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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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PENTINGNYA KUALITAS INFORMASI INTERNAL TERHADAP PENGHINDARAN PAJAK Heranantio Anggoro Putra; Moh Didik Ardiyanto
Diponegoro Journal of Accounting Volume 6, Nomor 3, Tahun 2017
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this study is to examine the influence of Internal Information Quality of an enterprise on tax avoidance planning and tax risk reduction on an enterprise.            The population in this study consists of mining companies listed  in Indonesia Stock Exchange in 2011-2014 period. Method of collecting data in this research is purposive sampling. After doing sampling stage and data tabulation, achieved 18 companies for 4 years of financial statement period that eligible for the further observation. Hypothesis examinations are using multiple regression analyze and regression analyze usingModerated Regression Analysis (MRA) for the moderating variable on SPSS20.The empirical result of this study shows that Internal Information Quality isn’t influencing tax avoidance. Even it was moderated by improved coordination and reduced uncertainty variables. But, this study shows that higher Internal Information Quality influencing the lower taxk risk
PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP KINERJA PERUSAHAAN Dominikus Octavianto Kresno Widagdo; Anis Chariri
Diponegoro Journal of Accounting Volume 3, Nomor 3, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

 Company’s performance can be seen in several indicators such as Earning Per Share. This indicators can be used as a guideline for investor to assess the company’s performance. However, not all of the information that stated in financial statement was stated properly. In the company that their corporate governance is not running well, could make gap between information that stated in financial statement and fact that happen in company. Corporate governance mechanism is expected to minimize the agency problem, so the company’s performance can be increase. The purpose of this study is to analyze the effect of corporate governance mechanism on company’s performance.The population in this study are all non financial companies listed on the Stock Exchange in 2012. The sampling method used in this study was purposive sampling method.The total number of samples in this study were 89 research samples. This study used multiple linear regression as analysis instrument. Before doing the regression test, it’s examined by using classical assumption test. The results of this study indicate that the independence of the audit committee , the independence of the board of commissioners , managerial ownership , the number of commissioners meeting , and the number of audit committee meetings do not affect the performance of the company . From this study, only board size is significant positive effect on firm performance .
FAKTOR YANG BERPENGARUH TERHADAP PERATAAN LABA PERUSAHAAN OTOMOTIF YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2009-2012 Fitri Handayani; Fuad Fuad
Diponegoro Journal of Accounting Volume 4, Nomor 2, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

Investors often focus only on the information return, regardless of the procedure used to generate the income information, it encourages managers to perform on earnings management and lead management to manage earnings in its efforts to create an entity looks good financially. One of the management measures on earnings that can be done is to measure income smoothing (income smoothing). The purpose of this study was to analyze the factors that affect the practice of income smoothing on automotive companies listed on the Stock Exchange in the year 2009-2012. The population of this research is all the financial data of listed companies on the Stock Exchange 2009-2012 period. Sampling method used in this research is purposive sampling method. The sample used in this study are automotive companies listed on the Stock Exchange in 2009-2012. The data  used  are secondary data  from  BEI.  The analysis  technique used  is  multiple linear regression analysis. Based on the research results, profitability, and leverage a negative effect on income smoothing while the size of the company, dividend policy, the auditor's reputation and institutional ownership has no effect on income smoothing. Based Nagelkerke R Square is seen that the magnitude of the coefficient of determination indicated by the value Nagelkerke R Square of 0.396, this means that income smoothing variations can be explained by the independent variable of 39.6%.
ANALISIS PENGARUH FAKTOR-FAKTOR FUNDAMENTAL RASIO KEUANGAN TERHADAP PERUBAHAN HARGA SAHAM Daniarto Raharjo; Dul Muid
Diponegoro Journal of Accounting Volume 2, Nomor 2, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

