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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 RASIO KEUANGAN TERHADAP FINANCIAL DISTRESS DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERATING (Studi Empiris Pada Perusahaan Manufaktur Sektor Industri Dasar dan Kimia yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2021) Qonita Mei Sari; Abdul Rohman
Diponegoro Journal of Accounting Volume 12, Nomor 4, Tahun 2023
Publisher : Diponegoro Journal of Accounting

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Abstract

The research objective is to determine the effect of financial ratios on company financial distress with good corporate governance as a moderating variable. The population of this study is manufacturing companies in the basic industrial sector and chemicals listed on the Indonesia Stock Exchange from 2019 to 2021 with a total of 94 companies. The sample was selected by purposive sampling method. The independent variables used are financial ratios consisting of liquidity ratios, profitability ratios, leverage ratios, and activity ratios. This study uses multiple linear regression analysis to see how the independent variables affect the dependent variable. Moderation regression analysis is added to assess whether the moderating variable is able to strengthen or weaken the relationship between the independent variables and the dependent variable. The results of this study indicate that the variables of liquidity, profitability, and leverage affect the company's financial distress. While the activity variable has no effect on financial distress. In the moderation test, the results show that good corporate governance is able to moderate the effect of profitability on financial distress. Meanwhile, good corporate governance is not able to moderate the variables of liquidity, leverage, and activity on the level of financial distress. Simultaneously, all variables affect the company's financial distress.
IMPLIKASI BLOCKCHAIN PADA KECURANGAN AKUNTANSI: TELAAH LITERATUR SISTEMATIS (SLR) Zafara Luthfiyyah; Totok Dewayanto
Diponegoro Journal of Accounting Volume 12, Nomor 4, Tahun 2023
Publisher : Diponegoro Journal of Accounting

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This research This research aims to identify the implications of Blockchain in preventing accounting fraud and how it works based on published research articles. This research also aims to examine the diversity of results and patterns in terms of recommendations and contributions. Then, this study also explores gaps in science to develop future academic studies.This study uses the systematic literature review (SLR) method to analyze various published articles in academic journals indexed in Scopus published in 2020 to 2023. Articles are filtered using the specified keywords obtained from various top-ranked journals. The SLR method is used to examine topics/themes, results, methodologies, recommendations, and limitations of published articles.The results of the analysis provide evidence that academic studies prove the reliability of blockchain based on its main characteristics, namely cryptographic security, decentralization, and network consensus. In the context of accounting fraud, the use of blockchain can reduce the risk of manipulation of financial data, because every transaction is digitally encrypted and authenticated. Information stored in the blockchain cannot be changed or deleted without the consent of the majority of network participants, thereby minimizing opportunities for fraud.These findings are expected to provide substantial benefits to accounting information, developers in terms of developing Blockchain for organizations and recommend exploring more about the impact of the use of technology in accounting.
ANALISIS FRAUD DIAMOND DALAM MENDETEKSI FRAUDULENT FINANCIAL STATEMENT MENGGUNAKAN BENEISH M-SCORE MODEL (Studi Empiris pada Perusahaan BUMN Non-Keuangan yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2021) Hany Nur Azizsyah; Wahyu Meiranto
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 influence of elements in the fraud diamond theory on fraudulent financial statements in companies listed on the Indonesia Stock Exchange (IDX).The independent variables used in this study include financial stability, external pressure, personal financial needs, financial targets, industry nature, ineffective supervision, rationalization and capability. While the dependent variable used is financial statement fraud. This study has a population consisting of all non-financial state-owned companies listed on the Indonesia Stock Exchange (IDX) in the 2017-2021 period. The sample used was selected based on the purposive sampling method. The total sample of this study amounted to 95 company financial reports. This study uses the logistic regression analysis method in hypothesis testing.The results of this study indicate that financial stability has a proven positive effect on financial statement fraud. While other variables, namely external pressure, personal financial needs, financial targets, industry nature, ineffective supervision, rationalization and capability, have no proven effect on financial statement fraud.
PENGARUH CSR DAN TINGKAT UTANG TERHADAP PENGHINDARAN PAJAK (Kajian pada Perusahaan Tercatat di BEI Pada 2019 – 2021) Muhammad Hafizh Zidane; Rr. Karlina Aprilia Kusumadewi
Diponegoro Journal of Accounting Volume 12, Nomor 4, Tahun 2023
Publisher : Diponegoro Journal of Accounting

