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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 26 Documents
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Search results for , issue "Volume 9, Nomor 3, Tahun 2020" : 26 Documents clear
PENGARUH RISIKO KREDIT, RISIKO PASAR, RISIKO LIKUIDITAS, DAN RISIKO MODAL TERHADAP RETURN SAHAM DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERATING Dhynandra Windasari; Agus Purwanto
Diponegoro Journal of Accounting Volume 9, Nomor 3, Tahun 2020
Publisher : Diponegoro Journal of Accounting

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Abstract

This research aims to examine the effect of credit risk, market risk, liquidity risk, and capital risk to stock return using firm size as moderating variable. credit risk, market risk, and liquidity risk are independent variables. Dependent variable of this research is stock return. Moderating variable that used in this research is firm size. The population of this research consisted of banks listed on Indonesia Stock Exchange for the period 2013-2017. The sampling using purposive sampling method and the final sample is 141 samples. This research used multiple regression analysis and moderated regression analysis (MRA) by absolute residual value for test hypotheses. The research result reveals that credit risk, and capital risk were not affecting on stock return. Meanwhile, market risk and liquidity risk negatively affected on stock return. In addition, firm size can moderated the effect of market risk on stock return, but cannot moderate the effect of credit risk, liquidity risk and capital risk on stock return.
PENGARUH MODAL INTELEKTUAL DAN INTERNASIONALISASI TERHADAP ADOPSI PELAPORAN TERINTEGRASI DI INDONESIA Arvita Kusuma; Rr. Karlina Aprilia Kusumadewi
Diponegoro Journal of Accounting Volume 9, Nomor 3, Tahun 2020
Publisher : Diponegoro Journal of Accounting

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Abstract

The aim of this study is to examine the effect of intellectual capital and internationalization on the adoption of integrated reporting in Indonesia. The dependent variable in this study is adoption of integrated reporting in Indonesia. The independent variables in this study is intellectual capital, measured by the Modified Value Added Intellectual Capital Coefficient (MVAIC) proxy, and internationalization is measured by the cross-listing proxy. The population in this study are financial companies listed on the Indonesia Stock Exchange (IDX) for the period 2016-2018. The number of samples used were 195 companies using purposive sampling method. In this study there are two control variables, company size (measured by the natural logarithm of total assets) and leverage. The data processing program uses SPSS (Statistics Product and Service Solutions) version 23. The analytical method used in this study is multiple linear regression test. The results showed that intellectual capital had a significant influence on the adoption of integrated reporting. Meanwhile internationalization had no significant influence on the adoption of integrated reporting.
ANALISIS PENGARUH PENGUNGKAPAN TANGGUNG JAWAB SOSIAL DAN TATA KELOLA PERUSAHAAN PADA MANAJEMEN LABA (Studi Empiris pada Perusahaan yang Terdaftar pada BEI Tahun 2018) Valeria Natasha; Agus Purwanto
Diponegoro Journal of Accounting Volume 9, Nomor 3, Tahun 2020
Publisher : Diponegoro Journal of Accounting

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Abstract

This research aims to examine the effect of corporate social responsibility disclosure and corporate governance on earnings management in non-financial companies listed on the Indonesia Stock Exchange in 2018. The corporate governance variables used are managerial ownership, audit committee, and independent of board commissioners. The theory used in this study is agency theory.The data used in this research are secondary data using a purposive sampling method as a method of determining the sample, this research obtained 247 companies as a sample. This study used multiple linear regression analysis to test the hypotheses.The results of this research  successfully demonstrated that disclosure of corporate social responsibility, managerial ownership, and independent of board commissioners has a significant negative effect on earnings management. However, this study did not find a relationship between the audit committee and earnings management.
PENGARUH KONSERVATISME AUDITOR TERHADAP MANAJEMEN LABA DAN OPINI GOING CONCERN Elsa Hidayati Fajriyah; Sudarno Sudarno
Diponegoro Journal of Accounting Volume 9, Nomor 3, Tahun 2020
Publisher : Diponegoro Journal of Accounting

