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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 TRANSFORMASI DIGITAL: KECERDASAN BUATAN DAN INTERNET OF THINGS TERHADAP PERAN DAN PRAKTIK AUDIT INTERNAL:SYSTEMATIC LITERATURE REVIEW Hipolitus Hamonangan Rumahorbo; Totok Dewayanto
Diponegoro Journal of Accounting Volume 12, Nomor 4, Tahun 2023
Publisher : Diponegoro Journal of Accounting

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Abstract

This research aims to determine the importance of implementing digital transformation: Artificial intelligence (AI) and the Internet of Things (IoT) in internal audit systems to conduct internal controls and investigate document the differences found in empirical research. The research is conducted by collecting 20 articles from Scopus published between 2020 until 2023, which will be classified based on the methods used and research results. The method employed in this research is Systematic Literature Review (SLR), which is used to examine the outcome, methodologies, topics/themes, recommendations, and limitations of the published articles. The analysis results provide evidence that digital transformation: Artificial intelligence (AI) and the Internet of Things (IoT) in internal audit systems have a positive impact on internal audit practices within each company or organization. However, it is important to consider the potential risks and challenges associated with their implementation. AI and IoT are innovative business technologies in digital transformation aimed at managing and transforming businesses. Digital Transformation not only involves technological influences but also changes in culture, operations, and business models
PENGARUH ENVIRONMENTAL, SOCIAL AND GOVERNANCE DISCLOSURE TERHADAP FINANCIAL PERFORMANCES (Studi Empiris pada Perusahaan Non-Keuangan yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2021) Ignatius Alan Yudha Pradana; 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 examine the effect of environmental, social and governance disclosure on return on assets, return on equity and market value. Tests in this study use environmental, social and governance disclosure as an independent variable, as well as return on assets, return on equity and market value as the dependent variable. The samples tested in this study are non-financial companies listed on the Indonesia Stock Exchange in 2019-2021. Samples obtained using purposive sampling as a sampling method based on certain criteria. The analytical method used is Partial Least Square (PLS) with WarpPLS software version 7.0 as an auxiliary application. The research obtained results showing that environmental, social and governance disclosure has a significant positive effect on return on assets, return on equity and market value.
PENGARUH PENGUNGKAPAN ESG DAN AUDIT REPORT LAG TERHADAP MARKET REACTION (Studi Kasus pada Perusahaan yang Terdaftar di Indeks Kompas-100 Periode 2019-2021) Fauzan Ghairil Admiral; Surya Raharja
Diponegoro Journal of Accounting Volume 12, Nomor 4, Tahun 2023
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Abstract

This study aims to examine the effect of ESG disclosure and audit report lag on market reaction. This study has a dependent variable, namely market reaction with independent variables including ESG disclosure and audit report lag. 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 64 companies were tested with details of 192 samples throughout the three-year research span. The analysis method used is multiple regression analysis method. The results of this study indicate that social disclosure has a negative effect, while environmental have a positive effect on market reaction while governance disclosure and audit report lag are found to have no effect.
PENGARUH PROFITABILITAS, LEVERAGE, DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN (Studi Empiris pada Perusahaan Perkebunan dan Tanaman Pangan yang Terdaftar di BEI Periode 2018-2022) Merlin Gowanti; Wahyu Meiranto
Diponegoro Journal of Accounting Volume 12, Nomor 4, Tahun 2023
Publisher : Diponegoro Journal of Accounting

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Abstract

The objective of this research is to examine the effect of profitability, leverage, and firm size on firm value.The independent variables that used in this research are profitability, leverage, and company size while the dependent variable is firm value. The population in this study consists of plantation and food crop companies listed on the Indonesia Stock Exchange in the 2018-2022 period. The sample was determined by purposive sampling method with sample results of 95 company financial reports. Hypothesis testing in this research uses multiple regression analysis.The results of this study indicate that the variable profitability and firm size have a positive and significant effect on firm value. Meanwhile, the leverage variable has a negative effect on firm value.
PENGARUH ETHICAL ORIENTATION DAN REPORTING CHANNEL DALAM MENJELASKAN INTENSI DAN PERILAKU WHISTLE- BLOWING (Studi pada Akuntan Publik di Kota Semarang) Ailsa Azaria Laksita; Totok Dewayanto
Diponegoro Journal of Accounting Volume 12, Nomor 4, Tahun 2023
Publisher : Diponegoro Journal of Accounting

