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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 Return On Asset dan Return On Equity Terhadap Manajemen Laba Pada Perusahaan Tekstil dan Produk Tekstil Simanjuntak, Davin Joshua Pitua; Haryanto, Haryanto
Diponegoro Journal of Accounting Volume 13, Nomor 2, Tahun 2024
Publisher : Diponegoro Journal of Accounting

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Abstract

Profit is an important indicator used by stakeholders in determining their policies in making investments. This profit is information that comes from financial reports which are the responsibility of management which is intervened by management as a result of the report using profit management practices. This research was conducted to see the influence of Return on Assets and Return on Equity on earnings management in textile and textile product companies. Data was collected using the documentation method. Data were analyzed using multiple regression and using the model test (f) and hypothesis test (t) as well as the coefficient of determination (R2). The results of the t model test show that the ROA coefficient and significance are 0.472/0.001<0.05 and ROE is -0.721/0.001<0.05, then the f model test results show a significance of 0.001<0.05, thus showing that ROA has a positive effect and significant to earnings management, but ROE has a negative and significant effect on earnings management. So if ROA increases, the possibility of earnings management will increase, but conversely, if ROE increases, earnings management will decrease.
Pengaruh Moderasi Ukuran Perusahaan, Pertumbuhan Penjualan, dan Likuiditas pada Hubungan antara Struktur Modal dengan Profitabilitas (Studi Empiris pada Perusahaan Sektor Barang Konsumen Primer di Bursa Efek Indonesia Tahun 2017-2019) Widyaswari, Pramesti Senja; Utomo, Dwi Cahyo
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 moderating effect of firm size, sales growth, and liquidity on the relationship between capital structure and profitability. The variables used are profitability proxied by Return on Assets (ROA) as the dependent variable, capital structure proxied by Debt to Asset Ratio (DAR) as the independent variable, firm size proxied by logarithm natural of total assets, sales growth proxied by sales growth ratio, and liquidity proxied by current ratio (CR) as the moderating variable. The population in this study is consumer non-cyclicals companies listed on the Indonesia Stock Exchange for the period of 2017-2019. Sources of data used are secondary data from annual financial reports published through the official website of the Indonesia Stock Exchange and related companies. Sampling based on purposive sampling method with a total sample of 132 data samples. The analytical method used to test the hypotheses is moderated regression analysis. The results of this study indicate that capital structure (DAR) has an insignificant effect on profitability (ROA). Firm size is negatively moderated the relationship between capital structure (DAR) and profitability (ROA). Sales growth and liquidity (CR) are unable to moderate the relationship between capital structure (DAR) and profitability (ROA).
PENGARUH DARI TATA KELOLA PERUSAHAAN TERHADAP KINERJA KEUANGAN SELAMA PANDEMI COVID-19 (Studi pada Perusahaan Farmasi yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2022) Pertiwi, A.Winona Suci; Handayani, R. R. Sri
Diponegoro Journal of Accounting Volume 13, Nomor 2, Tahun 2024
Publisher : Diponegoro Journal of Accounting

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This study aims to analyze the influence of corporate governance on the financial performance of pharmaceutical companies during the Covid-19 pandemic. During the Covid-19 pandemic, financial performance is an indicator that reflects the extent to which the company has managed to achieve good financial management results, especially in the face of the economic impact of the pandemic. Good corporate governance is expected to improve the company's financial performance.This study uses independent variables consisting of corporate governance with indicators of institutional ownership, board of commissioners, board of directors. Whilethe dependent of research is financial performance in the form of ROA. The population of this study is pharmaceutical companies listed on the Indonesia Stock Exchange (IDX) for the period 20-202 2. The sampling method used was purposive sampling and a total sample of seven pharmaceutical companies with certain criteria was obtained. This study used multiple regression analysis and Stata 14 application.The results showed that institutional ownership with an effective monitoring function and an independent board of commissioners can help minimize agency conflicts, thus having a positive and significant effect on the company's ROA during the Covid-19 pandemic, but the board of directors negatively affects ROA. In the event that the supervision of the board of directors is not effective in supervising the agency or taking inappropriate decisions, this also has an impact on the company's financial performance.
PENGUNGKAPAN ENVIRONMENTAL, SOCIAL, DAN GOVERNANCE (ESG) TERHADAP FINANCIAL PERFORMANCE & NON FINANCIAL PERFORMANCE PERUSAHAAN (Studi Empiris pada Indeks Kompas 100 yang mengungkapkan ESG Score dan Terdaftar di BEI Tahun 2020-2022) Sitepu, Mery Shinta Serafim; Utomo, Dwi Cahyo
Diponegoro Journal of Accounting Volume 13, Nomor 2, Tahun 2024
Publisher : Diponegoro Journal of Accounting

