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All Journal EkoBis ( Ekonomi & Bisnis ) Diponegoro Journal of Accounting Jurnal Akuntansi Aktual
Warsito Kawedar
Departemen Akuntansi Fakultas Ekonomika Dan Bisnis Universitas Diponegoro
Economics, Econometrics & Finance Social Sciences

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Journal : Diponegoro Journal of Accounting

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PENERAPAN GOOD CORPORATE GOVERNANCE (GCG) PADA BPR RAM SEMARANG MW Amelinda Eva E; Warsito Kawedar
Diponegoro Journal of Accounting Volume 8, Nomor 1, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

The application of Good Corporate Governance is an issue that always improves and has effects towards economic system. To be able to compete with others nationally and internationally, a corporate is obligated to apply Good Corporate Governance. This application also ensures external parties that  corporate is free from frauds and authority abuse, which is corruption, collusion, nepotism, and financial statement manipulation.This research uses qualitative method with study case approach which is applied at one of Bank Perkreditan Rakyat (BPR) in Semarang. The purpose of this research is to understand how  Good Corporate Governance is applied in BPR and factors  enhancing or obstructing the success of Good Corporate Governance application. The data is obtained with in-depth interview with BPR RAM Semarang’s informers. The data is analyzed using descriptive analysis.The result shows Good Corporate Governance application consists of transparency, accountability, responsibility, independency, and fairness, at BPR RAM is well applied and has positive effects although there are obstacles that is discovered. The obstacles are there is less knowledge about Good Corporate Governance, individual heterogeneity and heterogeneity of habits.
PENGARUH FAKTOR-FAKTOR EKONOMI GREENHOUSE GAS EMISSION DISCLOSURE DAN PENGARUHNYA TERHADAP REAKSI SAHAM Ratu Persada Pahlevi Pasca Mahardika; Warsito Kawedar
Diponegoro Journal of Accounting Volume 8, Nomor 3, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this research is to investigate the effect of leverage, financial slack, company’s growth, and profitability on greenhouse gas disclosure and stock reaction. The sample is based on 27 manufacturing companies listed on The Indonesia Stock Exchange during period 2013-2017. This research uses multiple regression analysis to test the research hypothesis. The result of this study show that leverage affect positive significantly on greenhouse gas disclosure, and leverage, company’s growth, and  profitability affect positive significantly on stock reaction.
NILAI BUDAYA DAN MENTALITAS MAHASISWA AKUNTANSI Kartikawati Halim; Warsito Kawedar
Diponegoro Journal of Accounting Volume 8, Nomor 2, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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The purpose of this research is to understand culture and mentality value that accountant students have. This research uses qualitative method with phenomenological approach. Phenomenological approach is used to describe culture and mentality value that accountant students have while learning process occurs. This research uses primary data which is obtained through in-depth interview from informants that is Economic and Business Faculty of Diponegoro University’s accountant students and accountant students’ parents. Obtained data were analyzed based on the result of the interview.The result of this research shows that there are seven culture and mentality value that accountant students have, such as : discipline, self awareness, responsibility, mutual assistance, courtesy, independent, and honesty.
PENGARUH UKURAN PERUSAHAAN DAN MEKANISME CORPORATE GOVERNANCE TERHADAP PENGUNGKAPAN RISIKO Vivi Indriana; Warsito Kawedar
Diponegoro Journal of Accounting Volume 8, Nomor 1, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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The purpose of this study was to examine the effect of company size and corporate governance on corporate risk disclosure. Independent variable in this study are company size (total asset, total sales, and number of company employees), concentrated ownership structure, independent board of directors, independent board of commissioners, educational background of the chief commissioner, independent audit committee, and type of auditor. Dependent variable used in this study is risk disclosure.This study used secondary data. The population in this study were 456 manufacturing companies’ annual report listed on the Indonesia Stock Exchange in 2014-2016. Based on the purposive sampling method, the samples obtained were 141 companies. The hypothesis in this study was tested using multiple regression analysis.The results of the analysis show that the variable total assets, total sales, number of employees, independent board of directors, auditor type have a positive relationships on risk disclosure. Concentrated ownership structures have a negative relationship on risk disclosure. Independent board of commissioners, educational background of the president commissioner, and independent audit committee have no relationship on risk disclosure.
