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All Journal Diponegoro Journal of Accounting JAB (Jurnal Akuntansi & Bisnis) Journal of Islamic Accounting and Finance Research Dinamika Pendidikan
Tri Jatmiko Wahyu Prabowo, Tri Jatmiko Wahyu
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Religion Economics, Econometrics & Finance

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Journal : Diponegoro Journal of Accounting

 1 
THE INFLUENCE OF FINANCIAL CONSTRAINTS AND STOCK PRICE CRASH RISK THROUGH FIRM’S PROFITABILITY ON THE INFRASTRUCTURE, UTILITIES, AND TRANSPORTATION SECTOR LISTED IN IDX BEFORE AND DURING COVID-19 PANDEMIC Mashuri, Ardelia Callista; Prabowo, Tri Jatmiko Wahyu
Diponegoro Journal of Accounting Volume 10, Nomor 4, Tahun 2021
Publisher : Diponegoro Journal of Accounting

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Abstract

In 2020, the world economic condition, especially Indonesia was experiencing a decline due to the Covid-19 pandemic. Financially, this condition weakens the ability of several companies to obtain profits. This capability is defined as profitability. The main purpose of this study is to determine the relationship between the firm's profitability through financial constraints and stock price crash risk on the infrastructure, utilities, and transportation sector companies listed on the Indonesia Stock Exchange before and during the Covid-19 pandemic. The control variables used in this study are the Debt Ratio and Total Asset Turnover. The sample selected using purposive sampling method with multiple linear regression analysis technique through the SPSS program. The sample used in this study were 34 companies in the infrastructure, utilities, and transportation sectors listed on the Indonesia Stock Exchange from 2019 to 2020. The independent variable, financial constraints is measured by firm size and stock price crash risk is measured by the negative coefficient of skewness (NCSKEW). Meanwhile, the dependent variable, firm’s profitability is measured by Return On Assets (ROA) ratio. The results of this study indicate that financial constraints significantly influence the firm's profitability. On the other hand, this study finds that stock price crash risk has no significant influence on firm’s profitability which may be due to the company's negative coefficient of skewness (NCSKEW) value on the infrastructure, utilities, and transportation sector before and during the Covid-19 pandemic is still reasonable.
PENGARUH REPUTASI KAP DAN FEE AUDIT TERHADAP KUALITAS AUDIT (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2019) Herdiyana, Mita Budi; Prabowo, Tri Jatmiko Wahyu
Diponegoro Journal of Accounting Volume 10, Nomor 4, Tahun 2021
Publisher : Diponegoro Journal of Accounting

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The purpose of this research is to examine the effect between Public Accounting Firm reputation and audit fees to audit quality by using a proxy of discretionary accruals of the company. The dependent variable in this study is audit quality. Meanwhile, the independent variables in this study were KAP reputation and audit fees.In this study using secondary data sources. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019. The samples in this study consisted of 49 manufacturing companies obtained by purposive sampling method. This research hypothesis testing method uses multiple regression analysis.  The results of this study indicated that Public Accounting Firm’s reputation does not a significant effect on audit quality. Meanwhile, the audit fee has a significant positive effect on audit quality.
PENGARUH ESG TERHADAP KINERJA KEUANGAN PERUSAHAAN DENGAN MANAJEMEN LABA SEBAGAI VARIABEL MEDIASI (Studi Empiris pada Seluruh Perusahaan yang Terdaftar di Bursa Efek Indonesia Tahun 2021) Gabriela, Natasha; Prabowo, Tri Jatmiko Wahyu
Diponegoro Journal of Accounting Volume 13, Nomor 1, Tahun 2024
Publisher : Diponegoro Journal of Accounting

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In this research, the authors examined the direct influence of ESG performance on company financial performance as well as through earnings management as a mediating variable. The author perform this research based on the consideration to examine factors outside financial information that could influence the company's financial performance. The data used in this research is secondary data involving 75 companies listed on the Indonesia Stock Exchange in 2021. The method used to collect data in this research is through documentation and literature studies. Regression analysis was performed with IBM SPSS 26 software to examine the direct and indirect effect of ESG on financial performance. The results of this study indicate that ESG has a positive and significant effect on the company's financial performance. Meanwhile, earnings management is unable to mediate the relationship between ESG and financial performance. These findings indicate that companies with high ESG scores tend to have high financial performance as well.
PENGARUH KEPEMILIKAN KELUARGA TERHADAP TAX AVOIDANCE DENGAN VOLUNTARY DISCLOSURE SEBAGAI VARIABEL MODERASI (Studi Empiris pada Perusahaan Sektor Barang Konsumen Primer yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2021) Kreativa, Angela Twinda; Prabowo, Tri Jatmiko Wahyu
Diponegoro Journal of Accounting Volume 13, Nomor 1, Tahun 2024
Publisher : Diponegoro Journal of Accounting

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This study aims to examine the effect of family ownership on tax avoidance with voluntary disclosure as a moderating variable in consumer non-cyclicals companies listed on the Indonesia Stock Exchange (IDX) for the period 2019-2021. Tax avoidance is the dependent variable, measured using the Effective Tax Rate (ETR), while family ownership serves as the independent variable, and voluntary disclosure serves as the moderating variable. Control variables encompass company size, profitability measured by Return on Assets (ROA), leverage, and year dummies.The research population consists of companies in the consumer non-cyclicals sector that were listed on the IDX during the period 2019-2021. Employing purposive sampling, 87 research samples were selected for analysis. Panel data regression, specifically utilizing the Random Effects Model (REM), was employed to assess the relationships among these variables.The research results indicate a positive influence of family ownership on tax avoidance. It was also found that the voluntary disclosure variable is able to weaken the positive influence of family ownership on tax avoidance.
Co-Authors Abdul Rohman Ahmad Nurkhin Dul Muid Gabriela, Natasha Herdiyana, Mita Budi Kreativa, Angela Twinda Mashuri, Ardelia Callista Prastomo, Nikku Dwiky Setyowati, Ani