Articles
<![CDATA[PENGARUH CORPORATE GOVERNANCE TERHADAP KINERJA PERUSAHAAN (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2019) ]]>
<![CDATA[Devilia Devilia]]>;
<![CDATA[Andrian Budi Prasetyo]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 10, Nomor 2, Tahun 2021 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[This study aims to examine the effect of corporate governance on firm performance. The independent variables in this study are managerial ownership, institutional ownership, number of meetings of the Board of Commissioners, size of the Board of Commissioners and the Audit Committee. Meanwhile, the dependent variable is the firm performance as measured by return on asset (ROA) and return on equity (ROE). The population in this study are manufacturing companies listed on the Indonesia Stock Exchange during 2017-2019. The sampling method used was purposive sampling method. This study used 119 samples of companies that met predetermined criteria. The data used are secondary data in the form of financial reports and annual reports obtained through www.idx.co.id and financial information obtained from Bloomberg laboratories. The statistical test used in this study is multiple linear regression analysis.The results of statistical tests show that managerial ownership has a significant negative effect on firm performance, Meanwhile, institutional ownership and the Audit Committee have no effect on firm performance. The number of Board of Commissioners meetings has no effect on ROA but has a positive effect on firm performance as measured by ROE. The size of the Board of Commissioners has a positive influence on firm performance.]]>
<![CDATA[KAJIAN EKONOMI BPR X KOTA TEGAL ]]>
<![CDATA[Andrian Budi Prasetyo]]>;
<![CDATA[Muchamad Syafruddin]]>
<![CDATA[ Monex: Journal of Accounting Research Vol 6, No 2 (2017) ]]>
Publisher : <![CDATA[Pusat Penelitian dan Pengabdian Masyarakat Politeknik Harapan Bersama ]]>
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DOI: 10.30591/monex.v6i2.599
<![CDATA[BPR X Kota Tegal merupakan sebuah perusahaan yang didirikan dalam rangka mendorong pertumbuhan perekonomian dalam rangka meningkatkan taraf hidup masyarakat Kota Tegal. Namun, perkembangan kontribusi BPR X Kota Tegal terhadap perkembangan usaha masyarakat Tegal tidak memberikan nilai tambah pada BPR X Kota Tegal sendiri. Penelitian ini bertujuan untuk melakukan kajian terhadap prospek kinerja BPR X Kota Tegal yang akan menjadi bahan masukkan bagi pemegang saham serta stakeholder lain perusahaan. Kajian ini dilakukan dengan menggunakan model eksploratif deskriptif dengan pendekatan kuantitatif dan analisis kualitatif. Teknik analisis data yang digunakan antara lain yaitu teknik analisis deskriptif; analisis kelayakan teknis operasional yang mencangkup rencana spesifik BPR; analisis Strength, Weakness, Opportunity, dan Threat (SWOT); analisis Balanced scorecard; analisis Economic Value Added (EVA); dan analisis keputusan investasi. Berdasarkan seluruh analisis yang telah dilakukan, hasil kajian kinerja menunjukkan bahwa masih terdapat beberapa hal yang perlu diperbaiki dari kinerja BPR X Kota Tegal. Hasil kajian juga memberikan sejumlah rekomendasi guna perbaikan kinerja Perusahaan.Kata Kunci: Kajian Kinerja, SWOT, EVA, Balanced Scorecard, Keputusan Investasi]]>
<![CDATA[THE EFFECT OF OWNERSHIP STRUCTURE ON INVESTMENT EFFICIENCY (CASE STUDY IN NON FINANCIAL FIRMS LISTED ON INDONESIA STOCK EXCHANGE IN 2015-2017) ]]>
<![CDATA[Faviola Lady Anela]]>;
<![CDATA[Andrian Budi Prasetyo]]>
<![CDATA[ ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol 4 No 01 (2020): Accruals Edisi Maret 2020 ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Sutaatmadja ]]>
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DOI: 10.35310/accruals.v4i01.407
<![CDATA[The objective of this study is to investigate whether ownership structure and corporate governance affecting the efficiency of investment of listed non-financial firms in Indonesia. Ownership concentration, managerial ownership, management stock option, and mutual funds ownership used as independent variables in this study. Meanwhile, the dependent variable in the research is investment efficiency. Regression analysis is used as a method in analyzing secondary data obtained by using purposive sampling method. Secondary data used in research sourced from the financial statements and annual reports of non-financial companies listed on the Indonesia Stock Exchange in 2015-2017. The result of this research indicates that ownership concentration does not have a significant influence towards investment efficiency. This result also shows that each of managerial ownership and management stock options positively influence investment efficiency. Furthermore, mutual funds’ ownership is proven that positively influence the investment efficiency]]>
<![CDATA[Home-Based Wound Care dan Layanan Online Diponegoro Wound Care: Solusi Penyembuhan Luka untuk Pasien di Masa Pandemi Covid-19 ]]>
<![CDATA[Niken Safitri Dyan Kusumaningrum]]>;
<![CDATA[Akhmad Ismail]]>;
<![CDATA[Andrian Budi Prasetyo]]>
<![CDATA[ Jurnal Pengabdian Pada Masyarakat Vol 6 No 1 (2021) ]]>
Publisher : <![CDATA[Universitas Mathla'ul Anwar Banten ]]>
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DOI: 10.30653/002.202161.699
