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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 ELEMEN PEMBENTUK INTELLECTUAL CAPITAL TERHADAP NILAI PASAR DAN KINERJA KEUANGAN PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) Entika, Nova Lili; Ardiyanto, Didik
Diponegoro Journal of Accounting Volume 1, Nomor 1, Tahun 2012
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this study is to investigate the relation between intellectual capital and firms market value and financial performance on banking company - Return on Equity ( ROE), Return on Assets (ROA) and Growth Revenue (GR). The model that used to measure intellectual capital was using Value Added Intellectual Coefficient (VAIC) or separately-using Capital Employed (VACA), Human Capital (VAHU), and Structural Capital (STVA. This study used 95 banking company data that listed in Indonesia Stock Exchange (IDX) for five years 2006-2010. This study used multiple linear regression for data analysis. The results showed that intellectual capital (VAIC) has an impact to firms market value and financial performance (ROA and, ROE). VACA and STVA have a positive impact to the market value (MtBV) and financial performance (ROE and ROA) while VAHU has no impact on firms market value ( MtBV) and negatively affects on ROE.
PENGARUH TINGKAT PENDAPATAN, TARIF PAJAK, DENDA PAJAK, DAN PROBABILITAS PEMERIKSAAN PAJAK TERHADAP KEPATUHAN PAJAK Eben Ezer; Imam Ghozali
Diponegoro Journal of Accounting Volume 6, Nomor 3, Tahun 2017
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this paper is to examine the effect of income level, Income Tax, Fines, and Tax Audit on Tax Compliance.The sample in this study consisted of 440 of Taxpayers which is listed on one of the Directorate General of Taxation, in 2012-2014 period. Hypothesis examination are using multiple regression. The results showed that the level of income affect positively and significantly related to the level of tax compliance, tax rates do not significantly affect the level of tax compliance, tax penalties affect posititif significantly on the level of tax compliance and the probability of tax audits positive and significant effect on the level of tax compliance. Overall, the factors that are economic include income levels, tax rates, tax penalties and tax audit probabilities affect the level of taxpayer compliance
FAKTOR-FAKTOR EFEKTIVITAS SISTEM E-AUDIT (STUDI EMPIRIK PADA E-AUDIT PERJALANAN DINAS BPK RI PERWAKILAN PROVINSI JAWA TENGAH) Dewi Nindyastuti; Endang Kiswara
Diponegoro Journal of Accounting Volume 3, Nomor 3, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the factors the effectiveness of e-audit system in the BPK RI Representative of Central Java province. The variables associated with the effectiveness of e-audit system, such as the competence of the examiner, the audit findings, perceived ease, perceived usefulness, quality systems, and quality information. This study was conducted with non-probability method through a case study with a population of respondents is representative examiner BPK which has implemented the e-audit as many as 17 people. Tests were conducted in the study using SPSS 19 with the type of non -parametric tests such as the Shapiro Wilk normality test, and hypothesis testing with Pearson Product Moment correlation test.The results showed that there is a positive and significant relationship between the variables of audit findings, perceived ease of use, perceived usefulness, system quality, information quality and effectiveness of e-audit system.
ANALISIS FAKTOR- FAKTOR YANG MEMPENGARUHI STRUKTUR MODAL (STUDI EMPIRIS PADA PERUSAHAAN PERTAMBANGAN YANG LISTING DI BEI TAHUN 2010-2013) Fajar Jias Nugroho; Etna Nur Afri Yuyetta
Diponegoro Journal of Accounting Volume 4, Nomor 2, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

This research is aimed to analyze the factors that affect the capital structure on a mining company listed on the Indonesia Stock Exchange. The sample of this research is a mining company that is listed on the Indonesia Stock Exchange in the year 2010-2013. The population of this research are 36 by using purposive sampling method companies. These datas were analyzed using multiple regression analysis model, which is preceded by the classical assumption that consists of normality test, heteroscedasticity, multicollinearity and autocorrelation test. Hypothesis testing is done by using the F test and t test. The results of this research indicate that profitability, and business risks have a significant effect the company's capital structure. While the asset structure, ownership structure, company size, sales growth and the tax rate does not have a significant effect on the Capital structure.
PENGARUH KARAKTERISTIK PERUSAHAAN, STRUKTUR KEPEMILIKAN, DAN GOOD CORPORATE GOVERNANCE TERHADAP PENGUNGKAPAN TRIPLE BOTTOM LINE DI INDONESIA Karyo Nugroho, Adhy; Purwanto, Agus
Diponegoro Journal of Accounting Volume 2, Nomor 2, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aimed to analyze the effect of firm characteristics, ownership structure, corporate governance disclosure on the triple bottom line in Indonesia. Disclosure of the triple bottom line concept is defined as a result of the company's accounts reflect overall company performance both from the economic, social, and environmental. This study uses nine variables that predicted disclosure could affect the company's triple bottom line. Four variables are indicators of the characteristics of companies that leverage, profitability, liquidity, and industry types. Furthermore, there are three variables that are indicators of the ownership structure of the company is management ownership, foreign ownership, and institutional ownership. Meanwhile, two other variables show indicators of good corporate governance and the size of the board audit committee.This study used a sample of manufacturing firms listed Indonesia Stock Exchange during the period 2008-2011. A total of 200 annual reports of companies that meet the criteria have complete data for the study expressed as a sample. This study uses quantitative and analytical methods used is multiple regression.The results showed that not all of the variables in this study significantly influence the disclosure of the triple bottom line. Only the leverage variable, type of industry, size of board of directors, and audit committees that significantly influence the disclosure by the triple bottom line of the company. Other factors examined in this study such as profitability, liquidity, institutional ownership, management ownership, and foreign ownership does not significantly influence the triple bottom line disclosure by companies.
PENGARUH KETERLIBATAN DEWAN KOMISARIS TERHADAP KINERJA PERUSAHAAN Yadhi George Makarios Sagala; Paulus Th Basuki Hadiprajitno
Diponegoro Journal of Accounting Volume 8, Nomor 3, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

