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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 TEKANAN, PELUANG, RASIONALISASI, DAN KAPABILITAS TERHADAP KEMUNGKINAN KECURANGAN LAPORAN KEUANGAN: STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI PERIODE 2016-2020 Zahra Rohadotul Aisy Solikhin; Mutiara Tresna Parasetya
Diponegoro Journal of Accounting Volume 12, Nomor 1, Tahun 2023
Publisher : Diponegoro Journal of Accounting

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Abstract

Fraudulent financial statement is a fraudulent scheme in the form of deliberate misstatements by eliminating material information in the organization's financial statements. Fraudulent financial statement occurs due to several factors, one of which is explained in the diamond fraud theory proposed by Wolfe and Hermanson (2004), namely pressure, opportunity, rationalization, and capability. This study aims to analyze the influence of elements of diamond fraud theory, represented into financial stability, external pressures, financial targets, industry nature, monitoring effectiveness, turnover of external auditors, and change of directors, on the possibility of fraudulent financial statement. The samples used in this study consisted of 465 samples from 93 manufacturing companies listed on the IDX during the 2016-2020 period. The research method used is a quantitative method using secondary data. The analysis technique used is multiple linear regression analysis using the help of SPSS version 25. The results showed that financial stability as measured by ACHANGE, external pressures measured by leverage ratios, financial targets measured by ROA, as well as the nature of the industry as measured by the ratio of receivables to sales, have a positive coefficient and affect significantly the possibility of fraudulent financial statement, while the effectiveness of monitoring as measured by BDOUT, turnover of external auditors, and changes of directors has  The coefficient is positive and does not significantly affect the likelihood of fraudulent financial statement.
IMPLEMENTASI AKUNTANSI AKRESI PADA ASET BIOLOGIS DENGAN PENDEKATAN NILAI WAJAR DAN BIAYA PADA PETERNAKAN BRAWIJAYA FARM Akbar Masnur Achmad Al -W; Shiddiq Nur Rahardjo
Diponegoro Journal of Accounting Volume 12, Nomor 1, Tahun 2023
Publisher : Diponegoro Journal of Accounting

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Abstract

Companies engaged in agriculture have their own characteristics in their business financial reporting when compared to companies engaged in sectors other than agriculture, because agricultural companies have fundamental differences in the types of assets managed. Agricultural companies manage biological assets that undergo natural biological growth or transformation. This study was conducted with the aim of describing and analyzing the measurement of biological assets using the fair value approach and the cost approach at Brawijaya Farm with reference to IAS 41 or the standard applicable in Indonesia, namely PSAK 69 on agriculture with the concept of accretion. Accretion occurs when there is an increase in value caused by the process of growth and development of biological assets. In the accretion concept, revenue will be recognized along with the growth of biological assets. This study uses descriptive qualitative research methods, because this research is to describe and describe an event as it is. Descriptive qualitative research is research that aims to understand a phenomenon about what is being experienced by research subjects such as behavior, perception, action, and motivation, by means of descriptions of information data in the form of words and sentences, in a special natural context with using various scientific methods. The results of this study indicate that Brawijaya Farm has not recorded according to Financial Accounting Standards but in practice in the field there is some conformity with accounting standards that regulate agricultural business such as IAS 41 or PSAK 69 for example on pricing biological assets. according to its fair value. Regarding the accretion concept, Brawijaya Farm has capitalized all costs into its biological assets, this is in accordance with the accretion concept where costs incurred in connection with biological assets are capitalized into the value of biological assets.
PENGARUH KOMPARABILITAS LAPORAN KEUANGAN, KUALITAS PENGUNGKAPAN, DAN KENDALA PEMBIAYAAN TERHADAP KEPEMILIKAN KAS PERUSAHAAN Ziana Trifinta Rizqiani; 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 financial statement comparability as a qualitative feature of financial reporting on cash holdings and the mediating role of disclosure quality and financing constraints. The population in this study were manufacturing companies listed on the Indonesia Stock Exchange from 2017 to 2020. The research sample was 280 companies. This research used multiple regression in analyzing the data. The results show that financial reporting comparability has a significant negative effect on corporate cash holdings. The results also show that disclosure quality and financing constraints have mediating role in the relationship between accounting comparability and cash holdings.
FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY SECARA ONLINE (Studi Empiris pada Perusahaan Sektor Keuangan tahun 2020 di BEI) Amelia Savitri; 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 corporate governance mechanisms on disclosure of corporate social responsibility on company websites for companies engaged in the finance sector in Indonesia. This research refers to research conducted by Matuszak and Różańska (2019). Based on signal theory, the influence of corporate governance mechanisms on disclosure of corporate social responsibility has a positive influence. The research was conducted by taking a sample of 85 companies engaged in the finance sector. This research was taken using purposive sampling method and tested using multiple regression analysis method, classical assumption test and fit and goodness test. The results of the study show that company size has a positive effect on disclosure of corporate social responsibility. Meanwhile, profitability, leverage, and public ownership structure have absolutely no effect on the disclosure of corporate social responsibility.
PENGARUH TINGKAT KESEHATAN BANK TERHADAP CORPORATE SOCIAL RESPONSIBILITY DENGAN METODE CAMELS (Studi Empiris pada Emiten Perbankan Tahun 2018-2021) Alifah Zulfa Husna Amalia; Agus Purwanto
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 how the effect of bank health level using CAMELS method on the disclosure of CSR on firm value. Bank health level play a role which acts as an independent variable measured by ROA for Capital, NPL for Asset Quality, BOPO for Management, ROA for Earnings, LDR for Liquidity, and IRR for Sensitivity to market risk. CSR disclosure acts as the dependent variable measured using FSSI proxy (Financial Service Sector Index).The population consist of banking companies listed on the Indonesia Stock Exchange during 2018-2021. Samples are selected using purposive sampling method and acquired 164 companies during 4 years. Testing the sample using multiple linear regression with SPSS.The results of this study indicate that ROA and LDR has an influence on CSR disclosure. NPL has negative effect on the relationship between bank health and CSR but, for CAR, BOPO and IRR has no effect on the relationship bank health rate and CSR.
PENGARUH ARUS KAS TERHADAP FINANCIAL DISTRESS PADA MASA SEBELUM DAN SAAT PANDEMI COVID-19 (Studi Empiris pada Sektor Industri Hotel, Restoran, dan Pariwisata di Indonesia) Purba, Mikhael Christopel; Achmad, Tarmizi
Diponegoro Journal of Accounting Volume 12, Nomor 1, Tahun 2023
Publisher : Diponegoro Journal of Accounting

