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Dwi Cahyo Utomo
Departemen Akuntansi Fakultas Ekonomika Dan Bisnis Universitas Diponegoro
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META-ANALISIS PENELITIAN AKUNTANSI DI INDONESIA PERIODE TAHUN 2014-2016 Kornelius Geraldo Adrian Pratama; Dwi Cahyo Utomo
Diponegoro Journal of Accounting Volume 7, Nomor 4, Tahun 2018
Publisher : Diponegoro Journal of Accounting

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Abstract

Accounting research published in the world's top accounting journal according to Moser (2012) is less innovative. Moser said that research topics were concentrated in the scope of earnings management, analytical or management thinking, compensation, regulation, governance or budgeting. In addition, research methods and basic theories used in accounting research tend to use only certain types. With the existence of these problems, encourage the writer to do a mapping of accounting research in Indonesia. The purpose of this research is to find out the trends of accounting research in Indonesia, especially in 2014-2016.This study uses descriptive qualitative methodology with meta-analysis techniques. The data used in this study are secondary data which is taken from the Proceding Simposium Nasional Akuntansi (SNA), Jurnal Akuntansi dan Keuangan Indonesia (JAKI) and Jurnal Akuntansi Multiparadigma (JAMAL) for the 2012-2016 period.The mapping results of this study state that accounting research in Indonesia in the 2014-2016 period tends to use quantitative research with the basic theory of agency theory. The field of financial accounting and capital market studies (AKPM) is the most studied field of study. Secondary data research sources are most widely used with document review data collection techniques. In addition the corporation is the object of research that is the most studied.
TERHADAP KEPATUHAN PENGUNGKAPAN PSAK 46 PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2014-2016 Pernando Simamora M; Dwi Cahyo Utomo
Diponegoro Journal of Accounting Volume 6, Nomor 4, Tahun 2017
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this study is to examine the influence of corporate governance factors to PSAK 46 in annual reports of manufacturing companies that listed on the Indonesia Stock Exchange in the year 2014-2016. Factors of corporate governance used in this study is independency board of commisioners, foreign member in board of commisioners, size board of commisioners, managerial ownership and audit quality.The population of this study are all manufacturing companies listed on the Indonesia Stock Exchange (BEI) in the year 2014-2016. Total sample are 134 annual reports of manufacturing companies as determined by purposive sampling method. This research analyzes PSAK 46 disclosure in annual reports by the method of content analysis. Data analysis was performed with the classical assumption, dummy test and hypothesis testing of regression method.The results of this study indicate that independency board of commissioners, foreign member in board of commisioners, size board of commisioners and managerial ownership did not have significant influence to the PSAK 46 disclosure. Audit quality have significant influence to PSAK disclosure.
PENGARUH PRAKTIK PENGHINDARAN PAJAK TERHADAP NILAI PERUSAHAAN DAN BIAYA AGENSI DENGAN TRANSPARANSI INFORMASI SEBAGAI VARIABEL MODERATING (Studi empiris pada perusahaan manufaktur yang terdaftar di BEI tahun 2015-2017) Citra Ratusan Asa; Dwi Cahyo Utomo
Diponegoro Journal of Accounting Volume 8, Nomor 3, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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This study aims to examined the effect of tax avoidance on firm value and agency costs with transparency of information as a moderating variable. The tax avoidance as an independent variable is measured by the Effective Tax Rate (ETR) and Book Tax Different (BTD). While the dependent variable in this study is the value of the company measured by Tobins'Q, and agency costs measured by Sales to Total Asset Ratio (STA). Transparency of information which is measured by 67 voluntary disclosure index. The selection of this research sample was conducted using a purposive sampling method in all Indonesian manufacturing companies listed on the IDX during 2015-2017. The number of final samples obtained was 153 consisting of 51 companies over a period of 3 years. Testing this sample uses a multiple regression analysis model. Overall, the results of the study indicate that the practice of tax avoidance with BTD and ETR proxies does not have a significant effect on firm value. The practice of tax avoidance with BTD proxy does not affect agency costs, but if the BTD proxy tax avoidance practices have a significant and positive effect on agency costs. Then information transparency reinforces that there is no relationship between tax avoidance  and firm value.
