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<![CDATA[PENGARUH PENGENDALIAN INTERNAL, KUALITAS AUDITOR, INDEPENDENSI KOMITE AUDIT, UKURAN PERUSAHAAN, DAN LEVERAGE TERHADAP AGRESIVITAS PAJAK ]]>
<![CDATA[Alvin Kautsar Pinandhito]]>;
<![CDATA[Agung Juliarto]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 5, Nomor 4, Tahun 2016 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[The objective of this research is to analyze the influence of internal control, auditor quality, audit committee independence, firm size, and leverage. Measurement of tax aggresiveness utilizes book tax difference (BTD). This research refers to research conducted by Lanis and Richardson (2013) with some modification.Population of this research were manufacturing companies that listed in Indonesian Stock Exchange (IDX) during 2011-2014. Data were collected by using purposive sampling method. A total data of 230 observations were analyzed. Multiple linear regression analysis was used as a main analysis tool. The results of this research show that only auditor quality significantly influences the level of Tax Aggresiveness. Whereas, internal control, audit committee independence, firm size, and leverage have no significant effects on the level of Tax Aggresiveness.]]>
<![CDATA[ANALISA FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP AUDIT DELAY (STUDI KASUS PADA PERUSAHAAN SEKTOR FOOD AND BEVERAGES YANG TERDAFTAR DI BEI PERIODE 2009-2014) ]]>
<![CDATA[Diajeng Tri Anggarawati]]>;
<![CDATA[Fuad Fuad]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 5, Nomor 4, Tahun 2016 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[Audit Delay is past the deadline BAPEPAM, would result in a delay in the publication of the financial statements. The purpose of this study was to analyze the effect of moderating the reputation of auditors to the effect of institutional ownership, profitability, company size, and the solvency of the audit committee to audit delay food and beverages sector companies listed on the Stock Exchange 2009-2014 period. The study population was the whole financial data of companies listed on the Stock Exchange 2009-2014 period. The sampling method used in this research is purposive sampling method. The sample used in this study is the food and beverages sector companies listed on the Stock Exchange in a row in 2009-2014. The data used are secondary data from BEI. The analysis technique used is moderated regression analysis. Based on this research, institutional ownership, and firm size negatively affect audit delay. Profitability, solvency audit committee and has no effect on audit delay. Based on the results of MRA (Multiple Regression Analysis), the auditor's reputation can be inferred moderate the effect of variable institutional ownership, the size of the company and the solvency of the audit delay, but the reputation of the auditor does not moderate the influence of variables of profitability, and the audit committee to audit delay.]]>
<![CDATA[PENGARUH STRUKTUR KEPEMILIKAN TERHADAP COST OF CAPITAL DENGAN VOLUNTARY DISCLOSURE SEBAGAI VARIABEL INTERVENING ]]>
<![CDATA[Fenny Apriliani]]>;
<![CDATA[Puji Harto]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 5, Nomor 4, Tahun 2016 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[The number of failures experienced by large companies that make the cost of equity and cost of debt increases, prompting investors to pay more attention to corporate governance and the level of voluntary disclosure. The purpose of this study was to analyze the family ownership and institutional ownership on the level of voluntary disclosure and its impact on the cost of equity and cost of debt of companies in the mining company listed on the Stock Exchange in 2011-2014. The study population was the whole financial data of companies listed on the Stock Exchange 2011-2014 period. The sampling method used in this research is purposive sampling method. The sample used in this study are listed on the Stock Exchange of mining in berutur respectively in 2011-2014. The data used are secondary data from BEI. The analysis technique used is path analysis. Based on this research, family ownership and institutional ownership positively affects Voluntary disclosure. Institutional ownership and voluntary disclosure positive effect on the equity fee, but the family does not affect the ownership of the equity fee. Family ownership does not affect the fee payable. Institutional ownership positively affects the debt fee. Voluntary disclosure negatively affect debt Fees.]]>
<![CDATA[FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN RISIKO (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2014) ]]>
<![CDATA[Syaifurakhman, Baredi]]>;
