cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
-
Contact Email
-
Phone
-
Journal Mail Official
-
Editorial Address
-
Location
Kota semarang,
Jawa tengah
INDONESIA
Diponegoro Journal of Accounting
Published by Universitas Diponegoro
ISSN : 23373806     EISSN : -     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Media publikasi karya ilmiah lulusan S1 Prodi Akuntansi Fakultas Ekonomika dan Bisnis Universitas Diponegoro yang memuat berbagai hasil penelitian maupun kajian di bidang akuntansi.
Arjuna Subject : -
Articles 25 Documents
 1   2   3 
Search results for , issue "Volume 10, Nomor 1, Tahun 2021" : 25 Documents clear
PENGARUH UKURAN DEWAN DIREKSI, KOMISARIS INDEPENDEN, KERAGAMAN GENDER, DAN KOMPENSASI EKSEKUTIF TERHADAP PENGHINDARAN PAJAK PERUSAHAAN (Studi Empiris pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia 2017-2019) Bill Hudha; Dwi Cahyo Utomo
Diponegoro Journal of Accounting Volume 10, Nomor 1, Tahun 2021
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to obtain empirical evidence on the effect of board size, proportion of independent commissioners, gender diversity and executive compensation on tax avoidance. Corporate tax avoidance is measured using the effective tax rate (ETR). This study uses quantitative research methods using multiple linear regression analysis. The population of this study is all companies engaged in the manufacturing sector listed on the Indonesia Stock Exchange from 2017 to 2020. The sample was selected using a purposive sampling method and obtained 117 companies.         The results of the test show that gender diversity has a significant effect on tax avoidance, while board of directors size, the proportion of independent commissioners and executive compensation do not have a significant effect on tax avoidance.
PENGARUH KINERJA LINGKUNGAN, KINERJA KEUANGAN, FIRM SIZE, DAN FIRM VALUE TERHADAP ENVIRONMENTAL INFORMATION DISCLOSURE Nora Akhsa; Darsono Darsono
Diponegoro Journal of Accounting Volume 10, Nomor 1, Tahun 2021
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The aim of this research is to examine the effects of environmental performance, financial performance, firm size, and firm value on environmental information disclosure in manufacturing and mining firms in Indonesia. Measurement of Environmental Information Disclosure based on Indonesian Environmental Reporting Index (IER). There are 35 items to detect Environmental Information Disclosure through the annual report. Population in this research were a manufacturing and mining company that listed on the Indonesia Stock Exchange in 2016-2018 consistently. Purposive sampling was used as a sampling method and obtained 105 companies as a samples. The analysis tool used is multiple linear regression. The result show that environmental performance, firm size, and firm value has a positive effect on environmental information disclosure. Whereas, financial performance which consists of profitability and leverage  does not affect on environmental information disclosure.
ANALISIS DETERMINAN FINANCIAL STATEMENT FRAUD DENGAN PENDEKATAN FRAUD DIAMOND (Studi Empiris pada Perusahaan Sektor Manufaktur yang Terdaftar di BEI pada Tahun 2016 – 2018) Arifiandhita Salsabila Istiyanto; Etna Nur Afri Yuyetta
Diponegoro Journal of Accounting Volume 10, Nomor 1, Tahun 2021
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research aims to analyze and provide empirical evidence of the influence of elements of diamond theory fraud on the potential of financial statement fraud. The independent variables of this study are financial stability, financial targets, audit committee financial expertise, ineffective monitoring, rationalization, and capability. The dependent variable of this study is the potential of financial statement fraud.The population used in this study is manufacturing companies listed on the Indonesia Stock Exchange in the period of 2016 – 2018. Sampling was carried out using a purposive sampling method, so that a sample of 74 companies was obtained with 171 research data. The analytical method used is multiple linear regression analysis.The results of this study indicate that financial stability and financial target have a positive and significant effect on the potential of financial statement fraud, the financial expertise of the audit committee and changes in the board of directors have a negative and significant effect on the potential of financial statement fraud, and ineffective monitoring and audit opinion have no effect on the potential of financial statement fraud.
PENGARUH KINERJA KEUANGAN TERHADAP MANAJEMEN LABA PERBANDINGAN PERUSAHAAN YANG TERKONEKSI DAN TIDAK TERKONEKSI POLITIK Fitri Nur Indahsari; Tri Jatmiko Wahyu Prabowo
Diponegoro Journal of Accounting Volume 10, Nomor 1, Tahun 2021
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to determine the relationship between financial performance and earnings management actions by comparing companies that are have politically connected & not connected. Company performance is the result of company work that explains the company's financial operating activities. The company's financial capability can be seen from the profits obtained and presented in the company's financial statements. The results of this study will show whether the company's financial performance is related to earnings management actions in companies that are have politically connected & not connected. This study used secondary data which was annual reports retrieved from Indonesia Stock Exchange (IDX) website. This study used purposive sampling method. Population in this study were company listed on the Indonesia Stock Exchange in 2017-2018. The research method used in this study was linear regression. This study used stakeholder theory and agency theory to formulate hypotheses that lead to the results of the analysis. The results showed that financial performance had a significant effect on earnings management for a sample of all companies. Meanwhile, the results of the research on financial performance for companies that were have politically connected and not connected had no significant effect on earnings management. The results of this study also indicate that the value of corporate financial performance and earnings management for companies with have political connections is higher than for companies that are not have politically connected.
PENGARUH KONFLIK AGENSI TERHADAP PROFITABILITAS PERUSAHAAN KELUARGA DENGAN NON-FAMILY AFFILIATED MANAGEMENT SEBAGAI VARIABEL MODERASI (Studi Empiris pada Perusahaan Keluarga di Bidang Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2016-2018) Chikita Juniarti; Etna Nur Afri Yuyetta
Diponegoro Journal of Accounting Volume 10, Nomor 1, Tahun 2021
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this research is to examine the impact of agency conflicts on family firm’s profitability, which are: 1) the impact of PA conflicts on family firm’s profitability; and 2) the impact of PP conflicts on family firm’s profitability. This research also examines the moderating impact of non-family affiliated management on the initial relationship between each type of agency conflict and family firm’s profitability. The dependent variable that is used in this research is profitability, while the independent variables that are used in this research are PA conflicts and PP conflicts. The number of sample in this research are 192 samples taken from 64 family firms in manufacturing sector that are listed on the Indonesia Stock Exchange during the period of 2016-2018. The data used in this research are secondary data that were selected using purposive sampling method taken from the said firms’ annual reports. The technique of analysis used to examine the hypothesis was OLS regression analysis. The empirical results of this research show that PA conflicts affect family firm’s profitabilty positively, while PP conflicts affect family firm’s profitabilty negatively. The results also show while non-family affiliated management enhances the positive impact of PA conflicts on family firm’s profitability, it has no moderating impact on the initial relationship between PP conflicts and family firm’s profitability.
PENGARUH KONEKSI POLITIK DAN TATA KELOLA PERUSAHAAN TERHADAP BIAYA AUDIT Sabda Surya Daniel Simanjuntak; Tri Jatmiko Wahyu Prabowo
Diponegoro Journal of Accounting Volume 10, Nomor 1, Tahun 2021
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to determine the extent of the ability of political connections in influencing audit costs and to determine the extent to which corporate governance capabilities are assessed using the corporate governance perception index in influencing audit fees. This analysis is also supported by several control variables namely company size, return on assets, and the public accounting firm used. The sampling method used in this study was purposive sampling, the number of companies sampled for 9 companies with observations for 4 years so that a total of 36. Data processing used by researchers is multiple  regression analysis. The results of this study indicate that political connections have a positif effect on rejected audit fees. Meanwhile corporate governance which is assessed using the corporate governance perception index has a negative effect on accepted audit fees.
AKUNTABILITAS PENGELOLAAN BADAN USAHA MILIK DESA (Studi Fenomenologi pada BUMDesa Gerbang Lentera di Desa Lerep, Kecamatan Ungaran Barat, Kabupaten Semarang, Jawa Tengah) Ade Gustia Nugroho; Warsito Kawedar
Diponegoro Journal of Accounting Volume 10, Nomor 1, Tahun 2021
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research focuses on the application of the principle and practice in the accountability of village enterprise management (BUM Desa). This research is expected to be beneficial to the Semarang District Government, especially Lerep Village Ungaran Barat Subdistrict in an effort to increase management accountability of village enterprise management for future directions. The method used in this research is qualitative approach. Sources of data was primary, the primary data were collecter through in-depth interview with key informant in each element of village government and staffs of BUM Desa Gerbang Lentera Lerep Village, that are considered to represent the research informant in the accountability of the Village Enterprise Management.This results of this research indicate that the planning process is in accordance with the regulations in the statutory of regulations, then monitoring and community empowerment has reflected part of the implementation of the accountability process, while the management and accountability of BUM Desa Gerbang Lentera is considered accountable and transparent both technically and administratively. The suggestion from this research is the need for more guidance to the village government officials and human resource competencies, so that they can run a more structured and in accordance with the regulations on an ongoing basis.
A COMPARATIVE STUDY OF BANK SOUNDNESS METHODS TO CORPORATE VALUE (Commercial Banks Listed on Indonesia Stock Exchange For 2017-2018 Period)) Maharani Cegy Larasati; Tarmizi Achmad
Diponegoro Journal of Accounting Volume 10, Nomor 1, Tahun 2021
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

