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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 30 Documents
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Search results for , issue "Volume 9, Nomor 2, Tahun 2020" : 30 Documents clear
PENGARUH MEKANISME TATA KELOLA PERUSAHAAN TERHADAP TINGKAT KONSERVATISME AKUNTANSI DI INDONESIA Devi Ayu Novita Fadilla; Muchamad Syafruddin
Diponegoro Journal of Accounting Volume 9, Nomor 2, Tahun 2020
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this research is to examine the effect of corporate governance mechanism, such as board size, board independence, external auditor type, and ownership structure on accounting conservatisme in Indonesian companies. The data used in this research were obtained from company’s financial and non-financial statements and analyzed using multivariate regression techniques. All the Kompas 100 companies in January 2019 were considered, but excluding financial and utility firms. Other companies whose financial and/or governance data were not found were also excluded. Total sample in this research was 50 companies. The results of this research indicate that corporate governance is positively associated with accounting conservatism.
DETERMINAN SUSTAINABILITY REPORT DAN PENGARUH TERHADAP NILAI PERUSAHAAN Rizal Restu Wicaksono; Aditya Septiani
Diponegoro Journal of Accounting Volume 9, Nomor 2, Tahun 2020
Publisher : Diponegoro Journal of Accounting

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Abstract

Sustainability reporting disclosure is one of issue which large companies concern about nowadays due to increasing company awareness to create value for its operational activities. This aim of this study is to analyze the determinants of sustainability report and its effect to firm value.This study examines the sustainability practices in the sustainability report of public listed companies in Indonesia Stock Exchange, specifically non-financial corporation, for the year 2014-2017. Based on the purposive sampling method there are 20 companies which meet the sampling criteria. The GRI G4 index is used to pull out broad reports of sustainability report. The analytical method used are multiple regression analysis and sobel test for path analysisPartial hypothesis test show that firm size has negative effect on sustainability report disclosure. report. Industry type and growth opportunity has positive effect on sustainability report disclosure.However, leverage, profitability, and liquidity have no effect on sustainability report disclosure. The result of indirectly test showed that firm characteristics which are firm size, industry type, leverage, profitability, liquidity, and growth opportunity have no significant effect on firm value through financial distress as an intervening variable and sustainability report is not proven as an intervening variable.
PENGARUH KINERJA PERUSAHAAN, KOMISARIS INDEPENDEN DAN KEPEMILIKAN MANAJERIAL TERHADAP PENGUNGKAPAN SUSTAINABILITY REPORTING (Studi Empiris pada Perusahaan yang Mengeluarkan Sustainability Reporting dan Terdaftar pada Bursa Efek Indonesia Periode 2014 - 2018) Nelly Nuraeni; Darsono Darsono
Diponegoro Journal of Accounting Volume 9, Nomor 2, Tahun 2020
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to analyze and test the effect of company performance, independent commissioners, and managerial ownership on disclosure of sustainability reporting. Sustainability reporting as the dependent variable of the study was measured using 91 indicators based on GRI G4. Company performance includes company size, profitability, corporate growth leverage, the effectiveness of independent commissioners, and managerial ownership as independent variables.This study uses secondary data in the form of annual reports and sustainability reports obtained through the company's website and the Indonesia Stock Exchange (IDX). This research uses purposive sampling method. The populations of this study are all companies listed on the Indonesia Stock Exchange in 2014-2018. A total of 213 companies were selected as research samples from a total population of 2,705 companies during 2014-2018. The analytical method used in this study is a multiple linear regression analysis.The test results show that the independent commissioner has a positive and significant effect on the disclosure of sustainability reporting. Managerial Ownership and Company Size have a negative and significant effect on disclosure of sustainability reporting, while profitability, leverage, and company growth have no effect on disclosure on sustainability reporting.
PENGARUH MEKANISME CORPORATE GOVERNANCE DAN KOMPENSASI EKSEKUTIF TERHADAP FEE AUDIT Yolanda Bella Agnesia; Muchamad Syafruddin
Diponegoro Journal of Accounting Volume 9, Nomor 2, Tahun 2020
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to discuss the effect of corporate governance and executive compensation on audit fees in developing countries. The variables used in this study are the dependent variable (audit costs), the independent variable (executive compensation, board independence and board ownership), moderation variables (audit risk) and control variables.The population in this study is manufacturing companies listed on the Indonesia Stock Exchange in 2016-2018. Sampling is done by purposive sampling. Based on the purposive sampling method, samples obtained were 45 companies for the three years obtained (2016-2018). The analytical method used in this study is multiple regression analysis. In addition, the statistical technique used to test the hypotheses proposed in this study is panel data.The results of this study indicate that executive compensation, board ownership have a positive and significant effect on audit fees, and audit risk strengthens the relationship between executive compensation and audit fees. While, board independence is not significantly influence the audit costs.
PENGARUH TATA KELOLA PERUSAHAAN YANG BAIK TERHADAP PENGHINDARAN PAJAK (Studi Empiris pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia pada tahun 2015-2018) Ayu Anggreni Siregar; Muchamad Syafruddin
Diponegoro Journal of Accounting Volume 9, Nomor 2, Tahun 2020
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this research is to obtain an empirical evidence about the effect of good corporate governance on tax avoidance which becomes a proxy of current Effective Tax Rate. The independent variables are executive compensation, executive character, company size, institutional ownership, boards of  independent commisioners’ proportion, audit committee and audit quality. The dependent variable is Tax avoidance. The hypothesis testing used multiple regression analysis method with secondary data obtained by judgment sampling method . The samples of this study were 142 data from manufacturing companies listed in Indonesian Stock Exchange and published annual report period 2015 – 2018. The result of this study show that executive compensation, boards of independent commisioners’ proportion , audit committee has a positive effect on tax avoidance in partial but the executive compensation, executive character, company size, institutional ownership, boards of  independent commisioners’ proportion, audit committee and audit quality have simultaneous effect to define tax avoidance.
PENGARUH TATA KELOLA PERUSAHAAN TERHADAP KINERJA KEUANGAN PADA BANK ISLAM DI INDONESIA Hanifah Hanifah; Muchamad Syafruddin
Diponegoro Journal of Accounting Volume 9, Nomor 2, Tahun 2020
Publisher : Diponegoro Journal of Accounting

