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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
ANALISIS FAKTOR-FAKTOR YANG MEMENGARUHI OPINI GOING CONCERN (Studi Empiris pada Perusahaan Sektor Consumer Cyclicals yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2021) Nurhana Fajri Herawati; 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 the previous year's going concern opinion, audit quality, audit lag, company size, profitability, liquidity, and leverage on going concern opinion acceptance. This study has a dependent variable, namely going concern audit opinion with independent variables including previous year's going concern opinion, audit quality, audit lag, company size, profitability, liquidity, and leverage.  This study uses secondary data obtained from financial reports and independent auditor reports published on the official website of the Indonesia Stock Exchange www.idx.co.id. The sample of this study is the consumer cyclicals sector companies listed on the Indonesia Stock Exchange in 2018-2021. Sampling using purposive sampling and obtained a sample of 63 companies in this study. Hypothesis testing was carried out using logistic regression. The test results show that there is a significant effect on the previous year's going concern opinion variable, audit quality, and profitability on going concern opinion acceptance. However, audit quality has the opposite direction to the hypothesis formulated, thus making the variable hypothesis rejected. For audit lag variables, company size, liquidity, and leverage have no significant effect on going concern opinion acceptance.
PENGARUH KEPEMILIKAN INSTITUSIONAL, KEPEMILIKAN MANAJERIAL, DAN UKURAN DEWAN KOMISARIS TERHADAP AGRESIVITAS PAJAK PERUSAHAAN (Studi Empiris pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2021) Rivan Afdhal; 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 examine the effect of institutional ownership, managerial ownership, and the size of the board of commissioners on corporate tax aggressiveness. This study uses tax aggressiveness as the dependent variable and institutional ownership, managerial ownership, and the size of the board of commissioners as independent variables.            This study applies regression analysis of panel data using a sample of mining companies listed on the Indonesia Stock Exchange for the period 2018 to 2021. By using purposive sampling in sample selection, 92 research samples were obtained for four consecutive years (2018-2021).            Using a sample of companies listed on the Indonesia Stock Exchange, empirical evidence, of mining companies listed between 2018 and 2021, this empirical research shows that institutional ownership has a significant and negative effect on corporate tax aggressiveness. Meanwhile, managerial ownership and the size of the board of commissioners do not have a significant relationship to corporate tax aggressiveness. 
PENGARUH GOOD CORPORATE GOVERNANCE DAN VOLUNTARY DISCLOSURE TERHADAP KINERJA KEUANGAN PERUSAHAAN MANUFAKTUR DI INDONESIA Kezia Stefany; Daljono Daljono
Diponegoro Journal of Accounting Volume 12, Nomor 4, Tahun 2023
Publisher : Diponegoro Journal of Accounting

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Abstract

In this changing of the present day which is changed according to the emerging age, Good Corporate Governance already became an important element and also the inseparable part of the institution or the company’s activities continuity. Good Corporate Governance has the purpose to monitor the activities which runs inside the company or organization and keeping the integrity on achieving the goal of the organization. While the Voluntary Disclosure is the inquiries or sharing of information that is given voluntarily by the company outside the mandatory disclosure, especially mentioned in this study are the financial information and the company’s operational activity. In this study, it is studied about how GCG could have an effect to the company’s financial performance, how the company did the financial controlling by using the  principles of GCG, and does the Voluntary Disclosure have any effect to the company’s financial performance. Therefore this study is done with the purpose to examine if the Good Corporate Governance and Voluntary Disclosure have effects to the company’s financial performance, especially for the manufacturing companies in Indonesia.This study is done by using the quantitative method, and the testing tools used in this study are the descriptive analysis method and the classical assumption test. The classical assumption test inquires the normality test, linearity test, multicolinearity test, autocorrelation test, and heteroscedasticity test. Also there is fit and goodness test that inquires the determination coefficient test, the F-test, and the T-test.Based on the studies that has been done, GCG which is measured by the independent commissioner variable has a positive effect to the organization’s financial performance. While the voluntary disclosure which is measured by the return of equity (ROE) variable does not have an effect to the organization’s financial performance.
FIRM SIZE, PENGARUH LEVERAGE, LIKUIDITAS, INVESTMENT OPPORTUNITY SET, PROFITABILITAS TERHADAP EARNINGS QUALITY Mochammad Aziz Ghoffar; Etna Nur Afri Yuyetta
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 firm size, leverage, liquidity, investment opportunity set, profitability on company earnings quality as measured using a modified Penman model.The data used in this study is secondary data with a research population of manufacturing companies listed on the Indonesia Stock Exchange in 2020–2021. This study used a purposive sampling method so that 149 companies were found that met the criteria applied as research variables. Data analysis in this study used descriptive analysis and multiple linear regression with the SPSS version 25 program.The results of this study confirm that firm size and profitability have a significant positive effect on earning quality. However, investment opportunity set and liquidity do not have a significant positive effect on earning quality and leverage does not have a significant negative effect on earning quality.
PENGARUH KARAKTERISTIK AUDIT TERHADAP PENGHINDARAN PAJAK (Studi Empiris pada Perusahaan Barang Konsumsi Barang Primer dan Terdaftar di BEI Tahun 2019-2021) Gian Pahala Tadore Simamora; Tri Jatmiko Wahyu Prabowo
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 characteristics on tax avoidance. This study has a dependent variable, namely tax avoidance with independent variables including auditor industry specialization, audit fee, audit tenure, and audit opinion. This study uses secondary data derived from the financial statements of all consumer non-cyclicals 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 34 companies were tested with details of 84 samples throughout the three-year research span. The analysis method used is multiple regression analysis. The results of this study indicate that audit tenure has a negative effect, while audit fee have a positive effect on tax avoidance while auditor industry specialization and audit opinion are found to have no effect.
ANALYZING OF PRODUCT AS A SERVICE METHOD IN CONTROLLING PRODUCTION COST BASED ON COMPANIES IN UNITED KINGDOM Muhammad Farraz Octoberry; Pascal Wittendorp
Diponegoro Journal of Accounting Volume 12, Nomor 4, Tahun 2023
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Abstract

