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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
ANALISIS PENGARUH FDR, PEMBIAYAAN MURABAHAH, DAN NPF TERHADAP PROFITABILITAS (ROA) PADA BANK UMUM SYARIAH (Studi Empiris Bank Umum Syariah di Indonesia Periode 2017-2020) M. Ihsan Atthaariq; Adityawarman Adityawarman
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 Finance to Deposit Ratio, murabahah financing, and Non Performing financing on the profitability (ROA) of Islamic Commercial Banks in Indonesia (case study of Islamic Commercial Banks in Indonesia in 2017-2020). The dependent variable used in this study is Return On Assets, while the independent variables of this study are Finance to deposit ratio, murabaha financing, and non-Performing Finance.The sample used in this study is Islamic Commercial Banks in Indonesia registered with the financial services authority (OJK) in 2017-2020 with predetermined criteria or samples taken using purposive sampling. The method of analysis in this study using panel data regression analysis.The results of this study indicate that there is a negative and significant effect of FDR, a positive and insignificant effect of murabahah financing, as well as a negative and significant effect of NPF on ROA of Islamic commercial banks in Indonesia in 2017-2020.
PENGARUH STRUKTUR DEWAN DAN STRUKTUR KEPEMILIKAN TERHADAP KINERJA KEUANGAN PERUSAHAAN Rifka Eka Ramadhani; Mutiara Tresna Parasetya
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 board structure and ownership structure on the company's financial performance. This research focuses on the financial performance of manufacturing companies because the financial performance of manufacturers, namely the return on equity in the company sector has decreased ROE from 2019 to 2020. The independent variables are the board of directors, board of commissioners, managerial ownership, institutional ownership, and cost of ownership (dividends). Meanwhile, the dependent variable is the financial performance by measuring Return on Equity (ROE). The population and sample in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) for 2018-2021. Samples were taken using a purposive sampling method with predetermined criteria or conditions. The samples obtained from manufacturing companies are 539 companies. This study uses multiple linear regression analysis. The results of research using multiple regression analysis show that the board of commissioners and the cost of ownership (dividend policy) have a positive and significant effect on the company's financial performance, while the board of directors, managerial and institutional ownership have no effect towards the company's financial performance.
PENGARUH TRANSPARANSI, AKUNTABILITAS DAN FAIRNESS LAPORAN KEUANGAN PEMERINTAH DAERAH (LKPD) TERHADAP PENCEGAHAN KORUPSI PEMERINTAH DAERAH (Studi Empiris pada Pemerintah Daerah di Pulau Jawa) Lailatul Khikmah; Agus Purwanto
Diponegoro Journal of Accounting Volume 12, Nomor 1, Tahun 2023
Publisher : Diponegoro Journal of Accounting

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This study aims to test and analyze empirically the effect of transparency, accountability, and fairness of local government financial reports (LKPD) on the prevention of local government corruption. This research was conducted because it saw the provision of an unqualified opinion (WTP) by the Supreme Audit Agency (BPK) which showed a better presentation of local government financial statements (LKPD) but cases of corruption in local governments continued to increase.This research was conducted by quantitative analysis method with data collection method conducted with secondary data. The source of transparency data is obtained from the website of each Regency/City Government in Java Island in the last three years. Accountability data is obtained from the follow-up data on Audit Results Recommendations (TLRHP) published by BPK RI. Fairness data is obtained from opinions issued by the BPK RI Representatives of each region through inspection reports (LHP). Prevention of local government corruption is obtained based on corruption cases from 2018 to 2020 which have permanent legal force and are not allegations of corruption obtained from the Indonesian KPK. The sample in this study is the same as the population that has been determined by criteria (purposive sampling), so this research can be said to be a census. A total of 357 samples were analyzed using multiple regression analysis with the help of SPSS.The results of this study indicate that the variables of transparency, accountability, and fairness have a negative effect on preventing corruption in local government. So, transparency, accountability and fairness have not been able to become a factor in preventing local government corruption.
