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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 28 Documents
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Search results for , issue "Volume 12, Nomor 1, Tahun 2023" : 28 Documents clear
PENGARUH PENGUMUMAN KOMPONEN ARUS KAS, KEPUTUSAN PENDANAAN DAN RISIKO KESULITAN KEUANGAN TERHADAP RETURN SAHAM DENGAN MODERASI ROA (Studi Empiris pada Perusahaan Sektor Ritel yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2020) Athira Salsabila; Zulaikha Zulaikha
Diponegoro Journal of Accounting Volume 12, Nomor 1, Tahun 2023
Publisher : Diponegoro Journal of Accounting

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Abstract

This study was conducted to examine and analyze the effect of components of cash flow, funding decisions, and the risk of financial distress on stock returns with ROA moderation. This research was conducted on retail companies listed on the Indonesia Stock Exchange in the 2017-2020 period. The population in this study amounted to 20 companies. The sample selection used purposive sampling technique and obtained a sample of 15 companies, but there were outlier data so that the researchers deleted 4 companies, so that the total sample was 11 companies with a research period of 4 years so that 44 research data were obtained. This study uses the Eviews version 10 program to process the data. The hypothesis was tested using a panel data regression model with the Random Effects Model approach and testing the moderating variables using the Moderated Regression Analysis model. The results of this study indicate that the components of cash flow and funding decisions have no significant effect on stock returns, while the risk of financial distress has a negative effect on stock returns. In addition, the effect of cash flow components and funding decisions on stock returns cannot be moderated by the ROA variable, but ROA is able to moderate the effect of the risk of financial distress on stock returns.
PENGARUH ENTERPRISE RISK MANAGEMENT DISCLOSURE DAN INTELLECTUAL CAPITAL TERHADAP NILAI PERUSAHAAN (Studi Empiris pada Perusahaan Keuangan Sub Sektor Perbankan yang Terdaftar di Bursa Efek Indonesia tahun 2017 – 2020) Anindya Oryza Metana; Wahyu Meiranto
Diponegoro Journal of Accounting Volume 12, Nomor 1, Tahun 2023
Publisher : Diponegoro Journal of Accounting

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Abstract

Banking is one of the business entities that acts as an economic source, besides that the banking sector is also one of the most dynamic sectors towards change, so it really needs accuracy and timeliness. Accuracy and timeliness are also needed by the company to meet the needs of stakeholders to increase the value of the company. This study aims to examine the effect of enterprise risk management disclosures and intellectual capital on firm value.The variables used in this study are firm value as the dependent variable and disclosure of enterprise risk management and intellectual capital as independent variables. The population in this study are financial companies in the banking sub-sector that are listed on the IDX in 2017-2020. Sampling in this study used a purposive sampling method with a sample of 140 observations from a total of 184 observations. The data used in this study is secondary data in the form of the company's annual report for the 2017-2020 period. The data analysis method used is multiple linear regression analysis.The results of this study indicate that the disclosure variables of enterprise risk management and intellectual capital have a significant effect on firm value.
PENGARUH KEAHLIAN KEUANGAN KOMITE AUDIT DAN MANAJEMEN LABA TERHADAP AUDIT REPORT LAG Aan Andrianingsih; Andrian Budi Prasetyo
Diponegoro Journal of Accounting Volume 12, Nomor 1, Tahun 2023
Publisher : Diponegoro Journal of Accounting