<![CDATA[Laksito, Herry]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 5, Nomor 4, Tahun 2016 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[The purpose of this study was to analyze the factors that influence the risk disclosure. The indicators used for the independent variable is the board size, liquidity, size of the audit committee, and the degree of leverage operation. While disclosure of risk as the dependent variable was measured by the method of content analysis. In addition, this study also uses firm size as a control variable.This study uses secondary data with the population of manufacturing companies listed in Indonesia Stock Exchange (BEI) in 2014. The method used to determine the sample using purposive sampling, criteria of the sample is included in the company's manufacturing category. The sample consisted of 99 companies. The analytical method used is linear regression analysis.Hypothesis testing results show that the size of the board of directors and audit committee positively affects risk disclosure. While the degree of liquidity and leverage operation does not significantly affect the risk disclosure.]]>
<![CDATA[ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI MINAT PENERIMAAN DAN PERILAKU PENGGUNAAN SISTEM INFORMASI (Studi Kasus Penerapan System Application Product pada PT Bumi Muria Jaya Karawang-Jawa Barat) ]]>
<![CDATA[Victor Hendrik]]>;
<![CDATA[Wahyu Meiranto]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 5, Nomor 4, Tahun 2016 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[ This study aimed to examine the effect of the performance expectations, effort expectations, social influence and facilitating condition against the behaviour intention of information system. And to examine the effect of intervening dependent variable, behaviour intention of information system against the use behaviour of information system. This study uses a model of the Unified Theory of Acceptance and Use of Technology (UTAUT). Researchers used data derived from questionnaires given to 35 respondents, who are employees of the Accounting PT. Bumi Muria Jaya Karawang, West Java. The questionnaire used in this study was 35 questionnaire. By using regression analysis techniques, the results showed that there is a positive and significant impact on the effort expectations and the facilitating conditions against behaviour intention of information systems. As well as the behaviour intention of information systems has positive and significant effect on the use behavior of information systems. While the performance expectations and social influence do not affect the behaviour intention of the information system.]]>
<![CDATA[ANALISIS DETERMINAN EARNINGS MANAGEMENT ]]>
<![CDATA[Dwi Nugraha Widhiwaluya]]>;
<![CDATA[Faisal Faisal]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 5, Nomor 4, Tahun 2016 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[This study aims to examines the relationship between the level of leverage, free cash flow, financing requirements, auditor’s independence and audit committee independence as a determinant of earnings management behavior. This study uses discretionary accruals as a proxy on earnings management.This study uses data manufacturing companies listed in Indonesia Stock Exchange (IDX) with a selected sample by purposive sampling method with a total sample of 43 companies and data used are annual report from 2012 period until 2014. To test the effect of each independent variable on the dependent variable using multiple linear regression. The results showed that the level of leverage negatively affect earnings management behavior while financing needs positively effect on earnings management behavior.]]>
<![CDATA[PENGARUH KLASIFIKASI TEMUAN PEMERIKSAAN DAN OPINI TAHUN SEBELUMNYA TERHADAP PENENTUAN OPINI PEMERIKSAAN BPK ATAS LAPORAN KEUANGAN PEMERINTAH DAERAH ]]>
<![CDATA[Janu Hasnowo]]>;
<![CDATA[Haryanto Haryanto]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 5, Nomor 4, Tahun 2016 ]]>
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<![CDATA[This research aims to prove empirically by explaining directly influence the classification of the audit findings (weakness of internal control systems and non-compliance with laws and regulations) and the previous year's audit opinion on the determination of the audit opinion from the Audit Board of Republic of Indonesia (BPK RI) on the financial statement of the local government (LKPD). The independent variable, weakness of the internal control system is proxied by the number of weaknesses ot the system of accounting and reporting controls, the number of weaknesses of the implementation of the control system of income and expenditure budget, and the weakness of the internal control structure. As for the independent variable, non-compliance with laws and regulations is proxied by the number of cases of loss of the local government, the number of cases of potential loss of the local goventment, the number of cases of shortage of income and the number of cases of administrative irregularities. Analysis of the data in this research using ordinal logistic regression, since the variable is proxied by ordinal data into WTP, WTP-DPP, WDP, TMP and TW. This research uses secondary data, audit reports of BPK on the financial statements of the local government from fiscal Year 2012 to 2013. The results of research shows that the weaknesses ot the system of accounting and reporting controls, and cases of loss of the local government negatively affect the determination of audit opinion on the financial statement of the local government, while the previous year’s audit opinion positively affect to these.]]>
