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Papers by zulaikha zulaikha

The purpose of this study is analyzing the implementation of final tax by comparing the tax expen... more The purpose of this study is analyzing the implementation of final tax by comparing the tax expense using the tax rate 1% from income according to PP No.46 Tahun 2013 with the tax expense using the Net Income Calculation Statement according to PER-17/PJ/2015. In addition to expense perspective, this study also analyze the influence of tax fairness, tax payer’s environment and tax penalties on tax compliance. The dependent variable of this study is tax compliance and the independent variables of this study are tax fairness, taxpayer’s environment and tax penalties. Respondents in this study are taxpayers in Semarang city who carries on bussiness with gross income less than equal to 4,8 billion rupiah in the year of 2017 or including Micro Small And Medium Enterprises.This study uses quantitative research method which the data obtained from questionnaries given by Convenience Random Sampling. Data analysis in this study using multiple linear regression with SPSS 16.00 for Windows and ...

This study aims to analyze the application of accounting conservatism in positive accounting theo... more This study aims to analyze the application of accounting conservatism in positive accounting theory perspective that consist of bonus plan hypothesis, debt covenant hypothesis, and political cost hypothesis. Variables that are examined in this study are managerial ownership, public ownership, leverage, the size of the company, and capital intensity as independent variable and accounting coservatism as dependent variable. This study used sample that consist of 136 manufacturing companies listed on Indonesia Stock Exchange in 2011-2014. Sample of this study were selected use purposive random sampling method with certain criteria. The analysis technique used is multiple regression analysis. The result of the analysis showed that managerial ownership, public ownership, and capital intensity has no significant effect to accounting conservatism. Leverage has positive effect to acccounting conservatsim, while the size of the company has negative effect to accounting conservatism. Based on ...

The aim of this research is to examine the effect of good corporate governance (GCG) toward the f... more The aim of this research is to examine the effect of good corporate governance (GCG) toward the firm’s dividend policy. Good corporate governance (GCG) is proxied by the number of commissioner, independent commissioner, and institutional ownership. Dividend policy as dependent variable is measured by dividend payout ratio (DPR).This study uses leverage, profitability, and the firm’s size as control variables. Population of this research is manufacturing companies listed in Indonesia Stock Exchange (IDX) 2011-2013. Using purposive sampling method, there are 150 samples obtained. The analytical method used in this study is multiple regression analysis. The result of this research show that independent commissioner and institutional ownership have a positive effect on dividend policy. Meanwhile, the number of commissioner do not have a significant effect on dividend policy

The purpose of this study was to analyze the factors that affect student interest in accounting f... more The purpose of this study was to analyze the factors that affect student interest in accounting for the selection of a non accountant or accountant. Factors that influence the career choice of variables measured by financial rewards, professional training, professional recognition, social values, work environment, market considerations and personalities. The sample used in this research were obtained from 163 respondents sampled several universities in Semarang (UNDIP, UNNES, UNISSULA, UNIKA). The results of the analysis showed variable rewards financially, professional training, professional recognition, social values and market considerations have a significant influence on the selection of a career as an accountant or a non-accountant, but the work environment and personality variables analysis results showed these variables have no effect significantly to the selection or non-accountant accounting caree

Diponegoro Journal of Accounting, 2017

This study aims to examine the effect of earnings management, audit firm size and leverage toward... more This study aims to examine the effect of earnings management, audit firm size and leverage towards audit fees on manufacturing companies in Indonesia. This study uses secondary data which obtain from Indonesia Stock Exchange during the year of 2013-2015. The populations in this study are 413 companies which listed on Indonesia Stock Exhange. The selected companies that used to be sample of this study are manufacturing companies that consist of basic industry and chemical sector, all sorts of industry sector and consumer goods industry sector. Based on criterias which had been assigned, the samples of this study are 118 manufacturing companies. The method of analysis used in this study is multiple regression analysis. The results show that earnings management and audit firm size have a positive effect towards audit fees. Meanwhile, leverage has a negative effect towards audit fees.

Substansi: Sumber Artikel Akuntansi Auditing dan Keuangan Vokasi

Penelitian ini bertujuan untuk menganalisis pengaruh penerapan aplikasi SAIBA terhadap kepuasan p... more Penelitian ini bertujuan untuk menganalisis pengaruh penerapan aplikasi SAIBA terhadap kepuasan pengguna dan kinerja pengguna berdasarkan perspektif modifikasi Model Delone dan McLean. Penelitian ini menggunakan enam variabel (kualitas sistem, kualitas informasi, kualitas layanan, kualitas pendidikan dan pelatihan, kepuasan pengguna dan kinerja pengguna). Penelitian ini menggunakan kuesioner. Responden adalah semua operator SAIBA di instansi atau satuan kerja mitra KPPN Semarang I dan II dengan menggunakan purposive sampling sebagai teknik pengambilan sampel. Data yang diperoleh dianalisis dengan menggunakan aplikasi IBM SPSS 22 dan WarpPLS 6.0. Hasil penelitian menunjukkan kualitas sistem, kualitas informasi, kualitas layanan, dan variabel kualitas pendidikan dan pelatihan memiliki pengaruh positif pada kepuasan pengguna dan kinerja pengguna.