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Abstract

The purposive of this research is to assess the measurement of the Corporate Governance quality of Islamic Banks and its effect on financial performance. The dependent variable is financial performance that consists of return on asset (ROA) and return on equity (ROE). while the independent variables are the effectiveness of Board of Commissioner, the effectiveness of Audit Commite, and the effectiveness of Shariah Supervisory Board. This research uses multiple regression analysis method with secondary data obtained by purposive sampling method. Research data is secondary data from financial statements and annual reports of Islamic Banks in Indonesia  from 2009-2018.The results of this reasearch is indicate there’s a relation between corporate governance and financial performance.
PENGARUH KAP SPESIALIS INDUSTRI, KAP BIG FOUR DAN MASA PERIKATAN AUDITOR TERHADAP MANAJEMEN LABA DENGAN EFEKTIVITAS KOMITE AUDIT SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN NON-KEUANGAN DI BURSA EFEK INDONESIA TAHUN 2016 Fathoni, Rialdi Fuad
Diponegoro Journal of Accounting Volume 9, Nomor 2, Tahun 2020
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to analyze the effect of audit quality on earnings management with the effectiveness of the audit committee as a moderating variable. Proxies used for audit quality in this study are industry specialist auditors, KAP big four, and auditor engagement period. This study uses a total sample of 183 non-financial companies listed on the Indonesia Stock Exchange in 2016. The data used in this study are secondary data containing data regarding the date of publication of the company's financial statements on the IDX website and annual reports of companies listed on the IDX 2016. The procedure for selecting samples uses the purposive sampling method and uses multiple linear regression analysis as a data analysis technique in this study. Statistical test results show that the big four KAP which is moderated by the effectiveness of the audit committee has a negative effect with a coefficient value - 0.00 and significant with a probability value of 0.04 on earnings management. However, industry specialist auditors that are moderated by the effectiveness of the committee have a positive effect with a coefficient of -0.00 and are not significant with a probability value of 0.98 and the engagement period of the auditor moderated by the effectiveness of the audit committee has a negative effect with a coefficient of -0.00 and is insignificant with a probability value of 0,29 towards earnings management.
PENGARUH AUDIT TENURE DAN REPUTASI KAP TERHADAP AUDIT REPORT LAG DENGAN SPESIALISASI INDUSTRI AUDITOR SEBAGAI VARIABEL MODERASI (Studi Empiris pada Perusahaan Industri Jasa yang Terdaftar di Bursa Efek Indonesia Tahun 2016 – 2018) Pearlytha Mayling; Andrian Budi Prasetyo
Diponegoro Journal of Accounting Volume 9, Nomor 2, Tahun 2020
Publisher : Diponegoro Journal of Accounting

