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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 Jati: Jurnal Akuntansi Terapan Indonesia Jurnal Sistem Informasi, Manajemen, dan Akuntansi (SIMAK) 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 Mathematics Social Sciences

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PENGARUH VARIABEL-VARIABEL CORPORATE GOVERNANCE TERHADAP FINANCIAL DISTRESS (Studi Empiris pada Perusahaan di Sektor Industri Jasa Keuangan yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2022) Anggraini, Aprilia Dwi; Cahyonowati, Nur
Diponegoro Journal of Accounting Volume 13, Nomor 3, Tahun 2024
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the effect of corporate governance variables on financial distress. Corporate governance consists of internal mechanisms and external mechanisms. The internal mechanism consists of the Board of Directors, institutional ownership, managerial ownership, Independent Commissioner, and Audit Committee. Meanwhile, an example of an external mechanism is audit quality. The population in this study are companies in the Financial Services Industry sector listed on the Indonesia Stock Exchange from 2019 to 2022. Purposive sampling is the sampling method used in this study. The number of samples that fit the sample criteria and were used in this study were 77 samples. The data used in this study are secondary data in the form of company financial reports obtained through the Indonesia Stock Exchange website and the websites of each company. The hypothesis testing process in this study was carried out through the classical assumption test and hypothesis testing, namely the f test, t test, and the coefficient of determination test. The results of hypothesis testing in this study indicate that the board of directors, institutional ownership, independent board of commissioners, and audit quality have no effect on financial distress. Meanwhile, managerial ownership and audit committee have a negative effect on financial distress.
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 KUALITAS AUDIT, DEBT DEFAULT, PROFITABILITAS DAN OPINI AUDIT TAHUN SEBELUMNYA TERHADAP OPINI AUDIT GOING CONCERN Sinaga, Adelbertina; Cahyonowati, Nur
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 effect of audit quality, debt default, profitability and previous year’s audit opinion on going concern audit opinion in service companies listed on the Indonesia Stock Exchange in 2015-2021. The data used is secondary data obtained from the company’s annual report. The research population includes service companies listed on the Indonesia Stock Exchange (IDX) from 2015-2021. The purposive sampling method was used in determining the sample, so that the sample consisted of 83 service companies with a total sample of 581. The data were analyzed using logistic regression performed in SPSS 25 software. The results showed that profitability has a negative effect on going concern audit opinion, previous year’s audit opinion has a positive effect on going concern audit opinion, while audit quality and debt default have no effect on going concern audit opinion.
DAMPAK TATA KELOLA PERUSAHAAN DAN KUALITAS AUDIT TERHADAP PENGUNGKAPAN COVID-19 DI INDONESIA TAHUN 2020-2021 Rasyid, Ganapati; Cahyonowati, Nur
Jurnal Akuntansi Vol 13 No 1 (2024): Edisi Februari
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Institut Bisnis dan Informatika Kwik Kian Gie

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46806/ja.v13i1.1052

Abstract

The purpose of this study is to examine the effect of corporate governance and audit quality on COVID-19 disclosure. The dependent variable used in this study is COVID-19 disclosure, while the independent variable used in this study consists of board size, board independence, board diversity, audit committee size, audit committee independence, audit office size, and audit opinion type. The population in this study consists of all companies registered in the Indonesian Stock Exchange during the years 2020-2021. The sampling method used is purposive sampling. The total number of samples in this study is 1,116 companies. Data analysis was performed by the descriptive statistic analysis and hypothesis test with multiple linear regression analysis. The result of this study shows that board independence and audit committee size have significantly positive effect on COVID-19 related information disclosure. Whereas board size, board diversity, audit committee independence, audit office size, and audit opinion type do not affect COVID-19 related information disclosure.
Determinants of Voluntary Compliance on A Changing Tax Policy Cahyonowati, Nur; Ratmono, Dwi; Dewayanto, Totok
Jurnal Dinamika Akuntansi Vol 15, No 2 (2023)
Publisher : Department of Accounting, Faculty of Economics, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v15i2.42723

