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INDONESIA
JURNAL AKUNTANSI
Published by INSTITUT BISNIS DAN INFORMATIKA KWIK KIAN GIE
ISSN : 20897219     EISSN : 24774782     DOI : 10.46806
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
Jurnal Akuntansi berfokus pada penelitian yang berkaitan dengan akuntansi dan keuangan yang relevan dengan pengembangan teori dan praktik akuntansi di Indonesia. Jurnal Akuntansi mencakup berbagai pendekatan penelitian, yaitu: metode kuantitatif dan kualitatif. Fokus Jurnal Akuntansi memiliki beberapa tema, topik, dan aspek akuntansi, seperti: 1. Akuntansi Keuangan; 2. Perpajakan; 3. Auditing; 4. Akuntansi Manajemen.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 8 Documents
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Search results for , issue "Vol 9 No 2 (2020): Edisi Agustus" : 8 Documents clear
DETERMINAN PEMILIHAN KANTOR AKUNTAN PUBLIK (KAP) Febby; Sugi Suhartono
Jurnal Akuntansi Vol 9 No 2 (2020): Edisi Agustus
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Institut Bisnis dan Informatika Kwik Kian Gie

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46806/ja.v9i2.758

Abstract

Abstract In the process of maximizing the value of the company, a conflict of interest between the manager and the shareholders often arises, which is often called an agency problem. This happens because managers prioritize the opposite interests, ownership does not like the personal interests of managers because what managers do will add costs to the company so that it will cause a decrease in corporate profits. Therefore, companies need a corporate monitoring function through external auditors that are used by company managers to reduce agency problems that arise in the company and reduce fraud in the presentation of the company's financial statements. Therefore, this study discusses the factors that can influence the decisions of public accounting firms such as institutional share ownership, managerial stock ownership, largest shareholding, company size, independent commissioners and leverage. The sample in this study consisted of 135 manufacturing companies. Sampling was done by purposive sampling method. The analytical method used is logistic regression analysis using SPSS 20. The conclusion from the results of the analysis in this study is that the largest shareholding has a positive interest in the selection of a public accounting firm. Keywords: Selection of Public Accounting Firm, Independent Commissioner, Institutional Ownership, Managerial Ownership, Largest Share Ownership, Company Size, Leverage. References: Alfian, N., & Suryansyah, A. (2017). "Pengaruh Efektivitas Komite Audit, Ukuran Perusahaan dan Leverage terhadap Pemilihan Auditor Eksternal." Jurnal Akuntansi Dan Investasi, Vol. 2, No. 2, p. 82–93. Anggraeni, O. L., & Ghofar, A. (2013). "Pengaruh Struktur Kepemilikan Dan Mekanisme Tata Kelola Korporat Terhadap Pemilihan Auditor Eksternal Berkualitas." Arens, A., A., R., J. Elder dan M., S., B. (2014). "Auditing Dan Jasa Assurance", Alih bahasa oleh Heran Wibowo, Jakarta: Penerbit Erlangga Cholifah, A. (2011). "Pengaruh Mekanisme Corporate Governance Terhadap Pemilihan Auditor Eksternal." Jurnal ULTIMA Accounting, Vol. 3, No. 1, p. 46–65. Darmadi, S. (2012). "Ownership Concentration, Family Control, and Auditor Choice: Evidence from an Emerging Market." SSRN Electronic Journal, No. 2, p. 1–42. Dewi, C. I. R. S., & Ratnadi, N. M. D. (2014). "Faktor-Faktor Yang Mempengaruhi Pemilihan Kantor Akuntan Publik Pada Industri Manufaktur Di Bursa Efek Indonesia," E-Jurnal Akuntansi Univesitas Udayana Vol. 8.1, p. 187–199. Dewi, C. I. R. S., Surya, L. P. L. S., & Suindari, N. M. (2019). "Pengaruh Leverage Dan Kepemilikan Institusional Pada Pemilihan Jasa Audit Eksternal (Studi Pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia)" Vol. 18, No. 1, p. 26–32. Eisenhardt, K. M. (1989). "Agency Theory : An Assessment and Review," Vol. 14, No. 1, p. 57–74. Fitriyani, N. M. D., & Erawati, N. M. A. (2016). "Good Corporate Governance Dan Karakteristik Perusahaan Pada Pemilihan Auditor Eksternal." E-Jurnal Akuntansi, Vol. 15, No. 1, p. 229–256. Ghozali, imam. (2016). "Aplikasi Analisis Multivariete Dengan Program IBM SPSS 23" (Edisi 8). Semarang: Universitas Diponegoro. Habeahan, M. S., & Habibi Z, M. R. (2017). "Analisis Mekanisme Corporate Governance dan Tipe Kepemilikan Perusahaan Terhadap Pemilihan Auditor Eksternal." Jurnal Mediasi Unimed, Vol. 6, No. 2, p. 73-93 Jensen, M. C., & Meckling, W. H. (1976). "Theory of The Firm Manajerial Behaviour, Agency Cost and Ownership structure." Journal of Financial Economics, No. 3, p 305–360. Knechel, W. R., Niemi, L., & Sundgren, S. (2008). "Determinants of Auditor Choice: Evidence from a Small Client Market." International Journal of Auditing, Vol. 12, No. 1, p. 65–88. Lennox, C. (2005). "Management ownership and audit firm size." Contemporary Accounting Research, Vol. 22, No.1, p. 205–227. Maharani, D. (2012). "Analisis Mekanisme Corporate Governance Perusahaan Terhadap Pemilihan Auditor Eksternal", p. 1–34. Maharani, D. A., & Pinasti, M. (2018). "Corporate Governance dan Pemilihan Auditor." Vol. 20, No. 3. Markali, O. E., & Rudiawarni, F. A. (2012). "Hubungan Mekanisme Corporate Governance dengan Pemilihan Auditor pada Badan Usaha", Vol. 1, No. 1, p. 1–17. Murhadi, W. R. (2009). "Good Corporate Governance and Earning Management Practices: An Indonesian Cases". Nafasati P, F., & Indudewi, D. (2015). "Pengaruh Mekanisme Internal Corporate Governance Terhadap Pemilihan Auditor Eksternal." Jurnal Dinamika Sosial Budaya, Vol. 17, No. 1. Putra, D. (2014). "Pengaruh Mekanisme Corporate Governance Terhadap Pemilihan Auditor Eksternal." Proseding Seminar Bisnis dan Teknologi. p. 148–159. Republik Indonesia (2008). Peraturan Menteri Keuangan, (2008) "Nomor: 17/PMK.01/2008 Tentang Jasa Akuntan Publik" Rosita, L., Respati, N. W., & Sondakh, A. G. (2015). "Pengaruh Kepemilikan Asing , Komisaris Independen, Efektivitas Komite Audit, Ukuran Perusahaan dan Leveragge Terhadap Pemilihan Auditor Eksternal." Simposium Nasional Akuntansi Vol. XX, No. 2, p. 1–18. Setiawan, A. S., & Karsana, Y. W. (2015). "Faktor Representasi Stock Holder dan Debt Holder Berpengaruh terhadap Keputusan Pemilihan Auditor Berkualitas." Jurnal Akuntansi, Vol. XIX, No. 03, p. 326–339. Trisnawati, I. T. A. (2015). "Faktor Determinan Pemilihan Auditor Eksternal Yang Berkualitas." Jurnal Bisnis Dan Akuntansi, Vol. 17, No. 2, p. 112–124. Zureigat, Q. M. (2011). "The Effect of Ownership Structure on Audit Quality: Evidence from Jordan." International Journal of Business and Social Science, Vol. 2, No. 10, p. 38–46.
EFFECTIVE TAX RATE DAN FAKTOR -FAKTOR YANG MEMENGARUHI Gloria; Prima Apriwenni
Jurnal Akuntansi Vol 9 No 2 (2020): Edisi Agustus
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Institut Bisnis dan Informatika Kwik Kian Gie

