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<![CDATA[PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP TAX AVOIDANCE (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2014-2017) ]]>
<![CDATA[Asthari Oliviana]]>;
<![CDATA[Dul Mu'id]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 8, Nomor 3, Tahun 2019 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[This study aims to examine the effect of good corporate governance consisting of executive character, company size, independent commissioner, board of directors, audit committee, audit committee meetings, and audit quality on tax avoidance measured by ETR. The population of this study consists of manufacturing companies that listed in Indonesian Stock Exchange in the period of 2014-2017. Sample determined with purposive sampling method. Total sample of this research is 145 companies. In order to test hypothesis, the study performed multiple regression analysis. The results of this study show that only audit committee meetings and audit quality have positive effect on tax avoidance. Executive character, board of director, and audit committee have negative effect on tax avoidance. While company size and independent commissioner have no significant effect on tax avoidance.]]>
<![CDATA[ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI THIN CAPITALIZATION PADA PERUSAHAAN MULTINASIONAL DI INDONESIA ]]>
<![CDATA[Novia Suci Nuraini]]>;
<![CDATA[Marsono Marsono]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 3, Nomor 3, Tahun 2014 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[This study aims to analyze the factors that affect the thin capitalization of multinational companies in Indonesia. Thin capitalization is the practice of double taxation by way of finance branches or subsidiaries with greater interest debt rather than with equity. Independent variables used in this study is multinationality, utilization of tax haven, withholding taxes and institutional ownership, while the dependent variable is the thin capitalization.The population of this research is that companies listed in Indonesia Stock Exchange in 2010-2012. Sampling was done by purposive sampling technique. Based on purposive sampling, obtained a sample of 84 companies. The method of analysis used to test the effect of independent variables on the dependent variable is the Ordinary Least Square (OLS).The results of this study indicate that (1) Multinationality significant effect on thin capitalization, (2) Utilization of Tax Haven significant effect on thin capitalization, (3) Withholding Taxes significant effect on thin capitalization, and (4) Institutional Ownership significant effect on thin capitalization.]]>
<![CDATA[ANALISIS PENGARUH MODAL INTELEKTUAL TERHADAP PROFITABILITAS, PRODUKTIFITAS, DAN PENILAIAN PASAR PERUSAHAAN (Studi Kasus Pada 35 Perusahaan LQ-45 di Bursa Efek Indonesia Periode 2012-2014) ]]>
<![CDATA[Agusta, Alwin]]>;
<![CDATA[Adiwibowo, Agustinus Santosa]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 6, Nomor 2, Tahun 2017 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[Purpose – Intelectual capital (IC) shows a significant frowing acceptable as a worthytopic of academic investigation and practical implication. The purspose of this study is to measure the influence of intellectual capital on firms; profitability, productivity, and market valuation.Methodology design – The empirical data were drawn from a panel consisting of 35 Indonesian companies listed in the Indonesian Stock Exchange (IDX), from several different economic sectors, observed over the three-year period of 2012 to 2014. Regeression models were examined in order to test the hyposteses included in the proposed conceptual framework.Findings – Result success to support most of the hypotheses,concluding that there are two significant influence of intellectual capital on productivity and market valuation. But failed to support the first hypotheses that is the influence of intellectual capital on profitability. Despite the fact thai intellectual capital is increasingly recognized as an important strategic asset for sustainable corporate competitive disadvantage, the result of the present study give rise to various arguments, criticism and further research on the subject.Research Limitation – The little amount of data for the appropriate analysis and the relatively narrow three-year period for data collection, research subject only 35companies that is listed on Indonesian Stock Exchange are the main limitation of the present study.]]>
<![CDATA[PENGARUH KEPEMILIKAN INSTITUSIONAL DAN KARAKTERISTIK DEWAN KOMISARIS TERHADAP PENGUNGKAPAN MANAJEMEN RISIKO (Studi empiris pada laporan tahunan perusahaan-perusahaan non-keuangan yang terdaftar di BEI tahun 2012) ]]>
<![CDATA[Kusumaningrum, Amalia Ratna]]>;