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The purpose of this study is to see and evaluate CSR and debt levels on tax avoidance in LQ45 corporations listed on the Indonesia Stock Exchange in the period 2029 – 2021. CSR and debt levels are two of the practices that have the potential to influence tax evasion.This study uses multiple linear regression method. CSR is assessed using CSR values based on Bloomberg's laboratory, liabilities are assessed using the Debt to Equity Ratio (DER), and tax evasion is measured by the Effective Tax Rate (ETR).The results obtained within this research are that CSR has no impact on tax evasion, furthermore, the extent of liabilities impacts taxation evasion. CSR affects tax avoidance positively, while debt levels affect tax avoidance negatively.
ANALISIS AKUNTABILITAS, TRANSPARANSI, DAN SUMBER DAYA MANUSIA TERHADAP PENGELOLAAN KEUANGAN DESA DEMI MEWUJUDKAN GOOD GOVERNANCE (Studi Kasus pada Pemerintah Desa Kabupaten Brebes) Kharisma Yosi Noviana; Haryanto Haryanto
Diponegoro Journal of Accounting Volume 12, Nomor 4, Tahun 2023
Publisher : Diponegoro Journal of Accounting

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This research aims to examine the effect of accountability, transparency and human resources on village financial management in the village government in Brebes District, Central Java Province. The population of this research is 292 villages in Brebes Regency. The sampling technique used a saturated sample, with a total sample of 169 respondents, namely village administration. This study uses primary data obtained by distributing questionnaires. The data analysis method used is multiple linear regression analysis. The results of the research that has been done show that accountability does not affect village financial management, while transparency has a positive effect on village financial management.
HOW DOES STARBUCKS IMPLEMENT THE BLOCKCHAIN SYSTEM IN SUPPLY CHAIN MANAGEMENT TO MAINTAIN ITS PRODUCT QUALITY? Valida Nur Shanti Ginting; Kees Tesselhof
Diponegoro Journal of Accounting Volume 12, Nomor 4, Tahun 2023
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In many different industries, including finance, healthcare, government, manufacturing, and distribution, the blockchain itself has taken on a life of its own and permeated a wide variety of applications.  The optimal fusion of efficiency and transparency can be achieved by combining Supply Chain Management and Blockchain technology. In order to set itself apart from other coffee shops, Starbucks' quality control procedure is quite tight when choosing the raw materials used to produce its coffee products.  Starbucks is able to uphold high product standards in any nation or city by using locally obtained ingredients and suppliers to preserve the quality of its products. This research also analyzed how blockchain positively impacts Starbuck's supply chain management to preserve product quality. This research uses the qualitative approach that collects primary data and secondary data. The coffee beans that Starbucks buys from its suppliers, however, must be roasted in the closest Starbucks roastery in the nation before being turned into beverages. Unfortunately, the majority of Starbucks locations in Asia are still lagging in the adoption of cutting-edge technologies like blockchain to support their supply chain management operations. One such location is Starbucks Indonesia. The conclusion is that incorporating a blockchain system into Starbucks's supply chain management could result in a multitude of positive outcomes for the company. The following recommendations for Starbucks Indonesia to consider when exploring the implementation of blockchain technology in its supply chain management Pilot Testing and Proof of Concept, Collaborate with suppliers and partners, Training and Education, and Continuous evaluation and improvement.
PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP KINERJA KEUANGAN PERUSAHAAN DENGAN KUALITAS AUDIT SEBAGAI MODERASI Ariel Leonardo; Dwi Ratmono
Diponegoro Journal of Accounting Volume 12, Nomor 4, Tahun 2023
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This research aims to analyze the impact of corporate social responsibility on financial performance, and to enhance the findings of this study, a moderating variable, which is audit quality, has been added. The sample tested in this study consists of non-financial companies listed on the Indonesia Stock Exchange from 2018 to 2021. The selected time frame takes into account the research objective, which is to compare the influence of CSR before and during the COVID-19 pandemic. Sample acquisition was carried out using purposive sampling as the sampling method based on specific criteria. The analysis method employed was Partial Least Square (PLS) with WarpPLS version 8.0 software as the analytical tool.The results of the research from 2018 to 2021 indicate that corporate social responsibility has a significant positive impact on financial performance, and audit quality alters the direction of the relationship between corporate social responsibility and financial performance. The sensitivity analysis results reveal differences in the impact before and during the COVID-19 pandemic.