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46806/ja.v9i2.759

Abstract

Effective Tax Rate is the actual tax rate that must be paid by the company compared to the profit generated by the company. The company owners will encourage management to take tax aggressive actions to reduce the tax burden that arises. This study discusses whether company size, leverage and profitability are the dependent variables that can affect the effective tax rate as proxied by ETR as independent variables. The theory that underlies this research is agency theory, which discusses the relationship between owner and management where there is a conflict of interest between the two parties who want to prosper themselves, and political cost theory in which companies minimize costs to increase profits. This study uses observation techniques towards Secondary data obtained from annual financial reports and audited financial reports of manufacturing companies listed on the Indonesia Stock Exchange 2016-2018. The sample of this study were 59 manufacturing companies listed on the Indonesia Stock Exchange. The sampling technique in this study using judgment sampling. Testing data with classical assumptions and using multiple regression analysis with SPSS version 24. Keyword: Effective Tax Rate, Size, Leverage, Profitability. References: Ambarukmi, Khusniyah Tri., Nur Diana (2017), Pengaruh Size, Leverage, Profitabilitas, Capital Intensity dan Activity Ratio Terhadap Effective Tax Rate (Studi Empiris Pada Perusahaan LQ-45 Yang Terdaftar Di BEI Selama Periode 2011- 2015). Jurnal Ilmiah Riset Akuntansi, Vol.6 , p13–26. Ardyansah, Danis dan Zulaikha (2014), Pengaruh Size , Leverage , Profitability , Capital Intensity Ratio dan Komisaris Independen Terhadap Effective Tax Rate. Diponogoro Journal of Accounting, Vol.3, p1–9. Bursa Efek Indonesia, diakses 6 Desember 2020, idx.co.id. Batmomolin, Salestina. (2018). “Analisis Leverage , Firm Size , Intensitas Aset Tetap Dan Intensitas Persediaan Terhadap Tarif Pajak Efektif (Pada Perusahaan Kmia Terdaftar Di Bursa Efek Indonesia Tahun 2012-2017). Jurnal Ilmiah Buletin Ekonomi, Vol 22, p36-42. Daftar Perusahaan Manufaktur, diakses 6 Desember 2020, sahamok.com Ghozali, Imam. (2016). Aplikasi Analisis Multivariete Dengan Program IBM SPSS 23. Semarang: Penerbit Universitas Diponegoro. Hery, (2015), Pengantar Akuntansi and Comprehensive Edition, Indonesia: Gramedia Widiasarana Indonesia. Imelia, Septi. (2015). Analisis Faktor Yang Mempengaruhi Manajemen Pajak Dengan Indikator Tarif Pajak Efektif (ETR) Pada Perusahaan Lq45 yang Terdaftar Dalam Bursa Efek Indonesia Tahun 2010-2012. Jom FEKON, Vol 2, p1-15. Kasmir (2018), Analisis Laporan Keuangan, Edisi Kesebelas, Depok : Penerbit PT RajaGrafindo Persada. Kurniasari, Erni., Listiawati. (2019). Profitabilitas Dan Leverage Dalam Mempengaruhi Effective Tax Rate. Jurnal Manajemen, Vol 9 p17-29. Kurniawan, Indra Suyoto. (2019). Analisis Faktor Yang Mempengaruhi Manajemen Pajak Dengan Indikator Pajak Efektif. Fakultas Ekonomi dan Bisnis Universitas Mulawarman, Samarinda 16(2), p213–221. Putri, Amanda Nur., Gunawan. (2017). Pengaruh Size , Profitability , Dan Liquidity Terhadap Effective Tax Rates ( ETR ) Bank Devisa Periode 2010 – 2014. Jurnal Keuangan dan Perbankan, Vol 14, No 1, p18-28. Putri, Citra Lestari., Lautania, Maya Febrianty. (2016). Pengaruh Capital Intensity Ratio, Inventory Intensity Ratio, Ownership Structure Dan Profitability Terhadap Effective Tax Rate (ETR) (Studi Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2011-2014). Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi (JIMEKA), Vol 1, No 1, p101-119. Putri, Khurin’in Kurnia. (2017). Pengaruh Corporate Governance, Ukuran Perusahaan, Rasio Hutang Dan Profitabilitas Terhadap Tarif Pajak Efektif. JOM Fekon, Vol 4, No 1, p1501–1515. Republik Indonesia (2007), Undang-Undang nomor 28 tahun 2007 Undang-Undang tentang Perubahan Ketiga Atas Undang-Undang Nomor 6 Tahun 1983 Tentang Ketentuan Umum dan Tata Cara Perpajak, Sekretariat Negara Republik Indonesia (2008), Undang-Undang nomor 36 tahun 2008 Undang-Undang tentang Perubahan Ketiga Atas Undang-Undang Nomor 7 Tahun 1983 Tentang Pajak Penghasilan, Sekretariat Negara Richardson, Grant., Lanis, Roman (2007) Determinants of the Variability in Corporate Effective Tax Rates and Tax Reform : Evidence from Australia, Journal of Accounting and Public Policy 26, p689–704. Rodriguez, Fernandez Elena., Arias, Martinez Antonio (2012), Size and Other Determinants of Corporate Effective Tax Rates in US Listed Companies, International Research Journal of Finance and Economics, No.9, p160-165 Susilowati, Yeye., Ratih Widyawati., dan Nuraini (2018). Pengaruh Ukuran Perusahaan, Leverage, Profitabilitas, Capital Intensity Ratio Dan Komisaris Independen Terhadap Effective Tax Rate (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar Di Bursa Efek Indonesia pada Tahun 2014-2016). Prosiding SENDI_U, p796–804. Waluyo (2017), Perpajakan Indonesia, Edisi Keduabelas, Jakarta: Penerbit Salemba Empat. Wati, Putri., Sri Ruwanti, dan Fatahurrazak (2018). Pengaruh Chief Financial Officer Expert Power, Chief Financial Officer Political Power, Leverage, Profitability Dan Intensitas Persediaan Terhadap Tarif Pajak Efektif Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2013-2016. Jurnal Ekonomi Fakultas Ekonomi Universitas Maritim Raja Ali Haji, p1–20.
PENGARUH BIAYA AUDIT TERHADAP KUALITAS AUDIT DAN DETERMINAN BIAYA AUDIT Nunung Nuryani
Jurnal Akuntansi Vol 9 No 2 (2020): Edisi Agustus
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Institut Bisnis dan Informatika Kwik Kian Gie

