Articles
1,889 Documents
<![CDATA[ANALISIS PENGARUH KARAKTERISTIK CORPORATE GOVERNANCE TERHADAP KETERJADIAN RESTATEMENT ]]>
<![CDATA[Ridho Widi Kusumo]]>;
<![CDATA[Wahyu Meiranto]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 3, Nomor 3, Tahun 2014 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (445.884 KB)
<![CDATA[The purpose of this study was to examine the effect of corporate governance characteristics on the financial restatement. Indicators used to measure corporate governance mechanisms in this study is the size of board, proportion of independent board, size of audit committee, managerial ownership,and institutional. While financial restatement as the dependent variable was measured using dummy variabel which used number 1 for restatement companies and number 0 for non-restatement companies. In addition, this study also added two control variables are firm size firm size and leverage.This study uses secondary data with entire population companies listed in the Indonesia Stock Exchange (BEI) in 2008-2012. The method used to determine the sample using purposive sampling. Sample contains from 24 restate companies and 24 non-restate companies. The criteria of restatement companies allowed from GAO’s definition of restatement and exclude restatement that was happened due to application of new PSAK, accounting method changes, merge and acquisition that accordance with PSAK, and stock splits or reverse stock. The analytical method used is logistic regression.The results of hypothesis testing showed that the proportion of independent board and institutional ownership negatively affects the financial restatement.. While size of board, size of audit committee and managerial ownership did not significantly affect restatement. Overall it can be concluded from these results that the corporate governance characteristics affect with occurance of restatement.]]>
<![CDATA[ANALISIS PERBANDINGAN TINGKAT KEPATUHAN TERHADAP PERSYARATAN PENGUNGKAPAN PSAK KONVERGENSI IFRS DENGAN METODE DIKOTOMUS DAN METODE PC PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI ]]>
<![CDATA[Hesti Melia Fitri]]>;
<![CDATA[Faisal Faisal]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 6, Nomor 1, Tahun 2017 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (110.792 KB)
<![CDATA[This study aims to measure the disclosure compliance level against PSAK convergence to IFRS by using two approaches, the dichotomous method (Cooke’s method) and the alternative but rarely used, the PC method. This study also aims to highlight the differences and implications of any differences between those two methods.This study is conducted by calculating the disclosure compliance level against PSAK convergence to IFRS in manufacturing companies listed in BEI by using the dichotomous and PC method. The results are then compared by using univariate statistic analysis.The results show that the disclosure compliance level in Indonesia’s manufacturing companies by the year of 2015 are 73,9% in dichotomous method and 71,4% in PC method with significantly different results between the two methods.]]>
<![CDATA[PENGARUH KEMANFAAATAN NPWP, PEMAHAMAN WAJIB PAJAK, KUALITAS PELAYANAN, SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK (Studi Empiris pada WP OP di Kabupaten Tegal) ]]>
<![CDATA[Siti Masruroh]]>;
<![CDATA[Zulaikha Zulaikha]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 2, Nomor 4, Tahun 2013 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (165.014 KB)
<![CDATA[The level of tax compliance in Tegal Regency is still low, especially individual taxpayers who do business. It can be seen from comparison between the number of registered taxpayers with the number of taxpayers who report tax return. This research aimed to analyze the effect of the benefits of TIN, taxpayer understanding, quality of services, and tax penalties on tax compliance. Primary data collection method used is a survey method using questionnaires media. Sampling was done by convenience sampling method. The number of questionnaires that can be analyzed is 70 questionnaires. Data analysis techniques used in this research is logistic regression analysis. The results of this research showed that taxpayer understanding had positive and significant effect on tax compliance. Benefits of TIN, quality of services and tax penalties had no significant effect on tax compliance.]]>
<![CDATA[PENGARUH KARAKTERISTIK KOMITE AUDIT TERHADAP WAKTU PELAPORAN KEUANGAN ]]>
<![CDATA[Wisnu Prima Sakti]]>;
<![CDATA[Fuad Fuad]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 8, Nomor 4, Tahun 2019 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (340.973 KB)
