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INDONESIA
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 PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP MANAJEMEN LABA (Studi Kasus Pada Perusahaan Non Keuangan dan Jasa yang Terdaftar di BEI tahun 2010-2012) Arvina Arief; Moh. Didik Ardiyanto
Diponegoro Journal of Accounting Volume 3, Nomor 3, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

The aim of this study is to examine the influence of corporate social responsibility disclosure on earning management practice. Independent variable used in this study is corporate social responsibility disclosure that measured using CSR Index (CSRI) based on GRI. Dependent variable used in this study is  earning management that measured using proxy of discretoinary accruals. Leverage, growth, and return on asset also used as control variables. The population in this study consists of all listed firm in Indonesia Stock Exchange in year 2010, 2011, and 2012. Sampling method used is purposive sampling. Analysis test using a model of ordinary least square regression analysis. The result of this study show that corporate social responsibility disclosure not sifnificant influenced and have positively on earning management. This result can be proved in the t-test by 5% significantly level.
MONEY LAUNDERING DAN KETERLIBATAN WANITA (ARTIS): TANTANGAN BARU BAGI AUDITOR INVESTIGATIF Rhety Ayu Dewayani; Anis Chariri
Diponegoro Journal of Accounting Volume 4, Nomor 3, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to discuss new mode of Money Laundering in Indonesia. The focus of this study is to reveal cases of Money Laundering involving female artist.This study used descriptive analytical on the results of interview with the informant. The analyzed data in this study is the results of interview with government auditors in BPK representative offices in Central Java and Central Java BPKP. The data is obtained through direct interviews.The results of this study showed that government auditors was acknowledge the essence of Money Laundering according with the regulations and expert opinion. There is some dissimilarity opinion from the informant about the new mode of Money Laundering. Some argue that the female artist merely a victims, the other argue that they are involved as corruption fund’s holders.
PENGARUH KARAKTERISTIK CORPORATE GOVERNANCE TERHADAP EFFECTIVE TAX RATE (STUDI EMPIRIS PADA BUMN YANG TERDAFTAR DI BEI 2009-2011) Rodhian Hanum, Hashemi; Zulaikha, Zulaikha
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 the influence of Corporate Governance Characteristics consisting of:Independent Commissioner, Audit Committee and the Institutional Shareholders on the EffectiveTax Rate. This study is an empirical research with the purpose of sampling techniques in datacollection. Secondary data obtained from financial statements that have been privatizedgovernment enterprises and listing on the Stock Exchange during the year 2009 to the year 2011.Multiple regression analysis was conducted using SPSS version 16.00 for windows. The test resultsshowed that of the three hypotheses proposed hypothesis none accepted hypothesis. Hypothesis 1(the proportion of independent commissioners positive effect on effective tax rate), hypothesis 2(the size of the audit committee is a positive influence on effective tax rate) and hypothesis 3(institutional investors a positive effect on effective tax rate).
PENGARUH AUDIT INTERNAL, INTELLECTUAL CAPITAL, DAN GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN PERUSAHAAN (Studi Pada Perusahaan Perbankan yang Terdaftar di BEI Tahun 2013-2016) Sri Candra Asih; Aditya Septiani
Diponegoro Journal of Accounting Volume 7, Nomor 4, Tahun 2018
Publisher : Diponegoro Journal of Accounting

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Abstract

The aim of this research is to analyze the influence of internal audit, intellectual capital, and good corporate governance to companies’ financial performance. The population of this research is banking companies which are listed in Indonesia Stock Exchange from 2013 to 2016. The sampling method of this research is purposive sampling with 43 companies as population and 19 companies selected as sample. Data used are annual reports which are downloaded from Indonesia Stock Exchange website. The results showed that partially there was a positive influence between internal auditors and Intellectual capital on financial performance. But there is no significant influence between Good Corporate Governance on financial performance. And overall there is a significant influence on the company's financial performance.
FAKTOR-FAKTOR YANG MEMPENGARUHI ISLAMIC SOCIAL REPORTING PERUSAHAAN-PERUSAHAAN YANG TERDAFTAR PADA INDEKS SAHAM SYARIAH INDONESIA (ISSI) TAHUN 2011-2012 Tria Karina Putri; Etna Nur Afri Yuyetta
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 is to obtain an empirical evidence about factor that affect Islamic Social Reporting (ISR) in company’s annual report. The factors that used in this study such as: industry size, profitability, company type, and islamic securities. Measurement of Islamic Social Reporting is based on islamic social reporting categories that used to calculate the Islamic Social Reporting Index as seen from the company’s annual report.Populations in this study are all companies that listed in Indonesia Sharia Stock Index (ISSI) exchange in 2011-2012. The sampling method in this study is purposive sampling. The total number of samples in this study were 142 research samples. The analytical techniques was conducted by multiple regression method and also classical assumption test.The analysis showed that industry size, profitability, company type, and islamic securities significantly positive influence the Islamic Social Reporting (ISR) in Indonesia. Meanwhile, profitability had no significant effect to the Islamic Social Reporting (ISR) in Indonesia.
PENGARUH MANAJEMEN LABA, UKURAN KAP DAN LEVERAGE TERHADAP BIAYA AUDIT PADA PERUSAHAAN MANUFAKTUR DI INDONESIA Ayu Primasari; Zulaikha Zulaikha
Diponegoro Journal of Accounting Volume 6, Nomor 4, Tahun 2017
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the effect of earnings management, audit firm size and leverage towards audit fees on manufacturing companies in Indonesia. This study uses secondary data which obtain from Indonesia Stock Exchange during the year of 2013-2015. The populations in this study are 413 companies which listed on Indonesia Stock Exhange. The selected companies that used to be sample of this study are manufacturing companies that consist of basic industry and chemical sector, all sorts of industry sector and consumer goods industry sector. Based on criterias which had been assigned, the samples of this study are 118 manufacturing companies. The method of analysis used in this study is multiple regression analysis. The results show that earnings management and audit firm size have a positive effect towards audit fees. Meanwhile, leverage has a negative effect towards audit fees.
PENGARUH UKURAN PERUSAHAAN, RASIO LEVERAGE, INTENSITAS MODAL, DAN LIKUIDITAS PERUSAHAAN TERHADAP KONSERVATISME PERUSAHAAN (Studi pada Perusahaan yang Belum Menggunakan IFRS) Willyza Purnama H; Daljono Daljono
Diponegoro Journal of Accounting Volume 2, Nomor 3, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the influence of firm size, leverage ratio, capital intensity, and liquidity for corporate conservatism. Corporate conservatism is a dependent variable in this study that measured by non operating accrual. Independent variable in this study are firm size, leverage ratio, capital intensity, and liquidity. The samples of this research are the manufacturing firms that taken randomly and listed in Indonesian Stock Exchange in 2008 -2010. The samples are collected using random sampling method and resulted 82 firms become the samples. Hyphoteses testing using OLS (Ordinary Least Square) regression analysis.By using proxy non operating accrual for corporate conservatism, the result of the research indicates different result from previous research. Therefore, this study conclude that firm size, and capital intensity affect the corporate conservatism significantly. But leverage ratio and liquidity don’t affect the corporate conservatism significantly. Seen by simultaneous test, this study also proves that firm size and capital intensity have big contribution in affecting corporate conservatism. And corporate is consistently decreasing asset and income to be more conservative than increasing liability and cost.
ANALISIS PENGARUH AGRESIVITAS PAJAK TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY PADA PERUSAHAAN NON KEUANGAN Indra Aryudanto; Imam Ghozali
Diponegoro Journal of Accounting Volume 5, Nomor 3, Tahun 2016
Publisher : Diponegoro Journal of Accounting

