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INDONESIA
Diponegoro Journal of Accounting
Published by Universitas Diponegoro
ISSN : 23373806     EISSN : -     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Media publikasi karya ilmiah lulusan S1 Prodi Akuntansi Fakultas Ekonomika dan Bisnis Universitas Diponegoro yang memuat berbagai hasil penelitian maupun kajian di bidang akuntansi.
Arjuna Subject : -
Articles 59 Documents
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Search results for , issue "Volume 6, Nomor 3, Tahun 2017" : 59 Documents clear
PENGARUH MEKANISME CORPORATE GOVERNANCE TERHADAP PENGUNGKAPAN INFORMASI PENGENDALIAN INTERNAL Muhammad Dzulfahmi Ismail; Moh Didik Ardiyanto
Diponegoro Journal of Accounting Volume 6, Nomor 3, Tahun 2017
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the influence of corporate governance mechanisms on internal control information disclosure. Corporate governance mechanisms that are used in this study are ownership concentration, board of commissioner independence, institutional ownership, board of commissioner size, and external auditor size. This study also uses some corporate characteristics that are predicted to have influence on internal control information disclosure as control variables. The population in this study is non-financial companies that are listed on Main Board of Indonesia Stock Exchange in 2014 and 2015. The sampling method in this study is purposive sampling method. Based on sample selection, 163 companies are selected as sample of this study. Multiple regression analysis is used to analyze data in this study. The results showed that ownership concentration and board of commissioner size have significant positive effect on internal control information disclosure. Board of commissioner independence has significant negative effect on internal control information disclosure. Institutional ownership and external auditor size do not have significant effect on internal control information disclosure.
PENGARUH PENGHINDARAN PAJAK DAN BIAYA AGENSI TERHADAP NILAI PERUSAHAAN Enggar Adityamurti; Imam Ghozali
Diponegoro Journal of Accounting Volume 6, Nomor 3, Tahun 2017
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to test the effect of tax avoidance as independent variable, agency cost and firm value as dependent variable.Type of data used in this study is secondary data. The population of the study is all manufacture companies listed in Indonesia Stock Exchange. To collect the sample, the writer employed purposive sampling method and applied criteria listed in Indonesia Stock Exchange, reported annually subsequently from 2013-2015. There was tax avoidance, agency cost, and firm value in financial report.The result of this study shows that tax avoidance not influenced the firm value. Meanwhile, tax avoidance effectiveness significantly influenced agency cost. In other side, agency cost significantly firm value in manufacture companies in Indonesia from 2013-2015.
PENTINGNYA KUALITAS INFORMASI INTERNAL TERHADAP PENGHINDARAN PAJAK Heranantio Anggoro Putra; Moh Didik Ardiyanto
Diponegoro Journal of Accounting Volume 6, Nomor 3, Tahun 2017
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this study is to examine the influence of Internal Information Quality of an enterprise on tax avoidance planning and tax risk reduction on an enterprise.            The population in this study consists of mining companies listed  in Indonesia Stock Exchange in 2011-2014 period. Method of collecting data in this research is purposive sampling. After doing sampling stage and data tabulation, achieved 18 companies for 4 years of financial statement period that eligible for the further observation. Hypothesis examinations are using multiple regression analyze and regression analyze usingModerated Regression Analysis (MRA) for the moderating variable on SPSS20.The empirical result of this study shows that Internal Information Quality isn’t influencing tax avoidance. Even it was moderated by improved coordination and reduced uncertainty variables. But, this study shows that higher Internal Information Quality influencing the lower taxk risk
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI LEVERAGE PERUSAHAAN (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2013-2015) Lyna Yuliana; Etna Nur Afri Yuyetta
Diponegoro Journal of Accounting Volume 6, Nomor 3, Tahun 2017
Publisher : Diponegoro Journal of Accounting

