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All Journal JURNAL AKUNTANSI DAN AUDITING Diponegoro Journal of Accounting Kompartemen : Jurnal Ilmiah Akuntansi Owner : Riset dan Jurnal Akuntansi Jurnal Ilmu Manajemen dan Akuntansi Terapan Jurnal Locus Penelitian dan Pengabdian Proceeding Of International Conference On Education, Society And Humanity JAS (Jurnal Akuntansi Syariah)
Utomo, Dwi Cahyo
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PENGARUH CORPORATE GOVERNANCE DAN KOMPENSASI EKSEKUTIF TERHADAP AGRESIVITAS PAJAK (Studi Empiris Perusahaan Jasa Sektor Keuangan yang Terdaftar di BEI Tahun 2014 - 2016) Hariyanto, Firdaus; Utomo, Dwi Cahyo
Diponegoro Journal of Accounting Volume 7, Nomor 4, Tahun 2018
Publisher : Diponegoro Journal of Accounting

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Abstract

This research purpose is to analyze the effect of executive compensation and corporate governance (the amount of board directors, proportion of independent commissioner, diversification of gender, the age of president director, and the term of president director) on tax aggressiveness, using control variable such as size, return on asset (ROA) and capital intensity (CINT). Tax aggressiveness is measured by effective tax rate (ETR). This research uses quantitative method by using multiple linear regression analysis. The population in this research is all financial sectors firm listed in the Indonesia Stock Exchange from 2014 - 2016. The sample is selected using purposive sampling method and acquired 180 firms. The result showed that the size of the amount of board director, proportion of independent commissioner, executive compensation, and the age of president director effect significantly on tax aggressiveness. Meanwhile, the term of president director and diversification of gender does not significantly influence on tax aggressiveness.
RESPONSES OF ACCOUNTABILITY TRANFORMATION PRACTICED IN MULTIPLE LEVEL OF INSTITUTIONAL LOGICS FOR BEING AUTONOMOUS STATE UNIVERSITIES IN INDONESIA Utomo, Dwi Cahyo
JURNAL AKUNTANSI DAN AUDITING Volume 16, Nomor 1, Tahun 2019
Publisher : Department of Accounting, Faculty of Economics & Business,Diponegoro University, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (894.532 KB) | DOI: 10.14710/jaa.16.1.1-29

Abstract

This study investigates accountability practices of Indonesian state universities during the reform implementation for being autonomous universites called as PTN Badan Hukum. Although the reform has been implemented based on government regulation, lack of empirical study can be viewed in published articles. For that reason, this study is addresed to filling the lack of accountability research in the reform of state universities in Indonesia. The context of the reform is the adoption of autonomous universities that are more close to the concept of privatisation affected by the internationalization objective of national agenda. Interpretive research approach is adopted to develop inductively a conceptual perspective based on central phenomenon. Moreover, the cases of the study are three Indonesian state universities  which implement the form of autonomous state university with pseudo named as UG, UD and UA. Straussian grounded theory approach was adopted in data analysis and collection. The central phenomenon of substantive grounded theory is labelled as multiple accountability responses in various institutional logic during transformation process of state universities that have been transformed from fully governed by Indonesia government become autonomous entities. The main finding of the study explains the presence of various institutional accountibility logics practiced in the context of internationalization process of Indonesia higher education institutions. The various institutional logics arise from personal, professional, managerial and public accountability logics. The various accountability logics display from two different environmental background that are university with less and high internationalization. Less and moderate conflict are resulted from low and high internationalization achievement respectively. The practice of accountability seem displaying more emphasize on public accountability logic in social level, managerial accountability logic in organizational level, personal and professional in individual level. The contribution of this research relates to empirical findings that enrich higher education accountability research in developing countries, employs interpretive methodology and grounded theory, and provides incremental development of institutional logics theory in explaining organizational change in a specific context.
ANALISIS PENGGUNAAN RASIO KEUANGAN DALAM MENDETEKSI KECURANGAN PELAPORAN KEUANGAN (Studi Empiris Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2014-2018) Widhayanti, Marlita Dwi; Utomo, Dwi Cahyo
Diponegoro Journal of Accounting Volume 9, Nomor 3, Tahun 2020
Publisher : Diponegoro Journal of Accounting

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Abstract

This research aims to analyze financial ratios (leverage ratios, profitability ratios, asset composition ratios, liquidity ratios, and capital turnover ratios) in detecting fraudulent financial reporting. The dependent variable in this research is fraudulent financial reporting measured by Beneish M-Score to identify companies that are fraud and nonfraud.. The independent variables in this research are leverage ratio, profitability ratio, asset composition ratio, liquidity ratio, and capital turnover ratio. This research uses quantitative methods by using logistic regression analysis in SPSS 23 software. The population of this research is manufacturing companies listed in the Indonesia Stock Exchange in 2014 - 2018. The samples are selected using a purposive sampling method and acquired  440 firms. The results of the test show that the profitability ratios and asset composition ratios have the effect of detecting fraudulent financial reporting. Meanwhile, leverage ratios, liquidity ratios, and capital turnover ratios have no effect in detecting fraudulent financial reporting.
PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, SOLVABILITAS, OPINI AUDIT DAN REPUTASI AUDITOR TERHADAP AUDIT REPORT LAG (Studi Empiris pada Perusahaan Sektor Property & Real Estate yang Terdaftar di Bursa Efek Indonesia Periode 2018 - 2021) Hidayat, Aditya Wirananda; Utomo, Dwi Cahyo
Diponegoro Journal of Accounting Volume 13, Nomor 1, Tahun 2024
Publisher : Diponegoro Journal of Accounting

