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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
FAKTOR-FAKTOR YANG MEMPENGARUHI OPINI AUDIT GOING CONCERN (Studi Empiris pada Perusahaan Industri dasar dan kimia di BEI Tahun 2015-2020) Brilian Ayu Kartikasari; Dul Muid
Diponegoro Journal of Accounting Volume 11, Nomor 2, Tahun 2022
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to determine the factors that can affect going concern audit opinion, with the variables tested are financial condition, leverage, profitability, last year's audit opinion and going concern audit opinion. The object of research used is companies in the basic and chemical industry sectors listed on the Indonesia Stock Exchange from 2015-2020. population of this research there are 78 companies and samples that meet the criteria there are 35 companies while only 200 observations were made Going concern audit opinion is measured by a dummy variable for 1 to receive a going concern audit opinion and 0 for the opposite. Hypothesis testing used logistic regression testing and spss 24 applications. The result of this research is that financial condition, leverage,  have no effect on going concern audit opinion. while profitability and last year's audit opinion had a significant influence on the going concern opinion.
ANALISIS PENGARUH UKURAN PEMERINTAH DAERAH, KUALITAS LKPD, TINGKAT KEMANDIRIAN KEUANGAN DAERAH, DAN TINGKAT KESEJAHTERAAN MASYARAKAT TERHADAP TRANSPARANSI INFORMASI KEUANGAN DAERAH PADA SITUS RESMI PEMERINTAH DAERAH (Studi Empiris Pada Pemerintah Daerah Kabupaten/Kota di Jawa Tengah) Samsi Atiin Nur Khasanah Dewi; Agus Purwanto
Diponegoro Journal of Accounting Volume 11, Nomor 2, Tahun 2022
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this research is to gather empirical evidence about the size of local governments, the quality of Regional Government Financial Reports (LKPD), the level of regional financial independence, and public welfare on local government transparency, as measured by the availability and accessibility of Regional Financial Information (IKD) on the official website of the local government. The population of this study is the Central Java district/municipality administration. In this study, 29 district administrations and 6 municipality governments in Central Java were used as the sample, with a 5-year observation period (2015-2019). The census approach was employed as a sample method. A total of 162 observations were collected for this study. Using the IBM Statistical Program Social Science (SPSS) 25, the analytical method in this study uses two methods: multiple linear regression to examine the accessibility of Regional Financial Information (IKD) and logistic regression to examine the availability of Regional Financial Information (IKD) on the official local government website. According to the findings, only the quality of local government financial reports had an empirically significant impact on the accessibility and availability of local financial information on the official websites of district/city local governments in Central Java.
PENGUNGKAPAN TATA KELOLA PERUSAHAAN DAN AKURASI HARGA SAHAM Bukti Empiris dari Usaha Kecil dan Menengah di Bursa Efek Indonesia Tahun 2018-2020 Sri Felia Kurni; Muchamad Syafruddin
Diponegoro Journal of Accounting Volume 11, Nomor 2, Tahun 2022
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Abstract

This research was conducted based on the approach of signalling theory. Signalling theory is to explain the relation between corporate governace disclosure with share price accuracy. The objective of this research is to investigate the impact of corporate governance disclosure on share price accuracy of small medium enterprise (SME) that listed on Indonesia Stock Exchange (IDX). Furthermore, this paper extends the literature on the relationship between accounting disclosure and share price accuracy to include corporate governance disclosure in emerging market economies such as Indonesia. It also shows the importance of both voluntary and mandatory corporate governance disclosure.This reserarch used secondary data from annual report of small medium enterprise (SME) that listed on Indonesia Stock Exchange (IDX) and share price accuracy records were created from each company’s weekly share price returns between 2018-2020, utilizing generalized least squares regression analysis. Multiple regression analysis with fixed effects was then implemented to test the study hypotheses. So, the results showed that the indipendent variabel consisting of voluntary and mandatory corporate governance disclosure has positive impact on share price accuracy in the Indonesia small business enterprise (SME) environment. But it does not have significant impact to share price accuracy.
PENGARUH TEMUAN AUDIT DAN TINDAK LANJUT REKOMENDASI AUDIT TERHADAP KUALITAS PELAYANAN PUBLIK MELALUI KUALITAS LAPORAN KEUANGAN (Studi Empiris pada LKPD Kabupaten Daerah Tertinggal di Indonesia Tahun 2016-2017) Aulia Dwi Lestari; Abdul Rohman
Diponegoro Journal of Accounting Volume 11, Nomor 2, Tahun 2022
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Abstract

