cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
-
Contact Email
-
Phone
-
Journal Mail Official
-
Editorial Address
-
Location
Kota semarang,
Jawa tengah
INDONESIA
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
 1   2   3   4   5 
Search results for , issue "Volume 12, Nomor 3, Tahun 2023" : 44 Documents clear
PENGARUH POLITICAL CONNECTION DAN MULTIPLE DIRECTORSHIPS TERHADAP EARNINGS MANAGEMENT (Studi pada Perusahaan Konsumsi yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2021) Arif Nugraha; Zulaikha Zulaikha
Diponegoro Journal of Accounting Volume 12, Nomor 3, Tahun 2023
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to empirically analyze the impact of political connections and multiple directorships on earnings management practices within Indonesian manufacturing companies. Earnings management is a crucial aspect of financial reporting that reflects the effectiveness of corporate governance. Its importance has been underscored by numerous cases demonstrating its potential to distort financial reports, lead to inefficient resource allocation, incite interest conflicts, and attract regulatory sanctions, thus threatening corporate sustainability. Despite the wealth of research on earnings management, the topics of political connections and multiple directorships have received less attention.Indonesia, as a developing country with a complex political system, provides an intriguing context for this study. Several cases, such as Enron, WorldCom, and Bank Century, have shown how political connections can influence earnings management practices and, consequently, corporate sustainability. Similarly, multiple directorships have been linked to corporate governance failures. Yet, the relationship between these factors and earnings management remains inconsistently explored in the literature. This study aims to fill this gap by investigating the influence of political connections and multiple directorships on earnings management using a sample of 38 consumer goods sub- sector companies listed on the Indonesia Stock Exchange from 2019 to 2021. The research employs a quantitative methodology, using secondary data gathered from the Indonesia Stock Exchange and annual company reports. Earnings management was calculated using the Modified Jones Model. The data were analyzed using multiple linear regression with SPSS version 25.The primary findings indicate a positive and significant influence of political connections on earnings management, suggesting companies with political ties tend to engage more aggressively in earnings management practices. However, multiple directorships did not significantly affect earnings management. This research recommends tighter oversight and regulations for politically connected companies and greater transparency in financial disclosures. Further research is encouraged to identify additional factors contributing to earnings management variations.
PENGARUH TANGGUNG JAWAB SOSIAL DAN TATA KELOLA PERUSAHAAN TERHADAP KINERJA KEUANGAN PERUSAHAAN DENGAN MANAJEMEN LABA SEBAGAI VAIRABEL MEDIASI Mohammad Fadhly Azzuhry; Andrian Budi Prasetyo
Diponegoro Journal of Accounting Volume 12, Nomor 3, Tahun 2023
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The writing of this scientific paper aims to examine the Effect of Corporate Social Responsibility and Corporate Governance on Financial Performance with Earnings Management as a Mediating Variable listed on the Indonesia Stock Exchange (IDX) in 2021. 140 samples of manufacturing companies were used in this study. The GRI Standard Index is used in this study to measure the corporate social responsibility index. Corporate governance mechanisms are reflected through the proportion of independent commissioners, constitutional ownership, and audit quality. For earnings management, using a Jones (1991) model developed by Dechow et al. (1995) for the measurement of discretionary accruals. The company's financial performance is reflected through Earnings per Shares (EPS), Return on Assets (RoA), and TOBIN's Q. This research uses Partial Least Squares-SEM (PLS-SEM) for data analysis methods..The findings of this study are corporate social responsibility has a positive and significant effect on the company's financial performance. Corporate social responsibility has no significant effect on earnings management. Earnings management as a mediating variable in this study does not have a significant relationship with financial performance, and cannot mediate the effect of corporate social responsibility on the company's financial performance. Corporate governance in this study cannot affect the company's financial performance, and earnings management cannot mediate the effect of the relationship between corporate governance and the company's financial performance.
