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<![CDATA[PENGARUH KUALITAS AUDIT, VOLUNTARY DAN TIMELY DISCLOSURE TERHADAP BIAYA UTANG ]]>
<![CDATA[Nadia Yuli Widyastuti]]>;
<![CDATA[Dwi Cahyo Utomo]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 9, Nomor 3, Tahun 2020 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[The aim of this reasearch is to analyze the effect of audit quality, voluntary disclosure and timely disclosure on cost of debt, using control variable such as size, loss, and earnings variability. Cost of debt is measured using interest expense scaled by long and short therm liabilities. This research uses quantitative method by using multiple linear regression analysis. The population of this research is all company manufacturing consumer goods industry sector listed on the Indonesia Stock Exchange (BEI) in the period 2014-2018. The sample is selected using purposive sampling method and acquired 125 firms.The result showed that audit quality, timely disclosure, loss and earnings variability does not significantly influence on cost of debt. By contrast, the association between voluntary disclosure and size significantly influenced cost of debt.]]>
<![CDATA[PENGARUH REPUTASI KAP, UKURAN KAP, DAN BIAYA AUDIT TERHADAP KUALITAS AUDIT (Studi pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2015-2017) ]]>
<![CDATA[Malinda Rizki]]>;
<![CDATA[Sudarno Sudarno]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 9, Nomor 3, Tahun 2020 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[This research was aimed to examine the influence of audit firm characteristics, including audit firm reputation, audit firm size, and audit fees, on audit quality. The sample of 187 manufacturing companies listed on Indonesia Stock Exchange (IDX) for the period of 2015-2017 was selected by purposive sampling. Data is obtained through company’s financial reports, company’s annual reports and from the database of Pusat Pembinaan Profesi Keuangan The Ministry of Finance of Republic of Indonesia. Data analysis used multiple regression method perform by software IBM SPSS Statistics 22. The result of hypothesis test shows that audit firm reputation are take positive effect toward audit quality. Nevertheless, audit firm size and audit fees are not proven affecting audit quality.]]>
<![CDATA[AKUNTABILITAS DANA DESA (Studi Fenomenologi Dana Desa di Desa Salam, Kecamatan Grabag, Kabupaten Magelang, Jawa Tengah) ]]>
<![CDATA[Vina Fauziah]]>;
<![CDATA[Warsito Kawedar]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 9, Nomor 3, Tahun 2020 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[This study aims to assess the accountability in the management of the Village Fund in Salam Village Grabag Sub-district Magelang Regency, Central Java. Accountability was choosen as the main topic of the research because accountability is a form of government responsibility for the program of activities that implemented. The research method that used in this study is a descriptive qualitative research method with a phenomenological approach. Data collection techniques are carried out through in-depth interviews and direct observation in the field and gathering supporting evidence. The interwiews conducted were semi-structured interviews with some village officials as a managers of the Village Fund and some community representative institutions from all hamlets in Salam village, Grabag sub-district, Magelang regency, Cebtral Java. The total informants in this study were 9 people. The type of the data used in this research are primary data that obtained through in-depth interviews with informants, and secondary data in the form of documents and photographs that obtained during direct observation. The result showed that the management of the Village Fund conducted by the Salam village government was accountable in accordance with the Minister of Home Affairs Regulation Number 113 of 2014 concerning village financial management, both from the planning stage to its reporting. Salam Village government is also a government with good governance in terms of Village Fund management.]]>
<![CDATA[PENGARUH PROFITABILITAS, SOLVABILITAS DAN OPINI AUDITOR TERHADAP AUDIT REPORT LAG (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2014 – 2018) ]]>
<![CDATA[Salwa Febrianti]]>;
<![CDATA[Sudarno Sudarno]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 9, Nomor 3, Tahun 2020 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[This study aims to examine the effect of profitability, solvency and auditor’s opinion on audit report lag on manufacturing companies listed on the Indonesia Stock Exchange in the period 2014 – 2018. The population used in this study is manufacturing companies listed on the Indonesia Stock Exchange in the period 2014 – 2018. The sampling technique used in this study was purposive sampling technique, which is sampling with several criteria. The number of samples that meet the sampling criteria in this study were 47 manufacturing companies (235 sample of data). The results of this study indicate that simultaneously all independent variables namely profitability, solvency and auditor’s opinion affect the audit report lag variable. The partial test results show that the independent variables that influence audit report lag are profitability with significance level of 0,011 and auditor’s opinion with significance level of 0,015. While the solvency variable does not affect the audit report lag because it has a significance level greater than 0,05, namely 0,410.]]>
