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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 KINERJA KEUANGAN, UKURAN PERUSAHAAN DAN CORPORATE GOVERNANCE TERHADAP PENGUNGKAPAN SUSTAINABILITY REPORT Mega Putri Yustia Sari; Marsono Marsono
Diponegoro Journal of Accounting Volume 2, Nomor 3, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

Sustainability report disclosure in Indonesia has left the initial phase. Now the number of corporate that reveal sustainability report is increasing from the previous period. The aim of this research is to examine the effects of financial performances, firm size and corporate governance to the sustainability report disclosure. The population of this research is listed companies in the BEI (Bursa Efek Indonesia) in the year 2009-2011. The selection of this sample uses purposive sampling method. Based on purposive sampling method, the samples of firms that publish sustainability report are 23 companies. Results of this research indicate that audit committee and board of commissioner independence have a positive effect on sustainability report disclosure. The profitability variable have a negative effect on sustainability report. While liquidity, leverage, firm activity, firm size and board of director showed no effect on sustainability report disclosure. The results showed that financial performances have not full effect to the sustainability report.
PENGARUH KLASIFIKASI TEMUAN PEMERIKSAAN DAN OPINI TAHUN SEBELUMNYA TERHADAP PENENTUAN OPINI PEMERIKSAAN BPK ATAS LAPORAN KEUANGAN PEMERINTAH DAERAH Janu Hasnowo; Haryanto Haryanto
Diponegoro Journal of Accounting Volume 5, Nomor 4, Tahun 2016
Publisher : Diponegoro Journal of Accounting

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Abstract

This research aims to prove empirically by explaining directly influence the classification of the audit findings (weakness of internal control systems and non-compliance with laws and regulations) and the previous year's audit opinion on the determination of the audit opinion from the Audit Board of Republic of Indonesia (BPK RI) on the financial statement of the local government (LKPD). The independent variable, weakness of the internal control system is proxied by the number of weaknesses ot the system of accounting and reporting controls, the number of weaknesses of the implementation of the control system of income and expenditure budget, and the weakness of the internal control structure. As for the independent variable, non-compliance with laws and regulations is proxied by the number of cases of loss of the local government, the number of cases of potential loss of the local goventment, the number of cases of shortage of income and the number of cases of administrative irregularities. Analysis of the data in this research using ordinal logistic regression, since the variable is proxied by ordinal data into WTP, WTP-DPP, WDP, TMP and TW. This research uses secondary data, audit reports of BPK on the financial statements of the local government from fiscal Year 2012 to 2013. The results of research shows that the weaknesses ot the system of accounting and reporting controls, and cases of loss of the local government negatively affect the determination of audit opinion on the financial statement of the local government, while the previous year’s audit opinion positively affect to these.
PENGARUH PEMAHAMAN PAJAK, KUALITAS PELAYANAN DAN SANKSI PAJAK TERHADAP KEPATUHAN PAJAK (Studi Empiris Pada WP OP yang Melakukan Kegiatan Usaha di KPP Pratama Semarang Candisari) Roy Purnaditya, Riano; Rohman, Abdul
Diponegoro Journal of Accounting Volume 4, Nomor 4, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

