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INDONESIA
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 58 Documents
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Search results for , issue "Volume 8, Nomor 3, Tahun 2019" : 58 Documents clear
PENGARUH KARAKTERISTIK TATA KELOLA PERUSAHAAN TERHADAP PENGUNGKAPAN EMISI KARBON Missy Herlina; Agung Juliarto
Diponegoro Journal of Accounting Volume 8, Nomor 3, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

Awareness of many parties to global warming and climate change results in high demand for corporate responsibility for the environment. One form of corporate responsibility for the environment is the disclosure of carbon emissions. However, there are still few companies in Indonesia that disclose their carbon emissions. The disclosure of carbon emissions in this study focuses on the Carbon Disclosure Index (CDI) and Respond to the CDP (RCDP). This study aims to analyze whether the characteristics of corporate governance have an influence on the disclosure of carbon emissions by the company. The characteristics of corporate governance include the size of the board of commissioners, independent board of commissioners, gender diversity of the board of commissioners, and the diversity of the board of commissioners' nationalities.The population in this study are non-financial companies listed on the Indonesia Stock Exchange in 2013-2017. The selection of samples in this study used a purposive sampling method to obtain 41 companies with a total observation of 189 companies. Multiple linear regression analysis and logistic regression were used to test the hypotheses in this study.This research has only found that companies with increasingly large board size tend to respond to CDP. However, it was also found a negative relationship between independent commissioners and company decisions in response to CDP. In addition, this study did not succeed in finding a relationship between other corporate governance characteristics and disclosure of carbon emissions.
ANALISIS PENGARUH KUALITAS KINERJA BERKELANJUTAN PERUSAHAAN DAN UKURAN PERUSAHAAN TERHADAP PENGUNGKAPAN KEBERLANJUTAN (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BERSA EFEK INDONESIA TAHUN 2015 – 2017) Rr. Adita Khasanah Ghozali; Abdul Rohman
Diponegoro Journal of Accounting Volume 8, Nomor 3, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this study is to help companies demonstrate their responsibilities in the Sustainability Report on the Economy, Social and environmental aspects. Disclosure of Sustainability Reports follows the guidelines of the Global Reporting Initiative (GRI), G4 and G4.1, both of which consist of three main aspects namely Economic performance, Environmental performance and Social performance.  The population in this study consisted of all manufacturing companies in the Indonesia Stock Exchange in the period 2015 - 2017. Sampling was carried out using the purposive sampling method. The total sample of this study was 54 companies. This study uses multiple regression analysis to test hypotheses. The results of this study indicate that disclosure sustainability performance and company size has a positive effect on sustainability disclosures
PENGARUH NILAI-NILAI ISLAM TERHADAP PENGUNGKAPAN SUKARELA TATA KELOLA PERUSAHAAN (Studi kasus pada perusahaan yang tercatat di JII 2016-2017) Muhamad Wildan Nur Hidayat; Adityawarman Adityawarman
Diponegoro Journal of Accounting Volume 8, Nomor 3, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

Corporate governance is an important for every company. There are many factor that influence voluntary corporate governance disclosure. This research examines the effect Islam values disclosure on voluntary corporate governance disclosure. In particular, this study examines whether companies that incorporate and disclose Islamic values in their business operations can explain the different levels of voluntary corporate governance disclosure.The data used as objects in this study are companies that have been registered at the Jakarta Islamic Index (JII) in 2016-2017 consisting of 76 data that were used as objects in this study, namely companies that have registered at the Jakarta Islamic Index (JII) in 2016-2017 which consists of 38 companies. This study uses a simple linear regression analysis method because it only has one dependent variable measured using the Corporate Governance Index (CGI) and one independent variable measured using the Islamic Values Disclosure Index (IVDI).From the results of this study it was found that disclosure of Islamic values had a positive effect on voluntary corporate governance disclosure. The higher the disclosure of Islamic values index score engage in higher the voluntary corporate governance disclosure index score.
ANALISIS PENGARUH INDEKS EFEKTIVITAS KOMITE AUDIT TERHADAP JANGKA WAKTU PELAPORAN KEUANGAN Azizah Putri Eryani Pohan; Paulus Th Basuki Hadiprajitno
Diponegoro Journal of Accounting Volume 8, Nomor 3, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

