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INDONESIA
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 PENGAWASAN DEWAN KOMISARIS TERHADAP AGRESIVITAS PAJAK PERUSAHAAN Akbar Bintang Pradana; Moh Didik Ardiyanto
Diponegoro Journal of Accounting Volume 6, Nomor 4, Tahun 2017
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to analyze the influence of the board of commissioners against corporate tax aggressiveness. Characteristics of the board of commissioner's oversight affecting tough tax aggressiveness. The characteristics of the board of commissioner's oversight affecting tax aggressiveness are presented by the effectiveness of the internal control system, type of external auditor, the size of the audit committee, and the frequency of meetings of the board of commissioners. This research refers to research conducted by Richardson et al (2013). This study uses secondary data obtained from the financial statements of manufacturing companies listed on the stock exchanges of Indonesia in 2012-2015. This study used as many as 188 samples with purposive sampling method. Data analysis with the classical model of multiple regression. The results obtained from this research is the effectiveness of internal control system and the frequency of meetings of the board of commissioners has no effect on corporate tax aggressiveness. The type of external auditor and the size of the audit committee influenced the corporate tax aggressiveness.
PENGARUH PROFITABIITAS, UMUR PERUSAHAN, TIPE PERUSAHAAN DAN KEPMILIKAN MANAJEMEN TERHADAP PENGUNGKAPAN SOSIAL BERDASAR ISO 26000 (Studi Empiris pada Perusahaan Pertambangan dan Keuangan yang Terdaftar di BEI Tahun 2011-2012) Temmy Deny Saputro; Rahardja Rahardja
Diponegoro Journal of Accounting Volume 3, Nomor 1, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

ISO 26000 is an international standard that gives a direction on disclosure of corporate social performance. ISO 26000 release in 2010, one year later Indonesia has begun to try to apply the international standards. There are 37 items disclosure of 7 core subjects of ISO 26000. This study aimed to investigate the influence of profitability,company age, type of company, and management ownershipon disclosure of corporate social performance based on ISO 26000. Data collection using purposive sampling method Chosen As many as 30 mining companies and 30 financial companies used as a sample. Methods of analysis of this study using multiple regression analysis. The results of this study indicate that the variables that affect the disclosure of corporate sosial performanceis age company. While the variables that do not affect the disclosure of corporate social performance is profitability, company type and management ownership.
PENGARUH PENGUNGKAPAN SUKARELA TERHADAP NILAI PERUSAHAAN Rusti Melyana; Muchamad Syafruddin
Diponegoro Journal of Accounting Volume 4, Nomor 2, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

Research about voluntary disclosure nowadays has been one of the rapidly growing research areas in the accounting.  Although there are many research about voluntary disclosure, but there is one issue that has not been researched sufficiently; that is the effect of voluntary disclosure on firm value. This study aims to examine the influence of voluntary disclosure on the firm value of the company. This research has been done especially in the emerging capital markets because this market have high-growth potential, but weak regulatory environment, weak corporate governance, and low information disclosure level. Sample of this study consists of 136 manufacturing companies  listed on the Indonesia Stock Exchange at 2013. Data regarding voluntary disclosure level and other variables have been collected by analyzing the contents of the annul reports. The results show that the extent of voluntary disclosure is positively associated with firm value. The more voluntary information the companies disclose, the higher value they have. This finding might be accepted as a signal to companies to disclose more information to stakeholders.
PENGARUH CORPORATE SOCIAL RESPONSIBILITY, KINERJA LINGKUNGAN, DAN STRUKTUR CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Haryati, Rima; Nur Rahardjo, Shiddiq
Diponegoro Journal of Accounting Volume 2, Nomor 2, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

