Article Per Year (5 Year)
p-Index From 2020 - 2025
2.147
P-Index
This Author published in this journals
All Journal Diponegoro Journal of Accounting e-Jurnal Apresiasi Ekonomi
Daljono Daljono
Departemen Akuntansi Fakultas Ekonomika Dan Bisnis Universitas Diponegoro
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Published : 20 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 20 Documents
Search

 1   2 
PENGARUH PENGETAHUAN PERPAJAKAN, SOSIALISASI PERPAJAKAN, DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK BADAN (Studi terhadap Bendahara Pemerintah pada Badan Pengelola Pendapatan Daerah Provinsi Jawa Tengah) Anindhiati Restu Wardhani; Daljono Daljono
Diponegoro Journal of Accounting Volume 9, Nomor 4, Tahun 2020
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study examines the level of compliance of corporate taxpayers in paying corporate tax within the Central Java Regional Revenue Management Agency by using several independent variables including tax knowledge, tax socialization, tax sanctions. The dependent variable in this study is taxpayer compliance. In this study aims to analyze the influence of tax knowledge, tax socialization, and tax sanctions on corporate taxpayer compliance. The population of this study is corporate taxpayers, especially the Government Treasurer in the Central Java Regional Revenue Management Agency. The sample uses a saturated sample method which amounts to 41 respondents. Data collection techniques were carried out using a questionnaire.  Analysis of research data using multiple linear analysis with SPSS 25.0 program. The results of this study indicate that tax knowledge and tax sanctions have a significant positive relationship on taxpayer compliance. While tax socialization has a negative relationship with taxpayers.
PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN PERUSAHAAN (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar pada Bursa Efek Indonesia Periode 2016 – 2020) Ruth Theodora Liza; Daljono Daljono
Diponegoro Journal of Accounting Volume 11, Nomor 4, Tahun 2022
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this research is to examine return on assets affected good corporate governance that board of directors, independent board of commissioners, audit committee, managerial ownership, and institutional ownership on manufacturing companies. Variables used in the examination are board of directors, independent board of commissioners, audit committee, managerial ownership, institutional ownership, and also return on assets as the dependent variable.This research used manufacturing companies during the 2016-2020 with a total sample size of 210 samples. Sampling based on a purposive sampling method that follows certain criteria(s). Multiple linear regression analysis is the analysis method used in this research.The results of this study indicates that board of directors, independent board of commissioners, audit committee, institutional ownership have a positive significant effect on return on assets. Managerial ownership have no effect on return on assets.
ANALISIS PENGARUH FRAUD HEXAGON TERHADAP FRAUDULENT FINANCIAL REPORTING MENGGUNAKAN METODE BENEISH M-SCORE (Studi Empiris pada Sektor Industri Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2021) Dhanka Brianta Ginting; Daljono Daljono
Diponegoro Journal of Accounting Volume 12, Nomor 3, Tahun 2023
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research aims to analyze and examine the effect of the fraud hexagon theory which is classified by financial target, financial stability, external pressure, ineffective monitoring, change in auditor, change in director, arrogance, and political connection on fraudulent financial reporting as measured using Beneish M-Score method. The research is based on various previous results, the phenomenon of fraudulent financial reporting, and a limited number of studies related to the fraud hexagon theory. The population in this study are companies that are listed in the consumer goods industry sector on the Indonesia Stock Exchange. The research sample was sorted based on several predetermined criteria using the purposive sampling method at 49 companies over a period of 3 years from 2019 to 2021. The research used quantitative methods and logistic regression analysis methods with the help of Eviews 10. The results of the research show that external pressure and change in auditor have a positive effect on fraudulent financial reporting, while financial target has a negative effect on fraudulent financial reporting. Meanwhile, financial stability, ineffective monitoring, change in director, arrogance, and political connection have no effect on fraudulent financial reporting.
PENGARUH ENVIRONMENTAL REPORTING TERHADAP MARKET VALUE DENGAN CUSTOMER-RELATED PERFORMANCE SEBAGAI VARIABEL MEDIASI (Studi Empiris pada Perusahaan FMCG yang Terdaftar di BEI tahun 2019 – 2021) Zadha Salsabila; Daljono Daljono
Diponegoro Journal of Accounting Volume 12, Nomor 4, Tahun 2023
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

