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ANALISIS PENGARUH TATA KELOLA CORPORATE SOSIAL RESPONSIBILITY DAN KINERJA CORPORATE SOSIAL RESPONSIBILITY BERORIENTASI LINGKUNGAN DAN SOSIAL TERHADAP KINERJA KEUANGAN PERUSAHAAN (Studi Empiris Perusahaan Non Keuangan yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2019) Benanda, Even; Parasetya, Mutiara Tresna
Diponegoro Journal of Accounting Volume 10, Nomor 4, Tahun 2021
Publisher : Diponegoro Journal of Accounting

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This study aims to examine the effect of corporate social responsibility (CSR) governance and environmental and social-oriented corporate social responsibility (CSR) performance on corporate financial performance. The independent variables in this study are CSR governance, CSR performance that is environmentally and socially oriented. Meanwhile, the company's financial performance is the dependent variable whose measurement uses Tobin's Q. This research refers to research conducted by (Wang & Sarkis, 2017).The characteristics of CSR governance and environmental and social oriented CSR performance are considered to have a positive influence on the level of corporate financial performance in accordance with the hypothesis based on the theory of legitimacy and stakeholder theory. The population in this study are non-financial companies listed on the Indonesia Stock Exchange (IDX) during 2017-2019. The sampling method used in this study was purposive sampling method with predetermined criteria resulting in 121 samples of non-financial companies to be studied. The data used are secondary data in the form of financial reports and company annual reports obtained through the website www.idx.co.id and financial information from the Bloomberg terminal. This study uses multiple linear regression analysis, classic assumption test consisting of normality test, autocorrelation test, multicollinearity test and heteroscedasticity test as well as hypothesis testing, namely the F statistical test, t statistical test, and the coefficient of determination.The results of the statistical test in this study indicate that environmental-oriented CSR performance has a positive effect on the company's financial performance (Tobin's Q). Meanwhile, social-oriented CSR performance has a significant negative effect on financial performance (Tobin's Q). However, CSR governance has a positive but insignificant effect on financial performance (Tobin's Q).

PENGARUH AUDIT CLIENT TENURE, AUDIT LAG, OPINION SHOPPING, RASIO LIKUIDITAS, DAN RASIO LEVERAGE TERHADAP OPINI AUDIT GOING CONCERN Saraswati, Agustina Ayu; Parasetya, Mutiara Tresna
Diponegoro Journal of Accounting Volume 11, Nomor 1, Tahun 2022
Publisher : Diponegoro Journal of Accounting

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This study aims to empirically the influence factors on the probably of receiving going concern opinion on the manufacturing companies listed on Indonesia Stock Exchange in 2015-2019. The independent variables used in this study are audit client tenure, audit lag, opinion shopping, liquidity ratio and leverage ratio. While the dependent variable is going concern audit opinion.This study uses secondary data from financial statements of manufacturing companies listed on Indonesia Stock Exchange in 2015 - 2019. The sampling method used is purposive sampling. The sample consists of 90 samples of financial reports that listed on Indonesia Stock Exchange period 2015-2019. The analysis method that was used in this study was regression test. The result of this study shows that the independent variables are audit client tenure, audit lag, opinion shopping and leverage ratio has significant influence towards going concern audit opinion. Meanwhile, liquidity ratio do not influence going concern audit opinion.

Pengaruh Etika Sosial Terhadap Antisipasi Fintech Lending Ilegal Khofsoh, Faza Zanuba; Setyaningrum, Latifa Ismi; Saphira, Alicia; Grace, Putri Azarya; Parasetya, Mutiara Tresna
JDEP (Jurnal Dinamika Ekonomi Pembangunan) Vol. 5 No. 1 (2022): JDEP (Jurnal Dinamika Ekonomi Pembangunan)
Publisher : UPN "Veteran" Jawa Timur

The rapid development of fintech can lead to illegal fintech, which is caused by fintech lending providers operating in Indonesia with no legal permission from OJK. This study aims to make society literate in public finances, provide broad insight into the role and social ethics of the importance of knowledge in responding to rapid changes in digital technology, especially in thecase of illegal fintech lending, which is currently a public concern. The method in this study used a quantitative method based on the problems that occur in the community by collecting data using an online questionnaire in the form of a likert scale. This study indicated that social ethics has a positive effect on anticipating illegal fintech lending, but financial literacy is not significant for anticipating illegal fintech lending. A person's social ethics can help in determining attitudes and behaviour in management, budgeting, and decisions regarding the form of fintech lending that will later be taken. A person's financial attitude towards intentions can change behaviour in managing finances.