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46806/ja.v9i2.760

Abstract

Financial information is one of the important information in decision making. However, many cases of fraud committed by management so that the information in the financial statements cannot be relied upon in decision making. Therefore, the auditor's job is to ensure that the company's financial statements are represented correctly (faithful representation) so that financial statement information becomes more quality and useful in making decisions. So this study aims to examine the effect of audit fee on audit quality. In addition, this study also examines important determinants of audit costs, namely company size, profitability, audit risk, complexity, and firm size. By using the purposive sampling method, samples of the financial and manufacturing industry in 2010-2017 used are 39 firms per year. This sample is used to examine the effect of audit fee on audit quality and the determinant of audit fee using simple linear regression analysis and multiple linear regression analysis. The result of this research shows that audit fees have a significant positive effect on audit quality. In addition, this study shows that firm size, complexity, and firm size are important determinants that determine audit fee. However, profitability and audit risk have not been proven to explain audit fees. Keywords: Audit Quality, Audit Fee, Firm Size, Profitability, Audit Risk, Complexity, Auditor Size Referencens: Al-Harshani, Meshari O. (2008), The pricing of audit services: Evidence from Kuwait. Managerial Auditing Journal, 23(7), 685–696. Al-Thuneibat, Ali. Abedalqader, Ream Tawfiq Ibrahim Al Issa, & Rana Ahmad Ata Baker, (2011), Do audit tenure and firm size contribute to audit quality? Empirical evidence from Jordan. Managerial Auditing Journal, 26(4), 317–334. Arens, Alvin A., Randal J. Elder,. Mark S. Beasley (2014), Auditing and Assurance Services: An Integrated Approach. United States: Pearson Education, Inc. Association of Certified Fraud Examiners (2018), Report to the Nations: 2018 Global Study on Occupational Fraud and Abuse, United States: ACFE. Bhandari, L. C. (1988), Debt/Equity Ratio and Expected Common Stock Returns : Empirical Evidence. The Journal of Finance, 43(2), 507–528. Bowerman, Bruce L., Richard T. O'Connell, Emily S. Murphree (2017), Business Statistics in Practice, Eighth Edition, New York: McGraw Hill Education. Brealey, Richard A., Myers, Stewart C. (2000), Principles of Corporate Finance, Boston: McGraw Hill Companies, Inc. Carey, P. J. (2008), The Benefits of Services Provided by External Accountants to Small and Medium Sized Enterprises. Carey, P., & Simnett, R. (2006), Audit partner tenure and audit quality. Accounting Review, 81(3), 653–676. Castro, Walther Bottaro de Lima, Ivam Ricardo Peleias, & Glauco Peres da Silva (2015), Determinants of Audit Fees: A Study in the Companies Listed on the BM&FBOVESPA, Brasil. Revista Contabilidade & Finanças, 26(69), 261–273. Chen, C. (2008), Audit Partner Tenure , Audit Firm Tenure , and Discretionary Accruals : Does Long Auditor Tenure Impair Earnings Quality ?, 25(2), 415–445. Cooper, D. R., & Schindler, P. S. (2014), Business Research Methods (Twelfth Edition). New York: McGraw-Hill/Irwin. DeAngelo, L. E. (1981), Auditor size and audit quality. Journal of Accounting and Economics, 3(3), 183–199. Dechow, Patricia. M., Richard. G. Sloan, & Amy P. Sweeney (1995), Detecting Earnings Management. The Accounting Review. DeFond, M., & Zhang, J. (2014), A review of archival auditing research. Journal of Accounting and Economics, 58(2–3), 275–326. Deis, Donald R., & Gary Giroux (1996), The effect of auditor changes on audit fees, audit hours, and audit quality. Journal of Accounting and Public Policy, 15(1), 55–76. Eilifsen, Aasmund, Jr William F Messier, Steven M Glover, Douglas F Prawitt (2014), Auditing & Assurance Services, Third Edition, London: McGraw-Hill. Ettredge, Michael., Elizabeth Emeigh Fuerherm, & Chan Li (2014), Fee pressure and audit quality. Accounting, Organizations and Society, 39(4), 247–263. Ferri, Michael G., & Wesley H. Jones (1979), Determinants of financial structure: a new methodological approach. The Journal of Finance, 34(3), 631–643. Francis, Jere. R. (2011), A Framework For Understanding And Researching Audit Quality. Auditing, 30(2), 125–152. Ghozali, H. Imam (2016), Aplikasi Analisis Multivariete dengan Program IBM SPSS 23, Edisi ke-8, Semarang: Badan Penerbit Universitas Diponegoro. Gitman, Lawrence J., Chad J. Zutter (2012), Principles Of Managerial Finance (Thirteenth). United States: Lawrence J. Gitman. Hoitash, Rani., Ariel Markelevich, & Charles A. Barragato (2007), Auditor fees and audit quality. Managerial Auditing Journal, 22(8), 761–786. Horngren, Charles T., L. Sundem, John A. Elliott (1999), Introduction to Financial Accounting, Seventh Edition, New Jersey: Prentice-Hall,Inc. Ikatan Akuntansi Indonesia (2017), Standar Akuntansi Keuangan (SAK), Jakarta: IAI International Accounting Standard Board (2018), The Conceptual Framework for Financial Reporting 2018. London : IASB. Jan, Chyan Long (2018), An effective financial statements fraud detection model for the sustainable development of financial markets: Evidence from Taiwan. Sustainability (Switzerland), 10(2). Jensen, Michael C., & William H. Meckling (1976), Theory Of The Firm : Managerial Behavior , Agency Costs And Ownership Structure, 3, 305–360. Joshi, P. L., & Hasan AL-bastaki (2000), Determinants of Audit Fees : Evidence from the Companies Listed in Bahrain, 138(November 1999), 129–138. Jubb. (1996), Audit fee determinants: The plural nature of risk. Managerial Auditing Journal, 11(3), 25–40. Kieso, Donald E., Jerry J. Weygandt, & Paul D. Kimmel (2013), Financial Accounting IFRS Edition. United States: John Wiley & Sons, Inc. Kieso, Donald E, Jerry J Weygandt, Terry D Warfield (2018), Intermediate Accounting: IFRS Edition Third Edition, United States: John Willey & Sons, Inc. Kikhia, Hassan Yahia (2014), Determinants of Audit Fees: Evidence from Jordan. Accounting and Finance Research, 4(1), 42–53. Knechel, Robert W., & Ann Vanstraelen (2007), The Relationship between Auditor Tenure and Audit Quality Implied by Going Concern Opinions. AUDITING: A Journal of Practice & Theory, 26(May), 113–131. Knechel, W. Robert, Gopal V. Krishnan, Mikhail Pevzner, Lori B Shefchik, & Uma K. Velury (2013), Audit quality: Insights from the academic literature. Auditing, 32(SUPPL.1), 385–421. Konrath, Larry F. (2002), Auditing A Risk Analysis Approach, Fifth Edition, South Western. Kusharyanti (2013), Analysis of the Factors Determining the Audit Fee. Journal of Economics, Business, and Accountancy | Ventura, 16(1), 147–160. Lennox, C. (1999), Are large auditors more accurate than small auditors? 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(2017), Determinants of Audit fees in a Developing Economy: Evidence from Ghana. International Journal of Academic Research in Business and Social Sciences, 7(11). Newton, Nathan J., Dechun Wang, & Michael S. Wilkins (2013), Does a lack of choice lead to lower quality? evidence from auditor competition and client restatements. Auditing, 32(3), 31–67. Nikkinen, J., & Petri Sahlström (2004), Does Agency Theory Provide a General Framework for Audit Pricing ? International Journal of Auditing, 8, 253–262. Ohidoa, T., & Okun, O. O. (2018), Firms Attributes and Audit Fees in Nigeria Quoted Firms. International Journal of Academic Research in Business and Social Sciences, 8(3), 685–699. Pham, Ngoc Kim, Hung Nguyen Duong, Tin Pham Quang, & Nga Ho Thi Thuy (2017), Audit Firm Size, Audit Fee, Audit Reputation and Audit Quality: The Case of Listed Companies in Vietnam. Asian Journal of Finance & Accounting, 9(1), 429. 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KAJIAN FAKTOR - FAKTOR YANG MEMPENGARUHI KETEPATAN WAKTU PELAPORAN KEUANGAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2016 - 2018 Yustina Triyani; Arihadi Prasetyo
Jurnal Akuntansi Vol 9 No 2 (2020): Edisi Agustus
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Institut Bisnis dan Informatika Kwik Kian Gie