PENGUNGKAPAN ENVIROMENTAL, SOCIAL, DAN GOVERNANCE (ESG) TERHADAP REAKSI PASAR (Studi Empiris pada Indeks Kompas 100 yang mengungkapkan ESG Score dan Terdaftar di BEI Tahun 2019-2021)
Diponegoro Journal of Accounting Volume 12, Nomor 4, Tahun 2023
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This study examines the Environmental, social, governance relationship on market reaction. This study has a dependent variabel, namely market reaction with independent variabels Environmental Disclosure, social Disclosure, governance Disclosure. Also Return on Asessets and Return on Equity as control variabels. This study uses secondary data derived from the financial statements of indeks kompas 100 sector companies listed on the Indonesia Stock Exchange (IDX) in 2019-2021. The research samping was carried out using purposive sampling method. 127 samples were obtained for 3 consecutive years. This study uses multiple linear regression alaysis to test the hypothesis. The finding from this study proves that Environmental Disclosure have a significant positif to market reaction. While social Disclosure and governanace Disclosure has no significant to market reaction.
PENGARUH LEVERAGE, LIKUIDITAS, DAN PROFITABILITAS TERHADAP KONSERVATISME AKUNTANSI (Studi Empiris pada Perusahaan Indeks Kompas100 yang Terdaftar di Bursa Efek Indonesia Tahun 2019–2021) Emila Ajie Widyasari; Wahyu Meiranto
Diponegoro Journal of Accounting Volume 12, Nomor 4, Tahun 2023
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This research refers to research by Affianti (2017) that examines the effect of good corporate governance, firm size, leverage, and profitability on accounting conservatism level in banking industry. This research aims to examine the effect of leverage, liquidity, and profitability in applying accounting conservatism to financial reports issued by companies. The variables used in the research are leverage, liquidity, and profitability as independent variables, as well as accounting conservatism as a dependent variable. Secondary data is used in this research and purposive sampling is used as the sampling technique. The difference between this research and the previous one is that the sample used in this research is index Kompas100 companies listed on Indonesian Stock Exchange in 2019–2021 with the total samples being 129 samples. Data analysis uses IBM SPSS 26 to identify the effect of leverage, liquidity, and profitability on accounting conservatism.The research results show that leverage have a significant positive effect on accounting conservatism. Meanwhile, the liquidity variable has no effect on accounting conservatism. Research also proves that profitability has a significant positive effect on accounting conservatism.
PENGARUH AKUNTABILITAS, TRANSPARANSI, DAN PENGAWASAN TERHADAP KINERJA ANGGARAN BERKONSEP VALUE FOR MONEY PADA INSTANSI PEMERINTAH KOTA SURAKARTA Barokah Sitta Dewi; Paulus Theodorus Basuki Hadiprajitno
Diponegoro Journal of Accounting Volume 12, Nomor 4, Tahun 2023
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The purpose of this study is to ascertain the partial and concurrent effects of Accountability, Transparency, and Supervision on Value for Money Conceptualized Budget Performance in Surakarta City Government Agencies.The administration of structural work units in the Regional Apparatus (PD) of Surakarta City, which amounted to 27 PDs and included 20 Departments and 7 Regional Agencies, became the population of this study. Three financial administration employees from PDs of Surakarta City Government totaling 81 people became the sample and respondents in this study. These individuals held positions such as Head of PPK (Financial Administration Officer), Head of the Finance or Administration and General Subdivision, Treasurer, Planner or Budgeting, Financial Administrator, and/or Financial Staff. In order to gather primary data for this study, surveys were used to distribute questionnaires. Before gathering study information, the questionnaire underwent validity and reliability tests. Traditional assumption tests, such as normality tests, multicollinearity tests, and heteroscedasticity tests, were the testing methods employed in this work. Both statistical and descriptive analytic techniques were used in this study. The research was carried out using the IBM SPSS Statistics 26 application.According to the findings, the factors of responsibility, openness, and supervision had an impact on budget performance and the idea of value for money at the same time. The performance of the value for money concept budget is somewhat effected by the transparency variable. While the concepts of value for money and responsibility and oversight have a substantial impact on budget performance.

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