FMCG is said to be one of the largest contributors to environmental problems and global warming because of its close relationship with waste and other industrial pollution. While customers and shareholders play an important role in the success of FMCG businesses, their awareness of environmental issues is increasing but without being accompanied by the increase of corporates awareness of the importance of environmental reporting due to the lack of empirical evidence showing its effect on firm performance and market value. Using panel data components from 38 FMCG companies in Indonesia during 2019-2021 period, this study aims to examine the direct relationship between environmental reporting and market value as well as their indirect relationship through customer-related performance as mediator.Panel data regression analysis method with FEM (fixed effect model) and REM (random effect model) estimators was used to examine the relationship between environmental reporting, customer- related performance, and market value through two separate models. Furthermore, sobel test is used to test the role of customer-related performance as mediator.The results of this study showed a direct positive and significant effect of environmental reporting on market value as well as environmental reporting on customer-related performance. Meanwhile, customer-related performance was not shown to have a significant role in mediating the indirect relationship between environmental reporting and market value.
PENGARUH TRANSFORMASI DIGITAL TERHADAP KINERJA KEUANGAN DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI (Studi Empiris pada Perusahaan Perbankan yang Terdaftar di BEI Tahun 2019-2022) Sasmita Maharani; Daljono Daljono
Diponegoro Journal of Accounting Volume 12, Nomor 4, Tahun 2023
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to examine the effect of digital transformation on financial performance by considering firm size. This study uses the dependent variable (financial performance), independent variable (digital transformation), and moderating variables (firm size). This research study uses secondary data gathered from annual reports and financial statements. The population of this study are banking companies listed on the Indonesia Stock Exchange in 2019-2022. By using purposive sampling in sample selection, 104 research samples were obtained for 4 firm-years. This study uses multiple regression analysis to examine the hypothesis. The findings of this study reveal that digital transformation has positive and significant effect on financial performance. Furthermore, it is concluded that firm size moderated effect towards the impact of digital transformation on financial performance.
PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN PERUSAHAAN (Studi Empiris pada Perusahaan BUMN yang Terdaftar pada Bursa Efek Indonesia Periode 2017-2021) Ermalyani Margaret; Daljono Daljono
Diponegoro Journal of Accounting Volume 12, Nomor 4, Tahun 2023
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this research is to examine the return on assets affected by good corporate governance the independent board of commissioners, board of directors, audit committee, managerial ownership, institutional ownership, and government ownership on Self-Owned Enterprise companies. Variables used in the examination are independent board of commissioners, board of directors, audit committee, managerial ownership, institutional ownership, government ownership also return on assets as the dependent variable.This research used manufacturing companies during 2017-2021 with a total sample size of 90 samples. Sampling is based on a purposive sampling method that follows certain criteria(s). Multiple linear regression analysis is the analysis method used in this research.The results of this study indicate that the board of directors, and institutional ownership have a positive significant effect on return on assets. Independent board of commissioners, audit committee, managerial ownership, and government ownership have no effect on return on assets.
PENGARUH GOOD CORPORATE GOVERNANCE DAN VOLUNTARY DISCLOSURE TERHADAP KINERJA KEUANGAN PERUSAHAAN MANUFAKTUR DI INDONESIA Kezia Stefany; Daljono Daljono
Diponegoro Journal of Accounting Volume 12, Nomor 4, Tahun 2023
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