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46806/ja.v9i2.761

Abstract

The Financial Services Authority (OJK) has issued regulation No. 29 / POJK.04 / 2016 concerning Issuer Annual Report, in which the issuer is required to submit an annual report to the OJK no later than four months after the financial year ends. Issuers who are late in submitting financial reports will be subject to sanctions in the form of fines and other sanctions, however, there are still some companies that are late in submitting their financial reports. This research was conducted to analyze the factors that influence the timeliness of financial reporting. There are three (3) theories that underlie this research, namely agency theory, signal theory, and compliance theory. There were 27 sample companies with research years from 2016 - 2018 so that the total data were 81. The results of the pooling test showed that the data could be tested at once (passed the test), The overall fit test shows that the model is fit with the data and the results of hypothesis testing with an alva of 0.05 indicate that only the solvency variable has the hypothesis accepted. Meanwhile, for other variables, the hypothesis cannot be proven. The results of this study concluded that: there is insufficient evidence that the independent commissioner, audit committee, managerial ownership, institutional ownership, profitability and audit quality variables affect the timeliness of financial reporting. However, there is sufficient evidence that the higher the solvency, the less likely financial reporting is to be on time. The results of this study concluded that: there is insufficient evidence that the independent commissioner, audit committee, managerial ownership, institutional ownership, profitability and audit quality variables affect the timeliness of financial reporting. However, there is sufficient evidence that the higher the solvency, the less likely financial reporting is to be on time. The results of this study concluded that: there is insufficient evidence that the independent commissioner, audit committee, managerial ownership, institutional ownership, profitability and audit quality variables affect the timeliness of financial reporting. However, there is sufficient evidence that the higher the solvency, the less likely financial reporting is. References: Adiman, Raja Multi K. (2018), Pengaruh Profitabilitas, Leverage, Ukuran Perusahaan, Outsider Ownership, dan Reputasi KAP Terhadap Ketepatan Waktu Penyampaian Laporan Keuangan (Studi Empiris pada Perusahaan Trade, Services, and Investment yang Terdaftar di Bursa Efek Indonesia 2014-2016). Jom Feb, Volume 1 No. 1, 1-15. Adiraya, I., & Nur Sayidah (2018). Pengaruh Ukuran Perusahaan, Profitabilitas, Solvabilitas, dan Opini Auditor terhadap Audit Delay. 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Meckling (1976), Theory of The Firm: Managerial Behavioragency and Ownership Structure. Journal of Financial Economics, Volume 3, 305–360. Kasmir, Dr. (2019), Analisis Laporan Keuangan, Depok: PT Rajagrafindo Persada. Kieso, Donald E., Jerry J. Weygandt, & Terry D. Warfield (2017), Akuntansi Keuangan Menengah, Volume 1, Jakarta: Salemba Empat. Kristiantini, M. D., & I Ketut Sujana (2017). Pengaruh Opini Audit, Audit Tenure, Komisaris Independen, dan Kepemilikan Manajerial pada Ketepatwaktuan Publikasi Laporan Keuangan. Jurnal Akuntansi, 20, 729–757. Lumbantoruan, A. F., & Septony B. Siahaan (2018). Pengaruh Profitabilitas, Likuiditas, Ukuran Perusahaan, Umur Perusahaan, Reputasi KAP, dan Kepemilikan Manajerial terhadap Ketepatan Waktu Pelaporan Keuangan pada Perusahaan Otomotif dan Komponen yang Terdaftar di Bursa Efek Indonesia Periode 2012-2016. Jurnal Ilmiah Simantek, 2(3), 66-80. Mahendra, I. B. K. Y., & I Nyoman W. A. Putra (2014). 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PENGARUH LEVEL DIVERSIFIKASI, JUMLAH SEGMEN, DAN JENIS SEKTOR INDUSTRI TERHADAP KINERJA PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2016 – 2018 Felicia; Rizka Indri Arfianti
Jurnal Akuntansi Vol 9 No 2 (2020): Edisi Agustus
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Institut Bisnis dan Informatika Kwik Kian Gie