<![CDATA[DETEKSI KECURANGAN LAPORAN KEUANGAN MENGGUNAKAN BENEISH M – SCORE DAN PREDIKSI KEBANGKRUTAN MENGGUNAKAN ALTMAN Z – SCORE (Studi Empiris pada Perusahaan yang Termasuk dalam Indeks LQ – 45 Tahun 2016 – 2018) ]]>
<![CDATA[Caterina Kesuma Dinasmara]]>;
<![CDATA[Agustinus Santosa Adiwibowo]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 9, Nomor 3, Tahun 2020 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[Financial statements can be the one of the source of financial information in a company. Fraud can be seen through financial reports, which can be interpreted as acts intended to get personal benefit or in a group that can harm other parties directly or indirectly, which is usually done by parties from within or outside the organization and is an illegal activity. Through the company's financial statements can be seen the financial condition of a company. If the company experiences economic difficulties, the company is unable to pay off its obligations or debt. If the company is exposed to financial distress, the company is considered to have failed in their business. This study was conducted with the aim of finding out companies listed on the Indonesia Stock Exchange (IDX) and those included in the LQ-45 index who were manipulating on their financial statements and who had financial difficulties reflected in the financial statements presented. The sample used in this study were 24 companies listed on the Indonesia Stock Exchange (IDX) and included in the LQ-45 index in 2016 - 2018. The type of data used in this study is secondary data, which is in the form of company annual reports. This study uses quantitative descriptive methods to analyze data. Beneish M - Score is used to detect financial statement fraud and Altman Z - Score is used to predict bankruptcy in companies. The results of this study indicate that in 2016 there were 42% of companies classified as manipulators, in 2017 there were 33% of companies classified as manipulators, and in 2018 there were 29% of companies classified as manipulators. In addition, in 2016 there were no companies experiencing financial difficulties or going bankrupt and in 2017 and 2018 there were 1 (one) or 4% of companies experiencing financial difficulties or who were going bankrupt.]]>
<![CDATA[PENGARUH MEKANISME CORPORATE GOVERNANCE TERHADAP PRAKTIK CREATIVE ACCOUNTING (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2014-2018) ]]>
<![CDATA[Laras Shatiti]]>;
<![CDATA[Tarmizi Achmad]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 9, Nomor 3, Tahun 2020 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[The purpose of this study is to examine the effect of corporate governance mechanisms proxied by independent commissioners and the quality of external audits, plus two other factors that affecting, there are: profitability and financial leverage on the creative accounting practices (income smoothing) in the manufacturing companies listed on the Indonesia Stock Exchange from 2014-2018. Income smoothing is a management effort to reduce the variation in the number of reported earnings to match the desired target by manipulating earnings through accounting methods or through transactions. This research uses 83 manufacturing companies that were selected as samples by purposive sampling method from total of 170 companies in five years. The samples are classified as smoothers and non-smoothers using income smoothing index (Eckel Index). The hypotheses test is performed using the logistic regression model. The results showed that external audit quality and profitability simultaneously have significant effect on income smoothing. Meanwhile, independent commissioner and financial leverage has no significant effect on income smoothing practice.]]>
<![CDATA[PENGARUH KONEKSI POLITIK TERHADAP KINERJA LINGKUNGAN DAN PROFITABILITAS ]]>
<![CDATA[Nofi Sulistyowati]]>;
