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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 KARAKTERISTIK CORPORATE GOVERNANCE TERHADAP LUAS PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY Paramita, Andina Dwi; Marsono, Marsono
Diponegoro Journal of Accounting Volume 3, Nomor 1, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

The objective of this research was to analyze which characteristics of corporate governance that influence the extent of corporate social reponsibility (CSR) disclosures in the companies which operate in the mining and mining service sector in Indonesia. Corporate governance charecteristics which were used, namely size of board of commissioner, independent commissioner, composition of women on board, audit committee, ownership concentration, managerial ownership, foreign ownership, government ownership, and public ownership. The extent of CSR disclosure was measured using corporate social disclosure index (CSDI) based on Global Reporting Initiative (GRI) reporting standard items which were dislosed in companies’ annual report. This research also used firm’s size and profitability as control variables.The population of this research are companies which operate in the mining and mining service sector that listed in Indonesian Stock Exchange (IDX) in the period 2010 until 2012. Using purposive sampling method, then total sample of this research became 48 annual reports of mining companies. Multiple regression method was used to analyze the relationship between corporate governance characteristics and CSR disclosure.The results show that composition of women on board and managerial ownership has a significant effect toward the extent of CSR. The results also show that both of control variables have significant effects on the extent of CSR.
PENGARUH PEMBAYARAN DIVIDEN TERHADAP KUALITAS LABA Dwi Anita Nur Fitriani; Muchamad Syafruddin
Diponegoro Journal of Accounting Volume 4, Nomor 2, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the influence of dividend payment on earnings quality. Dividend payment divided into four features, they are dividen-paying status, the amount of dividend, the amount rise of dividend , and dividend persistence. Samples consist of 81 firms from manufacturing industry are listed in Indonesia Stock Exchange on January 1, 2008 until December 31, 2012. Multiple regression used to be analysis technique. The empirical result of this study show that dividend-paying status, the amount rise of dividend, and persistence dividend have positively and significant influenced on earning quality, although author do not find evidence that larger  dividend is an indicator of higher earning quality.
EVALUASI SISTEM PEMBELIAN SPAREPART ( STUDI KASUS PADA PT. KALIMANTAN PRIMA PERSADA TAHUN 2011) Aswan, Suasti; Sudarno, Sudarno
Diponegoro Journal of Accounting Volume 2, Nomor 1, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

PT. Kalimantan Prima Persada Site Rantau is one of the coal mines in South Kalimantan, precisely in the village Sabah district Rantau. The Company has various Divisions, on of that is a Inventory division (Inventory) which is at the Logistic. Inventory in the company’s goal is to minimize the breakdown unit (stop or can not operate anymore) and to minimize the funds of the company.This study aims to determine the deviations in the sparepart inventory purchase, transaction procedure and to determine the effectiveness of internal control system of the purchase system in PT. Kalimantan Prima Persada. The form of testing used in this study is testing the internal control system of internal control of spareparts inventory purchases PT. Kalimantan Prima Persada in 2011 by using the method of attributte sampling. Which is the method of quantitative tools Fixed Sample Size Attributte Sampling. The types of data collected in this study is documentary data. Purchase data as the main document and permit and also the supporting document such as Recommended Order and Purchase Ordet data.This study has shown that the activity of the Internal Control Structure Inventory Purchases Sparepart PT. Kalimantan Prima Persada whole has gone well and effectively (AUPL < DUPL, AUPL =3 %, DUPL =5%).
PENGARUH SPESIALISASI AUDITOR DAN REPUTASI KAP TERHADAP AUDIT REPORT LAG (Studi pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia Tahun 2015-2017) Irin Sukma Hati; Herry Laksito
Diponegoro Journal of Accounting Volume 8, Nomor 1, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this research is to examines the relation between auditor specialization and the public accountant firm reputation to audit report lag to the manufacturing companies listed on the Indonesia Stock Exchange year 2015-2017. The dependant variable in this research is audit report lag. The independent variables in this research are auditor specialization and public accountant firm reputation. The control variables in this research are companies size, leverage ratio, subsidiary, loss, and industry.The sample consists of 298 financial reports from the manufacturing companies listed on the Indonesia Stock Exchange year 2015-2017. Secondary data used in this research and selected by using purposive sampling method. The analysis method that was used in this research was multiple linear regression. Classical assumption tests was done before conducted the regression test.The results of this research is both of the independent variables, auditor specialization and public accountant firm reputation, have negative and significant influence to audit report lag.
ANALISIS FAKTOR – FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK ORANG PRIBADI UNTUK MEMBAYAR PAJAK DENGAN KONDISI KEUANGAN DAN PREFERENSI RISIKO WAJIB PAJAK SEBAGAI VARIABEL MODERATING (Studi Kasus pada Wajib Pajak yang Terdaftar di KPP Pratama Candisari Murni Julianti; Zulaikha Zulaikha
Diponegoro Journal of Accounting Volume 3, Nomor 2, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