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46806/ja.v9i2.762

Abstract

The high competition in the business world with many competitors has forced the company to develop its business, one of them by diversification. This study aims to investigate the influence of diversification level, segment numbers, and industrial sector types on firm performance measured by the excess value. The theory underlying this research is agency theory, which describes the relationship between the company owner with the company management, The number of samples of this study are 333 companies from miscellaneous industry sector, and consumer goods sector, and basic industry and chemicals sector listed on the Indonesia Stock Exchange throughout 2017 – 2018. The results showed that data can be pooled for 3 years, all classic assumption tests are fulfilled, and partial regression coefficient test found that variable diversification level and variable number of segments > 0.05, then Ho1 and Ho2 rejected, while type of miscellaneous industry sector and Type of consumer goods sector <0.05, then Ho3 and Ho4 received. The conclusion showed that variable diversification level and variable number of segments has not sufficient evidence of negative effect on excess value, while type of miscellaneous industry sector and Type of consumer goods sector sufficient evidence of negative effect on excess value. Keywords: Firm Performance, Diversification Level, Number of Segments, and Industrial Sector. References: Amyulianthy, R., & Nuraini, Sari. (2013), “Pengaruh Diversifikasi Terhadap Kinerja Perusahaan”, Binus Business Review, Vol.4, no.1, pp.215–230. Berger, P. G., & Eli, O. (1995), “Diversification’s Effect on Firm Value”, Journal of Financial Economics, Vol.37, pp.39–65. Bowerman, B. L., O’Connell, R. T., & Murphree, E. S. (1979), Business Statistics in Practice, Edisi 7, New York: McGraw-Hill/Irwin. Chandra, D., & Triyani, Y. (2015), “Pengaruh Level Diversifikasi, Leverage, Return On Asset, Umur Perusahaan, Dan Sektor Industri Terhadap Nilai Perusahaan Yang Terdaftar Di BEI Periode 2009-2011”, Jurnal Akuntansi Manajemen, Vol.4, no.2, pp.66–84. Cooper, D. R., & Schindler, P. S. (2013), Business Research Methods, Edisi 12, New York: McGraw-Hill. 'Diversifikasi Usaha, Unilever Masuk Bisnis Saus Sambal' (2018), CNBC Indonesia, 28 September, diakses 9 Oktober 2019, https://www.cnbcindonesia.com/market/20180928100757-17-35152/diversifikasi-usaha-unilever-masuk-bisnis-saus-sambal Ghozali, I. (2013), Aplikasi Analisis Multivariette Dengan Program IBM SPSS 23, Edisi 8, Semarang: Badan Penerbit Universitas Diponegoro. Gujarati, D., & Dawn, P. (2009), Basic Econometrics, Edisi 4, New York: McGraw-Hill. Harto, P. (2005), “Kebijakan Diversifikasi Perusahaan Dan Pengaruhnya Terhadap Kinerja: Studi Empiris Pada Perusahaan Publik Di Indonesia”, SNA VIII Solo, pp.297-307. Ikatan Akuntan Indonesia (2014), Standar Akuntansi Keuangan, Jakarta: Salemba Empat. Jensen, M. C., & William, H. M. (1976), "Theory of The Firm: Managerial Behavior, Agency Cost and Ownership Structure", Journal of Financial Economic, Vol.3, No.4, pp.1-75. Kamus Besar Bahasa Indonesia. 2014. “Kamus Besar Bahasa Indonesia Online”, diakses 5 Oktober 2019 http://www.kbbi.web.id. Kieso, D. E., Weygandt, J. J., & Warfield, T. D. (2016), Intermediate Accounting, Edisi 16, John Wiley and Sons, Inc. Lucyanda, J., & Wardhani, R. H. K. (2017), “Pengaruh Diversifikasi Dan Karakteristik Perusahaan Terhadap Kinerja Perusahaan”, Jurnal Riset Akuntansi dan Keuangan. Montgomery, Cynthia A. (1994), Corporate Diversification, Journal of Economic Perspectives, Vol.8, No.3, pp.163-178. Rani, P. (2015). “Peran Kepemilikan Manajerial Dalam Memoderasi Pengaruh Strategi Diversifikasi Terhadap Kinerja Perusahaan”, Jurnal Akuntansi dan Keuangan, Vol.4, no.2, pp.162–82. Salindeho, A. O., Ivonne, S. S., & Joubert, B. M. (2018), “Pengaruh Diversifikasi Usaha Terhadap Kinerja Keuangan Dan Return Saham Study Kasus Pada Perusahaan Manufaktur Automotive and Effect of Business Diversification of Financial Performance and Return Stock Case Stock in Automotive and Component Manufacturing”, Jurnal Riset Akuntansi dan Keuangan, Vol.6, no.3, pp.1078–87. Sari, I. A., Wiratno, A., & Suyono, E. (2014), “Pengaruh Strategi Diversifikasi Dan Karakteristik Perusahaan Terhadap Kinerja Perusahaan”, JAFFA (Journal of Auditing, Finance, and Forensic Accounting), Vol.02, no.1, pp.13–22. Scott, W. R. (2015), Financial Accounting Theory, Edisi 7, Toronto: Pearson Canada Inc. Setionoputri, A., Meiden, C., & Siagian, D. (2007), “Pengaruh Diversifikasi Korporat Terhadap Excess Value Perusahaan Manufaktur, Perdagangan Grosir Dan Eceran, Serta Properti Dan Real Estate Yang Terdaftar Di BEI Tahun 2005-2007” Bidang Akuntansi Private: Akuntansi Keuangan dan Pasar Modal, pp.1–25. Satoto, S. S. (2009), “Strategi Diversifikasi Terhadap Kinerja Perusahaan”, Jurnal Keuangan dan Perbankan, Vol.13, no.2, pp.280–287. Spence, M. (2002), “Signaling in Retrospect and the Informational Structure of Markets”, American Economic Review, Vol.92, no.3, pp.434–459. Thompson, A. J. G., & Peteraf, M. (2012), Crafting and Executing Strategy: Concept and Cases, Edisi 18, New York: McGraw Hill. Virginia, Y. M., & Ratnasih, C. (2017), “Pengaruh Lingkungan Kerja Dan Stres Kerja Terhadap Produktivitas Kerja Dan Berimplikasi Pada Kinerja Karyawan”, Journal of Chemical Information and Modeling, Vol.53, no.9, pp.1689–99. Wolk, H. I., Dodd, J. L., & Tearney, M. G. 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PENGARUH PENGALAMAN, BIAYA AUDITOR, PROFESIONALISME DAN INDEPENDENSI AUDITOR KANTOR AKUNTAN PUBLIK JAKARTA TERHADAP KEMAMPUAN MENGUNGKAPKAN FRAUD Febby Wella Sandoria; Leonard Pangaribuan
Jurnal Akuntansi Vol 9 No 2 (2020): Edisi Agustus
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Institut Bisnis dan Informatika Kwik Kian Gie

