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All Journal Jurnal Akuntansi & Auditing Indonesia JURNAL AKUNTANSI DAN AUDITING Diponegoro Journal of Management Diponegoro Journal of Accounting Kinerja Jurnal Dinamika Akuntansi Jurnal Sistem Informasi, Manajemen, dan Akuntansi (SIMAK) Jurnal Proaksi JURNAL AKUNTANSI Jurnal Akuntansi dan Keuangan Indonesia
Nur Cahyonowati
Departemen Akuntansi Fakultas Ekonomika Dan Bisnis Universitas Diponegoro
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Mathematics Social Sciences

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PENGARUH PERKARA DI PENGADILAN, KARAKTERISTIK DEWAN KOMISARIS, DAN PENGUNGKAPAN SECARA PROAKTIF TERHADAP KINERJA PERUSAHAAN LISTING BEI Sulaiman Sulaiman; Nur Cahyonowati
Diponegoro Journal of Accounting Volume 4, Nomor 2, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

In Indonesia, corporate governance is an important tool in achieving corporate goals. Many companies implement corporate governance ont he various aspects. This study aimed to examine the effect of corporate governance on various aspect; case on court , board size, number of independent commisioners, number of board meetings, number of other companies’ boards in which the commissioners are members ,  frequency of board meetings, disclosure of earnings forecasts, and disclosure of CSR on the performance of companies with  size as variable control   The population in this research are all companies in all areas of business listed on the Stock Exchange in 2013. The sampling method used in this research is cross-sectional sampling. The number of samples in this research are 307 companies.The results show that the disclosure of CSR has a significant effect on the performance of the company, while the other independent variables have no significant effect on the performance of the company.
ANALISIS PENGARUH ASPEK DEMOGRAFI, STATUS SOSIAL EKONOMI DAN PENGALAMAN KERJA TERHADAP PERSEPSI ETIS MAHASISWA AKUNTANSI DENGAN LOVE OF MONEY SEBAGAI VARIABEL INTERVENING Erika Radina Sipayung; Nur Cahyonowati
Diponegoro Journal of Accounting Volume 4, Nomor 2, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

This research is the development of previous study conducted by Elias (2010) by adding two dependent variable which art social economic status and work experience. This study aims to analize the influence of  several demographic, social economic status, and work experience to the accounting students ethical perception throught love of money as intervening variable.This research using undergraduated accounting students, PPA and master of accounting students of University of Diponegoro as a sample. The number of samples that used were 92 respondens. This research used convenience sampling to choosed the sample. The data obtained were analyzed by using PLS analysis technique (Partial Least Square) through the smartPLS software.The result showed that age, and gender has no significant influence with love of money. Gender just has influence with accounting students ethical perception. While education level, social economic status, and work experience has influances with love of money. Love of money has significant influences with accounting students ethical perception. But, the influence of a direct relationship between gender with accounting students ethical perception is greater than the effect on love of money. So the love of money cannot be said to be intervening variable.
PERANAN ETIKA, PEMERIKSAAN, DAN DENDA PAJAK UNTUK MENINGKATKAN KEPATUHAN WAJIB PAJAK ORANG PRIBADI Cahyonowati, Nur; Ratmono, Dwi; Faisal, Faisal
Jurnal Akuntansi dan Keuangan Indonesia Vol. 9, No. 2
Publisher : UI Scholars Hub