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Abstract

This study is conducted to analyze the different factors that can determine leverage on manufacturing companies. Determinant factors of leverage are represented by size, generated resources, level of warrants, debt cost, growth opportunities, reputation and liquidity. This research refers to research conducted by Padron et al (2005) and Alipour et al (2015).The population of this study are all manufacturing companies listed on the Indonesian Stock Exchange (IDX) for the periode 2013-2015 . Total Observation of 216  was determined by purposive sampling method. This study uses Ordinary Least Square (OLS) for hypotheses testing.The results show that size, generated resources, debt cost, and liquidity have a negative effect with statistical significance on leverage.Reputation has a positive effect with statistical significance on leverage. Level of warrants was not to have a significance effect on leverage, however it found that has a positive effect. Growth opportunities was not to have a significance effect on leverage, however it found that has a negative effect.  The implication of this study showed that size, generated resources, debt cost, liquidity and growth opportunities can decrease leverage. However, reputation and level of warrants can increase leverage.
IMPLEMENTASI PELAPORAN KEUANGAN BERBASIS AKRUAL PADA PERGURUAN TINGGI NEGERI BADAN HUKUM: ANALISIS DESKRIPTIF KUALITATIF Rosalia Rosalia; Warsito Kawedar
Diponegoro Journal of Accounting Volume 6, Nomor 3, Tahun 2017
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to describe how implementing accrual based in the financial report of the Perguruan Tinggi Negeri Badan Hukum (PTN BH). This study focused on the PTN BH university to get data which related with beginning preparation on implementing financial report based accrual. The location of this study is Diponegoro University (Undip). This study using qualitative descriptive approach with interview and observation methods. Interviews were conducted to Undip’s accounting staff. Observation method were done by attended on accounting staff’s meeting. Data from interview and observation analyzed using Miles and Huberman model and categorized as major determinants on implementing accrual based PTN BH university financial report. The results show that determinants which affect on implementing accrual based in financial report’s PTN BH university are: Accounting system, IT based system, competent human resources, commitment from leader, resistance, environment, and internal policy. Every determinant related each other. Accounting system based on IT used by competent human resources which needs commitment from leader to avoid the resistance. Majelis wali amanat consist of environment element have to keeping on track of university financial reporting. Every rules which relate with implementing accrual based in PTN BH university financial report will be settled as policy in many degrees.
ANALISIS PENGARUH KARAKTERISTIK CORPORATE GOVERNANCE TERHADAP KINERJA PERUSAHAAN (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia periode 2010-2014) Rahmawati, Nursakinah Bina; Handayani, Rr. Sri
Diponegoro Journal of Accounting Volume 6, Nomor 3, Tahun 2017
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this study is to analyze the effect arising from the characteristics of corporate governance by proxy size of the board of directors, the independence of the board of commisioners and the size of the audit committee; the ownership structure with a proxy family ownership, institutional ownership, public ownership and foreign ownership of the company’s performance. Dependent variabel in this research is the company’s performance measured by Tobin’s Q. This study uses secondary data collected from Indonesia Stock Exchange. The reserach data is the annual financial statement of the firms in the manufactur sector for the period 2010-2014. The sampling method in this study is purposive sampling. And at the last, this study used 220 firms-years observations. This study uses multiple reggresion analysis. Based on the result of hypothesis test,there are a positive effect among the size of the board of directors, audit committees and public ownership on company’s performance measured by Tobin's Q. On the other hand, there are  no  effect  among  the  independence  of  the  board  of  commissioners,  family  ownership, institutional ownership and foreign ownership on company’s performance.
PENGARUH KARAKTERISTIK DEWAN DAN STRUKTUR KEPEMILIKAN TERHADAP LUAS PENGUNGKAPAN SUSTAINABILITY REPORTING Situmorang, Roniasi; Basuki Hadiprajitno, Paulus Th
Diponegoro Journal of Accounting Volume 6, Nomor 3, Tahun 2017
Publisher : Diponegoro Journal of Accounting