<![CDATA[This study aims to examine the effect of audit committee characteristics on the financial reporting time. The characteristics of the audit committee used in this study are the independent audit committee, the audit committee's financial expertise, the size of the audit committee and the frequency of audit committee meetings. The population of this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2013 to 2017. The method used in collecting data is the documentation method, which is done by collecting the literature related to this study. The total sample used in the analysis was 136 companies. The statistical method used in this study is multiple linear regression analysis. The results of this study indicate that (1) there is a significant influence between the Independent Audit Committee on the Company's Financial Reporting Time, (2) the Audit Committee's Financial Expertise has a positive effect on the Company's Financial Reporting Time, (3) there is no significant influence between the Audit Committee Size and Time of Financial Reporting, and (4) Frequency of Audit Committee Meetings has no significant effect on the Company's Financial Reporting Time.]]>
<![CDATA[PERCEIVED EFFECTIVENESS OF FRAUD DETECTION AUDIT PROCEDURES IN GOODS AND SERVICES EXPENDITURES ]]>
<![CDATA[Hendra Dwi Saputra Sumarseno]]>;
<![CDATA[Anis Chariri]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 4, Nomor 1, Tahun 2015 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (152.058 KB)
<![CDATA[The aims of this research is to examine the perceptions of auditors about the effectiveness of standard audit procedures in detecting fraud in goods and services expenditures. The population of this study is BPK RI’s auditors in AKN I, AKN II, AKN III, AKN IV, AKN V, and AKN VI. Research sample obtained in this study is 34 auditors. Respondents were given a questionnaire and asked to respond within five Likert scale. Data were analyzed using one-sample t-test and independent sample t-test. The result showed that there are some standard audit procedures in goods and services expenditures that are perceived as more effective and others are perceived as moderately effective. It is found that there are no significant differences in the perceiving the effectiveness of standard audit procedures between less experienced auditor and more experienced auditor. The study has also found that there are only one procedure that has significant difference in the perceived effectiveness of standard audit procedure between male auditor and female auditor.]]>
<![CDATA[ANALISIS PENGARUH MEKANISME CORPORATE GOVERNANCE TERHADAP FINANCIAL DISTRESS ]]>
<![CDATA[Arieany Widya Deviacita]]>;
<![CDATA[Tarmizi Achmad]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 2, Nomor 1, Tahun 2013 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (303.622 KB)
<![CDATA[The purpose of this study was to analyze the influence of corporate governance mechanism on financial distress. Corporate governance mechanism in this study include the ownership structure, board size, independent board, board activity, and the audit committee expertise. This study used 141 sample companies consist of 34 financially distressed firms and 107 non financially distressed firms. Data obtained by using a purposive sampling method of manufacturing companies which were listed on Indonesia Stock Exchange (IDX) during 2006-2010. The financial distress criteria in this study were measured by using Z-score on financial distress prediction models of Altman (1968). The data has analyzed by using multiple regression method. The results showed that directors ownership, institutional ownership, and audit committee expertise has negatively affected financial distress, while this study failed to prove the influence of board size, independent board, and board activity on financial distress.]]>
<![CDATA[PENGARUH AKUNTABILITAS LAPORAN KEUANGAN PEMERINTAH DAERAH (LKPD) TERHADAP TINGKAT KORUPSI PEMERINTAH DAERAH DI INDONESIA: STUDI KASUS PADA PEMERINTAH KABUPATEN BATANG ]]>
<![CDATA[Suci Anggun Sari]]>;
<![CDATA[Tri Jatmiko Wahyu Prabowo]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 8, Nomor 3, Tahun 2019 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (155.704 KB)
<![CDATA[This study aims to test empirically the effect of local government financial reports accountability (LKPD) to the level of corruption in local government. Local government financial reports accountability (LKPD) based on the results of the inspection of the financial report by BPK that consists of a system of internal control and compliance with laws and regulations. Data were collected using questionnaire survey. The questionnaires were delivered to 175 employes of local government unit (SKPD) Semarang Regency specifically at financial/accounting departement. A total of 175 questionnaires 125 were returned and 120 can be proccesed. There are two hypotheses that were tested by using multiple regression analysis. The results of the analysis showed that the internal control system (SPI) that can effectively reduce the level of corruption. Meanwhile, compliance with the regulations does not affect to the level of corruption.]]>
