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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
 88   89   90   91   92 
ANALISIS PENGARUH CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE TERHADAP ENTERPRISE VALUE dengan EARNING MANAGEMENT SEBAGAI VARIABEL PEMODERASI (Studi Empiris pada Perusahaan BUMN yang Terdaftar pada Bursa Efek Indonesia (BEI) tahun 2006 - 2011) Theda Margary Velda; Tarmizi Achmad
Diponegoro Journal of Accounting Volume 2, Nomor 4, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

This research aimed to empirically examine the effect of corporate social responsibility disclosure to enterprise value and earnings management role as a moderating variable in the relationship between corporate social responsibility disclosure and enterprise value. Mechanism of earnings management using discretionary accruals are measured using the model of De Angelo (1986) and developed by Friendlan (1994). Corporate social responsibility disclosure in corporate social measure using disclosure index (CSDI) based on standard items reporting Global Reporting Initiative (GRI) are disclosed in the company's annual report. Enterprise value measurements using Tobin-Q value is based on the company's stock price.This research used samples on state-owned enterprises listed on the Stock Exchange during the years 2007-2011 by using purposive sampling Method. The data used were obtained from the annual report and sustainability report state-owned company listed on the Stock Exchange. There are 14 companies and 60 observations during the years 2007 to 2011 which fulfilling. The method of analysis used in this research is multiple regression analysis. This method was chosen because all the data is  matrix data of variables.This research found significant statistically results from the influence of corporate social responsibility disclosure to the enterprise value. The research  found no significant effect of earnings management on the relationship between corporate social responsibility disclosure by enterprise value. This study contributes to the literature providing shows that the amount of enterprise value influenced how many corporate social responsibility disclosures made by the company. However, in this research found that earnings management is carried out by the management cannot be effected to the extent of disclosure made by the company.
ANALISIS PENGARUH UKURAN PERUSAHAAN, LIKUIDITAS DAN LEVERAGE TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN Yesi Kusumaningrum; Zulaikha Zulaikha
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 relationship between firm size, likuidity ratio, leverage ratio to going concern opinion. The independent variables used in this study are firm size, likuidity and leverage while the dependent variable is going concern opinion.The samples used area a manufacturing companies listed on the Indonesia Stock Exchange in 2016 and 2017. The sampling technique is purposive sampling method, 99 companies have met the predetermined sample criteria. This study uses logistic regression to examine hypothesis. The results indicate likuidity rasio have significant effect to going concern. On other hand firm size and leverage rasio not have significant effect to going concern opinion.
PENGARUH AGRESIVITAS PAJAK TERHADAP CORPORATE SOCIAL RESPONSIBILITY : UNTUK MENGUJI TEORI LEGITIMASI (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2011-2013) Intan Ayu Utari; Abdul Rohman
Diponegoro Journal of Accounting Volume 4, Nomor 1, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the influence of corporate tax aggressiveness with corporate social resposibity (CSR): to test legitimacy theory. Independent variabel used in this study is the tax aggressiveness that measured usingproxy of effective tax rates. Dependent variable in this study is the corporate social responsibility (CSR). This study used one control variables ROA.            This study is a replication of the study by Lanis and Richardson (2013) and use 159 manufacturing companies that listed on the Indonesia Stock Exchange in the period 2011-2013 as the sample. Samples were selected by purposive sampling method and finally obtained 53 manufacturing companies per year that fulfill the criterias. Data were analyzed using ordinary least square regression analysis model.            This study showed that the aggressiveness of corporate taxes significantly and positively related to CSR. Companies that have a high level of aggressiveness resulting company would disclose CSR greater than the firm that does tax aggressiveness. This does not justify the legitimacy of the theory in the context of tax aggressiveness.
PENGARUH CORPORATE GOVERNANCE PADA HUBUNGAN CORPORATE SOCIAL RESPONSIBILITY DAN NILAI PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI Rara Saraswati; Basuki Hadiprajitno
