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All Journal Conference In Business, Accounting And Management (Cbam) 2012 Diponegoro Journal of Accounting Kinerja JDM (Jurnal Dinamika Manajemen) Jurnal Dinamika Akuntansi EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Economic Education Analysis Journal Jurnal Ilmiah Ekonomi Islam Jurnal Ekonomi dan Bisnis Jurnal Ilmiah Wahana Akuntansi JOURNAL OF APPLIED ACCOUNTING AND TAXATION Owner : Riset dan Jurnal Akuntansi Journal of Humanities and Social Studies Jurnal Maksipreneur: Manajemen, Koperasi, dan Entrepreneurship Asia Pacific Fraud Journal Jurnal Ilmiah Edunomika (JIE) International Journal of Economics Development Research (IJEDR) Jurnal Akuntansi The Indonesian Journal of Accounting Research Jurnal Fokus Manajemen Bisnis Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) Jurnal Akuntansi Manado (JAIM) e-Jurnal Apresiasi Ekonomi Research Horizon West Science Accounting and Finance IIJSE Accounting Analysis Journal "Indonesian Journal of Devotion and Empowerment (IJDE) "
Surya Raharja
Accounting Department Of Faculty Of Economics And Business Of Diponegoro University
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Journal : Diponegoro Journal of Accounting

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THE INFLUENCE OF CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE IN FORMING CORPORATE REPUTATION AND ITS IMPACT TO MARKET PERFORMANCE OF FIRMS IN INDONESIA Kurnia, Muhammad Syuchron; Raharja, Surya
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 corporate social responsibility (CSR) disclosure on reputation and reputation and its impact on company market performance. The independent variables in this study are Corporate Social Responsibility (CSR) and Company Reputation. Meanwhile, the company's market performance is a variable depending on its measurement using Tobin's Q. This research refers to research conducted by (Pham & Tran, 2020).The effect of CSR disclosure on market performance mediated by company reputation is considered to have a positive influence by the hypothesis based on stakeholder theory and signal theory. The population in this study are companies listed on the Indonesia Stock Exchange (IDX) during 2017-2019. The sampling method used in this study was the purposive sampling method with predetermined criteria to produce 50 samples of companies to be studied. The data used are secondary in the form of financial reports and company annual reports obtained through the website www.IDX.co.id and financial information from the Bloomberg terminal. The research was tested using the Structural Equation Model (SEM) approach using Partial Least Square (PLS) software.The results of this study indicate that CSR disclosure in shaping the company's reputation has a negative effect on the company's market performance (Tobin's Q). Then the effect of CSR disclosure on market performance directly also has a significant negative effect on market performance (Tobin's Q). The company's reputation has a positive but significant effect on market performance (Tobin's Q).
PENGARUH KEPEMILIKAN KELUARGA, KEPEMILIKAN INSTITUSI DAN KEPEMILIKAN ASING TERHADAP KINERJA KEUANGAN PERUSAHAAN Asido Ivan; Surya Raharja
Diponegoro Journal of Accounting Volume 10, Nomor 2, Tahun 2021
Publisher : Diponegoro Journal of Accounting

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The purpose of this study is to investigate the effect of family ownership, institutional ownership and foreign ownership on company performance in manufacturing companies listed on the Indonesia Stock Exchange. The independent variables in this study are family ownership, institutional ownership and foreign ownership with company performance as the independent variable.The sample used in this study were 68 companies in manufacturing listed on the Indonesia Stock Exchange (IDX) in 2016 - 2018. The type of data used in this study is secondary data, in the form of corporate financial statements. The data is then analyzed using multiple linear regression analysis, classical assumption test and hypothesis testing.The results of this study indicate that institutional ownership has a significant positive effect on company performance, while family ownership and foreign ownership have no significant effect on company performance. Institutional ownership is considered to have an important role in minimizing agency conflicts that occur between shareholders and management.The existence of institutional investors is considered capable of optimizing the supervision of management performance by supervising every decision made by management as company manager.
THE EFFECT OF AUDIT COMMITTEE, INSTITUTIONAL OWNERSHIP, PROFITABILTY, AND AUDIT COMPLEXITY AS MODERATING VARIABLE TO FINANCIAL STATEMENT REPORT DELAY (Empirical Study on Manufacturing Companies Listed on Indonesia Stock Exchange Year 2017-2019) Rifqi Husein Aldjoeffry; Surya Raharja
Diponegoro Journal of Accounting Volume 11, Nomor 1, Tahun 2022
Publisher : Diponegoro Journal of Accounting

