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All Journal Diponegoro Journal of Accounting Journal of Auditing, Finance, and Forensic Accounting Reviu Akuntansi dan Bisnis Indonesia
RR Karlina Aprilia Kusumadewi
Accounting Department, Faculty Of Economics And Business, Diponegoro University
Economics, Econometrics & Finance

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PENGARUH AFILIASI KELOMPOK BISNIS TERHADAP MANAJEMEN LABA DENGAN KUALITAS AUDIT SEBAGAI MODERASI (Studi Empiris pada Perusahaan Fast Moving Consumer Goods di 5 Negara Emerging Markets ASEAN) Andi Eko Yuliantoro; Rr. Karlina Aprilia Kusumadewi
Diponegoro Journal of Accounting Volume 8, Nomor 3, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the moderating role of audit quality on the association between business group affiliation of firms and earnings management in FMCG companies in 5 emerging markets in ASEAN. In this study, earnings management is proxied by discretionary accruals. Audit quality is measured by two proxies, they are the Big 4 accounting firms and auditor industry specialization. In addition, this study also uses company leverage and loss as a control variable. The population of this study consists of manufacturing companies in the consumer products sector listed in the Bloomberg database in 5 ASEAN countries which are Indonesia, Malaysia, Philippines, Thailand and Vietnam for the period 2017. The method used for sampling is purposive sampling. The total sample used in this study is 165 companies. Hypothesis testing is done with Ordinary Least Square (OLS) regression analysis on the first hypothesis and Moderated Regression analysis (MRA) on the second hypothesis. The results of this study show that business group affiliation has a significant positive effect on earnings management and audit quality is able to weaken the association between business group affiliation and earnings management.
ANALISIS FAKTOR OPERASIONAL TERHADAP KINERJA RUMAH SAKIT (Studi Kasus : Rumah Sakit Nasional Diponegoro) Edward Pridolin Vivaldi Pakpahan; Rr. Karlina Aprilia Kusumadewi
Diponegoro Journal of Accounting Volume 10, Nomor 2, Tahun 2021
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to analyze the effect of operational factors on hospital performance and also analyze the relationship between BPJS patients and General patients at Diponegoro National Hospital. In this study, the operational factor tested was ALOS as an independent variable. And the performance of the hospitals tested is hospital costs that are influenced by ALOS as the dependent variable. The method of sampling in this study used the purpose sampling technique. The analysis technique used is multiple regression analysis.The results of this study indicate that the lower ALOS will produce efficient performance and lower costs. And ALOS BPJS and ALOS General have a positive effect on hospital performance. However, ALOS General is more efficient than ALOS BPJS. And the results of this study indicate that ALOS BPJS is different from ALOS General.
Determinan Kinerja Lingkungan dan Kinerja Keuangan: Studi Empiris Perusahaan Non Finansial di Indonesia Andreani Hanjani; Rr. Karlina Aprilia Kusumadewi
Reviu Akuntansi dan Bisnis Indonesia Vol 6, No 1 (2022): REVIU AKUNTANSI DAN BISNIS INDONESIA
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/rabin.v6i1.12925

