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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 MEKANISME TATA KELOLA PERUSAHAAN TERHADAP EFISIENSI MODAL INTELEKTUAL (Studi Empiris pada Perusahaan Jasa yang Terdaftar di Bursa Efek Indonesia Periode 2015 – 2017) Myra Shafira Priyandani; Abdul Rohman
Diponegoro Journal of Accounting Volume 8, Nomor 2, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

The study has the purpose to examine and analyze the influence of corporate governance mechanisms towards the efficiency of intellectual capital. The dependent variable of this research is the efficiency of intellectual capital (VAIC) and the independent variables are Board size, Board composition, and the independency level of Remuneration Committee.The population of this study consist of all service firms that listed in Indonesian Stock Exchange in 2015-2017 excluding the finance firms. Sample of this research is determined using purposive sampling and there are 164 samples that fulfill the criteria. This research is using multiple linear regression in order to test the data and hypotheses. The results show that not all the mechanism of corporate governance that be used in this research as independent variable such as Board size, Board composition, and the independency level of Remuneration Committee has significant influence toward the efficiency of intellectual capital.
PENGARUH CORPORATE GOVERNANCE TERHADAP PENGHINDARAN PAJAK (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia 2011-2014) Ahmad Reza Dwi Permana; Zulaikha Zulaikha
Diponegoro Journal of Accounting Volume 4, Nomor 4, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

This study was conducted to establish the effect of corporate governance consisting of board size, percentage of independent commissioner, and executive’s compensation against tax avoidance. This study was a replication with a modification from the research of Minnick and Noga (2010) examining the corporate governance against tax avoidance proxied by the effective tax rate.The population of this study consists of manufacturing companies listed in Indonesia stock exchange in 2011-2014. Samples in this study consist of 83 sample from 2011, 80 sample from 2012, 76 samples from 2013, 80 samples from 2014, and 319 obsevation of financial reports of manufacturing sompanies. Hypothesis testing was conducted to analyze the data using multiple regression analysis.This study shows that corporate governance has no influence toward tax avoidance. There is no significant effet between the size of commissioner and tax avoidance, there is no percentage of commissioner and tax avoidance, and ther is no significant effect between the executive’s compensation and tax avoidance. It can be concluded that corporate governance does not have any effect of tax avoidance.
PENGARUH KARAKTERISTIK KOMITE AUDIT TERHADAP KUALITAS LABA Rilo M M, Ricky; Laksito, Herry
Diponegoro Journal of Accounting Volume 6, Nomor 4, Tahun 2017
Publisher : Diponegoro Journal of Accounting

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Abstract

The aim of the research is to investigate the influence of audit committee characteristics on earnings quality. Independent variables on this research included size of audit committee, independence of audit committee, number of meetings of audit committee, and tenure of audit committee. While the dependent variable is earnings quality. This research also used 2 control variables included company size and company leverage.This research is a quantitative research using secondary data such as data in the annual report which are manually taken through official site of Bursa Efek Indonesia. Population of this research is the whole 136 manufacturing companies listed on Bursa Efek Indonesia constanly or successively along 2014 – 2016. Then 74 companies are selected to match the criteria. This research uses linear regression analysis method for hypothesis testing.The results showed that audit committee size and audit committee independence are have no effect on earnings quality. Number of meetings has positive effect on earnings quality, which frequently meetings can solve companies problems fastly. While audit committee tenure has negative effect on earnings quality, which someone who officiate in long time as a audit committee on a certain company knowing some opportunities in a company to doing earnings management practices.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PEMILIHAN KARIR MAHASISWA AKUNTANSI (Studi Empiris Mahasiswa Akuntansi di Perguruan Tinggi di Semarang ) Rahmat Fajar Ramdani; Zulaikha Zulaikha
Diponegoro Journal of Accounting Volume 3, Nomor 1, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this study is to investigate and analyze factors influencing accounting students in the career selection ( public accounting or non-public accounting) . Factors influencing the selection of career are financial rewards, profesional training, profesional recognation, social values, work environment, labor market consideration, personality and act of gender.The samples used in this research are 120 respondents. The samples are collected from UNDIP, UNNES, UNISULA, and UNIKA The hypothesis, were analized by logistic regression. The results show that financial reward, profesional training, profesional recognation, labor market consideration, and gender have significant effect on career selection to become public accountants or non-public accountants, however social values, work environment and personality variables do not have significant effect on career selection to become public accountants or non public accountants.
ANALISIS FAKTOR-FAKTOR YANG MEMEPENGARUHI KEBIJAKAN DIVIDEN (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI PERIODE 2010-2013) Nurkholis Nurkholis; Agus Purwanto
Diponegoro Journal of Accounting Volume 4, Nomor 2, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