Diponegoro Journal of Accounting Volume 2, Nomor 1, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to investigate the influence of corporate governance and corporate social responsibility (CSR) on firm value of manufacturing companies listed on the Stock Exchange. Corporate governance is represented with managerial ownership, institutional ownership, independent commissary proportion, and the mamber of audit commitee as the moderating variabel. The sample is a manufacturing company listed on the Indonesia Stock Exchange on 2010-2011. The sample was selected using purposive sampling method and obtained a sample of 37 companies. Data analysis was performed with factor analysis, classical assumptions, and hypothesis testing with absolute value regression methode. The results show that corporate social responsibility has a significantly influence on firm value and corporate governance  as a moderating variable significantly influence on CSR and corporate value.
ANALISIS PENGARUH KUALITAS KINERJA BERKELANJUTAN PERUSAHAAN DAN UKURAN PERUSAHAAN TERHADAP PENGUNGKAPAN KEBERLANJUTAN (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BERSA EFEK INDONESIA TAHUN 2015 – 2017) Rr. Adita Khasanah Ghozali; Abdul Rohman
Diponegoro Journal of Accounting Volume 8, Nomor 3, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this study is to help companies demonstrate their responsibilities in the Sustainability Report on the Economy, Social and environmental aspects. Disclosure of Sustainability Reports follows the guidelines of the Global Reporting Initiative (GRI), G4 and G4.1, both of which consist of three main aspects namely Economic performance, Environmental performance and Social performance.  The population in this study consisted of all manufacturing companies in the Indonesia Stock Exchange in the period 2015 - 2017. Sampling was carried out using the purposive sampling method. The total sample of this study was 54 companies. This study uses multiple regression analysis to test hypotheses. The results of this study indicate that disclosure sustainability performance and company size has a positive effect on sustainability disclosures
ANALISIS FAKTOR KEUANGAN DAN NON KEUANGAN YANG MEMPENGARUHI PENERIMAAN OPINI AUDIT GOING CONCERN Gea Cherlita Putrady; 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 and provide empirical evidence of the influence of the condition, debt default, compaqny’s growth, auditor client tenure, opinion shopping, audit lag, and disclosure on the probability of receiving going concern opinion. Hypothesis proposed (1) corporate financial condition affect the probability of accepting the opinion of going concern,(2) debt default effect on acceptance going concern opinion, (3) company’s growth effect on acceptance going concern opinion, (4) auditor client tenure influence on acceptance going concern opinion,(5) opinion shopping influence on acceptance going concern opinion,(6) audit lag influence on acceptance going concern opinion,(7) disclosure affect the probability of accepting the opinion of going concern. This study used 22 manufacturing companies listed on the Indonesian Stock Exchange (BEI) in the year 2006 to 2012, sample obtained by purposive sampling. Data were analyzed using logistic regression anylisis.The results of this research showed that the facto company’s financial, debt default, and disclosure have a significant influence on acceptance going concern opinion.While the other factors, the company’s growth, auditor client tenure, opinion shopping, and audit lag are not proven having a significant influence for Timeliness.
PENGARUH SOSIALISASI PERPAJAKAN, PENGETAHUAN PERPAJAKAN, PERSEPSI WAJIB PAJAK TENTANG SANKSI PAJAK DAN IMPLEMENTASI PP NOMOR 46 TAHUN 2013 TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI ( Studi Empiris pada Wajib Pajak di Kabupaten Banjarnegara ) Hana Pratiwi Burhan; Zulaikha Zulaikha
Diponegoro Journal of Accounting Volume 4, Nomor 2, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aimed to analyze the factors that affect an individual taxpayer compliance in Banjarnegara.  This  study  consists  of  four  independent  variables  and  the  dependent variable. independent variable in this study is the socialization of taxation, tax knowledge, perceptions taxpayer about tax penalties and taxpayers perception on the implementation of PP 46 tahun2013. While the dependent variable in this study is the individual taxpayer compliance.This study used a simple random sampling technique and using the questionnaire survey method  in  data  collection,  respondents  were  sampled  individual  taxpayers  who  are enrolled in KP2KP Banjarnegara. Research data analysis using multiple regression analysis with SPSS 16.0.Based  on  the analysis  that  has  been  done,  this  study  shows  that the socialization  of taxation,  tax  knowledge,  and  perceptions  of  the  taxpayer  of  PP  46  in  2013  and  a significant positive effect on the individual taxpayer compliance. While the taxpayer perceptions about tax penalties do not affect the compliance of individual taxpayers.
PENGARUH KOMPETISI PENGADAAN PUBLIK TERHADAP BELANJA PEMERINTAH (STUDI EMPIRIS PADA PUSAT LAYANAN PENGADAAN SECARA ELEKTRONIK KEMENTERIAN KEUANGAN) Asep Rudi; Haryanto Haryanto
Diponegoro Journal of Accounting Volume 2, Nomor 3, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