<![CDATA[Tri Jatmiko Wahyu Prabowo]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 9, Nomor 3, Tahun 2020 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[This study is to examine the effect of political connections on environmental performance and profitability. The variables used in this study are independent and dependent variables. Political connections as a independent variables. The dependent variable are environmental performance and profitability. The population in this study is companies listed on the Indonesia Stock Exchange in 2018. The sampling method used in this reseach is purposive sampling. Based on the sampling method used, there were 88 samples. The analytical method used in this study was ordinal logistic regression analysis and simple linear regression analysis. The results of the reseacrh show that political connections affect environmental performance. That means, companies that have political connections tend to have good environmental performance. Similarly, the results of the effect of political connections on profitability show the same. It also means that companies with political connections also have a high level of profitability.]]>
<![CDATA[PENGARUH PENGHINDARAN PAJAK DAN RISIKO PAJAK TERHADAP BIAYA UTANG (Studi Empiris Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Tahun 2013-2018) ]]>
<![CDATA[Anggun Putri Setya Dewi]]>;
<![CDATA[Moh Didik Ardiyanto]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 9, Nomor 3, Tahun 2020 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[The aim of this study is to examine the effect of tax avoidance and tax risk on debt costs, and tax risk as a moderating variable. The dependent variable in this study is the cost of debt. The independent variable in this study is tax avoidance, measured by the Cash Effective Tax Rate (ETR) proxy, and tax risk is measured by the standard deviation of tax avoidance. The population in this study are banking companies listed on the Indonesia Stock Exchange (IDX) for the period 2013-2018. The number of samples used were 135 companies using purposive sampling. In this study there are five control variables (leverage, growth opportunities, ownership structure, volatility of income before tax and cash holding). The data processing program uses SPSS (Statistical Product and Service Solution). Version 23. The analytical method used in this study is the multiple linear regression test, the determinant coefficient test (R2), and the test of the significance of individual parameters (t-test). The results showed that the variable of tax avoidance doesn’t had a significant influence on the cost of debt, Tax risk had a significant influence on the cost of debt and Tax risk cannot moderate the effect of tax avoidance on debt costs.]]>
<![CDATA[PENGARUH ENVIRONMENTAL, SOCIAL, GOVERNANCE (ESG) DISCLOSURE TERHADAP KINERJA PERUSAHAAN ]]>
<![CDATA[Maulida Nur Safriani]]>;
<![CDATA[Dwi Cahyo Utomo]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 9, Nomor 3, Tahun 2020 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[This study aims to discuss the effect of Environmental, Social, Governance (ESG) disclosure on firm performance, using control variable such as financial leverage and total assets. The variables used in this study are the dependent variable (operational performance, financial performance, and market performance), the independent variable (ESG disclosure), and control variables (financial leverage and total assets). The population in this study is non financial companies listed on the Indonesia Stock Exchange in 2015-2018. Sampling is done by purposive sampling. Based on the purposive sampling method, samples obtained were 44 companies for the four years obtained (2015-2018). 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 ESG disclosure have a positive and significant effect on operational and financial performance, while ESG disclosure haven’t a positive and significant effect on market performance.]]>
<![CDATA[ANALISIS PENGGUNAAN RASIO KEUANGAN DALAM MENDETEKSI KECURANGAN PELAPORAN KEUANGAN (Studi Empiris Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2014-2018) ]]>
<![CDATA[Widhayanti, Marlita Dwi]]>;
<![CDATA[Utomo, Dwi Cahyo]]>
<![CDATA[ Diponegoro Journal of Accounting Volume 9, Nomor 3, Tahun 2020 ]]>
Publisher : <![CDATA[Diponegoro Journal of Accounting ]]>
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<![CDATA[This research aims to analyze financial ratios (leverage ratios, profitability ratios, asset composition ratios, liquidity ratios, and capital turnover ratios) in detecting fraudulent financial reporting. The dependent variable in this research is fraudulent financial reporting measured by Beneish M-Score to identify companies that are fraud and nonfraud.. The independent variables in this research are leverage ratio, profitability ratio, asset composition ratio, liquidity ratio, and capital turnover ratio. This research uses quantitative methods by using logistic regression analysis in SPSS 23 software. The population of this research is manufacturing companies listed in the Indonesia Stock Exchange in 2014 - 2018. The samples are selected using a purposive sampling method and acquired 440 firms. The results of the test show that the profitability ratios and asset composition ratios have the effect of detecting fraudulent financial reporting. Meanwhile, leverage ratios, liquidity ratios, and capital turnover ratios have no effect in detecting fraudulent financial reporting.]]>