PENGARUH PERSAINGAN PASAR PRODUK DAN TATA KELOLA PERUSAHAAN TERHADAP KINERJA PERUSAHAAN YANG DIMODERASI OLEH KEPEMILIKAN SAHAM PEMERINTAH Ilham Budi Hutomo Adji; Rr. Karlina Aprilia Kusumadewi
Diponegoro Journal of Accounting Volume 12, Nomor 1, Tahun 2023
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this study is to examine the relationship of product market competition and corporate governance on firm performance with the impact of the presence of state ownership. The dependent variable that used in this study is firm performance. Product market competition (PMC) and corporate governance used as independent variable. Furthermore, this study used state ownership as a moderating variable.The sample in this study consists of 132 banking 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 product market competition (PMC) has negative influence on firm performance. This study also show that corporate governance has positive impact on firm performance. Lastly, this study found that product market competition (PMC) has positive influence towards firm performance moderated by state ownership.
ANALISIS PENGARUH TATA KELOLA PERUSAHAAN TERHADAP KONSERVATISME AKUNTANSI PERUSAHAAN (Studi Pada Perusahaan Consumer Goods Industry yang Terdaftar di BEI Tahun 2017-2019) Agung Maulana Erick Ghifari Samosir; Paulus Th. Basuki Hadiprajitno
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 corporate governance on the company's accounting conservatism as assessed from board of commissioner size, board of commissioner independency, board of commissioner expertise, and big 4 auditor reputation.     The population in this study are consumer goods industry companies listed on the Indonesia Stock Exchange in 2017-2019. The sample in this study was selected by purposive sampling method. In this study there will be 33 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 board of commissioner size and expertise do not have a significant effect on accounting conservatism in the consumer goods industry companies in Indonesia. Meanwhile, the board of commissioner independency and big 4 auditor reputation have a significant effect on accounting conservatism in consumer goods industry companies in Indonesia.
PENGARUH PENGUNGKAPAN SUKARELA MANAJEMEN RISIKO NON-KEUANGAN TERHADAP NILAI PERUSAHAAN (Studi Empiris pada Perusahaan Sektor Energy yang Terdaftar di Bursa Efek Indonesia pada Tahun 2020) Yosua Andhar; Paulus Th. Basuki Hadiprajitno
Diponegoro Journal of Accounting Volume 12, Nomor 1, Tahun 2023
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This study aims to examine the effect of voluntary risk management disclosure on firm value in the Energy sector listed on the Indonesia Stock Exchange (IDX) for the 2020 period. In addition, this study also examines more complete and broad disclosures from companies are able to minimize information asymmetry for investors in making investment decisions. Based on signal theory, which is related to information asymmetry, companies that disclose more information will have high firm value as well.                                                                                                                       The population in this study were companies in the Energy sector for the 2019 period with a total sample of 60 out of 67 populations listed on the Indonesia Stock Exchange (IDX). This study uses multiple regression analysis as an analytical tool.                                                                             The results showed that the voluntary disclosure of strategic risk management and information technology processing risk management had a positive and significant effect on firm value. Meanwhile, voluntary disclosure of operating risk management, integrity risk management and empowerment risk management has no effect on firm value. Based on these results, it can be said that wider voluntary risk management disclosure of strategic risk management and information technology processing risk management will increase the value of the company in the investor's perspective, while the ineffectiveness of voluntary disclosure of operating risk management, integrity risk management and empowerment risk management may be influenced by several other factors.
ANALISIS RELEVANSI NILAI ATAS LABA AKUNTANSI, NILAI BUKU EKUITAS, ASET KEUANGAN, DAN LIABILITAS KEUANGAN TERHADAP HARGA SAHAM PADA PERUSAHAAN INDEKS LQ45 Dava Rahma Satria Wibawa; Shiddiq Nur Rahardjo
Diponegoro Journal of Accounting Volume 12, Nomor 1, Tahun 2023
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This study aims to analyze the value relevance of earnings, equity book value, financial assets, and financial liabilities to stock prices in LQ45 Index companies on the Indonesia Stock Exchange from 2017 to 2020. The measurement model in this study uses the Ohlson (1995) price model to see the effect of earnings, book value of equity, financial assets, and financial liabilities to stock prices. This study uses 30 LQ45 Index companies on the Indonesia Stock Exchange which had been selected using the purposive sampling method. The type of data used in this study is secondary data that can be accessed through the websites of the Indonesia Stock Exchange, Stockbit, and Yahoo Finance. Based on the results of the tests, earnings measured with the earnings per share (EPS) ratio and book value measured with the book value per share ratio (BVPS) have proven to have a positive and significant effect on stock prices. Meanwhile, financial assets and financial liabilities proved to be insignificant to the stock prices of LQ45 Index companies from 2017 to 2020. So it can be concluded that earnings and book value have value relevance because they contain information needed by investors in investment decision.