This thesis explains most of the concepts of Product as a Service (PaaS), which is a potential change in buying and selling patterns of goods to consumers and producers. In this case, explaining the consumer as a point involved in the ownership-based model, buying products directly with the responsibility for maintenance. The Product as a service method aims to offer products through a service-oriented model, where consumers pay for the results obtained from the product rather than owning it directly. This thesis examines aspects of Product as a service by explaining some of the basic principles and business models as well as their potential for the financial stability of a company as a producer. By analyzing companies that use the Product as a Service method, the author aims to analyze whether this method can impact their production costs in order to get a stable financial level. With this, it is necessary to review the comprehensive literature and analyze a company's annual report. The findings of this thesis will contribute to existing knowledge by providing an understanding and the impact that will occur if a company implements the Product as a Service concept as their business strategy. In the end, Product as a service has the potential to make the company's financial stability and policies for customer satisfaction, and it can be implemented in other companies in various countries in a more sustainable future.
ACCOUNTING STUDENTS’ WHISTLEBLOWING INTENTIONS: WHAT ARE THE DRIVERS? Almas Hilman; Agus Purwanto
Diponegoro Journal of Accounting Volume 12, Nomor 4, Tahun 2023
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This research examines the determinants of accounting students’ whistleblowing intentions. A questionnaire is shared with 258 final-year accounting students, with 164 concluding as a final sample. The model is tested using the partial least square of structural equation modelling analysis. The results demonstrated the positive effect of the learning environment, anticipatory socialization, professional commitment, and perceived moral intensity on accounting students' whistleblowing intentions. As the external driver significantly affects students' whistleblowing intentions, this study suggests improvement in several areas, such as physical and non-physical facilities and the lectures' traits concerning ethical-related things. Additionally, as leading actors, students must be aware of the necessity of ethical issues to boost better ethical decisions.The findings provide additional substance to expand the research concerning knowledge in this field.
PENGARUH KINERJA KEUANGAN, KESEMPATAN INVESTASI, DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN (Studi Empiris pada Perusahaan Sektor Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2021) Moehamad Rizki Bagoes Setiawan; Darsono Darsono
Diponegoro Journal of Accounting Volume 12, Nomor 4, Tahun 2023
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Increasing company value is not only a measure of success, but also a determining factor for a company's survival in an increasingly competitive market. Therefore, it is important for companies to understand the factors that influence the increase in company value, especially in the context of disclosing complex and varied company information. A more in-depth study on the influence and characteristics of company information disclosure can provide valuable insights for companies in making strategic decisions to increase company value and maintain their competitive advantage. This research aims to examine the effect of financial performance consisting of liquidity, profitability, solvency, investment opportunity, and corporate social responsibility on company value.Data was collected through the documentation method from manufacturing companies listed on the Indonesia Stock Exchange in the 2018-2021 timeframe using a purposive sampling technique. The sample consists of 380 companies selected from a total of 717 existing companies. The analytical method used is multiple linear regression.      The results showed that liquidity, solvency, investment opportunities, and corporate social responsibility have a significant positive effect on firm value, while earnings do not have a significant positive effect on firm value.
PENGARUH KINERJA LINGKUNGAN DAN PENGUNGKAPAN LINGKUNGAN TERHADAP NILAI PERUSAHAAN (Studi Empiris pada Perusahaan Sektor Energi dan Basic Materials yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2021) Desti Rohana Sagala; Rr. Karlina Aprilia Kusumadewi
Diponegoro Journal of Accounting Volume 12, Nomor 4, Tahun 2023
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The objective of this research is to analyze the impact of environmental performance and environmental disclosure on firm value in the energy and basic materials sectors listed on the Indonesian Stock Exchange from 2017 to 2021. The dependent variable used in this study is firm value. The independent variables used are environmental performance and environmental disclosure. The control variables used to maintain the relationship between dependent variable and independent variables are firm size and leverage. The research uses secondary data from annual reports, sustainability reports, and financial reports of companies in the energy and basic materials sectors listed on the Indonesian Stock Exchange from 2017 to 2021. The sample selection method is purposive sampling with a number of specific criteria. The sample for this research consisted of 90 companies. Panel data regression analysis is the analysis used to test hypotheses in this research. The results of this research show that environmental performance has a significant positive impact on the firm's value, while environmental disclosure has no impact on the firm's value.
PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) TERHADAP AGRESIVITAS PAJAK: PERAN MODERASI CORPORATE GOVERNANCE Tiodora Theresa Horas Br Manurung; Dwi Ratmono
Diponegoro Journal of Accounting Volume 12, Nomor 4, Tahun 2023
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Abstract

            The objective of this study is to investigate the influence of corporate social responsibility (CSR) disclosure on tax aggressiveness and whether corporate governance moderates that influence. The variables used in this study are CSR disclosure as the independent variable, corporate governance as the moderating variable, and tax aggressiveness as the dependent variable.            This study uses a sample of 2016-2021 manufacturing companies listed on the Indonesia Stock Exchange and Bloomberg Terminal with a total of 132 samples using purposive sampling with conditions that have already been determined. The analytical methods utilized in this study is the multiple regression analysis and absolute difference value.            The results of this study showed that CSR disclosure has no influence over tax aggressiveness and that corporate governance weakens the negative influence which CSR disclosure has on tax aggressiveness.

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