This study aims to examine the effect of Audit Findings and Audit Recommendation Follow-up on the Quality of Public Services through Quality of Financial Report in underdeveloped districts in Indonesia according to the Attachment of Presidential Regulation No. 131 of 2015. The independent variables used in this study are Audit Findings and Audit Recommendation Follow-up. This study uses secondary data in the form of local government financial report obtained through the Supreme Audit Agency (BPK). This research uses purposive sampling. The sample of this study consisted of 22 underdeveloped districts in Indonesia according to Presidential Regulation Number 131 of 2015 in the period of 2015-2019.The analysis model of this research uses Partial Least Square-SEM analysis. This study shows two effects of independent and dependent variables that will be tested direct and indirectly. The results of the study indicates that the Audit Findings and Audit Recommendation Follow-up do not direct and indirectly affect the quality of public services.
PENGARUH DEWAN KOMISARIS INDEPENDEN, UKURAN KOMITE AUDIT, KEAHLIAN KOMITE AUDIT, RAPAT KOMITE AUDIT, RAPAT DEWAN PENGAWAS SYARIAH TERHADAP AUDIT REPORT LAG (Studi Empiris pada perbankan syariah yang terdaftar di OJK Tahun 2016-2020) Dzulkifli Dzulkifli; Totok Dewayanto
Diponegoro Journal of Accounting Volume 11, Nomor 2, Tahun 2022
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Abstract

The purpose of this study is to examine the extent of audit report lag and its association with governance mechanisms in the Islamic banking institutions in Indonesia. The dependent variable in the study is audit report lag which is measured based on the period starting from the deadline for the company to close its books on December 31 to the date specified in the independent auditor's report. The sample of the study comprises 120 observations of Islamic banking institutions’ financial reports for the period 2016-2020 using purposive sampling technique. The method that used to test the hypothesis is multiple linear regression analysis. The analysis results show that the size of the board of commissioners independent, audit committee size, audit committee expertise, and sharia supervisory board meetings have no effect on audit report lag. While the audit committee meeting has significant effect.
KETERLIBATAN PEMANGKU KEPENTINGAN DALAM PELAPORAN KEBERLANJUTAN PADA PERUSAHAAN PERTAMBANGAN DAN ENERGI DI INDONESIA Shekinah Viorensi Widyakusuma; Faisal Faisal
Diponegoro Journal of Accounting Volume 11, Nomor 2, Tahun 2022
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This research aims to find out how mining and energy companies in Indonesia engage with their stakeholders through the Stakeholder Engagement Strategy as well as the differences between the engagement strategies used by mining and energy companies to improve their sustainability reports through a stakeholder engagement matrix.The researcher uses a documentation technique method on Indonesian mining and energy sector that publishes a sustainability report in the Global Reporting Initiative (GRI). The final sample size for this research is 12 companies with a total of 12 reports that meet the sample selection criteria in 2017. The test uses the content analysis method.The results of the study show that by using a stakeholder information strategy, companies disclose their involvement with stakeholders at the first level, namely the information strategy by 43% of their total actions. Meanwhile at the second level, namely the response strategy by 42%, and finally the third level engagement strategy by 16%. The results of the stakeholder engagement matrix show that 6 out of 12 sample companies have disclosed higher levels of involvement and stakeholders. Meanwhile, there are 2 companies that are very lacking in disclosing their involvement and stakeholders.
PENGARUH STRUKTUR KEPEMILIKAN TERHADAP KEMUNGKINAN TERJADINYA FINANCIAL DISTRESS (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2011-2020) Patricia Graciella Wilhelmina Pardede; Muchamad Syafruddin
Diponegoro Journal of Accounting Volume 11, Nomor 2, Tahun 2022
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This study aims to examine the effect of ownership structure on the possibility of financial distress in manufacturing companies listed on the Indonesia Stock Exchange in 2011-2020. This study uses the dependent variable (Financial Distress), independent variables (Institutional Ownership, Insider Ownership, Foreign Ownership and Government Ownership), and control variables (Company Size, Net Profit Margin, Payment Ratio, Leverage and Sales Growth). The population used in this study are manufacturing companies listed on the Indonesia Stock Exchange in 2011-2020. By using purposive sampling in sample selection, 160 research samples were obtained for 10 consecutive years (2011-2020). Testing the hypothesis of this study using multiple regression analysis and logistic regression analysis. The findings of this study reveal that institutional ownership and the possibility of financial distress are negatively and significantly correlated, insider ownership and the possibility of financial distress are positively and significantly correlated, foreign ownership and the possibility of financial distress are negatively and significantly correlated, and government ownership and the possibility of financial distress. distress is negatively correlated and not significant.
ANALISIS HUBUNGAN ANTARA PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) DAN BIAYA AUDIT DENGAN LAPORAN KEUANGAN XBRL SEBAGAI VARIABEL MODERASI (Studi pada Perusahaan Sektor Manufaktur yang Terdaftar Pada BEI Tahun 2017-2019) Khoirul Alfisyahrin; Karlina Aprilia Kusumadewi
Diponegoro Journal of Accounting Volume 11, Nomor 2, Tahun 2022
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Abstract

