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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 ABNORMAL AUDIT FEE, ADOPSI IFRS DAN KARAKTERISTIK PERUSAHAAN TERHADAP KUALITAS LABA Rendi Octorio Siregar; Endang Kiswara
Diponegoro Journal of Accounting Volume 7, Nomor 1, Tahun 2018
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this research is to analyze the association between abnormal audit fee, IFRS adoption, firm charactiristics and earnings quality proxied by discretionary accruals. Populations in this research are non financial companies listed in Indonesia Stock Exchange (IDX) in the period 2010-2016. The sample of this study consist of 184 companies listed in the Indonesia Stock Exchange. The data that was used in this research was secondary data. The samples of this research selected by using purposive sampling method. Model analysis using multiple linear regression analysis. This research revealed that abnormal audit fee, firm size, market-to-book and leverage ratio have negative and significant influence towards earnings quality. In the other hand, sales growth has positive and significant influence towards audit quality. While IFRS adoption, auditor firm size, and financial distress did not have significant influence towards earnings quality.
PENGARUH PARTISIPASI ANGGARAN TERHADAP KINERJA MANAJERIAL PADA DIREKTORAT JENDERAL PERBENDAHARAAN Latif Farid Muharrom; Haryanto Haryanto
Diponegoro Journal of Accounting Volume 4, Nomor 1, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this research is to investigated the effect of budgeting participation or managerial performance in organization of public sector. This research also testing if organization commitment and innovation perception variables facilitate relationship between budgeting participation and managerial performance. Data collecting was done by researcher through survey to organization of public sector, Directorate General of Treasury, Ministry of Finance. Questionnaires were given to 207 echelons IV in Directorate General of Treasury, 113 (54,59%) among them were filled completely and used for this research. This research used Path Analysis with IBM SPSS v20 to process data. The result of this research shows that there are direct influence of budgeting participation to managerial performance. Budgeting participation also significantly influent to organization performance and innovation perception. However, budgeting participation does not has significantly indirect influence to managerial performance through intervening of organization commitment and innovation perception.
Faktor-Faktor yang Memengaruhi Pelaksanaan Akuntansi Lingkungan (Studi pada KLH/BLH, Dinkeb, dan PDAM Kabupaten/Kota di Provinsi Jawa Tengah) Taufiq Bagus Prasojo; Agus Purwanto
Diponegoro Journal of Accounting Volume 2, Nomor 1, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

The objectives of this research is to analyze the influence of organization size, accounting regulation, and environmental management on environmental accounting practices. The samples used here are primary data from badan lingkungan hidup (BLH)/kantor lingkungan hidup (KLH), dinas kebersihan (Dinkeb), and perusahaan daerah air minum (PDAM) level regency. Data was collected by sent questionnaire directly to every responden. The sample collected were 17 KLH/BLH, 3 Dinkeb, and 13 PDAM.This research uses linear regression analysis to examine the hypothesis. Hypotheses examined by F test and t test. The results showed that organization size is not significant to influence environmental accounting practices, accounting regulation is significant positively to influence environmental accounting practices, and environmental management is not significant to influence environmental accounting practices.
PENGARUH SURPLUS ARUS KAS BEBAS, UKURAN PERUSAHAAN, LEVERAGE, DAN KUALITAS AUDIT TERHADAP MANAJEMEN LABA Irma Wahyu Lupita; Wahyu Meiranto
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 the effect of surplus free cash flow, firm size, leverage, and audit quality on earnings management of manufacturing companies. The dependent variable in this study is earnings management, while the independent variables in this study are surplus free cash flow, firm size, leverage, and audit quality. The population of this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX). Sample in this research are 58 manufacturing companies during period 2015-1016. Sample was obtained by using purposive sampling method based on certain criteria. This study uses multiple linear regression analysis method for hypothesis testing. The result show that surplus free cash flow had positive significant effect on earnings management, while audit quality had negative significant effect on earnings management. However, firm size and leverage had not a significant effect on earning management.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PERATAAN LABA (INCOME SMOOTHING) Ina Setyaningtyas; Purbayu Budi Hadiprajitno
Diponegoro Journal of Accounting Volume 3, Nomor 2, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

The aim of this study to examine the influence of firm size, debt to equity ratio, industry sectors, operating leverage, and profitability toward income smoothing practice among manufacture listed at Indonesia Stock Exchange within a period of three years with the selection method of purposive judgement sampling. Income smoothing is a management effort to reduce the variation in the number of reported earnings to match the desired target by manipulating earnings through accounting methods or through transactions.Statistical analysis used in this study was to statistically test using descriptive statistics and logistic regression models through multivariate testing. Eckel index used to classify companies that do or do not practice income smoothing.The result of this research showed that industry sectors influence the probability of income smoothing. But firm size, debt to equity ratio, operating leverage, and profitability do not influence the probability of income smoothing.
STUDI PERBANDINGAN TINGKAT KEPATUHAN ADOPSI INTERNATIONAL FINANCIAL REPORTING STANDARD (IFRS) DI 12 NEGARA Devi Kharisma Dewanti; Endang Kiswara
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 how the level of compliance of the research object in adopting IFRS. This research was conducted by using the comparative method of qualitative analysis on the companies selected to represent the 12 states research object. Selection of 12 countries was carried out by countries that are member of the IFAC (International Federation of Accountans). The results of this study showed that every country have different level of compliance in the process of IFRS adoption. The level of compliance of each country can be seen through the financial statements reported by the company. Countries that have high level of compliance, automatically has adopted almost all the component of IFRS.
PERSEPSI KEADILAN PAJAK TERHADAP PERILAKU KEPATUHAN WAJIB PAJAK ORANG PRIBADI (WPOP) Dian Anggraeni Berutu; Puji Harto
Diponegoro Journal of Accounting Volume 2, Nomor 3, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

