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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 PENDIDIKAN, PENGALAMAN, DAN FAKTOR SOSIAL TERHADAP PEMANFAATAN INFORMASI LAPORAN ARUS KAS (Studi Empiris pada Instansi Pemerintah di Jawa Tengah) Winda Rosiana Pratiwi; Sudarno Sudarno
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 the influence of education, experience, and social factors to use of information  of Cash Flow Statement. To full fill of  information needs for the user, the government provide financial statement as a planning, controling, and decision making. The user quality affect to the usefull of information in financial statements required.The population  on this study were the leader, supervisors, and inspectors as the financial statement user to make economic decisions. The scope of the study refers to Central Java government  and respondents function (position), so this study do with questioner as a means of collecting primary data. Likert scale of measurement used. Regression model used to analized all variable of this hypothesis.The results showed that education, experience, and social factors has positive and a significant effect to the usefull of information of cash flow statement to Central Java government.
PENGARUH KEAHLIAN KOMITE AUDIT DAN JUMLAH RAPAT KOMITE AUDIT TERHADAP MANAJEMEN LABA DENGAN AUDIT EKSTERNAL SEBAGAI VARIABEL MODERASI Taranira Widasari; Jaka Isgiyarta
Diponegoro Journal of Accounting Volume 6, Nomor 4, Tahun 2017
Publisher : Diponegoro Journal of Accounting

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Abstract

Audit committee and external audit have a very important role to oversee the financial reporting process and monitor the propensity of a company managers to manipulate earnings. Monitoring mechanism is a key factor to reduce conflicts of interest and any opportunistic behavior from the manager. This study aims to examine the effect of audit committee expertise and the amount of audit committee meetings on earnings management with external audit as a moderating variable in the manufacture companies in Indonesia.The type of data used in this study is secondary data and the total number of samples in this study were 109 data manufacture companies in Indonesia. The sampling metodh in this research uses purposive sampling technique for the company that has been listed in Indonesia Stock Exchange which published annual report in 2014 – 2015. Variable earnings management, audit committee expertise, the amount of audit committee meetings, and external audit analyzed by multiple linear regression model.             The result of the study indicate that audit committee expertise and the amount of audit committee meetings significantly negative impact on earnings management. Audit committee expertise moderated by external audit positive effect and significant on earnings management. However, the amount of audit committee meetings moderated by external audit positive effect and not significant on earnings management.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI TINGKAT PENGUNGKAPAN SUKARELA PADA LAPORAN TAHUNAN (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia) Adi Priguno; P. Basuki Hadiprajitno
Diponegoro Journal of Accounting Volume 2, Nomor 4, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