IMPLEMENTASI PELAPORAN KEUANGAN BERBASIS AKRUAL PADA PERGURUAN TINGGI NEGERI BADAN HUKUM: ANALISIS DESKRIPTIF KUALITATIF Rosalia Rosalia; Warsito Kawedar
Diponegoro Journal of Accounting Volume 6, Nomor 3, Tahun 2017
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to describe how implementing accrual based in the financial report of the Perguruan Tinggi Negeri Badan Hukum (PTN BH). This study focused on the PTN BH university to get data which related with beginning preparation on implementing financial report based accrual. The location of this study is Diponegoro University (Undip). This study using qualitative descriptive approach with interview and observation methods. Interviews were conducted to Undip’s accounting staff. Observation method were done by attended on accounting staff’s meeting. Data from interview and observation analyzed using Miles and Huberman model and categorized as major determinants on implementing accrual based PTN BH university financial report. The results show that determinants which affect on implementing accrual based in financial report’s PTN BH university are: Accounting system, IT based system, competent human resources, commitment from leader, resistance, environment, and internal policy. Every determinant related each other. Accounting system based on IT used by competent human resources which needs commitment from leader to avoid the resistance. Majelis wali amanat consist of environment element have to keeping on track of university financial reporting. Every rules which relate with implementing accrual based in PTN BH university financial report will be settled as policy in many degrees.
PENGARUH BELANJA MODAL, UMUR PERUSAHAAN, PERTUMBUHAN, DAN RASIO UTANG TERHADAP PENGUNGKAPAN EMISI KARBON DAN REAKSI SAHAM Iqbal Mohamad Dwinanda; Warsito Kawedar
Diponegoro Journal of Accounting Volume 8, Nomor 4, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this study was to examine the effect of capital expenditure, firm age, growth, and debt ratio on disclosure of carbon emissions and stock reaction in manufacturing companies in Indonesia. The population in this study consisted of manufacturing companies in the Indonesia Stock Exchange for the period 2013 - 2017 that publish annual reports and disclose carbon emissions. Sampling is done using the purposive sampling method. The total sample of this study was 36 companies. This study uses multiple regression analysis to test hypotheses. The results of this study indicate that variable of capital expenditure has a significant positive effect on carbon emission disclosure. Meanwhile the variables of firm age, growth, and debt ratio have not a significant effect on carbon emission disclosure and stock reaction.
PENGARUH PENGUNGKAPAN KEANEKARAGAMAN HAYATI DALAM LAPORAN KEBERLANJUTAN TERHADAP NILAI PERUSAHAAN DENGAN TATA KELOLA PERUSAHAAN SEBAGAI VARIABEL MODERASI Andika Prima Ertanta Tarigan; Warsito Kawedar
Diponegoro Journal of Accounting Volume 9, Nomor 4, Tahun 2020
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the effect of biodiversity disclosure on firm value, with corporate governance as moderating variable. Independent variable used in this study is biodiversity disclosure which is proxied by biodiversity disclosure index (BDI). Dependent variable used in this study is firm value, which is proxied by Tobin’s Q. Meanwhile, the variable that moderates the relationship between disclosure of biodiversity to firm value is corporate governance, which is proxied by independent commissioners’ percentage and audit quality This study used purposive sampling method to select sample from the population. Based on this method, 66 samples of companies that listed on the Indonesia Stock Exchange and published their sustainability report on GRI website during 2014-2017 were obtained. Hypotheses testing is done by using multiple regression analysis. The results obtained in this study indicates that biodiversity disclosure has a significant positive effect on firm value. Meanwhile, corporate governance that moderates the relationship between biodiversity disclosure and firm value do not have a significant effect. Thus, it can be concluded that the influence between biodiversity disclosure in the sustainability report and firm value does not require moderation of corporate governance, that are proxied by using independent commissioners’ percentage and audit quality.