The purpose of this study is to examine the relationship of corporate social responsibility (CSR) on audit fee and the impact of XBRL based financial report on the association between corporate social responsibility (CSR) and audit fee. The dependent variable that used in this study is audit fee. Corporate social responsibility (CSR) used as independent variable. Furthermore, this study used XBRL based financial report as a moderating variable.The sample in this study consists of 137 manufacture companies that listed on Indonesia Stock Exchange in the period 2017-2019. The data that used in this study was secondary data and selected by using purposive sampling method. The technique of analysis used for examining the hypothesis was multiple regression analysis.Based on the empirical results of this study show that corporate social responsibility (CSR) has positive significant influence on Audit Fee but this study did not find the association of  XBRL based financial report between corporate social responsibility (CSR) and audit fee.
PENGARUH PENERAPAN PP NO 23 TAHUN 2018 TERHADAP PENERIMAAN PAJAK, EFEKTIFITAS PENERIMAAN DAN PERTUMBUHAN WAJIB PAJAK DI KPP SEMARANG SELATAN Dzul Fauzi Auzan; Didik Ardianto
Diponegoro Journal of Accounting Volume 11, Nomor 2, Tahun 2022
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The purpose of this research is to examine the analysis of the effect of PPh Final PP No. 23 of 2018 on government tax revenues, effectiveness, and increasing the number of taxpayers at tax office in the South Semarang. The dependent variable in this research is government tax revenue, and the number of taxpayers at tax office in the South Semarang and the independent variable in this research is Government Regulation No. 23 of 2018. The population in this research consists of taxpayers who are registered at KPP Pratama Semarang Selatan for the 2017 and 2019 period. Sampling was carried out using a purposive sampling method which finally got taxpayers who used the special rules of UMKM PP No. 46 of 2013 and PP No. 23 of 2018 in calculating the annual tax. This research uses a qualitative descriptive analysis using official data from the South Semarang Tax Office as the source. The results of this study indicate that the new MSME taxation regulations PP no. 23 of 2018 has a positive effect on increasing the growth of taxpayers, but PP no. 23 of 2018 has a negative effect on the amount of state revenue receipts from the MSME tax sector, and also has a negative impact on the effectiveness of tax revenues. based on the target and realization of MSME tax revenues.
PENGARUH INDEPENDENSI, CROSS-MEMBERSHIP, DAN FREKUENSI RAPAT DEWAN PENGAWAS SYARIAH TERHADAP KINERJA PERUSAHAAN (Studi Empiris pada Bank Umum Syariah yang Terdaftar di BI Tahun 2014-2020) Sifa Hayu Ramadhani; Adityawarman1 Adityawarman1
Diponegoro Journal of Accounting Volume 11, Nomor 2, Tahun 2022
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This study aims to examine the effect of independence, cross-membership, meetings frequency of Shariah Supervisory Board (SSB) and firm performance of Islamic Banks in Indonesia. Firm performance was measured by return on asset (ROA). This study uses the independent variables independence, cross-membership, and meetings frequency of SSB. The sample uses in this study is Islamic Bank listed on the Bank Indonesia during the period 2014-2020. The number of samples is 12 companies taken by purposive sample method. Analytical method of the study was linear regression, which previously passes the classic assumption test. The results indicates that the independence, cross-membership and meetings frequency of SSB has significant positive effect on ROA

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