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PENGARUH MANAJEMEN LABA TERHADAP TINGKAT OVERSUBSCRIPTION PADA UMKM YANG MELAKUKAN INITIAL PUBLIC OFFERING DI BURSA EFEK INDONESIA (Studi Empiris pada UMKM yang Terdaftar Tahun 2018-2020 di Bursa Efek Indonesia) Agnes Charisika Waluyo; Mutiara Tresna Parasetya
Diponegoro Journal of Accounting Volume 10, Nomor 2, Tahun 2021
Publisher : Diponegoro Journal of Accounting

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This study aims to examine the effect of accrual earnings management (short term discretionary accrual and long term discretionary accrual), real earnings management (abnormal cash flow operations and abnormal discretionary expense), as well as IPO indicators such as underpricing on the oversubscription level of IPOs for SMEs in Indonesia. This research refers to research conducted by Arora and Singh (2020). The short term discretionary accrual and underpricing characteristics are considered to have a positive effect on the level of oversubscription in accordance with the hypothesis based on signal theory. This study uses multiple regression analysis, normality test to fulfill multiple regression tests and other classical assumption tests as well as the fit and goodness test. This study found that the level of oversubscription can be influenced by earnings management and underpricing and has explained the relationship between the dependent and independent variables. The results of this study explain that short term discretionary accruals have a positive effect on the level of oversubscription of the IPO of SMEs. Abnormal cash flow has a significant negative effect on the level of oversubscription. Meanwhile, long term discretionary accrual, abnormal discretionary expense, underpricing have no effect on the level of oversubscription of the IPO of SMEs in Indonesia.

PENGARUH CASH HOLDING, FINANCIAL CONSTRAINT, DAN INVESTMENT OPPORTUNITIES TERHADAP AUDIT FEE (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI Periode 2016- 2019) Ayu Novita Simanullang; Mutiara Tresna Parasetya
Diponegoro Journal of Accounting Volume 10, Nomor 4, Tahun 2021
Publisher : Diponegoro Journal of Accounting

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This study aims to examine the effect of cash holding on audit fees which is moderated by financial constraints and investment opportunities. This research refers to research conducted by (Mohammadi et al., 2018).Cash holding, financial constraints and investment opportunities have a positive influence on audit costs. This is in accordance with the hypothesis and based on agency theory. This study uses multiple regression analysis, classical assumption test, t test, f test and determinant coefficient test.This study found that cash holding has no relationship with audit fees. The moderating variable for financial constraints has a positive relationship with audit fees, while investment opportunities have a negative relationship with audit fees

PENGARUH PROFITABILITAS, LEVERAGE, LIKUIDITAS, DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2016-2020) Syachrul Yudi Habibie; Mutiara Tresna Parasetya
Diponegoro Journal of Accounting Volume 11, Nomor 1, Tahun 2022
Publisher : Diponegoro Journal of Accounting

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Earnings management is the manager's decision to choose certain accounting policies that are considered to be able to achieve the desired goals. The purpose of this research is to examine the effect of profitability, leverage, liquidity, and firm size on earnings management in manufacturing companies. The variables used in the test are profitability, leverage, liquidity, and firm size as independent variables, and earnings management as the dependent variable.Earnings management is measured using the modified Jones model, the modified Jones model focuses on total accruals (TAC) which is the total manipulation. This research data uses manufacturing companies during the 2016-2020 with total sample is 620 samples. Sampling based on purposive sampling method that follows certain criteria(s). Multiple regression analysis is the analysis is method used in research.The results of this study indicates that profitability has a positive effect on earnings management. This shows that companies that carry out earnings management are motivated because they want to get high profitability. Leverage has a significant positive effect on earnings management. This shows that companies with high leverage will carry out earnings management in the hope that they will still get funding sources from investors to pay off their obligations. Liquidity has a negative insignificant effect on earnings management. Meanwhile, firm size has a significant negative effect on earnings management. Companies with large company sizes will have good management and tend not to do earnings management, because they are required to provide accurate information.

PENGARUH KUALITAS INFORMASI PELAPORAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP REPUTASI PERUSAHAAN (Studi Empiris Perusahaan yang Termasuk dalam Indeks LQ45 Bursa Efek Indonesia pada Tahun 2015-2019) Dian Kristi; Mutiara Tresna Parasetya
Diponegoro Journal of Accounting Volume 10, Nomor 4, Tahun 2021
Publisher : Diponegoro Journal of Accounting

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This study aims to examine the effect of the quality of CSR reporting information (content and management system) on the reputation of companies in Indonesia. This study refers to research conducted by Pérez and Lopez-Gutierrez, (2017). The quality of CSR reporting information on the dimensions of content and management systems is considered to have a positive influence on the company’s reputation according to the hypothesis based on legitimacy theory. This research uses multiple regression analysis and classical assumption test to fulfill multiple regression test.This study finds that the quality of CSR reporting information explains the variation in the reputation of the Indonesian Stock Exchange LQ45 index companies. The results of the study explain that the quality of CSR reporting information and the quality of information from the management system reported in the CSR report has a positive effect on the company’s reputation. However, the information quality of the content reported in the CSR report has a significant negative effect on the company’s reputation.

