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
ANALISIS IMPLEMENTASI SISTEM INFORMASI DENGAN METODE UTAUT TERHADAP HARAPAN KINERJA (Studi Empiris Penggunaan Single Sign ON pada Mahasiswa FEB UNDIP) Yaumil Fath; Shiddiq Nur Rahardjo
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 validate empirically about e-learning which is the context in this research is the use of SSO for students of Faculty of Economics and Business Diponegoro University using UTAUT model. Dependent variabel in this research are use that proxied by perceived usefulness and perceived ease of use, for intervening variabel using attitude towards using and behavioural intentions, Independent variabel using are performance expectancy, effort expectancy, social influence, and facilitating conditions. Sampel selection technique uses purposive sampling and simple random sampling. Path anlysis methods are use to test the hypothesis research. Research findings that effort expectancy has positive significant to attitude towards use and behavioural intentions. Social influence has positive significant to behavioural intentions. Behavioural intentions has positive significant to SSO use. variable of behavioral intention successfully mediates performance expectations on the use of SSO.
PENGARUH ENVIRONMENTAL, SOCIAL, AND GOVERNANCE DISCLOSURE TERHADAP NILAI PERUSAHAAN DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI (Studi Empiris Perusahaan Non-Keuangan di Bursa Efek Indonesia Tahun 2019-2021) Ryan Edriansyah Adhi; Nur Cahyonowati
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 environmental, social, and governance disclosure on firm value in non-financial companies in 2019-2021. Variable used in the examination are environmental, social, and governance disclosure as independent variable, firm value as dependent variable, and firm size as moderating variable. Research population is all non-financial companies listed on Indonesia Stock Exchange (IDX) in 2019-2021. The sampling techniques used purposive sampling and resulting 127 samples. The data analysis method used is moderation regression analysis method with SPSS 26 software. The result of this study shows that environmental, social, and governance disclosure has a significant positive effect on firm value. Firm size has a positive effect on firm value. Meanwhile, firm size can strengthen the relationship between environmental, social, and governance disclosure on firm value.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI OPINI AUDIT GOING CONCERN (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2017 – 2021) Tamara Purnama T Sitanggang; Mutiara Tresna Parasetya
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 and describe the effect of Profitability, Liquidity, Leverage, Company Size, Audit Quality, and Audit Lag on Going concern Audit Opinions in Manufacturing Companies listed on the Indonesia Stock Exchange for the period 2017 – 2021. One of the issues in Indonesia that is related with a going concern opinion, namely one of the transportation companies in Indonesia which received an unqualified opinion by the auditing KAP, but later went bankrupt. The opinion received should indicate that the company's condition is good, but in reality the company is in a bad condition. This study uses agency theory to generate the hypothesis to be tested. This study used a purposive sampling technique with certain criteria in sampling. According to the specified criteria, obtained 100 research samples for 5 consecutive years and used logistic regression analysis as a data analysis technique. The results of the study show that liquidity has a significant negative effect on acceptance of going concern audit opinions. Leverage and audit lag have a significant positive effect on acceptance of a going concern audit opinion. Meanwhile profitability, firm size, and audit quality have no significant effect on the acceptance of going concern audit opinion. The results obtained from the Nagelkerke R Square test were 69.6%. It can be concluded that there are 30.4% of other independent variables that influence the acceptance of going concern audit opinions, outside of the independent variables that have been tested in research.
PENGARUH PENDAPATAN ASLI DAERAH, PENDAPATAN TRANSFER, DAN LAIN-LAIN PENDAPATAN DAERAH YANG SAH TERHADAP BELANJA MODAL (Studi Pada Pemerintah se-Kabupaten/Kota Provinsi Jawa Tengah Tahun 2017-2020) Lula Salwa Dinah; Darsono Darsono
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 results of this research showed that Local Tax and General Allocation Funds had a significant positive effect of Capital Expenditures, while Regional Retribution, Special Allocation Funds, and Other Lawful Local Revenue had a significant effect on Capital Expenditures. The purpose of this research was to examine the effect of Original Local Government Revenue consisting of Local Tax, Regional Retribution, then Transfer Revenue consisting of General Allocation Funds, Special Allocation Funds, and Other Lawful Local Revenue on Capital Expenditures. This research was conducted of capital expenditure which is important because the allocation is used to support daily activities and encourage the regional economy to progress and develop. Authors used data population is from Budget Realization Report (LRA APBD) of the regional government of the regency/city of Central Java Province in 2017-2020 which has been audited by the BPK of Central Java Province.The population and sample in this research are 35 districts/cities of Central Java Province. This research uses multiple liniear regression analysis with the number of data observations is 140 data.The results of this research showed that Local Tax and General Allocation Funds had a significant positive effect of Capital Expenditures, while Regional Retribution, Special Allocation Funds, and Other Lawful Local Revenue had a significant effect on Capital Expenditures.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI TINGKAT PEMAHAMAN MAHASISWA AKUNTANSI TERHADAP MATA KULIAH SISTEM INFORMASI AKUNTANSI (Studi Pada Mahasiswa Akuntansi UNDIP) Muhammad Revo Hanifan; Paulus Theodorus Basuki Hadiprajitno
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 what factors can affect the level of understanding of accounting students in accounting information systems courses as one of the studies in accounting science.      The population in this study were accounting students at Diponegoro University who had completed accounting information systems courses. The sample in this study was selected by purposive sampling method. In this study there will be 80 accounting students at Diponegoro University who have met the predetermined criteria. The method used in conducting the analysis is multiple linear analysis.      The results of the research conducted show that the disclosure of teaching styles, learning methods, prior knowledge, critical thinking has a significant influence on the level of understanding of accounting students in accounting information systems courses. Meanwhile teacher support, student interest, and appreciation of accounting information systems do not have a significant effect on the level of understanding of accounting students in accounting information systems courses.