PENGARUH FIRM PERFORMANCE TERHADAP SUSTAINABLE PERFORMANCE DENGAN SUSTAINABILITY REPORT SEBAGAI VARIABEL MEDIASI (Studi Empiris Perusahaan yang terdaftar di Bursa Efek Indonesia tahun 2017-2020) Muhammad Fawwaz Arkaan; Rr. Karlina Aprilia Kusumadewi
Diponegoro Journal of Accounting Volume 12, Nomor 1, Tahun 2023
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The purpose of this research is to examine the effect of firm performance on sustainable performance with a sustainability report as a mediating variable on Indonesian companies. The independent variable used in the test is firm performance which is measured using ROA and sustainable performance as the dependent variable is proxied using the ESG Score, and sustainability report as a mediating variable.This research used companies listed on the Indonesia Stock Exchange in 2017-2020 with a total sample of 201 samples. Sampling was based on a purposive sampling method that followed certain criteria. This research used companies listed on the Indonesia Stock Exchange in 2017-2020 with a total sample of 201 samples. Sampling was based on a purposive sampling method that followed certain criteria. Path analysis method is used in this study by using 2 equations, logistic regression and multiple regression.The results of this study indicates that firm performance has a positive effect on sustainable performance. Firm performance has a negative effect on the sustainability report. Sustainability report has a positive effect on sustainable performance. Simultaneously the firm performance variable has a positive effect on sustainable performance through the mediation variable of the sustainability report. Sustainability reports can mediate the effect of firm performance on sustainable performance.
PENGARUH MANAJEMEN LABA TERHADAP PENGHINDARAN PAJAK YANG DIMODERASI OLEH PERTUMBUHAN PENJUALAN Nia Febriyanti; Faisal Faisal
Diponegoro Journal of Accounting Volume 12, Nomor 1, Tahun 2023
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This study aims to examine the effect of tax avoidance on the earnings management which moderated by sales growth. The independent variable in this study is earnings management. The dependent variable in this study is tax avoidance and the moderating variable is sales growth. Control variables in this study are firm size, leverage, return on asset, growth potential, asset tangibility, liquidity, and age. The population in this study was listed manufacturing company in Indonesia Stock Exchange (IDX) within the year of 2017-2020. The purposive sampling method was used in this study. The total sample was used in this study 236 observations, which came from 59 companies. The hypothesis was tested by Moderated Regression Analysis. The conclusion from the results show that earnings management has a positive significant effect on tax avoidance. Moreover, sales growth moderated the relationship between earnings management on tax avoidance. In addition, control variables from leverage, growth potential, asset tangibility, liquidity has a positive significant on tax avoidance. Meanwhile, firm size and profitability has a negative significant on tax avoidance.
PENGARUH MANAJEMEN LABA, KARAKTERISTIK DEWAN KOMISARIS, KOMITE AUDIT DAN MEDIA EXPOSURE TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2018 – 2020) Adela iga Fapila; Zulaikha Zulaikha
Diponegoro Journal of Accounting Volume 12, Nomor 1, Tahun 2023
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Companies should disclose Corporate Social Responsibility (CSR) to show their social responsibility to the community in building the company's long-term performance. Various kinds of literature explain that CSR disclosure can signal that the manufacturing company is better than other companies because it cares about social and environmental problems around the company. This study aims to analyze and find empirical evidence regarding the effect of earnings management, characteristics of the board of commissioners, audit committee, and media exposure on the disclosures of Corporate Social Responsibility (CSR).The population in this study are manufacturing sector companies listed on the Indonesia Stock Exchange (IDX) from 2018-2020. The data collection technique used is purposive sampling, with a total sample of 58 manufacturing companies with an observation of 3 periods to obtain a total number of observations of 174 data. We tested the Hypothesis using the multiple regression analysis methods with SPSS 25.The results showed that the size of the board of commissioners, the board of commissioners meeting, the size of the audit committee, and the media exposure significantly affected the disclosures of Corporate Social Responsibility (CSR). Meanwhile, earnings management and the size of the independent board of commissioners have no significant effect on the disclosures of Corporate Social Responsibility (CSR).

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