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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 44 Documents
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Search results for , issue "Volume 12, Nomor 3, Tahun 2023" : 44 Documents clear
PENGARUH STRUKTUR KEPEMILIKAN TERHADAP FINANCIAL CONSTRAINTS Irny Astuti Amalia; Fuad Fuad
Diponegoro Journal of Accounting Volume 12, Nomor 3, Tahun 2023
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the effect of ownership structure on the financial constraints of non-financial companies listed on the Kompas 100 Index in 2012-2021. This study uses financial constraints with the calculation of the KZ index as the dependent variable, and managerial ownership, institutional ownership, foreign ownership, Blockholder ownership, concentrated ownership as independent variables, as well as leverage, ROA, current ratio, size, dividend payout, Tobin’s Q as variables control.The population of this study is non-financial companies listed on the Kompas 100 Index for 2012-2021 using a purposive sampling method, resulting in 541 research samples using an unbalanced panel data model. Generalized Least Squares (GLS) are used to test the hypothesis of this study.The findings from this study prove that Blockholder ownership variables are found to be significantly negatively related to financial constraints; managerial ownership, institutional ownership, foreign ownership, and concentrated ownership are not significant to financial constraints through the KZ proxy. While the research findings with the SA index as a proxy, the concentrated ownership variable was found to be significantly negatively related to financial constraints; managerial ownership, institutional ownership, foreign ownership, and Blockholder ownership are not significant to financial constraints.
ANALISIS PENGARUH INSENTIF PAJAK TERHADAP KINERJA DAN NILAI PERUSAHAAN (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2021) Raya Rosita Dewi; Abdul Rohman
Diponegoro Journal of Accounting Volume 12, Nomor 3, Tahun 2023
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this study is to find empirical evidence on whether the tax incentive policy in the form of a reduction in corporate tax rates in response to the Covid-19 pandemic affects firm performance and value and whether firm performance affects firm value. The dependent variables of this study include company performance in the form of return on assets (ROA) and company value in the form of Tobin's Q, while the independent variables include tax incentives as measured by tax planning and company performance in the measure of return on assets (ROA). The research population used is manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2018-2021. The research sample was selected using purposive sampling method so as to get a total of 324 samples from the 4-year research period. The type of data in this study is quantitative data sourced from secondary data. The hypothesis testing method in this study was carried out using the paired sample t-test and multiple regression analysis. The findings of this study indicate that tax incentives have a positive effect on firm performance and firm value. Meanwhile, firm performance has a negative effect on firm value.
SYSTEMATIC LITERATURE REVIEW : DAMPAK TEKNOLOGI BIG DATA ANALYTICS DALAM MENDETEKSI FRAUD PADA BIDANG AUDIT Andra Domaro Saragih; Totok Dewayanto
Diponegoro Journal of Accounting Volume 12, Nomor 3, Tahun 2023
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to analyze previous research on the impact of adopting big data analytics technology in detecting fraud in the audit field. This study also perpetuates empirical research related to BDA and finds out the differences, so that this research can serve as a guide for future empirical studies.This research uses the systematic literature review (SLR) method to analyze various articles published on the Scopus database with a range of publication years from 2019 to 2023. The article screening process was carried out by referring to the Preferred Reporting Items for Systematic Reviews and Meta-analyses (PRISMA) reporting guidelines. Twenty articles were obtained which will be synthesized to answer the research questions.The results of the analysis in this study state the conclusion that technological developments have had a positive impact on the audit profession, the environment and efficiency and optimization of performance processes. The adoption of big data analytics technology can assist auditors in fraud detection efforts. One way that can be done is by integrating BDA in forensic accounting. Global technological innovation factors generally encourage audit firms to adopt BDA technology. However, factors such as size, quality of human resources, scope of operations, international affiliations and technological capabilities of the firm determine the level of adoption of big data analytics technology.
A SYSTEMATIC LITERATURE REVIEW : NONFINANCIAL DRIVERS PADA INTEGRATED REPORTING Lissa Damayanti; Totok Dewayanto
Diponegoro Journal of Accounting Volume 12, Nomor 3, Tahun 2023
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this study is to examine and find out what nonfinancial drivers variables affect integrated reporting. This study uses the systematic literature review (SLR) method to analyze various published journals in academic journals published in 2016 to 2022 taken from the Scopus web using predetermined search strings. Of the 20 articles used as research data downloaded from Scopus subscribed to Diponegoro University, then selected through the PRISMA method so that only 17 articles will be reviewed further. The results of the analysis found that nonfinancial drivers in the form of technology, namely social media, XBRL, the internet and green innovation reporting affect integrated reporting. Other nonfinancial drivers in the form of assurance, CSR assurance, external assurance, GCG disclosure, ISO 56002-2019 adoption, extinction accounting, integrated thinking, social, labor, environment, risk, voluntary disclosure, management commitment, regulatory enforcement, R&D investment, patents ad licenses developed by the organization, innovation, implementation of organizational strategy, investment in ERP,  hardware investment, organizational structure, ability to act remotely, technical competence of the organization’s board and fiscal council, safe working environment for the performance of professional activities, professional development policy, social inclusion policy, incentive and compensation, advertising management program for the company’s products and services, engagement programs aimed at customer loyalty and satisfaction, brand recognition and value reputation, dialogue with stakeholders, development of local infrastructure promoting the social issue of the surroundings, collaboration in business and research, relationship with suppliers, preservation of climate and environmental policies, climatic and environmental indicators, and environmental provisions also affect integrated reporting.
PENGARUH KEBERAGAMAN DEWAN KOMISARIS TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (Studi Empiris pada Top 50 Perusahaan dengan Kapitalisasi Pasar Terbesar yang Terdaftar di BEI tahun 2016-2018) Asma Muthiah Syahidah; Dwi Ratmono
Diponegoro Journal of Accounting Volume 12, Nomor 3, Tahun 2023
Publisher : Diponegoro Journal of Accounting