This study is aimed to explore the impact of competition in public procurement on government expenditure. Using competitive bidding model adapted from previous research this study tries to analyze the effect of competition in terms of number, distance and net assets of bidders and project size on construction cost. Using data on e-tenderring process of 50 construction projects in the e-procurement unit in Ministry of Finance, linear regression analysis proves that under competitive e-tenderring process number and net assets of bidders and project size negatively effect construction cost. However, the distance of bidders has no effect on construction cost. This study also proves that those variables simultaneously effect costruction cost. This results then show that competition in public procurement negatively effects government expenditure.
PENGARUH NILAI-NILAI ISLAM TERHADAP PENGUNGKAPAN SUKARELA TATA KELOLA PERUSAHAAN (Studi kasus pada perusahaan yang tercatat di JII 2016-2017) Muhamad Wildan Nur Hidayat; Adityawarman Adityawarman
Diponegoro Journal of Accounting Volume 8, Nomor 3, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

Corporate governance is an important for every company. There are many factor that influence voluntary corporate governance disclosure. This research examines the effect Islam values disclosure on voluntary corporate governance disclosure. In particular, this study examines whether companies that incorporate and disclose Islamic values in their business operations can explain the different levels of voluntary corporate governance disclosure.The data used as objects in this study are companies that have been registered at the Jakarta Islamic Index (JII) in 2016-2017 consisting of 76 data that were used as objects in this study, namely companies that have registered at the Jakarta Islamic Index (JII) in 2016-2017 which consists of 38 companies. This study uses a simple linear regression analysis method because it only has one dependent variable measured using the Corporate Governance Index (CGI) and one independent variable measured using the Islamic Values Disclosure Index (IVDI).From the results of this study it was found that disclosure of Islamic values had a positive effect on voluntary corporate governance disclosure. The higher the disclosure of Islamic values index score engage in higher the voluntary corporate governance disclosure index score.
REAKSI PASAR ATAS PENGUMUMAN DIVIDEN TUNAI(STUDI EMPIRIS PADA PERUSAHAAN LQ-45) Dwi Saputra, Akhsani Lubis; Darsono, Darsono
Diponegoro Journal of Accounting Volume 4, Nomor 4, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

This study to analyze market reaction to the announcement of cash dividends on listed companies LQ-45 from February and August 2014. With the event window for 31 days and 15 days the researchers tried to see if there is a difference of abnormal return before and after the ex-dividend date.   The sampling technique used is purposive sampling and number of samples used is 45 from manufactur industries. This study uses secondary data including historical daily closing stock price, market index LQ-45 and the schedule of cash dividends. The analysis technique used isEvent Study Method.            The result showed that abnormal return obtained by investors after the date of the announcement rated investors as a signal of bad (bad news) because investors believe stock prices will fall after the announcement. However, the market is no longer reacting above 7 days after the ex-dividend date.

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