The objectives of this research is to examine the impact of Corporate Social Responsibility, environment and corporate governance structure (public ownership and size of audit commitee) towards financial firm performance. Sample of this research is companies listed on the Indonesia Stock Exchangeand participated in PROPER in 2008 to 2010, which are 63 firms. Purposive sampling was used as sampling method. Data analysis method used was multiple regression analysis. Result of this research indicate that CSR disclosure and public ownership significantly effect on firm performance. However, environment performance and size of audit commitee hasn’t effect towards firm performance.
PENGARUH KUALITAS AUDIT, KARAKTERISTIK CORPORATE GOVERNANCE, KEPEMILIKAN PUBLIK, UKURAN PERUSAHAAN DAN PROFITABILITAS TERHADAP AUDIT REPORT LAG (Studi Empiris pada Perusahaan Non-Keuangan yang Terdaftar di Bursa Efek Indonesia Tahun 2016-2017) Annisa Dwi Arizky; Agus Purwanto
Diponegoro Journal of Accounting Volume 7, Nomor 4, Tahun 2018
Publisher : Diponegoro Journal of Accounting

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Abstract

           The purpose of this research is to examine the effect of audit quality, characteristic of corporate governance, public ownership, company size, and profitability on audit report lag. Dependent variable used in this research is audit report lag. Independent variables used in this research are auditor specialist, auditor reputation, independent commissioner, audit committee, public ownership, company size, and profitability.            Data used in this research is secondary data which collected using purposive sampling method. Sample of this research consists of 801 public companies that listed in Indonesian Stock Exchange (IDX) during 2016-2017. Analysis technique used in this research is multiple regression.            The result of this research shows that auditor specialist, independent commissioner,  company size, and profitability has negative effect on audit report lag. While auditor reputation, audit committee, and public ownership doesn’t have effect on audit report lag.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI CARBON EMISSION DISCLOSURE PADA PERUSAHAAN DI INDONESIA (Studi Empiris pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Periode 2010-2012) Richatul Jannah; Dul Muid
Diponegoro Journal of Accounting Volume 3, Nomor 2, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aimed to obtain empirical evidence about the influence of Media Exposure, type of industry, profitability, company’s size, environmental performance, company’s  Leverage to the extent of emission carbon disclosure in Indonesia companies. To measure the extent of carbon emission disclosure used checklist that was developed based on the information request sheets provided by the carbon disclosure project (CDP). The population of this study was all companies listed in Indonesia Stock Exchange (ISX) in 2010-2012. Sample of this study was non financial companies listed in Indonesia Stock Exchange (ISX) in 2010-2012 used purposive sampling method. There were 35 companies in 2010, 37 companies in 2011, 37 companies in 2012 which fulfilled criterion as the research sample. The classical assumpstion was used for data analysis and regression analysis for testing hypothesis. The results of this study showed that Media Exposure, type of industry, profitability, firm size, and companies’ Leverage significantly influence to the extent of carbon emission disclosure. Meanwhile environmental performance had no significantly influence to to the extent of carbon emission disclosure.
PENGARUH KOMPETENSI AUDITOR DALAM MELAKUKAN AUDIT JUDGMENT TERHADAP KUALITAS AUDIT Titik Sukmawati; Faisal Faisal
Diponegoro Journal of Accounting Volume 4, Nomor 3, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

This study examines the effect of audit judgment competency to the audit quality performed by government external auditor. In this case, audit judgment competency was tested from three aspects, namely the audit expertise, accountability pressure, and the task complexity hypothesized to have an influence on audit quality.The respondents are the auditors of BPK RI. Sampling technic was using a random sampling method. Data are collected using survey questionnaires submitted directly to the respondents. From 200 questionnaires, only 113 questionnaires are used for analyzing. The data analysis was performed by regression analysis using the ordinary least square (OLS) methods.The results show that audit expertise and task complexity have a positive and significant effect on audit quality. While the accountability pressure has a negative and significant effect on audit quality.
PENGARUH KUALITAS AUDIT TERHADAP COST OF EQUITY CAPITAL (STUDI EMPIRIS PADA PERUSAHAAN YANG YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2011) Pangestika Ayu Aji Kirana; Herry Laksito
Diponegoro Journal of Accounting Volume 2, Nomor 3, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