PENGARUH UKURAN DEWAN DIREKSI, KOMISARIS INDEPENDEN, KERAGAMAN GENDER, DAN KOMPENSASI EKSEKUTIF TERHADAP PENGHINDARAN PAJAK PERUSAHAAN (Studi Empiris pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia 2017-2019) Bill Hudha; Dwi Cahyo Utomo
Diponegoro Journal of Accounting Volume 10, Nomor 1, Tahun 2021
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to obtain empirical evidence on the effect of board size, proportion of independent commissioners, gender diversity and executive compensation on tax avoidance. Corporate tax avoidance is measured using the effective tax rate (ETR). This study uses quantitative research methods using multiple linear regression analysis. The population of this study is all companies engaged in the manufacturing sector listed on the Indonesia Stock Exchange from 2017 to 2020. The sample was selected using a purposive sampling method and obtained 117 companies.         The results of the test show that gender diversity has a significant effect on tax avoidance, while board of directors size, the proportion of independent commissioners and executive compensation do not have a significant effect on tax avoidance.
ANALISIS FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP KEBIJAKAN HUTANG PERUSAHAAN (Studi pada Perusahaan Sektor Consumer Goods yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2019) Nimas Widanti; Dwi Cahyo Utomo
Diponegoro Journal of Accounting Volume 10, Nomor 4, Tahun 2021
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this research is to examine the factors that affect debt policy. There are eight factors in this research such as managerial ownership, institutional ownership, assets structure, firm size, profitability, free cash flow, business risk, and gross profit margin.The population of this research used all Consumer Goods companies in the Indonesian Stock Exchange in 2015-2019. This research using the purposive sampling method with a total sample of 225. The analysis method in this research uses multiple linear regression.The empirical result of this research shows that managerial ownership, profitability, and gross profit margin have a negative significant effect on debt policy. Assets structure and firm size have a positive significant effect on debt policy. While institutional ownership, free cash flow, and business risk do not have any effect on debt policy.
ANALISIS PENGARUH LEVERAGE, PROFITABILITAS, DAN UKURAN PERUSAHAAN TERHADAP KUALITAS PELAPORAN KEUANGAN (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2019) Muhammad Azka Aulawy; Dwi Cahyo Utomo
Diponegoro Journal of Accounting Volume 10, Nomor 1, Tahun 2021
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this study is to analyze the influence of leverage, profitability, and firm size on the financial reporting quality in manufacturing companies listed on the Indonesian Stock Exchange during five-year study period (2015-2019). The population of this study is 169 manufacturing companies. Determination of the sample using purposive sampling method so that the sample used in this study was 34 manufacturing companies. The research data were obtained from the annual financial reports of manufacturing companies which were sourced from the respective companies' websites and the Indonesia Stock Exchange website. The statistical tools used include factor analysis, descriptive statistics, classical assumption test, and multiple linear regression. The results of this study indicate that firm size has a significant positive effect on the financial reporting quality, while leverage and profitability are not statistically significant in affecting the financial reporting quality.
PENGARUH KUALITAS AUDIT, VOLUNTARY DAN TIMELY DISCLOSURE TERHADAP BIAYA UTANG Nadia Yuli Widyastuti; Dwi Cahyo Utomo
Diponegoro Journal of Accounting Volume 9, Nomor 3, Tahun 2020
Publisher : Diponegoro Journal of Accounting

