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<![CDATA[KOMPOSISI DEWAN, KEPEMILIKAN INSTITUSIONAL DAN PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN ]]>
<![CDATA[Gabrielle Dika Duryat]]>;
<![CDATA[Totok Dewayanto]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 9, Nomor 2, Tahun 2020 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[The aim of this study is to examine the composition of the board and institutional ownership on disclosure of corporate social responsibility. This study uses capital structure and firm size as a control variable.The population in this study consists of manufacturing companies in Indonesia Stock Exchange for the period 2015 - 2017. Sample determined with purposive sampling method. Total sample of this research is 210 companies.This study used multiple regression analysis for hypotheses testing. The results of this study show that board size and institusional ownership has positive effect and significant on corporate social responsibility disclosure. This study also show that independence board commissioner has negative effect and significant on corporate social responsibility disclosure. Meanwhile, board education has no effect on corporate social responsibility disclosure.]]>
<![CDATA[ANALISIS PENGARUH KINERJA KEUANGAN, KINERJA OPERASIONAL, BIAYA EKUITAS DALAM PENGUNGKAPAN EMISI KARBON UNTUK MENCIPTAKAN NILAI PERUSAHAAN ]]>
<![CDATA[Cholida Cholida]]>;
<![CDATA[Warsito Kawedar]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 9, Nomor 2, Tahun 2020 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[The purpose of this study was to examine the effect of financial performance, operational performance and cost of equity on the disclosure of carbon emissions and company value in manufacturing companies in Indonesia. The population in this study consisted of manufacturing companies on the Indonesia Stock Exchange in the period 2015-2017 which published an annual report and made carbon emissions disclosures. Samples were taken using a purposive sampling method. The total sample in this study is 15 companies each year, selected by purposive sampling method and using secondary data. This study uses multiple regression analysis for hypothesis testing. The results of this study indicate that only operational performance has a significant positive effect on disclosure of carbon emissions. And only financial performance has a significant positive effect on firm value.]]>
<![CDATA[PENGARUH TATA KELOLA PERUSAHAAN TERHADAP MANAJEMEN LABA AKRUAL ]]>
<![CDATA[Rachelya Viodolin Manurung]]>;
<![CDATA[Muchamad Syafruddin]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 9, Nomor 2, Tahun 2020 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[The purpose of this research is to examine the effect of corporate governance (CG) on earnings management (EM) in Indonesia. The independent used in this research are board independence, board gender diversity, director’s share ownership, and audit quality while the dependent variabel used in this research is earnings management. This research uses multiple regression analysis method with secondary data obtained by purposive sampling method. The sample comprises of 161 companies listed in Indonesian Stock Exchange. The Research data is secondary data from financial statements and annual reports of non financial firm over the period 2018. The results of this research indicate that board independence, board gender diversity, director’s share ownership, and audit quality were negatively and significantly related to earnings management.]]>
<![CDATA[Pengaruh Tata Kelola Perusahaan dan Kualitas Laporan Tahunan terhadap Nilai Perusahaan (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2016-2017) ]]>
<![CDATA[Inovesia Munthe]]>;
<![CDATA[Aditya Septiani]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 9, Nomor 2, Tahun 2020 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[The purpose of this paper is to investigate whether the corporate governance practices and the quality of financial reporting are associated with the firm value for manufacture firms in Indonesia. Characteristics of the corporate governance and the quality of financial reporting as an independent variable. Firm value as a dependent variable was measured by using market to book value ratio (PBV). And size, leverage and growth of firms as the control variables. The sample in this research is manufacturing companies in Indonesia Stock Exchange during period 2016-2017. The sampling method in this research is purposive sampling. This research hypothesis were there are positive associations between firm value and corporate governance practices and reporting quality. The corporate governance was measured by Corporate Governance Index (CGI) which the regulations was issued by Otoritas Jasa Keuangan (OJK) with regulations number 32/SEOJK.04/2015. Second, the