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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 80 Documents
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Search results for , issue "Volume 13, Nomor 3, Tahun 2024" : 80 Documents clear
PENERAPAN ARTIFICIAL INTELLIGENCE, BIG DATA, DAN BLOCKCHAIN DALAM FINTECH PAYMENT TERHADAP RISIKO PENIPUAN KOMPUTER (COMPUTER FRAUD RISK): A SYSTEMATIC LITERATURE REVIEW Caseba, Farah Labibah; Dewayanto, Totok
Diponegoro Journal of Accounting Volume 13, Nomor 3, Tahun 2024
Publisher : Diponegoro Journal of Accounting

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Abstract

This research is aimed at finding out the benefits, driving factors and challenges of applying artificial intelligence, big data and blockchain to fintech payments in preventing the risk of computer fraud. This research uses the systematic literature review (SLR) method by analyzing articles obtained through literature selection related to the research objectives. Articles were obtained based on keywords, published in Scopus indexed academic journals published from 2020 to 2024, and other inclusion criteria in the research. This research uses twenty selected articles according to research criteria which will be analyzed further. The systematic literature review (SLR) method is used with the aim of collecting and evaluating related research systematically and avoiding subjective identification. This research found that the application of artificial intelligence, big data and blockchain in fintech payments can prevent the risk of computer fraud. The optimal combination of artificial intelligence, big data and blockchain technology provides many benefits and conveniences in fintech payments. However, it is necessary to consider the challenges and risks that arise as technology continues to develop. It is hoped that these findings will provide benefits for future researchers, companies in related fields, and fintech payment users in everyday life.
PENGARUH KOMITE AUDIT DAN RISIKO BAWAAN AUDIT TERHADAP FEE AUDIT (Studi Terhadap Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2021) Fauzan, Akram; Cahyonowati, Nur
Diponegoro Journal of Accounting Volume 13, Nomor 3, Tahun 2024
Publisher : Diponegoro Journal of Accounting

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The aims from this study is investigate the relationship between audit committee and inherent audit risk on audit fees. The independent variables used in this research is audit committee size, frequency of audit committee meetings, audit committee expertise, profitability, liquidity and solvency. Then the dependent variable in this research is audit fees.The population used in this study consists of companies in manufacturing sector listed on the Indonesian Stock Exchange. Using purposive sampling method, 270 samples used from companies in manufacturing sector which published annual reports for the period 2019-2021. This study uses multiple regression analysis to examine audit fees, audit committee size, frequency of audit committee meetings, audit committee expertise, profitability, liquidity and solvency.The result from this study show that audit committee expertise has a significant negative influence on audit fees. As for the size of the audit committee, frequency of audit committee meetings, profitability, liquidity and solvency do not significantly influence audit fees.
PENGARUH ENVIRONMENTAL, SOCIAL, DAN GOVERNANCE (ESG) TERHADAP KINERJA PERUSAHAAN DENGAN VARIABEL MODERASI BOARD SIZE Tanjaya, Felix; Ratmono, Dwi
Diponegoro Journal of Accounting Volume 13, Nomor 3, Tahun 2024
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The purpose of this study is to examine the impact of ESG performance and the subcomponents of ESG on firm’s performance and the impact of board size on the relation between ESG performance on firm’s performance. The dependent variable used in this study is firm’s performances which the indicators of firm’s performances are return on asset, return on equity, and Tobin’s Q. ESG performance and the subcomponents of ESG are used as the independent variables. Furthermore, this study used board size as a moderating variable. The sample in this study consist of 375 companies that had ESG score on the Bloomberg’s database in the period of 2018-2022. The data that used in this study was secondary data and selected by using purposive sampling method. The technique of the analysis data used in this study was multiple regression analysis for examining the hypothesis.Based on the empirical results of this study show that the ESG performance has no impact on firm’s performance by full data and before Covid-19. ESG performance has positive impact on ROA and ROE during Covid-19 This study also found that there has no association of board size between ESG performance and firm’s  performance.
