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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 INTELLECTUAL CAPITAL TERHADAP NILAI PASAR DAN KINERJA PERUSAHAAN YANG TERDAPAT DI BURSA EFEK INDONESIA TAHUN 2010-2012 Sari F. Siahaan; Haryanto Haryanto
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 is to examine the effect of intellectual capital to the market value  and financial performance company. This study uses a model developed by Pulic Value Added Intellectual Coefficients (VAICTM). This study examines the effect of VAIC and the three components of intellectual capital capital employed (VACA), human capital (VAHU), structural capital (STVA) towards market value (MtBV) and the company’s financial performance return on asset (ROA), return on equity (ROE), and growth revenue (GR).Sampling method that’s used in this study is purposive sampling.            Sample used in study is all company’s financial statements to Infrastructure, Utility and Transportation, issued by BEI (Indonesia Stock Exchange) during the period 2010-2012. This study uses a multiple linear regression test analysis.            The result of the study shows that combined intellectual capital has no effect to market value. Yet, human capital affects the market value. Intellectual capital affect positively significant towards financial performance return on asset (ROA), return on equity (ROE), dan growth revenue (GR).
ANALISIS PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP AGRESIVITAS PAJAK Winarti Monika Sagala; Dwi Ratmono
Diponegoro Journal of Accounting Volume 4, Nomor 3, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

The aim of this study is to examine the effect of disclosure of Corporate Social Responsibility (CSR) to  corporate tax aggressiveness. The independent variable is  used  in this study is  corporate  social  responsibility  disclosure.While  the  dependent  variable  in  this study is tax aggressiveness that measured using proxy Effective Tax Rates (ETR). This study  is a replication of the  study by  Lanis and  Richardson  (2012)  and use 375 non-financial companies that  listed  on the  Indonesia  Stock Exchange  in  the period  2011-2013  as  the  sample.  Samples  were  selected  by  probability  sampling method  and  finally  obtained  125  non-financial  companies that  fulfill  the criterias. Data were analyzed using ordinary least square regression analysis model.The result  shows  that the  higher the level of CSR disclosure of a corporation, the lower is the level of tax aggressiveness. This result support the theory of legitimacy.
ANALISIS PENGARUH KUALITAS AUDITOR DAN KOMITE AUDIT TERHADAP COST OF DEBT DENGAN USIA PERUSAHAAN SEBAGAI VARIABEL PEMODERASI (Studi Pada Perusahaan yang Melakukan IPO di BEI Tahun 2008-2012) Rian Eko Prasetyo; Surya Raharja
Diponegoro Journal of Accounting Volume 2, Nomor 3, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

