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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
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Search results for , issue "Volume 10, Nomor 2, Tahun 2021" : 25 Documents clear
PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP KINERJA KEUANGAN PERUSAHAAN DENGAN RISIKO SEBAGAI VARIABEL MEDIASI Hasna Nur Afifah; Muchamad Syafruddin
Diponegoro Journal of Accounting Volume 10, Nomor 2, Tahun 2021
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to provide a deeper explanation regarding the Effect of of Corporate Social Responsibility on Corporate Financial Performance with Risk as a Mediating Variable. The population in this study are companies in the few sectors in natural resource industry listed on the Indonesia Stock Exchange (IDX) from 2011 to 2019, especially in mining, agriculture and basic industries’s sectors. This study uses secondary data and purposive sampling method as a method of selecting samples. Also, this study uses PLS (Partial Least Square) analysis as model data analysis. The results showed that CSR has a positive effect on CFP, CSR has a positive effect on company risk and company risk has an effect as a mediating variable between CSR and CFP.
PENGARUH KECOCOKAN KONTINJEN ANTARA STRATEGI BISNIS DENGAN KETIDAKPASTIAN LINGKUNGAN TERHADAP PENGHINDARAN PAJAK Putri, Rizkya Kusuma; Syafruddin, Muchamad
Diponegoro Journal of Accounting Volume 10, Nomor 2, Tahun 2021
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the effect contingent fit between business strategies and environmental uncertainty on tax avoidance disclosure in Indonesian companies. The population in this study were all companies registered in Indonesia Stock Exchange for year 2016-2019. The sampling method used in this study was purposive sampling. Samples obtained were 27 companies for the four years obtained (2016-2019). The analytical method used in this study was multinominal logistic regression and panel data regression. The result of this study indicate that in highly uncertain environment, the contingent fit level of defender strategy is higher than analyzer strategies. This study also indicate that the contingent fit between prospector strategy and environmentak uncertainty has a positive effect on tax avoidance, and this effect is higher than for the two other strategies. Moreover, the fit level of defender strategy to environmental uncertainty affects tax avoidance. Meanwhile environmental uncertainty positively affects tax avoidance.
PENGARUH LABA AKUNTANSI, TOTAL ARUS KAS, DAN DIVIDEN PER SHARE TERHADAP HARGA SAHAM (Studi Empiris terhadap Perusahaan yang terdaftar dalam Indeks Kompas100 di BEI tahun 2016-2018) Christian Van Berth Siregar; Tri Jatmiko Wahyu Prabowo
Diponegoro Journal of Accounting Volume 10, Nomor 2, Tahun 2021
Publisher : Diponegoro Journal of Accounting

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Abstract

In carrying out stock investment activities in the capital market, investors need a variety of information to determine the best decision in choosing stocks. The information published by the company can affect the demand and supply of investors, then affect the stock price. In this study, the information used as a parameter to measure firm value from these financial statements is accounting profit, total cash flow, and dividend per share (DPS). The purpose of this research is to analyze the influence of the variable accounting profit, total cash flow, and dividend per share (DPS) on stock prices.The research was conducted using a quantitative approach and multiple linear regression analysis methods. The study population was 300 companies listed on the IDX in the Kompas100 index for the 2016-2018 period, with a sample size of 166 data after being selected using the purposive sampling method. Using secondary data obtained from financial reports through the website www.idx.com, www.investing.com, and related company websites. The results showed that accounting profit and dividend per share (DPS) had a significant effect on stock prices. Meanwhile, total cash flow has no significant effect on stock prices.
PENGARUH SPESIALISASI INDUSTRI AUDITOR DAN REPUTASI AUDITOR TERHADAP AUDIT REPORT LAG (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2018 dan 2019) Khairunnisa, Amira Fathia; Syafruddin, Muchamad
Diponegoro Journal of Accounting Volume 10, Nomor 2, Tahun 2021
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This study aims to empirically examine the Effect of Auditor Industry Specialization and Reputation Auditor on Audit Report Lag (Empirical Study of Manufacturing Companies Listed on the Indonesia Stock Exchange in 2018 and 2019). The population in this study were all companies registered in Indonesia Stock Exchange for the year 2018 and 2019. The data used in this study were secondary data and the sampling method used purposive sampling. Total number of samples used in this study were 202 study samples. The data in this study were analyzed using multiple regression techniques. Before being conducted by regression test, it was examined by using classical assumption test. Other than classical assumption test, the data in this study were also analyzed using pearson and spearman correlation test. The results of this study indicate that auditor industry specialization has negative and significant effect to the audit report lag. While, reputation auditor is not significantly influence to the audit report lag.
PENGARUH KARAKTERISTIK PERUSAHAAN DAN KARAKTERISTIK DEWAN KOMISARIS TERHADAP KEBIJAKAN DIVIDEN Limbong, Gresita Fikania; Darsono, Darsono
Diponegoro Journal of Accounting Volume 10, Nomor 2, Tahun 2021
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Abstract