Diponegoro Journal of Accounting, 2015

T his study explain how profitability and age of a company can affect the disclosure of corporate... more T his study explain how profitability and age of a company can affect the disclosure of corporate social responsibility in the annual report. The companies that earn high profit tend to assume that they didn’t need to make a report about things that can interfere their financial succes, so they make an un-optimal performance in social responsibility of their annual report. On the other side, the companies that has a long standing are more experienced in publish their financial statements. With this experiences, they could be more aware of the information needs for their company . For a sample, there are 113 annual reports of basic and chemical industry companies listed in Indonesia Stock Exchange during 2010-2012. The informations processing are using multiple linear regression with profitability and age of a company as the independent variable and the disclosure of corporate social responsibility as the dependent variable. So this study use 3 control variables: firm size...

The objective of this study is to investigates the role of bookkeeping capability of taxpayer in ... more The objective of this study is to investigates the role of bookkeeping capability of taxpayer in relation with the taxpayers' compliance behavior at small and medium enterprises. These SME's actors were chosen based on their significance in contributing to the national economy. Despite the high volume number of SME's in Indonesia, their involvement in the tax payment compliance still show the low percentage to total national tax revenue. As starting point, this research is intended to identify the bookkeeping practice among small and medium enterprises. After that, this research also try to examines some characteristics of bookkeeping such as bookkeeping capability, compliance cost and audit exposure risk. Finally, the result of this research wilt provide some policy recommendations regarding the contribution of SME's taxp-Tahyee r to the regulator. results of this study show that bookkeeping capability of SME's has significant and relationship with the taxpayers...

Diponegoro Journal of Accounting, 2019

The research aims to analyze the influence of earnings management on Corporate Social Responsibil... more The research aims to analyze the influence of earnings management on Corporate Social Responsibility disclosure s use d control variable s include size, leverage and return on assets (ROA). This research us ed 280 samples of manufacturing firms listed in Indonesian Stock Exchage (IDX) during 2013 to 2016. The sampling me thod is purposive one. Data analy zed used multiple regression. The results show that earnings management positivly to Corporate Social Responsibility disclosures. This study showed companies that do earnings management tend to make high Corporate Social Responsibility disclosures than companies that does not earnings management.

The purpose of this study is to examine the effect of the characteristics of the audit committee ... more The purpose of this study is to examine the effect of the characteristics of the audit committee financial and accounting expertise on financial reporting timeliness. Timeliness of financial reporting is measured using 2 variables: earnings announcement lag and audit report lag. The characteristics of audit committee financial and accounting expertise are measured by the proportion of the financial and accounting expertise in the audit committee and the presence of accounting expertise on audit committee chair. This study uses secondary data from financial statements and annual reports of manufacturing companies listed on the Indonesia Stock Exchange within the period 2011-2014. Based on the purposive sampling method, there are 81 companies that met the sampling criteria. The data were analyzed using multiple linear regression. The result shows that accounting expertise on audit committee chair has a significant negative effect on the timeliness of financial reporting. In other word...

This research is replicated from Mellandy dan Aziza (2006). This research aim to examine impact o... more This research is replicated from Mellandy dan Aziza (2006). This research aim to examine impact of emotional intelligence, spiritual intelligence, and behavioral learning towards the level of understanding of accountancy student. This study used a survey method that uses primary data collected from questionnaires. The population in this study were students at the end of the Faculty of Economics Department of Accounting at Yogyakarta and Semarang. The number of samples taken in this study are 100 students from Gajah Mada University and Diponegoro University. Measurement of emotional intelligence consists of aspects of self-knowledge, self-control, motivation, empathy and social skills. Measurement of spiritual intelligence consists of aspects of divinity, trust, leadership, learning, future-oriented, and regularity. Meanwhile, the measurement of learning behavior consists of aspects of the habit of following the lesson, the habit of reading books, visiting libraries, and habits for e...

Diponegoro Journal of Accounting, 2019

This study aims to analyze the effect of public accounting firm’s reputation, company size and ex... more This study aims to analyze the effect of public accounting firm’s reputation, company size and extraordinary items on audit report lag and its effect on market response to outstanding shares owned by manufacturing companies in Indonesia. The sample used in this study is manufacturing companies listed on the Indonesia Stock Exchange during the period 2017 - 2018. The final number of samples are 76 samples. Research data was obtained from companies’ annual report which published on Indonesia Stock Exchange’s website and historical stock prices from yahoo finance. Determination of this sample was carried out by purposive sampling method. The research hypothesis cites using analysis of multiple regression analysis and logistic regression analysis. The results of this research indicate that public accounting firm’s reputation has no significant effect on audit report lag while firm’s size has positive effect on audit report lag. In addition, audit report lag does not give any significant...