This research is aimed to examine the effect of audit committee effectiveness on companies accuracy in reporting their financial and annual reports on non-financial companies that listed on the Indonesia Stock Exchange (Bursa Efek Indonesia) in 2016. In measuring the effectiveness of the audit committee, the author follows the DeZoort index which divides 4 characteristics: composition, authority, resources, and diligence. According to those characteristics, there are several explanations on a few things namely members independence, background education of members, duties, and responsibilities, the size of the audit committee, and audit committee meeting.This research is conducted through the direct analysis method to financial report which is issued by the Indonesia Stock Exchange and existing web companies. The population of this study is the non-financial sector companies that are listed on the Stock Exchange Indonesia in 2016 with a total sample of 399 companies. The sampling technique in this study is used the purposive sampling.The result of this research shows that the effectiveness of the audit committee has had a significant negative impact on the timeliness of financial reporting. In addition, there are also control variables that support reporting punctuality, namely financial conditions, size of company, industry type, and type of auditor. In variables control, only the financial condition and the type of industry particularly construction that has a significant negative impact on the timeliness of financial reporting.
PENGARUH TINGKAT KESEHATAN BANK BERBASIS RGEC TERHADAP FINANCIAL DISTRESS (Studi pada Perusahaan perbankan yang terdaftar di BEI tahun 2015-2017) Habbi Irsyada Haq; Puji Harto
Diponegoro Journal of Accounting Volume 8, Nomor 3, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