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Abstract

This study examines the influence of company size, profitability, solvency, audit opinion and auditor reputation on audit report lag This study has dependent variable named audit report lag and independent variables company size, profitability, solvency, audit opinion and auditor reputation. This study used secondary data derived from the financial statements of all companies in the property and real estate sector listed on the Indonesia Stock Exchange (IDX) in 2018-2021. The research sampling was carried out using purposive sampling method and has 52 samples for 4 consecutive years. This study used multiple linear regression analysis to test the hypothesis. The results of this study show that in the period before the Covid-19 pandemic, profitability and audit opinion had a negative and significant effect on audit report lag, while company size, solvency and auditor reputation had no effect on audit report lag. On the other hand, during the Covid-19 pandemic, solvency had a negative and significant effect on audit report lag, while company size, profitability, audit opinion and auditor reputation had no effect on audit report lag. 
PENGARUH KARAKTERISTIK DEWAN KOMISARIS TERHADAP CSRD PERUSAHAAN BUMN (Studi pada Perusahaan BUMN yang terdaftar di Indonesia Periode 2020-2022) Krisna Putra, Benedictus; Utomo, Dwi Cahyo
Diponegoro Journal of Accounting Volume 13, Nomor 3, Tahun 2024
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to investigate the influence of the characteristics of the board of commissioners on the CSRD of state-owned enterprises (SOEs) in Indonesia. Furthermore, this research attempts to examine the impact of the characteristics of the board of commissioners, measured by using political connections within the board of commissioners, commissioners board meetings, and subcommittee of the board of commissioners. This study utilizes secondary data sourced from the annual reports and sustainability reports of SOEs published on the company's official website. By applying the purposive sampling method, a sample of 72 SOEs registered with the BPS - Statistics Indonesia and publishing annual and sustainability reports for the period 2020-2022 was obtained. The data analysis in this study was conducted using the multiple linear regression method. This study found that political connections within the board of commissioners and commissioners board meetings have a positive and significant influence on CSRD in SOEs. However, the subcommittee of the board of commissioners actually has a negative and significant impact on the CSRD of SOEs. Nevertheless, this research has limitations regarding a limited population and sample size of companies, coverage that only focuses on one aspect so that several hypotheses are rejected, as well as subjectivity in assessing CSRD due to a lack of clear information in the sustainability reports of SOEs.
DOES THE COVID-19 PANDEMIC PLAY A ROLE IN CORPORATE GOVERNANCE IN INFLUENCING BANK RISK MANAGEMENT IN INDONESIA (Empirical Study of Bank KBMI 2,3,4 in Indonesia 2017-2022) Novaldhi, Muhammad Jason; Utomo, Dwi Cahyo
Diponegoro Journal of Accounting Volume 13, Nomor 2, Tahun 2024
Publisher : Diponegoro Journal of Accounting