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Abstract

Audit report lag is important because it can affect the timeliness of accounting information used by internal and external users for their decision making. This is the motivation for this research to be conducted, so this study aims to distinguish the effect of audit committee financial expertise and earnings management on audit report lag. The dependent variable in this study is audit report lag and there are two independent variables in this study, namely the financial expertise of the audit committee and earnings management. Financial expertise is measured by the proportion of the number of audit committee members who have a background or experience in accounting or finance. Earnings management is measured by Discretionary Accrual with the additional variable Return on Assets (ROA). Audit report lag is measured by the number of days between the end of the fiscal year and the audit report signature date (natural log).This research is quantitative research. The population in this study are mining companies listed on the Indonesia Stock Exchange from 2017 to 2021. Sampling used a purposive sampling technique. The number of samples used was 184 (one hundred and eighty-four). The data collection method in this study is collection. The data analysis technique used in this study is descriptive statistics, classic assumption test, multiple linear regression analysis using SPSS version 25.The results of this study indicate that partially (1) financial expertise has a significant negative effect on audit report lag, which means that the more audit committees with financial expertise, the shorter or decreased the audit report lag. (2) Earnings management has a negative effect on audit report lag, this means that the higher the earnings management, the lower or shorter the audit report lag. Then simultaneously the expertise of the financial audit committee and earnings management both have a significant effect on the delay in the audit report.
THE ROLE OF INTERNAL AUDITORS IN FRAUD PREVENTION AND DETECTION: EMPIRICAL FINDINGS FROM GENERAL BANKING Rhayhan Prianbudi Lukman; Anis Chariri
Diponegoro Journal of Accounting Volume 12, Nomor 1, Tahun 2023
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this research is to investigate the role of internal auditors in fraud prevention and fraud detection at banks general banking sector. The independent variable in this study is the role of the internal auditor (X) with fraud prevention (Y1) and fraud detection (Y2) as the dependent variable.This research uses primary data with questionnaires as research instruments which are distributed to 80 internal auditors at general banking sector. Of the total respondents, there were 78 respondents completed and returned the questionnaire and were used as samples in this study. SPSS version 25 is used to analyze the data. The results of the analysis of this study indicate that the role of internal auditors has a significant effect on fraud prevention and fraud detection at general banking sector. This is evident from the magnitude of the significance value of the two dependent variables, which means that the greater the role of internal auditors can increase fraud prevention and fraud detection efforts at general banking sectors.
PENGARUH CEO OVERCONFIDENCE DAN INVESTOR INSTITUSIONAL TERHADAP RISIKO PERUSAHAAN Ernawati Ernawati; Faisal Faisal
Diponegoro Journal of Accounting Volume 12, Nomor 1, Tahun 2023
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the effect of CEO overconfidence and institutional investors on company's risk. The population in this study were non-financial companies listed on the Indonesia Stock Exchange in 2016. Based on the sampling process, the total sample used in this study amounted to 263 companies. Data analysis was performed using SPSS 21 software. The analysis performed included descriptive analysis, classical assumption test, ordinary least square, and Moderated Regression Analysis. The results show that CEO overconfidence has not affect  company's risk. Also, institutional investors, both active and passive, have not reduce company risk.
PENGARUH CORPORATE SOCIAL RESPONSIBILITY, CORPORATE GOVERNANCE, DAN PROFITABILITAS TERHADAP KUALITAS PELAPORAN KEUANGAN (Studi Empiris pada Perusahaan Sektor Energi dan Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2020) Bima Adhitya Nugroho; Darsono Darsono
Diponegoro Journal of Accounting Volume 12, Nomor 1, Tahun 2023
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to find empirical evidence regarding to the effect of corporate social responsibility disclosure, institutional ownership structure, profitability, audit quality, and audit committee independence on the quality of financial reporting proxied by value relevance, so that it can have implications for investors to find out relevant accounting information and transparency in financial reports.The data are collected by documentation method. The research sample is energy and mining sector companies that listed on the Indonesia Stock Exchange in 2018-2020. The number of samples that meet the requirements and after eliminating outlier data in this study is 151 firm-years. The data analysis technique used is multiple linear regression.The results showed that the disclosure of corporate social responsibility and institutional ownership structure have a positive effect on the quality of financial reporting, while profitability, audit quality, and audit committee independence have no effect.
PENGARUH KINERJA KEUANGAN DAN KARAKTERISTIK DEWAN TERHADAP PENGUNGKAPAN KARBON (Studi Empiris Pada Perusahaan Sektor Non Finansial yang terdaftar di Bursa Efek Indonesia (BEI) 2018-2020) Elga Pinka Arwangga; Surya Raharja
Diponegoro Journal of Accounting Volume 12, Nomor 1, Tahun 2023
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Abstract