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This study aims to assess the influence of Environmental, Social, and Governance (ESG) Disclosure on both financial and non-financial performance. The dependent variables in this research are Financial Performance and Non- Financial Performance, with independent variables involving environmental disclosure, social disclosure, and governance disclosure. Financial performance is measured using proxies such as ROA (Return on Assets), ROE (Return on Equity), and Tobin’s. Non-financial performance is assessed using a single proxy, which is market shares.    The data for this study are sourced from the financial reports of companies listed in the Kompas 100 index on the Indonesia Stock Exchange (BEI) during the period 2020-2022. The research observation, consisting of 195 companies over three consecutive years, was selected using purposive sampling. Multiple linear regression analysis was employed to test the research hypotheses.    Using a multiple linear regression model, it is possible to determine the relationship between environmental disclosure, social disclosure, and governance disclosure with both financial performance and non-financial performance of companies. The findings of this study indicate that environmental disclosure, social disclosure, and governance disclosure have a non-significant and negative determination with financial performance. The results also reveal that environmental and social disclosure exhibit a non-significant and negative determination with non- financial performance. However, governance disclosure demonstrates a positive and significant determination with non-financial performance.
PENGARUH KINERJA KEUANGAN DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2019-2021) Askiantari, Anisa Eka; Purwanto, Agus
Diponegoro Journal of Accounting Volume 13, Nomor 2, Tahun 2024
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This research aims to analyze and obtain empirical evidence on the influence of financial performance and corporate social responsibility disclosure on firm value in manufacturing companies listed on the Indonesia Stock Exchange with good corporate governance as moderating variable during the period 2019-2021. GCG is measured by the composition of management shares and the proportion of the board of independent commissioners.This study utilized secondary data with a population size of 193 manufacturing companies listed on the Indonesia Stock Exchange during the period of 2019-2021. The sampling method used in this research is purposive sampling, where the sample consist of 61 manufacturing companies based on researcher-defined criteria. The analysis method employed in this research is moderated regression analysis (MRA).The result of this study indicate that financial profitability has positive effect on firm value, financial leverage has a negative effect on firm value, and CSR has a positive effect on firm value. However, good corporate governance represent by the composition of management shares does not moderate the relationships between financial leverage and firm value, and CSR and firm value. Independent commissioners moderate the relationships between financial profitability and firm value, and CSR and firm value
ANALYSIS OF THE INFLUENCE OF WORKING CAPITAL ASSETS AND FIXED ASSETS ON COMPANY PROFITABILITY (Study on Construction Companies Listed on the Indonesia Stock Exchange for the 2019-2021 Period) Quatrinasa, Daru; Muid, Dul
Diponegoro Journal of Accounting Volume 13, Nomor 2, Tahun 2024
Publisher : Diponegoro Journal of Accounting