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Abstract

This research purpose is to analyze the effect of auditor conservatism (the audit firm size) on earnings management (discretionary accrual absolute) and going concern opinion. Some control variables that used in this research are tobin’s q, size, leverage, return on assets, market-to-book value, age, sales growth, dan cash flow from operation. This research uses quantitative method by using multiple linear regression analysis and logistic regression analysis. The population in this research is all minning sectors firm listed in the Indonesia Stock Exchange from 2014 - 2018. The sample is selected using purposive sampling method  and outlier test, and acquired 130 samples. The result showed that the auditor conservatism effect significantly on tax aggressiveness. Meanwhile, the auditor conservatism does not significantly influence on the relationship between earnings management and going concern opinion.
PENDETEKSIAN KECURANGAN LAPORAN KEUANGAN MENGGUNAKAN ANALISIS BENEISH M-SCORE PADA PERUSAHAAN NON KEUANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2017-2018 Rifka Ayu Annisa; Imam Ghozali
Diponegoro Journal of Accounting Volume 9, Nomor 3, Tahun 2020
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the detection of financial statement fraud using Beneish M-Score analysis. The dependent variable used in this study is Beneish M-Score. While, Days Sales in Receivable Index (DSRI), Gross Margin Index (GMI), Asset Quality Index (AQI), Sales Growth Index (SGI), Depreciation Index (DEPI), Selling, General and Administrative Index (SGAI), Total Accruals to Total Assets (TATA), and Leverage Index (LVGI) are used as independent variables. The data used in this study is secondary data. The sample of this study was taken using a purposive sampling method with a sample of 206 companies listed on Indonesia Stock Exchange in 2017-2018 and classified as manipulator based on the Beneish M-Score calculation. The analysis technique used to test the hypotheses is multiple linear regression analysis. Empirical results of the study showed that as many as 222 companies or 46.6% the sample were classified as manipulators, while 254 or 53.4% of the other companies were classified as non-manipulators. The study also found that DSRI, GMI, AQI, SGI, DEPI, and TATA had a positive and significant effect and that LVGI had a negative and significant effect on the Beneish M-Score. Meanwhile, SGAI did not have significant effect on Beneish M-Score.
PENGARUH KEPEMILIKAN PERUSAHAAN TERHADAP PENETAPAN BIAYA AUDIT Aulia Rachma Hanifah; Agustinus Santosa Adiwibowo
Diponegoro Journal of Accounting Volume 9, Nomor 3, Tahun 2020
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to analyze the effect of management ownership structure, foreign ownership, and Government Ownership Foreign Ownership as an independent variable on audit fees as the dependent variable on companies listed on the Indonesia Stock Exchange LQ45. The population used in this study were 34 companies listed on the Indonesia Stock Exchange LQ45 (IDX) during the 2016-2018 period in a row. The sample used was as many as 27 companies using purposive sampling techniques with the criteria of having an annual report and financial statements during the study period. Analysis of research conducted using multiple linear regression analysis by first passing the classical assumption test and using the t test, F test, and the coefficient of determination (R2) to determine the significance and influence of management ownership, foreign ownership, and Government Ownership Foreign ownership of costs an audit. The results of this study indicate that there is a significant positive effect on the variable foreign ownership of audit fees. Managerial and government ownership does not have a significant negative effect on audit fees. Overall, the ownership structure has a different effect on audit fees
ANALISIS PENGARUH KOMPETISI INDUSTRI TERHADAP PENGUNGKAPAN SEGMEN OPERASI PERUSAHAAN Muhammad Naufal Noor Hakim; Tarmizi Achmad
Diponegoro Journal of Accounting Volume 9, Nomor 3, Tahun 2020
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Abstract

