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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 64 Documents
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Search results for , issue "Volume 12, Nomor 4, Tahun 2023" : 64 Documents clear
PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY, CORPORATE GOVERNANCE, DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2021) Fathia Alifia Tsabita; Marsono Marsono
Diponegoro Journal of Accounting Volume 12, Nomor 4, Tahun 2023
Publisher : Diponegoro Journal of Accounting

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Abstract

This study examines the relationship between corporate social responsibility disclosure, corporate governance disclosure, and profitability with firm value in manufacturing companies. This study uses firm value as the dependent variable and corporate social responsibility disclosure, corporate governance disclosure, and profitability as independent variables. This study also uses leverage and firm size as control variables. The population in this study are manufacturing companies listed on the Indonesian Stock Exchange within the period of 2017-2021. Using purposive sampling, 93 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 disclosure negatively affects firm value, corporate governance disclosure has positive and significant relationship on firm value, and profitability has no significant relationship on firm value.
KERAGAMAN GENDER DEWAN DIREKSI MEMODERASI PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP KINERJA KEUANGAN (Studi Kasus pada Perusahaan Non-Keuangan yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2021) Muhammad Akbar; Agung Juliarto
Diponegoro Journal of Accounting Volume 12, Nomor 4, Tahun 2023
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to analyze the effect of disclosure of corporate social responsibility on financial performance, as well as gender diversity of the board of directors as a moderating variable. The CSR disclosure variable is calculated using the ESG disclosure score issued by Bloomberg, the financial performance variable is calculated using return on assets (ROA), and the board of directors' gender diversity variable is calculated using Blau's heterogeneity index. The population in this study are non-financial companies listed on the Indonesia Stock Exchange (IDX) and the Bloomberg database during 2018-2021. The sample in this study was taken using a purposive sampling method which resulted in 59 sample companies to be studied. Data analysis was performed using Partial Least Square (PLS). This study successfully proves that CSR disclosure has a significant effect on financial performance, and proves that gender diversity of the board of directors can strengthen the influence of CSR disclosure on financial performance.
ANALISIS PENGARUH STRUKTUR KEPEMILIKAN DAN DEWAN KOMISARIS TERHADAP KINERJA PERUSAHAAN (Studi Empiris pada Perusahaan Energi yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2022) Jovan Axel; Paulus Theodorus Basuki Hadiprajitno
Diponegoro Journal of Accounting Volume 12, Nomor 4, Tahun 2023
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the effect of foreign ownership, financial company ownership, managerial ownership, board size, the proportion of independent commissioners, and the proportion of female commissioners on company performance. This research uses secondary data that comes from the financial reports of all energy sector companies listed on the Indonesia Stock Exchange (IDX) in 2020-2022. The research sample was taken by using purposive sampling method. A total of 45 companies were tested with details of 135 samples throughout the three years of the study. The analytical method used is the Partial Least Square (PLS) analysis method. The results of this study indicate that foreign ownership, financial institution ownership, managerial ownership, board size, the proportion of independent board, and the proportion of female board were found to have no effect.
ADAPTIVE CAPABILITY OF PT ASIA TRAN SINERGI FARMA DURING THE COVID-19 CRISIS Karanina Tarista Audria Jayanti; Marcel Slootweg
Diponegoro Journal of Accounting Volume 12, Nomor 4, Tahun 2023
Publisher : Diponegoro Journal of Accounting