Financial distress is something that often occurs in banking companies due to financial difficulties experienced by banks before facing failure or bankruptcy. In order for banking companies to overcome financial distress conditions, it is necessary to assess the bank's soundness level, namely by RGEC.This study aims to examine the effect of bank soundness with the RGEC method which is proxied by the ratio of Non Performing Loans, Loan to Deposit Ratio, board commissioner activity, audit committee size, Return on Assets, Capital Adequacy Ratio to financial distress.The population in this study were all banking companies in Indonesia listed on the Indonesia Stock Exchange in 2015-2017. The method used is non probability sampling, precisely the saturated sampling method. The sample obtained was 45 companies. This study uses multiple linear regression analysis to test the research hypothesis.The results of this study indicate that Non-Performing Loans, Loan to Deposit Ratio, activity of the board of commissioners, Return on Assets have an effect on financial distress. While the size of the audit committee and Capital Adequacy Ratio have no influence on financial distress.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI CARBON EMISSION DISCLOSURE DAN REAKSI SAHAM Probosari, Desiana Catur; Kawedar, Warsito
Diponegoro Journal of Accounting Volume 8, Nomor 3, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this research is to investigate the effect of media exposure, industry types, company’s size, and environment performance on carbon emission disclosure and stock reaction. The sample is based on 33 manufacturing companies listed on The Indonesia Stock Exchange during period of 2013-2017. This reseach uses multiple regression analysis to test the research hypothesis. The result of this study show that industry types, company’s size, and evironment performance affect positive significantly on carbom emission disclosure. And industry types and carbon emission disclosure affect positive significantly on stock reaction.
ANALISIS PENGARUH RESIKO DAN EFFISIENSI TERHADAP KINERJA BANK SYARIAH (Studi Kasus pada Bank Syariah di Indonesia pada periode 2013-2017) Syahidan Afda; Adityawarman Adityawarman
Diponegoro Journal of Accounting Volume 8, Nomor 3, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine whether risk and efficiency affect the performance of Islamic banks in Indonesia. Risk is measured using the ratio of Reserve Requirement (RR), Financing to Deposit Ratio (FDR), Non Performing Finance (NPF), Capital Adequacy Ratio (CAR). Efficiency is measured using the ratio of Operational Expenses to Operating Income (BOPO). Islamic bank performance is measured using the Return on Assets (ROA) ratio. The population in this study consists of all Islamic banks that are and operate in Indonesia in the period 2013-2017. A total of 55 samples were used in this study with sample selection using the purposive sampling method. Analysis of the data used is descriptive statistics, classic assumption tests and hypothesis testing with multiple regression analysis methods tested using SPSS software. The results of this study indicate that Non Performing Finance (NPF) and Operational Expenses to Operating Income (BOPO) have a significant effect on the performance of Islamic banks, in contrast to Reserve Requirement (RR), Financing to Deposit Ratio (FDR), Capital Adequacy Ratio (CAR ), and Company Size that does not have a significant influence on the performance of Islamic banks.
PENGARUH PENGELUARAN TANGGUNG JAWAB SOSIAL PERUSAHAAN TERHADAP DANA PIHAK KETIGA, JUMLAH PEMBIAYAAN, DAN PROFITABILITAS Priambodo, Luthfi Azhar; Adityawarman, Adityawarman
Diponegoro Journal of Accounting Volume 8, Nomor 3, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this study is to find out wether the emplementation of CSR in Islamic bank has met the standards and examines the influence of CSR expenditure toward third party fund, loan amount, and profitability.The population in this study consists of all Islamic bank that are and operate in Indonesia in the range of 2014-2017 period. A total sample of 46 companies were used in this study as determined by purposive sampling method. The data used is secondary data. Data analysis was performed with descriptive statistics, classical assumption and hypothesis testing of correlation and regression method using SPSS 23 software.The analysis showed that the implementation of CSR activities by Islamic bank in Indonesia has sufficient and CSR expenditure have positive significant influenced toward third party fund, loan amount, and profitability.
PENGARUH KARAKTERISTIK DEWAN TERHADAP PENGUNGKAPAN CSR (Studi Empiris Seluruh Perusahaan yang Terdaftar di Bursa Efek Indonesia pada Tahun 2017) Wibowati Sektiyani; Imam Ghozali
Diponegoro Journal of Accounting Volume 8, Nomor 3, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to analyze the effect of board characteristics on the possibility of corporate social responsibility disclosure. This study uses secondary data from the company's annual report. The population of this study are all companies listed on the Indonesia Stock Exchange in 2017 while the sample of this study are 175 companies. The sampling method is proportionate stratified random sampling. This study uses a binary logistic regression analysis method. The results of the study showed that the size of the board of commissioners and the number of board of commissioner meetings had a positive and significant effect on corporate social responsibility disclosure. While the independent board of commissioners and the number of women in the board of commissioners have a positive and not significant effect on CSR disclosure.
PENGARUH KUANTITAS DAN KUALITAS SUSTAINABILITY DISCLOSURE TERHADAP INNATE DAN DISCRETIONARY EARNINGS QUALITY Kristia, Elsa; Septiani, Aditya
Diponegoro Journal of Accounting Volume 8, Nomor 3, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this study is to examine the effect of quantity and quality of sustainability disclosure on innate and discretionary earnings quality. The sustainability disclosure quantity is measured using the GRI G4 index, while the quality of sustainability disclosure is measured based on the report form, the adherence level and external statements. Innate and discretionary earnings quality as the dependent variable are measured using a modified Jones Model. The control variables used in this study are return on assets, leverage, net operating assets, and operating cycle. The research sample consisted of 10 main sector companies, namely the agriculture and mining sub-sectors, which are listed in the Indonesia Stock Exchange in 2014-2016. The sampling method used is purposive sampling. The analysis technique in this study is multiple linear regression analysis. The findings show that sustainability disclosure quantity has a significant positive effect on innate earnings quality and does not have a significant positive effect on discretionary earnings quality. While the quality of sustainability disclosure has a significant positive effect on both innate earnings quality discretionary earnings quality.

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