PENGARUH KEPEMILIKAN INSTITUSIONAL DAN VARIABEL KINERJA KEUANGAN TERHADAP LUAS PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY Meita Putri Anggi Asari; Agung Juliarto
Diponegoro Journal of Accounting Volume 12, Nomor 3, Tahun 2023
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The study aims to examine whether institutional ownership and financial performance variables have an impact on the wide disclosure of Corporate Social Responsibility on corporate basic materials. The dependent variable in this study is a wide disclosure of Corporate Social Responsibility measured using the dummy variable.Independent variable in this study is institutional ownership, leverage, liquidity, and profitability.The study has a population of 95 basic materials companies registered in the period 2020-2021, While the sample has been used by 24 companies for two years, The number of samples used in this study was 48 observations.The study uses secondary data from the financial reports of the company’s basic materials listed on the Indonesian stock exchange for 2020-2021.The research hypothesis testing is performed using double linear regression analysis and SPSS 23 software.This study results statistics shows that institutional ownership having influence positively and significantly to wide disclosure of corporate social responsibility, leverage to have the positive but not significant to wide disclosure of corporate social responsibility, liquidity having influence positively and significantly to wide disclosure of corporate social responsibility, and profitability  have the negative and significantly to wide disclosure of Corporate Social Responsibility
PENGARUH PENERAPAN STANDAR AKUNTANSI PEMERINTAH DAN PENERAPAN GOOD GOVERNANCE AND CLEAN GOVERNMENT TERHADAP KUALITAS LAPORAN KEUANGAN (Studi Kasus pada Pemerintah Kabupaten Rembang) Rosa Maisyaroh; Haryanto Haryanto
Diponegoro Journal of Accounting Volume 12, Nomor 3, Tahun 2023
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The samples in this study were heads of SKPD offices/agencies, secretaries of SKPD offices/agencies, and employees in the financial sector/treasurers at agencies/SKPDs throughout Rembang Regency. The sample is based on purposive sampling method. The samples obtained were 117 respondents. The research method used is hypothesis testing research using the SPSS 27 software test tools. The results show that the statement of government accounting standards has a significant effect on the quality of financial reports. This is also the same as the second variable that Good Governance and Clean Government also affects the quality of financial reports to obtain a positive and significant value. As well as the application of government accounting standards, Good Governance and Clean Government affect the quality of financial reports to obtain a positive and significant value.
PENERAPAN MODEL UTAUT 2 TERHADAP NIAT PENGGUNAAN ELECTRONIC PAYMENT SHOPEEPAY DI KOTA SEMARANG Fani Audriyani; Wahyu Meiranto
Diponegoro Journal of Accounting Volume 12, Nomor 3, Tahun 2023
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to analyze several factors that influence behavioral intentions to use ShopeePay in Semarang. The study was carried out using the Unified Theory of Acceptance and Use of Technology (UTAUT) 2 model proposed by Venkatesh et al. (2012). The UTAUT 2 model is comprised of seven factors, namely performance expectancy, effort expectancy, social influence, facilitating conditions, habits, hedonic motivation, and behavioral intentions to use ShopeePay. The research population consisted of active ShopeePay users in Semarang, with 100 respondents serving as a sample for testing the research model. The data was collected using an online questionnaire-assisted survey with 25 questions and analyzed using the PLS-SEM method in the SmartPLS 3 software. The findings confirmed that the four hypotheses were accepted. Performance expectancy, social influence, habits, and hedonic motivation had a significant positive effect on behavioral intention to use ShopeePay. In the meantime, effort expectancy and facilitating conditions had no effect on behavioral intentions. Furthermore, it is known that habit is the strongest predictor of behavioral intention to use ShopeePay.
PENGARUH MEKANISME INTERNAL CORPORATE GOVERNANCE TERHADAP AUDIT REPORT LAG (Studi Empiris pada Perusahaan yang Terdaftar dalam Indeks LQ-45 di Bursa Efek Indonesia tahun 2017-2021) Jennifer Claverine Pratama; Abdul Rohman
Diponegoro Journal of Accounting Volume 12, Nomor 3, Tahun 2023
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to examine the effect of the characteristics of the internal corporate governance mechanisms such as audit committee size, audit committee expertise, number of audit committee meetings, board of commissioner’s size, and number of board of commissioners meeting on audit report lag in companies listed on the LQ-45 index. The sample used in this research is a company listed on the LQ-45 index on the Indonesia stock exchange for 2017-2021 with a total sample of 125 samples. The sample selection was based on the use of purposive sampling method with criteria and conditions determined by the researcher. The analytical method used in this research is multiple linear regression analysis method. The results of this study found that audit committee expertise has a positive and significant effect on audit report lag. Meanwhile, the size of the board of commissioners and the number of board of commissioners meeting have a negative and significant effect on audit report lag. However, it was found that the size of the audit committee and the number of audit committee meetings had a negative but not have a significant effect to audit report lag.
