Articles
<![CDATA[PENGARUH TIDAK LANGSUNG INTELLECTUAL CAPITAL TERHADAP PENCIPTAAN NILAI PERUSAHAAN PROPERTY DAN REAL ESTATE ]]>
<![CDATA[Debra Yulita Perwira]]>;
<![CDATA[Agung Juliarto]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 4, Nomor 3, Tahun 2015 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (508.877 KB)
<![CDATA[This study aims to examine the indirect effects of intellectual capital and its components in value creation of property and real estate companies, which have characteristic that intensive of tangible asset. The independent variable is intellectual capital that measured by using Value Added Intellectual Coefficient (VAIC). The dependent variable that used in this study is the market value proxied by market-to-book ratio. Indirect effect testing is done by including financial performance measured using ROIC. The population in this study was property and real estate companies listed on the Indonesian Stock Exchange (BEI) in 2009-2013. Sampling method was used as purposive sampling. Sample comprised with total observation were 195 companies for 5 years. Data were analyzed by using path analysis with smartPLS software version 2. The results of this study show that intellectual capital influence on financial performance significantly. Financial performance also influence on the market value significantly. This study is able to prove that intellectual capital indirectly influence firms value through the financial perfomance. Overall, result of this study indicates that the relationship between intellectual capital and value of the property and real estate companies is indirect.]]>
<![CDATA[Tax Planning Activities and Firm Value (Study In Indonesia Consumer Goods Companies Listed in IDX Period 2016 to 2020) ]]>
<![CDATA[Farid Muhammad Kifli]]>;
<![CDATA[Agung Juliarto]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 11, Nomor 4, Tahun 2022 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
<![CDATA[The objective of this research is to examine the effect of tax planning measured by using three proxies (tax per share, effective tax rate, and book-tax differences per share) on the firm value. The study's total sample was 27 companies in Consumer Goods sector listed on Indonesia Stock Exchange between 2016 to 2020, with total of 135 observation. The sample was selected using purposive sampling method and the analysis technique used panel data regression with the Eviews-10 application. The findings of this study reveal that: Model 1 that using tax per share has a positive and significant effect on firm value which suggests that tax planning has a negative impact on firm value. Model 2 that using effective tax rate has no significant effect on firm value which indicates that no influence of tax planning on firm value. Model 3 that using book-tax differences per share has a positive influence on firm value which means that tax planning positively affects firm value.]]>
<![CDATA[PENGARUH UKURAN PERUSAHAAN, SEVERITY, DAN ASSETS RETRENCHMENT TERHADAP KEBERHASILAN CORPORATE TURNAROUND ]]>
<![CDATA[Fauzia Febrianti]]>;
<![CDATA[Agung Juliarto]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 11, Nomor 4, Tahun 2022 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
<![CDATA[This study aims to examine the effect of firm size, severity, and asset retrenchment on the success of corporate turnaround. This study uses resource based theory to analyze this phenomena. The sample in this study is the manufacturing sector companies listed on the Indonesia Stock Exchange in 2015-2020 with a total sample of 80 companies. Sample selected was done by using purposive sampling method with predetermined criteria and requirements. The analytical method used in this study is logistic regression analysis.The results of the study show that firm size and asset retrenchment have a positive and significant impact on corporate turnaround. Meanwhile, severity has a negative but significant impact on corporate turnaround.]]>
<![CDATA[PENGARUH KETERLIBATAN KELUARGA DALAM BISNIS TERHADAP STRATEGI DAN KOMPENSASI CEO (Studi Empiris pada Perusahaan Non-Keuangan yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2020) ]]>
<![CDATA[Lia Magfiroh]]>;
<![CDATA[Agung Juliarto]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 11, Nomor 4, Tahun 2022 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