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The purpose of this study was to determine the effect of the audit committee moderated by audit complexity, institutional ownership, and profitability on financial statement report delay by conducting an empirical study on manufacturing companies listed on IDX in 2017 – 2019. This study uses quantitative methods and explanatory research that aims to prove the research hypothesis. The sample selection was carried out by purposive sampling and based on predetermined criteria; the number of samples used was 83 manufacturing companies. The data analysis technique in this study is multiple linear regression assisted by the statistics application of SPSS. The results showed that institutional ownership and profitability had a negative effect on financial statement report delay, while the audit committee had no significant effect on financial statement report delay. In addition, audit complexity does not moderate the effect of the audit committee on financial statement report delay.
THE EFFECT OF AUDIT FEE AND AUDIT EFFORT ON AUDIT QUALITY (IN MANUFACTURING COMPANIES LISTED ON INDONESIA STOCK EXCHANGE 2017-2019) Maulia Aurel Salim; Surya Raharja
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 audit fee and audit effort on the audit quality of manufacturing companies in Indonesia. The independent variables in this study are Audit Fee and Audit Effort. Meanwhile, the Audit Quality is a dependent variable depending on its measurement using dummy variable of Big Four and Non-Big Four.The results of this study will show whether audit fee and audit effort have an effect on increasing or decreasing audit quality. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2017-2019. The sampling method used in this study was the purposive sampling method with predetermined criteria to produce 180 samples of manufacturing companies to be studied. The data used are secondary in the form of financial reports and company annual reports obtained through the website www.IDX.co.id and financial information from the Bloomberg terminal. The research was tested using the logistic regression analysis using SPSS 21 software.The results of this study indicate that audit fee has a positive and significant effect on the audit quality. Then the effect of audit effort has no effect on the audit quality.
The Effect of Capital Intensity, Corporate Social Responsibility, and Profitability on Tax Avoidance (In Manufacturing Companies Industry of Food & Beverage Sub Sectors Listed on Indonesia Stock Exchange 2015-2020) Muhammad Irfan Aryatama; Surya Raharja
Diponegoro Journal of Accounting Volume 10, Nomor 4, Tahun 2021
Publisher : Diponegoro Journal of Accounting

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The main objective of this study is to determine the relationship between the variables of capital intensity, corporate social responsibility, and profitability on tax avoidance by manufacturing companies in the food & beverage sub-sector listed on the Indonesia Stock Exchange 2015-2020. This study has an overall sample of 96 food & beverage industry manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2015-2020 period with predetermined criteria. The sample was selected using purposive sampling method and the analysis technique used panel data regression with the Eviews-9 program. The independent variables of this study are capital intensity, corporate social responsibility, and profitability using ROA measurement. While the dependent variable in this study is tax avoidance which is measured using ETR. The results of this study indicate that several variables of capital intensity have a positive effect on tax avoidance. Corporate social responsibility has a negative effect on tax avoidance. Then, Return on Assets, as a proxy for measuring profitability, has no significant effect on tax avoidance.
PENGARUH PENGUNGKAPAN ENTERPRISE RISK MANAGEMENT DAN PENGUNGKAPANINTELLECTUAL CAPITAL TERHADAP NILAI PERUSAHAAN (Studi Empiris Pada Perusahaan-perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia pada Periode Tahun 2015-2018) Muhammad Rizki Mabrur; Surya Raharja
Diponegoro Journal of Accounting Volume 10, Nomor 4, Tahun 2021
Publisher : Diponegoro Journal of Accounting