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Abstract

Findings regarding the low number of employees who report findings of accounting errors or fraud within their companies as well as research gaps from the results of previous studies have encouraged this study to develop and retest a model that is able to explain the low level of whistleblowing behavior. The factors tested for their influence on whistle[1]blowing intention and behavior in this study are ethical orientation and reporting channels.In connection with the aim of the study to develop a research model with ethical orientation and reporting channel variables as predictors of whistle-blowing intention and behavior, data was collected through interviews using questionnaires with accounting staff at the Public Accounting Firm (KAP) in Semarang City who were the research respondents. The collected data is the database to be analyzed using the Structural Equation Modeling (SEM) approach in order to test the model and the influence between variables.The results of statistical tests conducted in this study using empirical data show that the occurrence of whistle-blowing behavior is statistically explained by whistle-blowing intention. The results of this study also show that whistle-blowing intention by respondents is statistically influenced by ethical orientation and reporting channels.
ANALISIS MEKANISME CORPORATE GOVERNANCE DAN KINERJA KEUANGAN TERHADAP FINANCIAL DISTRESS (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2021) Sefie Daniswari; Wahyu Meiranto
Diponegoro Journal of Accounting Volume 12, Nomor 4, Tahun 2023
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aimed to examine the effect of corporate governance mechanisms and financial performance on financial distress in listed manufacturing companies on Indonesian Stock Exchange (IDX). The independent variables used in this study i.e. the size of the board of commissioners, the proportion of independent commissioners, the activity of the board of commissioners, profitability, liquidity, and leverage. The dependent variable was financial difficulties. The population in this study consisted of all manufacturing companies listed on the Indonesian Stock Exchange from 2019 to 2021. The sample was determined by a purposive sampling method. The total sample of this research was 318 company’s financial statements. This study used logistic regression analysis for hypothesis testing. The results of this study indicate that corporate governance, such as the size of the board of commissioners, had a significant effect on financial distress, but the variable proportion of independent commissioners and the activity of the board of commissioners had no significant effect on financial difficulties in manufacturing companies in Indonesia. Financial performance consisting of liquidity and leverage had no significant effect on financial distress, on the other hand profitability had significant effect.
PENGARUH KEBERADAAN KOMITE MANAJEMEN RISIKO (RMC) DAN KARAKTERISTIKNYA TERHADAP KINERJA LINGKUNGAN PERUSAHAAN Daffa Faqih Saputra; Agung Juliarto
Diponegoro Journal of Accounting Volume 12, Nomor 4, Tahun 2023
Publisher : Diponegoro Journal of Accounting