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Abstract

The aim of this reasearch is to analyze the effect of audit quality, voluntary disclosure and timely disclosure on cost of debt, using control variable such as size, loss, and earnings variability. Cost of debt is measured using interest expense scaled by long and short therm liabilities. This research uses quantitative method by using multiple linear regression analysis. The population of this research is all company manufacturing consumer goods industry sector listed on the Indonesia Stock Exchange (BEI) in the period 2014-2018. The sample is selected using purposive sampling method and acquired 125 firms.The result showed that audit quality, timely disclosure, loss and earnings variability does not significantly influence on cost of debt. By contrast, the association between voluntary  disclosure and size significantly influenced cost of debt.
PENGARUH PENGUNGKAPAN LINGKUNGAN TERHADAP MARKET VALUE PERUSAHAAN DENGAN CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI Dyas Ariyani Putri; Dwi Cahyo Utomo
Diponegoro Journal of Accounting Volume 8, Nomor 3, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

The objective of this study are to examine: (1) The impact of environmental disclosure on market value (2) The impact of environmental disclosure on market value with corporate governance as the moderating variable. The sample of this study consists of 51 observations from non-financial companies listed in Indonesia Stock Exchange from 2015-2017. Multiple regression analysis is used to test the hypothesis in this research.The result showed that in Indonesia, environmental disclosure activities had a significant influence towards market value. This research also includes several corporate governance aspects as moderating variables were the size of the board of commissioners is proven to moderate this relationship. But, the independent board of commissioners has no significant influence on the relationship between environmental disclosure and market value.
FAKTOR-FAKTOR YANG MEMPENGARUHI EFEKTIVITAS AUDIT INTERNAL (Survei pada Perwakilan BPKP Provinsi Jawa Tengah) Afrilia Rahmayanti; Dwi Cahyo Utomo
Diponegoro Journal of Accounting Volume 8, Nomor 3, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

This research is a quantitative research that examines the effectiveness of internal audits in public sector organizations. The focus of this study is to examine factors that can affect the effectiveness of internal audit activities that have been carried out by the Representative Office of the Financial and Development Supervisory Agency of Central Java Province. These factors include the competence of internal auditors, the relationship between internal auditors and external auditors, management support, and the independence of internal auditors. The data of this study were obtained from 50 internal auditors who worked at BPKP Central Java through distributing questionnaires. Multiple regression analysis with the help of SPSS is used to examine all factors in affecting the effectiveness of internal auditors. The results of the study show that all the tested factors, namely the competence of internal auditors, the relationship between internal auditors and external auditors, support of management, and the independence of internal auditors have a significantly positive effect on the effectiveness of internal auditors.
PENGARUH PENGUNGKAPAN LAPORAN BERKELANJUTAN TERHADAP MANAJEMEN LABA Lusiana Puspita Sari; Dwi Cahyo Utomo
Diponegoro Journal of Accounting Volume 8, Nomor 3, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

The aims of this research to asses the effects of disclosure of sustainability reports on earnings management. Disclosure of sustainability reports as an independent variable measured by GRI G4. Earnings management as a dependent variable and it is measured by discretionary accruals of the modified Jones model. The selection of the research sample was carried out by using a purposive sampling method on all Indonesian non-financial companies that published sustainability reports. The number of final samples obtained was 54 consisting of 18 companies in the period 2015 to 2017. The analysis techinique in research using the panel data regression. Overall, the results of the research indicate that disclosure of sustainability reports has a negative and significant effect. So, the sustainability report disclosure by the company can reduce the existence of earnings management. In this research also involves several control variables such as the level of profitability, leverage, the board of commissaris size and the audit committee size. Leverage, the board of commissaris size, and audit committee size have a negative and insignificant influence. While the profitability  has positive and insignificant influence.
Co-Authors Afrilia Rahmayanti Angga Praditya Bill Hudha Citra Ratusan Asa Dyas Ariyani Putri Kornelius Geraldo Adrian Pratama Lusiana Puspita Sari Marita Sekar Febriandani Maulida Nur Safriani Muhamad Rifqi Muharam Muhammad Azka Aulawy Muhammad Rifki Gamma Putra Nadia Yuli Widyastuti Nimas Widanti Pernando Simamora M Siti Ulfah Apsari Rahmah