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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 24 Documents
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Search results for , issue "Volume 13, Nomor 2, Tahun 2024" : 24 Documents clear
PENGARUH PENGUNGKAPAN ENVIRONMENTAL, SOCIAL, AND GOVERNANCE (ESG) TERHADAP KINERJA PERUSAHAAN Widyaningrum, Diptya; Rohman, Abdul
Diponegoro Journal of Accounting Volume 13, Nomor 2, Tahun 2024
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the impact of the environmental, social, and governance (ESG) disclosure and each of its pillar on the firm performance using EBIT as the proxy. Sustainability report, which is a form of firm responsibility, can be a company strategy in attracting the attention of stakeholders. This study incorporates dependent variable (environmental disclosure, social disclosure, governance disclosure, and ESG disclosure), independent variable (firm perfomance), and control variables (leverage and listed years).The population in this study comprises non-financial companies listed on the Indonesia Stock Exchange in 2019-2021. The sampling was carried out through purposive sampling, resulting in a total of 186 research samples.  The analysis method employed in this study is panel regression analysis.The findings of this study indicate that ESG disclosure as measured through the ESG score has a positive influence on firm performance Meanwhile, when measured individually, social disclosure and governance disclosure also has a positive influence on firm performance, but environmental disclosure does not have an influence on firm performance.
FAKTOR-FAKTOR YANG MEMPENGARUHI FEE AUDIT PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2019-2021 Wibowo, Afif Imaduddin; Parasetya, Mutiara Tresna
Diponegoro Journal of Accounting Volume 13, Nomor 2, Tahun 2024
Publisher : Diponegoro Journal of Accounting

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Abstract

This research aims to determine the effect of cash holding, managerial structure and company size on audit fee. Furthermore, this research expected to utilized as educational materials and conceptual contributions to widen accounting knowledge, and can be used to compare theoretical knowledge to actual conditions. This research uses a quantitative method. The sample that is used in this research is manufacturing firms that are enlisted on the IDX from the period 2019 to 2021. The total sample used in this research is 237 firms according to the criteria that have been set by the researcher. This research uses the multiple regression method for its data analysis andfound that cash holding and company size are positively affect audit fee, while managerial structure has a negative effect on audit fee.
ANALISIS MODUS OPERANDI KECURANGAN PADA LAPORAN KEUANGAN JIWASRAYA PERIODE 2011-2021 Naura, Refin Magiya; Kawedar, Warsito
Diponegoro Journal of Accounting Volume 13, Nomor 2, Tahun 2024
Publisher : Diponegoro Journal of Accounting

