Diponegoro Journal of Accounting
Journal published by Diponegoro University
Diponegoro Journal of Accounting
Diponegoro Journal of Accounting merupakan media publikasi karya ilmiah lulusan S1 Prodi Akuntansi Fakultas Ekonomika dan Bisnis Universitas Diponegoro yang memuat berbagai hasil penelitian maupun kajian di bidang akuntansi.
Subjects: Finance, Banking, Accounting & Econometrics
Accreditation: Not accredited.
Articles
1–20 of 940 results.
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Analisis Faktor-faktor yang Berpengaruh terhadap Audit Report Lag (Studi Empiris pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Tahun 2013-2015) Download• 2017 Indonesia
Bahasa Indonesia
The purpose of this research is to analyze the factors that affect audit report lag of financial reports to the companies listed on the Indonesia Stock Exchange. The examined factors of this research ... -
Karakteristik Perusahaan dan Pengungkapan Modal Intelektual: Perusahaan-Perusahaan di Indonesia Tahun 2015 Download• 2017 Indonesia
Bahasa Indonesia
This empirical quantitative study seeks to examine the influence of company's characteristics on intellectual capital disclosure. They consist of type of industry, leverage, listing age, and corporate...
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Pengaruh Book Tax Differences terhadap Kualitas Laba (Studi Empiris pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Tahun 2010-2014) Download• 2017 Indonesia
Bahasa Indonesia
The purpose of this research is to examine empirically the influance of book tax differences to earning quality. Book tax differences as independent variables divided to three group: Large Negative B...
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Implementasi Pajak Penghasilan Berdasarkan Peraturan Pemerintah Nomor 46 Tahun 2013 (Studi pada UMKM di Jawa Tengah dan Daerah Istimewa YOGYAKARTA) Download• 2017 Indonesia
Bahasa Indonesia
This study aims to determine differences income tax for individual taxpayer and corporate taxpayer refers to general rate based on Undang-Undang Nomor 36 Tahun 2008 that regulates about income tax for...
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Pengaruh Ukuran Perusahaan, Profitabilitas, Dewan Komisaris, Komite Audit dan Kualitas Audit terhadap Pengungkapan Informasi Pertanggungjawaban Download• 2017 Indonesia
Bahasa Indonesia
The practice of disclosure of social responsibility information plays an important role for the company because the company lives in a community environment and its potential activities have social an...
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Pengaruh Agresivitas Pajak terhadap Pengungkapan Corporate Social Responsibility (Studi Empiris pada Perusahaan Non-keuangan yang Terdaftar di Bursa Efek Indonesia pada Tahun 2013-2016) Download• 2017 Indonesia
Bahasa Indonesia
This study aims to examine the effect of tax aggressiveness on Corporate Social Responsibility (CSR) disclosure. Dependent variable in this study is CSR disclosure in the corporate's sustainability re...
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Pengaruh Keahlian Komite Audit dan Jumlah Rapat Komite Audit terhadap Manajemen Laba dengan Audit Eksternal sebagai Variabel Moderasi Download• 2017 Indonesia
Bahasa Indonesia
Audit committee and external audit have a very important role to oversee the financial reporting process and monitor the propensity of a company managers to manipulate earnings. Monitoring mechanism i...
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• 2017 Indonesia
Bahasa Indonesia
This study aims to examine non-monotonic relation between the value of managerial ownership and percentation of managerial ownership to discretionary accruals. The value of executive share ownership (...
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Pengaruh Interlock Dewan Direksi Dan Interlock Auditor Eksternal Terhadap Pengungkapan Sukarela Pada Laporan Tahunan Download• 2017
Bahasa Indonesia
The focus of this study is to examine the effect of board interlock and external auditor towards voluntary disclosure on the annual reports of interrelated firm. Board interlock is a condition where t...