<![CDATA[FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK ORANG PRIBADI PENGUSAHA KECIL (Studi di Wilayah KPP Pratama Semarang Candisari) ]]>
<![CDATA[Efa Setiati Farahdina]]>;
<![CDATA[Herry Laksito]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 5, Nomor 4, Tahun 2016 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[To develop the infrastructure, Indonesia requires sources of funds both from national or international. The national funds mostly obtained from tax. Thus, the taxpayer is expected to have a high awareness of paying tax. However, many taxpayers are still not aware by not paying the tax on time or tend to avoid the tax. The aim of this research is to analyze the effect of perceived tax equity, normative expectations, legal sanctions, tax compliance intention, to tax compliance. The hypothesis that was proposed were perceived tax equity, normative expectations, legal sanctions have positive effect toward tax compliance intention. Also tax compliance intention has positive effect toward tax compliance.The sample of this study were small employer individual taxpayers who registered in KPP Pratama Semarang Candisari in 2014 by using purposive sampling. Methods of data collection is by using questionnaires of 100 respondents using a Likert scale of 1 to 5. Data analysis technique used is multiple linier regression.The results of this study indicate that (1) Perceived tax equity had a significant effect toward tax compliance intention, (2) normative expectations had a significant effect toward tax compliance intention (3) legal sanctions had a significant effect toward tax compliance intention (4) tax compliance intention had a significant effect toward tax compliance.]]>
<![CDATA[PERSEPSI AUDITOR EKSTERNAL DAN AUDITOR INTERNAL PEMERINTAH MENGENAI EFEKTIVITAS METODE RED FLAGS DALAM MENDETEKSI FRAUD PELAPORAN KEUANGAN BUMD ]]>
<![CDATA[Pangihutan Siallagan]]>;
<![CDATA[P. Basuki Hadiprajitno]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 5, Nomor 4, Tahun 2016 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[This study aims to Know and obtain empirical evidence about the perception of the external auditor and the internal auditor of government regarding the effectiveness of the effectiveness of red flags in detecting fraudulent financial reporting of Regional-Owned enterprises. This research was conducted by questionnaire to the Indonesian government external auditors and Indonesian government internal auditors using Likert scale. Sampling technique used the random sampling. There are 95 respndents, 54 external auditors works in Indonesian Supreme Audit Institution and 41 internal auditors works in State Development Audit Agency. Analysis of this hypothesis using Independent Sample t-Test to determined whether two samples of unrelated had an average of different and compare the average two groups that do not relate to each other. The results showed that there was no significant difference between the perception of Indonesian government external auditors and Indonesian government internal auditors regarding the effectiveness of red flags in the category of Pressure, Opportunity, and rationalization in detecting fraudulent financial reporting of -Owned enterprises. The results also show that the category of red flags that are most effective in detecting fraudulent financial of Regional-Owned enterprises is a red flag on the category opportunity.]]>
<![CDATA[PENGARUH KINERJA KEUANGAN DAN ISLAMIC GOVERNANCE TERHADAP PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PADA BANK SYARIAH ]]>
<![CDATA[Ferdyan Wana Saputra]]>;
<![CDATA[Adityawarman Adityawarman]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 5, Nomor 4, Tahun 2016 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[This research aims to analyze the factors that affect the disclosure of social responsibility on Islamic banks in Indonesia. The measurement of social responsibility disclosure for Islamic banks to use the ISR Index issued by AAOIFI (Accounting and Auditing Organization for Islamic Financial Institutions) is the international organization that regulates the Islamic financial institutions that exist throughout the world.Samples are included in the bank's Islamic banks, always doing social responsibility reporting in annual reports as well as assessing the level of disclosure of social responsibility for 2010-2014. Samples were selected using purposive sampling method and obtained 55 samples.The data used is secondary data, such as financial statements, annual reports, and ISR Index. Analysis of the data used is descriptive statistics, the classic assumption test, and regression analysis.The results of this study showed that a measure of bank, age, size of bank's Shariah Board of Trustees and the size of the Board of Commissioners effect significantly against the disclosure of social responsibility on Islamic banks. Meanwhile, return on assets and return on equity has no effect significantly against the disclosure of social responsibility on Islamic banking.]]>