This research aims to analyze the influnce of investment opportunity set, profitability, free cash flow and collaterializable assets on the dividend policy. The population of this research are all manufacturing companies that listed in Indonesian Stock Exchange (IDX) during 2010-2013. The sample was selected using purposive sampling method and obtined one hundred twenty five firms being sampled. This research analyzes the company’s annual report using the method of content analysis. Data analysis used descriptive statistics, assumption tests, and tobit regression model.The result of this study showed that investment opportunity set, profitability and free cash flow significantly influence to the dividend policy. Meanwhile, collaterializable assets had no effect to dividend policy.
PENGARUH KUALITAS AUDIT TERHADAP KEMAMPUAN INVESTOR MEMPREDIKSI LABA DI MASA DEPAN Kinantya Komala Nur Shabrina; Fuad Fuad
Diponegoro Journal of Accounting Volume 2, Nomor 3, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this research is to examine the impact of audit quality on the investor’s ability to predict future earnings and to examine investor’s ability to predict future earnings for profitable firms and unprofitable firms. This research is a replication of the study by Hussainey (2009). The population of this research are 414 manufacture companies which is listed in Indonesia Stock Exchange period 2008-2010. Samples were selected by purposive sampling method  and finally obtained  180 manufacture companies  that fulfill the criterias. Data were analyzed using Collins et al. (1994) return-future earnings regression model.
PENGARUH STRUKTUR KEPEMILIKAN TERHADAP AGRESIVITAS PAJAK Dian Anggraeni Pratiwi; Moh Didik Ardiyanto
Diponegoro Journal of Accounting Volume 7, Nomor 4, Tahun 2018
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine empirically: 1) the effect of state ownership on tax aggresiveness, 2) the effect of ownership concentration on tax aggresiveness, 3) the effect of institutional ownership on tax aggresiveness. This study used an abnormal book-tax difference (ABTD) and effective tax rate (ETR) as a proxy of tax aggresiveness.The population in this research is manufacturing company listed in BEI period 2012-2016. Samples are selected using the purposive sampling method. The multiple linear regression is used to test the hipotheses. The results of this study show that state ownership has a significant positive effect to the tax aggresiveness with ABTD proxy, ownership concentration has a significant positive effect to the tax aggresiveness with  ABTD proxy, and institutional ownership has a significant negative effect to the tax aggresiveness with ABTD  proxy.
FAKTOR – FAKTOR PENGARUH AUDIT REPORT LAG (Kajian Empiris Pada Perusahaan manufaktur Yang Terdaftar Di Bursa Efek IndonesiaTahun 2010-2012) Revani Ratna Sari; Imam Ghozali
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 the influence of Profitability, Profit / Loss Current Year, Solvency, Company Size, Audit Opinion, Reputation public accounting firm, to audit the effectiveness of the Audit Committee report lag in companies listed on the Indonesia Stock Exchange in the period 2010-2012. The population of this study adalag entire manufacturing companies listed in Indonesia Stock Exchange in the period 2010-2012. The sample used in this study is as much as 96 companies. Sampling was done using purposive sampling technique. The results of this study indicate that the profit / loss for the year and significant effect on the profitability of the company audit report lag while solvency, company size, public accounting firm's reputation and effectiveness of the Audit Committee does not have a significant impact on audit report lag.
ANALISIS PENGARUH KONVERGENSI IFRS TERHADAP MANAJEMEN LABA DENGAN CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERATING Nastiti, Anggraini Dwi; Ratmono, Dwi
Diponegoro Journal of Accounting Volume 4, Nomor 3, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

The research aimed to analyze the effect of the convergence of IFRS on earnings management by considering the characteristics of corporate governance as a moderating variable. Convergence of IFRS as an independent variable is proxied by using dummy variables. Earnings management is measured  using  the  value  of  discretionary  accruals. Mechanism  of  corporate  governance  as  a moderating variable considering the characteristics of the commissioners, audit committee, auditor quality and the institutional ownership. This research uses a control variable size, profitability, leverage, and growth. The sample in this research is manufacturing companies listed in Indonesia Stock Exchange during the period 2010-2013. The sampling method in this research is purposive sampling. The analysis technique in this study using multiple regression analysis. These results of this study indicate that convergence of IFRS have a significant influence on earnings management with a positive direction. The test results found that the application of IFRS can increase the level of earnings management firms. Thus after IFRS, companies tend to have this level of earnings management is higher. Corporate governance mechanism can moderate the effects of IFRS on earnings  management.  This  is indicated  by  the  effect  of  the  accounting  and financial  expertise possessed by the audit committee in enhancing the positive effect of IFRS on earnings management.
ANALISIS HUBUNGAN CORPORATE SOCIAL RESPONSIBILITY DAN CORPORATE FINANCIAL PERFORMANCE PADA PERBANKAN SYARIAH DI INDONESIA Nibras Anny Khabibah; Siti Mutmainah
Diponegoro Journal of Accounting Volume 2, Nomor 3, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this study is to determine the relationship between Corporate Social Responsibility (CSR) and Corporate Financial Performance (CFP) on Islamic Banking in Indonesia in 2003-2011. CSR variable is examined using Islamic Social Reporting (ISR) Index, whereas CFP variable is proxied by Net Profit Margin (NPM), Return on Asset (ROA), Return on Equity (ROE), and Capital Adequacy Ratio (CAR). The sample in this study is Sharia Commercial Bank which registered in Bank Indonesia. The sample was selected using purposive sampling method and obtained six bank being sampled. This study used a non parametric statistical Spearman correlation test to analyze the data. The result showed associations between Corporate Social Responsibility and Corporate Financial Performance. This study showed that there is a possitive relationship between CSR and ROE in the next year and there is a negative relationship between CAR and CSR in the next year. 

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