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Abstract

COVID-19 restriction giving an impact on the business operations and marketing strategies of companies in Indonesia including PT Asia Tran Sinergi Farma, a pharmaceutical company in Indonesia. This study examines how PT Asia Tran Sinergi Farma can adapt to the changing situation. Before the pandemic, the company relied on traditional offline approaches, including frequent visits to healthcare professionals. However, the COVID-19 restrictions limited their ability to engage directly with professionals, prompting the company to digitalize customer interactions and enable remote work. The thesis explores the company's marketing strategies during and after the restrictions, emphasizing adaptability and the use of technology-based approaches to maintain customer engagement. It also compares PT Asia Tran Sinergi Farma with its competitors, highlighting their unique selling points and strategies. The study concludes that the company's ability to adapt and adjust during the crisis, including the adoption of hybrid medico-marketing activities, allowed them to remain competitive and generate profits. The findings underscore the importance of adaptability and resilience in navigating business challenges, as demonstrated by PT Asia Tran Sinergi Farma's successful response to the COVID-19 crisis
PENGARUH RASIO KEUANGAN TERHADAP PERTUMBUHAN LABA PERUSAHAAN (Studi Empiris pada Perusahaan Konstruksi, Properti, dan Real Estate yang Terdaftar Konsisten di Bursa Efek Indonesia Tahun 2018-2021) Anisa Setyaningdiyah; Agustinus Santosa Adiwibowo
Diponegoro Journal of Accounting Volume 12, Nomor 4, Tahun 2023
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to analyze the effect of current ratio, debt to asset ratio, net profit margin, return on assets, and return on equity on profit growth. The population in this study were all companies  on  construction,  property,  and  real estate sector  listed  in Indonesia  Stock Exchange Database for the year 2018 to 2021. The sampling methode used in this research was purposive sampling. Total number of samples used in this study were 96 study samples. The data used in this study were obtained from Bloomberg Database. The data in this study were analyzed using panel data regression techniques. The result of this study indicate that current ratio and return on assets has positive effect on profit growth. While, debt to assets ratio, net profit margin, and return on equity has no effect on profit growth.
PENGARUH SUSTAINABILITY REPORTING TERHADAP FIRM VALUE DENGAN KAPITALISASI PASAR SEBAGAI PEMODERASI (Studi pada Perusahaan dalam Indeks IDX SRI-Kehati yang Menerbitkan Sustainability Report pada Tahun 2017-2021) Axel Ramadhani Liemawan Pranoto; Marsono Marsono
Diponegoro Journal of Accounting Volume 12, Nomor 4, Tahun 2023
Publisher : Diponegoro Journal of Accounting

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This study aims to examine the effect of sustainability reporting on the firm value of companies listed on the IDX SRI-Kehati index and to analyze that market capitalization moderates the relationship between sustainability report disclosure and firm value. This research is an explanatory research with a case study approach with 25 companies registered as a population. A total of 14 companies were selected using purposive sampling. Data from 2017 to 2021 is obtained from secondary sources. Simple linear regression analysis is used as a tool to analyze disclosures in sustainability reports on firm value. The residual test is used to determine the effect of market capitalization as a moderating variable between sustainability reporting and firm value. This study found that the sustainability reporting variable has no significant effect on firm value and market capitalization is not a moderator between the sustainability reporting variable and firm value variable. Therefore, this study recommends that management intensify efforts to ensure maximum compliance with the GRI sustainability reporting guidelines to reflect their firm value. Investors should also consider the sustainability reporting index in making investment decisions because it provides investors with information beyond financial numbers.
SPIRITUALITAS BUDDHIS DALAM PENGAMBILAN KEPUTUSAN UNTUK MENENTUKAN HARGA JUAL Dini Sulistiyani; Warsito Kawedar
Diponegoro Journal of Accounting Volume 12, Nomor 4, Tahun 2023
Publisher : Diponegoro Journal of Accounting

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Abstract

The research entitled "Buddhist Spirituality in Making Decisions to Determine Selling Prices" aims to determine the role of Buddhist spirituality in decision making by business actors to determine the selling price of their products. This study uses a descriptive qualitative approach to provide an overview or description of the role of Buddhist spirituality in business actors. Data was collected through in-depth interviews with four business actors who are Buddhist or study Buddhism and four buyers as supporting informants to complete the research data. The data obtained was then analyzed and reduced so that the data needed to be presented was obtained. The findings from the practice of determining selling prices are presented through a Buddhist perspective. The results of the study show that in determining the selling price by Buddhist business actors there are non-material values in it, namely the value of morality (sila) and the value of love (metta). In addition, there are other values that play a role in business activities by business actors. The business activities carried out by the informants are not solely aimed at seeking profit, but also to establish good and loving relationships between human beings.
PENGARUH ENVIRONMENTAL REPORTING TERHADAP MARKET VALUE DENGAN CUSTOMER-RELATED PERFORMANCE SEBAGAI VARIABEL MEDIASI (Studi Empiris pada Perusahaan FMCG yang Terdaftar di BEI tahun 2019 – 2021) Zadha Salsabila; Daljono Daljono
Diponegoro Journal of Accounting Volume 12, Nomor 4, Tahun 2023
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Abstract