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Abstract

This research is to test and analyze the effect of Operating Cash Flow, Investing Cash Flow, and Financing Cash Flow to Financial Distress. Considering the existence of this unprecedented situation is useful for understanding how influential is cash flow on financial distress. The population of this research is all hotel, restaurant and tourism sub-sector companies before and during the pandemic of Covid-19 listed in the Indonesian Stock Exchange. The sample was selected based on predetermined purposive sampling criteria on 26 companies for 4 years of observation from 2018 until 2021. This research uses data obtained from the official website of the company and the Indonesian Stock Exchange in the form of annual financial reports. This research was carried out using multiple linear regression with SPSS 21. The data analysis method used descriptive analysis, classical assumption test, and hypothesis testing.The result of the research showed that Operating Cash Flow has a negative effect on financial distress before and during the Covid-19. Investing Cash Flow has a positive effect before and during the pandemic of Covid-19. But for Financing Cash Flow it had no significant effect before and during pandemic Covid-19.
PENGARUH MANDATORY AUDITOR SWITCHING TERHADAP KUALITAS AUDIT Adzra Fajriani; Tarmizi Achmad
Diponegoro Journal of Accounting Volume 12, Nomor 1, Tahun 2023
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to test and obtain empirical evidence on the effect of mandatory auditor switching on departing and replacement partners on audit quality. The variables used in this research are dependent variables consisting of audit quality, independent variables in the form of departing partner before mandatory switching and replacement partner before mandatory switching. Company size, financial leverage, profitability, and loss as control variables. The population are all companies in the food and beverage, textile, retail, construction, and electronic & electrical devices industries on the Indonesia Stock Exchange (IDX) for the period 2018 - 2021. Discretionary accruals and the name of the audit signing partner in that year used as the dataset. The data collection technique was carried out by purposive sampling method. The analysis method used to test the research variables is multiple linear regression analysis.The results of this study indicate that mandatory auditor switching on departing partner has a positive significant effect on audit quality. However, mandatory auditor switching on replacement partner has a positive but insignificant effect on audit quality.
FAKTOR-FAKTOR YANG MEMENGARUHI PENGUNGKAPAN LAPORAN KEBERLANJUTAN (Studi Empiris pada Perusahaan yang Terdaftar pada Bursa Efek Indonesia Periode 2018 - 2020) Winda Wahyu Widowati; Siti Mutmainah
Diponegoro Journal of Accounting Volume 12, Nomor 1, Tahun 2023
Publisher : Diponegoro Journal of Accounting

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Abstract

The rapid expansion of financial markets have an impact on increased investment activities. However, it is also accompanied by the risk of difficulty in obtaining reliable and accountable informations. Therefore, the stakeholders need financial reports and sustainability reports to find determine the company's performance from economic, environmental, and social aspects.This study aims to analyze the factors that can influence the disclosure of sustainability reports. The data used in this study is secondary data in the form of annual reports and sustainability reports issued by companies listed on the Indonesia Stock Exchange (IDX). This study uses purposive sampling as the sample selection method and multiple linear regression as the analytical method. A total of 56 companies were selected as the research sample from a total population of 825 companies during 2018-2020.The results of this study show that firm size and independent commissioners have positive and significant effect on the disclosure of sustainability reports. While other factors such as profitability, leverage, firm growth, and ownership structure have no effect on the disclosure of sustainability reports.

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