This study as a purpose to analyze the influence of the understanding of taxpayers, quality of service, and tax penalties on tax compliance. Attribution theory explains that the internal effect caused by an individual's personal conduct which is the understanding of taxpayers on tax compliance, while external influences are thought to result from an outside party that is in terms of quality of service tax authorities and tax penalties provided by the government. Based on social learning theory proposed by Albert Bandura (1977), this theory should conduct direct observation and experience to participate in terms of tax compliance.Respondents in this study is an individual taxpayer who carries on business in Semarang Candisari STO. The analysis technique used is the technique of multiple regression analysis with the data obtained using quantitative methods are surveys using a questionnaire to the media which is convenience sampling technique. Total number of questionnaires were analyzed by 114 questionnaires.This study shows that the understanding of tax, service quality and the tax authorities, and the sanctions applicable taxes and significant positive effect on tax compliance.
PENGARUH PROFITABILITAS, STRUKTUR KEPEMILIKAN DAN KUALITAS AUDIT TERHADAPMANAJEMEN LABA (Studi pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2013-2015) Bahana Takbir Aljana; Agus Purwanto
Diponegoro Journal of Accounting Volume 6, Nomor 3, Tahun 2017
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to determine the effect of profitability, institutional ownership, managerial ownership and audit quality to earnings management The population used in this study are all manufacturing companies listed on the Indonesia Stock Exchange (IDX) in the year 2013-2015. He sampling technique used is purposive sampling. The analysis tool used is multiple linear regression analysis. Based on the results of tests conducted it can be concluded that: Profitability has a positive and significant impact on earnings management. Instutional ownership has a negative and insignificant effect on earnings management. Managerial ownership has a negative and significant effect on earnings management. The size of KAP has an insignificant positive effect on earnings management.
PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP ENVIROMENTAL DISCLOSURE Bunga Widia Paramitha; Abdul Rohman
Diponegoro Journal of Accounting Volume 3, Nomor 3, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

This study analyze the enviromental disclosure in Indonesia with an annual report reviewing every company that has been listed on BEI . This study examines the influence of the characteristics of the firm as measured by the variable firm size , profitability , leverage and firm size . As for enviromental variables were measured using a weighted disclosure index scores Environmental Reporting ( IER ) . In this study use the control variable composition of the board of commissioners . The sample population by using purposive sampling method with multiple criteria . So there are 101 manufacturing companies that made the object of research . The results showed that there are two variables that are significant to the disclosure enviromental firm size and leverage , while profitability and firm age variables did not significantly influence the enviromental disclosure .
PENGARUH MEKANISME CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN Benedictus Dimas Widyatama; Agustinus Santosa Adi Wibowo
Diponegoro Journal of Accounting Volume 4, Nomor 2, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this study is to analyze the effect of corporate governance mechanisms on financial performance. The population in this study are all manufacturing companies listed on the Stock  Exchange  in  2011  until  2013.  The  sampling  method  used  in  this  study  was  purposive sampling method.The total number of samples in this study were 90 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 the size of the audit committee, managerial ownership, and the number of audit committee meetings do not affect the financial performance. While the number of board meetings significant negative effect. From this study only board size and independence of the board of commissioners that significant positive effect on financial performance.
PENGARUH DIVERSIFIKASI GEOGRAFIS, DIVERSIFIKASI INDUSTRI, KONSENTRASI KEPEMILIKAN PERUSAHAAN, DAN MASA PERIKATAN AUDIT TERHADAP MANAJEMEN LABA Dewi Fatmawati; Arifin Sabeni
Diponegoro Journal of Accounting Volume 2, Nomor 2, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine and analyze the influence of geographic diversification, industrial diversification, firm ownership concentration, and audit tenure to earnings management in manufacturing companies. Discretionary accrual used as proxy for earnings management is counted by modified  Jones model. Geographic and industrial diversification are measured by the number of firms’ geographic and industrial segments. Firm ownership concentration is measured by percentage of the shares ownership owned by the largest shareholder. Audit tenure is measured by amount of  year of work relation between auditee and the last public accountant firm.This study is undertaken using documentary method and using data from annual reports, financial statements, and IDX. It uses multiple regression technique as method of analysis. There are 95 manufacturing companies listed on IDX in 2011 used as sample.The result of this study indicates that both geographic diversification and audit tenure have positive significant influence to earnings management. The more a company has geographic segments, the higher the company performs earnings management. The longer the audit tenure, the higher the company undertake earnings management as well. Whereas both industrial diversification and firm ownership concentration don’t have significant influence to earnings management.
PENGARUH LEVERAGE DAN KUALITAS AUDIT TERHADAP NILAI PERUSAHAAN DENGAN KEAHLIAN KOMITE AUDIT SEBAGAI VARIABEL MODERATING (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2012 – 2016) Tjandra Dewi; Anis Chariri
Diponegoro Journal of Accounting Volume 7, Nomor 4, Tahun 2018
Publisher : Diponegoro Journal of Accounting