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The purpose of this study is to examine the effect of enterprise risk management disclosure and intellectual capital  disclosure on firm value in mining companies in Indonesia.The population in this study were all mining companies listed on the Indonesia Stock Exchange for the year 2018. The sampling method used in this research was purposive sampling. The total number of samples in this study were 38 companies that were the research samples. The data used in the study were obtained from the company's annual reports. The data in this study were analyzed using the classical assumption test before the data was tested using panel data regression test. The results of this study indicate that enterprise risk management disclosure has a positive and significant effect on firm value. Meanwhile, disclosure of intellectual capital  has no effect on firm value.
PENGARUH TATA KELOLA PERUSAHAAN TERHADAP PENGUNGKAPAN MODAL INTELEKTUAL Arif Fajrianto; Surya Raharja
Diponegoro Journal of Accounting Volume 10, Nomor 2, Tahun 2021
Publisher : Diponegoro Journal of Accounting

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The aim of this study is to examine the role of corporate governance iniintellectual capital disclosure. This study uses firm size, leverage and return on asset as a control variable. The population in this study consists of manufacturing companies in Indonesia Stock Exchange for the period 2016 - 2018. Sample determined with purposive sampling method. Total sample of this research are 327 companies. This study used multiple regression analysis for hypotheses testing. The results of this study show that board size and government ownership has positive and significant effect on intellectual capital disclosure. Meanwhile, the proportion of independence, blockholder ownership, board tenure has no effect on intellectual capital disclosure.
THE IMPLEMENTATION OF RAMIT TECH ROBOT ACCOUNTANT TO IMPOVE THE EFFICIENCY OF BOOKKEEPING AND FINANCIAL REPORTING IN BANYUMANIK HOSPITAL Ramdhan Rodia Muhammad; Surya Raharja
Diponegoro Journal of Accounting Volume 10, Nomor 4, Tahun 2021
Publisher : Diponegoro Journal of Accounting

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This research aims to analyze the implementation of RAMIT Tech Robot Accountant, which is a digital robot originally programmed by the author, whether it improves the efficiency of bookkeeping and financial reporting, and how the efficiency is improved. The digital robot is meant to be implemented on accounting information system of Banyumanik Hospital in Semarang, Indonesia. It has the capability of doing the bookkeeping and financial reporting by itself, including journalizing transactions, producing balance Sheet, income Statement, cash flow, and changes on equity. All of those thing can be achieved by the robot with minimum or without human intervention. The result of the research conducted would likely help the author to know whether the RAMIT Tech Robot Accountant improves the efficiency of bookkeeping and financial reporting or not and discover how the efficiency is improved. The result will help the development of the author’s digital robot in the future. The research is an action research. The steps of the research can be summarized into 4 steps, which are Planning (situational analysis), Implementation of Action (acting), Observing (acting), and Evaluation (reflecting). The author used the qualitative approach by descriptive analysis, and perform the analysis technique with PIECES Analysis, system analysis, weakness analysis and needs analysis. Data has been collected through action (intervention), interview, discussion, observation, documentation, and evaluation. The research was conducted in 1 year.The result has shown that RAMIT Tech Robot Accountant improves the efficiency of Bookkeeping and Financial Reporting in the hospital. The digital robot improves the efficiency by giving more performance with more results and less effort, eliminating cost or expense of human accountant, giving better information system management and increasing consistency and accuracy.  However, the RAMIT Tech Robot Accountant in current development still has some limitation in processing the transaction data. The digital robot is only capable of processing digital data and not capable of processing analog data. Although the digital robot still has some limitation, the robot can improve the efficiency of bookkeeping and financial reporting in Banyumanik Hospital and is able to take some role of accounting staff in Banyumanik Hospital.
FINANCIAL INCENTIVE GAIN E-COMMERCE’S COSTUMER – A STUDY FOR SEREY TO ENTER INDONESIAN MARKET Muhammad Ali Ridlo Nova Putra; Chhay Lin Lim; Surya Raharja
Diponegoro Journal of Accounting Volume 11, Nomor 4, Tahun 2022
Publisher : Diponegoro Journal of Accounting

