Aditya Septiani
Jurusan Akuntansi Fakultas Ekonomika dan Bisnis Universitas Diponegoro

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PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, DAN LEVERAGE TERHADAP SUSTAINABILITY DISCLOSURE Wulandari, Rr. Naidia Astrinita; Septiani, Aditya
Diponegoro Journal of Accounting Volume 6, Nomor 4, Tahun 2017
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to analyze the effect firm size, profitability and leverage to sustainability disclosure. Firm size, profitability, and leverage as independent variables is measured using a log from total aset, ROA, and book value of financial debt to total assets ratio. Sustainability disclosure acts as a dependent variable measured using GRI values. The sample in this study is based on companies listed on the Indonesia Stock Exchange which issued sustainability disclosure in 2013-2015. Sample selection method used is purposive sampling method. This research uses analytical technique that is ordinary least square. The results revealed that the firm size positively affect sustainability disclosure. However, profitability and leverage has no effect on sustainability disclosure.
PENGARUH ECO-EFFICIENCY TERHADAP NILAI PERUSAHAAN DENGAN LEVERAGE DAN PROFITABILITAS SEBAGAI VARIABEL MODERASI Panggau, Novensya Dwi; Septiani, Aditya
Diponegoro Journal of Accounting Volume 6, Nomor 4, Tahun 2017
Publisher : Diponegoro Journal of Accounting

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The purpose of this research is to analyze the effect of eco-efficiency on firm value by leverage and profitability as a moderating variable. Eco-efficiency as an independen variable is measured by dummy. Firm value as dependen variable is measured by market price. Leverage and profitability as moderating variable, leverage is measured by DER and profitability is measured by ROA. This research uses price book value and earnings per share as a control variable. The sample of this research is manufacturing companies listed in Indonesia Stock Exchange during the period 2013 ? 2015. The sampling method in this research is purposive sampling. The analysis technique in this study using multiple linear regression analysis. The result show that eco-efficiency has significant positive effects on the firm value. Leverage has positive effects but can?t moderates the relationship between eco-efficiency and firm value. Profitability has negative effects and can?t moderates the relationship between eco-efficiency and firm value.
INSENTIF PELAPORAN DAN PERENCANAAN PAJAK PERUSAHAAN Agasi, Wenny Adelia; Septiani, Aditya
Diponegoro Journal of Accounting Volume 4, Nomor 2, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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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.
PENGARUH EXTERNAL FINANCING NEEDS DAN OWNERSHIP STRUCTURE TERHADAP KINERJA PERUSAHAAN PERBANKAN Simanjuntak, Elfride Hanum; Septiani, Aditya
Diponegoro Journal of Accounting Volume 8, Nomor 4, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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The purpose of this research is to examine the effect of external financing needs and ownership structure on banking performance. The dependent variable in this study is banking performance measured by using Tobin?s Q. The independent variables in this study are external financing needs and ownership structure which consists of managerial ownership and institutional ownership. In addition, company size, leverage and return on assets (ROA) are used as control variables. This study uses a sample consisting of 187 banking companies listed on the Indonesia Stock Exchange during the 2014-2018 period. Sampling was done by using purposive sampling technique with certain criteria. This research method uses multiple linear regression analysis. The results of this study indicate that external financing needs has a negative and significant effect on banking performance and institutional ownership has a positive and significant effect on the performance of banking companies. While managerial ownership does not affect banking performance.
PENGARUH FAMILY CONTROL TERHADAP PROFITABILITAS DAN NILAI PERUSAHAAN PADA INDUSTRI BARANG KONSUMSI DI INDONESIA Catherine, Jessica Rissa; Septiani, Aditya
Diponegoro Journal of Accounting Volume 6, Nomor 3, Tahun 2017
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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 variable. Profitability and firm value as dependent variable are measured by ROA and Tobins q value. This research uses size, sales growth, and leverage as a control variable. The sample of this research is manufacturing companies on consumer goods industry sector listed in Indonesia Stock Exchange during the period 2012-2014. The sampling method in this research is purposive sampling. The analysis technique in this study using multiple regression analysis. Overall, the results show that family control has significant positive effects on the profitability. Family control is not affected on the firm value.
ANALISIS PENGARUH PERILAKU PENGHINDARAN PAJAK TERHADAP NILAI PERUSAHAAN DENGAN TRANSPARANSI SEBAGAI VARIABEL MODERATING Tri Anggoro, Stevanus; Septiani, Aditya
Diponegoro Journal of Accounting Volume 4, Nomor 4, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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The purpose of this research is to analyze the effect of tax avoidance behavior on firm value by considering transparancy as a moderating variable. Tax avoidance as an independen variable is measured by book-tax-difference (BTD) value. Firm value and agency cost as dependen variable are measured by Tobins q and STA value. Transparency as moderating variable measured by the ratio that takes intoitem contained in financial statements under the provisions of GCG self assessment int 2010. This research uses leverage as a control variabel.            The sample of this research is manufacturing companies listed in Indonesia Stock Exchange during the period 2010-2013. The sampling method in this research is purposive sampling. The analysis techique in this study using multiple regression analysis.            Overall, the results show that tax avoidance behavior has significant positive effects on the firm value. Tax avoidance has positive effects on the agency cost. And transparency can moderate the effect of tax avoidance on firm value.