In this changing of the present day which is changed according to the emerging age, Good Corporate Governance already became an important element and also the inseparable part of the institution or the company’s activities continuity. Good Corporate Governance has the purpose to monitor the activities which runs inside the company or organization and keeping the integrity on achieving the goal of the organization. While the Voluntary Disclosure is the inquiries or sharing of information that is given voluntarily by the company outside the mandatory disclosure, especially mentioned in this study are the financial information and the company’s operational activity. In this study, it is studied about how GCG could have an effect to the company’s financial performance, how the company did the financial controlling by using the  principles of GCG, and does the Voluntary Disclosure have any effect to the company’s financial performance. Therefore this study is done with the purpose to examine if the Good Corporate Governance and Voluntary Disclosure have effects to the company’s financial performance, especially for the manufacturing companies in Indonesia.This study is done by using the quantitative method, and the testing tools used in this study are the descriptive analysis method and the classical assumption test. The classical assumption test inquires the normality test, linearity test, multicolinearity test, autocorrelation test, and heteroscedasticity test. Also there is fit and goodness test that inquires the determination coefficient test, the F-test, and the T-test.Based on the studies that has been done, GCG which is measured by the independent commissioner variable has a positive effect to the organization’s financial performance. While the voluntary disclosure which is measured by the return of equity (ROE) variable does not have an effect to the organization’s financial performance.
ANALISIS PENGARUH KINERJA KEUANGAN PERUSAHAAN TERHADAP HARGA SAHAM DENGAN MENGGUNAKAN METODE ALTMAN Z-SCORE (Studi Empiris pada Perusahaan LQ45 yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2021) Yusuf Mahendra; Daljono Daljono
Diponegoro Journal of Accounting Volume 12, Nomor 4, Tahun 2023
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research is a quantitative research that aims to analyze companys’s stock price using Altman Z-Score and also to determine the effect of the Altman Z-Score variable on stock price. The population in this study are companies that are listed in lq45 on the Indonesia Stock Exchange.The research sample was taken based on several predetermined criteria using the purposive sampling method at 45 companies over a period of 3 years from 2019 to 2021. This study uses multiple linear regression analysis to test the correlation between the independent variables and the dependent variable. The test results simultaneously prove that working capital to total asset, retained earnings to total asset, earning before interest and taxes to total asset, and book value of equity to book value total liabilities have a significant influence on the level of stock price in company lq45. While individually, this study proves that retained earning to total asset has a negative effect on the level of stock price, then this study proves that book value equity to book value total liabilities has a positive effect on the level of stock price. Meanwhile, working capital to total asset and earning before interest and taxes to total asset have no effect on the level of stock prices.
SISTEM PENGENDALIAN MANAJEMEN PADA BADAN USAHA MILIK DESA LUMBUNG SEWU DALAM MENINGKATKAN PENDAPATAN ASLI DESA SEWUREJO Suryowati, Alam Suprobo; Daljono, Daljono
Diponegoro Journal of Accounting Volume 13, Nomor 2, Tahun 2024
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Efforts to increase Village Original Income (VOI) through Village-Owned Enterprises (VOE) require an appropriate Management Control System (MCS) to ensure that the activities carried out are in accordance with the goals the organization wants to achieve.This research aims to determine the application of MCS in VOE Lumbung Sewu in improving VOI Sewurejo. This research is descriptive research, with data collection methods through observation, interviews and documentation. The data analysis technique was carried out using the Charmaz Coding method, where coding of interview results was carried out to assist in grouping specific interview results which showed a relationship with other data. There are two steps in coding, namely coding done line by line and coding done word by word, followed by focused coding.The research results show that the management control system at BUMDes Lumbung Sewu is not running optimally. This is caused by several factors, including in terms of organization, business unit management, community support, and capital. BUMDes Lumbung Sewu can take steps to optimize its business by improving the quality of human resources, good capital management, developing business units, involving the participatory role of the community.
THE IMPACT OF AVAILABILITY BIAS AND REPRESENTATIVE BIAS ON INVESTMENT DECISIONS AND PERFORMANCE: THE ROLE OF FOMO AS AN INTERVENING VARIABLE Nizar, Muhammad; Daljono, Daljono
Jurnal Apresiasi Ekonomi Vol 12, No 1 (2024)
Publisher : Institut Teknologi dan Ilmu Sosial Khatulistiwa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31846/jae.v12i1.730

Abstract

This research starts at the root of the problem of investor irrationality in the capital market. A series of studies in the last decade show that investors tend to behave irrationally, and phenomena or anomalies are repeatedly found in the capital market or financial markets that are not in line with standard/traditional finance theory or conventional/orthodox economics theory. This research aims to determine the impact of availability bias, representative bias, and fear of missing out (FOMO) on investment decisions and investment performance, and to find out that FOMO can act as a mediating variable between these relationships. The population in this study were all investors who traded in the Indonesian capital market through brokerage houses in several cities in Indonesia, and the sample size was 116 respondents, using a purposive sampling technique. The data used is primary data, data collection techniques use questionnaires. Structural Equation Modeling (SEM) data analysis technique with the SmartPLS analysis tool. The research results show that availability bias has a positive and significant impact on investment decisions and investment performance. Representative bias has a negative and insignificant impact on investment decisions, but representative bias has a positive and significant impact on investment performance. FOMO has a positive and significant impact on investment decisions and investment performance. Availability bias and representative bias have a positive and significant impact on FOMO. FOMO partially mediates the relationship between availability bias towards investment decisions and investment performance, then representative bias towards investment performance, but FOMO fully mediates the relationship between representative bias towards investment decisions. The results of this research would contribute to the development of knowledge about behavioral finance and have theoretical and policy implications for Indonesian retail investors.  Keywords: Availability Bias, Representative Bias, Fear of Missing Out (FOMO), Investment Decisions, and Investment Performance
Co-Authors Anindhiati Restu Wardhani Anitya Ardiyani Puspita Atina Nur Aulia Bramantyo Nugroho Budi Hardiatmo Dhanka Brianta Ginting Diah Novita Amalia Edoardus Satya Adhiwardana Emerald Dany Satria Ermalyani Margaret Gupitasari Syahbi Syagata Kezia Stefany Rafzan Fiqih Mahendra Rifna Nurcahayani Ruth Theodora Liza Sasmita Maharani Sembiring, Rinawati Suryowati, Alam Suprobo Yusuf Mahendra Zadha Salsabila