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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 CORPORATE SOCIAL RESPONSIBILTY (CSR) TERHADAP KINERJA PERUSAHAAN (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2009-2013) Ramadhana, Yusri; Afri Yuyetta, Etna Nur
Diponegoro Journal of Accounting Volume 4, Nomor 3, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to determine how the effect of the practice of Corporate Social Responsibility (CSR) by companies to the corporate performance, specifically corporate financial performance (accounting-based view) and corporate market performance (market-based view). In this study, the independent variable CSR that consists of six categories of CSR according to Global Reporting Initiative (GRI) namely economical impact, employment, environtment, product responsibilty, Social-Human Rights, and local people and based on Clarkson stakeholder framework will be tested its effect on the dependent variable corporate’s financial performance which is proxied by Return on Assets (ROA), Return On Equity (ROE), and Return On Sales (ROS) and corporate 's market performance which is proxied by Tobin's q. This study also used control variables, namely firm size, sales growth, and leverage. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) period in 2009-2013 with the total sample were 617 companies which determined by purposive sampling method. Data analysis in this research carried out by using the classical assumption, whereas hypothesis testing carried out by using multiple linear regression analysis with two-equation model. The results of this study show that CSR has positive and significant effect on the corporate's financial performance and corporate’s market performance. This study also found that the corporate's size has positive and signifikant effect on corporate’s market performance; leverage has negative and significant effect on the corporate's financial performance, and has positive and signifikant effect on corporate’s market performance; the corporate's sales growth has positive and significant effect on corporate’s financial performance and corporate’s market performance.
PENGARUH PENERAPAN GOOD CORPORATE GOVERNANCE TERHADAP RISIKO KREDIT PERUSAHAAN NON KEUANGAN Cendikia Paranandhi; Haryanto Haryanto
Diponegoro Journal of Accounting Volume 2, Nomor 2, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine how the effect of implementation of good corporate governance of the credit risk of non-financial firms. Specifically, this study analyzed the effect of GCG proxied by corporate governance perception index (CGPI) to the credit risk, which is proxied by credit rating and DER. The population of this research are consists of companies listed on Indonesia Stock Exchange in the year 2006-2011. The samples in this study were selected using purposive sampling, consisting of non-financial firms that following assessment scores CGPI by IICG through SWA magazine and has issued bonds in 2006-2011. This study used ordinal logistic regression analysis model to examine the effect of the implementation of good corporate governance on bond ratings and  simple linear regression to examine the effect of the implementation of good corporate governance to the DER.The results of this study indicate that scores CGPI has significantly positive impact on bond rating. This study also indicate that scores CGPI has significantly negative impact on DER.
PENGARUH STRUKTUR KEPEMILIKAN DAN STRUKTUR DEWAN TERHADAP TINGKAT UNDERPRICING Fauzan Dicky Hermawan; Sri Handayani
Diponegoro Journal of Accounting Volume 7, Nomor 4, Tahun 2018
Publisher : Diponegoro Journal of Accounting

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Abstract

The aim of this study is to examine the effect of corporate governance attributes like ownership concentration, institutional ownership, board size of commissioner, and board independent of commissioner on the level of underpricing. This study used firm size, ROA, firm age, and auditor reputation as control variable. This study uses secondary data obtained from the Indonesia Stock Exchange (IDX). The population in this study consists of all IPO firm in Indonesia Stock Exchange for the period 2013 - 2017. Sample determined with purposive sampling method. Total sample of this research is 83 companies. This study used multiple regression analysis for hypotheses testing. The results of this study show that the size of the board of commissioners and board independence of commissioner have significant negative effect on the level of underpricing IPOs firm. This research also shows that the ownership concentration and institutional ownership do not have significant effect on the level of underpricing IPOs firm.
PENGARUH KARAKTERISTIK CORPORATE GOVERNANCE TERHADAP KEMUNGKINAN TERJADINYA CORPORATE FAILURE PADA PERUSAHAAN MANUFAKTUR YANG LISTING DI BEI Wahyu Setyawati Utami; Indira Januarti
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 and provide empirical evidence the effect of corporate governance characteristics like outside directors, outside ownership, audit opinion, remuneration of boards member, independent audit committee, and board size on probability of corporate failure. The population in this study consists of manufacturing companies listed in Indonesia Stock Exchange. Observation period was 2011-2012. Data was collected by using a purposive sampling method. The total number of samples is 147 companies, consist of 57 failed companies and 90 non-failed companies. The research data were analyzed with logistic regression. The empirical result of this study show that outside ownership and audit opinion are  significantly affect the probability of corporate failure. While outside directors, remuneration of boards member, independent audit committee, and board size has no effect on probability of corporate failure.
PENGARUH AGRESIVITAS PAJAK TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY Arfiyanto, Rizky; Ardiyanto, Moh Didik
Diponegoro Journal of Accounting Volume 6, Nomor 4, Tahun 2017
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the effect of tax aggressiveness on corporate social responsibility disclosure. The dependent variable used in this study is the disclosure of social responsibility. While the independent variable in this study is the tax aggressiveness measured using the proxy Effective Tax Rates (ETR). This study uses four control variable; include capiral intensity, market to book ratio, return on asset (ROA), dan size.This study is a replication of the study by Lanis and Richardson (2013) and using 196 manufacturing companies that listed on the Indonesia Stock Exchange in the perioed 2013-2016 as the sample. The sample is chosen by purposive sampling method and there are 24 data outlier. The company that meet the criteria of this research are 168 companies. Data were analyzed using ordinary least square regression analysis model. The study indicate that tax aggressiveness has a positive and significant impact on the disclosure of Corporate Social Responsibility. The study indicate that the higher the level of tax aggressiveness of a company, the greater the disclosure of Corporate Social Responsibility. So this study justify the theory of legitimacy.
PENGARUH PENERAPAN CORPORATE GOVERNANCE TERHADAP EARNINGS MANAGEMENT MELALUI MANIPULASI AKTIVITAS RIIL Yudhitya Dian Pratiwi; Wahyu Meiranto
Diponegoro Journal of Accounting Volume 2, Nomor 3, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aimed to examine the effect of the application of corporate governance on earnings management is detected through the manipulation of real activities through the provision. Variables tested in this study, namely board size, number of board meetings, independent board composition, audit committee size, the number of audit committee meetings, the competence of the audit committee, audit quality, firm size, and earnings management through real activities.The research was conducted by analyzing the influence menngenai application of corporate governance and earnings management through real activities manipulation during the years 2009-2011 at the companies listed on the Stock Exchange and analyzed by multiple regression analysis. Then the proxy-proxy corporate governance partially analyzed the effects on earnings management through real activities manipulation.The results indicate that board size and competence of the audit committee significant influence. While the number of board meetings, competence independent board, audit committee size, the number of audit committee meetings, and audit quality does not significantly affect earnings management through real activities manipulation. 
ANALISIS PENGARUH KUALITAS LABA DAN NILAI PERUSAHAAN TERHADAP AUDIT DELAY ABNORMAL Anandika Ibna Pratama; Muchamad Syafruddin
Diponegoro Journal of Accounting Volume 5, Nomor 3, Tahun 2016
Publisher : Diponegoro Journal of Accounting