<![CDATA[HOME-BASED WOUND CARE AND ONLINE SERVICE OF DIPONEGORO WOUND CARE: SOLUTION OF WOUND HEALING FOR PATIENTS DURING PANDEMIC COVID-19. The period of the Covid-19 pandemic caused various impacts both individually and systematically. Those are also including the health system services, where in accessing that services, people tend to dace limitations. Therefore, Diponegoro Wound Care as a wound care service center provides an alternative to patients using home-based wound care method. The home-based wound care and online service provide wound care as well as consultation and education about wounds. Home-based wound care service is carried out at the patient’s home according to the inform consent. Meanwhile, online service is provided through Whatsapp chat application to reach all level of patients. The results of the implementation of home-based wound care and online service concluded that wound care using a home-based care setting was recommended for patients who had wounds with various complications. This is necessary to provide services that improve the quality of life of patients, but tend to be safer for patients because they do not need to come to healthcare service which are still at high risk of experienceing exposure to Covid-19 virus during this pandemic.]]>
<![CDATA[PENGARUH KOMITE AUDIT TERHADAP CORPORATE SOCIAL RESPONSIBILITY MELALUI KEBERADAAN MANAJEMEN RISIKO ]]>
<![CDATA[Irena Ghina Nazibah Nasution]]>;
<![CDATA[Andrian Budi Prasetyo]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 11, Nomor 3, Tahun 2022 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[This purpose of this study was to examine the effect of the audit committee on the disclosure of corporate social responsibility with the presence of risk management as a mediating variable. The audit committee is proxied by size, independence, meetings and financial expertise. The population used in this study are non-financial companies listed on the Indonesia Stock Exchange in 2016-2018. This study uses purposive sampling method with a total sample of 46 companies. The data used in this study uses secondary data taken from the annual reports and sustainability report of non financial companies. Multiple linerar regression was used as the analytical method. The results of the analysis show that the independence of the audit committee, the audit committee meeting has an indirect and not have a significant effect on the disclosure of corporate social responsibility which is mediated by risk management, and the audit committee’s financial expertise and the size of the audit committee has an indirect and not have a significant effect on the disclosure of corporate social responsibility mediated by risk management.]]>
<![CDATA[PENGARUH KEAHLIAN KEUANGAN KOMITE AUDIT DAN MANAJEMEN LABA TERHADAP AUDIT REPORT LAG ]]>
<![CDATA[Aan Andrianingsih]]>;
<![CDATA[Andrian Budi Prasetyo]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 12, Nomor 1, Tahun 2023 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[Audit report lag is important because it can affect the timeliness of accounting information used by internal and external users for their decision making. This is the motivation for this research to be conducted, so this study aims to distinguish the effect of audit committee financial expertise and earnings management on audit report lag. The dependent variable in this study is audit report lag and there are two independent variables in this study, namely the financial expertise of the audit committee and earnings management. Financial expertise is measured by the proportion of the number of audit committee members who have a background or experience in accounting or finance. Earnings management is measured by Discretionary Accrual with the additional variable Return on Assets (ROA). Audit report lag is measured by the number of days between the end of the fiscal year and the audit report signature date (natural log).This research is quantitative research. The population in this study are mining companies listed on the Indonesia Stock Exchange from 2017 to 2021. Sampling used a purposive sampling technique. The number of samples used was 184 (one hundred and eighty-four). The data collection method in this study is collection. The data analysis technique used in this study is descriptive statistics, classic assumption test, multiple linear regression analysis using SPSS version 25.The results of this study indicate that partially (1) financial expertise has a significant negative effect on audit report lag, which means that the more audit committees with financial expertise, the shorter or decreased the audit report lag. (2) Earnings management has a negative effect on audit report lag, this means that the higher the earnings management, the lower or shorter the audit report lag. Then simultaneously the expertise of the financial audit committee and earnings management both have a significant effect on the delay in the audit report.]]>
<![CDATA[The Effect of Web Based Corporate Reporting on Company Value ]]>
<![CDATA[Mutiara Tresna Parasetya]]>;
<![CDATA[Andrian Budi Prasetyo]]>;
<![CDATA[Aditya Septiani]]>;
<![CDATA[Muchamad Syafruddin]]>
<![CDATA[ Eduvest - Journal of Universal Studies Vol. 2 No. 3 (2022): Journal Eduvest - Journal of Universal Studies ]]>