This study was aimed to examine the effect of firm characteristics and board of commissioner characteristics on the dividend policy. The dependent variable of this study is dividend policy which is measured by dividend payout ratio (DPR). The firm characteristics proxied by profitability (ROA), leverage (DER), free cash flow, and the board of commissioner characteristics proxied by board size, board independence and board expertise. In addition, firm size and firm growth were used as control variables. The population of this study were the manufacturing company listed on the Indonesia Stock Exchange in the period of 2016-2018. Based on the purposive sampling method, the final sample obtained were 192 companies. Multiple linear regression was used to test the hypothesis in this study.             The results showed that profitability (ROA), free cash flow, board independence and board expertise have a positive and significant effect on dividend policy, whereas leverage (DER) and board size have no significant effect on dividend policy.
PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN DAN NILAI PASAR PERUSAHAAN DI INDONESIA Muhammad Halim Mukti Raharja; Agus Purwanto
Diponegoro Journal of Accounting Volume 10, Nomor 2, Tahun 2021
Publisher : Diponegoro Journal of Accounting

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This study aims to examine the effect of intellectual capital and its components on financial performance as measured by the ratio of return on assets (ROA) and the company's market value is measured by the ratio q (Tobin'sQ). The population used in this study are manufacturing companies listed on the Indonesia Stock Exchange for the period 2017 - 2019. The sampling technique used in this study is purposive sampling technique, namely sampling with several criteria. The number of samples that met the sampling criteria in this study were 134 manufacturing companies (402 sample data). The results of this study indicate that intellectual capital has a positive influence on the Company's financial performance and market value. For each component, physical capital has a positive influence on the company's financial performance and market value. Human capital has a positive influence on financial performance, but has a negative effect on the company's market value. Relational capital is only able to explain its positive influence on the company's market value. In structural capital, it cannot explain the significant results.
SISTEM PENGENDALIAN INTERNAL PENGELOLAAN ASET BERSEJARAH DI KABUPATEN SEMARANG (Studi Kasus Pada Pengelolaan Candi Gedongsongo) Ruci Abdi Muhyi; Tri Jatmiko Wahyu Prabowo
Diponegoro Journal of Accounting Volume 10, Nomor 2, Tahun 2021
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This study aims to determine and understand how the internal control system applied to heritage asset, not many researchers have discussed the internal control of heritage asset, especially in the daily management of heritage asset, researchers have different opinions about whether heritage asset are assets or liabilities. This study uses a case study on the management of Gedongsongo Temple. The internal control system is very important because by having a good system, the agency is able to carry out its daily activities efficiently and effectively, so as to prevent any problems that will occur. The results of this study will show whether the performance of the Gedongsongo Temple manager is in accordance with Government Regulation No. 60 of 2008 concerning Internal Control Systems and Law No. 11 of 2010 concerning Cultural Heritage Management.This study uses primary data in the form of interviews and secondary data in the form of literature references and data from journals, books, and documents published by related agencies or agencies, including the Central Java Province Cultural Heritage Conservation Center and the Semarang Regency Tourism Office. In addition, in data collection, this study uses the method of observation, documentation and interviews. Meanwhile, for data analysis, this study used data reduction, data presentation, drawing conclusions and verification. Data validity testing was also used in this study to strengthen the data obtained.The results showed that Gedongsongo Temple is managed by 3 institutions, namely the Central Java BPCB which is responsible for management, maintenance and preservation, the Semarang Regency Tourism Office has the authority to promote and develop tourist areas, while Perum Perhutani is responsible for the preservation of protected forest areas in the Gedongsongo Temple Area. .The research results also show that the Central Java BPCB recognizes Gedongsongo Temple as a historical asset and as a cultural heritage that must be preserved, protected, and preserved so that it can be passed on to the next generation. Finally, the research results show that the management of Gedongsongo Temple is in accordance with Government Regulation No. 60 of 2008.
PENGARUH INDEPENDENSI, SKEPTISME PROFESIONAL, PENGALAMAN AUDIT, KUALITAS AUDIT, AUDIT TENURE, DAN PROSEDUR AUDIT TERHADAP TANGGUNG JAWAB AUDITOR DALAM MENDETEKSI KECURANGAN PADA LAPORAN KEUANGAN (Studi Empiris pada Auditor Kantor Akuntan Publik di Kota Semarang) Dian Eka Pratiwi; Abdul Rohman
Diponegoro Journal of Accounting Volume 10, Nomor 2, Tahun 2021
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Abstract

