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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 FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK (Studi Empiris Pada Wajib Pajak Orang Pribadi Yang Melakukan Kegiatan Usaha Di Kota Semarang) Rahayu Hana Puspita Rusli; P. Basuki Hadiprajitno
Diponegoro Journal of Accounting Volume 3, Nomor 4, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

This research aims to analyze the factors that affect individual taxpayers in meeting their to pay taxes obligation. This research consists of four independent variables and one dependent variable. Independent variables in this research are tax consciousness, tax penalties, tax authorities attitude, and knowledge and understanding of tax regulations.  While the dependent variable in this research is taxpayer’s compliance.This study uses quantitative research methods, where the data obtained from questionnaires with  Random  Sampling technique. Respondents were sampled in this study are an individual taxpayer who carries on business in the city of Semarang. Analysis of research data using multiple linear regression analysis with SPSS 20.00 program for Windows.Based on the results of the analysis has been done, this research shows that the tax consciousness, tax penalties, tax authorities attitude, and knowledge and understanding of tax regulations have a positive and significant impact on  taxpayer’s compliance.
ANALISIS PENERAPAN INTERNATIONAL ACCOUNTING STANDARD (IAS) 41 PADA PT. SAMPOERNA AGRO, Tbk Adita Adita; Endang Kiswara
Diponegoro Journal of Accounting Volume 1, Nomor 1, Tahun 2012
Publisher : Diponegoro Journal of Accounting

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Abstract

Biological assets are plant and animal live which have biological transformation. Biologicaltransformation consists of a process of growth, degeneration, production, and procreation thatcause qualitative and quantitative changes. Standards which arrange the biological asset is IAS 41.The analysis of this study was conducted using comparative qualitative method through a casestudy in one of the farm company which is listed in Indonesia Stock Exchange, PT. SAMPOERNAAGRO, Tbk. The data which is used is secondary data from annual report in 2011. The analysis ofthis data was processed using descriptive quantitative method in order to find the impact of theapplication of IAS 41 in that company. The results of this study showed there was no significantdifferent between the measurement, recognition, and disclosure of biological assets before andafter applied IAS 41. But when IAS 41 was applied there was no confession about the existence ofaccumulation depreciation, so that there is an increase of those biological assets. Themeasurement of biological assets used fair value so that it is more relevant than today. Thebiological assets are grouped based on the age of the plant to measure the fair value.
PENGARUH CORPORATE SOCIAL RESPONSIBILITY, UKURAN PERUSAHAAN, LEVERAGE, DAN STRUKTUR KEPEMILIKAN TERHADAP AGRESIVITAS PAJAK Dewi Setyoningrum; Zulaikha Zulaikha
Diponegoro Journal of Accounting Volume 8, Nomor 3, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

The study aims to examine whether corporate social responsibility, firm size, leverage, foreign and public ownership structure affect on the tax aggressiveness. Tax aggressiveness is downward management of taxable income through tax planning activities. Population in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2014-2017. Samples in this study are 100 companies, that were collected by using purposive sampling method based on certain criteria. The method of analysis used is multiple regression. The results show that firm size and public ownership have significant  effect to the tax aggressiveness. These results prove that the larger of firm size and public ownership, the greater possibility of the company’s tax aggressiveness. On the other hand, corporate social responsibility, leverage, and foreign ownership does not have significant effect to tax aggressiveness. This results indicate that the higher corporate social responsibility, leverage and foreign ownership cause the possibility of companies not to behave aggressively in taxes.
PENGARUH KEAKTIFAN KOMITE AUDIT DAN KEBERADAAN AUDITOR EKSTERNAL BIG FOUR TERHADAP MANAJEMEN LABA Fadhykarastika Ananda Putri; Dul Muid
Diponegoro Journal of Accounting Volume 3, Nomor 2, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine impact of activeness of the audit committee, the Big Four existence, and the combination between activeness of the audit committee and the Big Four existence on earnings management, in manufacturing company for period of 2010-2012, which are registered on the Indonesian Stock Exchange.            This study using secondary data from annual report and financial report. Research variable being used earnings management (DACC), activeness of the audit committee (FM), the Big Four existence (BF), and the combination between activeness of the audit committee and the Big Four existence (FM_BF). First by performs ordinary least square regression analysis to find the discretionary accrual (DACC). Subsequently performed descriptive statistics, correlation, and ordinary least square regression analysis to test each hypothesis.            The results of this study indicate that the activeness of the audit committee can decrease earnings management but not significantly, meanwhile the Big Four existence in firm can decrease earnings management significantly. However, the combination effect between activeness of the audit committee and the Big Four existence indicate potential increase in earnings management but not significantly.
PENGARUH MEDIA KOMUNIKASI DAN KEAKRABAN DENGAN KLIEN TERHADAP KEYAKINAN AUDITOR DALAM PENDETEKSIAN KECURANGAN Widyatama, Widyatama; Kiswara, Endang
Diponegoro Journal of Accounting Volume 4, Nomor 2, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this study is to examine the effect of media communication and familiarity with clients against the auditor's confidence in detection of fraud. This study is a replication of a study conducted by Cefaratti and Barkhi (2013) in the United States with differences in location, object, sampling and analytical methods.The research samples were   57 which were obtained from the auditors worked who in Public Accounting Firm (KAP). The data processed in this study are primary data and sample selection methods using simple random sampling system. By using t-test, this study are expected to measure the effect of communication media, familiarity with the client, and the impression received by the auditor of the client  in detecting fraud.Research  proves  that face to  face meetings  give greater confidence to  the auditor in detecting fraud. Familiarity with client affect auditors’ confidence in the detection of fraud and the information provided from the old client is trusted truth by auditors. In addition, the auditors feel the possibility of fraudulent information submitted by the client when the client gives a negative impression
HUBUNGAN KEBIJAKAN DIVIDEN (DIVIDEND PAYOUT RATIO DAN DIVIDEND YIELD) TERHADAP VOLATILITAS HARGA SAHAM DI PERUSAHAAN-PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Andreas Widhi Khurniaji; Surya Raharja
Diponegoro Journal of Accounting Volume 2, Nomor 3, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to analyze the effect of dividend policy to share price volatility in non-finance companies listed on IDX in the period of 2009 to 2011. The indicators of dividend policy are dividend payout ratio (DPR) and dividend yield. Analysis in this study also use the other factors guessed have any influences both on dividend policy and share price volatility, that are : size, earning volatility, leverage and growth. Share price volatility is measured by baskin method. Documentary data (secunder) from financial statements and/or annual reports is used in this study. This study’s population is non-finance companies that listed on IDX from 2009 to 2011 and had an IPO at least on 2004. The sampling method used was purposive sampling, in which there are 70 companies included based on the criterias. Multiple regression is used as the method of analysis. The result of this study shows that only dividend yield has a significant influence to the share price volatility. The higher dividend yield, the less share price volatility, and in adverse. And the control variables that have a significant influence are earning volatility and growth. Both of them have positif influence.
PENGARUH FEE AUDIT ABNORMAL TERHADAP KUALITAS AUDIT DENGAN ADOPSI IFRS SEBAGAI VARIABEL MODERATING Yunita Awaliyah; Sudarno Sudarno
Diponegoro Journal of Accounting Volume 8, Nomor 2, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

