Nur Cahyonowati
Fakultas Ekonomika dan Bisnis, Universitas Diponegoro, Semarang, Indonesia Jl. Prof. Soedharto, SH. Tembalang Semarang

Published : 33 Documents
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PENGUNGKAPAN TANGGUNG JAWAB SOSIAL DAN KARAKTERISTIK CORPORATE GOVERNANCE PADA SEKTOR FINANSIAL

JURNAL AKUNTANSI DAN AUDITING Volume 7, Nomor 2, Tahun 2011
Publisher : JURNAL AKUNTANSI DAN AUDITING

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Abstract

The aim of this research is to examine the relation of corporate governance and corporate socialresponsibility disclosure on public companies listed at the Jakarta Stock Exchange. Disclosureof corporate social responsibility was measured by using modified Hackton and Milne’s(1996) indicators. This research predicts that corporate social disclosure is determined by thecharacteristics of corporate governance i.e. size of the board of commissioners; independentcommissioners, independent audit committees, government ownership, and presence of womenthe board of commissioners. Company size and profitability is used as control variables. Thissample consists of companies in financial sector. There are 45 companies fulfilling the samplingcriterion. The data were then analyzed using multiple regression analysis. The results indicatedthat the size of the board of commissioners, government ownership, independent audit committee,and company size had a positive and significant relation on the disclosure of corporate socialresponsibility; but the independent commissioners, the presence of women in the board ofcommissioners, and profitability did not have a significant relationship.

Pengaruh Persepsi Wajib Pajak tentang Kualitas Pelayanan Fiskus terhadap Kepatuhan Wajib Pajak dengan Kondisi Keuangan Wajib Pajak dan Preferensi Risiko sebagai Variabel Moderating (Studi Empiris terhadap Wajib Pajak Orang Pribadi di Kota Semarang)

Diponegoro Journal of Accounting Volume 1, Nomor 1, Tahun 2012
Publisher : Diponegoro Journal of Accounting

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Abstract

This research aims to examine the effect perception of tax service quality on taxpayer’s compliance. This research also aims to examine the moderating effect of  financial condition of taxpayer’s and risk preference for the relationship between perception of tax service quality with taxpayer’s compliance. The sampling method of this research used convenience sampling with a sample of 200 respondent from individual taxpayer’s in Semarang city. The research data used are the primary data by questionnaire which have contained respondent answer’s. In this research, data analysis used by Moderated Regression Analysis. The result of this study indicates that the effect perceptions of tax service quality, financial condition of taxpayer’s and risk preference is positively and significantly related with taxpayer’s compliance. Furthermore, both of moderating variable which the moderating effect of financial condition of taxpayer’s dan risk preference is positively and significantly related with taxpayer’s compliance.

Adopsi IFRS dan Relevansi Nilai Informasi Akuntansi

Jurnal Akuntansi dan Keuangan Vol 14, No 2 (2012): NOVEMBER 2012
Publisher : Institute of Research and Community Outreach - Petra Christian University

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Abstract

This objective of this research is to explore the quality of accounting information before and after the adoption of IFRS on Indonesian Accounting Standards. This research explored the value relevance of earnings as one dimension of the quality of accounting information. High quality of accounting information refers to high relevancy. The adoption of new stan­dards is predicted not to increase the quality of accounting information regarding the environmental factor in Indonesia. The population of this research is public company listed on the Jakarta Stock Exchange from 2008–2011. The results suggested that the application of IFRS-based  standards has not incrased the quality of accounting information in Indonesia. The relevance of accunting earnings has not increased significantly after the adoption of IFRS-based standards.