<![CDATA[Chariri, Anis]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 2, Nomor 4, Tahun 2013 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[Along with the development of the company and the business environment investors are more careful to put the investment in the company to prioritize disclosures in the financial statements. One of the important information that is of particular concern for investors is the non-financial segment of the annual report (Amran et al., 2009). This research purpose to get emprical proof about the factors which influential risk disclosure in the risk management report that is, institutional investors, independent commissioner, commissioner’s education background and commissioner’s experience on the risk management disclosure.This research use purposive sampling in carry out sample selection. Total population in this study were 387 non-financial firms and the samples used in this research were 77 non-financial companies in 2012. Agency theory and resource dependence theory is used to explain connection inter variable. Act of risk disclosure in this research use content analysis based on the identification of setences act of risk disclosure in the annual report. Statistic method is use for examine hypothesis is bifilar regression. The test results shows that the risk management disclosure level in Indonesia is relatively high. This study provides evidence that institutional investors play a more effective role in monitoring the company's risk management disclosure compared to the board of directors. The results also show that commissioner’s education background and commissioner’s experience are attributes associated with risk managemen disclosure.]]>
<![CDATA[FAKTOR-FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2016-2018) ]]>
<![CDATA[Asih Mustikorini]]>;
<![CDATA[Darsono Darsono]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 8, Nomor 4, Tahun 2019 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[This study was aimed to examine the effect of ownership concentration, board of commissioner size, firm size, earning management, foreign ownership and firm investment on firm value of manufacturing company in Indonesia This study used secondary data which was annual reports retrieved from Indonesia Stock Exchange (IDX) website. This study used purposive sampling method. Population in this study were manufacturing company listed on the Indonesia Stock Exchange in 2016-2018. 166 companies were selected as samples from 414 companies as the population during 2016-2018. The research method used in this study was multiple linear regression.The result of this study indicated that board of commissioner size had a positive and significant effect on firm value. Firm size, earning management and foreign ownership had a negative and significant effect on firm value, while ownership concentration and firm investment had no effect on firm value.]]>
<![CDATA[PENGARUH PENGUNGKAPAN INTELLECTUAL CAPITAL TERHADAP COST OF EQUITY CAPITAL Studi Empiris pada Perusahaan yang Terdaftar di Indeks LQ45 Bursa Efek Indonesia Tahun 2012 ]]>
<![CDATA[Wulandari Wulandari]]>;
<![CDATA[Andri Prastiwi]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 3, Nomor 4, Tahun 2014 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[The purpose of this study is to analyze empirically the impact of Intellectual Capital (and its three aspects : Human Capital, Structural Capital & Relational Capital) disclosure and Cost of Equity Capital (COEC). This study used Intellectual Capital disclosure as independent variable and Cost of Equity Capital as dependent variable. This study also used firms size, beta, leverage, market value to book value ratio, and industry type as control variables. The sample used in this study was the secondary data from Bursa Efek Indonesia (BEI/Indonesia Exchange Stock), i.e. the annual report of companies that listed in Indeks LQ45 BEI in 2012. The sample was taken using the method of purposive sampling, and those meeting the selection criteria were also taken. The sample used was contain of 44 firms. The statistics method used was multiplied analysis linear regression, with hypotheses testing of statistic t and F tests. The result show: (1) agregatly, Intellectual Capital disclosure has a negative significant impact on Cost of Equity Capital (COEC). (2) Human Capital disclosure has a negative significant impact on Cost of Equity Capital (COEC). (3) Structural Capital disclosure has a negative significant impact on Cost of Equity Capital (COEC). (4) Relational Capital disclosure has no significant impact on Cost of Equity Capital (COEC).]]>
<![CDATA[Analisis Hubungan Antara Opini Auditor dan Kualitas Audit dengan Penjualan Saham Institusional ]]>
<![CDATA[Isasari Karuniani Gusti]]>;
