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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
PENERAPAN ARTIFICIAL INTELLIGENCE, MACHINE LEARNING DAN DEEP LEARNING PADA KURIKULUM AKUNTANSI - A SYSTEMATIC LITERATURE REVIEW Kesia Athania Purba; Totok Dewayanto
Diponegoro Journal of Accounting Volume 12, Nomor 3, Tahun 2023
Publisher : Diponegoro Journal of Accounting

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Abstract

This research aims to determine the importance of implementing artificial intelligence, machine learning and deep learning in accounting curriculum in accounting education institutions based on published research articles. This research also aims to explore the gaps in science to develop future academic studies. This research uses the systematic literature review (SLR) method to analyze various articles published in academic journals indexed in Scopus published in 2020 to 2023. Articles were filtered using the specified keywords obtained from various top-ranked journals so that twenty articles were reviewed. The SLR method was used to examine the topic/theme, results, methodology, recommendations and limitations of the published articles. The results of the analysis provide evidence that accounting education institutions need to keep up with the latest developments in digital technology so that the future accountants produced have good technological skills. In line with the possible changes in accounting skills needed in the future, accountants must try to deal with the changes brought by technology. New technologies such as artificial intelligence, machine learning and deep learning should be adopted to maximize the opportunities that will be obtained in the coming years. The findings are expected to provide substantial benefits to educational institutions in adapting the accounting curriculum to digital developments to produce accounting graduates who are able to compete in the labor market.
IDENTIFIKASI SOCIAL CAPITAL DALAM UPAYA OPTIMALISASI PENDAPATAN ZAKAT Monika Guswila Sari; Warsito Kawedar
Diponegoro Journal of Accounting Volume 12, Nomor 3, Tahun 2023
Publisher : Diponegoro Journal of Accounting

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Abstract

This study focused on the social capital of the National Amil Zakat Agency in an effort to optimize zakat income and find out how the environmental, social and organizational governance are. This research is expected to provide useful information for the community and for the National Amil Zakat Agency (BAZNAS) Semarang City. The research method used in this study is a qualitative approach. The data used are primary data obtained directly from the results of in depth semi-structured interviews with informants who are representatives of each element of the Semarang City BAZNAS functionaries, donors (muzaki) and beneficiaries (mustahik). The results showed that BAZNAS Semarang City has a solid social capital, judging from the three dimensions that build it, namely the cognitive dimension, the relational dimension, and the structural dimension. BAZNAS Semarang City has built trust, cooperation, norms, values and a positive attitude. Able to utilize good communication and information with external and internal parties. Have a well-managed separation of functions, and operational activities that are in accordance with regulated regulations. The social capital built by BAZNAS Semarang City is effective in optimizing zakat fund income as seen from the growth every year. The suggestion of this research is the need for support from the Semarang City government by providing clearer and binding rules regarding the uniformity of zakat payments from government employees to the Semarang City BAZNAS so that the zakat funds collected can be more optimal.
PENGARUH RELGIUSITAS, TEKANAN, KESEMPATAN DAN RASIONALISASI TERHADAP TINDAKAN KECURANGAN (Studi pada Aparatur Sipil Negara di Sekretariat Daerah Kabupaten Semarang) Putri Ayu Noviyanti; Adityawarman Adityawarman
Diponegoro Journal of Accounting Volume 12, Nomor 3, Tahun 2023
Publisher : Diponegoro Journal of Accounting

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Abstract

Fraud is an intentional act that is consciously carried out to gain profit. Fraud can result in both material and non-material losses to the organization. Therefore, organizations need to know the causes of employees committing fraud so that preventive measures can be taken to minimize these actions. The purpose of this research is to examine the causes of fraudulent acts using the viewpoints of religiosity, pressure, opportunity, and rationalization. The sample used in this study was 103 respondents from the State Civil Apparatus who worked at the Regional Secretariat of Semarang Regency. The data used are primary data with data collection methods, namely direct distribution of questionnaires as measured by a Likert scale. Hypothesis testing was carried out using multiple linear regression analysis using IBM SPSS version 26 software. The results of this study indicate that religiosity, pressure, and rationalization have a positive and significant effect on fraudulent acts, but opportunity does not influence fraudulent acts.
PENGARUH PENGENDALIAN INTERNAL, WHISTLEBLOWING, DAN ETHICAL LEADERSHIP TERHADAP PENCEGAHAN FRAUD (STUDI EMPIRIS PADA KANTOR PERWAKILAN BPKP JAWA TENGAH) Hasna Syafira; Anis Chariri
Diponegoro Journal of Accounting Volume 12, Nomor 3, Tahun 2023
Publisher : Diponegoro Journal of Accounting