Abstract

Purpose: This study aims to examine the effect of trust, power, procedural fairness, distributive fairness, tax morale, and tax complexity on voluntary compliance. This study is conducted in an environment where taxpayers have to adopt new practices in tax reporting.Method: This study applied a survey of staff and lecturers in one of the state universities in Semarang, Central Java. The questionnaires were distributed online. The final sample comprised 165 participants. The regression model will be analyzed using SmartPLS.Findings: The results suggested that procedural fairness, distributive fairness, and tax morale had a significant role to achieve voluntary compliance. However, this study failed to provide empirical evidence about the effect of trust, power, and tax complexity on voluntary compliance.Novelty: The dynamic at the organizational level has brought consequences for the members of the organization. The consequence includes a practical change in tax reporting i.e. from zero payment in tax returns to underpayment in tax returns. Under this background, this study investigates voluntary compliance and its determinants. The investigation is important since the practical changes in tax reporting tend to increase the tax burden, which could promote tax evasion.
PENGARUH PROFITABILITAS DAN LEVERAGE TERHADAP TAX AVOIDANCE DENGAN KUALITAS AUDIT SEBAGAI PEMODERASI (Studi Empiris Terhadap Perusahaan Subsektor Makanan dan Minuman Yang Terdaftar Di Bursa Efek Indonesia 2020-2024) Risaly Claudia Sidabutar; Nur Cahyonowati
Diponegoro Journal of Accounting Volume 15, Nomor 2, Tahun 2026
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the effect of profitability and leverage on tax avoidance with audit quality as a moderating variable. Tax avoidance is proxied by the Effective Tax Rate, profitability is measured using Return on Assets, leverage is measured using the Debt to Equity Ratio, while audit quality is measured using a dummy variable based on the affiliation of Public Accounting Firms with Big Four and Non-Big Four firms. This study also uses institutional ownership, sales growth, and firm size as control variables.This study employs a quantitative approach using secondary data from food and beverage subsector companies listed on the Indonesia Stock Exchange during the 2020–2024 period. The sample was selected using the purposive sampling method, resulting in 155 observations. The analytical method used is panel data regression with Moderated Regression Analysis. The model selection results indicate that the Random Effect Model is the most appropriate model for this study.The results show that profitability has a significant positive effect on tax avoidance, while leverage has a significant negative effect on tax avoidance. However, audit quality is unable to moderate the effect of profitability or leverage on tax avoidance. These findings indicate that audit quality is not sufficiently strong in limiting companies’ tendency to engage in tax avoidance, particularly among food and beverage subsector companies during the research period.
PENGARUH PENGUNGKAPAN KEY AUDIT MATTERS DAN CORPORATE GOVERNANCE TERHADAP AUDIT REPORT LAG Dhani Faturrochman; Nur Cahyonowati
Diponegoro Journal of Accounting Volume 14, Nomor 4, Tahun 2025
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to analyze the effect of Key audit matters (KAM) disclosure and Corporate governance on Audit report lag (ARL). The independent variables consist of KAM, audit committee size, audit committee independence, audit committee expertise, audit committee meetings, board of commissioners size, and board of commissioners independence, while ARL serves as the dependent variable with company size, Big 4 auditors, and leverage as control variables. The population comprises non-financial companies listed on the Indonesia Stock Exchange (IDX) during 2022–2024, with purposive sampling yielding 534 companies. Data were analyzed using panel data regression with a fixed effect model through EViews 13. The findings reveal that KAM disclosure, audit committee size, audit committee independence, audit committee expertise, board of commissioners size, and board of commissioners independence were found to have no significant effect on ARL, whereas audit committee meetings have a negative and significant effect on ARL.
PENGARUH GREEN ACCOUNTING TERHADAP SUSTAINABLE DEVELOPMENT DENGAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY SEBAGAI VARIABEL MEDIASI Anisa Dian Medianawati; Nur Cahyonowati
Diponegoro Journal of Accounting Volume 14, Nomor 3, Tahun 2025
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the effect of green accounting on sustainable development with Corporate Social Responsibility (CSR) disclosure as a mediating variable. This study uses independent variables (green accounting), dependent variables (sustainable development), and mediating variables (CSR disclosure).             The population used in this study were manufacturing and energy sector companies listed on the Indonesia Stock Exchange for the 2021-2023 period. The sample was selected using the purposive sampling method and obtained 379 samples. The analysis techniques employed were regression analysis and path analysis, utilizing SPSS 25 software.             The results of this study reveal that green accounting has a positive effect on sustainable development, green accounting has a positive effect on CSR disclosure, CSR disclosure has a positive effect on sustainable development, and CSR disclosure is able to mediate the effect between green accounting and sustainable development.
DIVERGENSI HAK KONTROL DAN HAK ARUS KAS TERHADAP COST STICKINESS : MODERASI KUALITAS AUDIT DAN INDEPENDENSI DEWAN KOMISARIS PADA PERUSAHAAN MANUFAKTUR DI INDONESIA Christian Boardes Nathanael Siburian; Nur Cahyonowati
Diponegoro Journal of Accounting Volume 15, Nomor 2, Tahun 2026
Publisher : Diponegoro Journal of Accounting

