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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 21 Documents
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Search results for , issue "Volume 11, Nomor 3, Tahun 2022" : 21 Documents clear
PENGARUH KINERJA KEUANGAN TERHADAP HARGA SAHAM DENGAN PENGUNGKAPAN CSR SEBAGAI VARIABEL MODERASI (Studi Empiris Pada Peusahaan Makanan dan Minuman yang Terdaftar di BEI Tahun 2014-2019) Nabila Salsabila; Marsono Marsono
Diponegoro Journal of Accounting Volume 11, Nomor 3, Tahun 2022
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this study is to test whether there is an effect of financial performance on stock price by involving the disclosure of corporate social responsibility (CSR) as a moderating variable. The results shown by this research are expected to help investors in making decisions when considering things to invest in the capital market. The company's financial performance is one of the factors that is still a mainstay in investment considerations. Financial performance can be assessed by conducting a fundamental analysis which will then be linked to its effect on stock price.Financial performance is measured using financial ratios represented by 4 ratios, namely ROE (Return On Equity), NPM (Net Profit Margin), Sales Growth, and DPR (Dividend Payout Ratio). This study uses quantitative research with secondary data, namely financial statements taken from the official website of the Indonesia Stock Exchange and related companies. The sample used is food and beverage companies listed on the IDX in 2014-2019, selected using a purposive sampling technique so that from 32 food and beverage companies listed on the IDX, 7 companies are obtained that meet the criteria.The analytical method used to test the hypothesis is multiple linear regression and MRA (Moderate Regression Analysis). The partial test shows that the significance value of ROE, NPM, and DPR is less than 0.05 indicating an effect on stock price, while the significance value of Sales Growth of more than 0.05 indicates no effect on stock price. The results of the moderation test show that the significance value of ROE that has been interacted with CSR disclosure and NPM that has been interacted with CSR disclosure is less than 0.05 indicating that CSR disclosure is able to moderate the effect of ROE and NPM on stock price, while the significance value of Sales Growth and DPR which has been interacted by CSR disclosure is more than 0.05. shows that CSR disclosure is not able to moderate the influence of Sales Growth and DPR on stock price.
ANALISIS PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY, TERHADAP KINERJA KEUANGAN PERUSAHAAN (Studi Pada Perusahaan Consumer Goods Industry yang Terdaftar di BEI Tahun 2018-2020) Muhammad Rifki Gamma Putra; Dwi Cahyo Utomo
Diponegoro Journal of Accounting Volume 11, Nomor 3, Tahun 2022
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the effect of Corporate Social Responsibility disclosure on the company's financial performance as assessed from Revenue Growth, Net Profit Margin, Return on Assets, and Return on Equity.The population in this study are consumer goods industry companies listed on the Indonesia Stock Exchange in 2018-2020. The sample in this study was selected by purposive sampling method. In this study there will be 34 companies that have met the criteria to be used as research samples. The method used in conducting the analysis is multiple linear analysis. The results of the research conducted indicate that the disclosure of Corporate Social Responsibility does not have a significant effect on Revenue Growth in the consumer goods industry companies in Indonesia. Meanwhile, the disclosure of Corporate Social Responsibility has a significant effect on Net Profit Margin, Return on Assets, and Return on Equity in consumer goods industry companies in Indonesia.
PENGARUH RISIKO LIKUIDITAS, UKURAN DEWAN KOMISARIS, DAN INDEPENDENSI DEWAN KOMISARIS TERHADAP FEE AUDIT DAN PEMILIHAN AUDITOR INDEPENDEN DI INDONESIA (Studi Empiris pada Perusahaan Properti, Real Estate, dan Konstruksi Bangunan yang Terdaftar di Bursa Efek Indonesia Tahun 2016-2020) Ranisha Putri Pardede; Herry Laksito
Diponegoro Journal of Accounting Volume 11, Nomor 3, Tahun 2022
Publisher : Diponegoro Journal of Accounting

