all manufacturing companies listed on the Indonesian Stock Exchange (IDX) for the periode 2013-2015 . Total Observation of 210  was determined by purposive sampling method. Both an accounting based measure (ROA) and a market based measure (Tobin’s Q) are used to measure corporate performance.There are several control variables were included in this study i.e. age, size, leverage,board size, growth and liquidity ratio. This study uses Ordinary Least Square (OLS) for hypotheses testing.The results show that Ownership concentration have a negative effect with statistical significance on corporate performance. Managerial ownership was found to have a positive effect with statistical significance on corporate performance. Institutional ownership was not to have a significance effect on corporate performance ,however it found that institutional ownership has a positive effect on corporate performance. The implication of this study showed that manajerial ownership and institutional ownership can reduce conflict of interest and increase corporate performance.However, concentrated ownership which creates majority and minority shareholders creating a potential conflict that may effect the company performance.
ANALISIS FAKTOR YANG MEMPENGARUHI TINGKAT PENGUNGKAPAN SUKARELA ASET TAK BERWUJUD (Studi pada Perusahaan yang Terdaftar di BEI Tahun 2010-2012) Anggrahini Dyah Perwitasari; Aditya Septiani
Diponegoro Journal of Accounting Volume 3, Nomor 2, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to analyze the influence of firm size, ownership concentration, leverage, industry type, price-to-book value, age of firm, and auditor type on the level of intangible assets disclosure in annual reports in Indonesia. To measure the level of intangible assets disclosure used Value Chain Scoreboard™ as a framework disclosure for intangible assets that was developed by Kang and Gray. There are 28 items to detect quality of intangible assets disclosure. Object in this study are the companies that listed in Indonesia Stock Exchange (ISX) and include in 50 biggest market capitalization during 2010-2012. The sample was selected using purposive sampling method and obtained thirty seven companies being sampled. Type of data are secondary data, as annual reports of companies. Data analysis used descriptive statistics, classical asumption test, and multiple liniar regression analysis. The result of this study showed that ownership concentration, leverage, industry type, price-to-book value, and age of firm significantly influence to the level of intangible assets voluntary disclosure. Meanwhile, firm size and auditor type had no significant effect to the level of intangible assets voluntary disclosure.
PENGARUH TIPE KEPEMILIKAN DAN MANAJEMEN LABA TERHADAP PEMILIHAN KAP DAN PENETAPAN FEE AUDIT PADA PERUSAHAAN YANG TERDAFTAR DI BEI Anugerah Endriawan; Sudarno Sudarno
Diponegoro Journal of Accounting Volume 4, Nomor 1, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the factors of type of ownership and earnings management thatmay affect the selection of the firm and the determination of the audit fee on companies listed in Indonesia Stock Exchange (IDX). Factors that influence the selection of the firm and the audit fee is the type of ownership of the company is divided into a company that is majority owned by the government, as well as institutional company largely owned by the financial institution, and earnings management measured by discretionary accruals Modified Jones (2010).This study uses secondary data from financial statements companies listed in Indonesia Stock Exchange in 2011-2013. By using purposive sampling method obtained a sample of 132 financial statements of the company. This study used two regression, ie logistic regression and multiple linear regression. Before performing the multiple linear regression, the data first tested using the classical assumption testThe results of this study indicate that the type of ownership of state-owned enterprises, institutional and earnings management has no effect on the selection of public accounting firm as well as the type of state enterprises ownership and earnings management does not affect the audit fee. Variable types of institutional ownership and earnings management positive and significant impact on audit fees.

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