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Abstract

This study investigates how divergence between control rights and cash flow rights affects cost stickiness in Indonesian manufacturing firms listed on the IDX from 2015–2024, moderated by audit quality and board independence. Concentrated ownership in Indonesia often leads to disproportionate voting power, exacerbating agency conflicts in cost management. Using secondary data from 62 firms (620 observations) and EGLS regression, it measures cost stickiness via Anderson et al. (2003) and divergence as the rights gap for ultimate controllers.Findings show divergence significantly reduces cost stickiness, implying more flexible cost adjustments and potential earnings manipulation, consistent with Oh and Choi (2025). Big 4 audit quality moderates the control rights–stickiness link without direct effects, while board independence moderates both rights' pathways. The F-test confirms joint significance, but low Adjusted R² (16.64%) indicates other unmodeled factors.
PENGARUH PENGETAHUAN PERPAJAKAN, TAX MORALE, KEPERCAYAAN KEPADA PEMERINTAH, DAN TEKNOLOGI INFORMASI PERPAJAKAN TERHADAP TAX EVASION (Studi Kasus Wajib Pajak Orang Pribadi UMKM di Kabupaten Pemalang) Aqilah Melani Putri; Nur Cahyonowati
Diponegoro Journal of Accounting Volume 15, Nomor 2, Tahun 2026
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to analyze the influence of tax knowledge, tax morale, trust in the government, and tax information technology on tax evasion among individual taxpayers in micro, small, and medium enterprises (MSMEs) in Pemalang Regency. This study used the Theory of Planned Behavior approach. The variables which are used in this study consist of tax knowledge, tax morale, trust in government, tax information technology, and tax evasion.  The sampling technique used was purposive sampling, utilizing data collection methods that combine online questionnaires via Google Forms and offline questionnaires using physical forms. The sample size was determined using the Hair et al. (2010) formula, amounting to 155 respondents. The research data was processed using multiple linear regression analysis with IBM SPSS 26 program. The results of this study found that tax knowledge, tax morale, and trust in government had a significant negative effect on tax evasion, while tax information technology did not have a significant effect on tax evasion.
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 Anisa Dian Medianawati Anna Kania Widiatami Annisa Sekar Pramesti Indah Annisa’ul Handayani M Aqilah Melani Putri Ari Putra Permata Simarmata Brian Pramaharjan Christian Boardes Nathanael Siburian Darsono , Darsono ,, Darsono David Adar Hazael Dhani Faturrochman 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 Naisya Nanda Pratiwi Nugraheni, Agustina Prativi Ong Aurellia Putri Sanjaya Paramita Hana Saksakotama Pradipta Febiyanto Prastya Puji Lestari Putut Tri Aryobimo Raditya Dimas Supriyanto Rahmadani, Tania Rickha Raisya Hayyu Mughni Rasyid, Ganapati Ratih Umroh Mahfudhoh Restria Wijaya Reyliani Aprilia Rian Aditya Novianto Risaly Claudia Sidabutar Rr Putri Arsika Nirmala Ryan Edriansyah Adhi Saskiya Rahma Wardhani Sekar Lintang Timur Sinaga, Adelbertina Sulaiman Sulaiman Sulthon, Muhajir Tifani Malinda Putri Titi Indati Ahmariah Totok Dewayanto Yulika Wahyu Adi Pratama