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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 58 Documents
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Search results for , issue "Volume 8, Nomor 3, Tahun 2019" : 58 Documents clear
PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP TAX AVOIDANCE (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2014-2017) Asthari Oliviana; Dul Mu'id
Diponegoro Journal of Accounting Volume 8, Nomor 3, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

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.
PENGARUH PEMILIHAN UMUM (PEMILU) TAHUN 2009, 2014, DAN 2019 TERHADAP PASAR MODAL INDONESIA Louisa Gabe Samosir; Tri Jatmiko Wahyu Prabowo
Diponegoro Journal of Accounting Volume 8, Nomor 3, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the impacts of political events, such a presidential election towards the Indonesian capital market in the last three periods of election, in 2009, 2014, and 2019.            Samples used were the companies listed in LQ-45 from February to July for each period of election, in 2009, 2014, and 2019.  This research took abnormal return and trading volume activity to be examined, thus used event study as the research model. The result shows there were no differences in abnormal return and trading volume activity, both before and after the elections in 2009, 2014, and 2019.
ANALISIS PENGARUH PRAKTIK PENGHINDARAN PAJAK TERHADAP NILAI PERUSAHAAN: TRANSPARANSI INFORMASI SEBAGAI VARIABEL PEMODERASI Istiharoh Nadia Hanif; Moh Didik Ardiyanto
Diponegoro Journal of Accounting Volume 8, Nomor 3, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the effect of tax avoidance on the firm value  with transparency of information as the moderating variable. The independent variable that is used in this research is tax avoidance which is measured by Book Tax Difference (BTD) and Cash Effective Tax Rate (Cash_ETR). Variables dependent are firm value which is measured by Tobin’s Q. Then moderating variable is transparency of information which is measured by 68 voluntary disclosure index. The population consist of manufacturing companies listed on Indonesia Stock Exchange during 2015-2017. Samples are selected using purposive sampling method and acquired 184 companies during 3 years. Test analysis using multiple regression model. Finding in this study indicates that tax avoidance with BTD proxy has a significant negative effect to the firm value. Then the transparency of information also strengthens the relationship between tax avoidance with BTD proxy and the firm value.
PENGARUH LEVERAGE TERHADAP PROFITABILITAS PADA PERUSAHAAN MANUFAKTUR ( Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2017) Natigor Sasongko Manalu; Moh Didik Ardiyanto
Diponegoro Journal of Accounting Volume 8, Nomor 3, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

The aim of this study is to presents an empirical insight into the relationship between leverage and profitability of the manufacture industry in Indonesia. The companies should already listed in Indonesia Stock Exchange within 2015 until 2017. This study is a replication of the study by Saleem et al. (2015) on manufacture companies that already going public. The samples were taken by purposive sampling method and finally obtained manufacture companies that fulfill the criterias.The criterias include having complete data of financial statement, and already selling stock in the stock market. Data were analyzed using Linier Regression model, Anova, and T-test. The result shows that both financial leverage and operating leverage doesn’t affect profitabily of manufaktur company separately. But they do affect profitability together.This result shows that leverage alone doesn’t affect profitability of manufactur company, there is  a lot of other variable that may change the outcome of companies profitability.
ANALISIS PENGARUH KECUKUPAN MODAL TERHADAP BIAYA INTERMEDIASI DAN PENGAMBILAN RISIKO BANK (Studi Kasus pada Bank Umum yang Terdaftar di Bursa Efek Indonesia Periode 2013-2017) Rosa Yuni Rahmawati; Agus Purwanto
Diponegoro Journal of Accounting Volume 8, Nomor 3, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

             This study aims to examine the effect of capital adequacy on intermediation cost and bank risk taking. Capital adequacy is measured using the Capital Adequacy Ratio (CAR), the ratio of total equity to total assets (RETTA), and capital dummy. Intermediation costs are measured using Net Interest Margin (NIM) 1 and NIM 2. Control variables in this study are management efficiency, revenue diversification, risk-weighted assets to total assets, statutory reserve, and financial intermediation.            The population in this study consisted of banks in Indonesia, especially banks listed on the Indonesia Stock Exchange for the period 2013-2017. Sample determined with purposive sampling method. The total sample is 161 banks.            This study used multiple regression analysis to test hypotheses. The results of this study indicate that capital adequacy (CAR and RETTA) has a positive effect on intermediation costs (NIM1 and NIM2), capital adequacy (CAR and RETTA) have a negative effect on risk taking, and capital adequacy (capital dummy) has no effect on intermediation costs (NIM1 and NIM2) and risk taking.
PENGARUH INDEPENDENSI DAN PROFESIONALISME AUDITOR TERHADAP KUALITAS AUDIT DENGAN FEE AUDIT SEBAGAI VARIABEL MODERASI (Studi Empiris pada Kantor Akuntan Publik di Semarang) Sadewa Sapta Kusuma; Tri Jatmiko Wahyu Prabowo
Diponegoro Journal of Accounting Volume 8, Nomor 3, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