This research aims to examine the evidence about relationship between audit quality and cost of equity capital in Indonesia. This research  was conducted by using independent variables are audit firm size, audit tenure, auditor industry specialization as audit quality’s proxy. Dependent variable, cost of equity capital calculated with P/E ratio.This research was conducted by regression test as a test of the hypothesis. Data collection in this research using purposive sampling to companies listed at the Indonesian Stock Exchange in 2011. As many as 176 companies are used as samples in this research.Result of this research showed that audit firm size not significantly influence the cost of equity capital. It means that higher audit firm size  not decrease cost of equity capital. Meanwhile, audit tenure and auditor specialization industry significantly influence the  cost of equity capital.
ANALISIS PENGARUH CORPORATE GOVERNANCE STRUCTURE TERHADAP FEE AUDIT EKSTERNAL Meliani Mukti; Etna Nur Afri Yuyetta
Diponegoro Journal of Accounting Volume 5, Nomor 2, Tahun 2016
Publisher : Diponegoro Journal of Accounting

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Abstract

The aim  of this study  is to examine  the influence  of   corporate  governance   structure  such  as non- executive   board   independence,    non-executive    board   size.   non-executive    hoard   meeting,   audit committee  size,  audit  committee   meeting,   audit  committee   expertise.and   ownership   concentration to the external  audit fee.  17w population   used  in this study  consist  of manufacture  firms   listed  on the Indenesia  Stock  Exchange   in 2012-2014.   The sampling   method  used  in this study  is purposive sampling   and  obtained   33  samples.   This  study  uses  multiple   regression   analysis  for   hypotheses testing.   The   results   of  this  study   show   that   variables   of  non-executive    board   size   and   audit committee   size  had positively   significant   influence   on external  audit fee,  while  variables   of non- executive   board   independence,    non-executive    board   meeting,   audit   committee   meeting,    audit committee   expertise.   and  ownership   concentration   had  no significant   influence   on external  audit fee.
ANALISIS PENGARUH KEPEMILIKAN MANAJERIAL, PROFITABILITAS, KESEMPATAN INVESTASI DAN KEBIJAKAN HUTANG TERHADAP NILAI PERUSAHAAN (Studi pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2010-2013) Vido Agnova; Dul Muid
Diponegoro Journal of Accounting Volume 4, Nomor 4, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

Company in business wants to increase the value of the company. This is because the value of the company reflects the performance of the company and may affect investor perception of the company. This study aimed to analyze the effect of: (1) managerial ownership, (2) profitability, (3) investment opportunities, (4) the policy of debt to the value of the company on manufacturing companies listed in bei 2010-2013. The value of the company is willing to pay the price by potential buyers when the company is sold. Managerial ownership is a stock company owned by the management company. Profitability is an important factor in determining the capital structure. With large retained earnings, the company would prefer to use retained earnings before using debt. Investment opportunities in enterprise management decisions in the selection of an investment that will be able to choose one or more investment alternatives are considered the most profitable. a debt policy measures taken by the company to finance through debt.Data collection techniques in this research is the study documentation. Data to be studied in this research is secondary data that is quantitative. The data used in this research is secondary data from annual reports obtained from the Indonesian Capital Market Directory (ICMD) 2010-2013. The analysis method used in this study is multiple regression. The population in this study were all manufacturing companies listed in Indonesia Stock Exchange in 2010 - 2013. The sampling method used in this research is purposive sampling method. The number of samples taken in this study as many as 32 companies.From the test results showed that managerial ownership and significant negative effect on the value of the company. While profitability and significant positive effect on firm value. Variable investment opportunity no significant effect on the value of the company. From the test results can be seen that the debt policy and significant positive effect on firm value.

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