The aim of this study is to examine the effect of auditor quality and the audit committee in the lowering cost of debt for the company and whether the private age of company at the time of IPO becomes the moderating variable among of auditor quality, audit committees and the cost of debt. This study uses firm private age as a proxy for capital cycle and existing of lending relationship to view the likely extent of debt dependence prior to IPO. Auditor quality and the audit committee is considered as an effective monitoring activity mechanism to increase confidence of the stakeholder of the company. The population of this study is a company doing an IPO on the Indonesia Stock Exchange in 2008-2012. The method of selecting the sample using purposive sampling criteria, total sample obtained are 52 companies. The analysis method of this study is multiple regression analysis with the Moderated Regression Analysis (MRA).The result show that the auditor quality significant negative effect on the cost of debt. Private age of firm as moderating variables may affect the relationship of auditor quality and cost of debt. While the audit committee did not significantly affect the cost of debt and private age of firm as moderating variables can not affect the relationship of the audit committee and the cost of debt.
PENGARUH DEWAN KOMISARIS DAN STRUKTUR KEPEMILIKAN TERHADAP KINERJA PERBANKAN Puspa Fadila; Imam Ghozali
Diponegoro Journal of Accounting Volume 5, Nomor 2, Tahun 2016
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to analyze the factors that affect to the banking company's performance in Indonesia. Measurements for the banking company's performance using Tobin’s Q formula.Object in this study are banking companies that are listed in the Indonesia Stock Exchange and always conduct financial reporting and assessed its annual report in 2011-2014. Data used is secondary data, such as financial statements and annual reports. Analysis of the data used is descriptive statistics, the classic assumption test, and regression analysis. The results of this study showed that the board size, board activity, institutional ownership, and foreign ownership are significantly affect to the banking company's performance in Indonesia.
PENGARUH BOOK-TAX DIFFERENCES TERHADAP EARNINGS PERSISTENCE DENGAN KOMPONEN AKRUAL SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN JASA DI INDONESIA Anisa Alfiarini; Dul Muid
Diponegoro Journal of Accounting Volume 4, Nomor 4, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aimed to examine the effect of differences between accounting income and taxable income (Book-Tax Differences) against earnings persistence with accrual as a moderating variable component in service companies in Indonesia. Book-tax differences in the present study were divided into three groups: Large Positive Book-Tax Differences, Negative Large Book-Tax Differences and Small Book-Tax Differences which each is used as independent variables. As well as the size of the company contained in this study is used as a control variable to earnings persistence. The data used in this research is secondary data. Data collection techniques with technical documentation. The method used in this study using regression analysis with dummy variables. From the results of the research that has been done, the first and second hyphoteses each have significant value that is <0.05. Neither Large Positive Book-Tax Differences and Negative Large Book-Tax Differences show that there is a significant effect on earnings of lower persistence with accrual as a moderating variable component. Small book-Tax Differences show that there is a positive effect on earnings persistence with accrual as a moderating variable component. As well as the size the companies in the study show that your company size is directly positive effect on the increase in earnings persistence.
PENGARUH KINERJA LINGKUNGAN TERHADAP FINANCIAL CORPORATE PERFORMANCE DENGAN CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE SEBAGAI VARIABEL INTERVENING Rahmawati, Ala'; Tarmizi, Achmad
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 was to examine the influence of Corporate Environmental Performance on Financial Performance (CFP) with the Corporate Social Responsibility (CSR) Disclosure as an intervening variable. Environmental performance is measured using the PROPER (Program Penilaian Peringkat Kinerja Lingkungan Perusahaan) of the Ministry of Environment, CFP measured using the Annual Return, CSR  measured using the GRI index. The population in this study is a manufacturing company listed on the Indonesia Stock Exchange (IDX) and participated in PROPER in the year 2009-2011. The research sample is 107 companies, with purposive sampling method of data collection. Types of data used is secondary. Analysis tool used is regression analysis and sobel test. The analysis data technique and hypothesis testing using SPSS software. The results showed that the performance does not significantly positive effect on CFP, Environmental Performance significantly positive effect on CSR Disclosure and CSR Disclosure significantly positive effect on CFP. However, the test results showed that statistically influence the environmental performance indirectly to CFP through CSR Disclosure.
PENGARUH CORPORATE GOVERNANCE TERHADAP INTELLECTUAL CAPITAL DISCLOSURE Nurdiana Indah; Sri Handayani
Diponegoro Journal of Accounting Volume 6, Nomor 3, Tahun 2017
Publisher : Diponegoro Journal of Accounting

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Abstract

The aims of this study is to examine the effect of corporate governance on intellectual capital disclosure. The population in this study are all of listed firms in Indonesia Stock Exchange in 2013, 2014 and 2015. The sampling method in this study is purposive sampling. Criteria for the firms sample is which companies included in the index KOMPAS 100. And at the last, this study used 274 firms-years observations. The analysis technique used is multiple regression. The analysis showed that independence of the board of commisioners, the number of board meetings, the number the board of directors, audit committee size and concentration of ownership have not possitively significant effect on intellectual capital disclosure. The variable frequency of audit  committee meetings have positive and significant effect on intellectual capital.
PENGARUH KEBERADAAN WANITA DALAM KEANGGOTAAN DEWAN, PROFITABIILITAS, LEVERAGE, RASIO AKTIVITAS PERUSAHAAN, UKURAN PERUSAHAAN, DAN DEWAN KOMISARIS INDEPENDEN TERHADAP RESTATEMENT LAPORAN KEUANGAN PERUSAHAAN (Studi Empiris pada Perusahaan Non-financial yang Dyna Puspitasari; Indira Januarti
Diponegoro Journal of Accounting Volume 3, Nomor 3, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