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Abstract

The aim of this study is to  examine the influence of earnings quality and firm value on abnormal audit delay. This study also examines abnormal audit delay as moderating variable, that is used its influence on firm value.The Population of this study is all listed firms in Bursa Efek Indonesia in year 2010 – 2014. The sampling method in this study is stratified random sampling. By doing sampling dan processing data, the final amounts of the sample are 250. This study uses multiple regression analysis technique to examine the hypotheses.The results of this study show that the influence between earnings quality and abnormal audit delay has a bad or negative significant influence. Earning report delay has positively significant influenced on abnormal audit delay. Abnormal audit delay decreases the relationship between relative excess value on profitability.
ANALISIS PENGARUH STRUKTUR MODAL TERHADAP PROFITABILITAS (Studi Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Pada Tahun 2010-2012) Rifna Nurcahayani; Daljono Daljono
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 and provide empirical evidence of the influence of capital structure towards profitability. The analysis used independent variable of capital structure. The independent variable proxied with Debt to Equity Ratio (DER), Debt to Assets Ratio (DAR), and Current Assets Ratio (CR). The dependent variable is profitability. Return on Equity (ROE) is used to measured profitability. The sample used in this research was the secondary data from annual report of Manufacturing companies which listed on Bursa Efek Indonesia in 2010-2012. The sample was taken using the method of purposive sampling, and those meeting the selection criteria were also taken. The sample used was of 267 companies. The statistic method used was multiplied analysis linear regression with hypothesis testing of statistic t and F test. The results of research show that variables DER and DAR have a significant relationship to profitability. While the CR variables have a negative relationship to profitability of manufacturing companies listed on Bursa Efek Indonesia over period 2010-2012.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI ISLAMIC SOCIAL REPORTING PERUSAHAAN - PERUSAHAAN YANG TERDAPAT PADA DAFTAR EFEK SYARIAH TAHUN 2009-2011 Septi Widiawati; Surya Raharja
Diponegoro Journal of Accounting Volume 1, Nomor 1, Tahun 2012
Publisher : Diponegoro Journal of Accounting

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Abstract

The study aims to analyze the factors that may influence the companies that performed among List of Sharia Securities (Daftar Efek Syariah - DES) for years 2009-2011 to provide Islamic social reporting disclosure. DES are collection of securities that are not contradict with Islamic principles and have been approved by Bapepam-LK. DES are guide for Islamic mutual fund to put their funds and for Muslim investor to invest in Islamic securities. The factors are company’s characteristic that consists of firm size, profitability, industry type and classification of banks. In accordance to ISR index was knew how great the role of the company in conducting islamic social disclosure. The annual reports as data which can be obtained in Indonesian Stock Exchange and hypothesis testing using multiple liniear regression. The result of study examined that all factors have a significant to ISR disclosure.
ANALISIS PENGARUH MEKANISME CORPORATE GOVERNANCE, PROFITALBILITAS, DAN UKURAN PERUSAHAAN TERHADAP TINGKAT PENGUNGKAPAN SUSTAINABILITY REPORT Handre Diono; Tri Jatmiko Wahyu Prabowo
Diponegoro Journal of Accounting Volume 6, Nomor 3, Tahun 2017
Publisher : Diponegoro Journal of Accounting

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Abstract

This study examined the impact of corporate governance mechanism, including board size, independent board, board with female commissioners, as well as the size of the company profitabilas and disclosure level sustainability report. This study uses regression test tool by using SPSS software version 20. The population in this study are all companies listed in Indonesia Stock Exchange for the fiscal year ended December 31, 2013-2015, and disclose sustainability report in 2013-2015. The sampling technique was conducted by purposive sampling method, so that the study sample was 91 companies.The result of multiple regression test shows that the size of the board of commissioners, independent board composition, women board compositon and profitability have positive and significant influence to sustainbility report disclosure level. The test results on firm size shows that firm size has a negative and significant impact on sustainability report disclosure.

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