PENGARUH CORPORATE GOVERNANCE TERHADAP FINANCIAL DISTRESS (Studi Empiris pada Perusahaan Subsektor Transportasi yang Terdaftar di BEI Tahun 2018-2021) Vivi Mardahlia; Imam Ghozali
Diponegoro Journal of Accounting Volume 12, Nomor 3, Tahun 2023
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to examine the effect of good corporate governance (GCG) on financial distress. The independent variables in this study are gender diversity on board, institutional ownership, managerial ownership, proportion of independent commissioners, number of directors, and audit committee size. The dependent variable used in this study was financial distress. This study uses secondary data from the financial statements of companies listed on the Indonesia Stock Exchange. The purposive sampling method was used in this research so that 114 samples were obtained from transportation sector companies that published their financial statements in 2018-2021. This study used logistic regression analysis method to test Good Corporate Governance for financial distress. The results showed that gender diversity on board, institutional ownership, and proportion of independent commissioners had a negative influence on financial distress. Meanwhile, managerial ownership, number of directors, and audit committee size do not have a significant effect on financial distress.
KUALITAS DAN SKILL IT PADA AUDITOR INTERNAL: SYSTEMATIC LITERATURE REVIEW Erika Fara Rosadina; Totok Dewayanto
Diponegoro Journal of Accounting Volume 12, Nomor 3, Tahun 2023
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The objective of this research is to investigate the Quality and IT Skills in Internal Auditing. This study also aims to indentify the diversity of outcomes in terms of recommendations and contributions. This research utilized the Systematic Literature Review (SLR) method to analyze and identify various articles published in academic journals indexed in Scopus. Spanning from 2020 to 2022. The focus of the review was on articles discussing internal audit in retaion to quality and IT Skills. The SLR method was employed to identify researchers recomendations, and the limitation of the published studies. The analysis results indicate that academic studies emphasize the importance of Quality and IT Skills in supporting the Internal Audit Process. By enchancing the Quality and IT Skills, it is possible to improve performance and facilitate the completion of tasks. Additionally, it can lead to producting of higher-quality reports. Furthermore, the findings suggest that improving Quality and IT Skills has an impact on a company’s internal controls, making it easier for company to implements improvements and enchancements in its internal control systems. This, in turn, can attract investor interest and be beneficial for the company, it also helps in improving the finansial performance of the company. Moreover, the study reveals that enhancing Quality and IT Skills has a positive influence on auditors as its can affect their emotional intelligence, enabling them to perform their tasks more effectively and efficiently, consequently, research focusing on the Quality and IT Skills in Internal Auditing holds significant appeal for further studies. The findings of this study are expected to provide benefits to auditors, companies utilizing internal and external auditors, by recommending improvements in the quality and IT Skills required for the Internal Audit Process.
FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP ISLAMIC SOCIAL REPORTING PADA PERUSAHAAN CONSUMER NON-CYCLICALS YANG TERDAFTAR DI INDEKS SAHAM SYARIAH INDONESIA TAHUN 2019-2021 Asfa Haimana Faisyar; Adityawarman Adityawarman
Diponegoro Journal of Accounting Volume 12, Nomor 3, Tahun 2023
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to examine various factor that may affect  Islamic Social Reporting (ISR). Specifically, four factors are chosen as the independent variables, namely firm size, profitability, firm age, and independent commissioner. ISR as the  dependent variable of this study is measured by ISR Index using content analysis method. The population of this study are consumer non-cyclical  companies registered at Indeks Saham Syariah Indonesia (ISSI) from 2019 to 2021. The total sample obtained is 26 companies that is determined using purposive sampling method with numerous criteria. The analytical method used for this study is multiple linear regression.The result of this study indicates that firm size, profitability, and firm age have a significant positive influence on ISR. Meanwhile, independent commissioner has no significant effect on ISR.