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Abstract

            The aim of this study is to examine the effect of tax aggressiveness to corporate social responsibility (CSR). Independent variabel used in this study is the tax aggressiveness that measured using proxy of effective tax rates. Dependent variable in this study is the corporate social responsibility (CSR). This study used five control variables, include size, leverage, capint (capital intensity), market to book ratio, ROA.            This study is a replication of the study by Lanis and Richardson (2013) and use 440 non-financial companies that listed on the Indonesian Stock Exchanged in the period 2014 as the sample. Sample were selected by purposive sampling method and finally obtained 440 non financial companies that fulfil the crieteria. Data were analyzed using ordinary least square regression analyysiz model.            This study showed that the aggressiveness of corporate taxes signifacntly and positive related to CSR. Companies that have a high level of tax aggressiveness resulting company would disclose zcSR greater than firm that does tax aggressiveness. This result support the theory of legitimacy
PENGARUH KOMPETISI, CORPORATE GOVERNANCE, STRUKTUR KEPEMILIKAN TERHADAP PENGUNGKAPAN RISIKO Cintia Heko Agustina; Dwi Ratmono
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 provide empirical evidence of barriers to entry, ownership concentration, board size, board compotition, firm size, liquidity, industrial sector and auditor type. Barriers to entry was measured by total fixed assets, ownership concentration was measured by percentage of shares held by substantial shareholders >5%, board size was measured by number of board member, board compotition was measured by idependent board/total board, firm size was measured by log natural of net sales, liquidity was measured by the acid test rate, industrial sector and auditor type was measured by variabel dummy. Risk disclosure was measured by content analysis-sentence approach. The population of this research is 428 companies in the non-financial companies which were listed in Indonesian Stock Exchange (IDX). The research data were collected from annual report and financial statement for 2012. Based on stratified random sampling method, there are 102 samples. The reseacrh hypotesis were tested using multiple regression analysis. The results of this research show that barriers to entry and auditor type have significant relationships with risk disclosure. Next, variable ownership concentration, board size, board compotition, firm size, liquidity, industrial sector have no significant relationship with risk disclosure.
ANALISIS PERBEDAAN PENGARUH INFORMASI LABA DAN RUGI TERHADAP KOEFISIEN RESPON LABA Titriadi, Brian; Yuyetta, Etna Nur Afri
Diponegoro Journal of Accounting Volume 1, Nomor 1, Tahun 2012
Publisher : Diponegoro Journal of Accounting

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Abstract

The aim of this study is measuring the market reaction toward the information contents of earnings and losses. The huge of market reaction can be seen from the amount of earnings responses coefficient that earnings (losses) has. Research carried out by testing the influence of toward PEPS, LEPS, PORD, LORD, POP, LOP, PFIN, LFIN, PEXT, TAX earnings response coefficients (ERC). This study is using earnings-book value capitalization models that devided into three research models and purposive sampling methode for taking sample. Based on the criteria of purposive sampling, data is obtained 300 manufacture companies over a three year period of observation. Then, there are 86 samples that included outlier should be excluded from samples of observation. So, sample which is used for this study is 214 manufacture companies. Analysis technique which is used in this study is multilinier regression of ordinary least square and hypotheses test used partial t test and adjusted R square. Based on analytical results shows that variable PEPS, PORD, POP, and LFIN have significant influence toward earnigs response coefficient (ERC), while variable LEPS, LORD, LOP, PFIN, PEXT  and TAX  doesn’t have significant influence toward earnings response coefficient (ERC). Explanatory Power of the research models decrease These is shown by adjusted R ² of the models are 0,227 (Model 1), 0.212 (Model 2), 0.111 (Model 3).

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