In this study, the author wants to compare the bank soundness methods, namely the CAMELS and RGEC methods, by using corporate value as the performance indicator. This study uses 10 variables consisting of CAR, EAQ, OCOI, ROE, LDR, BETA which are the ratios of the CAMELS method, NPL, IRR, NIM, ROA, namely the ratios of the RGEC method, and Tobin’s Q ratio to calculate the corporate value.The population of this study is all commercial banks listed on the Indonesia Stock Exchange (IDX) during the 2017-2018 period. The sample was selected by using a purposive sampling method. This study has a total sample of 45 companies. The analysis technique in this study uses multiple regressionThe results of this study indicate that the OCOI and ROE ratios in the CAMELS method have a positive and significant effect on corporate value. In contrast, the NPL, IRR, and ROA ratios on the RGEC method also have a positive and significant effect on corporate value. From the results shown in this study, the author concludes that the RGEC method is more accurate and suitable for predicting the corporate value.
ANALISIS PENGARUH DIVERSITAS DEWAN KOMISARIS TERHADAP CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2018) Gohanna Sondang M. Damanik; Totok Dewayanto
Diponegoro Journal of Accounting Volume 10, Nomor 1, Tahun 2021
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to obtain empirical evidence and analyze the effect of  the board of commissioners’ diversity, such as gender diversity, independent board of commissioners, the board of commissioners’ nationality, board of commissioners’ age, board of commissioners’ education, and managerial ownership on corporate social responsibility (CSR) disclosure. This study also uses profitability as a control variable.The population in this study are manufacturing companies listed on the Indonesia Stock Exchange in 2015-2018. The total sample used in this study was 85 companies based on predetermined criteria (purposive sampling). Data were analyzed using panel data analysis. The findings of this study indicate that gender diversity and board of commissioners’ education have a positive and significant effect on corporate social responsibility (CSR) disclosure, meanwhile independent board of commissioner, the board of commissioners’ nationality, board of commissioners’ age, and managerial ownership have no effect on corporate social responsibility (CSR) disclosure. Profitability as a control variable has no effect on corporate social responsibility (CSR) disclosure.
PENGARUH REPUTASI PERUSAHAAN TERKAIT EMISI GAS RUMAH KACA DAN TANGGUNG JAWAB SOSIAL TERHADAP NILAI PERUSAHAAN (Studi Empiris terhadap Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2014-2018) Diah Novita Amalia; Daljono Daljono
Diponegoro Journal of Accounting Volume 10, Nomor 1, Tahun 2021
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to examine the effect of company reputation related to greenhouse gas emissions and social responsibility on firm value with control variables such as age, assets, liabilities and company operating income. The research population is manufacturing companies listed on the IDX in 2014-2018. The results of the sample selection obtained 33 companies that were used as the research object. The study was tested using SPSS 24 with multiple linear regression models. The independent variable is measured using content analysis with category assessment. The firm value which is also called market value is measured by multiplying the market price of the shares and the number of shares outstanding. The results showed that the company's reputation related to greenhouse gas emissions, corporate reputation related to social responsibility, age, assets and liabilities did not have a significant effect on company value. Meanwhile, operating income has a significant effect on firmvalue.

