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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 33 Documents
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Search results for , issue "Volume 11, Nomor 2, Tahun 2022" : 33 Documents clear
PENGARUH PROFITABILITAS, BESARAN PERUSAHAAN, LEVERAGE, DAN PERTUMBUHAN PERUSAHAAN TERHADAP KEBIJAKAN DIVIDEN Tigris Hans Goldwin; Sri Handayani
Diponegoro Journal of Accounting Volume 11, Nomor 2, Tahun 2022
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the effect of Profitability, Firm Size, Leverage, and Growth on Dividend Policy. The dependent variable in this study is dividend policy which is measured using the Dividend Payout Ratio (DPR), the independent variables in this study are Profitability, Firm Size, Leverage, and Growth.This research was conducted using quantitative methods using data from financial industry companies in the banking sector listed on the Indonesia Stock Exchange in 2015-2019 . Sampling was done by purposive sampling method which finally got 20 of the 46 companies listed on the BEI page with a total sample of 100 companies from the population. The research data were analyzed using multiple regression analysis with SPSS software for hypothesis testing.The results showed that profitability and firm size had significant positive effect on dividend policy. Meanwhile leverage and growth have no significant effect on dividend policy.
Determinan Audit Report Lag Dengan Efektivitas Komite Audit Sebagai Variabel Pemoderasi (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2016-2020) Kartikasari Kartikasari; Siti Mutmainah
Diponegoro Journal of Accounting Volume 11, Nomor 2, Tahun 2022
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Abstract

This study aims to analyze the determinants of audit report lag models. The dependent variable used in this study is audit report lag, while the independent variables are company size, profitability, auditor reputation. This study also uses a moderating variable, namely the audit committee’s effectiveness, as a proxy for the number of audit committee meetings in one year. The population in this study were all companies listed on the Indonesia Stock Exchange in 2016-2020. A purposive sampling method was used to determine the research sample. The sample used is as many as 88 companies in 2016-2020, so the total sampel used is 440 samples. The statistical technique used in this research is panel data with multiple regression analysis method with Partial Least Square (PLS) moderating effect SmartPLS 3.0 software.The results of this study indicate that the profitability and effectiveness of the audit committee have a negative and significant effect on audit report lag. In contrast, company size and auditor reputation have no significant effect on audit report lag. The results also show that the effectiveness of audit committee has no moderating effect.
PENGARUH PATRIOTISME, TATA KELOLA PUBLIK, DAN LABA USAHA TERHADAP KEPATUHAN PAJAK PENGHASILAN BADAN USAHA KECIL DAN MENENGAH (Studi pada Wajib Pajak Badan Usaha Kecil dan Menengah di Semarang) Zukhruf Indira Asatri; Agus Purwanto
Diponegoro Journal of Accounting Volume 11, Nomor 2, Tahun 2022
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This study aims to analyze the level of sales tax compliance among small and middle enterprises in Semarang. The study consists of three independent variable and a dependent variable. The independent variable is patriotism, public governance, and profit. Whereas the dependent variable is income tax compliance.The method that use in this study is purposive sampling, where all the small and medium enterprises are listed on the Ijin Usaha Mikro Kecil (IUMK) Semarang website. From the application of that method obtained 53 small and medium enterprises, which in turn, through a quetionnaire received 45 that fit the criteria of research samples. The criteria is include: 1. Listed on the Ijin Usaha Mikro Kecil Semarang’s website, 2. Have the corporate taxpayer identification number, 3. Been operating at least for three years, 4. Earning per share less than 50 billion.Data analysis on research is measured using Partial Least Squares (PLS) with reflective construct. The results of this study indicate that there is a positive influence of the patriotism, public goverment, and operating profit of sales tax complience.