PENGARUH PROFITABILITAS, LIKUIDITAS, LEVERAGE, GROWTH, DAN FIRM SIZE TERHADAP KEBIJAKAN DIVIDEN PADA PERUSAHAAN MANUFAKTURDI BURSA EFEK INDONESIA Herlian Rizki Widyatama; Totok Dewayanto
Diponegoro Journal of Accounting Volume 12, Nomor 3, Tahun 2023
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Company can provide dividends that are large enough so that it will generate interest in the holders of investors to want to invest in the company. Investors prefer companies that can pay large dividends to companies that pay small dividends, andthere are even a few companies that don't pay dividends at all. This dividend distribution policyis affected by Profitability or Return On Assets (ROA), debt policy, free cash flow, and company growth. Factors that influence the provision of dividends at this writing are return on assets (profitability), current ratio (liquidity),debt to equity ratio (leverage), growth (growth), and company size (firm size). Purpose of this study was to test empirically whether profitability, current ratio, leverage, growth, firm size affect dividend policy in manufacturing companies on the Indonesia Stock Exchange partially or simultaneously (together). Population that was used as the object of observation was 110 manufacturing companies on the Indonesia Stock Exchange in the 2016-2020 period.

Page 2 of 5 | Total Record : 44

 1   2   3   4   5 

Filter by Year

2023 2023


Reset
Filter By Issues
All Issue Volume 13, Nomor 3, Tahun 2024 Volume 13, Nomor 2, Tahun 2024 Volume 13, Nomor 1, Tahun 2024 Volume 12, Nomor 4, Tahun 2023 Volume 12, Nomor 3, Tahun 2023 Volume 12, Nomor 2, Tahun 2023 Volume 12, Nomor 1, Tahun 2023 Volume 11, Nomor 4, Tahun 2022 Volume 11, Nomor 3, Tahun 2022 Volume 11, Nomor 2, Tahun 2022 Volume 11, Nomor 1, Tahun 2022 Volume 10, Nomor 4, Tahun 2021 Volume 10, Nomor 3, Tahun 2021 Volume 10, Nomor 2, Tahun 2021 Volume 10, Nomor 1, Tahun 2021 Volume 9, Nomor 4, Tahun 2020 Volume 9, Nomor 3, Tahun 2020 Volume 9, Nomor 2, Tahun 2020 Volume 9, Nomor 1, Tahun 2020 Volume 8, Nomor 4, Tahun 2019 Volume 8, Nomor 3, Tahun 2019 Volume 8, Nomor 2, Tahun 2019 Volume 8, Nomor 1, Tahun 2019 Volume 7, Nomor 4, Tahun 2018 Volume 7, Nomor 3, Tahun 2018 Volume 7, Nomor 1, Tahun 2018 Volume 6, Nomor 4, Tahun 2017 Volume 6, Nomor 3, Tahun 2017 Volume 6, Nomor 2, Tahun 2017 Volume 6, Nomor 1, Tahun 2017 Volume 5, Nomor 4, Tahun 2016 Volume 5, Nomor 3, Tahun 2016 Volume 5, Nomor 2, Tahun 2016 Volume 4, Nomor 4, Tahun 2015 Volume 4, Nomor 3, Tahun 2015 Volume 4, Nomor 2, Tahun 2015 Volume 4, Nomor 1, Tahun 2015 Volume 3, Nomor 4, Tahun 2014 Volume 3, Nomor 3, Tahun 2014 Volume 3, Nomor 2, Tahun 2014 Volume 3, Nomor 1, Tahun 2014 Volume 2, Nomor 4, Tahun 2013 Volume 2, Nomor 3, Tahun 2013 Volume 2, Nomor 2, Tahun 2013 Volume 2, Nomor 1, Tahun 2013 Volume 1, Nomor 1, Tahun 2012 More Issue