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46806/ja.v9i2.763

Abstract

The ability to disclose fraud essential to researched due to problems in the field. In Indonesia, there have been some cases where the company experienced massive losses because the auditors were not able to reveal the fraud. The purpose of this study was to analyze the influence of experience, audit fee, professionalism, and independence of auditors against the ability to disclose fraud. Fraud is an irregularity or unlawful act for the benefit of personal / group interests, either directly or indirectly detrimental to another party. According to the Indonesian Institute of Accountants (IAI) fraud is misstatement or loss of amount or disclosure in intentional financial statements. The result of the research shows that auditors experience variable with value of sig 0,011 has a positive influence on the ability to disclose fraud. The auditor audit fee variable with the value of sig 0,007 has a positive influence on the ability to disclose fraud. Keywords : Auditors experience, audit fee, professionalism, independence, the ability to disclose fraud References: https://www.wartaekonomi.co.id/read145257/ketika-skandal-fraud-akuntansi-menerpa-british-telecom-dan- pwc.html https://economy.okezone.com/read/2019/06/28/320/2072245/kronologi-kasus-laporan-keuangan-garuda- indonesia-hingga-kena-sanksi Agustina, R. D., & Pratomo, D. (2019). Pengaruh Fraud Pentagon Dalam Mendeteksi Kecurangan Pelaporan Keuangan. Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA), 3(1), 44–62. https://doi.org/10.31955/mea.vol3.iss1.pp44-62 Anggriawan. (2014). Pengaruh Pengalaman Kerja Skeptisme Profesional dan Tekanan Waktu Terhadap Kemampuan Aufitor Dalam Mendeteksi Fraud ( Studi Empiris Pada Kantor Akuntan Publik Di Diy) Eko. III. Arens, A. A., Elder, R. J., & Beasley, M. S. (2014). Auditing & Jasa Assurance. Aulia. (2013). Pengaruh Pengalaman Indepenensi Dan Skeptisme Profesional Auditor Terhadap Pendeteksi Kecurangan. (206082004000). Biksa, I. A. 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Pengaruh Fee Audit, Pengalaman Kerja,Dan Pengalaman Kerja, Dan Independensi uditor Terhadap Kualitas Audit Pada Kantor Akuntan Publik DI Kota Medan Wan. 3(2), 144–155. George, C. S. (2005). The History of Management Thought. Paperback. Ghozali, I. (2016). Aplikasi Analisis Multivariete (8th ed.). Badan Penerbit Universitas Diponegoro. Hartan, T. H. (2016). Pengaruh Skeptisme Profesional, Independensi dan Kompetensi Terhadap Kemampuan Auditor Mendeteksi Kecurangan (Studi Empiris Pada Inspektorat DIY). Audit. Herliansyah, Y., & Ilyas, M. (2014). Pengaruh Pengalaman Auditor terhadap Penggunaan Bukti Tidak Relevan dalam Auditor Judgement. Simposium Nasional Akuntansi IX, 1–15. Hermawan, A., & Wulandari, R. (2019). Pengaruh Pengalaman Dan Keahlian Terhadap Ketepatan Pemberian Opini Audit Melalui Skeptisisme Profesional Auditor (Studi kasus pada Kantor Akuntan Publik di Jakarta Selatan). Proseding Seminar Nasional Akuntansi, 2(1). 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Pengaruh Pengetahuan, Pengalaman Auditor, Kompleksitas Tugas, Locus of Control, dan Tekanan Ketaatan Terhadap Audit Judgement (Studi Kasus Pada Perwakilan BPKP Provinsi Riau). Audit, 39(5), 561–563. Rahmayani. (2014). Pengaruh Kemampuan Auditor, Skeptisme Profesional Auditor, Teknik Audit Dan Whistleblower Terhadap Efektivitas Pelaksanaan Audit Investigasi Dalam Pengungkapan Kecurangan (Studi Empiris Pada BPK dan BPKP Perwakilan Provinsi Riau). JOM FEKON, 1(4), 53 Ramadona. (2016). Pengaruh Struktur Kepemilikan Manajerial, Struktur Kepemilikan Institusional, Ukuran Perusahaan Dan Leverage Terhadap Konservatisme Akuntansi (Studi pada Perusahaan Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Tahun 2011-2014. 3(1). Sulistyowati. (2014). Pengaruh Pengalaman, Kompetensi, Independensi dan Profesionalisme Auditor Terhadap Pendeteksian Kecurangan. Implementation Science, 39(1), 1–15. https://doi.org/10.4324/9781315853178 Sunyoto, D. (2007). Analisis Regresi dan Korelasi Bivariat. Yogyakarta: Amara Books. Terry, G. R. (2014). Dasar-Dasar Manajemen. Jakarta: Bumi Aksara. Umar, H. (2008). Metode Penelitian Untuk Skripsi dan Tesis Bisnis. PT Rajagrafindo Persada. Widiyastuti, M., & Pamudji, S. (2016). Pengaruh Kompetensi, Independensi, dan Proesionalisme Terhadap Kemampuan Auditor dalam Mendeteksi Kecurangan. Audit, 134(4), 635–646. Windasari, M., & Juliarsa, G. (2016). Pengaruh Kompetensi, Independensi, Dan Profesionalisme Auditor Internal Dalam Mencegah Kecurangan Pada Bpr Di Kabupaten Badung. E-Jurnal Akuntansi, 17(3), 1924–1952. Wiratmaja2, I. A. I. B. I. D. N., & Wiratmaja2, I. A. I. B. I. D. N. (2016). Pengaruh Pengalaman, Indepedensi, Skeptisme Profesional Auditor Pada Pendeteksian Kecurangan. E-Jurnal Akuntansi Universitas Udayana, 19(8), 2059–2067. https://doi.org/10.1016/0032-3950(77)90421-X Wulandari, S. (2014). Analisis Faktor-Faktor Yang Mempengaruhi Auditor Dalam Memberikan Opini Audit Going Concern. E-Jurnal Akuntansi, 6(3), 531–558.
PENGARUH MOTIVASI WAJIB PAJAK DAN PERSEPSI KORUPSI TERHADAP KEPATUHAN WAJIB PAJAK DENGAN KESADARAN WAJIB PAJAK SEBAGAI VARIABEL INTERVENING Stefanie; Amelia Sandra
Jurnal Akuntansi Vol 9 No 2 (2020): Edisi Agustus
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Institut Bisnis dan Informatika Kwik Kian Gie

