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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 KEPEMILIKAN INSTITUSIONAL DAN UKURAN PERUSAHAAN TERHADAP TAX AVOIDANCE DENGAN KINERJA KEUANGAN SEBAGAI VARIABEL MEDIASI PADAPERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIATAHUN 2011 – 2014. Khairul Adhi Fiandri; Dul Muid
Diponegoro Journal of Accounting Volume 6, Nomor 2, Tahun 2017
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the factors that affect the company's tax evasion or tax avoidance. Factors tested were institutional ownership, firm size and financial performance as a mediating variable.The population in this study were taken from a manufacturing company in the Indonesia Stock Exchange (BEI) in the period 2011-2014 with a total sample of 88 companies. The sampling method used is purposive sampling method. The data used in this research is secondary data obtained from the Indonesian Capital Market Directory (ICMD) and annual financial statements. This study using multiple linear regression technique.The results of the analysis that institutional ownership and firm size affect the mediation variable is the performance of the company. Institutional ownership, company size and financial performance have an impact against tax avoidance.
FAKTOR-FAKTOR YANG MEMPENGARUHI IMPLEMENTASI E-GOVERNMENT (STUDI PADA PEMERINTAH DAERAH TINGKAT PROVINSI DI INDONESIA) Annasia Sophia Dewi; Haryanto Haryanto
Diponegoro Journal of Accounting Volume 2, Nomor 4, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

This research aims to analyze the factors that affect the successes implementation of public financial disclosure through e-government. Factors tested in this research are debt (DSCR), the number of councillors, GDP per capita, citizen education level, population, and region own source revenue. Sample in this research were selected using purposive sampling method, that is e-government on 33 provinces in Indonesia. The samples are divided into two categories, provinces reporting the transparency of financial management through e-government and provinces not reporting. Statistical methods used in this study is the logistic regression at a significance level 5%. Result of this research indicate that the factor debt (DSCR), the number of councillors, and region own source revenue significantly influence the implementation of e-government. While other factors, GDP per capita, citizen education level, and population not indicate any significant effect on the implementation of e-government. 
ANALISIS PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP KUALITAS CORPORATE GOVERNANCE : STUDI EMPIRIS PADA PERUSAHAAN TERDAFTAR DI CORPORATE GOVERNANCE PERCEPTION INDEX TAHUN 2012-2015 Ifvandaru Ramadhan; Herry Laksito
Diponegoro Journal of Accounting Volume 8, Nomor 4, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

This Study ain do examine the effect of  firm’s characteristic that are divided into firm’s size, leverage, profitaility, growth of sales, Investment opportunity and ownership concentration on quality of corporate governance. Quality corporate governance proxied with scores of Corporate Governance Perception Index.  In this research, the population of this research is all firms which are listed in Corporate Governance Perception Index (CGPI) by the Institute for Corporate Governance (IICG) in year 2012-2015. A total of 36 samples were used in this study with sample selection using the purposive sampling method. Analysis of the data used in this research is descriptive statistics, classical assumption test and hypothesis testing with multiple regression tested using SPSS  softwareThe empirical results show that that the variable firm size, and ownership concentration have positively significant influenced, while leverage have negatively significant influenced on quality of Corporate Governance. Meanwhile, profitability, growth of sales , and investment opportunities has no significant influenced on on quality of Corporate Governance.
PENGARUH OVERVALUED EQUITIES TERHADAP TARIF AUDIT DENGAN MANAJEMEN LABA SEBAGAI VARIABEL PEMODERASI (Studi Empiris Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2010-2012) Surya Pramudyatama, Renaldo; Pamudji, Sugeng
Diponegoro Journal of Accounting Volume 3, Nomor 4, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this study was to examine the effect on audit fees overvalued equities with earnings management as a moderating variable. This study uses the variable Rate Audit as the dependent variable, the dependent variable is measured using the cost index of financial statements in accordance professional manufacturing company. Overvalued equities are used as independent variables, overvalued equities can be determined by using three proxies, the Price Earning Ratio (PER), Price Book Value (PBV), and the Abnormal Return (ABnRET). This study also uses earnings management as a moderator variable, determined by earnings management In addition, this study also adds four control variables, Sales Growth, Big4, ROA, and Leverage.  This study used 148 manufacturing company, samples that was used were selected by purposive sampling method. After reduction with some criteria so that the samples used were 60 companies listed in Indonesia Stock Exchange (IDX) during 2010-2012. The analytical method used was Ordinary Least Squares regression (OLS). Before doing the regression test, this study tested the classical assumptions first.Results of hypothesis testing showed that Overvalued Equities positive effect on audit fees, but in contrast to the results of Price Earning Ratio (PER) expressed a negative effect on audit fees. Other results noted that Sales Growth, Big4, Leverage, ROA is positively related to the Audit Fees. While the results of Earnings Management as moderating variables revealed no significant effect on the interaction between overvalued equities with Audit Fees. Overall it can be concluded from these results that Overvalued Equities may affect audit fees but not with earnings management as a moderator variable between the two variables is expressed negatively related research. Measurement of earnings management using the modified Jones model.
Pengaruh Persepsi Wajib Pajak tentang Kualitas Pelayanan Fiskus terhadap Kepatuhan Wajib Pajak dengan Kondisi Keuangan Wajib Pajak dan Preferensi Risiko sebagai Variabel Moderating (Studi Empiris terhadap Wajib Pajak Orang Pribadi di Kota Semarang) Putut Tri Aryobimo; Nur Cahyonowati
Diponegoro Journal of Accounting Volume 1, Nomor 1, Tahun 2012
Publisher : Diponegoro Journal of Accounting