<![CDATA[Family companies still dominate business in almost all countries around the world, including Indonesia. In various literatures it is explained that families have the power to influence and make important decisions for business. This study aims to examine the effect of family involvement in business on strategy and CEO compensation. In this research, family involvement was measured by using family ownership and family management. While, the dependent variables used were strategy and CEO compensation. In the addition, company size and company age were added as control variables. The sample in this study is non-financial companies listed on the Indonesia Stock Exchange from 2017-2020 with total samples are 196 obsevations. The sample selection based on the purposive sampling method and multiple linear regression analysis is used as the method of analysis in this study. The results of this study show that family ownership and family management have a negative effect on strategy. Moreover, family ownership and family management have a positive effect on CEO compensation. The priority of the family to prosper and protect the interests of the family makes the company adopt a conservative strategy and pay high CEO compensation, thereby showcasing the application of behavioral agency theory.]]>
<![CDATA[ANALISIS MANAJEMEN LABA DAN RELEVANSI NILAI LABA SEBELUM DAN SELAMA PANDEMI COVID-19 ]]>
<![CDATA[Nur Annisa Sekaranti]]>;
<![CDATA[Agung Juliarto]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 11, Nomor 4, Tahun 2022 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
<![CDATA[This study aims to analyze earnings management practices and the value relevance of earnings before and during the Covid-19 pandemic. Earnings management was measured using discretionary accruals using the Modified Jones model (Dechow et al., 1995) and value relevance of earnings was measured by Ohlson model.This study uses 138 manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2020. The purposive sampling method was used for sample selection in this study. The data used is secondary data obtained from the annual reports available on the IDX website and the Yahoo Finance websitethe data were analyzed using the Wilcoxon Signed Ranks Test to find out the differences ini earnings management practices and compare the cofficients of determinations for the value relevance of earnings before and during the Covid-19 pandemic.Based on the results of statistical tests, this study showed that there were no significant differences in earnings management practices before and during the Covid-19 pandemic, although there was an increase of earnings management practices in 79 manufacturing companies. In addition, this study found that the value relevance of earnings decreased from the year before (2019) to the year during (2020) Covid-19 pandemic. Therefore Covid-19 pandemic does not make any difference in the earnings management practices, but reduces the usefulness of the value of accounting information from value relevance of earnings]]>
<![CDATA[PENGARUH KEPEMILIKAN INSTITUSIONAL DAN VARIABEL KINERJA KEUANGAN TERHADAP LUAS PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY ]]>
<![CDATA[Meita Putri Anggi Asari]]>;
<![CDATA[Agung Juliarto]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 12, Nomor 3, Tahun 2023 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
<![CDATA[The study aims to examine whether institutional ownership and financial performance variables have an impact on the wide disclosure of Corporate Social Responsibility on corporate basic materials. The dependent variable in this study is a wide disclosure of Corporate Social Responsibility measured using the dummy variable.Independent variable in this study is institutional ownership, leverage, liquidity, and profitability.The study has a population of 95 basic materials companies registered in the period 2020-2021, While the sample has been used by 24 companies for two years, The number of samples used in this study was 48 observations.The study uses secondary data from the financial reports of the company’s basic materials listed on the Indonesian stock exchange for 2020-2021.The research hypothesis testing is performed using double linear regression analysis and SPSS 23 software.This study results statistics shows that institutional ownership having influence positively and significantly to wide disclosure of corporate social responsibility, leverage to have the positive but not significant to wide disclosure of corporate social responsibility, liquidity having influence positively and significantly to wide disclosure of corporate social responsibility, and profitability have the negative and significantly to wide disclosure of Corporate Social Responsibility]]>
<![CDATA[KERAGAMAN GENDER DEWAN DIREKSI MEMODERASI PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP KINERJA KEUANGAN (Studi Kasus pada Perusahaan Non-Keuangan yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2021) ]]>
<![CDATA[Muhammad Akbar]]>;
<![CDATA[Agung Juliarto]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 12, Nomor 4, Tahun 2023 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