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46806/ja.v9i2.764

Abstract

The current condition tax compliance in Indonesia has not yet reached maximum results, as seen from the number of tax reports up to July 2019, equivalent to 67.2% of the 18.3 million registered taxpayers. Awareness data shows that only 11% are registered as taxpayers, only 5% report tax returns, and only 0.1% pay taxes. This is caused by the problem of lack of motivation and poor perception about tax money. This study aims to partially determine whether there is an influence of taxpayer motivation and perception of corruption on taxpayer awareness, is there influence of taxpayer motivation, perception of corruption and taxpayer awareness of taxpayer compliance, and whether taxpayer awareness is able to mediate taxpayer motivation and perception of corruption towards taxpayer compliance. This study uses the SPSS 25 program, so the method used is Non-Probability Sampling that is the sample chosen based on the researchers' judgment. The results of this study partially there is an influence of taxpayer motivation on awareness and compliance with positive direction, there is no effect of perception of corruption on awareness and compliance with negative and positive directions, there is influence of awareness of compliance with positive direction, and awareness of being unable to mediate the influence of taxpayer motivation and perception of corruption on compliance. Keywords: Motivation of Taxpayers, Corruption Perception, Taxpayer Awareness, Taxpayer Compliance. References: Agustiningsih, W. (2016). Pengaruh Penerapan E-Filing, Tingkat Pemahaman Perpajakan Dan Kesadaran Wajib Pajak Terhadap Kepatuhan Wajib Pajak di KPP Pratama Yogyakarta. Nominal, V(4). Arismayani, I. N. L., & dkk. (2017). Pengaruh Modernisasi Sistem Administrasi Perpajakan, Motivasi Wajib Pajak, dan Tingkat Kepercayaan pada Pemerintah dan Hukum Terhadap Kepatuhan Wajib pajak. E-Journal S1 Ak Universitas Pendidikan Ganesha, Vol. 8(No. 2), 1–11. https://doi.org/10.1088/0741-3335/44/5A/327 Ghozali, Imam. (2016). Aplikasi Analisis Multivariate dengan Program SPSS. Semarang: Badan Penerbit Universitas Dipenogoro. Gunawan, Ce. (2018). MAHIR MENGUASAI SPSS (Mudah Mengolah Data Dengan IBM SPSS Statistic 25). Yogyakarta: DEEPUBLISH. Khasanah, S. N., & Novi Y., A. (2016). Pengaruh Pengetahuan Perpajakan, Modernisasi Sistem Administrasi Perpajakan, Dan Kesadaran Wajib Pajak Terhadap Kepatuhan Wajib Pajak Pada Kantor Wilayah Direktorat Jenderal Pajak Daerah Istimewa Yogyakarta Tahun 2013. Jurnal Profita, 8, 1–13. Machali, Dr. Imam. (2015). STATISTIK ITU MUDAH Menggunakan SPSS sebagai Alat Bantu Statistik. Yogyakarta: Lembaga Ladang Kata. Maryati, E. (2014). Pengaruh Sanksi Pajak, Motivasi dan Tingkat Pendidikan terhadap Kepatuhan Wajib Pajak (Studi Wilayah Kantor Pelayanan Pajak Pratama Bintan). 1–19. Pajak, T. E. P. D. J. (2016). Kesadaran Pajak. Putri, K. J., & Setiawan, P. E. (2017). Pengaruh Sanksi Perpajakan, Pelayanan Fiskus, Pengetahuan Dan Pemahaman Perpajakan, Kesadaran Perpajakan Terhadap Kepatuhan Wajib Pajak. Pengaruh Sanksi Perpajakan, Pelayanan Fiskus, Pengetahuan Dan Pemahaman Perpajakan, Kesadaran Perpajakan Terhadap Kepatuhan Wajib Pajak, 6(3), 136–148. Safitri, D., & Tambun, S. (2017). Pengaruh Kesadaran Wajib Pajak dan Persepsi Korupsi Pajak Terhadap Kepatuhan Wajib Pajak dengan Kepercayaan Masyarakat Sebagai Variabel Moderating. Journal of Chemical Information and Modeling, 2(9), 1689–1699. https://doi.org/10.1017/CBO9781107415324.004 Santoso, Singgih. (2018). Menguasai Statistik dengan SPSS 25. Jakarta: PT Elex Media Komputindo. Sasongko, Warso (2017). Korupsi. Yogyakarta: RELASI INTI MEDIA. Sekaran, Uma dan Bougie, Roger. (2017). Metode Penelitian untuk Bisnis Edisi 6-Buku 2. Jakarta: Salemba Empat. Setiyani, N. M., & dkk. (2018). Pengaruh Motivasi Wajib Pajak dan Pengetahuan Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi Dengan Kesadaran Wajib Pajak Sebagai Variabel Intervening (Pada Kantor Pelayanan Pajak Pratama Di Kota Semarang). Journal Of Accounting, 1–18. Sitorus, R. R., & Fauziyati, I. (2016). Pengaruh Lingkungan Kerja dan Motivasi Wajib Pajak terhadap Tingkat Kepatuhan Wajib Pajak dengan Kesadaran Wajib Pajak sebagai Variable Intervening. Media Akuntansi Perpajakan, 1(2), 74–85. ­Sugiyono. (2017). Metode Penelitian Kuantitatif, Kualitatif, dan R&D. Bandung: Alfabeta Purnomo, Rochmat Aldy. (2016). Analisis Statistik Ekonomi dan Bisnis Dengan SPSS. Ponorogo: CV. WADE Group. Wibisono, A. F., & Kusuma N, Y. C. (2017). Analisis Persepsi Korupsi Pajak Dan Iklim Organisasi Terhadap Kepatuhan Wajib Pajak Orang Pribadi Karyawan. Jurnal Riset Manajemen Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Program Magister Manajemen, 4(2), 169–180. https://doi.org/10.32477/jrm.v4i2.257 Widiastuti, D., & dkk. (2013). Pengaruh Sosialisasi, Motibasi, dan Pemahaman Wajib Pajak Terhadap Kepatuhan Wajib Pajak (Studi Pada Pengusaha Kena Pajak di Kantor Pelayanan Pajak Pratama Malang Utara). Journal Perpajakan, 1–9. Wilda, F. (2015). Pengaruh Kesadaran Wajib Pajak, Pelayanan Fiskus dan Sanksi Pajak Terhadap Kepatuhan WPOP Yang Melakukan Kegiatan Usaha dan Pekerjaan Bebas di Kota Padang. 1–22. and Social Science, Vol. 2, No. 10, p. 38–46.
ANALISIS KAUSALITAS STRATEGI DIVERSIFIKASI DAN KINERJA PERUSAHAAN Novita; Mulyani Mulyani
Jurnal Akuntansi Vol 9 No 2 (2020): Edisi Agustus
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Institut Bisnis dan Informatika Kwik Kian Gie