This study departs from the need for transparency of information in the annual reports of companies, considering the increasing number of companies that decide to go public. The increasingly level of annual report disclosure means the complete annual report will make it easier for users to know the actual condition of the company so that the company can be judged to be more transparent. The purpose of this study was to demonstrate empirically the factors that influence the level of annual report voluntary disclosure. The population is manufacture companies listed in Indonesia Stock Exchange period 2009-2011. Sampling technique using purposive sampling method. The dependent variable is the level of annual report voluntary disclosure, while the independent variable are leverage, liquidity, profitability, public shares and age of public companies. This study uses multiple linear regression method. Before using regression testing, previously use classical assumption test.The simultaneous (together) results showed that leverage, liquidity, profitability, public shares and age of public companies has a significant influence on the rate of annual report voluntary disclosure. But the partially result that only profitability and public shares has a significant influence on the rate of annual report voluntary disclosure.
PENGARUH KEPEMILIKAN MANAJERIAL, KEPEMILIKAN INSTITUSIONAL DAN KEBIJAKAN DIVIDEN TERHADAP NILAI PERUSAHAAN DENGAN KEBIJAKAN HUTANG SEBAGAI VARIABEL INTERVENING Irene Maitri Pandansari; Etna Nur Afri Yuyetta
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 influence of managerial ownership, institutional ownership and dividend policy on the firm value through debt policy as an intervening variable. The population used in this study consist of manufacture firms listed on the Indonesia Stock Exchange during the period 2010-2014. The sampling method used in this study is purposive sampling and obtained 90 samples. The analysis method used in this study is multiple linear regressions expanded with path analysis to examine the direct and indirect effect of managerial ownership, institutional ownership and dividend policy on firm value.There are three results of this study. First result of this study show that each variable of institutional ownership and dividend policy had positively and negatively significant influence on debt policy, while variable of managerial ownership had no significant influence on debt policy. Second, this study show that dividend policy had positively significant, and managerial ownership, institutional ownership and debt policy had negatively significant on firm value. Third result of this study show that debt policy can mediate the relationship of managerial ownership and dividend policy to firm value, while debt policy can’t mediate the relationship of institutional ownership to firm value.
PENGARUH CORPORATE GOVERNANCE TERHADAP PENGHINDARAN PAJAK PERUSAHAAN Titus Bayu Santoso; Dul Muid
Diponegoro Journal of Accounting Volume 3, Nomor 4, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aimed to examine the effect of corporate governance on tax avoidance. Corporate governance is proxied by the number of commissioners, the percentage of independent commissioner, compensation commissioners and the board of directors and stock ownership by the public. Tax avoidance is measured by the size of the book tax gap.This study used a quantitative research design and secondary data from companies listed in Indonesia Stock Exchange. By using purposive sampling in the observation period 2011-2013, obtained 60 observations. Data were analyzed using ordinary least squares regression models. Regression results show that the amount of salary compensation commissioners and board of directors have a positive and significant impact on tax avoidance. While the number of commissioners, the percentage of independent commissioners, and the public shareholding does not have a significant effect on tax avoidance. The results of this study indicate that some corporate governance mechanisms in Indonesia has not been effective according to its function for shareholders.
PENGARUH KARAKTERISTIK KOMITE AUDIT PADA KONDISI FINANCIAL DISTRESS PERUSAHAAN, STUDI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2008 – 2010 Martina Eny Kristanti; Muchamad Syafruddin
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 the influences of audit committee characteristics, consisted of audit committee size, independent commissioners of audit committee, audit committee meeting frequency, and financial competence of audit committee members, to the possibility of financial distress in companies. Data used in this study were drawn from financial statements and annual reports of listed manufacturing companies in Indonesia Stock Exchange (IDX) during 2008-2010. This study used logistic regression analysis to examine the effect of audit committee size, independent commissioners of audit committee, audit committee meeting frequency, and financial competence of audit committee members on company's financial distress condition. The results of this study indicate: 1) audit committee size does not have  significant influence on the probability of company's financial distress, 2) audit committee independence does not have significant influence on the probability of company's financial distress, 3) audit committee meeting frequency provides  negative significant influence on the probability of company's financial distress,  companies that have more often meeting frequency, have less probability to encounter financial distress, and 4) financial competence of audit committee members does not have significant influence on the probability of company's financial distress.
PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP PENGUNGKAPAN MODAL INTELEKTUAL DALAM PROSPEKTUS IPO Latifatun Nafisah; Wahyu Meiranto
Diponegoro Journal of Accounting Volume 6, Nomor 3, Tahun 2017
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to empirically examine the effect of firm characteristics (industrial sector, firm age, retained ownership, firm size, and year when the firm went public) on intellectual capital information disclosure in IPO prospectuses. The study replicate previous research done by Alcaniz et al. (2015). The sample consists of 169 companies listed on Indonesia Stock that going public between 2007-2015. The extent of IC disclosure is collected and measured by using the IC disclosure index and framework proposed by Alcaniz et al. The mutiple regression analysis is used to examine the associations of five potential explanatory variables with intellectual capital disclosure level. The results provide evidence that industrial sector, firm size and year when the firm went public significantly influence IC disclosure in an IPO prospectus. The high-tech companies, larger companies, and those whose went public after 2009 provide more information about IC in IPO prospectuses. The other variables, age and retained ownership, were not significant.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI CARBON EMISSION DISCLOSURE DAN REAKSI SAHAM Probosari, Desiana Catur; Kawedar, Warsito
Diponegoro Journal of Accounting Volume 8, Nomor 3, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this research is to investigate the effect of media exposure, industry types, company’s size, and environment performance on carbon emission disclosure and stock reaction. The sample is based on 33 manufacturing companies listed on The Indonesia Stock Exchange during period of 2013-2017. This reseach uses multiple regression analysis to test the research hypothesis. The result of this study show that industry types, company’s size, and evironment performance affect positive significantly on carbom emission disclosure. And industry types and carbon emission disclosure affect positive significantly on stock reaction.
FAKTOR-FAKTOR YANG MEMPENGARUHI LUAS PENGUNGKAPAN SUKARELA DALAM ANNUAL REPORT Noor Laila Fitriana; Andri Prastiwi
Diponegoro Journal of Accounting Volume 3, Nomor 3, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to analyze the factors that affect the wider voluntary disclosure. Voluntary disclosure is needed by investors and other users in making better decisions because it is considered mandatory disclosure is not sufficient in providing information to investors. The factors examined in this study are firm size, leverage, profitability, firm age, size of the firm, and the proportion of independent board. The sample of this study are secondary data from the Indonesia Stock Exchange in the form of annual reports companies listed in 2010-2012. Determination of the sample using purposive sampling method with judgment sampling technique. The total sample in this study was 49 companies. This study uses multiple regression analysis. This is because the variables are tested more than one independent variable. The results show that profitability, size of the firm, and the proportion of independent board broad positive effect on voluntary disclosure, while negatively affects leverage extensive voluntary disclosure. Meanwhile, firm size and firm age has no effect on the wider voluntary disclosure. 
FAKTOR-FAKTOR YANG MEMPENGARUHI KEMAUAN MEMBAYAR PAJAK WAJIB PAJAK ORANG PRIBADI YANG MELAKUKAN PEKERJAAN BEBAS Muhamad Ilkham; Haryanto Haryanto
Diponegoro Journal of Accounting Volume 6, Nomor 2, Tahun 2017
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aimed to analyze the factors which affect the willingness to pay taxes. Variables used in this research is the willingness to pay taxes as a dependent variable, pay taxes awareness, knowledge and understanding of tax laws, the perception of the effectiveness of the tax system as independent variables.This study uses a quantitative method where the data obtained from the questionnaire with purposive random sampling method. Analysis of the data in this study using multiple linear regression with SPSS for Windows.The results of this study are as follows: (1) awareness of paying taxes positive and significant effect on the willingness to pay taxes, (2) knowledge and understanding of regulations, taxation positive and significant effect on the willingness to pay taxes, (3) the perception of the effectiveness of the tax system positive and significant effect on the willingness to pay taxes.

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