This study aims to determine the effect of profitability, growth, leverage, board size, board gender, and board independent disclosure of emission carbon in non-financial companies listed on the Indonesia Stock Exchange (IDX).  This research uses a quantitative method. The sample used in this study is a non-financial company listed on the Indonesia Stock Exchange in 2018- 2020. The samples of this study used a purposive sampling method. The number of samples in this research are 127 taken from 39 companies.Data analysis uses multiple linear regression. The result of this analysis prove that profitability , board size, board gender, and board independent does not affect the disclosure of emission carbon. However, growth and leverage has a significant effect on the disclosure of emission carbon.
PENGARUH FINANCIAL LEVERAGE, LIKUIDITAS, UKURAN PERUSAHAAN, DAN ARUS KAS BEBAS TERHADAP KINERJA KEUANGAN PADA MASA PANDEMI COVID 19 (Studi empiris pada Perusahaan Sektor Infrastruktur, Utilitas, dan Transportasi yang Terdaftar di Bursa Efek Indonesia periode 2020 – 2021) Muhammad Faizal Muttaqin; Agustinus Santosa Adiwibowo
Diponegoro Journal of Accounting Volume 12, Nomor 1, Tahun 2023
Publisher : Diponegoro Journal of Accounting

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This study aims to examine the effect of financial leverage, liquidity, firm size, and free cash flow on financial performance. The independent variables in this study are financial leverage, liquidity, firm size, and free cash flow. The dependent variable in this study is financial performance.This study uses secondary data obtained from annual reports and financial statements of companies in the infrastructure, utilities, and transportation sectors on the Indonesia Stock Exchange. The method of determining the sample using purposive sampling method. The sample used is the infrastructure, utility, and transportation sector companies listed on the Indonesia Stock Exchange from 2020 - 2021 based on predetermined criteria. The number of samples used is 126 samples. The analytical method used in this study is multiple regression analysis using the IBM SPSS 26 program.The results of this study indicate that financial leverage has a negative effect on financial performance, while liquidity does not significantly affect financial performance. The results of further research indicate that firm size and free cash flow have a positive effect on financial performance.
PENGARUH STRUKTUR MODAL, KEPEMILIKAN INSTITUSIONAL, DAN KINERJA KEUANGAN TERHADAP RETURN SAHAM (Kajian pada Perusahaan Properti dan Real Estate yang Tercatat di BEI Pada 2020 - 2021) Faishal Rasyid Muzakki; Zulaikha Zulaikha
Diponegoro Journal of Accounting Volume 12, Nomor 1, Tahun 2023
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This study aims to empirically examine the effects of capital structure, institutional ownership, and financial performance on the stock return of listed property and real estate firms in the Indonesia Stock Exchange for 2020 – 2021. In this study, capital structure is proxied by the Debt-to-Equity ratio; the financial performance is proxied by the Return Equity (ROE), dan stock return is capital gain/loss in ten trading days after the financial statement release. We used multiple regression methods to analyze the data. The results show that institutional ownership and financial performance significantly affect stock returns. In contrast, the capital structure does not. Institutional ownership negatively affects stock returns, while financial performance has positive effects.
PENGARUH PEMANFAATAN TEKNOLOGI INFORMASI, KOMPLEKSITAS PEMERINTAH DAERAH DAN TINDAK LANJUT REKOMENDASI HASIL PEMERIKSAAN BPK TERHADAP TEMUAN KELEMAHAN PENGENDALIAN INTERN PEMERINTAH DAERAH (Studi Empiris Pemerintah Daerah Kabupaten/Kota di Provinsi Jawa Tengah) Fatin Riski Amalia; Agus Purwanto
Diponegoro Journal of Accounting Volume 12, Nomor 1, Tahun 2023
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This study aims to examine and obtain empirical evidence on the effect of the use of information technology, the complexity of the local government and the follow-up recommendations of audit results of the BPK on the findings of weaknesses in the internal control of district or city local governments in Central Java.The data population uses the district or city government in Central Java Province. The sample selection method using the purposive sampling method obtained as many as 117 samples with data sources from LHP on LKPD for data on findings of internal control weaknesses, the number of SKPD obtained from LHP on LKPD, SPBE values for data from KemenPAN-RB, e-government values from Diskominfo and TLRHP from BPK RI TLRHP report. Hypothesis testing was carried out using multiple linear regression analysis.The results obtained in this study indicate that the use of information technology and follow-up on the recommendations of audit results affect on the findings of weaknesses in the internal control of district or city local governments in Central Java Province. Meanwhile, the complexity of the local government does not influence the findings of weaknesses in the internal control of district or city local governments in Central Java Province.

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