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Abstract

This research is a quantitative study aimed at analyzing the influence of the presence of risk management committees (RMC) and their characteristics, namely structure and individual capacity of RMC, on corporate environmental performance. Corporate environmental performance in this study is measured by Environmental, Social, and Governance (ESG) scores.The sample in this research consists of non-financial companies listed on the Indonesia Stock Exchange from 2017 to 2021, with a total sample size of 325 observations and a sub-sample of 87 observations. The sample selection was based on purposive sampling method, and multiple linear regression analysis was used as the main method of analysis to test the hypotheses.The results of this research indicate that the presence of RMC has a positive and significant effect on corporate environmental performance. However, having a separate RMC structure from other committees did not prove to be more effective in improving corporate environmental performance. As for specific individual capacity, it does not have a significant influence on corporate environmental performance. On the other hand, generic individual capacity has a positive and significant influence on corporate environmental performance.
PENGARUH KOMPONEN INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN PERBANKAN (Studi pada Bank yang Terdaftar di Bursa Efek Indonesia pada Tahun 2019-2021) Theofilus Kristian Besir; Etna Nur Afri Yuyetta
Diponegoro Journal of Accounting Volume 12, Nomor 4, Tahun 2023
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The purpose of this study is to examine intellectual capital specifically about each component of the company’s intellectual capital can affect the company’s financial performance.Component of intellectual capital consist of four components are measured using MVAIC model, while financial performance is measured by return on assets (ROA), return on equity (ROE), and net interest margin (NIM). This study used company size and leverage as control variables. The population in this study are banking companies listed on the Indonesia Stock Exchange in the periode 2019-2021. Sampling was carried out using purposive sampling method which is sampling based on certain predetermined criteria. The total number of companies that are used as samples are 114 companies. The method of analysis in this study is the method of multiple linear analysis.The main results of this study indicate that the human capital efficiency (HCE) has a positive effect on company’s financial performance. Capital employed efficiency (CEE) has a positive effect on company’s financial performance. Relational capital efficiency (RCE) has a positive effect on company’s financial performance.
PENGARUH PENGETAHUAN PERPAJAKAN, KESADARAN WAJIB PAJAK, PELAKSANAAN SELF-ASSESSMENT, DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK PELAKU E-COMMERCE (Studi Kasus Wajib Pajak Orang Pribadi Pelaku UMKM di Kota Semarang) Shela Nur Fajriya; Zulaikha Zulaikha
Diponegoro Journal of Accounting Volume 12, Nomor 4, Tahun 2023
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This study aims to analyze the influence of tax knowledge, taxpayer awareness, application of a self-assessment system, and tax sanctions on taxpayer compliance in micro, small, and medium enterprises (MSMEs) in Semarang City who register their businesses on the e-commerce platform. In this study, there are four independent variables and one dependent variable. The independent variables used consist of tax knowledge, taxpayer awareness, application of the self-assessment system, and tax sanctions, while the dependent variable is taxpayer compliance. The sampling technique used was convenience sampling through the online questionnaire method, with the number of samples determined by the Cochran formula, amounting to 101 respondents. The research data was processed using multiple linear analyses with the IBM SPSS 26.0 program. The study's results found a significant positive influence between tax knowledge, taxpayer awareness, application of the self-assessment system, and tax sanctions on taxpayer compliance behavior.
PENGARUH PENGUNGKAPAN LAPORAN KEBERLANJUTAN TERHADAP KINERJA KEUANGAN PERUSAHAAN PERBANKAN DI INDONESIA Nurhalim Gaffar Ronaldo; R. R. Sri Handayani
Diponegoro Journal of Accounting Volume 12, Nomor 4, Tahun 2023
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This study aims to analyze the effect of the disclosure of sustainability reports on the financial performance of banking companies in Indonesia. The independent variabels used are sustainability reporting in aggregate, disclosure of the economic dimension, disclosure of environmental dimension, and the disclosure of social dimension. The dependent variable in this study is financial performance as measured using ROA. The hypothesis put forward in this study is the influence of sustainability reports in aggregate, disclosure of economic dimension, disclosure of environmental dimension, and disclosure of social dimension to the company’s financial performance. This research used samples from 69 GRI-standar sustainability reports consisting of 32 banking companies listed in the Indonesia Stock Exchange in the period 2020 to 2022. The data used in this research is secondary data and the sample taken with purposive judgment sampling method. In testing the hypothesis, this study uses multiple and simple linear regression analysis.  The results of this research indicate that only disclosure of sustainability report in aggregate and the disclosure of the economic dimension affects the financial performance of banking companies as measured using ROA, while disclosure of the environmental dimension, and disclosure of the social dimension do not affect the financial performance of banking companies as measured using ROA. Thus, it can be concluded that only disclosure of sustainability reports in aggregate and disclosure of economic dimension affects the financial performance of banking companies. 

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