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All Journal Diponegoro Journal of Accounting Jurnal Dinamika Ekonomi dan Bisnis Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Prosiding Seminar Nasional Unimus
Dul Muid
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ANALISIS PENGARUH PERUBAHAN TARIF PAJAK PENGHASILAN SESUAI UU NO. 36 TAHUN 2008 TERHADAP PRAKTIK EARNINGS MANAGEMENT SEBAGAI MOTIVASI PENGHEMATAN PPh BADAN Endin Dwi Woro Widyawanti; Dul Muid
Diponegoro Journal of Accounting Volume 3, Nomor 3, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the differences of firm’s discretionary accrual whether before and after corporate income tax rate changes according to “UU No. 36 Tahun 2008”, from 30% to 28% in year 2009, and 25% in year 2010 with 5% added incentives for the firms which “go public” and deposited stock as minimal 40%. Over that, this study also aims to analyze how practical of earnings management by firms before and after corporate income tax rate changes for saving on taxes. The research samples were 64 manufacturing sector companies which listed in Indonesia Stock Exchange in periods 2008-2010.The analysis method in this study uses test different T-test and multiple regression analysis. Test different T-test uses paired sample T-test to examine whether there’s significant differences of discretionary accrual at before and after corporate income tax rate decreases. While paired sample T-test is used to examine how practical of earnings management by profit firms in responding to these corporate income tax rate decreases with discretionary accrual approach.The results of this research showed that in years 2009 and 2010 is proved that sample firms do the practical of earnings management by delaying the reporting income in year 2009 and bestow that income to year 2010 for getting more save on taxes. Over that, the practical of earnings management by firms in responding corporate income tax rate decreases were influenced by tax incentives, there was tax planning, and non tax incentives, there were earnings pressure and earnings bath.
PENGARUH INDEPENDENSI, MEKANISME CORPORATE GOVERNANCE, KUALITAS AUDIT, DAN MANAJEMEN LABA TERHADAP INTEGRITAS LAPORAN KEUANGAN Daniel Salfauz Tawakal Putra Putra; 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 obtain empirical evidence about the effect of independence, corporate governance mechanisms (institutional ownership, managerial ownership, audit committees, independent commissioners), audit quality and earnings management for the integrity of financial statements in manufacturing companies in Indonesia. Integrity of financial statements is defined as the extent to which the financial statements show a true and honest information. Independent variables used in this study is the independence, corporate governance mechanisms are analyzed by institutional ownership, managerial ownership, audit committees, independent commissioners, audit quality and earnings management. Dependent variable used in this study is the integrity of financial statements analyzed by conservatism, in observation from 2008-1010. This study uses 40 manufacturing companies listed on the Stock Exchange in 2008 through 2010. Samples obtained using a purposive sampling method. The research data were analyzed with multiple linear regression analysis. The study is an independent commissioner, managerial ownership and institutional ownership did not significantly affect the integrity of financial statements. As for independence, audit committee, audit quality and earnings management significantly affect the integrity of the financial statements.
PENGARUH KEAKTIFAN KOMITE AUDIT DAN KEBERADAAN AUDITOR EKSTERNAL BIG FOUR TERHADAP MANAJEMEN LABA Fadhykarastika Ananda Putri; Dul Muid
Diponegoro Journal of Accounting Volume 3, Nomor 2, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine impact of activeness of the audit committee, the Big Four existence, and the combination between activeness of the audit committee and the Big Four existence on earnings management, in manufacturing company for period of 2010-2012, which are registered on the Indonesian Stock Exchange.            This study using secondary data from annual report and financial report. Research variable being used earnings management (DACC), activeness of the audit committee (FM), the Big Four existence (BF), and the combination between activeness of the audit committee and the Big Four existence (FM_BF). First by performs ordinary least square regression analysis to find the discretionary accrual (DACC). Subsequently performed descriptive statistics, correlation, and ordinary least square regression analysis to test each hypothesis.            The results of this study indicate that the activeness of the audit committee can decrease earnings management but not significantly, meanwhile the Big Four existence in firm can decrease earnings management significantly. However, the combination effect between activeness of the audit committee and the Big Four existence indicate potential increase in earnings management but not significantly.