The purpose of this study to analyse and provide empirical evidence regarding relationship between industry competition and operating segment disclosure, with firm size, leverage, and profitability as control variables, based on proprietary cost theory stated by Verrecchia that in the absence of these costs, companies are incentive to voluntarily disclose relevant information to the market in order to reduce information asymmetry. Consistent with previous research that the level of segment disclosure will be tested using a disclosure index based on the mandatory requirement of Pernyataan Standar Akuntansi Keuangan (PSAK) 5 Revised 2009 operating segments. Data of this study were obtained from financial and annual report that drawn from Indonesian Stock Exchange     (IDX) site. The population in this study was 135 manufacture companies registered from 2011 to 2015. The sampling method in this study using purposive sampling method and obtain 434 final sample. The analytical tool in this study is multiple regression analysis and one way annova. The results show that the average level of disclosure of operating segments manufacture companies listed on Indonesian Stock Exchange in 2011 to 2015 was 59,3% ranging from 20,8% to 91,7%. The results of this stud found that industry competition, company size, leverage, and profitability had a positive significant relationship to company’s operating segments disclosure, but in one way annova found that companies with lowest competition industry made higher disclosure of operating segments compared to highest competition industry. This results can certainly give description that operating segment disclosure influenced by the characteristics that are used as variables in this study.
PENGARUH MODAL INTELEKTUAL TERHADAP KINERJA KEUANGAN PERUSAHAAN (Studi Empiris pada Perusahaan LQ-45 di Bursa Efek Indonesia Tahun 2016-2018) Luthfina Nurin Shabrina; Agustinus Santosa Adiwibowo
Diponegoro Journal of Accounting Volume 9, Nomor 3, Tahun 2020
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the effect of intellectual capital on corporate financial performance. The components of intellectual capital used are the efficiency of human capital /HCE, structural capital efficiency/SCE, and capital employed efficiency/CEE. Indicators of the corporate financial performance used are return on assets (ROA) and asset turnover (ATO). This study was conducted using a documentation study with secondary data. The analytical method in this study is a quantitative approach. The population in this study are companies listed on the Indonesia Stock Exchange (IDX) which are included in the LQ45 Index consistently in 2016-2018 and have published financial statements. The results showed that: (1) human capital efficiency / HCE did not affect the rate of return on assets / ROA and had a significant negative effect on asset turnover / ATO. (2) structural capital efficiency/ SCE did not affect the rate of return on assets and asset turnover. (3) capital employed efficiency/ CEE had a significant positive effect on the rate of return on assets and asset turnover.
PENGARUH SPESIALISASI INDUSTRI AUDITOR DAN REPUTASI AUDITOR TERHADAP AUDIT REPORT LAG (Studi Empiris Pada Perusahaan Perbankan yang Terdaftar di BEI Tahun 2016,2017 dan 2018) Victoria Jeniffer Raya; Herry Laksito
Diponegoro Journal of Accounting Volume 9, Nomor 3, Tahun 2020
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Abstract

The purpose of this research is to empirically examine the relationship between auditor industry specialization and auditor reputation on audit report lag of banking companies listed on Indonesia Stock Exchange (BEI) in 2016, 2017, 2018. This research uses secondary data with a purposive sampling method to select the financial statements of banking companies in 2016 2017, 2018 which are listed on Indonesia Stock Exchange. There are 40 listed companies with 120 samples used. This research used the multiple regression analysis. The classic assumption test is done first before doing the multiple regression test. This research indicates that the independent variable namely auditor industry specialization has a negative and significant effect on audit report lag, while the auditor's reputation has no effect on audit report lag.
ANALISIS PENGARUH KARAKTERISTIK KOMITE AUDIT TERHADAP PENGUNGKAPAN LAPORAN KEBERLANJUTAN (Studi Empiris pada Perusahaan yang Terdaftar pada BEI Tahun 2015-2018) Rudolf Josua; Aditya Septiani
Diponegoro Journal of Accounting Volume 9, Nomor 3, Tahun 2020
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Abstract

This research aims to examine the effect of the role of audit committee atributes that are proxied in independence of the audit committee, size of the audit committee, number of audit committee meetings and financial expertise of the audit committee on the sustainability report which is assessed using the ESG ScoreThis research population was  non-financial sector companies listed ini Indonesia Stock Exchange in 2015-2018. The sampling method used in this research was purposive sampling method. With a sample of 46 companies during the  observations period of 3 years in a row for totall of 184 samples. Analysis method of this research used multiple regressionThe results of this research showed that  size of the audit committee and  number of audit committee meetings significantly effect the disclosure of sustainability reports. While independence of the audit committee and audit committee financial expertise have a not significant effect on the disclosure of sustainability reports

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