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Abstract

             The purpose of this study is to examine the influence of board characteristics and  ownership structure toward sustainability reporting disclosure which integrated by annual reports for all listed manufacturing company on the Indonesia Stock Exchange in the year 2013-2014. Board characteristicsused in this study are size of commisioner, independent commisioner, size of director, and the existence of female directors, and ownership structure used in this study are public ownership and institusional ownership.            The population of this study are manufacturing companies listed on the Indonesia Stock Exchange (BEI) in the year 2013-2014. Total sample is 212 annual report companies as determined by purposive sampling method. This research analyzes sustainability reporting disclosure in annual reports by the method of content analysis. Data analysis was performed with the classical assumption and hypothesis testing of regression method.            The results of this study indicate that independent commisioner, size of director, and institusional ownership did not have significant influence to the sustainability reporting disclosure. Size of commisioner, the existence of female directors, and public ownership had significant influence to sustainability reporting disclosure.
ANALISIS PENGARUH REPUTASI ORGANISASI DAN KINERJA KEUANGAN TERHADAP KONTRIBUSI ORGANISASI NIRLABA Dara Ayu Ning Cahya Islami; Tarmizi Achmad
Diponegoro Journal of Accounting Volume 6, Nomor 3, Tahun 2017
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the effect of reputation and financial performance to nonprofit contributions. Reputation as an independent variable measured by the age and the size of the non-profit organization, while financial performance is proxy through fiscal performance, public support, and program efficiency. For the independent variables, this study used total contributions acquired by non-profit organizations.This study tested using OLS regression with balanced panel data. The population of this study is all nonprofit organization in Indonesia in 2010-2014, with a sample of 15 non-profit organizations selected by using purposive random sampling. The criteria used in selecting the sample are a nonprofit organization that has a complete financial statement of 2010-2014 and presenting in Rupiah currency.The empirical results of this study indicate that the size of the organization and program efficiency have a positive influence to nonprofit contributions. By contrast, public support has a negative influence to the nonprofit contributions. While the age of the organization and fiscal performance did not influence the nonprofit contributions.
PENGARUH ARUS KAS BEBAS, KUALITAS AUDIT, KEBERADAAN EKSEKUTIF WANITA, DAN DIVERSIFIKASI USAHA TERHADAP MANAJEMEN LABA Nur’aini Nur’aini; Darsono Darsono
Diponegoro Journal of Accounting Volume 6, Nomor 3, Tahun 2017
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine factors affecting earnings management practices such as the effect of free cash flow, audit quality, female executive presence, business diversification. The sample used in this study is a manufacturing company listed on the Indonesia Stock Exchange (IDX) period 2012-2015. The sampling method used in this research is purposive sampling and samples obtained as many as 387 samples. This study uses multiple regression analysis for hypothesis testing. The results of this study show that the variable of surplus-free cash flow and business diversification had a significant positive effect on earnings management which is measured using discretionary accrual while audit quality variable has significant positive influence and the female executive existence variable has positive non-significant influence to earnings management.
HUBUNGAN PENERAPAN CORPORATE GOVERNANCE DAN SOCIAL CORPORATE TERHADAP MANAJEMEN PAJAK (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia Tahun 2012-2015) Dhanendra Ganang W; Imam Ghozali
Diponegoro Journal of Accounting Volume 6, Nomor 3, Tahun 2017
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the effect of the number of boards of commissioners, the percentage of independent commissioners, the amount of compensation board of commissioners, audit committee, and Corporate Social Responsibility to corporate tax management. This study used multiple linear regression analysis using SPSS. The population used in this study consists of manufacturing companies listed in Indonesia Stock Exchange for the period 2012-2015. Samples were obtained in this study as many as 30 companies, bringing the total overall sample to be observed during the years 2012 to 2015 a total of 120. The results show that there is a significant positive effect on the number of commissioners tax management. There is a significant positive effect on the percentage of independent board tax management. There is a significant positive effect on the amount of compensation commissioners tax management. There is no influence of the audit committee of the tax management. There is no influence of Corporate Social Responsibility for the management of taxes. There is no effect of firm size on tax management. There is a significant positive effect on the profitability of tax management.

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