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This study aims to examine the effect of board of commissioner diversity on corporate social responsibility disclosure. The dependent variable that used in this study is corporate social responsibility disclosure. The proportion of independent commissioner, tenure of the board of commissioners, female commissioner, and the proportion of former director in the board of commissioners are used as independent variables. The sample in this study consists of 84 companies that listed on Indonesia Stock Exchange in the period 2016-2018. This study used secondary data and selected by using purposive sampling method. The technique of analysis used for examining the hypothesis is multiple regression analysis panel data. The empirical results of this study show that female commissioner has positive influence on corporate social responsibility disclosure. While the proportion of independent commissioner, tenure of the board of commissioners, and the proportion of former director in the board of commissioners do not have influence on corporate social responsibility disclosure.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI DIVIDEND POLICY (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2017 – 2021) Putri Sinta Syarif Syarif; Mutiara Tresna Parasetya
Diponegoro Journal of Accounting Volume 12, Nomor 3, Tahun 2023
Publisher : Diponegoro Journal of Accounting

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Abstract

           This research is motivated by the importance of dividend policy for investors in making investment decisions. In addition, there are differences in approach in previous studies regarding the factors that influence dividend policy in manufacturing companies. This study aims to identify the factors that influence the dividend policy in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period of 2017-2021. The factors examined include liquidity, leverage, profitability, collateralizable assets, and growth in net assets. This study uses agency theory to generate testable hypotheses. Testing these hypotheses is expected to provide empirical findings.            This study uses secondary data from 195 manufacturing companies listed on the Indonesia Stock Exchange during the 2017-2021 period. The purposive sampling method is applied in this study, and the sample chosen includes 44 manufacturing companies. Furthermore, the analysis method used in this study is multiple linear regression.            The results of this study indicate that leverage and growth in net assets have a significant negative influence on dividend policy. Meanwhile, profitability and collateralizable assets have a significant positive influence on dividend policy. On the other hand, liquidity shows a positive but insignificant influence on the dividend policy.
Auditor’s Reputation, Auditor’s Industry Specialization and Audit Report Lag: Testing the Role of Audit Committee as Moderating Variable (Empirical Study on Manufacturing Companies Listed on the IDX in 2019 and 2020) Jihan Afifah; Anis Chariri
Diponegoro Journal of Accounting Volume 12, Nomor 3, Tahun 2023
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this research is to examine the influence of auditor reputation and auditor industry specialization on audit report lag, using the audit committee as a moderating variable. The dependent variable in this study is audit report lag. The independent variables in this study are auditor reputation and auditor industry specialization. In addition, this study uses the audit committee as a moderating variable.  The study population consists of manufacturing companies listed on the Indonesian stock exchange in 2019 and 2020. The data was analyzed using descriptive statistical analysis and regression analysis with the SPSS 25 program.  The findings show that, auditor reputation and auditor industry specialization have a significant impact on audit report lag. This research also shows that audit committees can moderate the relationship between auditor reputation and audit report lag, but it does not prove that audit committees can moderate the relationship between auditor industry specialization and audit report lag.
PENGARUH STRUKTUR KEPEMILIKAN TERHADAP FINANCIAL CONSTRAINTS Irny Astuti Amalia; Fuad Fuad
Diponegoro Journal of Accounting Volume 12, Nomor 3, Tahun 2023