AN ANALYSIS OF INFLUENCES THAT ATTRACT YOUNG CONSUMERS IN THE NETHERLANDS’ INTEREST ON BUYING REFURBISHED ELECTRONIC DEVICES Adiningtyas, Susanti Kisworowati; Tesselhof, Kees
Diponegoro Journal of Accounting Volume 13, Nomor 3, Tahun 2024
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Refurbished electronic devices are a relatively new and emerging topic in the IT world. Its newness causes people, young consumers included, to not know and be aware of it. Which means that the young consumers in the Netherlands do not always have interest in buying refurbished electronic devices (REDs). This is an issue for companies whose business revolves around REDs. This research paper aims to analyse the influences that can attract young consumers’ interest in buying REDs. The analysis of this study was conducted using both literature and interviews. The finding discusses the young consumers’ level of knowledge and awareness of this topic. Furthermore, there is also discussion of the solution that can help the company attract young consumers’ interest in buying REDs.
ANALISIS RASIO KESEHATAN KEUANGAN PERBANKAN TERHADAP KINERJA KEUANGAN (Studi pada Perbankan yang Terdaftar di BEI Tahun 2020-2022) Ridho, Ahmad Aulia; Kusumadewi, Rr. Karlina Aprilia
Diponegoro Journal of Accounting Volume 13, Nomor 3, Tahun 2024
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This study aims to examine the influence of the financial soundness ratios of banks, namely CAR, NPL, NIM, BOPO, and LDR, on bank financial performance as measured using the Return on Assets (ROA) value. The population in this study is banks listed on the Indonesia Stock Exchange (IDX) for the 2020-2022 period. The number of samples used was 41 banks using the purposive sampling method. The analysis method used in this study is multiple regression test. The reason for this research is due to the decline in bank financial performance in Indonesia during the Covid-19 pandemic. So researchers are interested in identifying this by evaluating the level of financial health of banks.The results of this study show that NIM has a significant and positive effect on financial performance. CAR and BOPO have a significant and negative effect on financial performance. Meanwhile, NPLs and LDRs do not have a significant influence on financial performance. NPLs have no effect on the financial performance of banks in Indonesia because the value of NPLs is monitored by the Financial Services Authority (OJK). Meanwhile, LDR has no effect on financial performance because banks do not only depend on interest income from loans but have other sources of income so that the bank's financial performance can remain good even if the LDR is not optimal.
THE IMPACT OF STOCK SPLIT ANNOUNCEMENT ON TRADING VOLUME, RETURN, AND STOCK PRICE IN COMPANIES IN PERIOD BEFORE AND DURING COVID-19 Nindhya, Danastri Mahasya; Hadiprajitno, Paulus Theodorus Basuki
Diponegoro Journal of Accounting Volume 13, Nomor 3, Tahun 2024
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The purpose of this study was to determine the effect of stock split announcements on trading volume, return and stock price in companies before and during Covid-19. The research method used in this research is quantitative research method. The sample in this study were companies that announced a stock split of 36 companies. The method of determining the sample using purposive sampling technique. This study uses a statistical analysis test of two sample tests with a 15-day observation period is t = -7 (7 days before stock split), t = 0 (event date) and t = +7 (7 days after stock split). The data analysis method used in this study is the Wilcoxon Signed Ranks Test. The results of this study indicate that there is a statistically significant difference in the average TVA before and after the announcement in the period before and during Covid-19. While there is no statistically significant difference in the average return and stock price before and after the announcement in the period before and during Covid-19.
PENGARUH PERUSAHAAN KELUARGA DAN PERAN KOMISARIS INDEPENDEN TERHADAP MANAJEMEN LABA (Studi Kasus pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2021-2022) Novita, Trias Inggar; Fuad, Fuad
Diponegoro Journal of Accounting Volume 13, Nomor 3, Tahun 2024
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This research aims to examine the influence of family companies and independent boards of commissioners on earnings management. The independent variables used in this research are family companies and independent boards of commissioners. Control variables use company size, leverage, and company operating cash flow. Meanwhile the dependent variable is earnings management.The sample for this research is manufacturing companies in the consumer goods industrial sector listed on the Indonesia Stock Exchange during the 2021-2022 period. The research sampling method uses purposive sampling technique. The analysis technique used is multiple regression analysis technique.The results of this research show that only one hypothesis is supported, namely that an independent board of commissioners has a negative effect on earnings management, while the other hypotheses are not supported. Family companies have no influence on earnings management and independent boards of commissioners have no influence on family companies and earnings management.