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Abstract

The aims of this study to analyze and examine the impact of liquidity risk on audit fee and auditor selection, as well as the impact of the characteristics of the board of commissioners on auditor selection in Indonesia. The population that used in this study consists of all property, real estate and building construction companies listed in Indonesian Stock Exchange for the period 2016-2020. Audit fee and auditor selection in this study are the dependent variables and independent variables are liquidity risk, board commissioners size, and board commissioners independence with firm size and ROA as control variables.The sample that used of this study, based on the purposive sampling are 155 samples from 31 companies. The testing of this study using linear regression analysis for audit fee model and logistic regression analysis for auditor selection model. liquidity risk has a significant impact on audit fee, but not on auditor selection in Indonesia's property, real estate and building construction companies. Meanwhile, the characteristics of the board of commissioners, namely board commissioners size and board commissioners independence has no significant impact on auditor selection.
HUBUNGAN KAPABILITAS TEKNOLOGI INFORMASI TERHADAP KINERJA PERUSAHAAN (Studi Empiris pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Tahun 2018 dan 2019) Hania Anis Kayfiyati; Paulus Th. Basuki Hadiprajitno
Diponegoro Journal of Accounting Volume 11, Nomor 3, Tahun 2022
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aimed to examine the effect the superior information technology capabilities on firm performance of listed companies on the Indonesia Stock Exchange (IDC). The study was a case-control model where the case sampel was Top Indonesian IT-TELCO during 2018 to 2019 whole the contril sample (non IT-TELCO) was firms in the same sector which had almost similar asset. Fifty four54 companies were obtained that match the criteria to be used as research samples.Multiple linear regression adopted to examine the relationship model. The results of this study       reveal that superior information technology capabilities had a significant positive relationship on firm performance.
ANALISIS FAKTOR YANG MEMPENGARUHI TERJADINYA FINANCIAL STATEMENT FRAUD: PERSPEKTIF FRAUD HEXAGON THEORY (Studi Empiris Pada Perusahaan Sektor Perbankan yang Terdaftar di Bursa Efek Indonesia Periode 2018–2020) Kiki Elita Septiningrum; Siti Mutmainah
Diponegoro Journal of Accounting Volume 11, Nomor 3, Tahun 2022
Publisher : Diponegoro Journal of Accounting

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Abstract

The importance of the information contained in financial statements often makes management commit fraudulent practices through earnings management so that the reports presented look attractive to stakeholders. The purpose of this study was to analyze the factors in the occurrence of financial statement fraud with the perspective of the fraud hexagon theory proposed by Vousinas (2017) consisting of six indicators, namely pressure, opportunity, rationalization, capability, arrogance and collusion. The six indicators cannot be measured directly so they are proxied through the variables of financial stability, ineffective monitoring, auditor switch, change of director, frequency number of CEO's picture and political connections. The population of this study consists of all financial companies that were listed on the Indonesia Stock Exchange between 2018–2020. The sampling method used was purposive sampling technique  and obtained a sample of 43 companies with 129 data. The type of data used is secondary data from annual companies report.       The results of this study show that financial stability and auditor switch have a significant positive effect on financial statement fraud. Meanwhile, the frequency number of CEO's picture has a significant negative effect on financial statement fraud. Ineffective monitoring, change of directors, and political connections variables do not affect on financial statement fraud.
PENGARUH SOLVABILITAS, PROFITABILITAS, UKURAN PERUSAHAAN, UMUR PERUSAHAAN, KOMITE AUDIT, OPINI AUDIT, DAN REPUTASI KAP TERHADAP AUDIT REPORT LAG Dwi Prasetyo; Abdul Rohman
Diponegoro Journal of Accounting Volume 11, Nomor 3, Tahun 2022
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Abstract

This study aims to test the effect of solvency, profitability, firm size, firm age, audit committee, audit opinion, and KAP reputation on audit report lag. In this study, solvency, profitability, firm size, firm age, audit committee, audit opinion, and KAP reputation variables act as independent variables, besides the dependent variable used is audit report lag.The sample in this study is manufacturing and service companies listed on the IDX in 2019-2020 with a total sample of 498 samples. The sample selection is based on the purposive sampling method with the criteria and requirements determined by the researcher. The analytical method used in this research is multiple linear regression analysis.The results of the study explain that simultaneously all independent variables namely solvency, profitability, company size, company age, audit committee, audit opinion, and KAP reputation affect the delay in audit reports. Partially, the results of the study explain that solvency has a positive and significant impact on the audit report lag. Profitability, firm size, firm age, and KAP reputation have a significant negative effect on audit report lag. Meanwhile, the audit committee and audit opinion have a negative but not significant effect on the delay in the audit report.
EFISIENSI MODAL INTELEKTUAL DAN NILAI BUKU PERUSAHAAN (Studi Empiris pada Perusahaan yang Terdaftar di BEI Tahun 2011-2020) Sita Kusuma Nugrahaeni; Muchamad Syafruddin
Diponegoro Journal of Accounting Volume 11, Nomor 3, Tahun 2022
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Abstract