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Abstract

This research aims to examine the effect perception of tax service quality on taxpayer’s compliance. This research also aims to examine the moderating effect of  financial condition of taxpayer’s and risk preference for the relationship between perception of tax service quality with taxpayer’s compliance. The sampling method of this research used convenience sampling with a sample of 200 respondent from individual taxpayer’s in Semarang city. The research data used are the primary data by questionnaire which have contained respondent answer’s. In this research, data analysis used by Moderated Regression Analysis. The result of this study indicates that the effect perceptions of tax service quality, financial condition of taxpayer’s and risk preference is positively and significantly related with taxpayer’s compliance. Furthermore, both of moderating variable which the moderating effect of financial condition of taxpayer’s dan risk preference is positively and significantly related with taxpayer’s compliance.
PENGARUH STRUKTUR DEWAN DIREKSI TERHADAP PENGUNGKAPAN LAPORAN KEBERLANJUTAN PERUSAHAAN Patrick Justin; Paulus Th Basuki Hadiprajitno
Diponegoro Journal of Accounting Volume 8, Nomor 3, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the effect of board size, board with female directors, and board ownership as an independent variable to firm’s sustainability reporting as a dependent variable. The population in this study is 100 companies in Indonesia that are listed on Bursa Efek Indonesia in the year 2014-2017. The method used for sampling is proportional stratified sampling. Yielding a final sample of 400 firm-year observations. This study used logistic regression to examine the hypothesis. The result of this study shows that board size positively affecting firm’s sustainability reporting. Board with female directors shows a negative effect to firm’s sustainability reporting. While, board ownership does not show any significant effect to firm’s sustainability reporting.
PENGARUH REPUTASI KANTOR AKUNTAN PUBLIK (KAP), AUDIT TENURE, DAN DISCLOSURE TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN Dian Elmawati; Etna Nur Afri Yuyetta
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 of the influence of audit firm reputation, audit tenure, and disclosure to the acceptance of going concern audit opinion. The proposed hypothesis are (1) Audit firm reputation negatively affects the acceptance of going concern audit opinion, (2) Audit tenure negatively affects the acceptance of going concern audit opinion, and (3) Disclosure positively affects the acceptance of going concern audit opinion. The data used is manufacturing companies listed on the Indonesia Stock Exchange (IDX) years 2007-2012. Samples were selected using purposive sampling method. Data were analyzed by logistic regression analysis with SPSS 21 application. Earlier researches in terms of going concern audit opinion have produced various results. The results from this research were as follows: (1) Audit firm reputation significantly affects the acceptance of going concern audit opinion, (2) Audit Tenure does not significantly affects the acceptance of going concern audit opinion, and (3) disclosure significantly affects the acceptance of going concern audit opinion.
PENGELOLAAN DAN PELAPORAN ASET WAKAF PADA LEMBAGA WAKAF DI INDONESIA: STUDI KASUS PADA YAYASAN BADAN WAKAF SULTAN AGUNG Intan Wijaya; Adityawarman Adityawarman
Diponegoro Journal of Accounting Volume 4, Nomor 2, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