PENGARUH OPINI AUDIT, TEMUAN AUDIT, DAN KERUGIAN DAERAH TERHADAP TINGKAT KORUPSI DI JAWA TENGAH Amalia Rahmah Pertiwi; Haryanto Haryanto
Diponegoro Journal of Accounting Volume 11, Nomor 2, Tahun 2022
Publisher : Diponegoro Journal of Accounting

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This study aims to provide additional empirical evidence on the effect of audit opinion, audit findings and regional losses regional losses due to corruption in Central Java. Hypothesis testing was carried out using multiple linear regression analysis. The data collection method used purposive sampling method sourced from BPK related to IHPS and LHP LKPD, BPS related to the realization of local government expenditures, and the High Court related to data on prosecution of criminal acts of corruption The results obtained in this study indicate that audit opinions, audit findings, and regional losses have no effect on the level of corruption in both districts and cities in Central Java Province.
PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN DAN PENGHARGAAN TERHADAP PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN (Studi pada Perusahaan Manufaktur di Bidang Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2020) Siti Raudatul Jannah; Aditya Septiani
Diponegoro Journal of Accounting Volume 11, Nomor 2, Tahun 2022
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This study aims to examine the effect of profitability, company size, and rewards on the corporate social responsibility disclosure of manufacturing companies in the food and beverage sector listed on the Indonesia Stock Exchange.The population in this study are manufacturing companies in the food and beverage sector that have been listed on the Indonesia Stock Exchange in 2018, 2019, and 2020. And after using the purpose sampling method, 11 companies were obtained that match the criteria to be used as research samples. The data is then processed using the multiple linear regression method.The results of this study reveal that profitability, firm size, and rewards have a significant positive effect on the Corporate Social Responsibility Disclosure.
PENGARUH PENGENDALIAN INTERNAL, KEPEMILIKAN KELUARGA, DAN KETIDAKPASTIAN LINGKUNGAN TERHADAP PENGHINDARAN PAJAK (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia Periode 2017-2019) Shaffi Zahrotul Mawaddah; Darsono Darsono
Diponegoro Journal of Accounting Volume 11, Nomor 2, Tahun 2022
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This study aims to examine the effect of internal control, family ownership and environmental uncertainty on tax avoidance in manufacturing companies in Indonesia. Tax avoidance is one of the efforts made by the company to minimize the tax burden. Many factors that influence tax avoidance, including internal control, family ownership, and environmental uncertainty are used in this study because of the findings that are still mixed from previous studies.In this study, agency theory is used to formulate the three hypotheses that will lead to the results of the analysis. The three hypotheses in this study each want to show the direction of the positive or negative influence of each independent variable on the dependent variable. Technical analysis used in this research is multiple linear regression analysis.The population in this study were 507 observations on manufacturing companies listed on the IDX in 2017-2019. The sample in this study was selected using a purposive sampling method with certain criteria, and obtained as many as 219 observations on manufacturing companies that meet the criteria. The results of the analysis show that tax avoidance and environmental uncertainty have a negative effect, while family ownership has no effect on tax avoidance.
LAPORAN AUDITOR, UKURAN AUDITOR DAN RELEVANSI NILAI INFORMASI AKUNTANSI (Studi Empiris pada Perusahaan non-Keuangan yang Terdaftar di BEI Tahun 2011-2020) Winda Pratiwi; Muchamad Syafruddin
Diponegoro Journal of Accounting Volume 11, Nomor 2, Tahun 2022
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This study aims to examine the effect of auditor reports and audit firm size on the value of the relevance of accounting information from companies listed on the Indonesia Stock Exchange in 2011-2020. This study uses the dependent variable (market value), independent variables (Book Value per Share and Earnings per Share), moderating variables (Audit Opinion and Audit Firm Size), and control variables (Size and Loss).The population in this study are non-financial companies listed on the Indonesia Stock Exchange in 2011-2020. By using purposive sampling in sample selection, 380 research samples were obtained for 10 consecutive years (2011-2020). The hypothesis of this research using multiple regression analysis method.The findings of this study reveal that audit opinion and auditor firm size are positively and significantly correlated with two indicators of value relevance of accounting information that affect the company's market value, namely Book Value per Share and Earnings per Share
STRUKTUR MODAL DALAM MEMODERASI PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN DAN PERTUMBUHAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN (Studi Empiris pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2016-2019) Mahatma Maghfirandito; Agustinus Santosa Adiwibowo
Diponegoro Journal of Accounting Volume 11, Nomor 2, Tahun 2022
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This research was conducted because of the research gap phenomenon or the different results of previous studies. Summary of research gaps sourced from related research journals. This study aims to determine the effect of capital structure in moderating the effect of profitability, firm size and firm growth on firm value. The sample used in this study used manufacturing companies in 2016-2019 with a total sample of 69 samples. Sampling was based on a purposive sampling method that followed certain criteria. The type of data used in this study is secondary data, in the form of the company's annual report. This study uses a quantitative descriptive method to analyze the data. The results of this study indicate that profitability and firm size have a significant and positive effect on firm value, while firm growth has no significant effect on firm value. In addition, there is a significant and positive effect between the interaction of profitability with capital structure on firm value and a significant and negative effect between the interaction of firm size and capital structure on firm value. Other results found that there was no significant effect between the interaction of firm growth and capital structure on firm value.