This study aims to examine the effect of intellectual capital performance on the book value of companies listed on the Indonesia Stock Exchange in 2016-2020. This study uses the dependent variable Economic Value Added (EVA) and Free Cash Flow (FCF), the independent variable Intellectual Capital. The population used in this study are companies listed on the Indonesia Stock Exchange in 2011-2020. By using purposive sampling in sample selection, 220 research samples were obtained for 5 consecutive years (2016-2020). Testing the hypothesis of this study using multiple regression analysis method. The findings of this study reveal that intellectual capital performance has a positive and significant effect on Economic Value Added (EVA) and intellectual capital performance has a positive and significant effect on Free Cash Flow (FCF).
PENGARUH ELEMEN-ELEMEN FRAUD PENTAGON TERHADAP KECURANGAN PELAPORAN KEUANGAN BUMN LISTING DI BURSA EFEK INDONESIA TAHUN 2016-2020 Imam Akram Rizqi; Agus Purwanto
Diponegoro Journal of Accounting Volume 11, Nomor 3, Tahun 2022
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Abstract

This study aims to examine the effect of the elements contained in the fraud pentagon, namely pressure, opportunity, rationalization, competence, and arrogance on fraudulent financial reporting. Fraudulent financial reporting measured by the F-score. Pressure is proxied by financial targets. Opportunity is proxied by ineffective monitoring. Rationalization is proxied by auditor change. Competence is proxied by change of director. Arrogance is proxied by political connections.The data used in this study are secondary data obtained from the financial statements and annual reports of State-Owned Enterprises listed on the Indonesia Stock Exchange (IDX) for the 2016-2020 period. The number of samples used is 105 samples from 21 companies selected through purposive sampling technique. The data analysis method used in this study is multiple linear regression analysis.The results show that pressure has a positive and significant effect on fraudulent financial reporting. While opportunity, rationalization, competence and arrogance have no effect on fraudulent financial reporting.
PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN DAN TATA KELOLA PERUSAHAAN SEBAGAI PEMODERASI HUBUNGAN PENGHINDARAN PAJAK TERHADAP NILAI PERUSAHAAN (Studi Empiris pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia pada tahun 2018-2020) Nela Mukti Sari; Wahyu Meiranto
Diponegoro Journal of Accounting Volume 11, Nomor 3, Tahun 2022
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This study aims to examine how the effect of corporate governance and corporate social responsibility as moderators on tax avoidance on firm value. Corporate governance and corporate social responsibility play a role as moderate variables, each measured by the ICG (Index of Corporate Governance) and GRI Standart (Standart Global Reporting Initiative) proxy. Tax avoidance which acts as an independent variable measured by CUETR proxy (Current Effective Tax Rate). Firm value acts as the dependent variable measured using Tobin’s q.The population consist of manufacturing companies listed on the Indonesia Stock Exchange during 2018-2020. Samples are selected using purposive sampling method and acquired 228 companies during 3 years. Testing the sample using multiple linear regression with SPSS.The results of this study indicate that tax avoidance has an affect the creation of firm value. also corporate social responsibility has an influence on the relationship between tax avoidance and firm value but, for Corporate governance has no effect on the relationship between tax avoidance and firm value.
PENGARUH FAKTOR INTERNAL DAN EKSTERNAL PERUSAHAAN TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN Herfin Angelina; Abdul Rohman
Diponegoro Journal of Accounting Volume 11, Nomor 3, Tahun 2022
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The purpose of this research is to examine going concern audit opinion affected liquidity, leverage, effectiveness of the audit committee, audit tenure, audit delay and opinion shopping to going concern audit opinion on banking industries. Variables used in the examination are liquidity, leverage, effectiveness of the audit committee, audit tenure, audit delay and opinion shopping as the independent variables, also going concern audit opinion as the dependent variable. This research used manufacturing companies during the 2018-2020 with a total sample size of 129 samples. Sampling based on a purposive sampling method that follows certain criteria(s). Logistic regression analysis is the analysis method used in this research. The results of this study indicates that leverage and audit delay have a positive significant effect on going concern audit opinion. Effectiveness of the audit committee has a negative and significant effect on going concern audit opinion. Liquidity, audit tenure and opinion shopping have no on going concern audit opinion.

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