This research aims to analyze and check the influence of some fundamental factor of financial ratios that can be used to make prediction of the share price changes. The variables studied in this research were return on equity (ROE), return on asset (ROA), debt to equity ratio (DER), current ratio (CR), earning per share (EPS) and book value per share (BVS). This research used quantitative method by collecting secondary data from financial statement of non financial companies listed in LQ 45 index during the period 2007-2011 in Indonesia Stock Exchange (IDX). These data are tested with an analysis model using multiple linear regression. This analysis aims to determine the relation level of independent variables impact on dependent variable. The result of research indicated that fundamental variables represented on financial ratio ROE, ROA, DER, CR, EPS, and BVS simultaneously have significant effect on share price changes. Based on t-test result, separately showed only variable CR have significant effect on share price changes while other variables have no significant effect. The prediction ability from six variables to share price changes equal to 11,8% as shown by level of adjusted R Square 0,118 while the rest 88,2% influenced by other dissimilar factor which is not attempted into research model.
PENGARUH LEVERAGE TERHADAP PROFITABILITAS PADA PERUSAHAAN MANUFAKTUR ( Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2017) Natigor Sasongko Manalu; Moh Didik Ardiyanto
Diponegoro Journal of Accounting Volume 8, Nomor 3, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

The aim of this study is to presents an empirical insight into the relationship between leverage and profitability of the manufacture industry in Indonesia. The companies should already listed in Indonesia Stock Exchange within 2015 until 2017. This study is a replication of the study by Saleem et al. (2015) on manufacture companies that already going public. The samples were taken by purposive sampling method and finally obtained manufacture companies that fulfill the criterias.The criterias include having complete data of financial statement, and already selling stock in the stock market. Data were analyzed using Linier Regression model, Anova, and T-test. The result shows that both financial leverage and operating leverage doesn’t affect profitabily of manufaktur company separately. But they do affect profitability together.This result shows that leverage alone doesn’t affect profitability of manufactur company, there is  a lot of other variable that may change the outcome of companies profitability.
PENGARUH FEE AUDIT, AUDIT TENURE, DAN ROTASI AUDIT TERHADAP KUALITAS AUDIT Kurnianingsih, Margi; Rohman, Abdul
Diponegoro Journal of Accounting Volume 3, Nomor 3, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this study is to examine the influence of audit fee, audit tenure and audit rotation of audit quality. Audit quality uses proxy size KAP which is measured by dummy variable and using the big four and non big four group of auditors, while tenure is measured by counting the year in which the same auditors has made an engangement with the auditee, audit rotation is measured by dummy variable.The population in this study consists of listed go public firm manufactur in Indonesia Stock Exchange in year 2008-2012. Sampling method used is purposive sampling. In this research, the total of the sample is 645, after data observation then, there are 415 samples that included outlier should be excluded from samples of observation. so, the final amounts of the sample are 230 firms. Logistic regression used to be analysis technique. The empirical result of this study show that audit fee, audit tenure, and audit rotation have significant influenced of audit quality. Audit fee variable positively affects the audit quality, audit tenure negatively affects the audit quality and audit rotation postively affects the audit quality.
ANALISIS FAKTOR YANG MEMPENGARUHI LUAS PENGUNGKAPAN SOSIAL DAN LINGKUNGAN MELALUI WEBSITE PERUSAHAAN Nuzul Noor Ramadhan; Andri Prastiwi
Diponegoro Journal of Accounting Volume 3, Nomor 4, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this research is to analyze factors namely corporate type, profitability, foreign ownership, firm size, and corporate age that influence the extent of corporate social and environmental disclosure through corporate website. This research was made to continue previous research which focused only on the extent of corporate social dan environmental disclosure.            The statistic method that used to test the hypothesis in this research is multiple regression analysis. The population in this research is whole firm that listed on Indonesian Stock Exchange in 2011 until 2012. Sampling method used was random sampling. The final amount of sample are 60 firm.            Result of multiple regression analysis shows that corporate type, firm size, and corporate age have significant positive effect on the extent of corporate social and environmental disclosure through corporate website. Meanwhile, the other two variable that is profitability and foreign ownership have no significant effect on the extent of corporate social and environmental disclosure through corporate website.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI MINAT PEMANFAATAN DAN PENGGUNAAN SISTEM E-TICKET (Studi Empiris pada Biro Perjalanan di Kota Semarang) Jati, Nugroho Jatmiko; Laksito, Herry
Diponegoro Journal of Accounting Volume 1, Nomor 1, Tahun 2012
Publisher : Diponegoro Journal of Accounting