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Pengaruh Pengungkapan Corporate Social Responsibility Terhadap Agresivitas Pajak Dengan Moderasi Kepemilikan Saham Oleh Keluarga Download• 2017
Bahasa Indonesia
This study aims to know that the disclosure of Corporate Social Responsibility to tax aggressiveness with moderation of ownership of shares by the family.The population in this research is all mining ...
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• 2017 Indonesia
Bahasa Indonesia
This study aims to examine the relationship between knowledge sharing, demographic factors (age, education level, position, tenure) on employee performance. This research was conducted in 12 Regional ...
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Pengaruh Dewan Komisaris dan Investment Account Holders terhadap Kinerja Bank Syariah di Indonesia Download• 2017 Indonesia
Bahasa Indonesia
The purpose of this study was to examine the level of performance of Islamic Banks in Indonesia based board direcotrs attributes and Investment Account Holders. Then, this research ensures determinant...
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Pengaruh Tata Kelola Perusahaan, Profitabilitas, dan Penghindaran Pajak terhadap Nilai Perusahaan Download• 2017 Indonesia
Bahasa Indonesia
This study aims to examine the effect of corporate governance, profitability, and tax avoidance of the firm's value. The measurement of the corporate governance is based on the Corporate Governance In...
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Pengaruh Faktor Finansial dan Non Finansial terhadap Manajemen Laba (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2013-2015) Download• 2017 Indonesia
Bahasa Indonesia
This research aims to examine the effect of financial factor and non-financial factor on earnings management. The financial factor of this study are explained using free cash flow and financial distre...
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Analisis Pengaruh Dewan Komisaris, Dana Syirkah dan Kontribusi Sosial terhadap Kinerja Bank Umum Syariah di Indonesia Download• 2017 Indonesia
Bahasa Indonesia
The purpose of this research is to examine the relationship between board size, board composition, investment account holders and social contribution with the bank performance in one of the fastest-gr...
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Pengaruh Family Control terhadap Profitabilitas dan Nilai Perusahaan pada Industri Barang Konsumsi di Indonesia Download• 2017 Indonesia
Bahasa Indonesia
This research aims to analyze the effect of family control on profitability and firm value for Consumer Good Industry in Indonesia. Family control as an independent variable is measured by dummy varia...
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Pengaruh Manajemen Modal Kerja terhadap Profitabilitas (Studi Empiris pada Perusahaan Manufaktur Sektor Industri Dasar dan Kimia yang Terdaftar di Bursa Efek Indonesia Periode Tahun 2013-2015) Download• 2017 Indonesia
Bahasa Indonesia
Indicators of good working capital management is the efficiency of working capital. The components of working capital are turnover of cash, turnover of account receivables, turnover of inventories, an...
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Pengaruh TIME Budget Pressure dan Human Capital terhadap Reduced Audit Quality Act dengan Budaya Etika Organisasi sebagai Variabel Moderating (Studi Empiris pada Kap di Kota Semarang) Download• 2017
Bahasa Indonesia
This study aimed to analyze the relationship between time budget pressure and human capital on audit quality through ethical culture of the organization and analyze the influence of cultural mediation...
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Pengaruh Tingkat Pendapatan, Tarif Pajak, Denda Pajak, dan Probabilitas Pemeriksaan Pajak terhadap Kepatuhan Pajak Download• 2017
Bahasa Indonesia
The purpose of this paper is to examine the effect of income level, Income Tax, Fines, and Tax Audit on Tax Compliance.The sample in this study consisted of 440 of Taxpayers which is listed on one of ...
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Faktor-faktor Yang Mempengaruhi Struktur Modal Di Perusahaan Indonesia (Pada Perusahaan Manufaktur Yang Terdaftar Di Bei Tahun 2011-2014) Download• 2017 Indonesia
Bahasa Indonesia
This study aims to examine factors affecting capital structure. This study uses a variable liquidity, profitability, asset structure, sales growth, asset growth, and business risk as independent varia...