ANALISIS RASIO KEUANGAN DALAM MENDETEKSI KECURANGAN LAPORAN KEUANGAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2017 – 2019 Salsabila Firdausya; Mutiara Tresna Parasetya
Diponegoro Journal of Accounting Volume 10, Nomor 4, Tahun 2021
Publisher : Diponegoro Journal of Accounting

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This study aims to determine the financial ratios that affect fraudulent financial statements. The independent variables used in the test include liquidity ratio by calculating current ratio, leverage ratio by calculating debt to assets ratio and debt to equity ratio, and profitability ratio by calculating return on assets, return on equity, gross profit margin, operating profit margin, and net profit margin. While the dependent variable is fraudulent financial statements. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange in 2017 - 2019. This study uses 60 samples of financial reports, consisting of 30 fraud financial reports and 30 non-fraud financial reports. To test the hypothesis, a logistic regression test was performed. This research shows that the leverage ratio by measuring debt to assets ratio (DAR) has a significant positive effect on fraudulent financial statements. In addition, the results show that gross profit margin (GPM) ratio has a significant negative effect on fraudulent financial statements. Meanwhile, current ratio, debt to equity ratio, return on assets, return on equity, operating profit margin, and net profit margin based on test results are not significant in determining the possibility of financial statement fraud.

Pengaruh Karakteristik Keuangan dan Tata Kelola Perusahaan terhadap Web Based Corporate Reporting Mutiara Tresna Parasetya
Jurnal Bingkai Ekonomi (JBE) Vol 3 No 2 (2018): Jurnal Bingkai Ekonomi (JBE)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) - Institut Teknologi dan Bisnis (ITB) Semarang

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Tujuan dari penelitian ini adalah untuk menguji pengaruh karakteristik keuangan perusahaan (profitabilitas, leverage, dan likuiditas) dan tata kelola perusahaan (struktur kepemilikan publik, kompetensi komite audit, dan ukuran auditor) terhadap web-based corporate reporting. Penelitian ini merujuk pada penelitian yang dilakukan oleh Aly, Simon, dan Hussainey (2010). Berdasarkan hipotesa teori agensi dan teori sinyal, karakteristik keuangan dan tata kelola perusahaan memiliki pengaruh positif terhadap web-based corporate reporting. Penelitian ini menggunakan analisis regresi untuk menguji pengaruh karakteristik keuangan dan tata kelola perusahaan terhadap web-based corporate reporting. Penelitian ini juga menggunakan uji normalitas untuk memenuhi uji regresi. Penelitian ini menemukan bahwa terdapat beberapa karakteristik keuangan dan tata kelola perusahaan yang menjelaskan variasi tingkatan web-based corporate reporting pada perusahaan publik non keuangan di Indonesia. Profitabilitas, struktur kepemilikan publik, dan ukuran auditor sebagai faktor penentu web-based corporate reporting.

PENGARUH UKURAN PERUSAHAAN, KINERJA KEUANGAN, KOMISARIS INDEPENDEN, DAN CAKUPAN ANALIS TERHADAP CORPORATE INTERNET REPORTING Studi Empiris Pada Perusahaan Sektor Manufaktur Yang Terdaftar Pada Bursa Efek Indonesia Tahun 2020 Sampai 2021 Louis Valentino; Mutiara Tresna Parasetya
Diponegoro Journal of Accounting Volume 11, Nomor 3, Tahun 2022
Publisher : Diponegoro Journal of Accounting

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Increasing internet penetration and increasing internet users, including in Indonesia, are important for companies to disclose information to stakeholders. Considering that the information disclosed by companies varies, it is necessary to understand the effect of firm characteristics on the level of information disclosure via the internet as previous research findings are still inconsistent.This research consists of four independent variables and one dependent variable. In previous studies, the usage of signaling theory was common to explain the disclosure of corporate internet reporting. It is used to distinguish good quality companies from poor quality companies as low-quality companies disclose less information and limit users' access to company information. However, the number of previous publications that uses a ratio-scale index is still limited, especially with developing countries population.This study found significant positive relationship between firm size and analyst coverage towards CIR. An increase in firm size also leads to an increase in agency cost, which needs to be reduced through the act of CIR. Whilst, analyst coverage will motivate managers to do CIR due to an increase of demand. Furthermore, financial performance and independent board do not affect CIR. It is recommended to replace current variables with different ones or add new ones, not limiting social media disclosure only to the hyperlinks to companies' social media, and not limiting disclosure points to 0 or 1 due to the varying level of CIR between companies.