PERBEDAAN PERSEPSI MAHASISWA AKUNTANSI MENGENAI LEARNING MANAGEMENT SYSTEMS (LMS) (STUDI EMPIRIS PADA MAHASISWA S1 AKUNTANSI UNIVERSITAS DIPONEGORO DAN UNIVERSITAS SEMARANG) Suryaningsih, Amita; Septiani, Aditya
Diponegoro Journal of Accounting Volume 4, Nomor 3, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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This  study  aims  to  analyze  the  accounting  students  perception  of  a  Learning Management System (LMS). This study examined differences of perception between accounting students from public universities with accounting students from private universities of a Learning Management System (LMS). In addition, this study also examine the factors that influence the accounting students perception about usefulness of Learning Management System (LMS). These factors are the lecture notes usefulness, student engagement  with  module,  discussion  forum,  and  Other  Virtual  Learning  Environment (VLE) tools (Basioudis, et al; 2012).This study used primary data and secondary data. The primary data obtained through distribution of questionnaires to accounting students at the Diponegoro University (UNDIP) and the Semarang University (USM). One hundred and thirty questionnaires was distributed, and 123 questionnaires was collected properly. The data is analyzed using independent sample t-test and regression analysis.The result of this research show that accounting students perception from public universities and private universities of a Learning Management System (LMS) is similar. In addition 75.7% of accounting student perceptions about usefulness of learning Management System (LMS) explained by factors in the model. Using significance 0.10, t test results showed that the factors in the model have positive influence on accounting students perception about usefulness of Learning Management System (LMS).
KUALITAS DARI PROSEDUR PENGENDALIAN INTERNAL: LIMA BENTUK PENGENDALIAN COSO DAN PENGARUH MODERATING 1 PADA KEADILAN ORGANISASIONAL DAN KECURANGAN KARYAWAN PADA PERUSAHAAN DI KOTA SEMARANG Setyani, Irma; Septiani, Aditya
Diponegoro Journal of Accounting Volume 3, Nomor 3, Tahun 2014
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This study aims to examine the empirical invidence of impact factors on the quality ofinternal control procedure in Semarang the finance company, in this case, a Bank Perkreditan Rakyat or BPR and BUMN especially in tellecommunication sectors. The factors were, perceptions of organizational justice, control environment, risk management, information and communication, monitoring and employee fraud.This study used primary data, which was, using distributed questionnaires at company sample. The collecting data method using purposive sampling in total sample 7 (seven) company samples and the number of respondent in minimum 80 respondents. In this study there were two theoretical framework. The first theoretical framework tested with logistic regression analysis, while the second theoretical framework tested with multiple linear regression analysis.Based on the result of, the first model framework shows that quality of internal controling procedures and perception of justice organizational has a significant effect on employee fraud. The second theoretical framework shows the result of control environment, risk management and controling activity has a positively impact on the quality of internal control procedures so that hypothesis accepted, while the information and communication, and monitoring has a negatively impact on the quality of internal control procedures so that hypothesis rejected.
FAKTOR-FAKTOR YANG MEMPENGARUHI PERUSAHAAN MANUFAKTUR TERDAFTAR DI BEI MELAKUKAN PERGANTIAN AUDITOR SECARA VOLUNTARY Pradipta, Randi Pujas; Septiani, Aditya
Diponegoro Journal of Accounting Volume 3, Nomor 3, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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This research aimed to test the influence of audit opinion, changes in management, size of the client, complexity, client firm?s growth on the voluntary auditor switching.  The voluntary auditor switching would perform many problems, because it was happen in out of regulation that has been taken. Data collecting in this research used a purposive sampling of Manufacture Company that was registered on the Indonesia Stock Exchange (BEI) in 2010 until 2012.  This research used 31 manufacture companies that were used as sample firms.  Logistic regression in this research was used to test the hypothesis. The results of this research showed that the independent variables that influenced the voluntary auditor switching was the change in management.  Besides that, the other independent variables that weren?t influence on the voluntary auditor switching were the audit opinion, the size of client, the complexity and the client firm?s growth.
PENGARUH KUANTITAS DAN KUALITAS SUSTAINABILITY DISCLOSURE TERHADAP INNATE DAN DISCRETIONARY EARNINGS QUALITY Kristia, Elsa; Septiani, Aditya
Diponegoro Journal of Accounting Volume 8, Nomor 3, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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The purpose of this study is to examine the effect of quantity and quality of sustainability disclosure on innate and discretionary earnings quality. The sustainability disclosure quantity is measured using the GRI G4 index, while the quality of sustainability disclosure is measured based on the report form, the adherence level and external statements. Innate and discretionary earnings quality as the dependent variable are measured using a modified Jones Model. The control variables used in this study are return on assets, leverage, net operating assets, and operating cycle. The research sample consisted of 10 main sector companies, namely the agriculture and mining sub-sectors, which are listed in the Indonesia Stock Exchange in 2014-2016. The sampling method used is purposive sampling. The analysis technique in this study is multiple linear regression analysis. The findings show that sustainability disclosure quantity has a significant positive effect on innate earnings quality and does not have a significant positive effect on discretionary earnings quality. While the quality of sustainability disclosure has a significant positive effect on both innate earnings quality discretionary earnings quality.