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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 GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN PERUSAHAAN (Studi Empiris pada Perusahaan BUMN yang Terdaftar pada Bursa Efek Indonesia Periode 2017-2021) Ermalyani Margaret; Daljono Daljono
Diponegoro Journal of Accounting Volume 12, Nomor 4, Tahun 2023
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this research is to examine the return on assets affected by good corporate governance the independent board of commissioners, board of directors, audit committee, managerial ownership, institutional ownership, and government ownership on Self-Owned Enterprise companies. Variables used in the examination are independent board of commissioners, board of directors, audit committee, managerial ownership, institutional ownership, government ownership also return on assets as the dependent variable.This research used manufacturing companies during 2017-2021 with a total sample size of 90 samples. Sampling is based on a purposive sampling method that follows certain criteria(s). Multiple linear regression analysis is the analysis method used in this research.The results of this study indicate that the board of directors, and institutional ownership have a positive significant effect on return on assets. Independent board of commissioners, audit committee, managerial ownership, and government ownership have no effect on return on assets.
THE POTENTIAL OF BLOCKCHAIN TO ENHANCE EFFICIENCY AND TRACEABILITY IN THE SHIPPING PROCESS: A STUDY OF VEHRO’S SUPPLY CHAIN MANAGEMENT Meivia Nisrina Effendi; Kees Tesselhof
Diponegoro Journal of Accounting Volume 12, Nomor 4, Tahun 2023
Publisher : Diponegoro Journal of Accounting

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Abstract

In the age of globalization, people are now attempting to use new technology to improve the effectiveness and efficiency of their lives, particularly their enterprises. This study examines how blockchain technology can enhance Vehgro's supply chain's shipping efficiency. Vehgro is a Dutch company that specializes in organic food goods. The study looks into how blockchain fits into supply chain management and how it affects the shipping process and the information sharing among the parties involved. It examines how blockchain can improve administrative processes, stakeholder communication, data security, and traceability. The study aims to offer insights and recommendations for businesses engaged in routine shipping operations and other entities in the delivery system. Interviewing Vehgro representatives and blockchain experts is one of the qualitative data collection methods used in the research approach. To get conclusions, the data will be reviewed and merged. According to the research, blockchain may increase data accuracy, administrative procedures can be streamlined through smart contracts, and stakeholder cooperation and communication in the information sharing can all be improved and prevent the occurence of asymmetric information. The report suggests a hybrid blockchain strategy and highlights how crucial it is to solve issues with stakeholder consent and change management. Encouraging open communication, creating collaboration, and overcoming change resistance are recommendations for managing change. Through blockchain technology, Vehgro can boost transparency, dependability, and sustainability in its shipping operations, which will help create a more effective and durable supply chain.
PENGARUH RASIO KEUANGAN DAN KAPITALISASI PASAR TERHADAP TINGKAT PENGEMBALIAN SAHAM Achmad Faisal Yunianto; Andrian Budi Prasetyo
Diponegoro Journal of Accounting Volume 12, Nomor 4, Tahun 2023
Publisher : Diponegoro Journal of Accounting

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Abstract

This research was conducted to see the influence of financial ratios in the form of price to equity ratio, earnings per share and debt to equity ratio and to see the influence of market capitalization on stock market returns. The population in this research is all companies included in the KOMPAS100 index in the 2019-2021 period. Samples were taken using the purposive sampling method. The total sample is 55 companies with a total of 124 data. Multiple regression analysis is used in testing research hypotheses. The results of this research show that all the variables in this research have no influence on stock market returns.
Desentralisasi Fiskal, Efektivitas Penyerapan Anggaran, Belanja Modal, Level Maturitas Sistem Pengendalian Internal dan Akuntabilitas Pelaporan Keuangan Pemerintah Daerah: Kinerja Pemerintah Daerah sebagai Variabel Moderasi Rahmat Rizal Muafiq; Anis Chariri
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 fiscal decentralization, the effectiveness of budget absorption, capital expenditure, the maturity level of the government's internal control system on the accountability of local government financial reporting with performance as a moderating variable. This research was conducted using quantitative methods using secondary data obtained from each agency related to the variable. The data used in this study uses secondary data taken from Local Government Financial Reporting in Central Java Province in the 2016 -2018 The results of the study show that the variables of fiscal decentralization, the effectiveness of budget absorption, and capital expenditure have no effect on the accountability of local government financial reporting. Meanwhile, the maturity level variable of the government's internal control system influences the accountability of local government financial reporting. Local government performance does not moderate the relationship between fiscal decentralization, effectiveness of budget absorption, and capital spending on the accountability of local government financial reporting. Local government performance can moderate the relationship between the maturity level of the government's internal control system on the accountability of local government financial reporting
PENGARUH AUDIT TENURE, AUDIT LAG, OPINION SHOPPING, LIQUIDITY, LEVERAGE, DAN DEBT DEFAULT TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN (Studi Empiris pada Perusahaan Energi yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2021) Ahmad Hafidz Fikri Azhar; 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 audit tenure, audit lag, opinion shopping, liquidity, leverage, and debt default on going concern audit opinion. This study has a dependent variable, namely going concern audit opinion with independent variables including audit tenure, audit lag, opinion shopping, liquidity, leverage, and debt default.  This study uses secondary data derived from the financial statements of all energy sector companies listed on the Indonesia Stock Exchange (IDX) in 2019-2021. The research sampling was carried out using purposive sampling method. A total of 61 companies were tested with details of 180 samples throughout the three-year research span. The analysis method used is logistic regression analysis. The results of this study indicate that liquidity has a negative effect, while leverage, and debt default have a positive effect on going concern audit opinion acceptance while audit tenure, audit lag, and opinion shopping are found to have no effect.
PENGARUH SPESIALISASI INDUSTRI AUDITOR DAN AUDIT TENURE TERHADAP AUDIT REPORT LAG (Studi Empiris pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2021) Selina Aulia Azahra; Zulaikha Zulaikha
Diponegoro Journal of Accounting Volume 12, Nomor 4, Tahun 2023
Publisher : Diponegoro Journal of Accounting