This research aims to analyze the factors that infuence the compliance of individual taxpayers to pay taxes. This is a replication from Alabede’s research in 2011 in Nigeria, but one variable is added in this research. We add taxpayer’s knowledge about tax laws as an independent variable. This research is also use financial condition and risk preferences of taxpayers as  moderating variable. Data were collected by survei to taxpayers listed in the Primary Tax Office Candisari Semarang. Statistical tests were perfomed using Moderating test of regression. Statistic program in this research used SPSS 19. The results of this research indicated that the perception of taxpayers on tax service quality and taxpayers knowledge of tax laws have positive effect on taxpayers compliance. Financial condition and risk preferences of taxpayers also have role as  pure moderator which  strengthen or weaken the relationship between the dependent variable with the independent variables. Implication of this research showed that taxpayer’s compliance in Indonesia was low. Socialization was needed to increase the taxpayer’s compliance. The socilization can be done through advertising on television, radio and newspaper. Direktorat Jenderal Pajak also need to regularly hold events that educated and entertain the taxpayer to have the willingness to pay their taxes. 
PENGARUH TINGKAT KEADILAN PROSEDURAL TERHADAP KEPATUHAN WAJIB PAJAK: VARIABEL KEPERCAYAAN TERHADAP OTORITAS PAJAK DAN NORMA PERSONAL SEBAGAI VARIABEL MODERATOR DAN MEDIATOR (Studi Empiris Pada Wajib Pajak Yang Melakukan Kegiatan Usaha Di Kota Semarang) Mohamad Danand Giswa; Indira Januarti
Diponegoro Journal of Accounting Volume 4, Nomor 3, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to analyze the effect of procedural fairness on taxpater’s compliance andthe  role  of  trust  in  tax  authorities  and  personal  norms  as  moderator  and  mediator variables. Fairness Heuristic Theory explains trust in the tax authorities can strengthen the influence of procedural fairness on tax compliance. While based on the norm activation theory developed by Scwartz (1973; 1977), presented mediation model, which is personal norms role as mediator variables on the influence of procedural fairness to the taxpayer’s compliance. This study  uses a quantitative method where the data obtained from the questionnaire with convenience sampling technique. The respondents in this research is the taxpayer who carries on business in the city of Semarang, both of which are businesses individual  taxpayers  and  corporate  taxpayers.  Data  was  analyzed  using  regression analysis, moderated regression analysis, and path analysis with SPSS 20:00 for windows. Based on the research that has been done, procedural fairness have a direct negative effect on tax compliance, but have an indirect positive effect through the mediator variable personal norms, in addition the effect of procedural fairness on tax compliance can be strengthened by a moderator variable of trust in tax authorities.
ANTESEDEN PARTISIPASI ANGGARAN: GAYA KEPEMIMPINAN, ASIMETRI INFORMASI, DAN PENGGUNAAN REALISASI ANGGARAN SEBAGAI ALAT EVALUASI (STUDI KASUS SATKER DI WILAYAH PEMBAYARAN KPPN SELONG) Fauzi, Achmad; Haryanto, Haryanto
Diponegoro Journal of Accounting Volume 2, Nomor 3, Tahun 2013
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Abstract