The auditor's responsibility in detecting fraud in the financial statements is an important matter.This study aims to obtain empirical evidence and analyze the factors that influence the responsibility of auditors in detecting fraud in financial reports, namely independence, professional skepticism, audit experience, audit quality, audit tenure and audit procedures. This research was conducted by means of a questionnaire method, which is distributing a list of questions (questionnaire) which will be filled in by external auditor respondents at the Public Accounting Firm in the Semarang area which are listed in the Directory of the Indonesian Public Accountants Association in 2019. The method used for sampling is purposive sampling and the samples obtained were 61 samples spread across 13 KAPs in the Semarang. The analysis method used is multiple linear regression with SPPSS software. The results showed of this study  that independence has a significant negative effect on the responsibility of auditors in detecting fraud in financial statements. Professional skepticism, audit experience, audit tenure have a significant positive effect on the auditor's responsibility in detecting fraud in the audit quality report and audit procedures have a positive and insignificant effect on the auditor's responsibility in detecting fraud in the financial statements.
SYSTRUST ANALYSIS OF THE ELECTRONIC TAX APPLICATIONS BASED-ON TECHNOLOGY ACCEPTENED MODEL Karima Suci Ariani; Endang Kiswara
Diponegoro Journal of Accounting Volume 10, Nomor 2, Tahun 2021
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This study aims to determine and analyze systrust of 8 electronic tax applications to the indicators of security, availability, processing integrity, confidentiality, and privacy based on dimensions of ease of use, usefulness, attitudes, and behavioral intentions. This research also aims to find out which electronic tax applications has the best systrust. Research population is 15 electronic tax applications provided by the Directorate General of Taxes (DGT). While, research sample is 8 electronic tax applications. This research collaborates primary data form applications observasion, study documentation, and experimental results from dummy data.This research shows systrust of the e-faktur application is118, e-SPT of income tax article 21/26 is119, e-SPT of corporate income tax is 121, e-SPT of personal income is114, e-SPT of income tax article 4 (2) is 116, e -SPT of income tax article 23-26 is117, e-SPT of income tax article 22 is 121, and e-SPT of income tax article 15 is 121. Based on research results it is also known that e-SPT of corporate income tax, e-SPT of income tax article 22, and e-SPT of income tax article 15 are applications with the highest systrust. Meanwhile, e-SPT of personal income is application with the lowest systrust.
PENGARUH CORPORATE GOVERNANCE TERHADAP KINERJA PERUSAHAAN (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2019) Devilia Devilia; Andrian Budi Prasetyo
Diponegoro Journal of Accounting Volume 10, Nomor 2, Tahun 2021
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This study aims to examine the effect of corporate governance on firm performance. The independent variables in this study are managerial ownership, institutional ownership, number of meetings of the Board of Commissioners, size of the Board of Commissioners and the Audit Committee. Meanwhile, the dependent variable is the firm performance as measured by return on asset (ROA) and return on equity (ROE). The population in this study are manufacturing companies listed on the Indonesia Stock Exchange during 2017-2019. The sampling method used was purposive sampling method. This study used 119 samples of companies that met predetermined criteria. The data used are secondary data in the form of financial reports and annual reports obtained through www.idx.co.id and financial information obtained from Bloomberg laboratories. The statistical test used in this study is multiple linear regression analysis.The results of statistical tests show that managerial ownership has a significant negative effect on firm performance, Meanwhile, institutional ownership and the Audit Committee have no effect on firm performance. The number of Board of Commissioners meetings has no effect on ROA but has a positive effect on firm performance as measured by ROE. The size of the Board of Commissioners has a positive influence on firm performance.

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