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This study aims to examine the effect of working capital and fixed assets on company profits from construction companies listed on the Indonesia Stock Exchange in 2019-2021. This study aims to find empirical evidence regarding working capital. (Working Capital) and fixed assets (Fixed Assets) on company profits or profitability, so that they can provide views to company management or to investors and stakeholders to find out relevant accounting information regarding company profits or profitability in financial reports.The research method used in this study was a quantitative approach with a population of 62 construction companies and 22 construction companies were taken as research samples. The data used in this research is secondary data obtained from the official website of the Indonesia Stock Exchange (IDX) which is used as the research sample. The analysis technique used is multiple linear regression.The results of testing the hypothesis stated that the working capital variable and the correlation between working capital and fixed assets had a positive effect on company profits or profitability, while this study found that fixed assets (Fixed Assets) had a negative effect on company profits or profitability.
PENGGUNAAN BERBAGAI ARTIFICIAL INTELLIGENCE PADA PROSES AUDIT- A SYSTEMATIC LITERATURE REVIEW Silaen, Raymonth Pieter; Dewayanto, Totok
Diponegoro Journal of Accounting Volume 13, Nomor 2, Tahun 2024
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This research aims to determine the importance of using various artificial intelligence in the audit process. The method used in this research is Systematic Literature Review (SLR) by searching for articles in the Scopus database. The research results show that the application of AI in the audit process can increase audit efficiency and effectiveness. Apart from that, AI also helps auditors with data analysis and fraud detection. However, there are several obstacles to using AI in audits, such as the auditor's lack of understanding of AI technology. This research is expected to contribute to the development of science and technology, especially in the audit field. In addition, the results of this research are expected to provide benefits for auditors in carrying out the audit process. In this research, the author found 20 articles that were relevant to the research topic. This research concludes by discussing the implications of the research for the future of auditing. The findings show that AI has the potential to significantly improve the efficiency, accuracy, and effectiveness of the audit process. However, there are challenges that need to be overcome, such as the need for auditors to develop new skills and regulatory adaptation to the use of AI in audits.
PENGARUH ASET, BELANJA DAERAH, TOTAL ASET DAN TOTAL BELANJA TERHADAP MATURITAS SPIP (SISTEM PENGENDALIAN INTERN PEMERINTAH) PEMERINTAH DAERAH JAWA BARAT Daniel, Daniel; Chariri, Anis
Diponegoro Journal of Accounting Volume 13, Nomor 2, Tahun 2024
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This study aims to obtain empirical evidence and analyze the effect of assets, regional expenditure, total assets and total expenditure on the maturity of SPIP (government internal control system). Independent variables of assets, regional expenditure, total assets and total expenditure are projected in the financial statements assessed through the results of the West Java BPK audit 2021-2022, while the Government Internal Control System is projected in the West Java BPKP audit results 2021-2022 which are assessed through the SPIP Maturity Level.The population in this study is the West Java regional government which has been audited by BPK and BPKP in 2021 and 2022. There are 70 research samples used in accordance with predetermined criteria. The research data analysis used descriptive statistical analysis, classical assumption test and ordinal logistic regression analysis.Data analysis was performed using multiple linear regression. The results of this research analysis show that at the first point that Asset SPI has a significant influence on SPIP maturity in districts and cities in West Java Province with a contribution of the influence given of 31.2%, meaning that the greater the value of Asset SPI will have an impact on increasing the value of SPIP maturity, then at the second point Regional Expenditure SPI has a significant influence on SPIP maturity in districts and cities in West Java Province with a contribution of the influence given of 18%, meaning that the greater the value of SPI Regional Expenditure will have an impact on increasing the value of SPIP maturity, then at the third point total Regional Expenditure does not have a significant effect on SPIP maturity in districts and cities in West Java Province, meaning that changes in the value of total Regional Expenditure will not necessarily have an impact on changes in SPIP maturity value, and finally at point 4 Total Assets do not have a significant effect on SPIP maturity in districts and cities in West Java Province.
PENGARUH CORPORATE GOVERNANCE TERHADAP KEMUNGKINAN TERJADINYA FRAUDULENT FINANCIAL REPORTING (Studi Empiris pada Perusahaan Sektor Keuangan yang Terdaftar di Bursa Efek Indonesia Periode 2020-2022) Saputra, Moh. Wahyu Imam; Parasetya, Mutiara Tresna
Diponegoro Journal of Accounting Volume 13, Nomor 2, Tahun 2024
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A financial report which reflects the condition and performance of the company, is used as a means of communication and a basis for decision making for stakeholders. However, management often carries out fraudulent financial reporting, resulting in information asymmetry and allowing agency problems to occur. Therefore, an effective monitoring system is needed, one of which is through the implementation of corporate governance.The independence of the board of commissioners, remuneration of the board of commissioners, financial expertise of the main director, financial expertise of the board of commissioners, frequency of board of commissioners meetings, and managerial ownership are used to see the influence of corporate governance on the possibility of fraudulent financial reporting. A total of 261 research samples will be observed using a binary logistic regression model. Based on the empirical evidence obtained, the frequency of board of commissioners meetings are proven to have a negative influence on the possibility of fraudulent financial reporting. Meanwhile, the independence of the board of commissioners, remuneration of the board of commissioners, financial expertise of the CEO, financial expertise of the board of commissioners, and managerial ownership do not have a significant influence on the possibility of fraudulent financial reporting.Considering the research results obtained, it is appropriate for companies to implement good corporate governance. Through the implementation of good corporate governance, it will indirectly increase company value in the long term. This is because stakeholders feel confident that the company's financial reports have been prepared fairly and accountably.
PENGARUH PENINGKATAN PAD DAN DANA TRANSFER TERHADAP BELANJA MODAL DENGAN PERTUMBUHAN EKONOMI SEBAGAI VARIABEL MODERASI (Studi Empiris Pada Kabupaten/Kota di Jawa Tengah Tahun 2016-2021) Anthony, Aurelia Rayhandita; Rohman, Abdul
Diponegoro Journal of Accounting Volume 13, Nomor 2, Tahun 2024
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This research aims to examine the effect of increasing Regional Original Income and Transfer Funds on Capital Expenditures with Economic Growth as a moderating variable. The type of data used is secondary data. The analytical method used to test the hypothesis in this research is Moderated Regression Analysis (MRA) with the SPSS program to test the data.The population used in this research is the 2016-2021 APBD and GRDP Realization report in the Regencies/Cities of Central Java Province which consists of 35 Regencies/Cities. The sample used in this research was 210 dataThe research results show that Regional Original Income and Transfer Funds have a significant effect on Capital Expenditures, however, the Economic Growth variable as a moderating variable is unable to influence Regional Original Income and Transfer Funds on Capital Expenditures

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