The aim of this research is to examine the effect of board of commissioner involvement on firm performance. The examined factors of this research are managerial ownership, board meetings frequency, board independence, and board size as independence variables, while firm performance is measured by earning per share (EPS) as dependent variable. Firm size, current ratio, auditor big 4 vs non-big 4, and firm age are also used as control variables.This research uses secondary data such as financial statements and annual reports of manufacturing companies listed on the Indonesia Stock Exchange within the period 2015-2017. Based on the purposive sampling method, there are 72 companies that met the sampling criteria. The data were analyzed using multiple linear regression. The result of this research shows that board meetings frequency has a positive significant effect on firm’s performance. Meanwhile, managerial ownership, board independence, and board size have no significant effect on firm performance.
PENGARUH STRUKTUR KEPEMILIKAN TERHADAP KINERJA LINGKUNGAN (Studi pada Perusahaan yang memperoleh PROPER) Lena Supriati Sihombing; Anis Chariri
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 effect of ownership structure on the performance of the environment. Ownership structure used in this study is managerial ownership, institutional ownership, foreign ownership and public ownership. Environmental performance assessed using PROPER issued by the Ministry of Environment. The analytical method used is the ordinal regression using SPSS. The method of selecting samples using purposive sampling in companies that are listed in Indonesia Stock Exchange and PROPER in 2010-2012. The structure of managerial ownership, institutional ownership and public ownership is measured from the percentage shareholding companies while foreign ownership is measured by a dummy variable. The results showed that foreign ownership variables significantly influence environmental performance. Variable managerial ownership, institutional ownership and public ownership does not have a significant influence on the performance of the environment.
PENGARUH RISIKO AUDIT, UKURAN PERUSAHAAN, DAN MANAJEMEN LABA TERHADAP AUDIT FEE Adelina Rizky Shafira; Imam Ghozali
Diponegoro Journal of Accounting Volume 6, Nomor 3, Tahun 2017
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aimed to examine the effect of audit risk, the size of the company, and the management of the Audit Fee income either directly or indirectly through audit fee on companies listed in the Indonesia Stock Exchange. Audit Fee is the amount of charge that can be affected by several factors where these factors can make the difference in fees paid by the company. This affects the performance of an auditor and have an impact on the quality of financial statements. The data used in this research is secondary data, that the financial statements and annual reports of 33 companies listed on the Indonesia Stock Exchange in 2012-2015. To prove the hypothesis, regression testing to see the effect immediately. However, before hypothesis test, performed classical assumption test which passed the regression model assumptions of classical test.The results showed audit risk, firm size, while management fee income has no effect on the audit fee.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PERILAKU KEPATUHAN (COMPLIANCE BEHAVIOR) PEMBAYARAN ZAKAT PERDAGANGAN (Studi Kasus Pengusaha Muslim Batik di Kota Pekalongan Tahun 2017) Qurotu Uyun Alpriyamah; Adityawarman Adityawarman
Diponegoro Journal of Accounting Volume 6, Nomor 3, Tahun 2017
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to analize factors that influencing zakah compliance behavior. According to the Theory of Reasoned Action (TRA) difined by Ajzen and Fisbein there are three factors likes attitude, subjective norm and intension that influencing compliance behavior. Using primary data from the questionnaires that was distributed to muslim Batik bussinessman in Pekalongan to examine their zakat compliance behavior. The data analized by multiple regression analysis using SPSS 20 for windows. The result of this study show that : (1) attitude toward behavioral intension to pay zakah is positively significant, (2) subjective norm toward intention to pay zakah is positively significant, (3) intension to pay zakah is positively significant toward zakah compliance behavior. And then (4) intension to pay zakah is significant as a mediator between the attitude and subjective norm toward zakah compliance behavior.
ANALISIS PENGARUH MEKANISME CORPORATE GOVERNANCE TERHADAP KEBIJAKAN PENGUNGKAPAN INFORMASI SOSIAL DAN LINGKUNGAN (Studi Empiris Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Tahun 2008-2012) Andi Rachmanda; Fuad Fuad
Diponegoro Journal of Accounting Volume 3, Nomor 2, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this study was to examine the effect of corporate governance mechanisms on the policy of social and environmental disclosure.  Indicators used to measure corporate governance mechanisms in this study is the proportion of independent board, the structure of the Chief Risk Officer (CRO), managerial ownership, board size, independence of the audit committee, the board of commissioners meeting frequency, as well as the nomination and remuneration committee.  While social and environmental disclosure as the dependent variable was measured using  amount disclosure items appropriate with the Global Reporting Initiative (GRI) G3.1 index.  In addition, this study also added two control variables are firm size firm size and leverage. This study uses secondary data with entire population of banking companies listed in the Indonesia Stock Exchange (BEI) in 2008-2012.  The method used to determine the sample using purposive sampling.  The analytical method used is multiple linear regression, regression testing prior to first tested the classical assumptions. The results of hypothesis testing showed that the proportion of independent board negatively affects the social and environmental disclosure.  Other results noted that the structure of the CRO, managerial ownership, as well as the nomination committee and remuneration positive effect on social and environmental disclosure.  While the size of the board of directors, audit committee independence, and the frequency of meetings of the board of commissioners did not significantly affect disclosure

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