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E-commerce is one of the platforms that is being intensively in Indonesia. Offering many promotions is one way to attract the attention of its customers and can increase the users of the platform. The most popular method in using incentive is providing free shipping unto giving cashback to customers. This research studies how the revenue design is formed from providing financial incentives from E-commerce to its customers. This research also provides information, opportunities, and challenges to other platforms by providing financial incentives by analyzing scientific journals and articles and give questioner to Indonesian customer who ever use Indonesian marketplace in this case Tokopedia. After doing this research, and it can be seen what the revenue design looks like, it can be applied to other platforms by providing incentives that will increase the number of e-commerce custom.
PENGARUH KINERJA KEUANGAN DAN KARAKTERISTIK DEWAN TERHADAP PENGUNGKAPAN KARBON (Studi Empiris Pada Perusahaan Sektor Non Finansial yang terdaftar di Bursa Efek Indonesia (BEI) 2018-2020) Elga Pinka Arwangga; Surya Raharja
Diponegoro Journal of Accounting Volume 12, Nomor 1, Tahun 2023
Publisher : Diponegoro Journal of Accounting

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This study aims to determine the effect of profitability, growth, leverage, board size, board gender, and board independent disclosure of emission carbon in non-financial companies listed on the Indonesia Stock Exchange (IDX).  This research uses a quantitative method. The sample used in this study is a non-financial company listed on the Indonesia Stock Exchange in 2018- 2020. The samples of this study used a purposive sampling method. The number of samples in this research are 127 taken from 39 companies.Data analysis uses multiple linear regression. The result of this analysis prove that profitability , board size, board gender, and board independent does not affect the disclosure of emission carbon. However, growth and leverage has a significant effect on the disclosure of emission carbon.
Co-Authors Abdul Rohman Aditama, M Danial Prasetiyo Agung Yulianto Alam, Muhammad Ikhwansyah Ambarwaty Syahdiana Umar Amirudin, Ivan Andriani, Fetri Annisa Rachmawati Arie Wicaksono Arif Fajrianto Ariwibowo, Sulistyo Arumawan, Mei Saputra Arwan Arwan Asido Ivan Atik Ul Mussanadah Chhay Lin Lim Chrisnanda, Widya Andhi Claudya, Ursula Elga Pinka Arwangga Fauzan Ghairil Admiral Febrian Yoga Aditama Febrianty, Kanita Fitriyani, Thiara Hendrasari, Imung Gutami Islamiati, Herdini Nur Kurnia, Muhammad Syuchron Liany, Dewi Lutfiyah Arifin Mani, Andra Ruyus Maulia Aurel Salim Maylia Pramono , Sari Maylia Pramono Sari Muhammad Ali Ridlo Nova Putra Muhammad Irfan Aryatama Muhammad Rizki Mabrur Nafiatus Sakinah, Nafiatus Nagari, Salma Faundria Nanik Sri Utaminingsih Nazwir, Pratiwi Winya Nuranyanto, Akhmad Nurjannah, Dina Pamungkas, Nugroho Parasdya, Yoga Perdana, Laudza Indra Prabowo, Tri Jatmiko Wahyu Pramono Sari, Maylia Pratama, Galih Satyawan Yudha Prima, Adnan Dianda Puji Astuti Puji Harto Qadrina, Mahadmi Fattahaulia Ramdhan Rodia Muhammad Rifqi Husein Aldjoeffry Sadya Datu Amudra Rochaddi Sari Lestari SITI MUTMAINAH Siti Mutmainah Susanti, Tri Yuli Tiastuti Wana, Desty Widihardimas, Tarcisius Jassien Zulqirofik, Tedy