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Abstract

This study aims to examine the determinants of compliance of Indonesian tax payers i.e. tax audit, fine and ethical variables. This study proposes a hypothesis that tax compliance is not only affected by deterrence factors such as tax audit and tax fine but also affected by the behavioral aspect of tax payers i.e. their ethics. The effects of tax audit and tax fine on tax compliance depend on ethical standard. This study designs experiment of 2x2 between subjects to examine the hypotheses. The participants of this experimental study are 40 tax payers in Semarang City. The results of this study suggest that there is an interaction between tax fine and ethics variables that affect tax compliance. However, there is no an empirical evidence of an interaction between ethics and tax audit that affect the level of tax compliance.
PENGARUH KEPEMILIKAN MANAJERIAL TERHADAP RETURN SAHAM DENGAN PROFITABILITAS SEBAGAI VARIABEL INTERVENING PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA Ong Aurellia Putri Sanjaya; Nur Cahyonowati
Diponegoro Journal of Accounting Volume 11, Nomor 4, Tahun 2022
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine and empirically prove the mediating role of profitability in the relationship between managerial ownership and stock returns. Managerial ownership will encourage managers to improve shareholders’ wealth, which can be done by increasing stock returns. Profitability is used as a financial ratio that measures the success of management as well as an information for shareholders about the condition of the company. This study uses secondary data obtained from observation and documentation. The population of this study are 158 manufacturing companies listed on the Indonesian Stock Exchange in 2017-2020. Based on the purposive sampling method, 33 companies met the sampling criteria. The research hypotheses were tested using coefficient of determination and t-test, while the mediation hypothesis used path analysis and sobel test. The results of this study indicate that managerial ownership has a positive effect on stock returns, managerial ownership has a positive effect on profitability, profitability has no effect on stock returns, and profitability fails in mediating the relationship between managerial ownership and stock returns.
FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT DELAY (Studi Empiris pada Perusahaan Properti dan Real Estate yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2020) Reyliani Aprilia; Nur Cahyonowati
Diponegoro Journal of Accounting Volume 11, Nomor 4, Tahun 2022
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to obtain empirical evidence and analyze the effect of firm size, profitability, solvency, KAP size, audit opinion, audit committee, and subsequent events on audit delay. Property and real estate companies in 2017-2020 are the population used in this research. The research sample was selected using purposive sampling method with a total sample of 130 units of analysis. The analytical technique used in this research is multiple regression analysis.The results obtained from this study indicate that profitability and audit opinion have a negative effect on audit delay, while subsequent events have a positive effect on audit delay. Firm size, solvency, KAP size, and audit committee have no effect on audit delay.
PENGARUH ENVIRONMENTAL, SOCIAL, AND GOVERNANCE DISCLOSURE TERHADAP NILAI PERUSAHAAN DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI (Studi Empiris Perusahaan Non-Keuangan di Bursa Efek Indonesia Tahun 2019-2021) Ryan Edriansyah Adhi; Nur Cahyonowati
Diponegoro Journal of Accounting Volume 12, Nomor 3, Tahun 2023
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the effect of environmental, social, and governance disclosure on firm value in non-financial companies in 2019-2021. Variable used in the examination are environmental, social, and governance disclosure as independent variable, firm value as dependent variable, and firm size as moderating variable. Research population is all non-financial companies listed on Indonesia Stock Exchange (IDX) in 2019-2021. The sampling techniques used purposive sampling and resulting 127 samples. The data analysis method used is moderation regression analysis method with SPSS 26 software. The result of this study shows that environmental, social, and governance disclosure has a significant positive effect on firm value. Firm size has a positive effect on firm value. Meanwhile, firm size can strengthen the relationship between environmental, social, and governance disclosure on firm value.
PENGARUH MEKANISME CORPORATE GOVERNANCE TERHADAP SUSTAINABILITY REPORTING (Studi Empiris pada Perusahaan Non-Keuangan yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2020) Annisa Sekar Pramesti Indah; Nur Cahyonowati
Diponegoro Journal of Accounting Volume 12, Nomor 3, Tahun 2023
Publisher : Diponegoro Journal of Accounting

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Abstract

The challenges faced in moving forward and achieving sustainable development goals have made sustainability reporting an increasingly relevant topic in business and academia across the world, including Indonesia especially about its participation in issuing the Financial Services Authority Regulation (POJK) Number 51/POJK.03/2017 concerning the Implementation Sustainable Finance for Financial Service Institutions, Issuers, and Public Companies. This study aims to examine and find empirical evidence regarding the influence of corporate governance mechanisms on sustainability reporting according to the perspectives of both agency theory and resource dependence theory.The population in this study is all non-financial companies listed on the Indonesia Stock Exchange (IDX) from 2018 to 2020. The purposive judgment sampling technique was employed to obtain 73 companies, yielding a total sampel of 219 firm-year observations over three years. Multiple regression analysis was selected as the method of analysis to test the hypothesis.The present study indicates that board of commissioners’ activity, board of commissioners’ training, and external audit quality have a positive influence on sustainability reporting. The other findings suggest that board of commissioners’ experience has a negative influence on sustainability reporting. Nevertheless, this study failed to find any influence of both board of commissioners’ independence and board of commissioners’ size on sustainability reporting.
PENGARUH DEWAN DIREKSI, DEWAN KOMISARIS, KOMISARIS INDEPENDEN, KOMITE AUDIT, KEPEMILIKAN MANAJERIAL, DAN KEPEMILIKAN INSTITUSIONAL TERHADAP KINERJA KEUANGAN Aisyah Yuliyanti; Nur Cahyonowati
Diponegoro Journal of Accounting Volume 12, Nomor 3, Tahun 2023
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the effect of good corporate governance (GCG) on the financial performance of manufacturing companies. The variables used in this study are independent variables consisting of the board of directors, board of commissioners, independent commissioners, audit committee, managerial ownership, and institutional ownership, as well as the dependent variable in the form of financial performance proxied by Return On Assets (ROA).The study population is the entire manufacturing companies listed on the Indonesia Stock Exchange during 2018-2021. Using the purposive sampling technique, 146 enterprises were obtained as the sample. Hypothesis testing was conducted a multiple linear regression analysis with SPSS version 23 program help.The results of this study show that the board of directors, board of commissioners, managerial ownership, and institutional ownership have a negative and insignificant effect on financial performance. Independent commissioners have a positive and significant effect on financial performance. While the audit committee has a positive but insignificant effect on financial performance.
PENGARUH KOMITE AUDIT DAN RISIKO BAWAAN AUDIT TERHADAP FEE AUDIT (Studi Terhadap Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2021) Fauzan, Akram; Cahyonowati, Nur
Diponegoro Journal of Accounting Volume 13, Nomor 3, Tahun 2024
Publisher : Diponegoro Journal of Accounting