PENGARUH INDEPENDENSI, PENGALAMAN, DUE PROFESSIONAL CARE, AKUNTABILITAS, KOMPLEKSITAS AUDIT, DAN TIME BUDGET PRESSURE TERHADAP KUALITAS AUDIT (Studi Empiris pada Auditor KAP di Jawa Tengah dan DIY)

Diponegoro Journal of Accounting Volume 2, Nomor 3, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

This research was aimed to analyze and provide empirical evidences about the impact of independency, experience, due professional care, accountability, audit complexity, and time budget pressure on audit quality. This study was conducted by using survey method with questionnaire. The population in this study are auditors who work in public accountant offices in Central Java and DIY. This study used convenience sampling which was conducted by determination of samples counted with Slovin formula, so that only 91 questionnaires could be processed. Data analysis was conducted using multiple regression model. The result proved that independency, experience, due professional care, accountability, audit complexity, and time budget pressure influenced audit quality simultaneously. Besides that, this study proved that independency, experience, due professional care, accountability, and time budget pressure influenced audit quality partially, but audit complexity didn’t influence audit quality.

DETERMINAN PILIHAN KARIR PADA MAHASISWA AKUNTANSI (Studi Empiris pada Mahasiswa Akuntansi S1 Universitas Diponegoro)

Diponegoro Journal of Accounting Volume 2, Nomor 3, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

This research is aimed to learn the influence of factors: level of students, salary, professional training, social values, professional confession, and job enviroment toward to the choice of carrirer of accounting students with gender as a control variable. The research data is found by purposive sampling and convience sampling technics for undergraduate accounting students in Diponegoro University. There are 571 total population of students, with Slovin formula obtained 85 respondents consisting of 40 respondens of junior student and 45 respondens of senior student. To test some hypothesis in this research, researcher use Multinomial Logit method as data analyst tool.The result of the research shows that factors: professional training, social values, professional confession, and job enviroment influence the choice of carrier of accounting students. While level of students and salary factors not influence the choice of carrier of accounting students. 

PENGARUH CORPORATE GOVERNANCE TERHADAP MANAJEMEN PAJAK

Diponegoro Journal of Accounting Volume 2, Nomor 3, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

This research investigates the influence of corporate governance influences on  tax management  behavior.  Tax management is measured by effective tax rate. Corporate governance are measured by number of commissioner, percentage of independent commissioner, and compensation of commissioner and executives. Company size, profitability, debt ratio, and different tax rate are used as control variables.This  research  sample  is manufactured company selected by  using  method  of purposive  sampling.  There  are  153  companies  fulfilling  criterions. This research used multiple regression analysis. The  results  of  this  research  indicates  that  the number of commissioner, company size, profitability, and debt ratio affect tax management significantly. Meanwhile, the proportion of independent commissioners, compensation of commissioner and executive, and  different tax rate does not significantly influence the companys tax management.

PERBEDAAN REAKSI PASAR DAN KINERJA AKUNTANSI PERUSAHAAN PROSPECTOR DAN DEFENDER: ANALISIS DENGAN PENDEKATAN LIFE CYCLE THEORY

Diponegoro Journal of Accounting Volume 2, Nomor 3, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

Prospector and defender are two different types of extreme strategies.Habbe and Hartono (2001) and Saraswati and Atmini (2007) suggested on the differences in accounting performance and market reaction of prospector and defender. Earnings growth, sales growth, dividend payout ratio, return on investment and the market reaction are variables that is used to determine the implications of the organizational strategy, i.e.This study discusses the differences in accounting performance and market reaction of prospector and defender firms from 2006-2010. This research adds return on investment (ROI) as new measurement of accounting performance.Selecting of prospector and defender firms is determined using four variables,  the ratio of the number of employees to total net sales, the ratio of price to book value, the ratio of capital to total assets, and the ratio of capital expenditure to market value of equity. Four proxies of this research is analyzed by Common Factor Analysis. Sample of this study consisted of 20 companies, each 10  companies categorized as a prospector and defender. Life cycle theory is used to analyze the differences in accounting performance measurement prospector and defender. Data were analyzed using T-Test and Mann-Whitney U-Test. The results of the study showed that there was no difference in earnings growth, return on investment, and market reactions between companies prospector and defender firms. On the contrary, the companys sales growth and dividend payout ratio of defender firms is higher than the prospector firms.

PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP TINGKAT PENGUNGKAPAN RISIKO (Studi Empiris pada Perusahaan Nonkeuangan yang Terdaftar di Bursa Efek Indonesia)

Diponegoro Journal of Accounting Volume 2, Nomor 3, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this research is to analyze the effect of company characteristics such as ownership structure, independent nonexecutive director, audit committee independence, external auditor quality, firm size, leverage and industry type on the level of risk disclosure on all nonfinancial companies listed on the Indonesia Stock Exchange in 2011. This study is a replication of the research that has been done by Oliviera et al. (2011). However, control variable which are listing status and accounting standard that were used by Oliviera et al. (2011), are not being used in this research, because the variable is not applied in Indonesia. Financial companies are not used because they have different regulations with nonfinancial companies. This research is an empirical study with purposive sampling techniques in data collection with the following criterias: 1. Non-financial companies listed on the Indonesia Stock Exchange in 2011. 2. Completed annual reports published in 2011. The data obtained from annual report of 328 non-financial companies listed on the Indonesia Stock Exchange in 2011. Data were analyzed by Partial Least Square.The hypothesis in this research are as follows, 1. Concentrated ownership structure affects negatively on the level of risk disclosure, 2. Independent nonexecutive director affect positively on the level of risk disclosure, 3. Independent audit committees affect positively on the level of risk disclosure, 4. Big4 accounting firm engagement affect positively on the level of risk disclosures, 5. Leverage affects positively the level of risk disclosure, 6. Firm size affect positively on the level of risk disclosure, 7. High level of environmental sensitivity affect positively on the level of risk disclosure. The results from the test of hypothesis indicated that the size and quality of the companys external auditors are significantly influenced on the level of risk disclosure. Furthermore, the ownership structure, independent nonexecutive director, audit committee independence, leverage and industry type does not significantly influenced the level of risk disclosure. The result of this study provides information for investor about the risk that company could have, and also useful to give information for decision making.

ANALISIS FAKTOR – FAKTOR YANG MEMPENGARUHI PEMBERIAN OPINI GOING CONCERN OLEH AUDITOR PADA AUDITEE

Diponegoro Journal of Accounting Volume 2, Nomor 2, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to analyze and provide empirical evidence of the influence of litigation, audit client tenure, auditor reputation,disclosure, company size, audit opinion prior and audit lag to the granting of going concern opinion by the auditor. The research used 450 manufacturing companies listed on Bursa Efek Indonesia (BEI) from 2006-2011. Data were analyzed by logistic regression analysis. The result shows that the litigation, audit client tenure, auditor reputation, company size, disclosure and audit lag don’t have effect to the granting of going-concern audit opinion. While prior year audit opinion affect to the granting of going-concern audit opinion.

TREND AND DETERMINANTS OF CSR DISCLOSURE IN INDONESIA: A RESPONSE OF THE ACT NO. 40 (2007)

Jurnal Dinamika Akuntansi Vol 5, No 1 (2013): March 2013
Publisher : Jurnal Dinamika Akuntansi

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Abstract

This study aims to examine the trend of corporate social responsibility disclosure in Indonesia with regard to the Act No. 40 (2007). Mandatory corporate social responsibility has been debated among businessmen in Indonesia. This research proposes important suggestions to achieve effective implementation of the act. In addition,  this study aims to identify determinants of corporate social responsibility (CSR) disclosure among companies listed on Indonesia Stock Exchange. This study uses content analysis on five year annual reports to measure the level of corporate social responsibility disclosure. To examine the trend of disclosure, the study requires complete annual reports during observed period. This study found the increase of trend in corporate social disclosure during observed period. However, the increase was not significant indicated by low response of companies to the act. The results of content analysis indicate that human resources or employee topic dominate CSR disclosure. Regarding to the quantity of disclosure, the study found that 55,9% of disclosures were written in paragraph which less than half of A4 size paper. The study also found that 71% of disclosures was in non-monetary term. The results of regression analysis indicate that firm size is a pivotal determinant of CSR but not for profitability and public ownership. However, these findings are lack of generalization due to small sample size.