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<![CDATA[ANALISIS DETERMINAN JUMLAH TEMUAN PEMERIKSAAN LAPORAN KEUANGAN PEMERINTAH DAERAH DI INDONESIA (Studi atas Laporan Keuangan Pemerintah Provinsi Tahun Anggaran 2011 - 2014 di Indonesia) ]]>
<![CDATA[Imron Kamil]]>;
<![CDATA[Dwi Ratmono]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 5, Nomor 3, Tahun 2016 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[This research aims to analyze the determinants of audit finding numbers issued by Supreme Audit Board on financial report of provinces in Indonesia. Independent variables in this research is size, opinion, performance score, and complexity. Size is measured by realized of revenue while opinion is measured by dummy variable. One for unqualified opinion, zero for others. Performance score refers to Ministry of Domestic Affairs Determination. Whereas complexity is measured by numbers of units of work.Population of this research is all Provincial Government in Indonesia. Purposive sampling method is using to take the samples so it takes 124 financial report fiscal year 2011 - 2014 to use as data research. Method for testing the hypothesis in this research was conducted using multiple linear regression. The results show that size and previous-year opinion have significant effect to audit finding numbers. Size makes a positive influence to audit finding numbers while opinion makes negative influence. This research also shows that complexity and performance score have no effect to audit finding numbers.]]>
<![CDATA[PENGARUH CORPORATE SOCIAL RESPONSIBILITY, UKURAN PERUSAHAAN, PROFITABILITAS, LEVERAGE DAN CAPITAL INTENSITY TERHADAP AGRESIVITAS PAJAK (Studi Empiris pada Perusahaan Non Keuangan yang Terdaftar di Bursa Efek Indonesia 2012-2013) ]]>
<![CDATA[Novia Bani Nugraha]]>;
<![CDATA[Wahyu Meiranto]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 4, Nomor 4, Tahun 2015 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[The aim of this study are to examine the effect of corporate social responsibility (CSR), size of firm, profitability, leverage and capital intensity to tax aggresiveness. The independent variables are used in this study are corporate sosial responsibility disclosure, size of firm, profitability, leverage and capital intensity. While the dependent in this study is tax aggresiveness tahe measured using two kind of effective tax rates (ETR).Population taken as the object of observation amounted 794 non-financial companies listed in Indonesia Stock Exchange in the 2012-2013 period. Determination of the sample was made by applying purposive sampling method and obtaining a sample of 240 manufacturing companies based on certain criteria.The result showed tat the CSR and leverage significant effect on the tax aggresiveness. While size, profitability and capital intensity does not significantly influence the tax aggresiveness.]]>
<![CDATA[ANALISIS KEBIJAKAN ALOKASI ASET, KINERJA MANAJER INVESTASI DAN TINGKAT RISIKO TERHADAP KINERJA REKSADANA SAHAM DI INDONESIA ]]>
<![CDATA[Sari, Anindita Putri Nurmalita]]>;
<![CDATA[Purwanto, Agus]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 1, Nomor 1, Tahun 2012 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[Mutual fund are used to collect funds from public investors to be invested in portfolio securities by investment manager who has license from Bapepam-LK. Each year the number of equity mutual fund investment increased, but its not equal to the number of investors who investing in equity mutual fund. This is because a lack of knowledge of performance indicators equity mutual fund, the selection of mutual fund that give optimal results and measure the performance of mutual fund shares with Sharpe Ratio. This research aims to analyze the performance of equity mutual funds in Indonesia that be affected by asset allocation policy, the ability of investment managers in stock selection and market timing, and also the level of risk. The research uses pooling data method. The data used in the form of an active equity mutual fund during the period January 2007-December 2011 annual total of 15 mutual funds with a total of 75 data items. The method used to calculate the performance of equity mutual fund is Sharpe Ratio. The method used in this study were multiple regression and classic assumptions of normality test, multicollinierity test, autocorrelation test and heteroskesdatisity test. F test and T test used to hypotheisi test. These result indicate that the asset allocation policy has negatif and not significan effect on the equity mutual fund performance. The performance of investment manager has positive and significant effect on the performance of equity mutual fund. And risk level has negative and significant effect on the performance of equity mutual fund.]]>