PENGARUH PROFITABILITAS DAN TATA KELOLA PERUSAHAAN TERHADAP NILAI PERUSAHAAN DENGAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY SEBAGAI VARIABEL INTERVENING Studi Empiris pada Perusahaan Sektor Barang Konsumsi Primer yang Terdaftar di Bursa Efek Indonesia Tahun 2019 – 2021 Hanif Patria Prabantama; Mutiara Tresna Parasetya
Diponegoro Journal of Accounting Volume 11, Nomor 4, Tahun 2022
Publisher : Diponegoro Journal of Accounting

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Increasing Company Value is one of the most important things for a company because it is a measure of the company's success in the eyes of stakeholders. The increase in the value of the company is influenced by many things, considering that the disclosure of company information varies greatly, so it needs to be studied more deeply regarding its effects and characteristics. This study aims to analyze the effect of corporate governance and profitability on firm value through the disclosure of corporate social responsibility.The independent variables in this study are Profitability and Corporate Governance. The dependent variable in this study is firm value, while the intervening variable is CSR disclosure. In accordance with Signaling and Stakeholder Theory, Corporate Governance and Profitability and CSR disclosure have a positive influence on Company Value. The population in this study is the Primary Consumer Goods Sector companies listed on the Indonesia Stock Exchange in 2019 – 2021. The method used in sampling in this study is the Purposive Sampling method using predetermined criteria so as to produce 62 samples of consumer goods companies. The results of statistical tests in this study indicate that Corporate Social Responsibility Disclosure has an effect on firm value and profitability has an effect on firm value. However, Corporate Governance has no effect on Corporate Social Responsibility Disclosures, Profitability has no effect on Corporate Social Responsibility Disclosures, Corporate Governance has no effect on Company Value, , Corporate Governance has no effect on Company Value through Corporate Social Responsibility Disclosures, and Profitability does not influence on Company Value through Corporate Social Responsibility Disclosure

PENGARUH CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN PERUSAHAAN DENGAN STRUKTUR KEPEMILIKAN SEBAGAI VARIABEL MODERATING (Studi Empiris Pada Perusahaan Perbankan yang Terdaftar Di Bursa Efek Indonesia Periode Tahun 2018 – 2020) Muhammad Resha Bahtiar; Mutiara Tresna Parasetya
Diponegoro Journal of Accounting Volume 11, Nomor 4, Tahun 2022
Publisher : Diponegoro Journal of Accounting

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This study aims to examine and analyze the effect of the Corporate Governance mechanism on the company's financial performance with ownership structure as a moderating variable. Financial performance is calculated using ROA, while the Corporate Governance mechanism is determined by the independent board of commissioners, board of directors, and audit committee variables. Ownership structure indicators are institutional, and foreign ownershipThe sample of this research is banking companies listed on the Indonesia Stock Exchange for the period 2018-2020. The number of samples used as many as 38 companies taken through purposive sampling. The analytical method of this study uses multiple regression.Agency theory raises the concept of corporate governance in managing the company's business, corporate governance is expected to be able to deal with conflicts through monitoring the performance of agents. The results of this study indicate that corporate governance affects the company's financial performance partially and simultaneously. However, the ownership structure does not strengthen the relationship of corporate governance to the company's financial performance.

PENGARUH STRUKTUR DEWAN DAN STRUKTUR KEPEMILIKAN TERHADAP KINERJA KEUANGAN PERUSAHAAN Rifka Eka Ramadhani; Mutiara Tresna Parasetya
Diponegoro Journal of Accounting Volume 12, Nomor 1, Tahun 2023
Publisher : Diponegoro Journal of Accounting

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This study aims to examine the effect of board structure and ownership structure on the company's financial performance. This research focuses on the financial performance of manufacturing companies because the financial performance of manufacturers, namely the return on equity in the company sector has decreased ROE from 2019 to 2020. The independent variables are the board of directors, board of commissioners, managerial ownership, institutional ownership, and cost of ownership (dividends). Meanwhile, the dependent variable is the financial performance by measuring Return on Equity (ROE). The population and sample in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) for 2018-2021. Samples were taken using a purposive sampling method with predetermined criteria or conditions. The samples obtained from manufacturing companies are 539 companies. This study uses multiple linear regression analysis. The results of research using multiple regression analysis show that the board of commissioners and the cost of ownership (dividend policy) have a positive and significant effect on the company's financial performance, while the board of directors, managerial and institutional ownership have no effect towards the company's financial performance.

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