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<![CDATA[PENGARUH MEKANISME TATA KELOLA PERUSAHAAN DAN STRUKTUR KEPEMILIKAN TERHADAP AGENCY COST (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2010-2012) ]]>
<![CDATA[Krisnauli, Krisnauli]]>;
<![CDATA[Hadiprajitno, P. Basuki]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 3, Nomor 2, Tahun 2014 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[The purpose of this study is to examine the influence of corporate governance mechanisms and ownership structure to agency cost. The dependent variable is agency cost which is proxied as asset turn over (ATO). Independent variable are corporate governance mechanism which is proxied by size of the board of commissioners, size of the board of independent commissioners, size of the board of directors, size of the audit committee. Ownership structure which is proxied by managerial ownership and institutional ownership. This study was used secondary data from annual reports of manufacturing companies which were listed on Indonesia Stock Exchange in 2010-2012. Samples were 40 manufacturing companies. This study used purposive sampling method and multiple linear regression as the analysis method. Before being conducted by regression test, it was examined by using the classical assumption tests.The results of this study indicate that the size of the board of directions, size of the audit committee, managerial ownership, and institusional ownership did not have significant influence to the agency cost. The size of the board of commissioners and the board of independent commissioners have significant influence to the agency cost.]]>
<![CDATA[PENGARUH FINANCIAL DISTRESS DAN STRUKTUR CORPORATE GOVERNANCE TERHADAP LUAS PENGUNGKAPAN INFORMASI SUKARELA ]]>
<![CDATA[Randy Yosua Immanuel]]>;
<![CDATA[Dul Muid]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 4, Nomor 3, Tahun 2015 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[This study aims to examine the impact of Financial Distress Status and Corporate Governance structure on the level of voluntary discloure. Financial Distress is proxied by company which recorded negative net income for two consecutive years. Corporate Governance structure is proxied by the board commissioner’s independence, audit committee’s independence, board meeting frequency, audit committee meeting frequency, and audit committee’s competence. The population used in this study is the non-financial companies listed in the Indonesia Stock Exchange over the period of 2010-2013 tallying 140 samples. Sampling technique used in this study is the purposive sampling method and data analysis is done by using the multiple linear regression through the use of SPSS 16 program. Results shown in this study show that Financial Distress has a significant impact on the level of voluntary disclosure. Audit committe’s independence, audit committee meeting freqeuncy and audit committee’s competence have significant positive impact on the level of voluntary disclosure. Whereas board commissioner’s independence and board commissioner meeting frequency do not have significant impact on the level of voluntary disclosure.]]>
<![CDATA[ANALISIS PENGARUH KARAKTERISTIK DEWAN KOMISARIS DAN KARAKTERISTIK PERUSAHAAN TERHADAP PEMBENTUKAN KOMITE MANAJEMEN RISIKO (Studi Empiris pada Perusahaan Finansial Non Perbankan yang Terdaftar di BEI Tahun 2009-2011) ]]>
<![CDATA[Fatah Sambera, Gea]]>;
<![CDATA[Meiranto, Wahyu]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 2, Nomor 3, Tahun 2013 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[The aim of this research is to examine the impact of board of commissioner characteristics and firm characteristics to the establishment of Risk Management Committee (RMC) in financial non bank firms. Establishment of Risk Management Committee in question is the existence of RMC in the company, whether affiliated with audit committee or separated from the audit committee and independent. Board of commissioner characteristics used in this research are proportion of independent commissioner, board size, and frequency of meetings. While the firm characteristics used in this research are financial reporting risk, leverage and business complexity, and firm size as control variable. Sample of this research were financial non bank firms listed in Indonesia Stock Exchange for the observation period from 2009 until 2011. Collecting data in this research used a purposive sampling method and resulted 57 samples. This research used logistic regression to analyze data. Result of this research showed that financial reporting risk affected positively and significant to the establishment both of affiliated RMC and Separated RMC and business complexity affected positively and significant to the establishment of affiliated RMC. While firm size as control variable had positive and significant impact to the establishment of affiliated RMC and Separated RMC.]]>