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Abstract

Reputation on audit report lag and the impact of auditor industry specialization on the association between audit tenure and audit report lag. The dependent variable used in this study is the audit report lag. Audit tenure and Accounting Public Firm’s Reputation used as independent variables. This study also used the auditor industry specialization as a moderating variable. The sample in this study consists of 357 companies which included in the Service Industry that listed on the Indonesia Stock Exchange in the period 2016-2018. The data used in this study was secondary data and selected by using proportionate stratified random sampling. The technique of analysis that used to examine the hypothesis was multiple regression analysis Based on this study, the results show that audit tenure has a negative significant influence on audit report lag and Accounting Public Firm’s reputation has no significant influence on audit report lag. This study results also show that the auditor industry specialization has a moderating effect on the association between audit tenure and audit report lag.
PENGARUH KEPEMILIKAN KELUARGA TERHADAP HUBUNGAN ANTARA ARUS KAS DAN INVESTASI Afanin Nadia Rachmazada; Agung Juliarto
Diponegoro Journal of Accounting Volume 9, Nomor 2, Tahun 2020
Publisher : Diponegoro Journal of Accounting

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Abstract

This research aims to examine the effect of family ownership on investment-cash flow sensitivity. It also confirms the non-monotonic (S-shaped) relation between the ownership levels of family shareholders on investment-cash flow sensitivity. The population of this research were manufacturing companies listed on the Indonesian Stock Exchange (IDX) on the year 2013 – 2017 with a total sample of 136. Data collected by using purposive sampling method. Multiple linear regression analysis was used as the primary tool of analysis in this research. The results of this study prove that the presence of a family large shareholder has negative significant influence on the investment-cash flow sensitivity. At low levels of shareholdings, the family ownership has negative influence on investment-cash flow sensitivity. At moderate levels of shareholdings, the family ownership has positive influence on investmen- cash flow sensitivity. While at high levels of shareholdings, the family ownership negatively affect investment-cash flow sensitivity. In other words this research succeed in proving the non-monotonic (S-shaped) relation between the ownership levels of family shareholders and investment-cash flow sensitivity.
PENGARUH KUALITAS AUDIT DAN KEPEMILIKAN KELUARGA TERHADAP AUDIT REPORT LAG (ARL) Shofaa Haniifah; Andrian Budi Prasetyo
Diponegoro Journal of Accounting Volume 9, Nomor 2, Tahun 2020
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine empirically the relation between two dimensions of audit quality, namely auditor industry specialization, auditor reputation, and family ownership on audit report lag. The dependent variable used is audit report lag. The independent variables used are auditor industry specialization, auditor reputation, and family ownership. The control variables used are leverage, subsidiary, and loss.The data that was used in this study was secondary data and selected by using purposive sampling method. The sample size is 62 consists of 31 mining companies listed in Indonesia Stock Exchange period 2017 and 2018. The analytical method used in this study was multiple linear regression analysis with the help of the SPSS version 23 computer program.The results of this study prove that auditor reputation negatively influences to the audit report lag, while the auditor industry specialization and family ownership has no influence to the audit report lag.

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