PENGARUH MANAJEMEN LABA TERHADAP KINERJA KEUANGAN DENGAN TANGGUNG JAWAB SOSIAL PERUSAHAAN SEBAGAI VARIABEL MODERASI (Studi Empiris pada Perusahaan Sektor Perbankan yang Terdaftar di BEI Tahun 2018-2022) Chofifah, Eichza; Parasetya, Mutiara Tresna
Diponegoro Journal of Accounting Volume 13, Nomor 3, Tahun 2024
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This research aims to determine the effect of earnings management on financial performance with corporate social responsibility as a moderating variable. The population of this research is banking sector companies listed on the Indonesia Stock Exchange for the 2018-2022 period. The sampling method used in this research is a purposive sampling method, so it is known that the research sample consists of 105 companies. The research methods used are classical assumption tests and moderate regression analysis. Based on the results of hypothesis testing, it shows that earnings management has a significant negative effect on return on equity, return on assets and Tobin's Q. Meanwhile, the results of the moderate regression analysis test show that corporate social responsibility moderates the positive and significant effect of earnings management on return on equity, return on assets and Tobin's Q.
PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP KINERJA PERUSAHAAN DENGAN CAPITAL STRUCTURE SEBAGAI VARIABEL MODERASI (Studi pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2023) Rahmawati, Anisha; Mutmainah, Siti
Diponegoro Journal of Accounting Volume 13, Nomor 3, Tahun 2024
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This study aims to examine the impact of GCG on firm performance with capital structure as a moderating variable. The independent variable in this study is GCG, measured through independent commissioners, the audit committees, the board of directors, institutional ownership, and managerial ownership. The dependent variable used is company performance, measured by ROA. This study also involves capital structure as a moderating variable, measured using DAR. The study population consists of manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period of 2019-2023. The sample for the study was determined using purposive sampling, resulting in a total sample of 165 companies over five years. Hypothesis testing was conducted using multiple regression analysis and moderated regression analysis. The results of this study indicate that the presence of independent commissioners, institutional ownership does not have a significant impact on company performance, the presence of the audit committee, board of directors, managerial ownership has a significantly positive impact on company performance, the presence of capital structure does not moderate the effect of independent commissioners, audit committee, board of directors, institutional ownership, managerial ownership on company performance.
PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP TAX AVOIDANCE DENGAN STRUKTUR KEPEMILIKAN SEBAGAI VARIABEL MODERASI (Studi Empiris Pada Perusahaan Consumer Goods Yang Terdaftar di BEI tahun 2017-2022) Prasetya, Muhammad Ilham; Mutmainah, Siti
Diponegoro Journal of Accounting Volume 13, Nomor 3, Tahun 2024
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The development of consumer goods companies in Indonesia has resulted in widespread tax evasion or tax avoidance by companies. Corporate Social Responsibility is one way that companies can use to practice tax avoidance. This research aims to determine the effect of Corporate Social Responsibility on tax avoidance. The independent variable in this research is Corporate Social Responsibility. Meanwhile, the dependent variables used are tax avoidance and ownership structure as moderating variables.The population in this study used consumer goods companies listed on the Indonesia Stock Exchange (BEI) in 2017-2022. The research sample was determined using the Purposive Sampling Method. In accordance with predetermined criteria, 28 companies were produced with 3 (three) years of observation. The final sample used in this research was 168. This research used Multiple Linear Regression Analysis with the SPSS 25 application.The results of this research show that Corporate Social Responsibility influences tax avoidance, managerial ownership weakens the relationship between Corporate Social Responsibility and tax avoidance, institutional ownership weakens the relationship between Corporate Social Responsibility and tax avoidance.

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