<![CDATA[PENGARUH CORPORATE GOVERNANCE TERHADAP CAPITAL STRUCTURE (Studi pada Perusahaan Manufaktur yang Terdaftar di BEI) ]]>
<![CDATA[Francisca Bulan]]>;
<![CDATA[Etna Nur Afri Yuyetta]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 3, Nomor 2, Tahun 2014 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (424.912 KB)
<![CDATA[The aim of this research is to analyze the effect of corporate governance on capital structure. Companies are required to establish rigorous in combined debt and equity (capital structure) to create an optimal capital structure for the company. Determining capital structure can not be separated from the stakeholders who have interest against the company. The close relationship between capital structure with stakeholders triggering the need for a mechanism that ensures the interests of stakeholders. Corporate governance appears as a series of mechanisms that direct and control a corporation that runs the company's operations in accordance with the expectations of the stakeholders. Corporate governance used in this study is board size, remuneration of directors, meetings of directors, and audit committee. This study was conducted using data companies listed in Indonesia Stock Exchange (IDX ) 2010-2012. The sampling method in this research is purposive sampling, the amount of samples are 88 samples. Hypothesis testing is done by using multiple regression analysis.The results of this study indicate that board meeting has positive influence to the capital structure. While the other variable such as board size, remuneration of directors, and audit committee are not significantly affected to capital structure. ]]>
<![CDATA[ANALISIS HUBUNGAN AUDITOR-KLIEN : FAKTOR-FAKTOR YANG MEMPENGARUHI AUDITOR SWITCHING ]]>
<![CDATA[Silvya Ayu Putri Pradita]]>;
<![CDATA[Herry Laksito]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 4, Nomor 2, Tahun 2015 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (202.579 KB)
<![CDATA[The financial statements are the responsibility of the form to the principal agent in accordance with agency theory. To avoid the presence of information asymmetry between the two sides, a solution that can be traveled is doing an engagement with the auditor. A long period of the audit tenure between the auditor and the client has an impact on auditor independence. One suggestion to remain independent is the auditor rotation . Past research on auditor switching showed different results. The purpose of this study is to examine the factors that affect the auditor switching using empirical studies on companies listed in Indonesia Stock Exchange in 2011-2013.This study used secondary data from the financial statements of 30 companies manufacturing in Indonesia Stock Exchange website during 2011-2013. Data were analyzed using logistic regression with the company's financial condition, audit opinion and the client size audit opinion as independent variables, as well as switching auditors as the dependent variable.The test results of the research hypothesis indicates that the audit opinion negatively affect the auditor switching. While the company's financial condition and client size does not significantly affect the auditor switching.]]>
<![CDATA[ANALISIS PENGARUH CORPORATE GOVERNANCE TERHADAP AUDIT REPORT LAG ]]>
<![CDATA[Armania Putri Wardhani]]>;
<![CDATA[Surya Raharja]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 2, Nomor 3, Tahun 2013 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (572.062 KB)
<![CDATA[This study aims to examine and analyze the effect of the size of the audit committee, audit committee independence, audit committee meeting, Competence Audit Committee Member, Board Size, and Independent Commissioner of the audit report lag on all the companies listed on the Indonesia Stock Exchange in 2010-2011. This study is an empirical study with purposive sampling technique in data collection. Secondary data obtained from the financial annual report of 412 companies listed on the Stock Exchange in 2010-2011. Data analysis was performed by multiple regression. The results of hypothesis testing indicated that audit committee independence, competency audit committee members and board size significantly influence the audit report lag. Furthermore, the size of the committee, audit committee meeting, the Independent Commissioner no significant effect on audit report lag.]]>