ANALISIS PENGARUH FAKTOR-FAKTOR FUNDAMENTAL RASIO KEUANGAN TERHADAP PERUBAHAN HARGA SAHAM Daniarto Raharjo; Dul Muid
Diponegoro Journal of Accounting Volume 2, Nomor 2, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

This research aims to analyze and check the influence of some fundamental factor of financial ratios that can be used to make prediction of the share price changes. The variables studied in this research were return on equity (ROE), return on asset (ROA), debt to equity ratio (DER), current ratio (CR), earning per share (EPS) and book value per share (BVS). This research used quantitative method by collecting secondary data from financial statement of non financial companies listed in LQ 45 index during the period 2007-2011 in Indonesia Stock Exchange (IDX). These data are tested with an analysis model using multiple linear regression. This analysis aims to determine the relation level of independent variables impact on dependent variable. The result of research indicated that fundamental variables represented on financial ratio ROE, ROA, DER, CR, EPS, and BVS simultaneously have significant effect on share price changes. Based on t-test result, separately showed only variable CR have significant effect on share price changes while other variables have no significant effect. The prediction ability from six variables to share price changes equal to 11,8% as shown by level of adjusted R Square 0,118 while the rest 88,2% influenced by other dissimilar factor which is not attempted into research model.
PENGARUH CURRENT RATIO, DEBT EQUITY RATIO, DEBT ASSET RATIO, DAN PERPUTARAN MODAL KERJA TERHADAP RETURN ON ASSET PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2010 – 2012 Alfarizi Cahya Utama; Dul Muid
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 factors that affect disclosure Return on Assets, namely: current ratio, debt equity ratio, debt-asset ratio and working capital turnover.The sample used is secondary data from the Indonesia Stock Exchange (IDX) Annual Report which manufacturing firms listed on the Indonesia Stock Exchange in 2010-2012. The samples were selected using purposive sampling methods and sample that meets the criteria. This study uses the classical assumption test, test the feasibility of the model, multiple regression analysis and statistical t test.These results indicate that the variable current ratio and debt equity ratio effect on return on assets, while the debt-asset ratio and variable working capital turnover showed no effect on return on assets.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PERUSAHAAN MELAKUKAN AUDITOR SWITCHING SECARA VOLUNTARY Novia Retno Astrini; Dul Muid
Diponegoro Journal of Accounting Volume 2, Nomor 3, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

Auditor independence is the key for the auditor when they performing their duties. To avoid the unwanted things related the auditor independence, the company should make an action to do mandatory auditor switching. But, there are several company that do a voluntary auditor switching. This study aim to find empirical evidence on the factor affect the manufacturing companies listed on BEI such as reputation, management changes, financial distress, accountant opinion, and audit tenure to do a voluntary auditor switching. The data used in this research are the companies listed on BEI during 2009-2012. A total of 32 manufacturing companies are used as the sample. The results of this research indicate that the independent variables that affect the voluntary auditor switching is audit tenure. While the other independent variables such as auditor reputation, management changes, financial distress, and accountant opinion does not affect the voluntary auditor switching.