This research aimed to examine the perception of tax fairness dimensions on tax compliance behaviour of individual tax payer. Richardson and Giligant (2005) identified five of tax fairness dimension: general fairness and distribution of tax burden, exchanges with the government, special provisions, preferred tax rate structure, and self interest towards individual tax payers compliance. This study used a questionnaire survey design as an instrument.            In this study, a sample of individual tax payers is working as an entrepreneur various industries, civil servants (PNS) and private sector employees. The number of samples used are 118 individual tax payers. Sampling technique in this research  using purposive sampling techniques (based on criteria samples). The method of analysis used in this research is multiple regression.            The findings of this research show that (1) the structure of the preferred tax rates (preferred tax rate structures) positive effect on the level of individual taxpayer compliance significantly and (2) personal interest (self-interest) positive effect on the level of individual taxpayer compliance significantly.
PENGARUH RETURN ON ASSETS, LEVERAGE, UKURAN PERUSAHAAN, INTENSITAS ASET TETAP DAN KEPEMILIKAN INSTITUSIONAL TERHADAP PENGHINDARAN PAJAK Espi Noviyani; Dul Mu'id
Diponegoro Journal of Accounting Volume 8, Nomor 3, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the factors that affect the company’s tax avoidance using effective tax avoidance as an indicator. There are several factors used in this research consisted of return on assets, leverage, size, capital intensity and institutional ownership. The purpose of this study is to empirically examine whether the return on assets, leverage, size, capital intensity and institutional ownership affect the tax avoidance in manufacturing companies listed in Indonesia Stock Exchange. The result showed that return on assets, leverage, capital intensity and institutional ownership significantly affect tax avoidance. Meanwhile size does not significantly influence tax avoidance. In this study there are still many limitation and shortcomings namely the effect of independent variables on the dependent variables can only explain by 12.7%. Hence, more independent variables are needed.
PENGARUH UKURAN PERUSAHAAN, TIPE INDUSTRI, PROFITABILITAS, LEVERAGE, DAN KINERJA LINKGUNGAN TERHADAP ENVIRONMENTAL DISCLOSURE (Studi Empiris Pada Perusahaan yang Terdaftar di BEI dan Menjadi Peserta PROPER Tahun 2011-2013) Dicko Eka Bimantara Nugraha; Agung Juliarto
Diponegoro Journal of Accounting Volume 4, Nomor 4, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

The objective of this research is to analyze the influence of firm size, industry type, profitability, leverage, and enviromental performance on the level of Environmental Disclosure. Measurement of  Environmental Disclosure utilizes scorecard based on Global Reporting Initiative (GRI). There are 45 items to detect  Environmental Disclosure. This research refers to research conducted by Van De Burgwal and Vieira (2014) with some modification. Population of this research were non financial companies that listed in Indonesian Stock Exchange (IDX) during 2011-2013. Data were collected by using purposive sampling method with criteria company participanting in PROPER. A total data of 105 observations were analyzed. Multiple linear regression analysis was used as a main analysis tool. The results of this research show that firm size, industry type, and environmental performance significantly influence the level of Environmental Disclosure. Whereas, profitability and leverage have no significant effects on the level of Environmental Disclosure.
PENGARUH AUDIT TENURE DAN UKURAN KAP TERHADAP AUDIT REPORT LAG DENGAN SPESIALISASI INDUSTRI AUDITOR SEBAGAI VARIABEL MODERASI (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia tahun 2013-2015) Candra Jimmi Michael; Abdul Rohman
Diponegoro Journal of Accounting Volume 6, Nomor 4, Tahun 2017
Publisher : Diponegoro Journal of Accounting

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Abstract

This research aims examine the influence of audit tenure and size of public accountant to audit report lag (ARL), and the auditor industry specialization as moderating variable between audit tenure and audit report lag (ARL).The populations in this study are all manufacture companies listed in Indonesian Stock Exchange in years 2013-2015. Sampling method in this study is purposive sampling. Data used in this research are secondary data from financial statement and independent auditor’s report of manufacture companies. The total sample in this study are 52 firms. Analysis technique that used in this study is multiple linear regression.The empirical result of this study show that audit tenure have significant effect on audit report lag (ARL). auditor industry specialization does not weaken the effect of audit tenure to audit report lag (ARL). the size of public accountant has not significant effect to audit report lag.

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