Diponegoro Journal of Accounting, 2013

This study aims to obtain empirical evidence about the influence of the firm characteristics to e... more This study aims to obtain empirical evidence about the influence of the firm characteristics to extensive voluntary disclosure and its implications for the cost of equity capital. The study is divided into two models. The first model examined the influence of the firm characteristics to extensive voluntary disclosure . In the first model, the firm characteristics are represented by six variables. T he second model examined the effect of extensive voluntary disclosure to the cost of equity capital. Sample of t his study is manufacturing companies listed on the Indonesia Stock Exchange (BEI) in 2011. The data were collected by purposive sampling method. Data analysis tool used is regression analysis. Multiple regression is used to test the first model and for the second model used linear regression . The results of this study indicate that the firm characteristics consisting firm size and public accounting firm have a positive influence to voluntary disclosure , age of listings and l ...

This study aims to examine the effect of corporate social responsibility (CSR) disclosure and the... more This study aims to examine the effect of corporate social responsibility (CSR) disclosure and the existence of Risk Management Committee (RMC) to corporate tax aggressiveness. Only one control variable used in this study is firm size. The population in this study consists of all mining companies that listed on The Indonesia Stock Exchange in period 2009-2013 as the sample. Samples were selected by purposive sampling method. There are 93 mining companies that become the samples of this study. Data were analyzed using multiple regression analysis model. The result shows that the CSR disclosure and the existence of RMC significantly negative relate to corporate tax aggresiveness.

The problem of job culture is uncared ethics values, so necessary to auditor to be sensitive on e... more The problem of job culture is uncared ethics values, so necessary to auditor to be sensitive on ethics problem. This research replicated from research paper that have been done by Douglas et al. (2001). This research had purposed to know the effect organizational ethical culture and ethical orientation (idealismrelativism) on auditors ethical judgment. This research used Purposive Sampling to choosed the sample. Sample of this research were 73 auditors from audit firms in Semarang). The instrument of this study is questionnaire which distributed directly to auditors. This research was using multiple linear regression by SPSS (Statistical Product and Service Solutions) 16 program as the analytical method. The result of research showed idealism has significantly positive affect on auditors ethical judgment. However relativism have negative affect on auditors ethical judgment but did’t significantly. At this reasearch organization ethical culture showed moderating effect to relation be...

This study aimed to analyze the influence of corporate governance mechanism consisting of manager... more This study aimed to analyze the influence of corporate governance mechanism consisting of managerial ownership, the number of independent commissioner, audit committee competency and the number of audit committee meeting to the level of internet financial reporting (IFR) disclosure on manufacture companies listed in Indonesian Stock Exchange in 2014. Internet disclosure index (IDI) used to analyze the level of IFR disclosure measured by website condition of each company. The company which increases voluntary information disclosure in company’s website can reduce asymmetry information. Such disclosure is made transparency in company and increase public confidence. The data used from this research is secondary data that collected using purposive sampling method. The sample used 95 companies from 140 population manufacture companies listed on Indonesian Stock Exchange in 2014. This research used multiplier regression to analyze the data. The results showed that only the number of audit...

This study is purposed to examine the influence of the tax aggressiveness, public ownership, and ... more This study is purposed to examine the influence of the tax aggressiveness, public ownership, and tax incentive on stock return. This study is motivated by tax aggressiveness that become a common activity in Indonesia, the increasing stock ownership by public, and tax incentive. The population of this study is manufacturing companies which listed on Indonesian Stock Exchange. The samples were taken for the year 2013-2016. Samples were collected by purposive sampling method where researcher established some criterias to be the research data, and for the hypothesis analysis used multiple linear regression.. This study indicates that tax aggressiveness and public ownership have positive significant influence on the stock return. It means the higher tax aggressive and public ownership will result the higher of stock return. On the other hand, tax incentive have no significant influence on stock return.

The aim of this study is to examine the influence of corporate governance on the company’s perfor... more The aim of this study is to examine the influence of corporate governance on the company’s performance. Tobin’s q and Return on Asset (ROA) are used to represent the company’s performance. The Independent variables are managerial ownership, board commissioner meeting frequency, independent of audit committee, and board commissioner size. Research data is secondary data from annual reports agricultural sector firms listed on Indonesia Stock Exchange in 2013-2015. The purposive sampling is used to obtain samples. The simple regression is used to analyze the hypotheses. The results with Tobin’s q as proxy indicates that board commissioner size has a positive influence on the company’s performance. While managerial ownership, board commissioner meeting frequency, and independent of audit committee have no influence on the company’s performance. The other results with ROA as proxy indicate that board commissioner meeting frequency and board commissioner size have a negative influence on ...

Diponegoro Journal of Accounting, 2017

Substansi: Sumber Artikel Akuntansi Auditing dan Keuangan Vokasi

Diponegoro Journal of Accounting, 2015

Diponegoro Journal of Accounting, 2019

Diponegoro Journal of Accounting, 2013