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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 38 Documents
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Search results for , issue "Volume 11, Nomor 1, Tahun 2022" : 38 Documents clear
ANALISIS HUBUNGAN KLIEN-AUDITOR : FAKTOR-FAKTOR YANG MEMPENGARUHI PERGANTIAN AUDITOR (Studi Empiris pada Perusahaan Manufaktur di Indonesia Periode 2018-2020) Nabila Aulia Azari; Agus Purwanto
Diponegoro Journal of Accounting Volume 11, Nomor 1, Tahun 2022
Publisher : Diponegoro Journal of Accounting

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Abstract

There are factors that can make a firm decide to do the auditor switching. The general reason is because they want to have their financial statement to be fairly valuated. This study included manufacture firms listed on Indonesia Stock Exchange 2018-2020 that have the variable need for the research. The aim is to exmine the factors that affect auditor switching. Those are change in management, subs, client size, client growth and auditor firm size.The datas used are secondary datas. Samples consist of 54 manfacture companies listed in Indonesia Stock Exchange within period of 2018-2020, choosen by purposive sampling method. The analysis used is logistic regression.The result of this study showed that change in management, subs, client size and size of auditor firm size doesn’t affect the auditor switch.. While the client growth is significantly affect the auditor switching. The logistic regression model is fit because the R square score is 0,311 or 31,1%.
Manfaat Penerapan Sistem Informasi Akuntansi terhadap Kinerja Karyawan dengan Pendekatan TAM (Studi Fenomenologi terhadap Penggunaan Sistem Informasi Akuntansi di PT PLN UP3 Demak) Astari Nuriadini; P. Basuki Hadiprajitno
Diponegoro Journal of Accounting Volume 11, Nomor 1, Tahun 2022
Publisher : Diponegoro Journal of Accounting

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This study entitled "The Benefits of Implementing Accounting Information Systems on Employee Performance at PT PLN UP3 Demak with the TAM Approach". The purpose of this study was to identify and analyze the benefits of implementing an accounting information system on employee performance using the TAM model approach. This research method uses a phenomenological approach. This research was conducted using a qualitative method with a phenomenological approach. The data was obtained by using a questionnaire survey technique which was distributed to 37 employees of PT PLN UP3 Demak who used the accounting information system as participants. Data analysis using the TAM model approach is related to perceived usefulness, perceived ease of use and attitude of use with employee performance.The results of the study indicate that the application of an accounting information system provides benefits to employee performance with the TAM model approach.
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
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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 VALUE RELEVANCE OF FINANCIAL INSTRUMENTS RISK DISCLOSURE UNDER IFRS 7 IN INDONESIAN BANKING SECTOR Razafinandrasana Cynthia
Diponegoro Journal of Accounting Volume 11, Nomor 1, Tahun 2022
Publisher : Diponegoro Journal of Accounting

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The purpose of this thesis is “to examine the impact of IFRS 7’s risk disclosure requirements on investors in the Indonesian banking sector”. This research is based on data on various types of financial risk from the Indonesian market banking sector, including: “credit, liquidity, and market risks, as defined by IFRS 7”. The purpose of this research is “to determine the value relevance of financial instruments risk disclosure from the perspective of users in the Indonesian banking industry in accordance with IFRS 7 recommendations; to determine whether the information on financial risks required by IFRS 7 is relevant to investors in order to support their investment decisions”; and “to analyze the impact of financial instrument risk disclosure required by IFRS 7 in the Indonesian banking system on investors”. This research was aided by agency theory. This study’s population is the banking sector on the Indonesian Stock Exchange from 2018 to 2019. The total number of companies included in the research sample is 41. The analysis of this research included descriptive statistics, Pearson correlation, and Ordinary Least Square (OLS) regression. Our analyses confirm that: “the qualitative financial disclosure index (QLFDI) has a positive effect on the share price of a bank, whereas the quantitative financial disclosure index (QTFDI) has a negative effect on the share price of a bank; thus, the qualitative financial disclosure index recommended by IFRS 7 is relevant”. 
PENGARUH AUDIT PARTNER TENURE, ROTASI KAP, DAN UKURAN KAP TERHADAP KUALITAS AUDIT Atina Nur Aulia; Daljono Daljono
Diponegoro Journal of Accounting Volume 11, Nomor 1, Tahun 2022
Publisher : Diponegoro Journal of Accounting