PENGAKUAN, PENILAIAN DAN PENGUNGKAPAN “ASET” SATWA DI LEMBAGA KONSERVASI Muhammad Irfan Dermawan; Warsito Kawedar
Diponegoro Journal of Accounting Volume 8, Nomor 1, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this research is to find the normative method of recognition, assessment, and disclosure of animals as assets managed by conservation institutions. This research choose Semarang Zoo as one of conservation insitutions of protected animals in Indonesia.This research is using primary data based on deep interview with interviewee who are representatives of Semarang Zoo, Natural Resources Conservation Center, and academics from the Diponegoro University Accounting Department. This research is using analysis method with procedure of data collection, data condensation, data display, and drawing and verifying conclusions.The research conclude that until now there’s still differences of opinion in the recognition, assessment, and disclosure of animals as assets which is the whose ownership is in the hands of the government which is stated in UU No. 5 of 1990 about Conservation of Biological Resources and their Ecosystems. The recognition, assessment, and disclosure of preserved animals corpes are still in question.
AKUNTABILITAS PENGELOLAAN BADAN USAHA MILIK DESA (Studi Fenomenologi pada BUMDesa Gerbang Lentera di Desa Lerep, Kecamatan Ungaran Barat, Kabupaten Semarang, Jawa Tengah) Ade Gustia Nugroho; Warsito Kawedar
Diponegoro Journal of Accounting Volume 10, Nomor 1, Tahun 2021
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Abstract

This research focuses on the application of the principle and practice in the accountability of village enterprise management (BUM Desa). This research is expected to be beneficial to the Semarang District Government, especially Lerep Village Ungaran Barat Subdistrict in an effort to increase management accountability of village enterprise management for future directions. The method used in this research is qualitative approach. Sources of data was primary, the primary data were collecter through in-depth interview with key informant in each element of village government and staffs of BUM Desa Gerbang Lentera Lerep Village, that are considered to represent the research informant in the accountability of the Village Enterprise Management.This results of this research indicate that the planning process is in accordance with the regulations in the statutory of regulations, then monitoring and community empowerment has reflected part of the implementation of the accountability process, while the management and accountability of BUM Desa Gerbang Lentera is considered accountable and transparent both technically and administratively. The suggestion from this research is the need for more guidance to the village government officials and human resource competencies, so that they can run a more structured and in accordance with the regulations on an ongoing basis.
PENGARUH STRUKTUR KEPEMILIKAN NEGARA DAN KARAKTERISTIK PERUSAHAAN TERHADAP KINERJA KEUANGAN BADAN USAHA MILIK NEGARA DI INDONESIA Hardi Anando Pratama; Warsito Kawedar
Diponegoro Journal of Accounting Volume 8, Nomor 4, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the effect of the structure of state ownership, company size, financial leverage, reliability of financial statements, AIP, and level of competitiveness on SOE financial performance. The population in this study is all state-owned companies in Indonesia, while the sample in this study from the Laporan Hasil Pemeriksaan atas Laporan Keuangan Pemerintah Pusat (LHP LKPP) in 2017 selected by purposive sampling method. Data analysis techniques using (1) Descriptive Statistics Test (2) Classical Assumptions Test (3) Hypothesis Test. The findings in this study indicate that company size and financial leverage have a significant negative effect on financial performance. Meanwhile the level of competitiveness has a significant positive effect on financial performance. And the structure of state ownership, financial report reliability, and AIP have no significant effect on financial performance.
Co-Authors Ade Gustia Nugroho Andika Prima Ertanta Tarigan Apri Anggita Carolina Reni Damayanti Cholida Cholida Dini Sulistiyani Hardi Anando Pratama Haryanto Haryanto Iqbal Mohamad Dwinanda Kartikawati Halim Monika Guswila Sari Muhammad Irfan Dermawan MW Amelinda Eva E Ofifah Dwi Novika Ratu Persada Pahlevi Pasca Mahardika Rezka Krisna Wardhani Rosalia Rosalia RR. SRI HANDAYANI Sandi Windia Primatama Santi Widia Sari Shiddiq Nur Rahardjo Vina Fauziah Vivi Indriana