The main purpose of this study is to explore the causes or antecedents of budget participation in the public sector organization. The study focuses on the reasons why superiors encourage the budget participation of their subordinates and use several theoretical perspectives including leadership theory, agency theory and organizational justice. Data used in this study is obtained using questionnaires method. From 120 questionnaires which were distributed to the treasury managers in government offices under the KPPN Selong budgets payment area, 88 (73,33 %) questionnaires were sent back but only 69 questionnaires could be used for analyse. The data was analyzed with Multiple Linear Regression using IBM SPSS 16 program. The result of this study proves that evaluative use of budget realization has positive and significant relationship with superiors encourage of budget participation, in which case, the study argues, the superiors encourage participation because of concerns about organizational justice. This study also found that the evaluative use of budget realization and budget participation relationship are significantly mediated by superiors encourage in budget participation as an intervening variable. The two hypothesis about relationship between considerate leadership style with superior encourage budget participation and relationship between information asymmetry with superior encourage budget participation is not supported.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PROFITABILITAS PERBANKAN GO PUBLIC DI INDONESIA (Studi Empiris pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia pada Tahun 2015-2017) Salwa Puji Hastuti; Imam Ghozali
Diponegoro Journal of Accounting Volume 8, Nomor 3, Tahun 2019
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Abstract

The aims of this study to discuss the relationship of internal factor of bank profitability. The independent variable in this research are bank size, capital ratio, loan ratio, deposits, and loan loss provissions. While the dependent variable used in this study is return on equity.This study uses secondary data from annually report of banking company listed on the Indonesia Stock Exchange. The population in this research is banking company listed on the BEI 2015-2017. The sampling method used is purposive sampling. Total sample of this research 126.This study uses panel data analysis to test the relationship between independent variable and dependent variable. The results showed that the level of bank size has a positively related to bank profitability, capital ratio, loan ratio, deposits not influenced on bank profitability, and loan loss provisions has a negatively related to bank profitability (ROE).
ANALISIS FAKTOR – FAKTOR YANG MEMPENGARUH TINGKAT KONSERVATISME PERUSAHAAN – PERUSAHAAN DI INDONESIA Muhammad Setio Priambodo; Agus Purwanto
Diponegoro Journal of Accounting Volume 4, Nomor 4, Tahun 2015
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Abstract

The main focus of the financial statements is to provide information regarding earnings.  Accounting has a principle called conservatism, namely the precautionary principle in determining the amount of profit. The purpose of this study was to analyze the factors that influence the firm choice of using conservatism principle. Conservatism is the dependent variable in this study as measured by the size of the accrual and market value. The independent variables studied include concentration ratios, corporate risk, company size, capital intensity, and the leverage ratio. Samples are manufacturing companies listed in Indonesia Stock Exchange in 2011-2013. The sample was selected using purposive sampling and obtained a sample of 20 companies. Testing is done by multiple linear regression analysis that has met the test of classical assumptions. The results showed that the capital intensity significantly influence the application of the principle of conservatism. While the size of the company, firm risk,  concentration ratio, and leverage does not significantly influence the application of the conservatism principle.
PENGARUH TINGKAT KEPATUHAN WAJIB PAJAK DAN PEMERIKSAAN TERHADAP PENERIMAAN PAJAK PENGHASILAN Olivia Jessica Yusuf Kastolani; Moh Didik Ardiyanto
Diponegoro Journal of Accounting Volume 6, Nomor 3, Tahun 2017
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Abstract

The purpose of this study is to examine the influence the level of tax compliance and tax audit towards income tax revenue. Dependent variabel in this research is income tax revenue. Independent variabel used in this research is the level of tax compliance and tax audit.This research is categorized into quantitative approach using secondary data. This research population and also sample was individual tax payers and corporate tax payers listed seven KPP Pramata in Semarang City. Data were taken by year 2010-2016. Data were collected using several methods, including documentation and observation in the Directorate General of Taxation of Jawa Tengah I. Sampling method was proportional sampling. Data analysis was done by testing regression model with the classic assumption and continued by hypothesis testing. The test was using significance level 5%. The result of this study show that the level of tax compliance for individual tax payers was not significantly affects the income tax revenue but the level of tax compliance for corporate tax payers significantly related to income tax revenue, while tax audit for individual tax payers was significantly related to income tax revenue but tax audit compliance for corporate tax payers payers was not significantly affects the income tax revenue.

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