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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 25 Documents
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Search results for , issue "Volume 13, Nomor 1, Tahun 2024" : 25 Documents clear
ANALISIS PENGARUH FRAUD PENTAGON TERHADAP KECURANGAN LAPORAN KEUANGAN DI PERUSAHAAN PUBLIK YANG TERDAFTAR DI BEI (Studi Empiris pada Perusahaan Sektor Kesehatan dan Teknologi pada tahun 2019-2021) Wahyutomo, Satrio; Marsono, Marsono
Diponegoro Journal of Accounting Volume 13, Nomor 1, Tahun 2024
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the influence of the pentagon fraud risk factors developed by Crowe Howart on fraudulent financial reporting in health and technology sector companies listed on the Indonesia Stock Exchange in 2019 to 2021. The pentagon fraud risk factors are proxied by external pressure, supervision ineffectiveness, changes in auditors, changes in directors, and CEO narcissism.The samples in this study include 99 samples which consist of 33 companies during 2019-2021 period. The samples were selected through purposive sampling method. The data type is secondary data using financial and annual report as data sources. They were later collected using documentation method then processed using logistic regression analysis method.The research results show that external pressure variable has a significant positive effect on fraudulent financial reporting, while the supervision ineffectiveness has a significant negative effect on fraudulent financial reporting. Variables such as changes in auditor, changes in directors, and CEO narcissism have no significant effect on fraudulent financial reporting. Also Beneish M-score model detected that 22 out of 99 sample companies were suspected of fraudulent financial reporting
PENGARUH STRUKTUR KEPEMILIKAN, ATRIBUT DEWAN, DAN RISIKO KEBANGKRUTAN TERHADAP KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN: PERAN MODERASI KONVERGENSI IFRS Ariani, Desi; Fuad, Fuad
Diponegoro Journal of Accounting Volume 13, Nomor 1, Tahun 2024
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the impact of ownership structure, board attributes, and bankcruptcy risk indicators on the timeliness of financial reporting with IFRS comvergence as a moderating variable. The independent variables used in this study are the foreign ownership, institutional ownership, board size, independent board membership, gender diversity, and bankcruptcy risk indicators. While the dependent variable used in this studyis the timeliness of financial reporting an IFRS convergence as the moderating variable in this study.The population in this study consist of mining companies that are listed on the Indonesia Stock Exchange (IDX) for the period 2018-2021. Purposive sampling is used to as the sampling method. This study uses panel data regression to examine ownership structure which consists foreign ownership and institutional ownership, board attributes which consists board size and independent board membership, gender diversity and bankcruptcy risk indicators on the timeliness of financial reporting and testing the moderating variable using the Moderated Regression Analysis.The results show that foreign ownership, board size, and bankcruptcy risk indicators have a significant effect on the timeliness of financial reporting, while institutional ownership, independent board membership, and gender diversity have no significant effect on the timeliness of financial reporting. IFRS convergence does not moderate the relationship that exist between foreign ownership, institutional ownership, board size, independent board membership, gender diversity, and bankcruptcy risk indicators with the timeliness of financial reporting.
PENGARUH REALISASI ANGGARAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP KINERJA KEUANGAN, STABILITAS KEUANGAN, DAN INKLUSI KEUANGAN PADA PERUSAHAAN PERBANKAN DI BURSA EFEK INDONESIA TAHUN 2017 – 2022 Isymam, Muhammad; Prasetyo, Andrian Budi
Diponegoro Journal of Accounting Volume 13, Nomor 1, Tahun 2024
Publisher : Diponegoro Journal of Accounting

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Abstract

This research aims to determine the impact of corporate social responsibility budget realization on financial performance, financial stability, and financial inclusion in banking companies. The control variables used in this study are leverage, tangibility, firm size, and firm age. The population in this research consists of all banking companies listed on the Indonesia Stock Exchange for the period 2017-2022. The sample was selected using purposive sampling method, with a total of 22 banks included in the study. Hypothesis testing was conducted using multiple regression analysis on panel data.The results of this research indicate that the realization of corporate social responsibility budget has a positive influence on financial performance, financial stability, and financial inclusion. Tangibility and firm age do not have a significant impact on financial performance, financial stability, and financial inclusion. Leverage does not have a significant impact on financial performance and financial inclusion but has a positive impact on financial stability. However, firm size has a positive impact on financial performance, financial stability, and financial inclusion.
PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, SOLVABILITAS, OPINI AUDIT DAN REPUTASI AUDITOR TERHADAP AUDIT REPORT LAG (Studi Empiris pada Perusahaan Sektor Property & Real Estate yang Terdaftar di Bursa Efek Indonesia Periode 2018 - 2021) Hidayat, Aditya Wirananda; Utomo, Dwi Cahyo
Diponegoro Journal of Accounting Volume 13, Nomor 1, Tahun 2024
Publisher : Diponegoro Journal of Accounting