THE EFFECT OF ENVIRONMENTAL, SOCIAL, AND GOVERNANCE (ESG) DISCLOSURE AND ENVIRONMENTAL PERFORMANCE ON STOCK RETURN Farhan Aziz; Anis Chariri
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 examines the effect of environmental, social, and governance (ESG) disclosure and environmental performance on stock returns. Environmental, social, and governance (ESG) disclosure independent variables are projected through the ESG Disclosure Score, while environmental performance is assessed through the PROPER Rating. The dependent variable uses stock returns. The population comprises non-financial companies listed on the Indonesia Stock Exchange (IDX) during 2017-2021. The sampling technique used in this study was a purposive sampling method with specific criteria, resulting in 75 samples of non-financial companies being examined. Data analysis was performed using multiple linear regression. The analysis results show that environmental performance significantly positively affects stock returns, and environmental, social, and governance (ESG) disclosure has no significant adverse effect.
PENGARUH CORPORATE SOCIAL RESPONSIBILITY, CORPORATE GOVERNANCE, DAN KARAKTERISTIK PERUSAHAAN TERHADAP TAX AVOIDANCE (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2021) Astrid Dini Aliyani; Paulus Theodorus Basuki Hadiprajitno
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 examines the relationship between corporate social responsibility, corporate governance, and firm characteristics with the level of tax avoidance in manufacturing companies.  This study uses tax avoidance as the dependent variable and corporate social responsibility, corporate governance, and firm characteristic (capital intensity) as independent variables. Also, leverage, profitability, and firm size as control variables. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange period 2017-2021. Using purposive sampling, 85 samples were obtained for 5 consecutive years. This study uses multiple linear regression analysis to test the hypothesis. The finding from this study proves that corporate social responsibility and corporate governance have a significant negative relationship to the extent of tax avoidance. While capital intensity has no significant relationship to the extent of tax avoidance.
PENGARUH AUDIT TENURE, REPUTASI KAP, AUDIT DELAY, DAN OPINI AUDIT TAHUN SEBELUMNYA TERHADAP OPINI AUDIT GOING CONCERN Moratulus Gregorius Damor Myando; Herry Laksito
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 purpose of this research is to examine the impact of audit tenure, reputation of accountant firm, audit delay, and previous year's audit opinion influence simultaneously toward going concern audit opinion in mining company that listed on the Indonesia Stock Exchange from 2020 to 2021.             This research used mining companies during the 2020-2021 with a total 114 samples. Sampling based on a purposive sampling method that follows certain criteria(s). Statistical testing was carried out using Logistic Regression with the help of SPSS version 25 computer program.             The results of this study show that audit delay and previous year's audit opinion have positive significant effect toward going concern audit opinion, Whereas, audit tenure and reputation of accountant firm do not influence going concern audit opinion.
PENGARUH MEKANISME CORPORATE GOVERNANCE TERHADAP SUSTAINABILITY REPORTING (Studi Empiris pada Perusahaan Non-Keuangan yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2020) Annisa Sekar Pramesti Indah; Nur Cahyonowati
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 challenges faced in moving forward and achieving sustainable development goals have made sustainability reporting an increasingly relevant topic in business and academia across the world, including Indonesia especially about its participation in issuing the Financial Services Authority Regulation (POJK) Number 51/POJK.03/2017 concerning the Implementation Sustainable Finance for Financial Service Institutions, Issuers, and Public Companies. This study aims to examine and find empirical evidence regarding the influence of corporate governance mechanisms on sustainability reporting according to the perspectives of both agency theory and resource dependence theory.The population in this study is all non-financial companies listed on the Indonesia Stock Exchange (IDX) from 2018 to 2020. The purposive judgment sampling technique was employed to obtain 73 companies, yielding a total sampel of 219 firm-year observations over three years. Multiple regression analysis was selected as the method of analysis to test the hypothesis.The present study indicates that board of commissioners’ activity, board of commissioners’ training, and external audit quality have a positive influence on sustainability reporting. The other findings suggest that board of commissioners’ experience has a negative influence on sustainability reporting. Nevertheless, this study failed to find any influence of both board of commissioners’ independence and board of commissioners’ size on sustainability reporting.
DAMPAK KOMPENSASI EKSEKUTIF TERHADAP AGRESIVITAS PAJAK PERUSAHAAN DI INDONESIA (Studi Empiris pada Perusahaan yang Terdaftar di Indeks Kompas 100 BEI Tahun 2017-2021) Sekar Ayu Cahyaningtyas; Muchamad Syafruddin
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 sensitive effect on tax aggressiveness of companies listed on the Indonesia Stock Exchange in 2017-2021. The variables used in this study include the dependent variable (company tax aggressiveness), independent variable (executive compensation), moderating variable (corporate governance strength), and control variable (size, profitability, leverage, capital intensity, growth, foreign activity, R&D intensity, operating and industry volatility). The population used in this study are companies listed on the Indonesia Stock Exchange in 2017-2021. By using purposive sampling in selecting the sample, a total of 97 research samples were obtained for 5 consecutive years (2017-2021). The research hypothesis uses panel data regression analysis method. The findings from this study indicate a significant positive relationship between variable executive compensation and tax aggressiveness. This study indicate a significant negative relationship between fixed executive compensation and tax aggressiveness. The effect of the variable executive compensation on corporate tax aggressiveness show significant positive results, either with or without moderation of corporate governance strength. However, the moderating effect of corporate governance strength shows an insignificant positive result on the relationship between fixed executive compensation and corporate tax aggressiveness.

Page 3 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