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Abstract

Firm value can reflect the value of assets owned by companies such as securities, one of which is the stock. For companies that issue shares in the capital market, the stock price traded on the stock exchange is an indicator of the company's value.This study aims to obtain empirical evidence and analyze the influence of leverage, and audit quality on firm value, also the audit committee's expertise in moderating leverageand audit quality relationship with firm value. The population in this study is the manufacturing companies registered in Indonesia Stock Exchange in 2012 – 2016. The total sample used in this study was 199 companies based on established criteria.Data analysis was done by descriptive statistic analysis, classical assumption test, and hypothesis test. The results of this research analysis indicate that the leverage doesn’t have a significant effect on firm value, while the audit quality has a significant positive effect on firm value. Then, the audit committee's expertise can’t moderate the leverage and audit quality relationship with firm value.
PENGARUH DIVERSIFIKASI OPERASIONAL TERHADAP STRUKTUR MODAL DENGAN KEPEMILIKAN PEMERINTAH SEBAGAI VARIABEL MODERASI (Studi pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Tahun 2010-2012) Rahayu, Indu Prasetya Ning; Rohman, Abdul
Diponegoro Journal of Accounting Volume 3, Nomor 3, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

The purposes of this research are (1) to examine the influences of operational diversification on capital structure of a firm, (2) to examine the influences of goverment ownership based on the relation between operational diversification and capital structure. Diversification level is measurd by Jacquemin – Berry entrophy index, while capital structure is measure by book leverage, market leverage and long – term market leverage. Goverment ownership as moderate variabel is measured with dummy variabel. As control variabel, this reasearch used return on Assets, non - current aset ratio, non-debt tax shield, Tobin’s Q, biggest stock ratio, board ratio, size and age of firm.Population of this reasearch consists of all listed non – financial firms in Indonesia Stock Exchange in year 2010 – 2012. The sampling method used in this research in purposive sampling. After doing sampling and processing datas, 147 firms randomly selected. This research use panel data regression to examine the hypothesis.The empirical evidence show that related diversification significant positive influence on capital structure and unrelated diversification significant negative on capital structure. The result of moderate variabel show that debilitation of goverment ownership negative relation between related diversification and capital structure. Meanwhile, debilitation of goverment ownership positive relation between unrelated diversification and capital structure.
PENGARUH TATA KELOLA PERUSAHAAN, PROFITABILITAS, DAN PENGHINDARAN PAJAK TERHADAP NILAI PERUSAHAAN Aida Farah Dinah; Darsono Darsono
Diponegoro Journal of Accounting Volume 6, Nomor 3, Tahun 2017
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the effect of corporate governance, profitability, and tax avoidance of the firm’s value. The measurement of the corporate governance is based on the Corporate Governance Index score. The questions are divided to five groups according to the OECD principles; rights of shareholders, equal treatment of shareholders, role of stakeholders, disclosure and transparency, and board responsibilities. Profitability is proxied by Return on Asset. The measurement of independent variable tax avoidance is based on proxy Effective Tax Rate. Dependent variable in this research is the firm’s value measured by Price to Book Value.Total sample in this study are 210 companies listed in Indonesia Stock Exchange during 2013-2015. The sampling method used is purposive sampling method with predetermined criteria. This study uses multiple linear regression analysis to examine the effect of the corporate governance, profitability, and tax avoidance on firm’s value.The result of this study shows that there is positive and significant affect of corporate governance and profitability to firm value. Furthermore, the tax avoidance has negative and significant effect on firm value measured by Price to Book Value.

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