Publisher : <![CDATA[Green Publisher Indonesia ]]>
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DOI: 10.59188/eduvest.v2i3.393
<![CDATA[Very fast developments in technology have encouraged companies in the world to convey and disseminate corporate information globally in the form of web-based corporate reporting. Based on data from internet users, Indonesia is the fourth largest country in the world as internet users, and the majority of internet users in Indonesia are entrepreneurs. This shows that the company conducts web-based corporate reporting with the aim of attracting potential investors. Web-based corporate reporting is carried out by the company as a form of information disclosure and this will affect the value of the company. This study examines the effect of the level of web-based corporate reporting on firm value, and examines what information is needed by investors in making decisions to invest in a company. This study focuses on banking companies as a tertiary sector and uses multiple regression analysis in the test. This study found that the information disclosed on the company's website, especially related to stock information, had a significant positive effect on firm value.]]>
<![CDATA[PENGARUH TANGGUNG JAWAB SOSIAL DAN TATA KELOLA PERUSAHAAN TERHADAP KINERJA KEUANGAN PERUSAHAAN DENGAN MANAJEMEN LABA SEBAGAI VAIRABEL MEDIASI ]]>
<![CDATA[Mohammad Fadhly Azzuhry]]>;
<![CDATA[Andrian Budi Prasetyo]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 12, Nomor 3, Tahun 2023 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[The writing of this scientific paper aims to examine the Effect of Corporate Social Responsibility and Corporate Governance on Financial Performance with Earnings Management as a Mediating Variable listed on the Indonesia Stock Exchange (IDX) in 2021. 140 samples of manufacturing companies were used in this study. The GRI Standard Index is used in this study to measure the corporate social responsibility index. Corporate governance mechanisms are reflected through the proportion of independent commissioners, constitutional ownership, and audit quality. For earnings management, using a Jones (1991) model developed by Dechow et al. (1995) for the measurement of discretionary accruals. The company's financial performance is reflected through Earnings per Shares (EPS), Return on Assets (RoA), and TOBIN's Q. This research uses Partial Least Squares-SEM (PLS-SEM) for data analysis methods..The findings of this study are corporate social responsibility has a positive and significant effect on the company's financial performance. Corporate social responsibility has no significant effect on earnings management. Earnings management as a mediating variable in this study does not have a significant relationship with financial performance, and cannot mediate the effect of corporate social responsibility on the company's financial performance. Corporate governance in this study cannot affect the company's financial performance, and earnings management cannot mediate the effect of the relationship between corporate governance and the company's financial performance.]]>
<![CDATA[PENGARUH PENGUNGKAPAN ENVIRONMENT, SOCIAL, GOVERNANCE (ESG) TERHADAP PROFITABILITAS PERUSAHAAN (Studi Empiris pada Perusahaan yang Terdaftar dalam Index KOMPAS 100 periode 2019-2021) ]]>
<![CDATA[Valiant Darma Pangentas]]>;
<![CDATA[Andrian Budi Prasetyo]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 12, Nomor 4, Tahun 2023 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[This research aims to analyze the effect of ESG disclosure on company profitability with Environment, Social, Governance Disclosure as independent variables which allegedly influence the dependent variable, Return On Assets. The population in this study consists of companies listed in the KOMPAS100 index in the 2019-2021 period. Samples were taken using purposive sampling method and resulted in 47 companies with 3 analysis periods so that the total sample was 141. Hypothesis testing was carried out using multiple linear regression method and processed using IBM SPSS 26.0 software. The results of this study explain that Environment Disclosure has a positive effect on Return On Asset, Social Disclosure has a negative effect on Return On Asset and Governance Disclosure has a negative effect on Return On Asset.]]>
<![CDATA[PENGARUH RASIO KEUANGAN DAN KAPITALISASI PASAR TERHADAP TINGKAT PENGEMBALIAN SAHAM ]]>
<![CDATA[Achmad Faisal Yunianto]]>;
<![CDATA[Andrian Budi Prasetyo]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 12, Nomor 4, Tahun 2023 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[This research was conducted to see the influence of financial ratios in the form of price to equity ratio, earnings per share and debt to equity ratio and to see the influence of market capitalization on stock market returns. The population in this research is all companies included in the KOMPAS100 index in the 2019-2021 period. Samples were taken using the purposive sampling method. The total sample is 55 companies with a total of 124 data. Multiple regression analysis is used in testing research hypotheses. The results of this research show that all the variables in this research have no influence on stock market returns.]]>