<![CDATA[PENGARUH TIME BUDGET PRESSURE DAN HUMAN CAPITAL TERHADAP REDUCED AUDIT QUALITY ACT DENGAN BUDAYA ETIKA ORGANISASI SEBAGAI VARIABEL MODERATING (Studi Empiris pada KAP di Kota Semarang) ]]>
<![CDATA[Muchammad Sasa Jayeng Basundoro]]>;
<![CDATA[Agus Purwanto]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 6, Nomor 3, Tahun 2017 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[This study aimed to analyze the relationship between time budget pressure and human capital on audit quality through ethical culture of the organization and analyze the influence of cultural mediation organization's ethics against indirect relationship between human capital and time budget pressure on reduced audit quality act.This study uses primary data obtained from questionnaires distributed to the KAP in Semarang and Ernst. This study used a sample of 76 respondents using purposive sampling. The data analysis is done by testing data quality, classic assumption test, and hypothesis testing with multiple linear regression model.The results obtained from this study is that audit quality is directly influenced by human capital, time budget pressure, and ethical culture of the organization. While the organization's ethical culture is directly influenced both of time budget pressure and also human capital on reduced audit quality act.]]>
<![CDATA[PENGARUH KARAKTERISTIK KOMITE AUDIT DAN AUDITOR EKSTERNAL TERHADAP PENGUNGKAPAN MODAL INTELEKTUAL ]]>
<![CDATA[Prameswari, Fanniya Dyah]]>;
<![CDATA[Sudarno, Sudarno]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 3, Nomor 3, Tahun 2014 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[This study is aimed to investigate the relationship between the characteristics of the audit committee and external auditors on the disclosure of intellectual capital. Intellectual capital disclosure (ICDI) variable is measured by using the 61 checklists in 3 formats namely tables, images and numeric. The populations in this study are the companies that are listed on the Indonesia Stock Exchange (IDX) in 2012. Total research sample is 100 companies that are selected by proportionate stratified random sampling method. This research analyzes the company's annual report using the method of content analysis. Data analysis is tested by the test of classical assumptions, test of hypothesis, and multiple linear regression analysismethod.The results of this research indicate that frequency meeting of audit committee are positively significant effect on intellectual capital disclosure.While, the financial expertise of the audit committee, the external auditor’ specialization and the quality of external auditors have no significant on intellectual capital disclosure.]]>
<![CDATA[ANALISIS FAKTOR FAKTOR YANG MEMPENGARUHI TINGKAT PENGUNGKAPAN INTERNET CORPORATE REPORTING ]]>
<![CDATA[Fikrisani, Muchammad]]>;
<![CDATA[Cahyonowati, Nur]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 4, Nomor 3, Tahun 2015 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[The purpose of this study is to examine the factors that influence the level of internet corporate reporting disclosure on manufacturing companies listed on Bursa Efek Indonesia (BEI) in 2013. Variables used in this study are company size, public ownership, company performance, audit size, leverage and additional funds.The method of this study is secondary data analysis towards annual reports of manufacturing companies published in Bursa Efek Indonesia (BEI) in 2013. This study used purposive sampling method and multiple linear regression model as the analysis instrument. Before conducting the regression test, it was examined by the classical assumption tests.The result of this study indicates that public ownership, audit size and leverage do not have significant influence with the level of internet corporate reporting disclosure of a company. This study indicates that company size, company performance and additional fund have a significant influence with the level of internet corporate reporting disclosure of a company.]]>
<![CDATA[ANALISIS PENGENAAN PAJAK FINAL PERUSAHAAN JASA KONSTRUKSI (Studi Kasus pada Perusahaan Jasa Konstruksi di BEI Periode Tahun 2009-2011) ]]>
<![CDATA[Novitasari, R. A. Annisa]]>;