FMCG is said to be one of the largest contributors to environmental problems and global warming because of its close relationship with waste and other industrial pollution. While customers and shareholders play an important role in the success of FMCG businesses, their awareness of environmental issues is increasing but without being accompanied by the increase of corporates awareness of the importance of environmental reporting due to the lack of empirical evidence showing its effect on firm performance and market value. Using panel data components from 38 FMCG companies in Indonesia during 2019-2021 period, this study aims to examine the direct relationship between environmental reporting and market value as well as their indirect relationship through customer-related performance as mediator.Panel data regression analysis method with FEM (fixed effect model) and REM (random effect model) estimators was used to examine the relationship between environmental reporting, customer- related performance, and market value through two separate models. Furthermore, sobel test is used to test the role of customer-related performance as mediator.The results of this study showed a direct positive and significant effect of environmental reporting on market value as well as environmental reporting on customer-related performance. Meanwhile, customer-related performance was not shown to have a significant role in mediating the indirect relationship between environmental reporting and market value.
ANALISIS PENGARUH INTERNAL DAN EXTERNAL CORPORATE GOVERNANCE TERHADAP AUDIT REPORT LAG (Studi Empiris pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Periode 2019-2021) Anggun Budiarti; Tarmizi Achmad
Diponegoro Journal of Accounting Volume 12, Nomor 4, Tahun 2023
Publisher : Diponegoro Journal of Accounting

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The study aims to examine the relationship between internal and external Corporate Governance mechanisms on Audit Report Lag in banking companies listed on IDX in 2019-2021. While, the depedent variabel used in this study is audit report lag. The independent variables used are audit committee size, audit committee’s expertise, the number of audit committee’s meetings, independent commissioners’ proportion, and auditor industry specialization and size as moderation variable. This study used the secondary datas using the purposive sampling method to determine the sample of banking companies in 2019-2021, which are listed on Indonesia Stock Exchange. This study determined 45 banking companies with total 135 samples used. This study used multiple linear regression analysis with the classic assumption is done beforehand. A significant negative relationship was observed between the number of audit committee’s meeting and audit report lag. Meanwhile, the other independent variables do not have a significant negative relationship with audit report lag.
ANALISIS FAKTOR INTERNAL DAN FAKTOR EKSTERNAL YANG MEMPENGARUHI PROFITABILITAS PERBANKAN SYARIAH SEBELUM DAN SELAMA PANDEMI COVID-19 Rizqa Tri Wulandari; Agung Juliarto
Diponegoro Journal of Accounting Volume 12, Nomor 4, Tahun 2023
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Abstract

This study aims to examine the influence of internal factors and external factors on the profitability of Islamic banking and the impact of the Covid-19 pandemic on the influence of internal factors and external factors on the profitability of Islamic banking. There are seven independent variables in this study which consist of internal factors (company size, Capital Adequacy Ratio, Non-Performing Financing, Net Operating Margin, Financing to Deposit Ratio) and external factors (BI Rate and inflation). While the dependent variable in this study is Return on Assets (ROA).This research is a quantitative research. The population in this study is Islamic banking with a sample of Islamic Commercial Banks registered with the Financial Services Authority in the 2018-2021 period. Sampling was carried out by purposive sampling method. The data analysis technique used in this study is multiple linear regression analysis and the Chow test using the SPSS 25 application.The research results related to internal factors, only company size, NOM, and NPF variables have proven to have an effect on Islamic banking ROA. Of the two external factors which include the BI Rate and Inflation, none have proven to have an effect on the ROA of Islamic banking. In addition, this study did not find any differences in the influence of internal factors and external factors on Islamic banking ROA between before and during the Covid-19 pandemic.

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