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Abstract

Fraudulent practices in financial statements can have a big impact on the company, stakeholders, and public trust in the industry. Reliable reporting that is in accordance with real conditions is the basis for interested parties to make rational decisions. Due to the desire to maintain its position in a competitive market and public trust in its business, Jiwasraya's directors took steps that led Jiwasraya to default. Jiwasraya was able to report a rapid rate of revenue growth over several years that was matched by a sharp increase in debt. The modus operandi used by Jiwasraya's directors undermined public confidence in the insurance company and raised questions about the accounting practices of auditors and corporate governance norms in state-owned companies. The purpose of this research is to find out the modus operandi used by Jiwasraya management in the fraudulent practice of financial statement fraud. This research is a descriptive qualitative research with a case study approach with a sample of Jiwasraya's financial statements for 2011-2021 using horizontal analysis, vertical analysis, content analysis, and Altman Z-Score. The results of the study explain that the modus operandi used by Jiwasraya's management in committing fraud is to expand new business lines with offers of high returns, conduct investments without proper studies, present financial statements by utilising the momentum of window dressing, and report asset revaluations to engineer financial statements.
PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP PENGUNGKAPAN INTELLECTUAL CAPITAL (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2021) Hafidz, Muhammad Fajar; Ghozali, Imam
Diponegoro Journal of Accounting Volume 13, Nomor 2, Tahun 2024
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The aim from this study is investigate the relationship between good corporate governance on intellectual capital disclosure. The independent variables used in this research is board size, the proportion of independence, board tenure, blockholder ownership, board meeting frequency, audit committee size, and audit committee meeting frequency. Then the dependent variable in this research is intellectual capital disclosure.            The population used in this study consists of companies in manufacturing sector listed on the Indonesian Stock Exchange. Using purposive sampling method, the 114 samples used from companies in manufacturing sector which published annual reports for the period 2019-2021. Multiple regression analysis is used in this study for testing the relationship between board size, the proportion of independence, board tenure, blockholder ownership, board meeting frequency, audit committee size, and audit committee meeting frequency on intellectual capital disclosure.            The results from this study show that board meeting frequency and audit committee size that has positive and significant impact to intellectual capital disclosure.
PENGARUH KOMITE AUDIT DAN AUDIT EKSTERNAL TERHADAP KINERJA PERUSAHAAN (Studi Empiris pada Perusahaan Finansial dan non-Finansial dalam Indeks LQ45 Tahun 2019-2021) Munir, Ghadiazka Azzata; Cahyonowati, Nur
Diponegoro Journal of Accounting Volume 13, Nomor 2, Tahun 2024
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The objective of this study is to investigate the influence of committee audit characteristics and external audit quality on firm performance. The variables used in this study are committee audit (size & frequency of meeting) and external audit quality (BIG4 & auditor independence) as the independent variable, while firm performance (Tobin’s Q) used as the dependent variable.The study uses a sample of 2019-2021 LQ45 companies that listed on the Indonesian Stock Exchange and Bloomberg Terminal with a total of 81 samples using purposive sampling with conditions that have already been determined. The analytical method utilized in this study is the multiple regression HCSE analysis.The result of this study showed that audit committee size & frequency of meeting and auditor independence has no influence over firm performance. While BIG4 has positive influence over firm performance.
SISTEM PENGENDALIAN MANAJEMEN PADA BADAN USAHA MILIK DESA LUMBUNG SEWU DALAM MENINGKATKAN PENDAPATAN ASLI DESA SEWUREJO Suryowati, Alam Suprobo; Daljono, Daljono
Diponegoro Journal of Accounting Volume 13, Nomor 2, Tahun 2024
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Efforts to increase Village Original Income (VOI) through Village-Owned Enterprises (VOE) require an appropriate Management Control System (MCS) to ensure that the activities carried out are in accordance with the goals the organization wants to achieve.This research aims to determine the application of MCS in VOE Lumbung Sewu in improving VOI Sewurejo. This research is descriptive research, with data collection methods through observation, interviews and documentation. The data analysis technique was carried out using the Charmaz Coding method, where coding of interview results was carried out to assist in grouping specific interview results which showed a relationship with other data. There are two steps in coding, namely coding done line by line and coding done word by word, followed by focused coding.The research results show that the management control system at BUMDes Lumbung Sewu is not running optimally. This is caused by several factors, including in terms of organization, business unit management, community support, and capital. BUMDes Lumbung Sewu can take steps to optimize its business by improving the quality of human resources, good capital management, developing business units, involving the participatory role of the community.
PENGARUH STRUKTUR JATUH TEMPO HUTANG TERHADAP MANAJEMEN LABA (Studi Empiris Perusahaan Manufaktur yang Terdapat di Bursa Efek Indonesia Tahun 2019-2021) Putri, Rusita Aprilla; Parasetya, Mutiara Tresna
Diponegoro Journal of Accounting Volume 13, Nomor 2, Tahun 2024
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This research aims to examine the influence of debt maturity structure on earnings management strategies. This research focuses on debt maturity reports in manufacturing companies which influence accrual earnings management and real earnings management in the period 2019 to 2021.The sampling method used in this research is purposive sampling, where the number of samples in this research is 105 issuers. This research uses multiple linear regression analysis methods and classical assumption tests.The results of the research show that long-term debt and short-term debt have a positive and significant effect on accrual earnings management in manufacturing companies listed on the IDX for the 2019-2021 period, then long-term debt and short-term debt have a positive and significant effect on the company's real earnings management manufacturers listed on the IDX for the 2019-2021 period. Issuers must clearly disclose the company's use of accruals and the reasons behind them in financial reports and reports. Transparency is very important to maintain investor and stakeholder trust.
DOES THE COVID-19 PANDEMIC PLAY A ROLE IN CORPORATE GOVERNANCE IN INFLUENCING BANK RISK MANAGEMENT IN INDONESIA (Empirical Study of Bank KBMI 2,3,4 in Indonesia 2017-2022) Novaldhi, Muhammad Jason; Utomo, Dwi Cahyo
Diponegoro Journal of Accounting Volume 13, Nomor 2, Tahun 2024
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This research examines the relationship between the COVID-19 pandemic, corporate governance and risk management of banks in Indonesia. This research has dependent variables, namely market risk, credit risk, liquidity risk, and operational risk with the independent variable good corporate governance. This research uses secondary data originating from the KBMI bank's annual financial reports 2,3,4 for 2017-2022. This research uses the MANOVA (Multivariate Analysis of Variance) method. The findings of this research prove that there is a relationship between COVID-19, corporate governance and bank risk management and also there are differences in risk management, namely market risk, credit risk and liquidity risk which are influenced by corporate governance and the COVID-19 pandemic.
PENGARUH SOSIALISASI PERPAJAKAN, KESADARAN WAJIB PAJAK, PEMAHAMAN PERPAJAKAN, DAN TARIF PAJAK TERHADAP KEPATUHAN WAJIB PAJAK PELAKU E- COMMERCE (Studi kasus pada Pelaku Usaha UMKM yang Menggunakan Layanan Berbasis E-commerce di Kabupaten Jepara) Hidayat, Kira Ninda Sarasati; Dewayanto, Totok
Diponegoro Journal of Accounting Volume 13, Nomor 2, Tahun 2024
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This study aims to determine the effect of tax socialization, taxpayer awareness, understanding of taxation, and tax rates on the compliance of e- commerce taxpayers.This study used primary data that distributed all questionnaires online through a google form obtained by a sample of 31 respondents using the voluntary sampling method. The population in this study is MSME taxpayers, business actors who use e-commerce services. The data obtained were analyzed using multiple regression analysis using the SPSS 23 analysis program.The results of this study show that tax socialization has a positive and significant effect on taxpayer compliance. Meanwhile, taxpayer awareness, understanding of taxation, and tax rates have a positive and insignificant effect on taxpayer compliance.
PENGARUH CORPORATE GOVERNANCE TERHADAP FINANCIAL DISTRESS (Studi Empiris pada Perusahaan Transportasi dan Logistik yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2022) Fiolina, Allisa; Yuyetta, Etna Nur Afri
Diponegoro Journal of Accounting Volume 13, Nomor 2, Tahun 2024
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This research was conducted to examine the effect of corporate governance on financial distress. Variables used in the examination are managerial ownership, institutional ownership, foreign ownership, board of commissioner, independence commissioner, and board of directors as the dependent variables, and also financial distress as the dependent variable.The samples of this study are transportation and logistics companies listed on the Indonesia Stock Exchange from 2020 - 2022. The samples based on the purposive sampling method obtained a sample of 28 companies with a total of 84 samples for 3 years of research. The data is processed using logistic regression analysis.The results showed that foreign ownership, the board of commissioners, independence commissioners, and the board of directors did not affect the financial distress. While other findings indicate that other variables, managerial ownership and institutional ownership, have a negative and significant impact on financial distress.

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