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This research aims to analyze and empirically test the effect between two dimensions of auditor quality, namely auditor industry specialization and audit tenure on audit report lag. The dependent variable used in this research is audit report lag. The independent variables are auditor industry specialization and audit tenure. The control variables are company size, leverage, profitability, and losses. The population of this research are banking companies listed on the Indonesia Stock Exchange in 2019-2021. The research sample consists of 115 financial reports from 41 banking companies. The data used in this research are secondary data and were selected using purposive sampling method. The data analysis technique using multiple linear regression methods. The results showed that the independent variable, namely auditor industry specialization, had a negative and significant effect on audit report lag, while audit tenure had no significant effect on audit report lag.
PENGARUH INSTITUTIONAL OWNERSHIP, PROFITABILITAS, LEVERAGE, DAN RELATED PARTY TRANSACTION TERHADAP TAX AVOIDANCE (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2021) Muhammad Daffa Muthi Fadhali; Herry Laksito
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 factors that influence tax avoidance on manufacturing companies listed on the Indonesia Stock Exchange from 2019-2021. The independent variables used in this study are institutional ownership, profitability, leverage, and related party transaction, while the dependent variable used is tax avoidance. This study uses agency theory to generate testable hypotheses and derive empirical findings from hypothesis testing. The study uses secondary data with a population of 195 manufacturing companies listed on the Indonesia Stock Exchange during the 2019-2021, using purposive sampling to select a sample of 73 manufacturing companies. The multiple linear regression analysis method is used to analyze the data. The results of the study indicate that institutional ownership has a negative and significant effect on tax avoidance, while profitability, leverage and related party transaction have a positive and significant effect on tax avoidance.
FAKTOR – FAKTOR YANG MEMPENGARUHI AUDIT REPORT LAG PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR PADA BURSA EFEK INDONESIA TAHUN 2017 - 2022 Muhammad Rafi Eldi Putra; Darsono Darsono
Diponegoro Journal of Accounting Volume 12, Nomor 4, Tahun 2023
Publisher : Diponegoro Journal of Accounting

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Abstract

The aim of this study is to empirically examine the relationship between profitability, company size, operational complexity, independent commissioners, auditor industry specialization, and the Covid-19 pandemic on audit report lag from 2017 to 2022. The dependent variable used in this study is audit report lag, while the independent variables include profitability, company size, operational complexity, independent commissioners, auditor industry specialization, and the Covid-19 pandemic.This study utilizes secondary data with purposive sampling method to select banking company reports from 2017 to 2022 listed on the Indonesia Stock Exchange. The sample consists of 256 data points. The analysis method used is multiple linear regression. Classical assumption tests are conducted prior to conducting multiple regression analysis.The results of this study indicate that the independent variables, profitability, and company size have a significant negative influence on audit report lag. The Covid-19 pandemic variable has a significant positive influence on audit report lag. Operational complexity, independent commissioners, and auditor specialization variables do not have a significant influence on audit report lag.
ANALISIS FAKTOR-FAKTOR YANG MEMENGARUHI AUDIT REPORT LAG (Studi Empiris pada Perusahaan Barang Konsumsi Non-Primer yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2021) Muhammad Fadhlih Rusyana; 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 analyze and provide empirical evidence of the effect of audit opinion, auditor reputation, audit tenure, audit committee activity, and industry specialized auditor on audit report lag. Also, profitability, firm size, leverage and liquidity as control variable. This study uses secondary data derived from the financial statements of all consumer cyclical sector companies listed on the Indonesia Stock Exchange (IDX) in 2019-2021. The research sampling was carried out using purposive sampling method. A total of 88 companies were tested with details of 264 samples throughout the three-year research span. The analysis method used is partial least square with SmartPLS software 3.0 version. The results of this study indicate that audit opinion, audit tenure and industry specialized auditor has a negative effect, while auditor reputation and committee activity are found to have no effect.
PENGARUH AKUNTABILITAS, TRANSPARANSI, DAN PENGAWASAN TERHADAP KINERJA ANGGARAN DENGAN KONSEP VALUE FOR MONEY PADA ORGANISASI PERANGKAT DAERAH KABUPATEN GROBOGAN Reza Cahya Eka Suci; Abdul Rohman
Diponegoro Journal of Accounting Volume 12, Nomor 4, Tahun 2023
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Abstract

This study aims to test and analyze the effect of accountability, transparency, and supervision on budget performance with the concept of value for money in Regional Apparatus Organizations (OPD) in Grobogan Regency. The variables used in the test are accountability, transparency, and supervision as independent variables, and budget performance with the concept of value for money as the dependent variable. The variables used in the test are accountability, transparency, and supervision as independent variables, and budget performance with the concept of value for money as the dependent variable. This study used a questionnaire distribution to respondents who were used as representatives of each OPD in Grobogan Regency with a total sample of 48 samples. The method used in this sampling is a census. The analytical method used in this research is multiple linear regression analysis method. The results showed that simultaneously and partially the accountability, transparency, and supervision variables showed positive and significant results on budget performance with the concept of value for money at OPD in Grobogan Regency.

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