<![CDATA[This study aims to analyze the effect of disclosure of corporate social responsibility on financial performance, as well as gender diversity of the board of directors as a moderating variable. The CSR disclosure variable is calculated using the ESG disclosure score issued by Bloomberg, the financial performance variable is calculated using return on assets (ROA), and the board of directors' gender diversity variable is calculated using Blau's heterogeneity index. The population in this study are non-financial companies listed on the Indonesia Stock Exchange (IDX) and the Bloomberg database during 2018-2021. The sample in this study was taken using a purposive sampling method which resulted in 59 sample companies to be studied. Data analysis was performed using Partial Least Square (PLS). This study successfully proves that CSR disclosure has a significant effect on financial performance, and proves that gender diversity of the board of directors can strengthen the influence of CSR disclosure on financial performance.]]>
<![CDATA[ANALISIS FAKTOR INTERNAL DAN FAKTOR EKSTERNAL YANG MEMPENGARUHI PROFITABILITAS PERBANKAN SYARIAH SEBELUM DAN SELAMA PANDEMI COVID-19 ]]>
<![CDATA[Rizqa Tri Wulandari]]>;
<![CDATA[Agung Juliarto]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 12, Nomor 4, Tahun 2023 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
<![CDATA[This study aims to examine the influence of internal factors and external factors on the profitability of Islamic banking and the impact of the Covid-19 pandemic on the influence of internal factors and external factors on the profitability of Islamic banking. There are seven independent variables in this study which consist of internal factors (company size, Capital Adequacy Ratio, Non-Performing Financing, Net Operating Margin, Financing to Deposit Ratio) and external factors (BI Rate and inflation). While the dependent variable in this study is Return on Assets (ROA).This research is a quantitative research. The population in this study is Islamic banking with a sample of Islamic Commercial Banks registered with the Financial Services Authority in the 2018-2021 period. Sampling was carried out by purposive sampling method. The data analysis technique used in this study is multiple linear regression analysis and the Chow test using the SPSS 25 application.The research results related to internal factors, only company size, NOM, and NPF variables have proven to have an effect on Islamic banking ROA. Of the two external factors which include the BI Rate and Inflation, none have proven to have an effect on the ROA of Islamic banking. In addition, this study did not find any differences in the influence of internal factors and external factors on Islamic banking ROA between before and during the Covid-19 pandemic.]]>
<![CDATA[PENGARUH KEBERADAAN KOMITE MANAJEMEN RISIKO (RMC) DAN KARAKTERISTIKNYA TERHADAP KINERJA LINGKUNGAN PERUSAHAAN ]]>
<![CDATA[Daffa Faqih Saputra]]>;
<![CDATA[Agung Juliarto]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 12, Nomor 4, Tahun 2023 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
<![CDATA[This research is a quantitative study aimed at analyzing the influence of the presence of risk management committees (RMC) and their characteristics, namely structure and individual capacity of RMC, on corporate environmental performance. Corporate environmental performance in this study is measured by Environmental, Social, and Governance (ESG) scores.The sample in this research consists of non-financial companies listed on the Indonesia Stock Exchange from 2017 to 2021, with a total sample size of 325 observations and a sub-sample of 87 observations. The sample selection was based on purposive sampling method, and multiple linear regression analysis was used as the main method of analysis to test the hypotheses.The results of this research indicate that the presence of RMC has a positive and significant effect on corporate environmental performance. However, having a separate RMC structure from other committees did not prove to be more effective in improving corporate environmental performance. As for specific individual capacity, it does not have a significant influence on corporate environmental performance. On the other hand, generic individual capacity has a positive and significant influence on corporate environmental performance.]]>
<![CDATA[THE IMPACT OF RISK MANAGEMENT STRATEGY IN BUSINESS RESILIENCE: A CASE IN COFFEE BEDA ]]>
<![CDATA[Aryandi Akbar]]>;
<![CDATA[Frank Gruben]]>;
<![CDATA[Agung Juliarto]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 12, Nomor 4, Tahun 2023 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
<![CDATA[As the public's interest in coffee shops grows, numerous new entrepreneurs enter the market. As a result, having a risk management strategy as an instrument to prevent or even eliminate uncertainty is necessary, especially for a new business. This study aims to ensure that many Indonesian coffee shops take adequate steps to be resilient in the face of this chaotic pandemic, while also recognizing the Management Risk. An interview and a literature review will be conducted as part of this project. According to the findings, many Indonesian coffee shops are unaware of the significance of establishing a risk management strategy in order to be resilient.]]>