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Abstract

This research examines the relationship between the COVID-19 pandemic, corporate governance and risk management of banks in Indonesia. This research has dependent variables, namely market risk, credit risk, liquidity risk, and operational risk with the independent variable good corporate governance. This research uses secondary data originating from the KBMI bank's annual financial reports 2,3,4 for 2017-2022. This research uses the MANOVA (Multivariate Analysis of Variance) method. The findings of this research prove that there is a relationship between COVID-19, corporate governance and bank risk management and also there are differences in risk management, namely market risk, credit risk and liquidity risk which are influenced by corporate governance and the COVID-19 pandemic.
Pengaruh Moderasi Ukuran Perusahaan, Pertumbuhan Penjualan, dan Likuiditas pada Hubungan antara Struktur Modal dengan Profitabilitas (Studi Empiris pada Perusahaan Sektor Barang Konsumen Primer di Bursa Efek Indonesia Tahun 2017-2019) Widyaswari, Pramesti Senja; Utomo, Dwi Cahyo
Diponegoro Journal of Accounting Volume 13, Nomor 2, Tahun 2024
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the moderating effect of firm size, sales growth, and liquidity on the relationship between capital structure and profitability. The variables used are profitability proxied by Return on Assets (ROA) as the dependent variable, capital structure proxied by Debt to Asset Ratio (DAR) as the independent variable, firm size proxied by logarithm natural of total assets, sales growth proxied by sales growth ratio, and liquidity proxied by current ratio (CR) as the moderating variable. The population in this study is consumer non-cyclicals companies listed on the Indonesia Stock Exchange for the period of 2017-2019. Sources of data used are secondary data from annual financial reports published through the official website of the Indonesia Stock Exchange and related companies. Sampling based on purposive sampling method with a total sample of 132 data samples. The analytical method used to test the hypotheses is moderated regression analysis. The results of this study indicate that capital structure (DAR) has an insignificant effect on profitability (ROA). Firm size is negatively moderated the relationship between capital structure (DAR) and profitability (ROA). Sales growth and liquidity (CR) are unable to moderate the relationship between capital structure (DAR) and profitability (ROA).
PENGUNGKAPAN ENVIRONMENTAL, SOCIAL, DAN GOVERNANCE (ESG) TERHADAP FINANCIAL PERFORMANCE & NON FINANCIAL PERFORMANCE PERUSAHAAN (Studi Empiris pada Indeks Kompas 100 yang mengungkapkan ESG Score dan Terdaftar di BEI Tahun 2020-2022) Sitepu, Mery Shinta Serafim; Utomo, Dwi Cahyo
Diponegoro Journal of Accounting Volume 13, Nomor 2, Tahun 2024
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to assess the influence of Environmental, Social, and Governance (ESG) Disclosure on both financial and non-financial performance. The dependent variables in this research are Financial Performance and Non- Financial Performance, with independent variables involving environmental disclosure, social disclosure, and governance disclosure. Financial performance is measured using proxies such as ROA (Return on Assets), ROE (Return on Equity), and Tobin’s. Non-financial performance is assessed using a single proxy, which is market shares.    The data for this study are sourced from the financial reports of companies listed in the Kompas 100 index on the Indonesia Stock Exchange (BEI) during the period 2020-2022. The research observation, consisting of 195 companies over three consecutive years, was selected using purposive sampling. Multiple linear regression analysis was employed to test the research hypotheses.    Using a multiple linear regression model, it is possible to determine the relationship between environmental disclosure, social disclosure, and governance disclosure with both financial performance and non-financial performance of companies. The findings of this study indicate that environmental disclosure, social disclosure, and governance disclosure have a non-significant and negative determination with financial performance. The results also reveal that environmental and social disclosure exhibit a non-significant and negative determination with non- financial performance. However, governance disclosure demonstrates a positive and significant determination with non-financial performance.
THE EFFECT OF ESG DISCLOSURE ON ABNORMAL RETURN MODERATED BY FINANCIAL HEALTH DURING COVID-19 PANDEMIC IN INDONESIA Maghfira, Arina; Utomo, Dwi Cahyo
Diponegoro Journal of Accounting Volume 13, Nomor 3, Tahun 2024
Publisher : Diponegoro Journal of Accounting

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Abstract

This study examines the effect of ESG disclosure on abnormal return moderated by financial health during Covid-19 pandemic in Indonesia. ESG disclosure are assessed through the GRI Standard 2016 meanwhile abnormal return is calculated using the market-adjusted model. The population comprises manufacturing and energy companies listed on the Indonesia Stock Exchange (IDX) during 2020-2022. The sampling technique used in this study was a purposive sampling method with specific criteria, resulting in 104 sample companies being examined. Data analysis was performed using multiple linear regression and moderated regression analysis. The analysis results show that ESG disclosure significantly positively affects abnormal returns. In addition, financial health is shown to moderate the relationship between ESG disclosure and abnormal return, with the effect of increasing rather than decreasing the relationship.
PENGARUH CSR TERHADAP KINERJA KEUANGAN PERUSAHAAN DAN EMPLOYEE TURNOVER (Studi Empiris pada Perusahaan-perusahaan yang Mengungkapkan Laporan Keberlanjutan menggunakan Kerangka GRI dan Terdaftar di BEI Tahun 2020-2022) Sapria, Septo Allan Toto; Utomo, Dwi Cahyo
Diponegoro Journal of Accounting Volume 13, Nomor 3, Tahun 2024
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this study is to investigate the impact of CSR on corporate financial performance and employee turnover. Moreover, this study seeks to explore and compare the impact of CSR measured through two sources, namely internal CSR reports and external index. The dependent variables in this study are corporate financial performance and employee turnover, while the independent variable in this study is CSR. Firm size, firm leverage, and gender diversity are also used as control variables in this study.The study uses secondary data in the form of corporate sustainability reports obtained from the Bloomberg Terminal. Using a purposive sampling method, the sample obtained was 85, which are companies that disclose sustainability reports using the GRI framework and are listed on the Indonesia Stock Exchange in 2020-2022. The study also uses multiple regression analysis.The results of this study shows that CSR has a positive impact on corporate financial performance and a negative impact on employee turnover. However, the significance of these impacts is only seen in CSR measured based on internal CSR reports, not from CSR measured based on external index.
Co-Authors Apristiana, Adelia Ayu Deza, Indra Riyanto Firstiyanendro, Lulut Hariyanto, Firdaus Hartini, Umi Hidayat, Aditya Wirananda Krisna Putra, Benedictus Maghfira, Arina Meilani, Sylvi Novaldhi, Muhammad Jason Panji, Imam Rosari, Renya Sapria, Septo Allan Toto Sitepu, Mery Shinta Serafim Widhayanti, Marlita Dwi Widiyanto Widiyanto Widyaswari, Pramesti Senja