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46806/ja.v9i2.765

Abstract

Firm diversification is the level of development a firm undertakes both through the number of firms it manages and the level of its business segments (at least two business segments). Based on agency theory, companies with multi-segments are suspected of placing too large investment in their line of business with low investment opportunities. Meanwhile, according to market power theory, only conglomerate companies are able to diversify well. Previous research stated that even if conglomerate companies diversify, it may lead to firm performance’s loss. This study aims to determine the influence of diversification level, investment opportunities, firm size, leverage, and number of segments on the firm performance of manufacturing companies. The conclusion of this study shows that there is insufficient evidence that diversification level and number of segments has a negative influence on company performance. Also, there is insufficient evidence that leverage has a positive influence on company performance. Meanwhile, there is sufficient evidence that investment opportunities and firm size have a positive influence on firm performance. Keywords: Firm Performance, Diversification Level, Investment Opportunity, Company Size, Leverage, Number of Segments. References: Amyulianthy, R., & Sari, N. (2013). Pengaruh diversifikasi terhadap kinerja perusahaan. Binus Business Review, 4(1), 215–230. Aprilia, W., Rodhiyah, & Widiartanto. (2015). Analisis pengaruh kinerja keuangan perusahaan terhadap return saham perusahaan sektor jasa transportasi yang terdaftar di bursa efek Indonesia. Winindya Aprilia Jurusan Administrasi Bisnis , Universitas Diponegoro Semarang Jl . Prof . H Sudharto , SH . Tem. 1(1), 155. Berger, P. G., & Ofek, E. (1995). Diversification’s effect on firm value. Journal of Financial Economics, 37(1), 39–65. Bowerman, B. (2016). Business Statistics in Practice: Using Data, Modeling, and Analytics. McGraw-Hill Higher Education. Company, P., Jensen, C., & Meckling, H. (1976). Theory of the firm : managerial behavior , agency costs and ownership structure 1 . Introduction and summary In this paper WC draw on recent progress in the theory of ( 1 ) property rights , firm . In addition to tying together elements of the theory of e. 3, 305–360. Delinalie Chandra, Y. T. (2015). Pengaruh level diversifikasi, leverage, return on asset, umur perusahaan, dan sektor industri terhadap nilai perusahaan yang terdaftar di bei periode 2009–2011. Jurnal Akuntansi, 4(1). Harto, P. (2005). Kebijakan diversifikasi perusahaan dan pengaruhnya Terhadap kinerja: studi empiris pada Perusahaan publik di indonesia. Jensen, M. C., & Meckling, W. H. (1976). Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal of Financial Economics, 3(4), 305–360. Kurniasari, S. E., & Tahun, E. T. (2014). Pengaruh Diversifikasi Usaha terhadap Kinerja Perusahaan yang Dimoderasi oleh Kepemilikan Manajerial. Universitas Dian Nuswantoro Jurnal, 1–9. Lucyanda, J., & Wardhani, R. H. K. (2017). Pengaruh diversifikasi dan karakteristik perusahaan terhadap kinerja perusahaan. Media Riset Akuntansi, 4(2), Hal-1. Salindeho, A. O., Saerang, I. S., & Maramis, J. B. (2018). Pengaruh Diversifikasi Usaha Terhadap Kinerja Keuangan Dan Return Saham Study Kasus Pada Perusahaan Manufaktur Automotive and Effect of Business Diversification of Financial Performance and Return Stock Case Stock in Automotive and Component Manufacturing. Jurnal EMBA, 6(3), 1078–1087. Setionoputri, A., Meiden, C., & Siagian, D. (2009). Pengaruh Diversifikasi Korporat Terhadap Excess value Perusahaan Manufaktur, Perdagangan Grosir dan Eceran, serta Properti dan Real Estat yang Terdaftar di BEI Tahun 2005-2007. Bidang Akuntansi Private: Akuntansi Keuangan Dan Pasar Modal (AKPM), 1–25. Spence, M. (2002). Signaling in retrospect and the informational structure of markets. American Economic Review, 92(3), 434–459. Sucipto, D. (2003). Penilaian Kinerja Keuangan. Jurnal Akuntansi: Universitas Sumatera Utara. Sumendap, R., Tommy, P., & Maramis, J. B. (2018). Analisis Perbandingan Kinerja Keuangan Berdasarkan Diversifikasi Segmen Bisnis Pada Industri Manufaktur Yang Go Public Comparative Analysis of Financial Performance Based on Diversification of Business Segments in Manufacturing Industry That Go Public. Jurnal Riset Akuntansi Dan Keuangan, 6(4), 2198–2207.

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