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This study aims to examine the effect of audit partner tenure, audit firm rotation, and audit firm size on audit quality. Some of the variables that used in this study are audit quality which uses discretionary accruals as dependent variable, audit partner tenure, audit firm rotation, and audit firm size as independent variables, also firm loss, leverage, and firm size as control variables. The sample that used in this study were companies from manufacturing sector that listed on the Indonesia Stock Exchange during 2017-2019. The sample was selected using purposive sampling technique based on several criteria, so that the sample at the end of the study were 307 companies. The method that used to test the hypothesis is multiple linear regression analysis. The results from the hypothesis testing show that audit partner tenure has a negative and significant effect on audit quality. Likewise, audit firm rotation shows the same result, which has a negative and significant effect on audit quality. Meanwhile, audit firm size does not show a significant effect on audit quality.
ANALISIS PENGGUNAAN INFORMASI DAN PENERAPAN AKUNTANSI MANAJEMEN TERHADAP STRATEGI PENGEMBANGAN UMKM KOTA BONTANG Eqy Refiyanto; Dul Muid
Diponegoro Journal of Accounting Volume 11, Nomor 1, Tahun 2022
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MSME is an economic sector that able to reinforce the Indonesian economic state with government support. With the existence of MSME, Indonesian people can develop their entrepreneurial independence and also explore the opportunities to increase their income. This study aims to explain and analyze the use of information and the application of management accounting strategies for the development of Micro, Small, and Medium Enterprises (MSME) located in Bontang City. This study uses a qualitative descriptive approach, namely measurement based on the phenomenon or reality which is the objects of research. The data used in this study are primary data from questionnaires which collected from 60 respondents of MSMEs in Bontang. There are two main stages of research. First, identify and analyze the use of information and the application of MSME accounting management in Bontang City. Second, explain the strategies applied by MSMEs in Bontang City as a discussion and make the final conclusions. The results of this study indicate that some MSMEs in Bontang City still not fully understand the management accounting information correctly. Therefore, MSME still apply the manual bookkeeping method. Some other MSMEs have overcome and applied the management accounting information properly.
PENGARUH PROFITABILITAS, LEVERAGE, LIKUIDITAS, DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2016-2020) Syachrul Yudi Habibie; Mutiara Tresna Parasetya
Diponegoro Journal of Accounting Volume 11, Nomor 1, Tahun 2022
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Earnings management is the manager's decision to choose certain accounting policies that are considered to be able to achieve the desired goals. The purpose of this research is to examine the effect of profitability, leverage, liquidity, and firm size on earnings management in manufacturing companies. The variables used in the test are profitability, leverage, liquidity, and firm size as independent variables, and earnings management as the dependent variable.Earnings management is measured using the modified Jones model, the modified Jones model focuses on total accruals (TAC) which is the total manipulation. This research data uses manufacturing companies during the 2016-2020 with total sample is 620 samples. Sampling based on purposive sampling method that follows certain criteria(s). Multiple regression analysis is the analysis is method used in research.The results of this study indicates that profitability has a positive effect on earnings management. This shows that companies that carry out earnings management are motivated because they want to get high profitability. Leverage has a significant positive effect on earnings management. This shows that companies with high leverage will carry out earnings management in the hope that they will still get funding sources from investors to pay off their obligations. Liquidity has a negative insignificant effect on earnings management. Meanwhile, firm size has a significant negative effect on earnings management. Companies with large company sizes will have good management and tend not to do earnings management, because they are required to provide accurate information.
PENGARUH GOOD CORPORATE GOVERNANCENCE TERHADAP PENGHINDARAN PAJAK (Studi Empiris Pada Perusahaan-Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia 2014-2018) Rifda Ramadhanty; Moh Didik Ardiyanto
Diponegoro Journal of Accounting Volume 11, Nomor 1, Tahun 2022
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This study aims to obtain empirical evidence about the effect of tax avoidance proxied through effective tax rate (ETR) on Good Corporate Governance. The elements of Good Corporate Governance used in this study are executive compensation, executive character, firm size, institutional ownership, independent commissioners, audit committee, and audit quality. The approach used in this study is quantitative approach. The data for this study were taken from annual and financial reports of manufacturing companies listed on the IDX in 2014-2018. Total of 211 samples of companies used in this study were obtained through purposive sampling technique. The data were analyzed using multiple analysis regression method. The results of this study empirically show that institutional ownership and audit quality have a significant positive effect on tax avoidance. Firm size has a significant negative effect. Meanwhile, executive compensation, executive character, independent commissioners, and audit committee are not significant on tax avoidance.
ANALISIS PENGARUH KARAKTERISTIK DEWAN KOMISARIS DAN KOMITE TERHADAP PENGUNGKAPAN RISIKO (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2018 dan 2019) Jones Ramos; Nur Cahyonowati
Diponegoro Journal of Accounting Volume 11, Nomor 1, Tahun 2022
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This research aims to examine the association of the board of commissioner and committee characteristics on risk disclosure. Characteristics of the board of commissioners used in the research are independent commissioners and expertise of the board of commissioners. The characteristics of committees used are audit committee, expertise of the audit committee, and risk management committee. Control variables used include firm size, leverage, and return on equity.The sample of this research contains the manufacture Indonesian firms listed on Indonesia Stock Exchange. This research used 240 annual reports of the sampled firms over two years from 2018 to 2019. The content analysis approach was used to collect data and to determine the level of risk disclosure in the annual reporting. Multiple regression analysis is used to examine the impact of the characteristics of board of commissioners and committees on risk disclosure.The results show that the presence risk management committee has a significant effect on the extent of risk disclosure. The other board and committee characteristics do not have significant influence on risk disclosure. These results indicate that the role of the board of commissioners and committees has not fully explained the ruling mechanism related to the company's risk control and supervision activities.
ANALISIS FAKTOR – FAKTOR YANG MEMPENGARUHI KEBIJAKAN DIVIDEN DI INDONESIA (STUDI EMPIRIS PADA PERUSAHAAN YANG TERDAFTAR DI BEI TAHUN 2015 - 2016) Teresa Avilla Adine Utama; Moh Didik Ardiyanto
Diponegoro Journal of Accounting Volume 11, Nomor 1, Tahun 2022
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This research aims to verify the factors that effect on company dividend policy in Indonesia. The independent variables in this research are corporate governance, firm size, profitability of the company, and company's growth. Meanwhile, the dependent variable in this research is dividend policy. This research uses secondary datas from financial report and annual report that are registered in Indonesian Stock Exchange by using purposive sampling method. The samples chosen are all companies that published their financial report and annual report, also provided datas about corporate governance, firm size, company's profitability, and company's growth in 2015-2016. This research uses multiple regression analysis method.The result of this research shows that corporate governance, firm size, and company's profitability give positive impacts to dividend policy. Meanwhile, company's growth gives negative impacts to dividend policy.

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