This research was conducted with the aim of examining the role of audit fees in moderating the effect of auditor independence and professionalism on audit quality. The sample used in this research is the auditor who works in the public accounting firm in Semarang. The number of samples received as respondents is 50 samples. Research data was obtained by giving questionnaires to respondents to then be answered. Determination of this sample was carried out by convenience sampling method. The research hypothesis cites using analysis of multiple regression analysis with Ordinary Least Square (OLS) and moderated regression analysis. The results of this research indicate that independence has a positive and significant effect on audit quality while professionalism has no effect on audit quality. In addition, audit fees do not strenghten the effect of auditor independence and professionalism on audit quality.
PENGARUH PENGUNGKAPAN SUKARELA MANAJEMEN RISIKO TERHADAP NILAI PERUSAHAAN (Studi Empiris pada Perusahaan Property, Real Estate, dan Building Construction yang Terdaftar pada Bursa Efek Indonesia periode 2017) Henrikus Balzano Anggoro Seto; Abdul Rohman
Diponegoro Journal of Accounting Volume 8, Nomor 3, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the effect of voluntary disclosure of risk management on firm value in Property, Real Estate, and Building Construction Comspanies Listed on the Indonesia Stock Exchange in 2017 period In addition, this study also examines whether the presence of broader disclosures from companies can reduce asymmetry information with users of information that is very necessary for making decisions. On the basis of signal theory, which is about information asymmetry, companies that have more information should have high corporate values.The population in this study are Property, Real Estate, and Building Construction companies that are listed on the Indonesia Stock Exchange in the 2017 period. Finally, there were 51 samples from 69 populations listed on the IDX. The analytical tool used in this study is multiple regression analysis.The test results show that the disclosure of operational risk, strategy risk, and integrity risk has a positive and significant effect on firm value while empowerment risk and information and technology processing risks that do not affect the firm's value. With these results it can be said that more disclosure from a company will increase the value of the company in the eyes of investors, the non-influential disclosure of empowerment risk may be influenced by several other factors.
PENGARUH PENGUNGKAPAN CSR TERHADAP KINERJA PERUSAHAAN (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2013,2015 dan 2017) Tukma Ida Putri Harahap; Aditya Septiani
Diponegoro Journal of Accounting Volume 8, Nomor 3, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

ABSTRACTThis study aims to determine how the effect of the change in total corporate social responsibility disclosure (CSRD) for the previous period to the change in financial and market performance of corporate for  the next period. In this study the independent variables change in total CSR disclosure used the standard by Global Reporting Initiatives namely economical impact, employment, environtment, product responsibilty, Social, and human rigts. Change in total corporate social responsibility disclosure (CSRD) will be tested its effect on the dependent variables change in financial and market performance which is proxied by change in Return on Asset (ROA), change in Earning Per Share (EPS) and change in Market Price (MP). This study also used control variables, namely change in research and development expenditure, change in financial leverage, and market capitalisation. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) period 2013,2015, and 2017 with total sample were 94 companies which determined by purposive sampling method. Data analysis in this research carried out by using the classical assumption, whereas hypothesis testing carried out by using linear regression namely Ordinary Least Squares method (OLS) . The results of this study show that change in CSR Disclosure in the previous period has positive and significant effect on the change in corporate’s financial and market performance in the next period. Menwhile control variable doesn’t has an effect on the change in corporate’s financial and market performance in the next period.
PENGARUH TATA KELOLA RISIKO TERHADAP KINERJA BANK (Studi Empiris pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia pada Tahun 2015-2017) Maghfira Dwi Puspita; Imam Ghozali
Diponegoro Journal of Accounting Volume 8, Nomor 3, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

The  aims of this study to discuss the relationship of risk governanceand bank performance. The independent variable in this research are level of risk disclosure, the number of risk committee, and the activity of risk committee.. While the dependent variable used in this study is ROA, ROE, and Tobin’s Q.This study uses secondary data from annually report of banking company listed on the Indonesia Stock Exchange. The population in this research is banking company listed on the BEI 2015-2017. The sampling method used is purposive sampling. Total sample of this research 106. This study uses multiple regression analysis to test the relationship between independent variable and dependent variable. The results showed that the level of risk disclosure has a positively related to bank performance, number of risk committee not influenced on bank performance, and activity of risk committee influenced on bank performance (ROE and Tobin’s Q).
ANALISIS PENGARUH CORPORATE GOVERNANCE PERCEPTION INDEX, UKURAN PERUSHAAN DAN LEVERAGE TERHADAP FINANCIAL DISTRESS : STUDI EMPIRIS PADA PERUSAHAAN PESERTA CGPI YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2012-2016 Mufti Gilang; Darsono Darsono
Diponegoro Journal of Accounting Volume 8, Nomor 3, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

This aims of this study is to examine the effect of corporate gorvernance perception index, company size, and leverage on the occurrence of financial distress in a company. In the previous study, there was a relationship between the company's financial performance and the occurrence of financial distress in the company.In this research, the population listed on the Indonesia Stock Exchange period 2012-2016 and also listed in the announcement of the results of research conducted by the Institute for Corporate Governance (IICG) to obtain CGPI scores. The method to sample selection using the purposive sampling method. Analysis of the data used is descriptive statistics, classical assumption test and hypothesis testing with correlation methods and multiple regression tested using SPSS 23 software.The results of the hypothesis proved that the variable firm size  and leverage base significantly affect financial distress. while the CGPI variable had no significant effect on the occurrence of financial distress.

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