<![CDATA[ANALISIS PENGARUH EFEKTIVITAS KOMITE AUDIT, JENIS AUDITOR DAN KARAKTERISTIK PERUSAHAAN TERHADAP KETEPATAN WAKTU PELAPORAN PERUSAHAAN ]]>
<![CDATA[Setyaningrum Setyaningrum]]>;
<![CDATA[Muchamad Syafruddin]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 8, Nomor 2, Tahun 2019 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[This research aims to examine the influence of audit committee effectiveness and type of auditor on the timeliness of reporting in Indonesia. This reserach used financial condition, firms size and type of industry as control variable.This research uses secondary data which obtained from date of publication of the financial statement and annual reports of company listed on the Indonesia Stock Exchange in 2017 and consist of manufacture, construction, and service company. The number of research samples is 204 company samples and determined by purposive sampling method. Multiple regression analysis is used to test the hypothesis.The results of research that have been completed show that audit committee effectiveness and type of auditor have a significant negatively with financial reporting lead time.]]>
<![CDATA[PENGARUH ASSURANCE SUSTAINABILITY REPORT TERHADAP MARKET VALUE PERUSAHAAN YANG TERDAFTAR DI BEI PADA TAHUN 2011-2013 ]]>
<![CDATA[Hanif Rahmansyah]]>;
<![CDATA[Faisal Faisal]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 4, Nomor 4, Tahun 2015 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[Currently Indonesian companies began to publish sustainability report as a corporate responsibility to the environment. To increase the credibility of the sustainability report, the company did assurance, but not much research the topic of assurance. This study aimed to analyze the effect of assurance on the sustainability report to the market value of the company. This study used independent assurance, size, leverage, ROA, the type of industry to measure the market value of the company.This study used secondary data documentation, they were sustainability report and annual report companies that listed on the Stock Exchange in 2011-2013. The sampling method used in this research is purposive sampling with some requirements. The number of samples obtained from these criteria were 36 companies with a total of 108 samples. in This study used multiple linear regression to test the hypothesis.The results showed that the assurance negative and not significant effect to the market value of the company. Other variables such as the size (the size of the company), leverage, and the type of industry also did not have a significant effect. Only ROA which had a positive and significant effect to the market value of the company.]]>
<![CDATA[PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP AGRESIVITAS PAJAK DENGAN MODERASI KEPEMILIKAN SAHAM OLEH KELUARGA ]]>
<![CDATA[Shofia Nur Mumtahanah]]>;
<![CDATA[Aditya Septiani]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 6, Nomor 4, Tahun 2017 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[This study aims to know that the disclosure of Corporate Social Responsibility to tax aggressiveness with moderation of ownership of shares by the family.The population in this research is all mining sub-sector companies listed in BEI Period Year 2013 until Year 2015. The sample in this research is taken by using purposive sampling method. The analysis tool used is multiple linear regression analysis.Based on the results of the tests conducted it can be concluded that: CSR disclosure proved to affect the aggressiveness of corporate taxes, moderation of family ownership proved to increase the influence of CSR disclosure of tax aggressiveness by including control variables ROA, DER, firm size, capital intensity and R & D intensity, CSR disclosure of tax aggressiveness with moderation of family ownership may occur with the inclusion of controls of ROA, DER and firm size variables.]]>
<![CDATA[ANALISIS PENGARUH MINAT PEMANFAATAN DAN PENGGUNAAN SISTEM INFORMASI TERHADAP KINERJA INDIVIDU DENGAN MENGGUNAKAN UTAUT MODEL (Studi pada PT. Pertamina (persero) UPms IV) ]]>
<![CDATA[Sekarini, Yunita Ayu]]>;