Page 1 of 3 | Total Record : 25

 1   2   3 

Filter by Year

2021 2021


Reset
Filter By Issues
All Issue Volume 13, Nomor 3, Tahun 2024 Volume 13, Nomor 2, Tahun 2024 Volume 13, Nomor 1, Tahun 2024 Volume 12, Nomor 4, Tahun 2023 Volume 12, Nomor 3, Tahun 2023 Volume 12, Nomor 2, Tahun 2023 Volume 12, Nomor 1, Tahun 2023 Volume 11, Nomor 4, Tahun 2022 Volume 11, Nomor 3, Tahun 2022 Volume 11, Nomor 2, Tahun 2022 Volume 11, Nomor 1, Tahun 2022 Volume 10, Nomor 4, Tahun 2021 Volume 10, Nomor 3, Tahun 2021 Volume 10, Nomor 2, Tahun 2021 Volume 10, Nomor 1, Tahun 2021 Volume 9, Nomor 4, Tahun 2020 Volume 9, Nomor 3, Tahun 2020 Volume 9, Nomor 2, Tahun 2020 Volume 9, Nomor 1, Tahun 2020 Volume 8, Nomor 4, Tahun 2019 Volume 8, Nomor 3, Tahun 2019 Volume 8, Nomor 2, Tahun 2019 Volume 8, Nomor 1, Tahun 2019 Volume 7, Nomor 4, Tahun 2018 Volume 7, Nomor 3, Tahun 2018 Volume 7, Nomor 1, Tahun 2018 Volume 6, Nomor 4, Tahun 2017 Volume 6, Nomor 3, Tahun 2017 Volume 6, Nomor 2, Tahun 2017 Volume 6, Nomor 1, Tahun 2017 Volume 5, Nomor 4, Tahun 2016 Volume 5, Nomor 3, Tahun 2016 Volume 5, Nomor 2, Tahun 2016 Volume 4, Nomor 4, Tahun 2015 Volume 4, Nomor 3, Tahun 2015 Volume 4, Nomor 2, Tahun 2015 Volume 4, Nomor 1, Tahun 2015 Volume 3, Nomor 4, Tahun 2014 Volume 3, Nomor 3, Tahun 2014 Volume 3, Nomor 2, Tahun 2014 Volume 3, Nomor 1, Tahun 2014 Volume 2, Nomor 4, Tahun 2013 Volume 2, Nomor 3, Tahun 2013 Volume 2, Nomor 2, Tahun 2013 Volume 2, Nomor 1, Tahun 2013 Volume 1, Nomor 1, Tahun 2012 More Issue