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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 LEVERAGE, STRUKTUR KEPEMILIKAN, DAN KUALITAS AUDIT TERHADAP MANAJEMEN LABA Widya Atri Faranita; 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 leverage, ownership structure, and audit quality on earnings management. This study use propotion of managerial ownership, institutional ownership, and foreign ownership as a component of ownership structure, as well as auditor independence and audit firm size as a component of audit quality. This study uses secondary data taken form Indonesia Stock Exchange in period 2012-2015. The selected companies to be research samples are basic industry and chemical sector, miscellaneous industry sector, and consumer goods industry sector. The sample population in this study is 561 companies. Based on the criteria specified, the number of samples in this study is 112 companies. The method of analysis used in this study is multiple regression analysis.The results showed that the leverage, auditor independence, and audit firm size have a positive effect on earnings management. Managerial ownership, institutional ownership, and foreign ownership have no effect on earnings management.
ANALISIS PENGARUH MEKANISME TATA KELOLA PERUSAHAAN DAN MANAJEMEN LABA TERHADAP LIKUIDITAS PASAR SAHAM Carolina, Agnes; Darsono, Darsono
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 examine the influence of corporate governance mechanisms and earnings management on trading volume. The population of this study is manufacturing companies listed on the Indonesia Stock Exchange from 2009 to 2011. Sampling is done by using purposive sampling method. Sample of this study is composed of 177 companies during the 3-years observation. Hypotesis are tested by the use of multiple regression analysis. The results showed that board independence and earnings management has no significant effect on trading volume, while public ownership has significant effect on trading volume. Higher public ownership tends to higher the trading volume.
PENGARUH SUSTAINABILITY REPORT DISCLOSURE TERHADAP KINERJA PERBANKAN Juwita Puspitandari; Aditya Septiani
Diponegoro Journal of Accounting Volume 6, Nomor 3, Tahun 2017
Publisher : Diponegoro Journal of Accounting

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Abstract

This research aims to analyze the effect between sustainability report disclosure and performance aspects in sustainability report that is economic, environmental, and social performance on banking performance. The sample used in this research is 13 banking companies that publish a sustainability report from 2013 until 2015.  Determination of research sample using purposive sampling method. The data used in this study is secondary data that obtained from the annual report and sustainability report on the banking company. The results of this research show that: sustainability report disclosure has a significant positive effect on banking performance; The economic, environmental, and social performance aspects disclosure in sustainability reports has a significant positive effect on performance.
PENGARUH CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN PERUSAHAAN Ika Surya Martsila; Wahyu Meiranto
Diponegoro Journal of Accounting Volume 2, Nomor 4, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to analyze the effect of Corporate Governance on firm’s financial performance in non financial firms.Corporate Governance used in this study is independency board commissioner, board size, management ownership, ownership concentration and leverage. This study also used firm size as control variables.Samples of this study were non financial firms listed on Indonesia Stock Exchange for the observation period of 2009 until 2011. Samples were collected by purposive sampling method and resulted 117 samples. This study used multiple regressions for analyzing data.The result revealed thatboard size has significant positive effect on ROA and significant negative effect on PER. Ownership concentration has significant positive effect on ROA and ROE also significant negative effect on PER. Leverage and significant negative effect on ROA, PER and Tobins'Q. The research also found a positive and significant effect between firm size and corporate financial performance proxied by ROA, ROE, PER and Tobins'Q.
PENGARUH STRUKTUR KEPEMILIKAN NEGARA DAN KARAKTERISTIK PERUSAHAAN TERHADAP KINERJA KEUANGAN BADAN USAHA MILIK NEGARA DI INDONESIA Hardi Anando Pratama; Warsito Kawedar
Diponegoro Journal of Accounting Volume 8, Nomor 4, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the effect of the structure of state ownership, company size, financial leverage, reliability of financial statements, AIP, and level of competitiveness on SOE financial performance. The population in this study is all state-owned companies in Indonesia, while the sample in this study from the Laporan Hasil Pemeriksaan atas Laporan Keuangan Pemerintah Pusat (LHP LKPP) in 2017 selected by purposive sampling method. Data analysis techniques using (1) Descriptive Statistics Test (2) Classical Assumptions Test (3) Hypothesis Test. The findings in this study indicate that company size and financial leverage have a significant negative effect on financial performance. Meanwhile the level of competitiveness has a significant positive effect on financial performance. And the structure of state ownership, financial report reliability, and AIP have no significant effect on financial performance.
PENGARUH PENGELOLAAN LABA TERHADAP PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN DENGAN MEKANISME CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERATING Rochman Adi Bowo; Endang Kiswara
Diponegoro Journal of Accounting Volume 3, Nomor 4, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