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Abstract

This research was conducted in order to examine various factors that influence fraud prevention in public sector organizations, in this case organizational factors consisting of internal control, whistleblowing, and ethical leadership. The three organizational factors are related to each element contained in the fraud triangle theory. The data used in this research are primary data obtained using the survey method by distributing questionnaires to employees of Representative Office of Financial and Development Supervisory Agency in Central Java. Respondents were asked to provide their perceptions of the statement in the questionnaire which were described on a scale of 1 (one) to 5 (five). The data is then processed using multiple linear regression in order to obtain final conclusions from predetermined hypotheses. This study shows that internal control, whistleblowing, and ethical leadership significantly influence fraud prevention. Through these results it can be concluded that all organizational factors tested in this study are in accordance with all elements stated in the fraud triangle theory.
PENGARUH PENDAPATAN ASLI DAERAH, DANA TRANSFER, LAIN-LAIN PENDAPATAN DAERAH YANG SAH TERHADAP BELANJA DAERAH (Studi pada Pemerintah Kabupaten/Kota di Provinsi Jawa Tengah Tahun 2017-2020) Faizah Nikmatur Rohmah; Shiddiq Nur Rahardjo
Diponegoro Journal of Accounting Volume 12, Nomor 3, Tahun 2023
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to determine the effect of Regional Tax, Regional Retribution, General Allocation Fund, Specific Allocation Fund, and Other Lawful Local Revenue on Regional Expenditure in District/City Governments in Central Java Province. Regional Expenditure has the role of running the government system, namely increasing the welfare of the community as a form of good governance..The population of this study are districts/cities in Central Java province. This study uses multiple linear regression analysis using data obtained from the Audited Regional Government Financial Statements (LKPD) in the form of Regional Revenue and Expenditure Budget Realization Reports (LRA APBD) which have been audited in Regencies and Cities in Central Java Province in 2017 -2020. The results of simultaneous research on Regional Tax, Regional Retribution, General Allocation Fund, Specific Allocation Fund, and Other Lawful Local Revenue have affect Regional Expenditures. The results of the study partially show that regional tax, general allocation fund, and specificl allocation fund have an effect on regional expendictures. Regional Retribution and Other Lawful Local Revenue do not affect  Regional Expenditure
PENGARUH SOLVABILITAS, PROFITABILITAS, UKURAN PERUSAHAAN, AUDIT TENURE DAN REPUTASI KAP TERHADAP AUDIT REPORT LAG Muhammad Daffa Dewanto; Darsono Darsono
Diponegoro Journal of Accounting Volume 12, Nomor 3, Tahun 2023
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Abstract