FAKTOR-FAKTOR YANG MEMPENGARUHI FEE AUDIT PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2019-2021 Wibowo, Afif Imaduddin; Parasetya, Mutiara Tresna
Diponegoro Journal of Accounting Volume 13, Nomor 2, Tahun 2024
Publisher : Diponegoro Journal of Accounting

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This research aims to determine the effect of cash holding, managerial structure and company size on audit fee. Furthermore, this research expected to utilized as educational materials and conceptual contributions to widen accounting knowledge, and can be used to compare theoretical knowledge to actual conditions. This research uses a quantitative method. The sample that is used in this research is manufacturing firms that are enlisted on the IDX from the period 2019 to 2021. The total sample used in this research is 237 firms according to the criteria that have been set by the researcher. This research uses the multiple regression method for its data analysis andfound that cash holding and company size are positively affect audit fee, while managerial structure has a negative effect on audit fee.

PENGARUH MANAJEMEN LABA TERHADAP KINERJA KEUANGAN DENGAN TANGGUNG JAWAB SOSIAL PERUSAHAAN SEBAGAI VARIABEL MODERASI (Studi Empiris pada Perusahaan Sektor Perbankan yang Terdaftar di BEI Tahun 2018-2022) Chofifah, Eichza; Parasetya, Mutiara Tresna
Diponegoro Journal of Accounting Volume 13, Nomor 3, Tahun 2024
Publisher : Diponegoro Journal of Accounting

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This research aims to determine the effect of earnings management on financial performance with corporate social responsibility as a moderating variable. The population of this research is banking sector companies listed on the Indonesia Stock Exchange for the 2018-2022 period. The sampling method used in this research is a purposive sampling method, so it is known that the research sample consists of 105 companies. The research methods used are classical assumption tests and moderate regression analysis. Based on the results of hypothesis testing, it shows that earnings management has a significant negative effect on return on equity, return on assets and Tobin's Q. Meanwhile, the results of the moderate regression analysis test show that corporate social responsibility moderates the positive and significant effect of earnings management on return on equity, return on assets and Tobin's Q.

PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN PERUSAHAAN (Studi Empiris pada Perusahaan Manufaktur Sektor Aneka Industri yang Terdaftar di Bursa Efek Indonesia Tahun 2019 – 2021) Linuwih, Devania Rizky; Parasetya, Mutiara Tresna
Diponegoro Journal of Accounting Volume 13, Nomor 1, Tahun 2024
Publisher : Diponegoro Journal of Accounting

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The aim of this research is to examine the influence of Good Corporate Governance on Company Financial Performance. The phenomenon was a drastic decline in financial performance on multiindustry companies compared with others in 2020, which led to several industrial-sector companies suspend their share and decline.Good Corporate Governance in this research is proxied by the board accountability, transparency and disclosure, and audit committee. The company's financial performance in this study was measured using ROE and Tobin's q. The sample used is a multi-industrial sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) period 2019-2021. The sampling method used purposive sampling with several criteria, so that a sample of 29 companies was obtained. The type of data used is secondary data obtained on the website www.idx.co.id and the official research sample company website.The results of statistical tests conclude that the board accountability would have a significant impact on their financial performance using both roe and tobin's q, while transparency and disclosure, and the audit committee would have no effect on the company's financial performance.

PENGARUH STRUKTUR JATUH TEMPO HUTANG TERHADAP MANAJEMEN LABA (Studi Empiris Perusahaan Manufaktur yang Terdapat di Bursa Efek Indonesia Tahun 2019-2021) Putri, Rusita Aprilla; Parasetya, Mutiara Tresna
Diponegoro Journal of Accounting Volume 13, Nomor 2, Tahun 2024
Publisher : Diponegoro Journal of Accounting

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This research aims to examine the influence of debt maturity structure on earnings management strategies. This research focuses on debt maturity reports in manufacturing companies which influence accrual earnings management and real earnings management in the period 2019 to 2021.The sampling method used in this research is purposive sampling, where the number of samples in this research is 105 issuers. This research uses multiple linear regression analysis methods and classical assumption tests.The results of the research show that long-term debt and short-term debt have a positive and significant effect on accrual earnings management in manufacturing companies listed on the IDX for the 2019-2021 period, then long-term debt and short-term debt have a positive and significant effect on the company's real earnings management manufacturers listed on the IDX for the 2019-2021 period. Issuers must clearly disclose the company's use of accruals and the reasons behind them in financial reports and reports. Transparency is very important to maintain investor and stakeholder trust.