Abstract

Dalam dekade terakhir, perusahaan mengubah paradigm bisnis mereka. Perusahaan tidak lagi melihat lana sebagai orientasi utama namun mengalihkan fokus terhadap 3P yaitu Profit, People, dan Planet. Akibatnya, perusahaan memfokuskan keputusan strategis pada kinerja lingkungan. Perusahaan diharuskan meningkatkan kinerja keuangan tanpa mengabaikan kinerja lingkungan. Penelitian ini bertujuan untuk mengetahui pengaruh Komite audit dan Ukuran dewan terhadap kinerja lingkungan. Kedua, penelitian ini menganalisis pengaruh kinerja terhadap kinerja keuangan perusahaan. Penelitian ini menggunakan analisis regresi berganda. Populasi penelitian ini adalah seluruh perusahaan yang terdaftar di Bursa Efek Indonesia tahun 2018-2020. Sampel dipilih berdasarkan purposive sampling dengan kriteria sebagai berikut: perusahaan yang terdaftar di BEI selain bank dan lembaga keuangan dan menerbitkan laporan keuangan tahunan 2018-2020. Hasil penelitian dapat disimpulkan bahwa hipotesis 1 diterima dimana komite audit berpengaruh positif terhadap kinerja lingkungan dengan signifikansi 0,004. Pengujian pengaruh ukuran perusahaan terhadap kinerja lingkungan menunjukkan bahwa semakin besar perusahaan semakin baik kinerja lingkungan dengan signifikansi 0,002 sehingga hipotesis 2 diterima. Pengujian pengaruh kinerja lingkungan terhadap Kinerja Keuangan diperoleh signifikansi 0,027 sehingga hipotesis 3 diterima.
PENGARUH PERSAINGAN PASAR PRODUK DAN TATA KELOLA PERUSAHAAN TERHADAP KINERJA PERUSAHAAN YANG DIMODERASI OLEH KEPEMILIKAN SAHAM PEMERINTAH Ilham Budi Hutomo Adji; Rr. Karlina Aprilia Kusumadewi
Diponegoro Journal of Accounting Volume 12, Nomor 1, Tahun 2023
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this study is to examine the relationship of product market competition and corporate governance on firm performance with the impact of the presence of state ownership. The dependent variable that used in this study is firm performance. Product market competition (PMC) and corporate governance used as independent variable. Furthermore, this study used state ownership as a moderating variable.The sample in this study consists of 132 banking companies that listed on Indonesia Stock Exchange in the period 2017-2019. The data that used in this study was secondary data and selected by using purposive sampling method. The technique of analysis used for examining the hypothesis was multiple regression analysis.Based on the empirical results of this study show that product market competition (PMC) has negative influence on firm performance. This study also show that corporate governance has positive impact on firm performance. Lastly, this study found that product market competition (PMC) has positive influence towards firm performance moderated by state ownership.
PENGARUH FIRM PERFORMANCE TERHADAP SUSTAINABLE PERFORMANCE DENGAN SUSTAINABILITY REPORT SEBAGAI VARIABEL MEDIASI (Studi Empiris Perusahaan yang terdaftar di Bursa Efek Indonesia tahun 2017-2020) Muhammad Fawwaz Arkaan; Rr. Karlina Aprilia Kusumadewi
Diponegoro Journal of Accounting Volume 12, Nomor 1, Tahun 2023
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this research is to examine the effect of firm performance on sustainable performance with a sustainability report as a mediating variable on Indonesian companies. The independent variable used in the test is firm performance which is measured using ROA and sustainable performance as the dependent variable is proxied using the ESG Score, and sustainability report as a mediating variable.This research used companies listed on the Indonesia Stock Exchange in 2017-2020 with a total sample of 201 samples. Sampling was based on a purposive sampling method that followed certain criteria. This research used companies listed on the Indonesia Stock Exchange in 2017-2020 with a total sample of 201 samples. Sampling was based on a purposive sampling method that followed certain criteria. Path analysis method is used in this study by using 2 equations, logistic regression and multiple regression.The results of this study indicates that firm performance has a positive effect on sustainable performance. Firm performance has a negative effect on the sustainability report. Sustainability report has a positive effect on sustainable performance. Simultaneously the firm performance variable has a positive effect on sustainable performance through the mediation variable of the sustainability report. Sustainability reports can mediate the effect of firm performance on sustainable performance.
PENGARUH CSR DAN TINGKAT UTANG TERHADAP PENGHINDARAN PAJAK (Kajian pada Perusahaan Tercatat di BEI Pada 2019 – 2021) Muhammad Hafizh Zidane; Rr. Karlina Aprilia Kusumadewi
Diponegoro Journal of Accounting Volume 12, Nomor 4, Tahun 2023
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this study is to see and evaluate CSR and debt levels on tax avoidance in LQ45 corporations listed on the Indonesia Stock Exchange in the period 2029 – 2021. CSR and debt levels are two of the practices that have the potential to influence tax evasion.This study uses multiple linear regression method. CSR is assessed using CSR values based on Bloomberg's laboratory, liabilities are assessed using the Debt to Equity Ratio (DER), and tax evasion is measured by the Effective Tax Rate (ETR).The results obtained within this research are that CSR has no impact on tax evasion, furthermore, the extent of liabilities impacts taxation evasion. CSR affects tax avoidance positively, while debt levels affect tax avoidance negatively.
PENGARUH KINERJA LINGKUNGAN DAN PENGUNGKAPAN LINGKUNGAN TERHADAP NILAI PERUSAHAAN (Studi Empiris pada Perusahaan Sektor Energi dan Basic Materials yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2021) Desti Rohana Sagala; Rr. Karlina Aprilia Kusumadewi
Diponegoro Journal of Accounting Volume 12, Nomor 4, Tahun 2023
Publisher : Diponegoro Journal of Accounting

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Abstract

The objective of this research is to analyze the impact of environmental performance and environmental disclosure on firm value in the energy and basic materials sectors listed on the Indonesian Stock Exchange from 2017 to 2021. The dependent variable used in this study is firm value. The independent variables used are environmental performance and environmental disclosure. The control variables used to maintain the relationship between dependent variable and independent variables are firm size and leverage. The research uses secondary data from annual reports, sustainability reports, and financial reports of companies in the energy and basic materials sectors listed on the Indonesian Stock Exchange from 2017 to 2021. The sample selection method is purposive sampling with a number of specific criteria. The sample for this research consisted of 90 companies. Panel data regression analysis is the analysis used to test hypotheses in this research. The results of this research show that environmental performance has a significant positive impact on the firm's value, while environmental disclosure has no impact on the firm's value.
Co-Authors Agus Purwanto Andi Eko Yuliantoro Andreani Hanjani Andreani Hanjani Anum Anindita Rahmah Arfian Kurnia Pratama Arvita Kusuma Claudya Sarah Magdalena Wini Tingginehe Desti Rohana Sagala Edward Pridolin Vivaldi Pakpahan Ilham Budi Hutomo Adji Irine Tessa Koeswandini Lita Fauziah Luluk Yumna Noor Farida Melisa Sofiana Muhammad Fawwaz Arkaan Muhammad Hafizh Zidane Venny Dwi Lestari