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Abstract

Appropriate use of information technology will enable the company to gain advantage and improve the performance of every employee. The purpose of this study was to examine the factors that influence interest in the utilization of information technology and its impact on the use of information technology to test the model proposed by Venkatesh, et al. (2003) is a model Unified Theory of Acceptance and Use of Technology (UTAUT). This study used a sample of 15 travel agencies and travel agency listed on the city of Semarang in Central Java and apply ASITA e-ticket service in terms of travel ticket reservation. Determination of the sample made ​​with convenience sampling method. Data were collected using a questionnaire that is sent directly to each company (primary data). A total of 134 questionnaires were returned from 150 sent and only 120 questionnaires that can be processed. Data analysis was done by using multiple regression with SPSS 17 software. These results indicate that the performance expectations and business expectations of a positive effect on interest in the utilization of information technology. Conditions that facilitate the user's interest in the utilization of information technology and positive influence on the use of information technology. Only the social factors that not influence the use of information technology interests. This is due to environmental influence, prestige, and social status did not affect the use of information technology.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI LEVERAGE PERUSAHAAN (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2013-2015) Lyna Yuliana; Etna Nur Afri Yuyetta
Diponegoro Journal of Accounting Volume 6, Nomor 3, Tahun 2017
Publisher : Diponegoro Journal of Accounting

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Abstract

This study is conducted to analyze the different factors that can determine leverage on manufacturing companies. Determinant factors of leverage are represented by size, generated resources, level of warrants, debt cost, growth opportunities, reputation and liquidity. This research refers to research conducted by Padron et al (2005) and Alipour et al (2015).The population of this study are all manufacturing companies listed on the Indonesian Stock Exchange (IDX) for the periode 2013-2015 . Total Observation of 216  was determined by purposive sampling method. This study uses Ordinary Least Square (OLS) for hypotheses testing.The results show that size, generated resources, debt cost, and liquidity have a negative effect with statistical significance on leverage.Reputation has a positive effect with statistical significance on leverage. Level of warrants was not to have a significance effect on leverage, however it found that has a positive effect. Growth opportunities was not to have a significance effect on leverage, however it found that has a negative effect.  The implication of this study showed that size, generated resources, debt cost, liquidity and growth opportunities can decrease leverage. However, reputation and level of warrants can increase leverage.
ANALISIS PENGARUH STRUKTUR CORPORATE GOVERNANCE TERHADAP TINGKAT KEPATUHAN PENGUNGKAPAN KONVERGENSI IFRS PADA LAPORAN LABA RUGI KOMPREHENSIF Pitasari, Anggita; Septiani, Aditya
Diponegoro Journal of Accounting Volume 3, Nomor 2, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to analyse  how corporate governance structures affect the level of disclosure compliance convergence of IFRS in statements of comprehensive income. This research is the development of a study conducted by Al Akra et al . (2010) and Prawinandi et al . (2012) .Data analysis method used is descriptive analysis method and hypothesis testing . Tests performed using SPSS release 16. Overall sample of 40 service companies used in this study.The results of this study showed that the average level of disclosure compliance convergence of IFRS in statements of comprehensive income is 50.61 %. The results of multiple regression analysis showed that the structure of corporate governance which affect the level of disclosure compliance convergence of IFRS in statements of comprehensive income is the number of audit committee members and the number of audit committee meetings. Meanwhile, a variable number of commissioners, the proportion of independent commissioners, the number of commissioners meeting, leverage, liquidity, and profitability are not significantly influence with the level of disclosure compliance convergence of IFRS in statements of comprehensive income.

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