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the effect of ownership structure on the financial constraints of non-financial companies listed on the Kompas 100 Index in 2012-2021. This study uses financial constraints with the calculation of the KZ index as the dependent variable, and managerial ownership, institutional ownership, foreign ownership, blockholder ownership, concentrated ownership as independent variables, as well as leverage, ROA, current ratio, size, dividend payout, Tobin’s Q as variables control.The population of this study is non-financial companies listed on the Kompas 100 Index for 2012-2021 using a purposive sampling method, resulting in 541 research samples using an unbalanced panel data model. Generalized Least Squares (GLS) are used to test the hypothesis of this study.The findings from this study prove that blockholder ownership variables are found to be significantly negatively related to financial constraints; managerial ownership, institutional ownership, foreign ownership, and concentrated ownership are not significant to financial constraints through the KZ proxy. While the research findings with the SA index as a proxy, the concentrated ownership variable was found to be significantly negatively related to financial constraints; managerial ownership, institutional ownership, foreign ownership, and blockholder ownership are not significant to financial constraints.
PENGARUH KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2019 – 2021) Vania Yuliana Indarto; Agus Purwanto
Diponegoro Journal of Accounting Volume 12, Nomor 3, Tahun 2023
Publisher : Diponegoro Journal of Accounting

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Abstract

This research aims to analyze and obtain empirical evidence on the influence of financial performance, consisting of financial leverage, financial distress, earning management, and dividend policy on firm value in manufacturing companies listed on the Indonesia Stock Exchange with good corporate governance as a moderating variable during the period 2019-2021.This study utilizes secondary data with a population size of 195 manufacturing companies listed on the Indonesia Stock Exchange during the period of 2019-2021. The sampling method used in this research is purposive sampling, where the sample consists of 38 manufacturing companies based on researcher-defined criteria. The analysis method employed in this research is moderated regression analysis (MRA).The results of this study indicate that financial leverage has a positive effect on firm value, financial distress has a negative effect on firm value, earning management does not have a significant effect on firm value, and dividend policy has a positive effect on firm value. However, good corporate governance represented by independent commissioners does not moderate the relationships between financial leverage and firm value, financial distress and firm value, earning management and firm value, and dividend policy and firm value.
ANALISIS PENGARUH FRAUD HEXAGON TERHADAP FRAUDULENT FINANCIAL REPORTING MENGGUNAKAN METODE BENEISH M-SCORE (Studi Empiris pada Sektor Industri Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2021) Dhanka Brianta Ginting; Daljono Daljono
Diponegoro Journal of Accounting Volume 12, Nomor 3, Tahun 2023
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Abstract

This research aims to analyze and examine the effect of the fraud hexagon theory which is classified by financial target, financial stability, external pressure, ineffective monitoring, change in auditor, change in director, arrogance, and political connection on fraudulent financial reporting as measured using Beneish M-Score method. The research is based on various previous results, the phenomenon of fraudulent financial reporting, and a limited number of studies related to the fraud hexagon theory. The population in this study are companies that are listed in the consumer goods industry sector on the Indonesia Stock Exchange. The research sample was sorted based on several predetermined criteria using the purposive sampling method at 49 companies over a period of 3 years from 2019 to 2021. The research used quantitative methods and logistic regression analysis methods with the help of Eviews 10. The results of the research show that external pressure and change in auditor have a positive effect on fraudulent financial reporting, while financial target has a negative effect on fraudulent financial reporting. Meanwhile, financial stability, ineffective monitoring, change in director, arrogance, and political connection have no effect on fraudulent financial reporting.

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