reporting quality was measured by Reporting Quality Index (RQI) which the regulations was issued by Otoritas Jasa Keuangan (OJK) with regulations number KEP-431/BL/2012. To examines the associations, the analysis technique is by using Ordinary Least Square (OLS) regressions for firm value on the two indices. The final findings of this research are the paper finds positive associations between corporate governance and firm value. These findings suggest that firms that implement better corporate governance have higher values. Contrary with the second hypothesis, the paper finds negative associations between reporting quality and firm value. These findings indicate that firms with lower value tend to disclose more information that is consistent with OJK than firms with higher value.]]>
<![CDATA[PENILAIAN PENERAPAN TATA KELOLA PERUSAHAAN DI INDONESIA DAN PENGARUHNYA TERHADAP KINERJA KEUANGAN ]]>
<![CDATA[Dienda Amalia Desmawardani]]>;
<![CDATA[Muchamad Syafruddin]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 9, Nomor 2, Tahun 2020 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[The purposive of this research is to examine impact of corporate governance implementation rating on financial performance in Indonesia. The independent variables is corporate governance implementation rating while the dependent variables are financial performance, firm value, dan company growth. The Control variables are company size, company age, listing ago,and leverage.This research uses panel data regression analysis method use EViews with secondary data obtained by purposive sampling method. Research data is secondary data from Corporate Governance Perception Index’s data and annual reports that listed on the Indonesia Stock Exchange in 2012-2017. The results of this reasearch is indicate a significant influence between corporate governance implementation rating on financial performance and firm value. But, there is not significant influence between corporate governance implementation rating on company growth.]]>
<![CDATA[ANALISIS KINERJA KEUANGAN PEMERINTAH DAERAH KABUPATEN DAN KOTA PROVINSI JAWA TENGAH ]]>
<![CDATA[Rizqi Dwi Setianingrum]]>;
<![CDATA[Haryanto Haryanto]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 9, Nomor 2, Tahun 2020 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[The study aims to analysis of financial performance of regency and city governments in Central Java Province, is providing an important information in find out how the level of success implementing regional autonomy and transparent local financial management to run the welfare of society. One of the lays to analyze the government’s financial is to run an analysis the financial ratio. The purpose of this study is to find out the financial performance capabilities of local government of regency and city in Central Java Province from 2016 until 2018. The research method used is quantitave descriptive to measure the financial performance with ratio, the data used is in the form of Budget Realization Report and Balance. The results of the research reveals that: Sukoharjo Regency and Semarang City is highest of decentralized ratio, and Blora Regency and Pekalongan City is lowest of decentralized ratio. Cilacap Regency and Semarang City is highest of independence ratio and Blora Regency and Pekalongan City is lowest of independence ratio. The effectiveness ratio, Sukoharjo Regency and Salatiga City is highest and Magelang Regency and Pekalongan City is lowest. The harmony ratio: operating expense ratio, Batang Regency and Tegal City is highest and Demak Regency and Semarang City is lowest, capital expenditure ratio, Demak Regency and Semarang City is highest and Batang Regency and Tegal City is lowest. The growth ratio, Klaten Regency and Magelang City is highest and Temanggung Regency and Tegal City is lowest. The liquidity ratio: current ratio, Wonosobo Regency and Magelang City is highest and Temanggung Regency and Surakarta City is lowest.]]>
<![CDATA[PENGARUH KARAKTERISTIK KOMITE AUDIT PADA PENGUNGKAPAN ETIKA SUKARELA ]]>
<![CDATA[Laili Salsabila]]>;
<![CDATA[Muchamad Syafruddin]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 9, Nomor 2, Tahun 2020 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[The purpose of this study is to examine the influence of audit committee characteristics such as audit committee expertise, frequency of meeting of audit committee, audit committee size, audit committee tenure, dan multiple directorship of audit committee member on voluntary ethics disclosure in Indonesian companies.The population in this study were all companies registered in Indonesia Stock Exchange for the year 2018. The sampling method used in this research was purposive sampling. Total number of samples used in this study were 98 study samples. The data used in this study were obtained from companies’ annual report. The data in this study were analyzed using multiple regression techniques. The data in this study were also analyzed using classical assumption test before they were analyzed using multiple regression techniques. Other than classical assumption test, the data in this study were also analyzed using pearson correlation test. The results of this study indicate that audit committee expertise have no effect on voluntary ethics disclosure. While frequency of meeting of audit committee, audit committee size, audit committee tenure have positive effect on voluntary ethics disclosure and multiple directorship of audit committee has negative effect on voluntary ethics disclosure.]]>