<![CDATA[Zulaikha, Zulaikha]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 2, Nomor 2, Tahun 2013 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[This research is a case study to analyze the final tax on construction services company listed on the Indonesia Stock Exchange (BEI), are PT. Adhi Karya and PT. Wijaya Karya. The purpose of the study is to determine whether the calculation of corporate income tax liability is in accordance with Government Regulation No. 51 of 2008 jo. Government Regulation No. 40 of 2009 and Act No. 36 of 2008 as well as whether the final taxation of construction company on the Stock Exchange in the tax burden more onerous or otherwise payable outstanding tax burden becomes lighter. Data from this study were obtained from the financial statements and annual reports of construction services company taken from the IDX website. Determination of the sample of this study is fiscal year 2009-2011. The method of analysis used in this research is descriptive quantitative by using different test t-test. The research concludes that the corporate income tax calculations are in accordance with applicable regulations, and the calculation of the final tax burden is higher than the tax burden is not final. It is more burdensome in the income tax liability payable primarily Taxpayers can no longer compensate for the loss the previous year and did not fulfill the principle of fairness in taxation. But the final rates further simplify the calculation and simplify the delivery of income tax.]]>
<![CDATA[PENGARUH TIME BUDGET PRESSURE TERHADAP KUALITAS AUDIT DAN BUDAYA ETIS SEBAGAI VARIABEL MEDIATOR ]]>
<![CDATA[Valentina Elizabeth]]>;
<![CDATA[Herry Laksito]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 6, Nomor 3, Tahun 2017 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[The goal of this research is to test how time budget pressure affect audit quality by ethical culture and also to test how ethical culture mediate time budget pressure on audit quality. This research uses primary data collected by using questionnaire that shared for auditor in Jakarta. Seventy five samples are used in this research. Data analyzed with the quality data test, classic assumption test and hypothesis testing tools that are used in this research is multiple linear regression, path analysis. From the regression, there are some findings: (1) time budget pressure does have negative impact to the audit quality; (2) time budget pressure does have negative impact to the ethical culture; (3) The ethical culture is found to have positive impact to the audit quality. From these results can be concluded that ethical culture mediates the indirect relationship between time budget pressure on audit quality.]]>
<![CDATA[PENGARUH PENGUMUMAN LAPORAN AUDIT WAJAR TANPA PENGECUALIAN TERHADAP HARGA SAHAM PADA PERUSAHAAN JASA KEUANGAN DENGAN KUALITAS AUDIT SEBAGAI VARIABEL MODERATING (Studi Empiris pada Perusahaan Yang Terdaftar Di BEI) ]]>
<![CDATA[Doa Tri Arinda]]>;
<![CDATA[M. Syafruddin]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 2, Nomor 4, Tahun 2013 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[This study aims to investigating the influence annauncement unqualified audit reports on share price. And the influence audit quality on announcement unqualified opinion on share price at financing firm which list bursa efek indonesia.A even study conductd for investigating influence announcement unqualified audit reports on share price . And for investigating influence audit quality on announcement unqualified audit report on share price of financial firm list Bursa Efek Indonesai (BEI) during the period 2007,2008,2009,2010 and 2011.The conclusions of the study showed that there is no clear or significant influence of announcement unqualified audit reports on share price .And not significant also of influence audit quality on announcement unqualified audit report on shre price.]]>
<![CDATA[PENGARUH PENDAPATAN ASLI DAERAH, DANA PERIMBANGAN DAN KINERJA KEUANGAN TERHADAP BELANJA MODAL DI KABUPATEN/KOTA PROVINSI JAWA TENGAH TAHUN 2015-2017 ]]>
<![CDATA[Damar Daru Sukmaji]]>;
<![CDATA[Abdul Rohman]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 8, Nomor 4, Tahun 2019 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[The purpose of this study is to examine the effect of Local Own Revenue, iscal balance transfers from the central government to regions and Regional Financial Effectiveness Level towards on the capital expenditure at the regencies/municipalities in Central Java Province. The sample used in this study were 35 regencies/municipalities in Central Java Province in 2015-2017.Sampling is done using the purposive sampling method. The test results show that the Local Own Revenue, General Allocation Fund, special allocation fund, Revenue Sharing Fund have a positive and significant effect on capital expenditure while Regional Financial Effectiveness Level have a positive effect but does not have significant effect on capital expenditure. With this result it can be said that the higher the Local Own Revenue, the general allocation fund, the special allocation fund and the Revenue Sharing Fund, the higher the capital expenditure, the hasn’t have signifiicant effect of Regional Effectiveness and the capital expenditure it might be influenced by several other factors.]]>