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Abstract

This study examines the influence of company size, profitability, solvency, audit opinion and auditor reputation on audit report lag This study has dependent variable named audit report lag and independent variables company size, profitability, solvency, audit opinion and auditor reputation. This study used secondary data derived from the financial statements of all companies in the property and real estate sector listed on the Indonesia Stock Exchange (IDX) in 2018-2021. The research sampling was carried out using purposive sampling method and has 52 samples for 4 consecutive years. This study used multiple linear regression analysis to test the hypothesis. The results of this study show that in the period before the Covid-19 pandemic, profitability and audit opinion had a negative and significant effect on audit report lag, while company size, solvency and auditor reputation had no effect on audit report lag. On the other hand, during the Covid-19 pandemic, solvency had a negative and significant effect on audit report lag, while company size, profitability, audit opinion and auditor reputation had no effect on audit report lag. 
PENERAPAN FRAUD DIAMOND DALAM PENDETEKSIAN KECURANGAN LAPORAN KEUANGAN (Studi Empiris pada Perusahaan Healthcare yang Terdaftar di BEI 2019-2022) Haq, Shifna Zihdatal; Rahardjo, Shiddiq Nur
Diponegoro Journal of Accounting Volume 13, Nomor 1, Tahun 2024
Publisher : Diponegoro Journal of Accounting

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Abstract

This study was conducted to analyze the effect of the fraud diamond concept proposed by Wolfe and Hermanson, that financial targets, effective monitoring, audit opinion and broad director change as independent variable towards financial statement fraud as variabel dependent proxied by the Beneish M-Score formula.The samples used in this study are 19 heatlhcare companies listed during the period 2019-2022 in the Indonesia Stock Exchange. Hypothesis testing was conducted using the logistic regression method with SPSS 25 software.The results showed that the effective monitoring variable proxied by the ratio of the number of independent commissioners to the total number of commissioners and the board of directors turnover variable proved to have an effect on financial statement fraud. Meanwhile, for the financial target variable proxied by return on assets and audit opinion in this study does not prove that these variables have an effect on financial statement fraud.
PERAN GENDER KOMITE AUDIT DALAM MEMODERASI HUBUNGAN TEKANAN, KESEMPATAN, RASIONALISASI, DAN KECURANGAN LAPORAN KEUANGAN Bagaskara, Tri Cahyo; Chariri, Anis
Diponegoro Journal of Accounting Volume 13, Nomor 1, Tahun 2024
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Abstract

This research aims to examine the relationship between fraud triangle theory and financial statement fraud. The independent variables in this research include external pressure, ineffective monitoring, and auditor change. Meanwhile, the dependent variable in this research is financial statement fraud, which is measured using dummy variables. Companies are classified into fraud and non-fraud companies based on the results of Altman Z-Score calculations. Apart from that, this research also tested the moderating variable, namely audit committee gender, which was analyzed using the MRA model.This research uses construction company objects listed on the Indonesia Stock Exchange during 2020–2022. Based on the purposive sampling method, 16 construction companies were obtained that met the criteria with a final sample size of 48 data. The relationship between the independent variable and the dependent variable was analyzed using the regression analysis.The statistical results of this research found a positive relationship between external pressure and auditor change on fraudulent financial reports. Meanwhile, ineffective monitoring have no influence on financial statement fraud. This research is also unable to prove that the gender of the Audit Committee moderates the relationship between external pressure, ineffective monitoring, and auditor change on fraudulent financial reports.
PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN PERUSAHAAN (Studi Empiris pada Perusahaan Manufaktur Sektor Aneka Industri yang Terdaftar di Bursa Efek Indonesia Tahun 2019 – 2021) Linuwih, Devania Rizky; Parasetya, Mutiara Tresna
Diponegoro Journal of Accounting Volume 13, Nomor 1, Tahun 2024
Publisher : Diponegoro Journal of Accounting