<![CDATA[PENGARUH CORPORATE GOVERNANCE, KEPEMILIKAN MANAJERIAL DAN CASH HOLDINGS TERHADAP NILAI PERUSAHAAN (Studi Empiris pada Perusahaan Perbankan Konvensional yang Terdaftar di BEI Tahun 2014-2018) ]]>
<![CDATA[Gaby Laura Dwi Putri Tindaon]]>;
<![CDATA[Abdul Rohman]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 9, Nomor 2, Tahun 2020 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[The purpose of this research is to examine the effect of corporate governance, managerial ownership, and cash holdings on firm value in conventional banking firms. Variables used in this examination are size of the board of commissioners, independent commissioners, auditor’s reputation, managerial ownership, and cash holdings as the independent variables, also firm value as the dependent variable. This research used banking subsector during the 2014 – 2018 with total sample is 190 sample. Sampling based on purposive sampling method that follows certain criteria(s). Multiple regression analysis with OLS approach is the analysis method used in this research.The results of this study indicates that independent commissioners have a positive and significant effect on firm value. Beside that, managerial ownership has a positive and insignificant effect on firm value. Size of the board of commissioners and cash holdings have a negative and insignificant effect on firm value. Auditor’s reputation has a negative and significant effect on firm value.]]>
<![CDATA[PENGARUH CORPORATE SOCIAL RESPONSIBILITY DAN AKTIVITAS CSR DALAM DIMENSI TATA KELOLA, LINGKUNGAN, DAN SOSIAL TERHADAP MANAJEMEN LABA (Studi Empiris pada Perusahaan Non Keuangan yang Terdaftar di Bursa Efek Indonesia pada Tahun 2017-2018) ]]>
<![CDATA[Darmawan Citrajaya]]>;
<![CDATA[Imam Ghozali]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 9, Nomor 2, Tahun 2020 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[This study aims to investigate the relationship between corporate social responsibility, governance dimension of CSR, environmental dimension of CSR, and social dimension of CSR on earnings management. The independent variable in this research is CSR, governance dimension of CSR, environmental dimension of CSR, and social dimension of CSR. While the dependent variable used in this study is earnings management.This study uses secondary data from the financial information provided on Bloomberg database of companies listed on the Indonesian Stock Exchange. Using purposive sampling method, the 92 samples selected from non-financial sector which published its financial statements from 2017-2018. Multiple regression analysis is the test used to study the relationship between CSR, governance dimension of CSR, environmental dimension of CSR, and social dimension of CSR on earnings management.The results show that environmental dimension of CSR may be an organizational device that has negative impact to earnings management practices. Furthermore, we found no significant impact of total CSR, governance, and social dimension of CSR on earnings management practices.]]>
<![CDATA[PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA PERUSAHAAN ]]>
<![CDATA[Rahmadhanty Kusuma Astari]]>;
<![CDATA[Darsono Darsono]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 9, Nomor 2, Tahun 2020 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[This study was aimed to examine the effect of intellectual capital on company performance. The independent variables used in this research are intellectual capital consists of HCE (Human Capital Efficiency), SCE (Structural Capital Efficiency, and CEE (Capital Employed Efficiency). This study used secondary data in the form of annual report collected through the Indonesia Stock Exchange (IDX). This research used purposive sampling method. The sample of this study consisted of 143 companies listed on the Indonesia Stock Exchange (IDX) out of a population of 308 samples in the period of 2016-2018. This study applied multiple regression analysis. The results showed that Structural Capital Efficiency (SCE) and Capital Employed Efficiency (CEE) has a positive effect on company performance. However, Human Capital Efficiency (HCE) has negative effect on company performance.]]>
