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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 64 Documents
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Search results for , issue "Volume 12, Nomor 4, Tahun 2023" : 64 Documents clear
PENGARUH CREDIT RATING DAN RATING OUTLOOK TERHADAP OPINI AUDIT GOING CONCERN PADA PERUSAHAAN YANG TERDAFTAR DI PEMERINGKAT EFEK INDONESIA Sadya Datu Amudra Rochaddi; Surya Raharja
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 credit rating and outlook rating on going concern audit opinions. The dependent variable in this study is the going concern audit opinion, while the independent variables in this study are the credit rating and rating outlook. This research uses quantitative methods. The population in this study is made up of non financial sector companies registered with the Indonesian Securities Rating Agency (PEFINDO). The sample selection technique uses purposive sampling. The statistical method used to test the hypothesis in this study is logistic regression analysis. The results of this study indicate that credit ratings have no significant positive effect on going-concern audit opinions. Rating Outlook has a significant positive effect on going concern audit opinion. The implications of this research are expected to be taken into consideration by companies in their efforts to pay off debts because when a company is unable to pay off its debt obligations, the company's credit rating and outlook rating have the potential to decrease, so the auditor has a high probability of giving a going concern audit opinion to a company.
PENGARUH PENGUNGKAPAN ENVIRONMENT, SOCIAL, GOVERNANCE (ESG) TERHADAP PROFITABILITAS PERUSAHAAN (Studi Empiris pada Perusahaan yang Terdaftar dalam Index KOMPAS 100 periode 2019-2021) Valiant Darma Pangentas; Andrian Budi Prasetyo
Diponegoro Journal of Accounting Volume 12, Nomor 4, Tahun 2023
Publisher : Diponegoro Journal of Accounting

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This research aims to analyze the effect of ESG disclosure on company profitability with Environment, Social, Governance Disclosure as independent variables which allegedly influence the dependent variable, Return On Assets. The population in this study consists of companies listed in the KOMPAS100 index in the 2019-2021 period. Samples were taken using purposive sampling method and resulted in 47 companies with 3 analysis periods so that the total sample was 141. Hypothesis testing was carried out using multiple linear regression method and processed using IBM SPSS 26.0 software. The results of this study explain that Environment Disclosure has a positive effect on Return On Asset,  Social Disclosure has a negative effect on Return On Asset and Governance Disclosure has a negative effect on Return On Asset.
PENGARUH KINERJA KOMPONEN ENVIRONMENTAL, SOCIAL, DAN GOVERNANCE TERHADAP KINERJA KEUANGAN (Studi Empiris pada Perusahaan yang Terdaftar di Bursa Efek Indonesia pada Periode 2016 - 2019) Risky Rahmat Fadhillah; Marsono Marsono
Diponegoro Journal of Accounting Volume 12, Nomor 4, Tahun 2023
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This study aims to examine the relationship between the performance of environmental, social, and governance components on the financial performance of companies in Indonesia. This study uses financial performance represented by ROA as dependent variables and the performance of environmental, social, and governance components as independent variables. The population used in this study are companies listed on the Indonesia Stock Exchange (IDX) in 2016-2019. By using purposive sampling method, 332 samples were obtained for 4 consecutive years. This study uses panel data regression analysis with E-Views 12 to test the hypotheses . The findings of this study show that environmental performance has a significant negative effect on ROA, social performance has a positive insignificant effect on ROA, and governance performance has a significant negative effect on ROA. These results show that there are differences in results from most previous studies and stakeholder theory, so it is hoped that future researchers can further analyze the causes of these results.
PENGARUH TRANSFORMASI DIGITAL TERHADAP KINERJA KEUANGAN DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI (Studi Empiris pada Perusahaan Perbankan yang Terdaftar di BEI Tahun 2019-2022) Sasmita Maharani; Daljono Daljono
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 digital transformation on financial performance by considering firm size. This study uses the dependent variable (financial performance), independent variable (digital transformation), and moderating variables (firm size). This research study uses secondary data gathered from annual reports and financial statements. The population of this study are banking companies listed on the Indonesia Stock Exchange in 2019-2022. By using purposive sampling in sample selection, 104 research samples were obtained for 4 firm-years. This study uses multiple regression analysis to examine the hypothesis. The findings of this study reveal that digital transformation has positive and significant effect on financial performance. Furthermore, it is concluded that firm size moderated effect towards the impact of digital transformation on financial performance.