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Abstract

The aims from this study is investigate the relationship between audit committee and inherent audit risk on audit fees. The independent variables used in this research is audit committee size, frequency of audit committee meetings, audit committee expertise, profitability, liquidity and solvency. Then the dependent variable in this research is audit fees.The population used in this study consists of companies in manufacturing sector listed on the Indonesian Stock Exchange. Using purposive sampling method, 270 samples used from companies in manufacturing sector which published annual reports for the period 2019-2021. This study uses multiple regression analysis to examine audit fees, audit committee size, frequency of audit committee meetings, audit committee expertise, profitability, liquidity and solvency.The result from this study show that audit committee expertise has a significant negative influence on audit fees. As for the size of the audit committee, frequency of audit committee meetings, profitability, liquidity and solvency do not significantly influence audit fees.
PENGARUH KOMITE AUDIT DAN AUDIT EKSTERNAL TERHADAP KINERJA PERUSAHAAN (Studi Empiris pada Perusahaan Finansial dan non-Finansial dalam Indeks LQ45 Tahun 2019-2021) Munir, Ghadiazka Azzata; Cahyonowati, Nur
Diponegoro Journal of Accounting Volume 13, Nomor 2, Tahun 2024
Publisher : Diponegoro Journal of Accounting

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Abstract

The objective of this study is to investigate the influence of committee audit characteristics and external audit quality on firm performance. The variables used in this study are committee audit (size & frequency of meeting) and external audit quality (BIG4 & auditor independence) as the independent variable, while firm performance (Tobin’s Q) used as the dependent variable.The study uses a sample of 2019-2021 LQ45 companies that listed on the Indonesian Stock Exchange and Bloomberg Terminal with a total of 81 samples using purposive sampling with conditions that have already been determined. The analytical method utilized in this study is the multiple regression HCSE analysis.The result of this study showed that audit committee size & frequency of meeting and auditor independence has no influence over firm performance. While BIG4 has positive influence over firm performance.
Co-Authors Abdul Aziz Aditya Rizqi Senoaji Aditya Rizqi Senoaji, Aditya AGUS PURWANTO Aisyah Yuliyanti Alexandra A. Yolandita Andrie Mustikawati Anindyarta Adi Wardhana Anis Dwiatmajanti Anna Kania Widiatami Annisa Sekar Pramesti Indah Annisa’ul Handayani M Ari Putra Permata Simarmata Brian Pramaharjan Darsono , Darsono ,, Darsono Dwi Aprilia Anggraini Dwi Ratmono Erika Radina Sipayung Faisal Faisal Fauzan, Akram Fikrisani, Muchammad Haritstya Afriandhi Jones Ramos Julianty Violetta Sari S Kumangki, Nadiah Fadhilah Leditya Jayati Maria Meilinda Munir, Ghadiazka Azzata Muthahiroh Muthahiroh Ong Aurellia Putri Sanjaya Paramita Hana Saksakotama Pradipta Febiyanto Prastya Puji Lestari Putut Tri Aryobimo Rahmadani, Tania Rickha Raisya Hayyu Mughni Rasyid, Ganapati Ratih Umroh Mahfudhoh Restria Wijaya Reyliani Aprilia Rian Aditya Novianto Rr Putri Arsika Nirmala Ryan Edriansyah Adhi Saskiya Rahma Wardhani Sinaga, Adelbertina Sulaiman Sulaiman Sulthon, Muhajir Tifani Malinda Putri Totok Dewayanto Yulika Wahyu Adi Pratama