This  research  was  aimed  to  examine  empirically:  (1)  The  influence  of  earningsmanagement to CSR disclosure (2) The role of corporate governance mechanism as moderating variable  in  the  relationship  between  earnings  management  and  CSR  disclosure.  Corporategovernance mechanism was analyzed by proportion of independent commissioner, the number ofaudit committee meetings and board size. Earnings management was measured by discretionary accruals use Modified Jones Model and the extent of CSR was measured used corporate social reporting index (CSRI) based on Global Reporting Initiative (GRI) reporting standard items which were disclosed in companies annual report. This research used samples of company listed on Indonesia Stock Exchange 2012-2013. Data obtained from annual reports and sustainable reports of manufacturing companies listed on the IDX. There are 65 companies among 2012-2013 which fulfilling. The method of analysis of this research was multiple regression. This method was chosen because the independent variables are more than one and all the data of the variables are metric.This reseach found no significant statistical effect from various measurement of earnings management to CSR disclosure. The research also found there is no significant effect on proportion of independent commissioner, board size, and the number of audit committee meetings in relationship between earnings management and CSR disclosure. This research concluded that CSR is  driven  by  the  desire  to  meet  the  expectation  of  stakeholders  and  not  due  to  earnings management.  In  addition, the  formation  of the  board  of  commissioners  need  to  consider  the composition of ability and integrity of the members so that they can perform the function of monitoring, control and able to provide direction to management as well.
ANALISIS PENGARUH DEBT DEFAULT, KUALITAS AUDIT, OPINION SHOPPING DAN KEPEMILIKAN PERUSAHAAN TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN Muhammad Jauhan Irfana; Dul Muid
Diponegoro Journal of Accounting Volume 1, Nomor 1, Tahun 2012
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to analyze and provide empirical evidence of the influence of debt defaul, quality audit, opinion shopping, ownership of companies (managerial ownership and institutional ownership on the probability of receiving a going concern opinion. Hypothesis proposed (1) debt default affect the probability of accepting the going concern opinion, (2) audit quality effect on reception going concern opinion, (3) opinion shopping influence the acceptance of going concern audit opinion, (4) managerial ownership affect the acceptance of going concern audit opinion, (5) istitusional ownership affect the acceptance of going concern audit opinion . This study used 25 manufacturing companies listed on the Stock Exchange 2008-2010. Data was collected by using a purposive sampling method towards manufacturing companies listed in the Indonesia Stock Exchange. The research data were analyzed with logistic regression analysis. The results, based on logistic regression analyses, indicated that debt default, audit quality and managerial ownership has no effect on revenues going concern opinion. While the opinion shopping and institutional ownership affects the revenue going concern audit opinion.
PENGARUH AGRESIVITAS PAJAK DAN UKURAN PERUSAHAAN TERHADAP UTANG JANGKA PENDEK (STUDI EMPIRIS PADA PERUSAHAAN YANG TERDAFTAR DI LQ45 TAHUN 2015 – 2017) Luthfiyyah Azhari Rachman; Andrian Budi Prasetyo
Diponegoro Journal of Accounting Volume 8, Nomor 2, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

This study investigates the association between tax aggressiveness, firm size and maturity structure of debt. The independent variables are tax aggressiveness and firm size. Short Term Debt is the dependent variable of this study, to reflect the maturity structures of debt. The result shows that corporate tax aggressiveness has a positive  and significant effect to Short Term Debt, while firm size has a negative and significant effect to Short Term Debt in companies that are listed in LQ 45 stock index between 2015 – 2017.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK ORANG PRIBADI (Studi Pada Kantor Pelayanan Pajak Pratama Semarang) Bona Imelda; Haryanto Haryanto
Diponegoro Journal of Accounting Volume 3, Nomor 2, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to analyze factors that influence tax compliance in KPP Pratama Semarang. The variables which are used in this research is taxpayer’s compliance as dependent variable, and knowledge and understanding of tax regulations, perception of the tax system’s effectiveness, tax authorities’ service, and tax conflict as the independent variables. This research also using 3 (three) control variables, such as tax penalties, construction of public facilities, and the level of education. This study uses quantitative research methods, where the data obtained from questionnaires with  Convenience Sampling method. Data analysis in this research uses multiple linear regression analysis with SPSS 20.00 for Windows.The results of this research are as follows: (1) knowledge and understanding of tax regulations on taxpayer’s compliance is positive and significant, (2) perception of the tax system’s effectiveness did not significantly gives positive influence to taxpayer’s compliance, (3) tax authorities’ service on taxpayer’s compliance is positive and significant, (4) tax conflict did not significantly gives negative influence to taxpayer’s compliance, (5) tax penalties did not significantly gives positive influence to taxpayer’s compliance, (6) construction of public facilities on taxpayer’s compliance is positive and significant, (7) level of education on taxpayer’s compliance is positive and significant
ANALISIS RASIO KEUANGAN TERHADAP KONDISI FINANCIAL DISTRESS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2008-2013 Aryani Intan Endah Rahmawati; P. Basuki Hadiprajitno
Diponegoro Journal of Accounting Volume 4, Nomor 2, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

The  economic  crisis  in  2008  was  sourced  from  the  United  States  continued  in  othercountries that lead the global economic crisis. This has an impact on the economy in Indonesia  because Indonesia  is  a  small  open economy and  very sensitive to  external factors. Manufacturing company is one of the companies which experienced a decline in production. Companies that continue to show declining performance is feared will experience financial distress that led to the bankruptcy of the company.  Elloumi and Gueyie defines financial distress as a company that has earnings per share (earnings per share) negative. Financial distress is important to learn because it serves as a sign that a company will go bankrupt in order to take anticipatory action to prevent it. This research aims to test the effect of financial ratios to financial distress at a manufacturing company listed on Indonesia Stock Exchange (IDX) in period 2008-2013. The results showed that only the ratio of earnings before interest and tax to total asset that affect both financial distress on one or two years before financial distress. However,other factors, such working capital to total asset, market value of equity to book value of total liabilities, retained earnings to total asset, sales to total asset, and cash flow from operations to total asset do not affect both financial distress on one or two years before financial distress.

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