<![CDATA[Endang Kiswara]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 1, Nomor 1, Tahun 2012 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[This study aims to examine the relation of auditor opinion and audit quality to stocks traded. This study is using ANOVA, which is used for examine the relation of independent variable with dependent variable. Data samples for this study is 350 companies listed in Indonesia Stock Exchange in 2010.The results indicate that the size of audit firms which is audited the company does influence the shares traded. The size of audit firms uses t-test. Auditor opinion, audit contract, and auditor specialization not make difference significantly to the shares traded. These variables use ANOVA. The importance of auditor opinion indicates the needed of the investor to do more research about company before invest to the company and for company to publish more company profile for external user.]]>
<![CDATA[ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI TINDAKAN PENGGELAPAN PAJAK PADA WAJIB PAJAK ORANG PRIBADI (Studi Empiris pada Wajib Pajak Orang Pribadi di Kantor Pelayanan Pajak Pratama Kabupaten Demak) ]]>
<![CDATA[Bahtera Afrikani Sri Wuri Handayani]]>;
<![CDATA[Dul Mu'id]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 8, Nomor 2, Tahun 2019 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[This study is concerned with the occurrence of tax evasion by tax actors who then direct this study to develop an empirical model of tax evasion measures described by the variables of tax understanding, perception of justice, taxation system as independent variables, taxpayer compliance as the mediating and religiousity variables taxpayer as a moderating variable.Data related variables studied were obtained through interviews to taxpayers of individuals who pay taxes late or not pay taxes in the Tax Office (KPP) Pratama Demak by using questionnaires. The data obtained then analyzed using Multiple Regression analysis approach.Empirical testing conducted in this study yielded five conclusions, namely the understanding of taxation is a variable that can significantly explain the occurrence of changes in taxpayer compliance, perception of justice is a variable that can significantly explain the occurrence of changes in taxpayer compliance, taxation system is a variable that real is able to explain the occurrence of changes in taxpayer compliance, taxpayer compliance is a variable that can explicitly explain the occurrence of tax evasion by taxpayers, and taxpayer religiosity is not proven to moderate the influence of taxpayer compliance with tax evasion.]]>
<![CDATA[ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI INTENSI AUDITOR UNTUK MELAKUKAN TINDAKAN WHISTLEBLOWING (Studi Empiris pada Kantor Akuntan Publik di Semarang) ]]>
<![CDATA[Destriana Kurnia Kreshastuti]]>;
<![CDATA[Andri Prastiwi]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 3, Nomor 2, Tahun 2014 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[This study aims to obtain empirical evidence of factors that affect auditor to make whistleblowing intention. This study refers to Curtis and Taylor (2010) by using the concept of the Theory of Planned Behavior (TPB) as a theoritical basis. This study uses primary data to obtained important information from the respondents by using convinience sampling method. Respondents in this study were 55 auditors who worked in public accounting firm in Semarang City, Indonesia. Statistical analysis method used is multiple linear regression. Hypothesis testing is done with the help of software IBM SPSS Statistics 19. The result of this study indicates: (1) Professional Identity positively significant influence whistleblowing intention; (2) Auditor who have higher organizational commitment that auditors who have a commitment to co-workers has not significant influence whistleblowing intention; (3) Moral intensity positively significant influence whistleblowing intention; (4) Auditor's personal characteristics is consisted of Gender, Age, Education, Experience (based on years experience) and Level Position at firm has not significant influence whistleblowing intention.]]>
<![CDATA[INSENTIF PELAPORAN DAN PERENCANAAN PAJAK PERUSAHAAN ]]>
<![CDATA[Wenny Adelia Agasi]]>;
<![CDATA[Aditya Septiani]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 4, Nomor 2, Tahun 2015 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[The aim of this study is to examine the influence of corporate tax position uncertainty, tax expertise, and performance-based remuneration incentives of its key management personnel on corporate tax avoidance. This study uses two control variables are ROA and external auditors. The population in this study consists of all listed firm in Indonesia Stock Exchange in 2013. The sampling method in this research is purposive sampling. Criteria for firm is a manufacturing company and a company that serves the financial statements with currency. Another criteria is the firm must have complete data and support the implementation of research. Total sample in this study is 82 data. OLS regression used to be analysis technique. The empirical result of this study show that uncertainty of a firm’s tax position and the performance-based remuneration incentives of its key management personnel are positively significant influenced on corporate tax avoidance. Tax expertise has no influence on corporate tax avoidance.]]>