The focus of this study is to examine the effect of abnormal audit fee to audit quality and IFRS adoption is used to moderate its relation. Abnormal audit fee is the difference between the actual audit fee and the estimated of its normal audit fee. In this study, we use the discretionary accruals as the proxy of the audit quality. The population in this study is all the non-financial companies which registered on IDX for 2011-2013 period. We use the purposive sampling method and it obtains the 213 companies as our sample. We use the Modified Jones Model to calculate the discretionary accruals while double regression analysis is used to analyze the data. The result shows that abnormal audit fee impacts the audit quality negative significantly and IFRS adoption doesn’t impact the relation between abnormal audit fee and audit quality. This result supports the audit effort theory whereby fee audit surely reflects the auditor effort to do all the audit procedures.
PENGARUH PROFITABILITAS, LEVERAGE DAN LIKUIDITAS TERHADAP KELENGKAPAN PENGUNGKAPAN SUKARELA DALAM LAPORAN TAHUNAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI PADA TAHUN 2010-2012 Vera Indrayani; Anis Chariri
Diponegoro Journal of Accounting Volume 3, Nomor 4, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to analyze the influence of firm characteristics on the completeness of voluntary disclosure in annual reports of listed manufacturing companies in Indonesia Stock Exchanges in 2010 until 2012. Characteristics of the companies represented by tree independent variables and the completeness of voluntary disclosures as the dependent variables.            Data from this study were obtained from financial statements and annual reports of manufacturing firms drawn from the Indonesia Stock Exchange and Indonesia Capital Market Directory. The population of this study are manufacturing companies listed on the Indonesia Stock Exchange during the years 2010-2012 amounting to 158 companies and samples 74 companies. Determination of the sample using purposive sampling method. Type of data are secondary data in the form of annual reports as the media manufacturing companies. Data analysis tool is multiple regression analysis with the computer program SPSS version 17.The result of this study indicate that liquidity ratios, leverage ratios and profitability ratios, have a significant effect on the completeness of voluntary disclosures in annual reports of manufacturing companies collectively. Partially, only profitability ratios  and leverage ratio of the company that has a positive influence on the completeness of voluntary disclosures in annual reports of manufacturing companies
FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN RISIKO (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2014) Syaifurakhman, Baredi; Laksito, Herry
Diponegoro Journal of Accounting Volume 5, Nomor 4, Tahun 2016
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this study was to analyze the factors that influence the risk disclosure. The indicators used for the independent variable is the board size, liquidity, size of the audit committee, and the degree of leverage operation. While disclosure of risk as the dependent variable was measured by the method of content analysis. In addition, this study also uses firm size as a control variable.This study uses secondary data with the population of manufacturing companies listed in Indonesia Stock Exchange (BEI) in 2014. The method used to determine the sample using purposive sampling, criteria of the sample is included in the company's manufacturing category. The sample consisted of 99 companies. The analytical method used is linear regression analysis.Hypothesis testing results show that the size of the board of directors and audit committee positively affects risk disclosure. While the degree of liquidity and leverage operation does not significantly affect the risk disclosure.
PENGARUH LUAS PENGUNGKAPAN SUKARELA TERHADAP HUBUNGAN ANTARA LABA DENGAN RETURN SAHAM DALAM LAPORAN TAHUNAN Bagas Jati Nugroho; P. Basuki Hadiprajitno
Diponegoro Journal of Accounting Volume 3, Nomor 1, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to analyzes the effect of voluntary disclosure of a company listed on the Indonesia Stock Exchange (IDX) for the influence the association between earnings and current returns. Hypothesis alternative was used: (Ha) the higher level of voluntary disclosure improves the association between earnings and current returns. This study uses 48 companies listed on IDX 2009. Company annual reports audited as by a public accounting firm and published reports of the independent auditor. Companies publish the audited annual report as of December 31 and complete on 2010. The result of this study is that (Ha) the higher level of voluntary disclosure improves the association between earnings and current returns. 

Page 40 of 189 | Total Record : 1889

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