PENGARUH PELAKSANAAN SELF ASSESSMENT SYSTEM DAN PENERAPAN TAX ELECTRONIC SYSTEM (TES) TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DALAM NEGERI DI KOTA BONTANG Agnes Denira Gusti; Dul Muid
Diponegoro Journal of Accounting Volume 12, Nomor 4, Tahun 2023
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The self assessment system is carried out with the aim of demanding the level of compliance and awareness of taxpayers in determining the amount of tax owed independently or voluntarily. The Directorate General of Taxes modernizes by utilizing information technology thorugh the development of tax electronic system such as e-Registration, e-Billing, and e-Filing which are expected to make it easier for taxpayers to report their taxes online. The purpose of this study is to test and analyze how the effect of the implementation of the self assessment system and the implementation of the tax electronic system on the compliance of individual taxpayers at Tax Office Bontang City.This research was conducted by quantative methods. Data obtained through primary data, in the form of questionnaires. The sample studied was 100 individual taxpayers in Bontang City. The sampling technique uses non probability sampling. Data analysis is carried out by descriptive statistical analysis, data quality test, classical assumption test, multiple linear regression analysis, and model feasibility test.The results showed that (a) The implementation of self assessment system has a significant positive effect on taxpayer compliance, (b) The implementation of e-Registration has a significant positive effect on taxpayer compliance, (c) The implementation of e-Billing has a significant positive effect on taxpayer compliance, (d) The implementation of e-Filing has a significant positive effect on taxpayer compliance. Rsquare obtained is 0,823 or 82,3%.
ANALYSIS OF THE EFFECT OF INTERNAL CORPORATE GOVERNANCE ON AUDIT DELAY (A STUDY ON CONVENTIONAL BANK COMPANIES LISTED ON THE INDONESIAN STOCK EXCHANGE FOR THE PERIOD 2017-2021) Muhammad Nicko Fabriano; Imam Ghozali
Diponegoro Journal of Accounting Volume 12, Nomor 4, Tahun 2023
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This research aims to analyze the influence of internal Corporate Governance on audit delays in commercial bank companies listed on the Indonesia Stock Exchange in the 2017-2021 period. The independent variables used are Board size (BOD), Independent Commissioner (IC), Audit Committee (AC), BOD Meet (BODM), Audit Committee Meet (ACM) and the dependent variable is audit delay.This research uses secondary data obtained from the annual reports of banking companies listed on the Indonesia Stock Exchange (BEI) during the 2017-2021 period. The number of samples used was 34 banking companies after purposive sampling was carried out, resulting in a total of 170 observations. This research uses the multiple linear regression method with the IBM SPSS 26 program which consists of the classic assumption test, f statistical test, t statistical test, and coefficient of determination test (R2). During the observation period, it shows that the data in this study have passed the classical assumption test. This shows that the data used meets the requirements for using a multiple linear regression equation model.The results of this study show that independent commissioners have a significant positive effect on ARL. Board Size (BOD) and Audit Committee Meetings (ACM) have a significant negative effect on ARL. Meanwhile, the audit committee (AC) and BOD meeting (BODM) have no effect on ARL.
SYSTEMATIC LITERATURE REVIEW: IMPLEMENTASI ARTIFICIAL INTELLIGENCE DAN MACHINE LEARNING PADA BIDANG AKUNTANSI MANAJEMEN Muhammad Akmaluddin; Totok Dewayanto
Diponegoro Journal of Accounting Volume 12, Nomor 4, Tahun 2023
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This research aims to identify the implementation of artificial intelligence and machine learning in the field of management accounting based on published research articles. Additionally, this study aims to explore gaps in knowledge to contribute to future academic studies. A systematic literature review (SLR) method was employed to analyze various articles published in academic journals indexed in Scopus from 2018 to 2023. Articles were screened using predefined keywords obtained from top-ranked journals. The SLR method was used to review the topics/themes, findings, methodologies, recommendations, and limitations of the published articles. The analysis results provide evidence that the implementation of artificial intelligence and machine learning in management accounting enhances the effectiveness and efficiency of management accountants. It is important to encourage the adoption of this technology to unlock its significant potential, while also considering the ethical aspects of its implementation. This research is expected to be beneficial and contribute to future research development by providing insights and identifying research gaps in the implementation of artificial intelligence and machine learning in management accounting.