             This study aims to examine the effect of solvency, profitability, firm size, audit tenure, and KAP reputation on audit report lag in manufacturing companies listed on the Indonesia Stock Exchange from 2020 to 2021.            This research used manufacturing companies during the 2020-2021 with a total sample of 327 samples. Sampling based on a purposive sampling method that follows certain criteria(s). The analytical method used in this research is multiple linear regression analysis.            The results of this study show that solvency has a positive and significant impact on the audit report lag. Profitability and firm size have a significant negative effect on audit report lag. Meanwhile, the effect of audit tenure and KAP reputation are not significant on the audit report lag.
ANALISIS METODE UTAUT2 UNTUK MENJELASKAN PERILAKU KONSUMEN DALAM MENGGUNAKAN E-COMMERCE DI KALANGAN MAHASISWA AKUNTANSI UNIVERSITAS DIPONEGORO Arista Kusumaningrum; Wahyu Meiranto
Diponegoro Journal of Accounting Volume 12, Nomor 3, Tahun 2023
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Theory of Planned Behavior (TPB), a consumer psychology technique proposed by Ajzen, is the consumer theory utilized in this study. A theory known as the Theory of Planned Behavior is predicated on the idea that an individual will act appropriately. In the Theory of Planned Behavior, attitudes toward behavior, subjective norms, and encountered behavioral controls are the three factors that influence behavioral intentions.In addition to TPB, the purpose of this study—also known as a case study—is to investigate how accounting students at Diponegoro University's consumer behavior when using e-commerce is explained by the factors in the UTAUT2 theory. In order to determine what factors influence behavioral intention and use behavioral in e-commerce technology, this study examines several variables in the UTAUT2 theory, including performance expectancy, effort expectancy, social influence, facilitating condition, hedonic motivation, and habit.The population of this quantitative study is Diponegoro University students using the Shopee application at the Faculty of Economics and Business. The entire questionnaire was completed by 109 people who used the Google form that was posted online and shared on social media. In this study, Partial Least Squares was used to analyze the data.This study's findings that students' behavioral intentions to use e-commerce are influenced by business expectations, performance expectations, and habits In addition, use behavioral are influenced by facilitating condition, habit, and behavioral intention. It has been demonstrated that other factors, such as hedonic motivation, facilitating condition, and social influence, have no effect on behavioral intentions to use e-commerce
PENGARUH DEWAN DIREKSI, DEWAN KOMISARIS, KOMISARIS INDEPENDEN, KOMITE AUDIT, KEPEMILIKAN MANAJERIAL, DAN KEPEMILIKAN INSTITUSIONAL TERHADAP KINERJA KEUANGAN Aisyah Yuliyanti; Nur Cahyonowati
Diponegoro Journal of Accounting Volume 12, Nomor 3, Tahun 2023
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This study aims to examine the effect of good corporate governance (GCG) on the financial performance of manufacturing companies. The variables used in this study are independent variables consisting of the board of directors, board of commissioners, independent commissioners, audit committee, managerial ownership, and institutional ownership, as well as the dependent variable in the form of financial performance proxied by Return On Assets (ROA).The study population is the entire manufacturing companies listed on the Indonesia Stock Exchange during 2018-2021. Using the purposive sampling technique, 146 enterprises were obtained as the sample. Hypothesis testing was conducted a multiple linear regression analysis with SPSS version 23 program help.The results of this study show that the board of directors, board of commissioners, managerial ownership, and institutional ownership have a negative and insignificant effect on financial performance. Independent commissioners have a positive and significant effect on financial performance. While the audit committee has a positive but insignificant effect on financial performance.
PENGARUH UKURAN PERUSAHAAN, FINANCIAL DISTRESS, DAN REPUTASI KAP TERHADAP AUDIT REPORT LAG Laudza Indra Perdana; Herry Laksito
Diponegoro Journal of Accounting Volume 12, Nomor 3, Tahun 2023
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Abstract

This research was conducted with the aim of examining the effect of firm size, financial distress, and KAP reputation against audit report lag. The variable used in this study are firm size, financial distress, KAP reputation as an independent variable as well as the dependent variable used is audit report lag.The sample chosen in this study is a registered service sector company listing on IDX in 2020-2021 with a total sample of 520 samples. Selection of the sample to be used using purposive sampling approach with the criteria and requirement determined by the researcher. The hypothesis analysis used by researchers in testing the hypothesis is multiple linier regression analysis.The result of the study found that all variables, firm size, financial distress, and KAP reputation simultaneously affect the dependent variable audit report lag. When review partially, the variables firm size, financial distress and KAP reputation simultaneously have a negative and significant effect on variables audit report lag.
ANALISIS PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP FINANCIAL STATEMENT FRAUD (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2019- 2021) Murran Afif Wahyudi; Totok Dewayanto
Diponegoro Journal of Accounting Volume 12, Nomor 3, Tahun 2023
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This study aims to obtain empirical evidence and to analyze the effect of Good Corporate Governance’s mechanism such as board size of commissioners, board composition of independent commissioners, audit committee meeting, board of commisioners meeting, and managerial ownership on likelihood of financial statement fraud. The sampling method used in this study is purposive sampling method. Data collected from annual report. The data then analized using logistics regression analysi. The results of analysis this study indicate that board size of commissioners, composition of independent commissioners and managerial ownership have a significant negative effect on likelihood of financial statement fraud. While board of commisioners meeting have a significant positive effect and managerial ownership have no significant effect on likelihood of financial statement fraud.

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