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All Journal Diponegoro Journal of Accounting Jurnal Bingkai Ekonomi (JBE) Eduvest - Journal of Universal Studies
Mutiara Tresna Parasetya
Departemen Akuntansi Fakultas Ekonomika Dan Bisnis Universitas Diponegoro
Aerospace Engineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Neuroscience Social Sciences

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FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY SECARA ONLINE (Studi Empiris pada Perusahaan Sektor Keuangan tahun 2020 di BEI) Amelia Savitri; Mutiara Tresna Parasetya
Diponegoro Journal of Accounting Volume 12, Nomor 1, Tahun 2023
Publisher : Diponegoro Journal of Accounting

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Abstract

     This study aims to examine the effect of corporate governance mechanisms on disclosure of corporate social responsibility on company websites for companies engaged in the finance sector in Indonesia. This research refers to research conducted by Matuszak and Różańska (2019). Based on signal theory, the influence of corporate governance mechanisms on disclosure of corporate social responsibility has a positive influence. The research was conducted by taking a sample of 85 companies engaged in the finance sector. This research was taken using purposive sampling method and tested using multiple regression analysis method, classical assumption test and fit and goodness test. The results of the study show that company size has a positive effect on disclosure of corporate social responsibility. Meanwhile, profitability, leverage, and public ownership structure have absolutely no effect on the disclosure of corporate social responsibility.
The Effect of Web Based Corporate Reporting on Company Value Mutiara Tresna Parasetya; Andrian Budi Prasetyo; Aditya Septiani; Muchamad Syafruddin
Eduvest - Journal of Universal Studies Vol. 2 No. 3 (2022): Journal Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1941.257 KB) | DOI: 10.59188/eduvest.v2i3.393

Abstract

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.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI DIVIDEND POLICY (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2017 – 2021) Putri Sinta Syarif Syarif; Mutiara Tresna Parasetya
Diponegoro Journal of Accounting Volume 12, Nomor 3, Tahun 2023
Publisher : Diponegoro Journal of Accounting

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Abstract

           This research is motivated by the importance of dividend policy for investors in making investment decisions. In addition, there are differences in approach in previous studies regarding the factors that influence dividend policy in manufacturing companies. This study aims to identify the factors that influence the dividend policy in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period of 2017-2021. The factors examined include liquidity, leverage, profitability, collateralizable assets, and growth in net assets. This study uses agency theory to generate testable hypotheses. Testing these hypotheses is expected to provide empirical findings.            This study uses secondary data from 195 manufacturing companies listed on the Indonesia Stock Exchange during the 2017-2021 period. The purposive sampling method is applied in this study, and the sample chosen includes 44 manufacturing companies. Furthermore, the analysis method used in this study is multiple linear regression.            The results of this study indicate that leverage and growth in net assets have a significant negative influence on dividend policy. Meanwhile, profitability and collateralizable assets have a significant positive influence on dividend policy. On the other hand, liquidity shows a positive but insignificant influence on the dividend policy.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI OPINI AUDIT GOING CONCERN (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2017 – 2021) Tamara Purnama T Sitanggang; Mutiara Tresna Parasetya
Diponegoro Journal of Accounting Volume 12, Nomor 3, Tahun 2023
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to analyze and describe the effect of Profitability, Liquidity, Leverage, Company Size, Audit Quality, and Audit Lag on Going concern Audit Opinions in Manufacturing Companies listed on the Indonesia Stock Exchange for the period 2017 – 2021. One of the issues in Indonesia that is related with a going concern opinion, namely one of the transportation companies in Indonesia which received an unqualified opinion by the auditing KAP, but later went bankrupt. The opinion received should indicate that the company's condition is good, but in reality the company is in a bad condition. This study uses agency theory to generate the hypothesis to be tested. This study used a purposive sampling technique with certain criteria in sampling. According to the specified criteria, obtained 100 research samples for 5 consecutive years and used logistic regression analysis as a data analysis technique. The results of the study show that liquidity has a significant negative effect on acceptance of going concern audit opinions. Leverage and audit lag have a significant positive effect on acceptance of a going concern audit opinion. Meanwhile profitability, firm size, and audit quality have no significant effect on the acceptance of going concern audit opinion. The results obtained from the Nagelkerke R Square test were 69.6%. It can be concluded that there are 30.4% of other independent variables that influence the acceptance of going concern audit opinions, outside of the independent variables that have been tested in research.
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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Abstract

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.
Co-Authors Aditya Septiani Agnes Charisika Waluyo Amelia Savitri Andrian Budi Prasetyo Ayu Novita Simanullang Dian Kristi Hanif Patria Prabantama Louis Valentino Muchamad Syafruddin Muhammad Resha Bahtiar Putri Sinta Syarif Syarif Rifka Eka Ramadhani Salsabila Firdausya Syachrul Yudi Habibie Tamara Purnama T Sitanggang