This study in regard to research recording of accounting and reporting waqf assetto the Indonesian waqf institution. The main purpose of this study is to investigate the process of recording and reporting the waqf  asset to the Indonesian institution. This research give qualified information to the stakeholder as well as interested parties to explore waqf accounting system. This study was conducted using the qualitative methods through a case study in the Yayasan Badan Wakaf Sultan Agung by interview, analized financial report and related documents obtained directly from the organization.The result showed the unavalaible of accounting system which specific to organize waqf. this thing has been evidenced by the informants explanation who are worked in financial sector. However, this thing would not be an obstacle to the waqf institution as this  institution  applied  accounting  system  based  on  PSAK  45  regarding  Financial Reporting of Non-Profit Entities approaching accounting system for WAQF.
PENGARUH GOOD CORPORATE GOVERNANCE DAN KINERJA LINGKUNGAN TERHADAP PENGUNGKAPAN LINGKUNGAN (Studi Empiris pada Perusahaan Manufaktur dan Tambang yang Terdaftar pada Bursa Efek Indonesia (BEI) dan Termasuk dalam PROPER Tahun 2009-2011) Agny Gallus Pratama; Rahardja Rahardja
Diponegoro Journal of Accounting Volume 2, Nomor 3, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

The research was conducted on mining and manufacturing companies to determine the effect of GCG (Good Corporate Governance) that was proxied by (the proportion of independent board, board size, number of board meetings, and the size of the audit committee) and the environmental perfomance against corporate environmental disclosure. Issuance of PP No. 47 Tahun 2012 tentang  "TanggungJawabSosialdanLingkungan" which is the implementing regulations of UU No. 40 Tahun 2007 on "Perseroan Terbatas" Bab V, pasal 74 makes the company must take responsibility for its activities in the social and environmental fields and must be contained in the annual report company. Long period of publication time of PP (5 years) become a question whether the company conducts environmental disclosure eventhough still voluntary. The factors that make a company willing to express their environment disclosure is good corporate governance (GCG) and environmental performance. In the GCG, the principle of accountability, responsibility, and transparability of a company become a reason for company todoenvironemtal disclosure. Beside that, the company's environmental performance is also good reason whether the company will do environmental disclosure. To facilitate assessing how well the quality of environmental disclosure, standard of Global Reporting Index (GRI) 3.1 that was commonly used by companies in Indonesia was used.The population of this study is manufacturing and miningl companies listed in Indonesian Stock Exchange (IDX) and including PROPER in 2009-2011.The total study observations was 85. Sampling technique using purposive sampling method.Techniques of data analysis done by hypothesis testing using multiple linear regression method.Results of this study showed that the proportion of independent board, board size,  and the size of the audit committee no significant effect on environmental disclosure. Meanwhile,there are significant effect on the environmental performance andboard meetings to environmental disclosure.
PENGARUH KEBIJAKAN CORPORATE SOCIAL RESPONSIBILITES TERHADAP KONSERVATISME AKUNTANSI (Studi Empiris pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Tahun 2016) Dhafi Rahmatul Ikma; Muchamad Syafruddin
Diponegoro Journal of Accounting Volume 8, Nomor 2, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

The aim of this study is determine the effect of corporate social responsibility (CSR) on accounting conservatism, and the effect of corporate social responsibility (CSR) on accounting conservatism with state ownership as a moderating variable. This research uses cash flow, firm age, and investment cycle as control variables.This study uses secondary data from annual financial reports on non-financial companies listed on the Indonesian stock exchange in 2016. The method in selecting samples is using the purposive sampling method. The total sample from this study is 204 samples. This study uses multiple regression analysis to test the hypothesis.The results of this study indicate that social responsibility (CSR) has a positive effect on the level of accounting conservatism which shows that the government-mandated CSR policies are sufficient to encourage conservative financial reporting. However, due to the possibility of political affiliation, the interaction between CSR and state ownership (BUMN) does not affect the level of accounting conservatism.

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