ABSTRACTThis study aims to analyze and provide empirical evidence about the influence of the presence of women in the membership of the board, profitability, leverage, the ratio of activity of the company, size of company, and independent board of the company's restatement of financial statements ( Empirical Study on Non - Financial Companies Listed on Stock Exchange Indonesia Year 2007-2012 ). Several previous studies showed varying results. Previous research examines the influence of gender on the restatement of financial statements using control variables, whereas this study uses several control variables in previous research that transformed into the independent variables to be tested, as well as adding variable independent board. To obtain valid results, the testing performed on each variable based on the hypothesis constructed.The samples used were selected by purposive sampling method. The samples were 137 non-financial companies that went public in the Indonesia Stock Exchange of the observation period 2007-2012. The number of samples is the result of the reduction of the population by some criteria, there are 71 companies that are not experiencing restatement and 66 companies that experienced a restatement. The method used in the study to test the hypothesis using logistic regression methods.The results indicate that the presence of women in the membership of the board, leverage, and the ratio of the company's activities affect the restatement of financial statements, while profitability,  firm size, and the independent board restatement does not affect the company's financial statements.
PENGARUH KARAKTERISTIK CORPORATE GOVERNANCE DAN KOMPENSASI KOMISARIS SERTA DIREKSI, TERHADAP MANAJEMEN PAJAK Habibi Habibi; Abdul Rohman
Diponegoro Journal of Accounting Volume 4, Nomor 3, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the effect of corporate governance characteristics and board of commissioners compensation and also board of directors compensation on tax management. Corporate  governance  characteristics  are  measured  by  the  size  of  board,  proportion  of independent board and application of corporate governance. Board of commissioners and board of directors compensations are measured using the total amount of compensation received in year divided by firm revenue. While tax management is measured using the effective tax rate. This study also tests several control variables namely firm size, profitability, and leverage.Data for this study are obtained from annual report of non-financial companies listed in Indonesia Exchange Stock (BEI) in 2008-2013. The sampling method used to draw the sample is purposive sampling. The criteria of companies allowed from listed companies in the ratings of CGPI. Final sample is 57 companies from 2008-2013. The hypothesis testing use linear regression analysis.The  results  show  that  application  of  corporate  governance  and  leverage  significantly affects the tax management. While size of board, proportion of independent board, compensation, firm size, and profitability did not significantly affect tax management.
PENGARUH ENVIRONMENTAL PERFORMANCE TERHADAP ENVIRONMENTAL DISCLOSURE DAN HARD ENVIRONMENTAL DISCLOSURE PERUSAHAAN Gladia, Prima; Rahardja, Surya
Diponegoro Journal of Accounting Volume 2, Nomor 2, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

The objective of this study is to determine the impact of environmental performance to the level of environmental disclosures and the level of hard environmental disclosures. Disclosure is scored using an index developed by Clarkson et al. (2008) and the environmental performance measure is based on PROPER ratings. The population in this study is non-financial companies listed on Indonesia Stock Exchange in 2011. Based on purposive sampling criteria, obtained 61 companies as a sample. Analysis of the hypothesis testing in this study using statistical analysis (linear regression analysis and t-test). From the result obtained by testing the first hypothesis that the environmental performance has a significant positive affects on the level of environmental disclosure. Test result on the second hypothesis that the environmental performance has not significantly influences to hard environmental disclosure.

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