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The aim of this research is to examine the influence of Good Corporate Governance on Company Financial Performance. The phenomenon was a drastic decline in financial performance on multiindustry companies compared with others in 2020, which led to several industrial-sector companies suspend their share and decline.Good Corporate Governance in this research is proxied by the board accountability, transparency and disclosure, and audit committee. The company's financial performance in this study was measured using ROE and Tobin's q. The sample used is a multi-industrial sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) period 2019-2021. The sampling method used purposive sampling with several criteria, so that a sample of 29 companies was obtained. The type of data used is secondary data obtained on the website www.idx.co.id and the official research sample company website.The results of statistical tests conclude that the board accountability would have a significant impact on their financial performance using both roe and tobin's q, while transparency and disclosure, and the audit committee would have no effect on the company's financial performance.
PENGARUH ESG TERHADAP KINERJA KEUANGAN PERUSAHAAN DENGAN MANAJEMEN LABA SEBAGAI VARIABEL MEDIASI (Studi Empiris pada Seluruh Perusahaan yang Terdaftar di Bursa Efek Indonesia Tahun 2021) Gabriela, Natasha; Prabowo, Tri Jatmiko Wahyu
Diponegoro Journal of Accounting Volume 13, Nomor 1, Tahun 2024
Publisher : Diponegoro Journal of Accounting

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In this research, the authors examined the direct influence of ESG performance on company financial performance as well as through earnings management as a mediating variable. The author perform this research based on the consideration to examine factors outside financial information that could influence the company's financial performance. The data used in this research is secondary data involving 75 companies listed on the Indonesia Stock Exchange in 2021. The method used to collect data in this research is through documentation and literature studies. Regression analysis was performed with IBM SPSS 26 software to examine the direct and indirect effect of ESG on financial performance. The results of this study indicate that ESG has a positive and significant effect on the company's financial performance. Meanwhile, earnings management is unable to mediate the relationship between ESG and financial performance. These findings indicate that companies with high ESG scores tend to have high financial performance as well.
PENGARUH KEPEMILIKAN KELUARGA TERHADAP TAX AVOIDANCE DENGAN VOLUNTARY DISCLOSURE SEBAGAI VARIABEL MODERASI (Studi Empiris pada Perusahaan Sektor Barang Konsumen Primer yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2021) Kreativa, Angela Twinda; Prabowo, Tri Jatmiko Wahyu
Diponegoro Journal of Accounting Volume 13, Nomor 1, Tahun 2024
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This study aims to examine the effect of family ownership on tax avoidance with voluntary disclosure as a moderating variable in consumer non-cyclicals companies listed on the Indonesia Stock Exchange (IDX) for the period 2019-2021. Tax avoidance is the dependent variable, measured using the Effective Tax Rate (ETR), while family ownership serves as the independent variable, and voluntary disclosure serves as the moderating variable. Control variables encompass company size, profitability measured by Return on Assets (ROA), leverage, and year dummies.The research population consists of companies in the consumer non-cyclicals sector that were listed on the IDX during the period 2019-2021. Employing purposive sampling, 87 research samples were selected for analysis. Panel data regression, specifically utilizing the Random Effects Model (REM), was employed to assess the relationships among these variables.The research results indicate a positive influence of family ownership on tax avoidance. It was also found that the voluntary disclosure variable is able to weaken the positive influence of family ownership on tax avoidance.
PENGARUH KEBERLANJUTAN PERUSAHAAN TERHADAP KINERJA PERUSAHAAN DENGAN KARAKTERISTIK CEO SEBAGAI VARIABEL MODERASI (Studi Empiris pada Perusahaan Non Keuangan yang Terdaftar di Bursa Efek Indonesia Tahun 2018 - 2021) Rahmawati, Isna; Juliarto, Agung
Diponegoro Journal of Accounting Volume 13, Nomor 1, Tahun 2024
Publisher : Diponegoro Journal of Accounting

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The study aims to examine the effect of corporate sustainability on firm performance with CEO characteristics as the moderating variable. Corporate sustainability is the independent variable and firm performance is the dependent variable. CEO characteristics as a moderating variable are proxied by the variable education level, tenure, and gender.The sample of this research is non financial companies listed on the Indonesia Stock Exchange in 2018-2021 with a total of 50 companies. The sample selection method used a purposive sampling method in the form of criteria and requirements that have been determined by the researcher. Regression analysis and absolute difference value tests were used in this research.The result of the study shows that corporate sustainability have a positive effect on firm performance. The CEO’s education level strengthen the influence of corporate sustainability on firm performance. However, this research finds that a longer CEO tenure weakens the influence of corporate sustainability on firm performance. Likewise in terms of gender, female CEOs can not strengthen the influence of corporate sustainability on firm performance.

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