<![CDATA[Meiranto, Wahyu]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 3, Nomor 1, Tahun 2014 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[Technological developments from the impact of globalization is so rapid now accompanied with the development of technology-based information systems. Along with the development of information technology, every organization now considers that the information system is essential to the survival of the company..The purpose of this study is to obtain empirical evidence of the influence performance expectation, effort expectancy, social influence to intention of Information System partially. The study population was all employees of PT. Pertamina (Persero) UPMS IV, while the sample 149 respondents drawn by purposive sampling technique. Type of data used primary data collection using questionnaire method.In this research, there were six hypotheses that have been processed using the Partial Least Square (PLS). Consists of three accepted hypothesis that a positive relationship between social influences on interest in the use of Information System, the conditions that facilitate the use of Information System and usage Information System on individual performance. Three hypotheses were rejected while the absence of a positive relationship between effort expectancy with intention of Information System, expectations of the business with the intention of Information System and intention of Information System on the use of Information System]]>
<![CDATA[PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN DAN NILAI PASAR PERUSAHAAN SEKTOR KEUANGAN DI INDONESIA ]]>
<![CDATA[Theresia Margaretha Oktavia]]>;
<![CDATA[Fuad Fuad]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 4, Nomor 2, Tahun 2015 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[For the financial sector companies managing intellectual capital is important because this sector should invest for the development of human capital, organizational processes, and corporate knowledge base in order to make a competitive advantage sustainable and durable. This study aimed to examine the effect of intellectual capital on financial performance and market value of financial sector companies.By using multiple linear regression analysis, this study examines the effect of IC as measured by value added intellectual capital efficiency (VAIC) and it’s three components (capital employed, human capital and structural capital) on financial performance (ROA, ROE, and GR) and market value of the company (MtBV). The data used are secondary data obtained from 159 financial sector companies listed in Indonesia Stock Exchange in 2011-2013.The findings show that there is a positive significant effect of the intellectual capital (VAIC) on financial performance (ROE and ROA) and there is no effect of intellectual capital on the market value (MVtBV). VACA affect positively financial performance (ROE) and market value. VAHU has positive significant effect on financial performance (ROE and ROA) and does not have a significant effect on the market value. STVA has positive significant effect on the market value and does not have a significant effect on financial performance. The contribution of IC to the financial performance (ROE) and market value differs by industries.]]>
<![CDATA[STUDI EMPIRIS TERHADAP FAKTOR YANG MEMPENGARUHI PILIHAN KARIR MAHASISWA AKUNTANSI ]]>
<![CDATA[Sekar Kuningsih, Reni]]>;
<![CDATA[Harto, Puji]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 2, Nomor 2, Tahun 2013 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[This study aims to examine the differences on job expectation on whether students choose to pursue a public accountant career or nonpublic- accouuntant career.This research took a sample of 129 respondents from final year of undergradute accounting students (S1), Professional Program in Accounting (PPA) students, and Master Degree (S2) students. The data was collected by distributing questionnaire to respondents directly. The data was analyzed using exploratory factor analysis.The result of this study indicated that there were significant differences on job expectation between students choose to pursue a public accountant career and students choose to pursue nonpublic-accountant career.]]>
<![CDATA[PENGARUH BANCASSURANCE TERHADAP PROFITABILITAS BANK DI INDONESIA ]]>
<![CDATA[Prapanca Robiyan Pambudi]]>;
<![CDATA[Agung Juliarto]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 7, Nomor 4, Tahun 2018 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[This study aims to provide empirical evidence about the relationship between bancassurance towards profitability which is measured by Return on Assets and Return on Equity with government ownership, Capital Adequacy Ratio, and year effects as controlling variables.The objects of this study are banking companies who has bancassurance product. The sampling method of this study is purposive sampling that based on criterion which has been determined before. Hypotheses in this study are tested by descriptive statistic and data panel regression analysis method.The results of statistical test (F test) shows that bancassurance with government ownership, Capital Adequacy Ratio, and year effects as controlling variables affects profitability. The effect of independent variable bancassurance towards profitability which is proxied by Return on Assets on the t test is significant, while the effect towards profitability which is proxied by Return on Equity is not significant.]]>