PENGARUH KEPEMILIKAN MANAJERIAL, KEPEMILIKAN INSTITUSIONAL, KEBIJAKAN DIVIDEN, LEVERAGE, DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN Riza Bernandhi; Dul Muid
Diponegoro Journal of Accounting Volume 3, Nomor 1, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to look at the factors that can affect the value of the company . This study is a replication of a previous study belongs Borolla ( 2011) . In Borolla research ( 2011) , the independent variables studied are managerial and institutional ownership structure . Differences in this study with previous studies is the addition of another independent variable that allegedly helped influence the value of the company dividend policy , leverage , and firm size. The population in this study are all companies listed on the Indonesia Stock Exchange ( BEI ) in 2010-2012 . Sampling is done by using purposive sampling and analytical methods used is multiple regression analysis . The results showed that the value of the company is not affected by the structure of managerial ownership , institutional ownership and dividend policy . Enterprise value is more influenced by the leverage factor and the size of the company . The implications of this research enterprise must consider the factors which make the enrichment is more interested investors to invest in a company that values the company can be improved 
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PELAPORAN KEUANGAN PERUSAHAAN MELALUI WEBSITE PERUSAHAAN Novita Nisa Keumala; Dul Muid
Diponegoro Journal of Accounting Volume 2, Nomor 3, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

Financial reporting is one of the most important information for investors. The development of communications technology so rapidly the company can be utilized to deliver the information needed by investors to more easily and quickly. This study aims to examine the factors that affect the company's financial reporting on the Internet by non-financial companies in the personal website of the company. The variables used in this research are firm size, profitability, industry type, leverage,  outside ownership and systematic risk. This research was conducted by a survey of non-financial companies listed on the Indonesia Stock Exchange in 2011. Technique sampling was used is stratified random sampling. The Hypothesis was examined by logistic regression. The results showed that only the firm size  is positively related on corporate IFR practices and Profitability is negatively related on corporate IFR practices. While other variables, namely, industry type, leverage, outside ownership and systematic risk is not significant. 
ANALISIS FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP PRAKTIK PERATAAN LABA (Studi Pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2007—2010) Dina Rahmawati; 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 the factors that influence income smoothing using a sample of 81 manufacturing companies listed on the Indonesian Stock Exchange within a period of four years beginning in 2007 until 2010 with the selection method of purposive judgment sampling. Eckel index used to classify companies that do or do not practice income smoothing. The variables used in this study is the size of the company, net profit margin, and debt to equity ratio. Statistical analysis used in this study was to statistically test using descriptive statistics and logistic regression models through multivariate testing. The results of classification showed a income smoothing practices by public companies on the Indonesian Stock Exchange. In the multivariate analysis for the three independent variables, only variables of firm size that have a significant effect on the practice of income smoothing. While the net profit margin and debt to equity ratio does not significantly influence the practice of income smoothing.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI CARBON EMISSION DISCLOSURE PADA PERUSAHAAN DI INDONESIA (Studi Empiris pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Periode 2010-2012) Richatul Jannah; Dul Muid
Diponegoro Journal of Accounting Volume 3, Nomor 2, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aimed to obtain empirical evidence about the influence of Media Exposure, type of industry, profitability, company’s size, environmental performance, company’s  Leverage to the extent of emission carbon disclosure in Indonesia companies. To measure the extent of carbon emission disclosure used checklist that was developed based on the information request sheets provided by the carbon disclosure project (CDP). The population of this study was all companies listed in Indonesia Stock Exchange (ISX) in 2010-2012. Sample of this study was non financial companies listed in Indonesia Stock Exchange (ISX) in 2010-2012 used purposive sampling method. There were 35 companies in 2010, 37 companies in 2011, 37 companies in 2012 which fulfilled criterion as the research sample. The classical assumpstion was used for data analysis and regression analysis for testing hypothesis. The results of this study showed that Media Exposure, type of industry, profitability, firm size, and companies’ Leverage significantly influence to the extent of carbon emission disclosure. Meanwhile environmental performance had no significantly influence to to the extent of carbon emission disclosure.
Co-Authors Alfarizi Cahya Utama As Syifa Nurillah Daniarto Raharjo Daniel Salfauz Tawakal Putra Putra Desriana Nurul Qudriah Diah Meani R.M.D Dimas Kusuma Adi Dina Rahmawati Endin Dwi Woro Widyawanti Fadhykarastika Ananda Putri Fatimah Zahrah Firman Dwi Laksono Marissa Ayu Saputri Mochammad Ardani MUCHAMAD SYAFRUDDIN Muhammad Jauhan Irfana Nikku Dwiky Prastomo Novia Retno Astrini Novita Nisa Keumala Purbayu Budi Santosa Reza Minanda Richatul Jannah Riza Bernandhi St. Dwiarso Utomo Tri Jatmiko Wahyu Prabowo Wisnu Mawardi Zaky Machmuddah