PENGARUH ENTERPRISE RISK MANAGEMENT TERHADAP NILAI PERUSAHAAN DENGAN KEPEMILIKAN MANAJERIAL SEBAGAI VARIABEL MODERASI Nisa Alisva Anggreini; Etna Nur Afri Yuyetta
Diponegoro Journal of Accounting Volume 12, Nomor 4, Tahun 2023
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Enterprise Risk Management (ERM) is a framework for managing corporate risk in a comprehensive, structured and integrated manner. Value for the company will be created and protected through the use of ERM. Investors have their own considerations regarding the value of the company when making decisions to invest. Investors can learn more about the company's risk management practices through the publication of an annual report that highlights the application of ERM in risk management. The information obtained by investors will be of added value to the company not only for now but for long term prospects. This study aims to determine the effect of ERM on firm value. The research was conducted in the banking sector listed on the Indonesia Stock Exchange (IDX) for the 2019-2021 period. This study also uses a moderating variable in the form of managerial share ownership. In addition, it also uses control variables consisting of company size and leverage. The results of the study show that ERM has a significant positive effect on firm value. For the moderation of managerial share ownership, the interaction of ERM and managerial share ownership has no significant effect on firm value.
PENGARUH PANDEMI COVID-19 TERHADAP MANAJEMEN LABA DAN RELEVANSI NILAI LABA (Studi Empiris pada Perusahaan Consumer Goods yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2021) Athariq Evan Arianenda; Dwi Ratmono
Diponegoro Journal of Accounting Volume 12, Nomor 4, Tahun 2023
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This study aims to analyze the impact of covid-19 pandemic on earnings management and earning value relevance of consumer goods firms in Indonesia in the period of 2018-2021. The independent variable used in this study is covid-19 pandemic. The dependent variable in this study is earnings management and value relevance of earnings. The hypothesis proposed in this study is that the covid-19 pandemic has an effect on earnings management and the covid-19 pandemic has a negative effect on the value relevance of earnings.This study used samples from 43 consumer goods firms in Indonesia which presented their financial reports on the IDX and yahoo finance sites within 2018-2021 period. The data used in this study is secondary data and the sampling used is purposive sampling method. To test the hypothesis, this study uses panel data regression analysis as the main test and multiple and simple regression analysis as additional analysis to examine the increase and decrease in the value relevance of earnings through the reduction of the adjusted r2 value of the two models contained in the Collins model.The results of this study indicate that covid-19 pandemic has a significant negative effect on earnings management and the value relevance of earnings. Therefore, it can be concluded that the company has proven to practice earnings management by doing income-decreasing earning management in the covid-19 pandemic year and the covid-19 pandemic reduced the value relevance of earnings as accounting information.
PENGARUH PENGUNGKAPAN ENVIRONMENTAL, SOCIAL, GOVERNANCE (ESG) TERHADAP KINERJA PERUSAHAAN (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2016-2021) Hilmy Muhammad Hartomo; Agustinus Santosa Adiwibowo
Diponegoro Journal of Accounting Volume 12, Nomor 4, Tahun 2023
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In carrying out its business activities, companies are required to not only pay attention to profits, but also must pay attention to the impact arising from the course of the company's operational activities. One of the efforts to overcome this is to pay attention to environmental, social, and corporate governance factors. This study aims to analyze the impact of Environmental, Social, and Governance (ESG) disclosures on company performance. The disclosure of ESG scores used is a combination of three factors, namely environmental, social, and corporate governance. The company's performance measurement is carried out using Return on Asset (ROA), Return on Equity (ROE), and Tobin's Q. This study also uses control variables, including Asset Turnover (AG) and Asset Growth (AG).The sample used in this study is manufacturing companies in Indonesia, namely 26 manufacturing companies that have revealed Environmental, Social, and Governance scores in 2016 – 2021 using the purposive sampling method with secondary data obtained from the Bloomberg database. This study used multiple linear regression analysis panel data and used IBM SPSS Statistics 25 software.The findings of this study illustrate that ESG score variables have a positive influence on company performance which in this study uses Return on Asset (ROA), Return on Equity (ROE), and Tobin's Q proxies.

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