PENGARUH PROFITABILITAS, FINANCIAL DISTRESS, UKURAN PERUSAHAAN, REPUTASI AUDITOR DAN OPINI AUDIT TERHADAP AUDIT REPORT LAG Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia pada Periode Sebelum Pandemi (2017-2018) dan Periode Masa Pandemi (2019-2020) Gabriella Cindy Ananda Alverina; Paulus Th. Basuki Hadiprajitno
Diponegoro Journal of Accounting Volume 11, Nomor 2, Tahun 2022
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This study aims to examine the effect of profitability, financial distress, company size, auditor reputation and audit opinion on Audit Report Lag (ARL). The variables used in this study are profitability, financial distress, company size, auditor reputation and audit opinion as independent variables, and audit report lag (ARL) as the dependent variable.This empirical study uses manufacturing companies listed on the Indonesia Stock Exchange. Due to the Covid-19 pandemic, there were regulatory changes made by OJK, one of which was regarding the relaxation of the deadline for submitting annual financial reports that are valid for 2019 and 2020 for 2 months to 31 May. This has led to two research periods in this study, namely the period before the pandemic (2017-2018) and the period of the pandemic (2019-2020). Sampling was based on purposive sampling method with certain criteria. The total sample obtained was 230 companies with 16 outliers in the pre-pandemic period (2017-2018) and 260 companies with 26 outliers in the pandemic period (2019-2020). Multiple linear regression analysis is the analytical method used in this study.The results showed that in the period before the pandemic (2017-2018) profitability variables and company size had a significant negative effect on audit report lag, financial distress had a positive but not significant effect on audit report lag, and auditor reputation and audit opinion had a negative but not significant effect. to audit report lag. While in the pandemic period (2019-2020) the results show that profitability, company size, and audit opinion variables have a significant negative effect on audit report lag, financial distress has a positive significant effect on audit report lag, auditor reputation has a negative but not significant effect to audit report lag.
PENGARUH KINERJA FINANSIAL PERUSAHAAN TERHADAP PENGUNGKAPAN SUSTAINABILITY REPORTING DAN SEBALIKNYA (Studi pada Perusahaan yang Mengeluarkan Sustainability Reporting dengan Kegiatan Usahanya di Bidang dan/atau Berkaitan dengan Sumber Daya Alam) Arjuna Axellaudi S.R; Aditya Septiani
Diponegoro Journal of Accounting Volume 11, Nomor 2, Tahun 2022
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The problem that arises from the disclosure of sustainability reports in Indonesia is that not many companies are willing to disclose. So that in this case a bi-directional approach is used in the variables of sustainability reporting and the company's financial performance. The purpose of this study was to analyze the effect of the company's financial performance on the disclosure of sustainability reporting and the effect of the disclosure of sustainability reporting on the company's financial performance. The population selected in this study are companies that publish sustainability reporting according to the 2015-2019 period. The number of samples used in this study were 12 companies that published sustainability reporting according to the 2015-2019 period. The sampling technique in this research is purposive sampling method. The method of data collection is by using a questionnaire. The data analysis method used is multiple linear regression. Based on the research, financial performance has no significant effect on the disclosure of sustainability reporting. Disclosure of sustainability reporting has no significant effect on financial performance.

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