PENGARUH CORPORATE GOVERNANCE TERHADAP KEMUNGKINAN TERJADINYA FRAUDULENT FINANCIAL REPORTING (Studi Empiris pada Perusahaan Sektor Keuangan yang Terdaftar di Bursa Efek Indonesia Periode 2020-2022) Saputra, Moh. Wahyu Imam; Parasetya, Mutiara Tresna
Diponegoro Journal of Accounting Volume 13, Nomor 2, Tahun 2024
Publisher : Diponegoro Journal of Accounting

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A financial report which reflects the condition and performance of the company, is used as a means of communication and a basis for decision making for stakeholders. However, management often carries out fraudulent financial reporting, resulting in information asymmetry and allowing agency problems to occur. Therefore, an effective monitoring system is needed, one of which is through the implementation of corporate governance.The independence of the board of commissioners, remuneration of the board of commissioners, financial expertise of the main director, financial expertise of the board of commissioners, frequency of board of commissioners meetings, and managerial ownership are used to see the influence of corporate governance on the possibility of fraudulent financial reporting. A total of 261 research samples will be observed using a binary logistic regression model. Based on the empirical evidence obtained, the frequency of board of commissioners meetings are proven to have a negative influence on the possibility of fraudulent financial reporting. Meanwhile, the independence of the board of commissioners, remuneration of the board of commissioners, financial expertise of the CEO, financial expertise of the board of commissioners, and managerial ownership do not have a significant influence on the possibility of fraudulent financial reporting.Considering the research results obtained, it is appropriate for companies to implement good corporate governance. Through the implementation of good corporate governance, it will indirectly increase company value in the long term. This is because stakeholders feel confident that the company's financial reports have been prepared fairly and accountably.

PENGARUH ASPEK INVESTASI TERHADAP PELAPORAN CORPORATE SOCIAL RESPONSIBILITY, DENGAN BOARD MONITORING SEBAGAI VARIABEL MODERASI (Studi Empiris pada Perusahaan Manufaktur Sektor Industri Dasar dan Kimia sub Sektor Plastik dan Kemasan yang Terdaftar di Bursa Efek Indonesia Tahun 2019 – 2021) Ulya, Safira Nuril; Parasetya, Mutiara Tresna
Diponegoro Journal of Accounting Volume 13, Nomor 1, Tahun 2024
Publisher : Diponegoro Journal of Accounting

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The trend of CSR reporting has become a common part of the company, in addition to completing the substance of CSR implementation activities, CSR reporting also has a significant impact on the sustainability of the company. This research was conducted to examine the effect of investment aspects on CSR reporting with board monitoring as a moderating variable. This research was conducted with the object of manufacturing companies in the basic and chemical industry sector, plastic and packaging subsectors listed on the IDX in 2019-2021. This research was conducted using Moderate Regression Analysis (MRA) which includes descriptive tests, classical assumption tests, and hypothesis testing.The results of this study show that there are two hypotheses that are influential and significant, namely on the relationship of sales growth to CSR reporting and board monitoring variables that strengthen the relationship of sales growth to CSR reporting. While the results of hypothesis testing that say there is influence but not significant is on the relationship of board monitoring that weakens the relationship of R&D intensity to CSR reporting, and board monitoring that strengthens the relationship of tangible and intangible asset growth to CSR reporting. The remaining CSR reporting variables are not influenced and not significant by the sales growth variable, the CSR reporting variable has no effect and is not significant by the R&D intensity variable, the CSR reporting variable is not influenced and not significant by the tangible and intangible asset growth variable.

PENGARUH STRUKTUR JATUH TEMPO HUTANG TERHADAP MANAJEMEN LABA (Studi Empiris Perusahaan Manufaktur yang Terdapat di Bursa Efek Indonesia Tahun 2019-2021) Putri, Rusita Aprilla; Parasetya, Mutiara Tresna
Diponegoro Journal of Accounting Volume 13, Nomor 2, Tahun 2024
Publisher : Diponegoro Journal of Accounting

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This research aims to examine the influence of debt maturity structure on earnings management strategies. This research focuses on debt maturity reports in manufacturing companies which influence accrual earnings management and real earnings management in the period 2019 to 2021.The sampling method used in this research is purposive sampling, where the number of samples in this research is 105 issuers. This research uses multiple linear regression analysis methods and classical assumption tests.The results of the research show that long-term debt and short-term debt have a positive and significant effect on accrual earnings management in manufacturing companies listed on the IDX for the 2019-2021 period, then long-term debt and short-term debt have a positive and significant effect on the company's real earnings management manufacturers listed on the IDX for the 2019-2021 period. Issuers must clearly disclose the company's use of accruals and the reasons behind them in financial reports and reports. Transparency is very important to maintain investor and stakeholder trust.

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